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R-91-1605 - 5/9/1991ANN W. RICHARDS GOVERNOR The Honorable Mike Robinson Mayor, City of Round Rock 221 East Main Street Round Rock, Texas 78664 Dear Mayor Robinson: It is my pleasure to inform you that your grant has been approved to improve public safety in your community. The grant, entitled "Gang Response & Intervention," is for $31,824. This grant award must be accepted within 30 days of the award date by the execution and return of the enclosed Grantee Acceptance Notice in the pre- addressed envelope provided. Copies of the packet, along with technical information and administrative requirements, are being sent separately to the project director and financial officer designated in your grant application. Please call the Criminal Justice Division at (512) 463 -1919 if you have any questions concerning the administration of this grant. We stand ready at all times to do everything we can to help you make your program a successful one. ANN W. RICHARDS Governor Enclosures cc: Chief Wesley Wolff Mr. David Kautz Mr. Tom Vickers Director Criminal Justice Division STATE OF TEXAS OFFICE OF THE GOVERNOR AUSTIN, TEXAS 787II AUG 2 6 1991 k. #_/6_05e, POST OFFICE Box 12428 AUSTIN, TEXAS 78711 (512) 463 -2000 Arm W. RICHARDS Governor STATEMENT OF GRANT AWARD GRANTEE GRANT NUMBER City of Round Rock SF- 92 -0O2 -4818 PROJECT TITLE GRANT PERIOD Gang Response & Intervention /1 10/01/91 - 09/30/92 Amount of Award State: $31,824 1. Reference Notes attached. AUG 2 6 1991 Award Date Federal: $0 Total: $31,824 ANN W. RICHARDS Governor Criminal Justice Division Tom Vickers, Director Grantee Matching Contribution: $0 The approved budget is as reflected in the attached Digest of Grant Application. The grant is subject to and conditioned upon acceptance of the standard grant conditions, special conditions noted below, rules for administration of grants, and the CJD Finan- cial and Administrative Requirements (published in the Catalog of Program Information), provided with the application kit. Total project costs must be accounted for in accord- ance with the Uniform Grant and Contract Management Standards issued by the Governor's Office. The grant is administered through the Criminal Justice Division, and you may address specific questions to: Office of the Governor Criminal Justice Division P.O. Box 12428, Austin, Texas 78711 Phone: (512) 463 -1919 GRANTEE REQUEST FOR FUNDS Grantee shall request funds on a monthly basis for awards greater than $10,000, and on a quarterly basis for awards of $10,000 or less. Copies of invoices will be submitted with requests for funds for equipment purchase and construction costs. FUTURE SUPPORT Approval of the above entitled and numbered grant does not commit the Governor's Office to future funding. Any future funding shall be determined by the state plan under which application may be made, all applicable policies and procedures promulgated by the Governor's Office, Criminal Justice Division, and the appropriation of funds. GRANT ADJUSTMENTS Grantee shall submit written requests for grant adjustments, as required by Criminal Justice Rule No. 3.65, provided with the grant application kit. OFFICE OF IRE GOVERNOR, CRIMINAL JUSTICE DIVISION DIGEST OF GRANT APPLICATION REGION NUMBER PROGRAM CATEGORY 1200 CO2 APPLICANT City of Round Rock PROJECT TITLE Gang Response & Intervention /1 AMOUNT RECOMMENDED State: $31,824 A. Personnel: Juvenile gang officer at $25,000, plus fringe benefits of $6,824. 07/31/9 SEQUENCE NUMBER 2356 PROJECT PERIOD 10/01/91 - 09/30/92 Federal: $0 Amount Requested: $31,824 DESCRIPTION: This projdect will provide the Round Rock Police Department with a juvenile gang officer to implement a Gang Response and Intervention Program (Project G.R.I.P.) which is designed to reduce juvenile gang offense activity with a particular emphasis on narcotics trafficking by utilizing enforcement and educational techniques. The Round Rock Police Department has planned a two -step approach to the Project G.R.I.P. Program. The first step is enforcement, including, but not limited to, surveillance, intelligence gathering, street sweeps, agressive patrol, and follow -up investigations of all incidents. The second step of the program is education. This portion of the program will consist of two phases. Phase I places emphasis on heightening public awareness and encourages community participation. Phase II is implementation of the programs developed, which is an extension of the D.A.R.E. program. With the addition of the juvenile gang officer and development of the Project G.R.I.P. Program, a reduction of gang related offenses and narcotics trafficking is expected. CJ Support Grantee Total Federal Cash Cash and State Contribution Project A. Personnel $31,824 $31,824 B. Professional & Contract Services C. Travel D. Equipment E. Construction F. Supplies & Direct Operating Exp. G. Indirect Cost H. TOTAL $31,824 $31,824 Sequence No. 2356 09:08:14 2. Building Space and Related Facilities 3. Insurance and Indemnification 4 Preagreement Costs 5. Proposal Costs 6. Professional and Contract Services O Compensation for Personal Services 8. Employee's Travel Expenses 9. Audit 10. Program Income 11. Procurement Standards 12. Bonding and Insurance Revised March 1991 REFERENCE NOTES Brant funds associated with this grant, including both Criminal Justice Division support and required grantee contribution, must be accounted for under the Uniform Grant and Contract Management Standards as published by the Governor's Office and with CJD Financial and Administrative Requirements (as published in the Catalog of Program Information: 1992 Criminal Justice Plan for Texas) , provided with the grant application kit. Included in those standards are Office of Management and Budget (OMB) Circular No. A -87, Cost Principles for State and Local Governments, and Common Rule, Uniform Administrative Requirements for Grants -in -Aid to State and Local Governments, as referenced herein. THE GRANTEE SHOULD GIVE SPECIAL ATTENTION TO THOSE REFERENCES WHICH ARE CIRCLED BELOW as they have particular significance to this grant and may require supplemental information or documentation. 1. Automatic Data Processing Equipment OMB A -87, Attachment 13, Item C.1. OMB A -87, Attachment 13, Item C.2. OMB A -87, Attachment B, Item C.4. OMB A -87, Attachment B, Item C.6. OMB A -87, Attachment B, Item C.8. OMB A -87, Attachment B, Item C.7 and CJD Financial and Administrative Requirements. OMB A -87, Attachment B, Item B -10 and CJD Financial and Administrative Requirements. OMB A -87, Attachment B, Item B -28 and CJD Financial and Administrative Requirements. OMB A -87, Attachment B, Item B -4 and CJD Financial and Administrative Requirements. Common Rule, Section 25, and CJD Financial and Administrative Requirements, CPI. Common Rule, Section 36, and CJD Financial and Administrative Requirements, CPI. Common Rule, Section 36, Item (h), and CJD Financial and Administrative Requirements. ANN W. RICHARDS GOVERNOR The Honorable Mike Robinson Mayor, City of Round Rock 221 East Main Street Round Rock, Texas 78664 Dear Mayor Robinson: STATE OF TEXAS O F F I C E O F THE G O V E R N O R AUSTIN, TEXAS 78711 AU6 2 6 1991 It is my pleasure to inform you that your grant has been approved to improve public safety in your community. The grant, entitled "Gang Response & Intervention," is for $31,824. This grant award must be accepted within 30 days of the award date by the execution and return of the enclosed Grantee Acceptance Notice in the pre- addressed envelope provided. Copies of the packet, along with technical information and administrative requirements, are being sent separately to the project director and financial officer designated in your grant application. Please call the Criminal Justice Division at (512) 463 -1919 if you have any questions concerning the administration of this grant. We stand ready at all times to do everything we can to help you make your program a successful one. / ANN W. RICHARDS Governor Enclosures cc: Chief Wesley Wolff Mr. David Kautz Mr. Tom Vickers Director Criminal Justice Division POST OFFICE Box [2428 AUSTIN, TEXAS 78711 (512) 463-2000 ANN W. RZICHARDS Governor Amount of Award State: $31,824 1. Reference Notes attached. AUG 2 6 1991 STATEMENT OF GRANT AWARD Federal: $0 Total: $31,824 Award Date ANN W. RICHARDS Governor Criminal Justice Division Tom Vickers, Director GRANTEE GRANT NUMBER City of Round Rock SF- 92 -0O2 -4818 PROJECT TITLE GRANT PERIOD Gang Response & Intervention /1 10/01/91 - 09/30/92 Grantee Matching Contribution: $0 The approved budget is as reflected in the attached Digest of Grant Application. The grant is subject to and conditioned upon acceptance of the standard grant conditions, special conditions noted below, rules for administration of grants, and the CJD Finan- cial and Administrative Requirements (published in the Catalog of Program Information), provided with the application kit. Total project costs must be accounted for in accord- ance with the Uniform Grant and Contract Management Standards issued by the Governor's Office. The grant is administered through the Criminal Justice Division, and you may address specific questions to: Office of the Governor Criminal Justice Division P.O. Box 12428, Austin, Texas 78711 Phone: (512) 463 -1919 GRANTEE REQUEST FOR FUNDS Grantee shall request funds on a monthly basis for awards greater than $10,000, and on a quarterly basis for awards of $10,000 or less. Copies of invoices will be submitted with requests for funds for equipment purchase and construction costs. FUTURE SUPPORT Approval of the above entitled and numbered grant does not commit the Governor's Office to future funding. Any future funding shall be determined by the state plan under which application may be made, all applicable policies and procedures promulgated by the Governor's Office, Criminal Justice Division, and the appropriation of funds. GRANT ADJUSTMENTS Grantee shall submit written requests for grant adjustments, as required by Criminal Justice Rule No. 3.65, provided with the grant application kit. PROJECT TITLE AMOUNT RECOMMENDED State: $31,824 07/31/91 OFFICE OF TE GOVERNOR, CIIIMIIIAL JUSTICE DIVISION DIGEST OF GRANT APPLICATION REGION NUMBER PROGRAM CATEGORY 1200 CO2 APPLICANT SEQUENCE NUMBER City of Round Rock 2356 Gang Response & Intervention /1 10/01/91 - 09/30/92 Federal: $0 Amount Requested: $31,824 DESCRIPTION: This projdect will provide the Round Rock Police Department with a juvenile gang officer to implement a Gang Response and Intervention Program (Project G.R.I.P.) which is designed to reduce juvenile gang offense activity with a particular emphasis on narcotics trafficking by utilizing enforcement and educational techniques. The Round Rock Police Department has planned a two -step approach to the Project G.R.I.P. Program. The first step is enforcement, including, but not limited to, surveillance, intelligence gathering, street sweeps, agressive patrol, and follow -up investigations of all incidents. The second step of the program is education. This portion of the program will consist of two phases. Phase I places emphasis on heightening public awareness and encourages community participation. Phase II is implementation of the pLoyLams developed, which is an extension of the D.A.R.E. pLOyLam. With the addition of the juvenile gang officer and development of the Project G.R. I.P. Program, a reduction of gang related offenses and narcotics trafficking is expected. CJ Support Grantee Total Federal Cash ri and State Contribution Project A. Personnel $31,824 $31,824 B. Professional & Contract Services C. Travel D. Equipment E. Construction F. Supplies & Direct Operating Exp. G. Indirect Cost H. TOTAL $31,824 $31,824 A. Personnel: Juvenile gang officer at $25,000, plus fringe benefits of $6,824. Sequence No. 2356 09:08:14 4. Preagreement Costs 5. Proposal Costs 10. Program Income 11. Procurement Standards 12. Bonding and Insurance Revised March 1991 REFERENCE NOTES Grant funds associated with this grant, including both Criminal Justice Division support and required grantee contribution, must be accounted for under the Uniform Grant and Contract Management Standards as published by the Governor's Office and with CJD Financial and Administrative Requirements (as published in the Catalog of Program Information: 1992 Criminal Justice Plan for Texas) , provided with the grant application kit. Included in those standards are Office of Management and Budget (OMB) Circular No. A -87, Cost Principles for State and Local Governments, and Common Rule, Uniform Administrative Requirements for Grants -in -Aid to State and Local Governments, as referenced herein. THE GRANTEE SHOULD GIVE SPECIAL ATTENTION TO THOSE REFERENCES WHICH ARE CIRCLED BELOW as they have particular significance to this grant and may require supplemental information or documentation. 1. Automatic Data Processing Equipment OMB A -87, Attachment B, Item C.1. 2. Building Space and Related Facilities 3. Insurance and Indemnification 6. Professional and Contract Services OMB A -87, Attachment B, Item C.2. OMB A -87, Attachment B, Item C.4. OMB A -87, Attachment B, Item C.6. OMB A -87, Attachment B, Item C.8. OMB A -87, Attachment B, Item C.7 and CJD Financial and Administrative Requirements. Compensation for Personal Services OMB A -87, Attachment B, Item B -10 and CJD Financial and Administrative Requirements. 8. Employee's Travel Expenses OMB A -87, Attachment B, Item B -28 z.nd CJD Financial and Administrative Requirements. 9. Audit OMB A -87, Attachment B, Item B -4 and C,TD Financial and Administrative Requirements. Common Rule, Section 25, and CJD Financial and Administrative Requirements, CPI. Common Rule, Section 36, and CJD Financial and Administrative Requirements, CPI. Common Rule, Section 36, Item (h), and CJD Financial and Administrative Requirements. Office of the Governor AGREEMENT: City of Round Rock That whereas hereinafter referred to as Grantee, has heretofore submitted a grant application to the Governor's Office, State of Texas, entitled Gang Response and Intervention Program /1 and further identified by grant number SF- 92 -0O2 -4818 Whereas, the Governor of the State of Texas has approved the grant application as evidenced by the Statement of Grant Award from the Governor's Office dated which contained certain special requirements. Whereas, the Grantee desires to accept the grant award, the Uniform Grant and Contract Management Standards, and special requirements as evidenced by the Statement of Grant Award, Now, therefore, the Grantee accepts the aforementioned Statement of Grant Award, the Uniform Grant and Contract Management Standards and special requirements in the grant application and the Statement of Grant Award as evidenced by this agreement executed by the project director, financial officer, and the official authorized to sign the original grant application, or the official's successor, as presiding officer of and on behalf of the governing body of this grantee. Now, therefore, the Grantee shall designate either the project director or financial officer to coordinate and be solely responsible for submission of adjustments pertaining to both programs and financial elements of the application, the position authorized to submit adjustments is NON- LOBBYING CERTIFICATION: We, the undersigned, certify that none of the grant funds, regardless of their source or character, including local cash assumption of cost funds, shall be used in any manner to influence the outcome of any election or the passage or defeat of any legislative measure. A finding that a grantee has violated this certification shall result in the immediate termination of funding of the project and the grantee shall not be eligible for future funding from the Governor's Office, Criminal Justice Division. Certified By: 1 aa Signature of oject Dir IA)es1al ( J Fr c h ,;F of tD Ac 4 Naive & Title (please print or type) annit En tAM's— Address (street or post office box) Rol" le&d( ?S'/,Gc' 51 3,0( City Zip Telephone No. GRANTEE ACCEPTANCE NOTICE Date: _ ?/ City Zip Telephone No. Signature of Authorized Official Mf4 e 2r' 5cW /77H - YY , e Name & Title (please print or type) X21 E /)1N ST; Address (street or post office box) ROtio01;c�cK Tk '&66 City Zip Telephone No. Criminal Justice Division Signature of Financial Officer Name & Title (please print or type) _ - 5h1,n£ FIS ()1hYLR- Address (street or post office box) ATTEST: E LAND, City Secretary RESOLUTION NO. / `-' O" WHEREAS, the U.S. Department of Justice, Bureau of Justice Assistance, has grant funds available for financial assistance to cities for various law enforcement projects, and WHEREAS, grant funds are available through the Comprehensive Gang Initiative Program for an additional police investigator and the equipment necessary to prevent and control emerging and chronic urban street gang drug trafficking, and related violent criminal activity, and WHEREAS, the City Council wishes to make application for the grant to provide financial assistance for the above - described program, Now Therefore BE IT RESOLVED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS, That the Mayor is hereby authorized and directed to make the necessary application for the above-described gr . RESOLVED this q �c-f V day of May, 1991. hAmcu A MIKE ROBINSON, Mayor City of Round Rock, Texas APPLIC A I IUN rUH FEDERAL ASSISTANCE 2 DATESUBMGTED 5/20/91 - AppIicicanl (dentate, 5. TYPE Of 50805581010 APplrcanon PnaapptkeDOn ❑ Construction ❑ CMalrtictton {Non•ConslrucUKM ❑ NDnConatructlon 3 DATE RECEIVED 8Y STATE State Applicalwn Idenbfrer • DATE RECEIVED BY FEDERAL AGENCY Federal identifier s. APPLICANT INFORMATION Legal Name CITY OF ROUND ROCK? Organiiatronal Um • ROUND ROCK POLICE DEPARTMENT Adores, tope coy. county, stale, and op code) 221 East Main Street Round Rock, Williamson County, Texas 78664 Name and telephone number of the person to be contacted on matters involvmo tints analr...on (glue ere. code) Chief Wesley Wolff (512) 255 -3612 8. EMPLOYER IDENTIFICATION NUMBER 5E101: - 7. TYPE Of APPLICANT (enter appropriate letter in box) A slate H Independent School Owl B County I State Controlled InshNt. of Higher Learning C. Mun.apal J. Private Unmorally - 0 Township 0. Indian Tribe 4. E Interstate L Individual . F Intermun¢Ipel M 710511 Ogeni3allOO G Special OISDIC5 N Other (Specify) 7 4 I 16 I O I 1 l 7 4 18 1 1 5 I t TYPE Of APPLICATION: ❑ New ❑ Continuation ❑ Rews=O= If Revision. enter appropriate letter(!) in boa(eo)• ❑ ❑ A Increase Award 8 Decrease Award • C Increase Duration D Decrease Duration Other (speedy) e. NAME Of FEDERAL AGENCY: U.S. DEPARTMENT OF JUSTICE la. CATALOG OF FEDERAL DOMESTIC ASSISTANCE NUMBER: 1 6 e l 5 7 4 11. DESCRIPTIVE TITLE of APPLICANTS PROJECT: i PROJECT G.R.I.P. GANG RESPONSE AND INTERVENTION PROGRAM 111E Comprehensive Ganglnitiative 12. AREAS AFFECTED BY PROJECT (trees. counties stales. etc )• CITY OF ROUND ROCK 13. PROPOSED PROJECT, 14. CONGRESSIONAL DISTRICTS OF: - Start Date 10 - 1 - 91 Ending Oat. 9 30 - 92 • a Applicant b Protect DISTRICT 14 DISTRICT 14 it ESTIMATED FUM01N0• 18.13 APPLICATION SUBJECT TO REVIEW 8Y STATE EKECUTTVE ORDER 12372 PROCESS? a. YES THIS PREAPPLICATIOWAPPLICATION WAS MADE AVAILABLE TOi1-1E _ STATE EXECUTIVE ORDER 12372 PROCESS FOR REVIEW ON - . DATE 5/9/91 a Federal j • 00 61,792 b Applicant 1 • b NO ❑ PROGRAM 15 NOT COVERED BY E0 12372 - 0 OR PROGRAM HAS NOT BEEN SELECTED 07 STATE FOR REVIEW C State 1 .00 d. Local 3 .00 e Other 0 .00 t Program Income 1 .00 17. IS THE APPLICANT DELINOUENT ON ANY FEDERAL DemT7 ❑ Yes If - Yea.' attach an eaplanahon Ef No g TOTAL . 1 61,792 . so 58 TO THE BEST Of MY KNOWLEDGE AND BELIEF. ALL DATA IN THIS APPLICATNTNNREAPPLICATWN ARE TRUE AND CORRECT. THE 00CUMENT HAS BEEN DULY AUTHORIZED BY THE GOVERNING BODY Of 11E APPLICANT AND THE APPLICANT WILL COMPLY WITH ME ATTACHED ASSURANCES If THE ASSISTANCE IS AWARDED a Typed Name of Authpri7ed RepresenMtne MIKE ROBINSN b Title MAYOR c Telephone number 512- 255 -3612_ d Signature DI Authonie0 Rep � a Oate Signed 5/9/91 te.nuus Ediuons Not Usatge OMB Approval No. 0349-0043 la 3310 Form s2a Prescribed DY OMB t. . ar a R12 INSTRUCTIONS FOR THE SF 424 This is a standard form used by applicants as a required facesheet for preapplications and applications submitted for Federal assistance. It will be used by Federal agencies to obtain applicant certification that States which have established a review and comment procedure in response to Executive Order 12372 and have selected the program to be included in their process, have been given an opportunity to review the applicant's submission. item: Entry: Item: Entry: 1. Self - explanatory. 2. Date application submitted to Federal agency (or State if applicable) & applicant's control number (if applicable). 3. State use only (if applicable). ' 4. If this application is to continue or revise an existing award, enter present Federal identifier number. If for a new project, leave blank. 5. Legal name of applicant, name of primary organizational unit which will undertake the assistance activity, complete address of the applicant, and name and telephone number of the person to contact on matters related to this application. 6. Enter Employer Identification Number (EIN) as assigned by the Internal Revenue Service. 7. Enter the appropriate letter in the space provided. 8. Check appropriate box and enter appropriate letter(s) in the space(s) provided: — "New" means a new assistance award. — "Continuation" means an extension for an additional funding/budget period for a project with a projected completion date. — "Revision" means any change in the Federal Government's financial obligation or contingent liability from an existing obligation. 9. Name of Federal agency from which assistance is being requested with this application. 10. Use the Catalog of Federal Domestic Assistance number and title of the program under which assistance is requested. 11. Enter a brief descriptive title of the project. if more than one program is involved, you should append an explanation on a separate sheet. If appropriate (e.g., construction or real property projects), attach a map showing project location. For preapplications, use a separate sheet to provide a summary description of this project. 12. List only the largest political entities affected (e.g., State, counties, cities)! 13. Self - explanatory. 14. List the applicant's Congressional District and any District(s) affected by the program or project. 15. Amount requested or to be contributed during the first funding /budget period by each contributor. Value of in -kind contributions should be included on appropriate lines as applicable. If the action will result in a dollar change to an existing award, indicate on the amount of the change. For decreases, enclose the amounts in parentheses. If both basic and supplemental amounts are included, show breakdown on an attached sheet. For multiple program funding, use totals and show breakdown using same categories as item 15. 16. Applicants should contact the State Single Point of Contact (SPOC)' for Federal Executive Order 12372 to determine whether the application is subject to the State intergovernmental review process. 17. This question applies to the applicant organi- zation, not the person who signs as the authorized representative. Categories of debt include delinquent audit disallowances, loans and taxes. 18. To be signed by the authorized representative of • the applicant. A copy of the governing body's authorization for you to sign this application as official representative must be on file in the applicant's office. (Certain Federal agencies may require that this authorization be submitted as part of the application.) 4,' • SF 424 (REV 4 45 eac, OMB Approval No.0340 0044 BUDGET INFORMATION — Non - Construction Programs SECTION A - BUDGET SUMMARY Grant Prognn Function or Activity Catalog of Federal Domestic Assistance Humber Estimated Unobligated funds New or Revised Budget Federal (t) Non•Federal (d) Federal (e) Non•Federal (I) Total (g) Comprehensive ''Gang Initiative 16 -574 $ $ $ 61.797.00 $ s 61,792.00 2. 3. S. TOTALS s s $ 61, 792.00 s s 61, 792.00 SECTION B - BUDGET CAT(GOR ES 6 Object Gass Categories OMNt PROOR,.M. FUNCtiOn OA ACTIVITY Total (6) (1) (2) (3) (4) 1 a. Personnel � S 21,200.00 S S S S 21,200.00 i b. Fringe Benefits 6.005.00 6, 00 t. Travel d. Equipment 20,749.00 20,749.00 e m of 13,838.00 13,838.00 I. Contractual g. Construction h Other I Total Direct Charges (sumol6a•6t) 61,792.00 61,792.00 I. Indirect Charges k. TOTALS (sunmo! Stand Si) $ 61,792.00 $ s s $ S 61,792.00 s 0.00 ..:. , . - ;. , ,U . x.,4:T.J, r P,egian Intone o'Wr...� ..., s 0.00 we., 3. n�..FnW s .. t , Standnd Pam 124A IJ Pin,rnovd by OMB Caton A Id2 6 A (PERSONNEL) REQUIRED NARRATIVE Page 1 of 1 GRAND TOTAL: $21,200.00 POLICE INVESTIGATOR $21,200.00 This officer would investigate gang related incidents and prepare reports detailing information obtained. He would refer cases to Juvenile Probation and /or the prosecutor in preparing the case for adjudication. He would teach dasses (fifth and eight grades) to support and reinforce positive social skills. 6 B (FRINGE BENEFITS) REQUIRED NARRATIVE Page 1 of 1 GRAND TOTAL: $6005.00 Fringe Benefits, in addition the annual salary, include a FICA match by the City of Round Rock, retirement through TMRS, paid health insurance, and longevity pay which is paid to the employee around Christmas. FICA 16.56% $3511.00 RETIREMENT 5% 1060.00 INSURANCE $112.00/mo. 1344.00 LONGEVITY $7.50 /mo. 90.00 Total Annual Fringe Benefits $6005.00 6 D (EQUIPMENT) REQUIRED NARRATIVE Page 1 of 2 GRAND TOTAL: $20.749.00 1. SURVEILLANCE VEHICLE $10,798.00 Attached to this narrative (Exhibit "A ") is a copy of an invoice for the same type vehicle to be purchased. This is an intermediate size unmarked police car, in keeping with the police department's fleet standards. 2. BULLET PROOF VEST, Point Blank HI -LITE III, Mesh T -Shirt $546.00 This is the same type vest used by all Round Rock Police Officers and the price is based on 1991 purchase orders. 3. RADIO, Hand -held Police; Motorola Two -Way $486.00 This is the same type radio used by all Round Rock Police Officers and the price is based on 1991 purchase orders. 4. UNITEL 121B INTELLIGENCE RECORDING SYSTEM $7,545.00 (BODY MICROPHONE) Unitel system built into 5" attache case Additional crystal for Ch. 2 Disguise Cellular antenna -VHF Baseball cap transmitter /antenna Disguise digital pager voice transmitter 4,075.00 75.00 125.00 1,320.00 1.950.00 7,545.00 4. CELLULAR PHONE $599.00 Because of the widespread use of police scanners among the gang community, confidentiality of information being transmitted among law enforcement officers would be insured with the use of cellular phones. Motorola, No. 300 Car mount unit Air time ($25.00 /mo.) Installation - No charge Mo. service charge - No charge 299.00 300.00 599.00 6 D (EQUIPMENT) REQUIRED NARRATIVE Page 2 of 2 5. COMPUTER SOFTWARE $775.00 Prime Info is a software program developed by the Los Angeles Police Department for gang tracking. The Austin Police Department purchased this program and with the same tracking capabilities used by Round Rock, gang information can be exchanged between our cities. The Q & A software will provide a combination data base and wordprocessing system. Lap Link added to this system will allow the user to interface with desktop P.C.'s. Prime Info Software 375.00 Q & A 200.00 Lap -Link 200.00 775.00 6 E (SUPPLIES) REQUIRED NARRATIVE Page 1 of 2 GRAND TOTAL: $13,838.00 1 DESK W /CHAIR $392.00 Desk, HON Model 10472 30" x 60 ", Oak or Walnut finish center drawer 199.00 69.00 268.00 Chair, SUPERIOR Model 1526 124.00 w /arms (Model 1524) 2 TELEPHONES $1,446.00 (to add an extension into existing system) Long Distance phone calls (AT &T) Trip Charge (AT &T) Programming new extension (AT &T) 10 Button rotary phone (AT &T) Equip. shipping charge (AT &T) Activate existing jack New phone line - separate # w /answering machine (SWB) 12 month service charges (SWB) connection fee (AT &T) Wire run Phone /answering machine combo 3 FILE CABINET $129.00 HON, Model 534C 4 Drwr, Legal 4 POLAROID CAMERA/FILM Auto Focus 660 Camera 26 Double Packs Film 300.00 40.00 70.00 384.00 10.00 45.00 849.00 345.00 72.00 100.00 80.00 597.00 80.00 387.00 467.00 $467.00 . 6 E SUPPLIES REQUIRED NARRATIVE Page 2 of 2 5 OFFICE SUPPLIES Est. yearly operating expenditures for postage, paper supplies, typewriter & access., batteries 6 BINOCULARS $70.00 Oshman's low light 10X50 lens, 200' range 7 VEHICLE OPERATING COSTS Est. yearly maintenance (lubs., fluids, brakes, tires) Fuel: (1.15 /gal) 20 gal tank - 2 X /week 8 35MM Camera and Accessories Canon EOS Model 630 Canon 24 MM Wide Angle Lens Sigma Auto focus Telephoto 400 MM 9 35MM Film Costs (One roll per week) B/W print; color print; color slides Average $4.00 /roll X 52 Processing costs ($5.00 /roll) 800.00 2,392.00 3,192.00 399.00 295.00 480.00 1,174.00 208.00 260.00 468.00 $1,500.00 $3,192.00 $1,174.00 $468.00 10 "BUY" MONEY $5,000.00 Front money to be used for buying drugs GRAND TOTAL: $13,838.00 DATE: May 7,1991 SUBJECT: City Council Meeting ITEM: 10.A Consider a resolution authorizing the Mayor to submit a Comprehensive Gang Initiative grant application to the U.S. Department of Justice, Bureau of Justice Assistance, Office of Justice Programs. STAFF RESOURCE PERSON: Chief Wes Wolff Joe Vining RECOMMENDATION: The attached resolution authorizes the Mayor to sign a grant application for the Comprehensive Gang Initiative program provided through the U.S. Department of Justice, Bureau of Justice Assistance. This grant would provide funds for an additional police investigator and supply the equipment necessary to implement a program designed to reduce juvenile gang offense activity, with a particular emphasis on drug trafficking. ECONOMIC IMPACT: The award is for 100% funding for an 18 month period, with no city financial requirement. After that time, the City may apply for continuation of the grant. r, .' - _,.. 'MAY' 1991 , ' d r',, , I r J . A , ,, 4' , - 1 J � + t , Y J. � . , . ) l ' t om' F ^r, e• 5 BUREAU OF JUSTICE ASSISTANCE ,, . ; f t a GRANT PROGRAM. N 6 ■ ' ■ ! _, COMPREHENSIVE GANG',, . '' ,!, ' ' ' ' i r° , ; o - 16 :; r ,. ! / ti t 1 1 1 1 1 1 1 Prepared by ROUND ROCK POLICE DEPARTMENT 1 1 and DEPARTMENT OF PLANNING AND 1 COMMUNITY DEVELOPMENT 1 1 1 1 1 AI'I'LIL.A 1 IUII roil FEDERAL ASSISTANCE =• DATE SUBMITTED Applicant Identifier 1. TYPE OF SUBMISSION Apdkapm Preeppliun0n ❑ COnstructgn ❑ ConNmclmn IcKTilon-Constructron ❑ Non-Construction L OATE RECEIVE° BY STATE State AppliCalien Idenhl00 • DATE RECENEO BY FEDERAL AGENCY Federal ldenblier S. APPLICANT INFORMATION Legal Name CITY OF ROUND ROCK Organizational Um • ROUND ROCK POLICE DEPARTMENT Adare,, (0ive city. county, 11410, and pp code) 221 East Main Street Round Rock, Williamson County, Texas 78664 Name and telephone number of the person 10 be contacted on matters mvolv.ng Thu application (gem area Code) Chief Wesley Wolff (512) 255 -3612 B. EMPLOYER I0ENRFICATION NUMBER KIN( 7. TYPE OF APPLICANT: (enter appr.pnele letter rn boa) U A. stet. H Independent 54Jrool all B County 1. Stale Canlroled Institution al Higher Learning C Municipal J. Prnate University 0 Township K Indian Trial E Interstate L Individual • F. Intennunicipal M Profit 'Draanizatgn G Spaded District N. Other (Spe*ily( 7 14 I 16 I D I 1 17 14 1 15 I L TYPE OF APPLICATION: YEZI New ❑ Continuation ❑ Revision 0 Revision enter app,00(iete 1.1153(2) 10 h.q..). ❑ ❑ A Increase Award 8 Decrease Award C. Increase Duration 0 Decrease Ouratg, OIIMr (Speaty) 5. NAME Of FEDERAL AGENCY: U.S. DEPARTMENT OF JUSTICE 1a. CATAL00 00 FEDERAL 5515TANCE NUM BER DOMESTIC I 1 6 e l 5 17 I 4 11. OESCRIPOVE TIRE Of APPUCANrS PROJECT: PROJECT G.R.I.P. GANG RESPONSE AND INTERVENTION PROGRAM L n- E .Comprehensive Ganglnitiative' 12 AREAS AFFECTED BY PROJECT (Cones. Counties. stales. etc ). CITY OF ROUND ROCK (2 PROPOSE° PROJECT to CONGRESSIONAL 015TRICTS Of: Start Date 10 -1 -91 Ending Oat. 9 -30 -92 a Applicant ' b Project ' DISTRICT 14 DISTRICT 14 3. ESnMATEO 00301140 14.12 APPUCAT03 SUBJECT TO REVIEW BY STATE E(ECUIIYE ORDER 12172 PROCES37 a. YES THIS PREAPPLICATgwAPPLICATION WAS MADE AVAILABLE TO THE STATE O(ECUTNE ORDER 12372 PROCESS FOR REVIEW ON DATE 5/17/91 a Federal S ,00 61,792 V A9Dl0anl S .00 b NO ❑ PROGRAM IS NOT COVERED 00 EO 12372 ❑ OR PROGRAM HAS NOT BEEN SELECTED BY STATE FOR REVIEW C State 5 • .00 d Local S ,00 e Other 9 .00 1 Program income S .00 17. IS THE APPLICANT OELINOUENT ON ANY FEDERAL 0E577 ❑ Yea II - Yea.. /M an explanation. E , 11. Q TOTAL t 61,792 11. TO 711E BEST OF MY KNOWLEDGE AN0 BELIEF. ALL DATA IN 11113 APPLICATIONNREAPPLIOATON ARE TRUE ANC CORRECT, THE DOCUMENT NAS a(EN DULY AUTHORIZE() BY THE GOVERNING BODY OF THE APPLICANT ARO THE APPLICANT WILL COMPLY WITH THE ATTACHE° ASSURANCES If 111E ASSISTANCE IS AWARDED a Typed Name 03 AulflOo,ed Re0resenlat,e MIKE ROBINSON b Title MAYOR c Telepnone number 512 -255 -3617 d Spnalura of Authored Representative / e Owe Sq.. 5/9/91 1 1 1 1 1 1 1 1 1 1 t 1 1 1 1 1 1 1 1 OMB Approval No 0348 -0043 5landa Form a0a 4Ev 1 am ascnbed psi 0 L• dr A '02 TABLE OF CONTENTS 1. STRATEGY 2. IMPLEMENTATION 3. BUDGET 4. EVALUATION 5. STAFF QUALIFICATIONS 6. FINANCIAL RESPONSIBILITY 7. CERTIFICATIONS 8. LE'1"1'ERS OF SUPPORT y f ` iy' r 7' r 1 1 ' 4 q Proje(:t (3.R.I.P. Gang Response and Intervention Program City of Round Rock Comprehensive Gang Initiative Program "Project G.R.I.P" The manpower and equipment requested would fund the development and implementation of this program which is designed to reduce juvenile gang offense activity, with a particular emphasis on narcotics trafficking. Project (3.I2.I.P. is a comprehensive plan utilizing community involvement combined with enforcement and educational techniques to take a "multi- disciplinary approach "( toward solving our growing youth gang problem. This program includes the involvement of not only community based alternative support programs, but also the participation of all branches within the law enforcement community. Furthermore, Project O.R.I.P. would encourage the development of policies and programs by state and local officials to address the social ills caused by youth gangs who are involved in narcotics trafficking. The City of Round Rock has experienced a tremendous increase in juvenile gang activity in recent years which is believed to be a significant contributing factor in drug and alcohol abuse by the youth of our community.(2) We have also learned that Round Rock youths from dysfunctional families, who comprise a large percentage of the gang population, are two time more likely to use illicit drugs than other youths statewide.( We have also experienced an increase in violent crimes committed by youths affiliated with street gangs. A contributing factor to this increase in gang activity is our close proximity to the City of Austin. Since we are adjacent to their limits, there is a significant amount of interaction between our gangs and the street gangs of Austin. The enforcement portion of this programs includes working with other agencies at the local, state and federal levels by sharing information and conducting joint investigations that focus narcotics trafficking within the youth gang subculture. Project (3.R.I.P. stresses working closely with prosecutors, adult and juvenile probation officials in effectively dealing with gang offenders. It also includes working with policymakers in formulating and supporting legislations that would increase law enforcement effectiveness, as well as protect and assist victims of gang crime. The community involvement portion of this program centers on an overall approach to the gang problem by all segments of our community. Project (3.12.I.P. will encourage everyone to focus on gang offenders in an effort to prevent ( Executive Summary, Youth Gangs: Problem and Response, 1990 report by the National Youth Gang Suppression and Intervention Research and Development Program ( Round Rock Mayor's Task Force on Drugs 1990 report ( Executive Summary, the Texas School Survey of Drug and Alcohol Use, Round Rock Independent School District, 1990 City of Round Rock Comprehensive Gang Initiative Program "Project G.RI.P" further gang crime. Key factors in this segment include the use of existing community based programs to work toward curing the social ills that perpetuate the gang subculture. The educational portion of this program focuses on gang prevention programs within the community and training for law enforcement. It includes identifying existing community based programs that can be utilized as referral sources not only for "at risk" youth, but also for the families and victims affected by gang methods, including informational presentations to civic organizations and by using public information services; billboards, posters, and bumper stickers, to convey anti-gang messages. r , r 1 I . f, i • Y.. 1 ' I,r J r ra 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Round Rock Comprehensive Gang Initiative Program "Project G.R.I.P." The following is an outline of the major segments of Project GRIP: A. ENFORCEMENT 1. Zero Tolerance - Proactive enforcement including, but not limited to, surveillances, intelligence gathering, street sweeps, aggressive patrol and follow -up investigations of all incidents. 2. Designation of an officer on each patrol shift to act as a 0.11.I.P. representative to facilitate the flow of information. Also, this will reinforce the zero tolerance enforcement concept among line officers. 3. Designation of a gang investigator within the Criminal Investigation Division so that investigative efforts can be coordinated with the 0.11.I.1'. Unit to achieve maximum enforcement. a. Identify connective relationships between adult and juvenile gang offenders through modus operandi, crime patterns, and gang affiliations. b. Identify connective relationships between prison gangs and street gangs through modus operandi, crime patterns, and member affiliations. 4. Designation of the 6.1t.1.P. Coordinator as one of the police department's representatives to area task forces to facilitate interagency cooperation in information sharing and joint investigations. 5. Focus on narcotics use within the gang subculture. Interdiction stops and search warrants based on information obtained through surveillances, intelligence gathering and the use of confidential informants. 6. Concentration on the inter -gang and infra -gang relationships in order to disrupt narcotics distribution networks and develop organized crime cases. 7. Identification and concentration on the activities of gang leaders and hardcore members. Investigation geared toward maximum charge potential and the breakup of the gang. B. COMMUNITY INVOLVEMENT City of Round Rock Comprehensive Gang Initiative Program "Project G.R.I.P" 8. Tracking of cases throughout the post arrest and adjudication processes to encourage a comprehensive approach toward gang crime and to evaluate the effectiveness of Project O.R.I.P. 1. Develop and implement a community services program for gang offenders adjudicated through the municipal court. Encourage the use of alternative sentencing methods; i.e., participation in community based programs that focus on counseling or teaching job skills, instead of levying monetary fines. Maintain a close working relationship with the juvenile probation department to increase awareness of gang affiliation, encourage support of Project O.R.I.P., and facilitate its evaluation. (a) Encourage the use of alternative community based programs that emphasize counseling and job skill training for the first offenders with gang affiliations. (b) Include gang affiliation and the risks of gang involvement in their "Don't Choose Crime Program ". (c) Encourage the inclusion of gang affiliation in the probation restrictions of gang offenders. (d) Encourage more referrals for adjudication regarding gang offenders. 3. Maintain a dose working relationship with the County Attorneys office to increase awareness of gang affiliation, encourage aggressive prosecution, and facilitate the evaluation of Project O.R.I.P. 4. Maintain a close working relationship with the District Attorneys office to increase awareness of gang affiliation, encourage aggressive prosecution, and facilitate the evaluation of Project 0.11.I.1. 5. Develop guidelines for adult certification of gang offenders involved in narcotics, violent crimes and property crimes with significant loss. 6. Develop and implement a victim referral program whereby cases are referred to the County Crisis Center so that victims of violent gang crime will be contacted and receive counseling and support. C EDUCATION City of Round Rock Comprehensive Gang Initiative Program "Project G.R.I.P." (a) Encourage pre -trail services to indude gang affiliation in the report to the court and recommend that the court include involvement in community based programs as a part of pre -trail release, and at sentencing. (b) Encourage the use of alternative community based programs that emphasize counseling and job skill training for the first offenders with gang affiliations. (c) Encourage the inclusion of gang affiliation in the probation restrictions of gang offenders. 7. Develop and implement a referral program for the families of gang offenders and youth at risk. 8. Assist area law enforcement agencies in assessment potential gang problems and with gang related investigations. 1. Emphasis is placed on heightening public awareness and encouraging community participation. 2. Further development of public presentation, including visual aids and written handouts, which encourages specific areas of community involvement that will help reduce gang crime. 3. Develop an advertising campaign to direct public attention to the project and deter gang affiliation through public service announcements, billboards, bumper stickers, and posters; i.e., "Get a (311IP ON OANON ", etc. 4. Develop training for police and other law enforcement personnel with curriculum geared toward officer recognition of gang traits and characteristics. (a) Emphasis on officer safety in dealing with gang members. (b) Investigatory techniques and important factors for proper gang case preparation. The importance of articulating gang affiliation and gang characteristics observed in offense reports. City of Round Rock Comprehensive Gang Initiative Program "Project G.R.I.P." 5. Develop referral program whereby teachers and school counselors who identify "at risk" youth can get those youths involved in pro - social activities, alternative education programs, and job training programs. 6. Development of a curriculum to be used within the public schools to support and reinforce the information learned in D.A.R.E. and Life Skills dasses. Alternating with these programs to continually provide youth with information to deal with peer pressure. 7. Use Question and Answer and Group discussion techniques whereby the youths are exposed to a variety of professionals like police officer, counselors, and case workers from existing community based programs. 1; '.J \, r OMS Approval No. 0344.004A BUDGET INFORMATION — Non - Construction Programs SECTION A - BUDGET SUMMARY Grant Program Function or Activity (a) Catalog of Federal Domestic Assistance Number (b) Estimated Unobl(gated Funds - , New or Revised Budget Federal (c) Non•Federal (d) Federal . (e) Non•Federal (f) Total ' (9) Comprehensive 1 'Gang Initiative 16 -574 S s s 61.797.00 9 s 61.792.00 3. 3. 4. • S. TOTALS 9 f : 61,792.00 : s l , 61,792.00 SECTION 5 -BUDGET CATEGOR ES 6 Object Coss Categorks OMNt PROOMM. FUNCTION OR ACTIVITY . Total 1 (S) (1) Comb (2) ( 3) ( 4) " /0 " net 1 a ' P C ldtlge u .00 S 21,200.00 S s s . r s 21,200.00 4,1105 0 0 l b. Fringe 3enefits 6.005.00 • c. Travel • d. Equipment 20,749.00 20,749.00 5. Supplies 13,838.00 13,838.00 1. Co,UaclutI g. Cen,UUetion It Other . I. Told Meet CMrges(LUmof6a•6h) 61,792.00 61,792.00 J. Indirect Clurg.. L. TOTALS (sum ol 61 and 61) I. 7. P. oglam Income $ 61;792.00 S 0.00 $ S s f , t S J •, $ 61,792.00 S',, `,. •' 0.00 Sland Fpm 1240 Ia enr P1a.c..evd M OL113 Cucv4. 0.402 • N/A SECTION C•NON•FEDERALRESOURCES ' (a) Grant Program (b) Applicant (c) State (4) Other Sources (e) TOTALS a. S 5 5 5 9- 10. 11. (2. TOTALS (sum 01 'mesa and 11) S S S S SECTION D • FORECASTED CASH NEEDS 13. federal taut for Ll Year 1.1 Owner rnd Ousels 3r4 Owner 410 Ou.ner $ 61,792.00 $ 41,392.00 S 6,800.00 $ 6,800.00 $ 6,800.00 14. No,Federal 15. TOTAL (sum of lines 13 and 14) $ 61,792.00 $ 41,392.00 $ 6,800.00 ' $ 6,800.00 S 6,800.00 SECTION E • BUDGET ESTIMATES OF FEDERAL FUNDS WEEDED FOR BALANCE OF THE PROJECT (a) Gnnt Program ruttier !WIDOW 10110011T.an) (b) First (c) Second (d) Third (e) Fourth 16, 16 -574 Comprehensive Gene Initiative S 30.000.00 S 30.000.00 • S 32.000.00 S 32.000.00 17. 11. 19. 20. TOTALS (sum of lines 16.(9) S 30,000.00 S 30,000.00 S 32,000.00 S 32,000.00 SECTION F • OTHER BUDGET INFORMATION (Attach additional Sheets 11 Necessary) f• 21. Direct Charges: 22, Indirect Charges: None None ' 23. Remarks , None • .M• MI �_. SF 421A 1.881 Nutt T Prescribed by OMR Cutulei 0•102 6 A (PERSONNEL) REQUIRED NARRATIVE Page 1 of 1 City of Round Rock Comprehensive Gang Initiative Program 'Project G.R.I.P." GRAND TOTAL: $21,200.00 POLICE INVESTIGATOR $21,200.00 This officer would investigate gang related incidents and prepare reports detailing information obtained. He would refer cases to Juvenile Probation and /or the prosecutor in preparing the case for adjudication. He would teach classes (fifth and eighth grades) to support and reinforce positive social skills. 6 B (FRINGE BENEFITS) REQUIRED NARRATIVE Page 1 of 1 FICA 16.56% $3511.00 RETIREMENT 5% 1060.00 INSURANCE $112.00/mo. 1344.00 LONGEVITY $7.50 /mo. 90.00 Total Annual Fringe Benefits $6005.00 City of Round Rock Comprehensive Gang Initiative Program Project "G.R.I.P." GRAND TOTAL: $6005.00 The City of Round Rock includes the following fringe benefits: FICA deduction matched and added back into the employee's income, retirement through TMRS, paid employee health insurance, and longevity. 6 D (EQUIPMENT) REQUIRED NARRATIVE Page 1 of 2 City of Round Rock Comprehensive Gang Initiative Program 'Project G.RI.P." GRAND TOTAL: $20,749.00 1. SURVEILLANCE VEHICLE $10,798.00 Attached to this narrative (Exhibit "A ") is a copy of an invoice for the same type vehicle to be purchased. This is an intermediate size unmarked police car, in keeping with the police department's fleet standards. 2. BULLET PROOF VEST, Point Blank HI -LITE III, Mesh T -Shirt $546.00 This is the same type vest used by all Round Rock Police Officers and the price is based on 1991 purchase orders. 3. RADIO, Hand -held Police; Motorola Two -Way This is the same type radio used by all Round Rock Police Officers and the price is based on 1991 purchase orders. 4. UNITEL 121B INTELLIGENCE RECORDING SYSTEM $7,545.00 (BODY MICROPHONE) Unitel system built into 5" attache case Additional crystal for Ch. 2 Disguise Cellular antenna -VHF Baseball cap transmitter /antenna Disguise digital pager voice transmitter Motorola, No. 300 Car mount unit Air time ($25.00 /mo.) • Installation - No charge Mo. service charge - No charge 4,075.00 75.00 125.00 1,320.00 1.950.00 7,545.00 4. CELLULAR PHONE $599.00 Because of the widespread use of police scanners among the gang subculture, confidentiality of information being transmitted among law enforcement officers would be protected with the use of cellular phones. 299.00 300.00 599.00 $486.00 6D (EQUIPMENT) REQUIRED NARRATIVE Page 2 of 2 City of Round Rock Comprehensive Gang Initiative Program "Project G.R.I.P." 5. COMPUTER SOFTWARE $775.00 Prime Info is a software program developed by the Los Angeles Police Department for gang tracking. The Austin Police Department purchased this program and with the same tracking capabilities used by Round Rock, gang information can be exchanged between our cities. The Q & A software will provide a combination data base and wordprocessing system. Lap Link added to this system will allow the user to interface with desktop P.C.'s. Prime Info Software 375.00 Q & A - 200.00 Lap -Link 200.00 775.00 1 CONTACT AT AGENCY: RAYMOND KUHLMANN - ASST CHIEF 070 -39 INTERMEDIATE AUTOMOBILE, 4 -DOOR SEDAN SERIES 360B 0010 -3 OPTION N0. 1: AIR CONDITIONER (FRONT) 30050 -9 OPTION NO. 5: BRAKES, POWER (FRONT DISC) 11 0180-4 OPTION NO_ 18: INTERMITTENT TYPE WINDSHIELD WIPER AND WASHER 0210 -9 OPTION NO. 21: MIRRORS, EXTERIOR REARVIEW, LEFT AND RIGHT SIDES OPTION NO. 27: 11 0270-3 RADIO AM /FM 110290-1 OPTION NO_ 29: SHOCK ABSORBERS, HEAVY DUTY 1 16300-8 OPTION NO. 30: SUPPRESSANT PACKAGE FOR TWO -WAY RADIO INTERFERENCE 11310 -7 OPTION N0. 31: SPARE WHEEL AND TIRE, FULL -SIZE (CONVENTIONAL) 30330 -5 OPTION NO. 33: STEERING, POWER 11 360 -2 OPTION NO. 36: TRANSMISSION, AUTOMATIC 30390 -9 OPTION NO. 39: TILT STEERING WHEEL 11001-2 INTERMEDIATE AUTOMOBILE, 4 -0009 SEDAN, FORD TAURUS COLOR: WHITE / RED INTERIOR I 01 -2 INTERMEDIATE AUTOMOBILE, 4 -DOOR SEDAN, FORD TAURUS 1 1 1 EXHIBIT f "A ""to.-6D-.....,—.,- ! ACCORDING TO YOUR CONTRACT \ 1 ,_,,,,,., „AGENCY TO. 991010E CITY OF ROUND ROCK HS. JUANITA HUGHES 221 E. MAIN STREET ROUND ROCK TX 78664 -! SF,1Hgri0rtgt. It, al. !gttr .(1)OM . ROUND ROCK POLICE DEPARTMENT 2008 ENTERPR ISE ROUND ROCK TX 78664 . “..CONTINUE ON NEXT PAGE k 1 of Texas is exempt from all Federal Excise Taxes. on ITYm SALES TAX EXEMPTION CE T T I jATE: The undersigned claims a . for purchase ofutangible personal properly des c n .bed d this Statutes numbered Purchased from contractor and /or shipper listed above. as this property is 1 ecured for the exclusive use of the Stale of Texas. 0 THRU THE TEXAS STATE PURCHASING ANO GENERAL SERVICES COMMISSION 9246 120 For Agency Use Only ORDER GATE 01/18/91 PAGE Invoice in Quintuplicate ; CONTRACTOR „& $NIPPER,.. VID #: 1 -74- 149 - 5734 -4000 05900 I .:,4_-,', JOHNSON FORD INC, LEIF P 0 BOX 4648 AUSTIN, TX 78765 By SHOW THESE NOS. ALL • PAPERS AN0 PACKMGES PURCHASE `'• ORDER NO. 1 6 8 6 6 0 REQN. NO. M - 1 -12003 ¢UAta'CITY tit7,N{n .UNlr,'PRICE PHONE: (512) 338 -1520 2 2 1 1 2 2 2 2 2 2 2 2 2 EA EA EA EA EA EA EA SET EA EA EA EA EA AGENCY COPY I PREPAY ALL CHARGES 695 -00 .00 -00 .00 .00 22.00 .00 62.00 .00 .00 .00 10019.00 10019.00 0,798.00 AUSTIN, TEXAS 78711 -3047 1 EXTE,VSto9 1390.00 .00 .00 .00 .00 44.00 .00 124.00 .00 .0 .00 10019.00 10019.00 TOTAL PER CAR • STATE PURCHASING ANO GENERAL SERVICES COMMISSION PURCHASING 015(15100 N 6 E (SUPPLIES) REQUIRED NARRATIVE Page 1 of 2 1 DESK W /CHAIR $392.00 Desk, HON Model 10472 30" x 60 ", Oak or Walnut finish center drawer Long Distance phone calls (AT &T) Trip Charge (AT &T) Programming new extension (AT &T) 10 Button rotary phone (AT &T) Equip. shipping charge (AT &T) • Activate existing jack New phone line - separate # w /answering machine (SWB) 12 month service charges (SWB) connection fee (AT &T) Wire run Phone /answering machine combo 4 POLAROID CAMERA/FILM Auto Focus 660 Camera 26 Double Packs Film City of Round Rock Comprehensive Gang Initiative Program "Project "G.RI.P." GRAND TOTAL: $13,838.00 199.00 69.00 268.00 Chair, SUPERIOR Model 1526 124.00 w /arms (Model 1524) 2 TELEPHONES $1,446.00 (to add an extension into existing system) 300.00 40.00 70.00 384.00 10.00 45.00 849.00 345.00 72.00 100.00 80.00 597.00 3 FILE CABINET $129.00 HON, Model 534C 4 Drwr, Legal 80.00 387.00 467.00 $467.00 6 E SUPPLIES REQUIRED NARRATIVE Page 2 of 2 City of Round Rock Comprehensive Gang Initiative Program "Project "G.RLP" 5 OFFICE SUPPLIES Est. yearly operating expenditures for postage, paper supplies, typewriter & access., batteries 6 BINOCULARS Oshman's low light 10X50 lens, 200' range 7 VEHICLE OPERATING COSTS Est. yearly maintenance flubs., fluids, brakes, tires) Fuel: (1.15 /gal) 20 gal tank - 2 X /week 8 35MM Camera and Accessories Canon EOS Model 630 Canon 24 MM Wide Angle Lens . Sigma Auto focus Telephoto 400 MM 9 35MM Film Costs (One roll per week) B/W print; color print; color slides Average $4.00 /roll X 52 Processing costs ($5.00 /roll) 800.00 2,392.00 3,192.00 399.00 295.00 480.00 1,174.00 208.00 260.00 468.00 $1,500.00 $70.00 $3,192.00 $1,174.00 $468.00 10 "BUY" MONEY $5,000.00 Front money to be used for buying drugs 1 1 1 1 1 1 1 1 STATISTICAL EVALUATION PROJECT G.R.I.P. Est. No. at Start of Grant Period Actual No. Start of Grant 10/1/91 Projected No. End of Grant Period ACTUAL NO. end of 18 mo. 3/31/92 1 Number of juvenile gang offenses investigated. 295 384 2 Number of juvenile gang offenses cleared. 268 349 3 Number of juvenile gang members taken into custody. 231 300 4 Number of juvenile gang members released to parent or guardian. 158 205 5 Number of juvenile gang members referred to juvenile probation dept. 254 330 6 Number of juvenile gang related cases filed in juvenile court as a result of investigation. 108 140 7 Number of juvenile gang members certified as adults and transferred to courts. 0 7 8 Number of hours spent in pro-active community based juvenile crime prevention activities. 0 . 104 9 Number of new gangs identified. 12 3 10 Number of new gang members identified. 165 214 11 Number of juveniles completing educational programs. 3 10 12 Number of juveniles who received determinate sentences (of the juvenile arrested through this project.) 0 7 13 Average length of sentence in years for juveniles who received determinate sentences (of the juveniles arrested through this project and prosecuted.) N/A 10 N I — — — — — — — — — — NM MN = STATISTICAL EVALUATION PROJECT G.R.I.P. Est. No. at Start of Grant Period Actual No. Start of Grant 10/1/91. Projected No. End of Grant Period ACTUAL NO. end of 18 mo. 3/31/92 14 Number of juveniles who were certified to stand trial as adults (of the juveniles arrested through this program.) 0 7 15 Average length of sentence in years for juveniles who were certified to stand trial as adults (of the juveniles arrested through this program.) N/A 10 16 Average number of hours spent in investigating juvenile gang offenses. 624 1144 17 Average number of hours spent in preventative educational programs. 0 582.4 18 Average number of hours spent in assisting other agencies. 0 145 19 Average number of hours spent in training programs. 0 104 IMMINIMM = MN N — — — — — - - - ME M — MN QUALIFICATIONS 1 1 • 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 RICK THOMAS PROJECT COORDINATOR O Bachelor of Science degree in Criminal Justice with an Advanced Law Enforcement Certificate from the Texas Commission on Law Enforcement Standards and Education. Has specialized in training in investigatory skills with particular emphasis in the following areas: NARCOTICS INVESTIGATIONS UNDERCOVER INVESTIGATIVE TECHNIQUES FINANCIAL ANALYSIS INVESTIGATIONS INVESTIGATION OF CRIMINAL GANGS O While assigned to narcotics investigations for the Round Rock Police Department, filed the first "crack cocaine" case in Williamson County involving known members of the "Crips" gang, which resulted in a successful prosecution with one of the principal defendants receiving a 25 year prison term. O While assigned as one of the Round Rock Police Department's representatives to the Williamson County Drug Task Force during a three month undercover operation, filed 75 cases with the Williamson County District Attorneys office resulting in 37 indictments. This constituted approximately 70% of the total cases filed in the largest drug roundup in Williamson County history. O Has testified as an expert witness in gang related cases in both Judicial Districts involving Juvenile Adjudications in Williamson County. O Has coordinated the Round Rock Police Department's effort to stem the growing street gang problem, which has included working with community based programs, the Round Rock Independent School District, assisting outside agencies, and other branches of law enforcement. O Has utilized administrative skills during a two year tenure as the President for the Round Rock Police Officer's Association from 1988 - 1990. STAN SIMPSON PROJECT ADMINISTRATOR O 17 years experience in law enforcement with Advanced Law Enforcement Certificate from the Texas Commission on Law Enforcement Standards and Education. Received specialized training with the Austin Police Department in the following fields: Undercover work in Vice & Narcotics; investigatory skills with Special Crimes Detail; and tactical training with Special Missions Team. O Hired by Round Rock Police Department in 1981; In 1982 assigned as the only Youth Services Officer for the Department. Has specialized training in administrative skills and is currently the Lieutenant in charge of the Youth Services Division with five investigators assigned to him. Responsible for initiating a school drug awareness program in the elementary schools, which has since been replaced by D.A.R.E. Initiated a Life Skills program for middle school children that is still currently used. Implemented the Identi -Child program. O He has used his administrative talents over the last eight years within the community by working in the following areas: O Board of Directors of the YMCA; was on the board when the YMCA was first organized in the Round Rock Area. O Board of Directors for the Volunteer Center coordinating volunteers for a variety of community based programs. O Chairman of the Blue Santa Project, a benevolent Christmas program for needy families in Round Rock. O Organized the board for the Big Brothers -Big Sisters program in Williamson County. WESLEY WOLFF PROJECT DIRECTOR O Began law enforcement career in 1968 after serving twenty years in the United States Air Force. Retired as a Senior Master Sergeant. O Twenty-three years experience in law enforcement. Employed with the City of Pflugerville as City Marshall; worked for Travis County as a Deputy Constable. In 1977 employed by the City of Round Rock as a Patrol Sergeant; promoted to Lieutenant in 1978; appointed as acting Chief of Police in 1982; appointed Chief of Police in January, 1983. CURRENT PROFESSIONAL AFFILIATIONS O Austin Regional Anti-Drug Abuse Task Force Board Member O Williamson County Crisis Center Board Member O International Chiefs of Police O Texas Police Association O D.A.R.E. Program O Frontier Days Committee Member O Blue Santa Program CURRENT CIVIC INVOLVEMENT PAST AFFILIATIONS O Williamson County Law Enforcement Association President O Round Rock Kiwanis Sundowner President O Immanuel Lutheran Church Council DAVID KAUTZ PROJECT FINANCE DIRECTOR O Employed with the City of Round Rock in October, 1977 as an accountant; promoted to Assistant Finance Director in 1980; appointed City Finance Director in 1988. O Extensive experience in successful administration of the following Federal and State grants for the City of Round Rock: HUD, CDBG #B- 80 -DS-48 -0526, dosed 1/31/83 ($500,000) Texas Department of Commerce, CDBG No. S705480, dosed 7/90 ($199,989) Texas Parks and Recreation Wildlife Matching Grant Program ($750,000) FEMA, EMA Program, active participation since 1 -1 -79 Multiple Criminal Justice Grants through the State of Texas O Certified Government Finance Officer - Accredited by the Government Officers Association of the United States and Canada. ACADEMIC RECORD O St. Edwards University MBA program, 1987 O BBA, Finance and Accounting, Southwestern University, 1976 O Southwest School of Public Finance, Texas Tech University, 1979 PROFESSIONAL AFFILIATIONS O Government Finance Officers Association - National Member O Texas Government Finance Officers Association O Municipal Treasurers Association - National Member O State of Texas Association of Public Purchasers ' �, ' 1 '>-1 � i p •• u r �\ r '�o .,' Fr' T_ I ,`r i -. i � � � � � Jk•.° 1 -^ , 't i 'I 4 , � r 'd � '✓�. �'., <j r,\ •Sim ,' 1 k'^ .. °.•H-. JI`, yY,?�, y k,e' r•_ 1 n � ��, °y !r` ).t La q Ey ` �r ,d k. `• `I. �J' , � -� , a `•I t' '. -r�' "\, ,1iC I 1. A.:' ['-` � a ,, i' � , - t 4. , vl - ✓ J` , _ ,,,'` .^y A, � � '1;, ,r � ' �'l.rF �1.'v ASF, � 'F� ,. a^.' 1r - ,i'` 4. Ni S '•_ I .t � ,� y� a �� k I'� fir- 1,1- .� }I� ^� � R e r L��t ��, " fr V ii � - t ,r r, - fw! '� t_,{--� i �-h a' q�, - 1 f•I�1 `� � I.L' _ .,�^ 4. ' .i - ti„ . �� A y « • L' ISI � Z � _ 4 a !� - ' , �k . 't,_ , r �} I �' l -� ,;"• r6' ,, �,•✓ , � ti, Ire- xr � ' ``" ",hlv; ,, ..i.✓ r,�Wa, y , ' .r !- al_, T - r `` P}, A ,,� ,' 1. � "�` r4I - .k , '; � ✓ I - li f f //t to %' � i , � {' �t _ ; `i 1, �� U.8. DEPARTMENT OF JUSTICE OFFICE OF JUSTICE FROORAMS ACCOUNTING SYSTEM AND FINANCIAL CAPABILITY QUESTIONNAIRE SECTION A: PURPOSE The financial reaponsbirrty of grantees must be such that the - can property authority to expend public funds. g Chef discharge c tin public trust which OJP accompanies thee ' manual entited,:••Financial and a � eystertr should ' ' - t the foNowirhp alterls as . -dined h the OJP guideline ; - " - Administrative Guide for Grontr." ` _ • •: - .., -+ , . ,:., . , ° records should -r . ' y u d ° x'• , Turn ta'�'_: d= ` Mid c, ma p Pride hfbnnatori needed to � r " m • - . (1) Accou the expenditure of funds for each grant, for each action by the receipt of s utd d f o r er su grant awarded end ' the State. • - • . program covered by a State's grants and for each subgrant awarded by (21 Entries in accounting records should refer to subsidiary records and /or documentation which support the entry end which can be` rmeiy locuned. - • - (3) The accounting system should provide accurate and current financial reporting infonnetbn. , - -• -- , . -- (4) The accounting system should be integrated with an adequate system of internal controls to safeguard the funds end assets' ° • : _ .. . r check the accuracy and reliability of accounting data, promote operational efficiency, and encourage adherence to nagement polices•' - - a SECTION B: GENERAL 1. please Provide s es a nn general )ofoation panlpMet setting forth the history, purpose and organizational structure Of your business, 1 1 1 1 1 1 1 1 1 1 1 } 1 1 1 1 1 1 1 OJP FORM 7120/1 11 -851 (continued on reverse) SECTION O: FUND CONTROL -. 1. is a separate bank account maintained for grant /oontr&ct Lunde/ ❑ Yea KRNo 0 Not Sure 2. If Federal grant/contract funds are commingled with organization funds, an XIV Yes . 0 No 0 Not Sure . the Federal grant funds and related costs and expenses be readily Identified? 3. Are the officials of the firm bonded? Mil Yes 0 No , 0 Not Sure,: ,h SECTION E: FINANCIAL STATEMENTS 1. Did an independent certified public accountant ICPA) ever examine X® Yea . 0 No the financial statements? .... • . - 2. If an independent CPA review was performed please Provide this office with •• • " X® Enclosed 0 N/A a copy of their latest report and any management letters Issued. . -, , 3. If an independent CPA Was engaged to perform a review and no report wee issued, please provide detells end an explanation below: 4. If an independent CPA has never examined your financial statements, please develop end provide this office with a copy of the Meowing - financial statements: a. A detaaed "Balance Sheet" for the most current and previous year; and , b. A detailed 'Income Statement" for the mast current and previous year. r SECTION F: ADDITIONAL INFORMATION . : 1. 1. Use this space for any additional information (indicate section end item numbers if a continuation) None • § SECTION G: APPLICANT CERTIFICATION above inf. ..• is complete and correct to the beet of my knowledge. I certify that the : ' I 1 f- I b. Fenn Name, Address, and Telephone Number i City of Round Rock 1 221 East Main Street a. Tale 1 . Round Rock, Texas 78664 i 512 255 - 3612 Finance Director k c. Identifier Nonber tiry ^` ' SECTION H: CPA CERTIFICATION The purpose of the CPA certification Is to assure the Federal agency that the recipient can establish fiscal controls and accounting procedures which assure that Federal end State /kcal funds avaiable for the conduct of the grant programs and projects are disbursed and accounted for Properly. 1. Signature . l • b. Firm Nara, Address, and Telephone Number SEE page 16 of attached Comprehensive Annual Financial Re. ort a. Tile I I 1 1 1 1 1 1 1 1 1 1 1 i 1 1 1 1 1 1 . 1 ' OJP 1011• 7120/111 -051 11 11 17 11 1 11 1i 11 1] 11 1] 1 11 11 11 1 11 1� CITY OF ROUND ROCK, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED SEPTEMBER 30, 1990 ELECTED OFFICIALS Mike Robinson, Mayor Charles Culpepper, Mayor Pro -tem Robert Stluka, Council Member Tish Oatman, Council Member Pete Correa, Council Member Earl Palmer, Council Member Jimmy Joseph, Council Member MANAGEMENT STAFF Robert L. Bennett, Jr., City Manager David Kautz, Finance Director OFFICIAL ISSUING REPORT David Kautz, Finance Director GOVERNMENTAL FUND TYPES TABLE OF CONTENTS INTRODUCTORY SECTION Page Letter of Transmittal 2 Organization chart 12 Certificate of Achievement 13 FINANCIAL SECTION INDEPENDENT AUDITORS' REPORT 16 GENERAL PURPOSE FINANCIAL STATEMENTS: OVERVIEW - Combined balance sheet - All fund types and account groups 19 Combined statement of revenues, expenditures and changes in fund balances - All governmental fund types 23 Combined statement of revenues, expenditures and changes in fund balances - Budget and actual - General, special revenue and debt service fund types 25 Combined statement of revenues, expenses and changes in retained earnings /fund balances - Proprietary fund type and similar trust fund 27 Combined statement of changes in financial position - Proprietary fund type and similar trust fund 28 Notes to combined financial statements 30 COMBINING, INDIVIDUAL FUND AND ACCOUNT GROUP STATEMENTS AND SCHEDULES - GENERAL FUND - Statement of revenues, expenditures and changes in fund balance - Budget and actual 64 SPECIAL REVENUE FUNDS - Combining balance sheet 69 Combining statement of revenues, expenditures and changes in fund balances 71 Statements of revenues, expenditures and changes in fund balances - Budget and actual 73 GOVERNMENTAL FUND TYPES - CONTINUED CAPITAL PROJECTS FUNDS - ENTERPRISE FUNDS TABLE OF CONTENTS - CONTINUED FINANCIAL SECTION - CONTINUED Combining balance sheet Combining statement of revenues, expenditures and changes in fund balances Project - length schedule of construction projects Combining balance sheet Combining statement of revenues, expenses and changes in retained earnings Combining statement of changes in financial position STATISTICAL SECTION (UNAUDITED) General revenues by source - Last ten years General expenditures by function - Last ten years Property tax levies and collections - Last ten years Page 81 83 85 89 91 92 FIDUCIARY FUND TYPES FIDUCIARY FUNDS - Combining balance sheet 96 AGENCY FUNDS - Combining statement of changes in assets and liabilities 97 ACCOUNT GROUPS GENERAL FIXED ASSETS - Schedule of general fixed assets - by sources 102 Schedule of general fixed assets - by function and activity . . 103 Schedule of changes in general fixed assets - by function and activity 105 GENERAL LONG -TERM DEBT - Statement of general long -term debt 108 EMPLOYEE RETIREMENT PLAN TEN -YEAR HISTORICAL TREND INFORMATION . . 111 1 115 118 119 1 1 1 1 1 1 1 1 1 1 TABLE OF CONTENTS - CONTINUED Page STATISTICAL SECTION - CONTINUED Assessed value of taxable property - Last ten years 121 Property tax rates - All overlapping governments per $100 of assessed value - Last ten years 123 Special assessment collections - Last ten years 124 Ratio of net general bonded debt to assessed value and net bonded debt per capita - Last ten years 125 Computation of legal debt margin 126 Computation of direct and overlapping debt 127 Ratio of annual debt service expenditures for general bonded debt to total general expenditures - Last ten years 128 Schedule of revenue bond coverage - Last ten years 129 Demographic statistics - Last ten years 130 Property value, construction and bank deposits - Last ten years 131 Principal taxpayers 132 Miscellaneous statistics 133 INTRODUCTORY SECTION 1 Il 11 1 1 Il 17 1] F 1] r 1i Mayor Mike Robinson it Mayor Pro-tem Charles Culpepper Council Members Robert Sileke IlTish Outman `iPete Correa cull Earl Palmer Jimmy Joseph City Manager Robert L Bennett, Jr. City Attorney Stephan L. Sheets THE CITY OF ROUND ROCK 221 East Main Street Round Rock, Texas 78664 512-255-3612 Honorable Mayor and Members of the City Council City of Round Rock, Texas January 18, 1991 The Comprehensive Annual Financial Report of the City of Round Rock, Texas for the fiscal year ended September 30, 1990, is submitted herewith. This report was prepared by the City's Finance Department. Responsibility for both the accuracy of the presented data and the catpleteness and fairness of the presentation, including all disclosures, rests with the City. We believe the data, as presented, is accurate in all material aspects and that it is presented in a manner designed to fairly set forth the financial position and results of operations of the City as measured by the financial activity of its various funds. All disclosures necessary to enable the reader to gain the maximum under - standing of the City's financial affairs have been included. Accounting System and Budgetary Control In developing and evaluating the City's accounting system, consider- ation is given to the adequacy of internal accounting controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding: (1) the safeguarding of asqAts against loss from unauthorized use or disposition; and (2) the reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within the above framework. We believe that the City's internal accounting controls adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. Budgetary control is maintained at the subfunction level by the encumbrance of estimated purchase amounts prior to the release of purchase orders to vendors. Purchase orders which result in an overrun of subfunction balances are not released until additional appropriations are made available. The City had no material encumbrances as of September 30, 1990. 2 3 This page intentionally left blank. 11 11 11 11 11 1� 1.I 17 1] 11 ■] 11 11 11 15 1.1 11 Page 2 The Reporting Entity and Its Services The City of Round Rock, Texas operates under a Council — Manager form of government with six council members and a mayor. The City Manager is appointed by the City Council and is responsible to them for managing and administering all City affairs. The Finance Director, appointed by the City Manager, is responsible for supervising the operations of the Finance Department. This Department main- tains all accounting records of the City. This report includes the financial statements of the funds and account groups required to account for those activities, organizations and functions which are related to the City and are controlled by or - dependent upon the City's governing body, the City Council. The criteria for including activities used by the City in preparing its financial statements are in conformity with GASB Statement No. 1, Authoritative Status of NC GA Pronouncements and AICPA Industry Audit O ide, Section 2100. The basic criterion for inclusion in the City's reporting entity for general purpose financial statement reporting is the ability to exercise oversight responsibility by the City's elected officials. Oversight responsibility is determined by the City's power over activities. This power includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters. The City's major activities or functions include police and fire protection, emergency medical services, parks and library, public health and social services, planning and zoning and general administrative services. In addition, the City owns and operates a waterworks and sewer utility system. These activities are included in the accompanying financial statements. Financial Statement Presentation The Comprehensive Annual Financial Report is divided into three sections. The Introductory Section includes the transmittal letter and an organization chart. The Financial Section includes the independent auditors' opinion, the combined financial statements with notes thereto and supplemental financial data. The Statistical Section includes various schedules of unaudited data depicting the financial history of the City over the past ten years as well as demographic and miscellaneous statistics. General Governmental Functions General Governmental Fund Types (General Fund, Special Revenue Funds, and Debt Service Fund) account for the majority of the City's operating revenues and expenditures. Revenues for general government functions totaled $10,685,885 in fiscal year 1990, an increase of 6.1% over fi -1 year 1989. General property taxes produced 48.6% of general revenues compared to 50.7% last year. The following table presents the amount of revenues and the increases or decreases fwi,i last year. 4 5 Page 3 Percent Increase of (Decrease) General Revenues Am ,int Total acid 1989 Property taxes and penalties $ 5,197,222 48.6% $ 84,032 Sales, franchise and hotel taxes 3,591,192 33.6 372,977 Licenses and permits 105,976 1.0 10,871 Charges for services 404,856 3.8 83,972 Fines and forfeitures 445,780 4.2 (24,671) Intergovernmental revenues 323,679 3.0 127,074 Other revenues 617,180 5.8 (44,292) Total $1°,FR5,RR5 100.0% S609,961 Amounts received for property taxes increased from last year due to continued aggressive collection efforts. Receipts from sales taxes and franchise taxes increased considerably over last year as a result of rebounding economy. Assessed valuation of $1,052,509,796 represented a decrease of 9.6% from the preceding year. This adjustment is representative of the overall state economy and, while important, has not affected revenue performance. Current tax collections were 96.77% of the tax levy. The ratio of total collections (current and delinquent) to the current tax levy was 100.15 %. The City has continued to utilize legal services in the collection of delinquent tax liabilities. Allocations of property tax levies by purpose for 1990 and the preceding two fiscal years were as follows (amounts per $100 /assessed value): Purpose General Fund General obligation debt Total tax rate Expenditures for general government purposes totaled $12,726,872, an increase of 5.6% over 1989. Increases in levels of expenditures for major functions of the city over the preceding year are shown in the following table. Expenditures By Function General government Public safety Public works Culture and recreation Debt service Total 1990 1989 1988 $.18744 $.15456 $.19414 .29621 .26544 .23086 $.48465 $ 49000 $ 42500 Percent Increase of (Decrease) Amount Total Ftciu 1989 $ 2,188,364 17.2% $ 6,411 2,787,898 21.9 292,838 1,437,816 11.3 120,381 1,249,910 9.8 141,416 5,062,884 39.8 108,859 $12,726,872 100.Q% $669,905 11 11 I1 11 11 Page 4 General government program expenditures increased moderately due to continued economic expansion. The sale of 1990 Certificates of Obligation to acquire the city hall office telex resulted in substantial savings by the elimination of office building lease payments. February 1, 1987 January 1, 1988 March 15, 1989 July 1, 1990 Fund Balances Fund balances and retained earnings in the major operating funds were maintained at adequate levels. The following table presents actual fund balances compared to the last two years. Fluid Type 1990 1989 1988 General Fund $2,948,375 $2,919,165 $2,841,895 Special Revenue Funds 260,409 271,669 335,039 Debt Service Fund 1,290,117 1,294,933 966,599 S4,498,901 $4,489,767 $4,143,531 Debt Administration The ratio of net bonded debt to assessed valuation and the amount of bonded debt per capita are useful indicators of the City's debt position to municipal management, citizens, and investors. Data for the City at the end of the 1990 fiscal year were as follows: Ratio of Debt to Assessed Debt per Amount Valuation Capita General purpose debt $41,710,583 3.96% $1,353 Total outstanding general indebtedness at September 30, 1990, was $43,000,700. After deductions of $1,290,117 for available Debt Service Funds, the remaining $41, 710,583 is considered to be net direct tax supported debt. In July, 1990, the City issued $1,595,000 in Certificates of Obligation, Series 1990. The following tabulation presents general obligation debt issued during the past five fiscal years: Average Effective Life Interest Date of Issue Amount Series In Years Rate Certificates of Obligation: $ 1,940,000 1987 12.81 6.54% $ 1,850,000 1988 11.57 7.52% $ 190,000 1989 3.01 6.40% $ 1,595,000 1990 12.84 7.09% 6 7 Page 5 Average Effective Life Interest Date of Issue Amount Series In Years Rate General Obligation Bonds. November 1, 1985 February 1, 1987 March 15, 1987 $12,150,000 1985A 13.33 9.05% $ 3,730,000 1987 12.75 6.42% $22,550,000 1987 12.80 6.62% The City's general obligation bond rating is as follows: Moody's Investor's Service Standard & Poor's A A- Cash Management The City's cash management program supports the goals'of maintaining yield, security and liquidity. During the fiscal year, the City joined the Texas Local Government Investment Pool, an investment program administered by the Treasurer of the State of Texas. This program has enabled the City to achieve its cash management goals. The amount of interest received in fiscal year 1990 was $2,016,509. Capital Projects Punds Proceeds of general Obligation bond issues are accounted for in Capital Project Funds until improvement projects are completed. Cwnpleted projects and incomplete construction in progress at year-end are capitalized in the General Fixed Assets Account Group. During 1990, project expenditures totaled $3,066,709. A detailed summary of project - length Capital Projects Funds revenues and expenditures is included in the financial section of this report. Authorized but unissued bonds at September 30, 1990, totaled $1,585,000. The Capital Project Feud balances on hand at September 30, 1990, were represented primarily by cash and investments. General Fixed Assets The general fixed assets of the City are those fixed assets used in the performance of general governmental functions and exclude the fixed assets of the Enterprise Funds and the Fiduciary Funds. As of September 30, 1990, the general fixed assets of the City amounted to $42,092,173. This amount represents the original cost of the assets and is considerably less than their present value. Depreciation of general fixed assets is not recognized in the City's accounting system. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Page 6 Water and Wastewater Enterprise Fund The City's water and wastewater utility continues to show improvement in the nutter of c:ustaners and operating revenues. Scheduled uses of capital recovery fees received have allowed current rates to remain moderate while still providing adequate times coverage of utility bonded debt service. Comparative data for the past two f? '1 years are presented as follows: Fiduciary Finds 1990 1989 Operating revenues $6,774,351 $6,118,450 Operating income $1,590,976 $1,671,890 Income available for debt service $4,609,453 $5,385,173 Annual debt service $1,896,940 $1,885,978 Coverage 2.43 2.86 During the year, $640,000 of regularly maturing revenue bonds were retired in the Water and Wastewater Enterprise Fund. Revenue bonds outstanding as of September 30, 1990, totaled $15,780,000. The City of Round Rock records fiduciary fund type activity in the following funds. The Ron Sproull Memrial Non - Expendable Trust Fund accounts for improvements and acquisitions sitions of equipment to be utilized in the Ron Sproull Memorial Park. Funding for the activities is derived from the investment of a non - expendable trust principal amount of $100,000. The Library Custodial Agency FUnd was established to account for funds managed by the Round Rock Public Library for donor patrons. The Deferred sensation Fund provides a tax deferred annuity plan for City employees. Risk Management The City maintains a comprehensive risk managea aiL program and performs annual reviews to minimize financial exposure. Insurance coverage is provided by the Texas Municipal league and covers all City property, operations and personnel. Significant Local Economic Events The location of Round Rock on the Interstate 35 corridor and its proximity to the State Capital has given the City a strategic business location advantage that has been important to its economic progress. This advantageous location combined with attention to long range planning has afforded the City a more favorable economic position than the state as a whole. As reflected in this document, Rand Rock is continuing a steady, although moderate, economic expansion. Several noteworthy factors reflecting the positive local economy are discussed below. 9 Page 7 Sales tax receipts have increased 12.9% over the past year, totaling an increase of 31.9% for the past two years. Franchise tax receipts, another key economic indicator, have increased 8.5% over last year. Although property values have declined, reflecting the state's general economic downturn, new construction permits issued have exceeded the prior year by 30 %. Utility customers, school enrollments and area bank deposits continue to increase, all of which are indicative of an upturn in the local economy. Round Rodc's industrial and manufacturing expansion continues to occur as evidenced by the awarding of a major federal contract to Westinghouse Corporation for the construction of magnets to be used in the super- conducting super collider. Westinghouse announced that it won part of a $200 million contract to build 286 magnets for the super collider, which will be the world's most powerful particle arr upon its canpletion in the Dallas area. As a result of this contract, an immediate benefit to the community will be the creation of 300 to 400 jobs. Westinghouse plans to compete for a second contract to build 8,200 magnets. If the Corporation is successful in this follow -up endeavor, the creation of an additional 1,000 jobs would be expected, requiring an annual payroll of $37 million. Westinghouse also plans to build a 200,000 square foot cryogenic laboratory in Round Rock to provide a center for super-conducting research. The integral involvement of Round Rock industry in this program, combined with the availability of area educational facilities and research centers provide the community with the potential for becoming a major center for the super - conducting technology. McNeil Itabs, a pharmaceutical division of Johnson and Johnson, has indicated plans to expand by adding two new product lines. This expansion has potential for creating 140 new jobs. Tellabs Texas, Inc. and Weed Instruments have also continued development of facilities expansion plans. In June, Gentrans Technology, a manufacturer of microbiology products, relocated from Santa Clara, California to Round Rock, giving lower operating costs as a reason. This company employs 15 people and occupies approximately 12,000 square feet of existing dial, space Mid -State Plastics, a manufacturer of high -grade medical and computing packaging, put the finishing toudies on its 47,000 square foot facility. The company made a $5 million capital investment in the facility which will employ 50 people when fully operational. In February, the Texas Department of Commerce announced that Round Rock was the fourth - fastest growing community fluid 1980 to 1988. The Round Rock population increased 161 percent during that time and it is expected to increase to a figure of 48,000 by the year 2000 according to Cwtm rce Department officials. Round Rock is positioned very well to serve this growing population. infrastructure development has kept pace with growth as evidenced by the newly expanded street and highway system, the major utility systems improvements, and progress on construction of the Old Settlers Park at Palm Valley and the Forest Creek Municipal Golf Course. Page 8 Anew era of ecor mic development will ensue in the mmm unity as a result of an economic development agreement between the City and Chamber of Commerce. The thaMber, through an expansion of its business and commerce development role and the addition of a professional eccn mic development staff, will devote more resources than ever before to recruiting, retaining and expanding industrial activity. Prospects for the Future The City of Round Rock is proud of its progressive and achievement - oriented history. However, the City continues to place strong emphasis on long range planning so that traditional and future services for its citizens are provided at the highest level of efficiency. For the next £kcal year, programs designed to promote growth and stimulate econamic activity will be aggressively pursued. Round Rock has abundant resources available in the forms of human talent, educational facilities, raw materials and the friendly, can-do spirit that make it a desirable community in which to live and conduct business. Independent Audit The City Charter reequires an annual audit of the books of account, financial records and transactions of all administrative departments of the City by independent certified public accountants selected by the City Camcil. This requirement has been complied with, and the auditors' opinion has been included in this report. Certificate of Achievement The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Round Rock, Texas for its comprehensive annual financial report for the ficr•al year ended September 30, 1989. The Certificate of Achievement is the highest form of recognition for excellence in state and local government financial reporting. In order to be awarded a Certificate of Achievement, a governmental unit must publish an easily readable and efficiently organized comprehensive annual financial report, whose contents conform to program standards. Such reports must satisfy both generally accepted accounting principles and applicable legal requiremments. A Certificate of Achievement is valid for a period of one year only. The City of Round Rock has received a Certificate of Achievement for the last four consecutive fi n years ended September 30, 1986 - 1989. We believe our current report continues to conform to the certificate of Achievement Program requirements, and we are submitting it to GFOA. 10 11 Page 9 Acknowledgements The presentation of this report on a timely basis could not be accomplished without the efficient and dedicated services of the entire staff of the Finance Department. We would like to express our appreciation to all members of the Department who assisted and contributed to its presentation. We would also like to thank the Mayor and Council members for their interest and support in planning and conducting the financial operations of the City in a responsible and progressive manner. Robert L. Bennett, Jr. AI City Manager David Kautz, CGFtO Finance Director CITY JUDGE FINANCE DIRECTOR CITY SECRETARY -Data Processing - Elections - Utility Billing - Official - Personnel Records - Accounts Payable - Administration - Administration POLICE CHIEF FIRE CHIEF CITY ORGANIZATION CHART CITIZENS OF ROUND ROCK MAYOR AND CITY COUNCIL CITY MANAGER CITY ATTORNEY ASSISTANT CITY MANAGER PLANNING DIRECTOR PUBLIC WORKS DIRECTOR - Community Dev. - Street Maintenance - Zoning Changes -Sewer Maintenance - Subdivisions -Water Maintenance - Administration - Vehicle Maintenance - Engineering - Construction Insp. - Administration - Building Insp. PARD DIRECTOR LIBRARY DIRECTOR - Administration - Administration - Administration - Library - Investigative -Fire Protection -Parks Maintenance - Operations Services -Fire Suppression - Recreation - Administration - Uniformed - Inspection Programming - Extension Services - Special Events Service - Communications 12 13 Certificate of Achievement for Excellence in Financial Reporting Presented to City of Round Rock, Texas For its Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 1989 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to govemrent units and public employee retirement systems whose comprehensive annual financial reports (CAFR's) achieve the highest standards in government accounting and financial reporting. President itiz7Z‘det Executive Director 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1! 1 1 1, 1 1 1 1 1 11 COMBINED FINANCIAL SECTION 14 14 ..••• _.�p"'�11� iii INDEPENDENT AUDITORS' REPORT 11 Honorable Mayor, Members of the City Council, and City Manager City of Round Rock, Texas PE - NA SWAYZE & CO. CERTIFIED PUBLIC ACCOUNTANTS January 18, 1991 We have audited the accompanying general purpose financial statements of the City of Round Rock, Texas as of and for the year ended September 30, ' 1990, as listed in the table of contents. These financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on these financial statements based on our audit. '] We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to ' obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Ij In our opinion, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the city of Round Rock, Texas as of September 30, 1990, and the results of operations and the changes in financial position of its proprietary and similar trust fund types for the year then ended in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole. Supplemental financial statements and statistical data listed in the table of contents are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the City of Round Rock, Texas. Such information, except for that portion marked "unaudited ", on which we express no opinion, has been subjected to the auditing procedures applied in the audit of the general purpose financial statements, and, in our opinion, the information is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. MEMBER AMERICAN INSTITUTE AND TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS CO. BOX 250 ROUND ROCK, TEXAS 78680 512 255 2165 FAX 512 255 2466 16 17 .... Tin ...... 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 GENERAL PURPOSE FINANCIAL STATEMENTS: COMBINED STATEMENTS - OVERVIEW 18 Special Debt Capital t ASSETS General Revenue Service Projects Cash and temporary investments - Cash $ 502,087 $ 32,545 $ 36,285 $1,635,595 ' Temporary investments 2,665,701 381,675 1,217,921 2,186,788 Receivables (net of allowances for uncollectibles) - Property taxes, including interest and penalties 237,306 - 275,298 Accounts and other 287,989 65 - - Loans - 58,033 - Accrued interest 273 145 232 8,171 Other governments - 250,923 ' Interfund 90,805 8,712 447,528 Inventories - Other current assets 24,772 - Property and rights held under de- ferred compensation plan Restricted assets - Cash Certificates of deposit - Funds held by trustee Accrued interest Fixed assets, (net of accumulated depreciation of $7,569,601) Investment in joint ventures - Amounts to be provided for retirement of general long -term debt - Amount available in Debt Service Fund Total assets $3,808913 $721,386 $1,518 44R $4778,087 1 The accompanying notes are an integral part of this statement. 1 19 1 CITY OF ROUND ROCK. TEXAS COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS 1 SEPTEMBER 30. 1990 Governmental Fund Types 1 11 Account Groups Proprietary Fiduciary General General Fund Type - Fund Types - Fixed Long -Term Total Enterprise Trust & Agency Assets Debt (Memo Only) $ 286,684 $ 12,897 $ $ $ 2,506,093 5,598,351 123,691 - 12,174,127 984,583 10,262 31,124 2,953 1,761,243 7,744,302 2,852,518 58,445 44,579,574 2,846,964 $66,757 30 58 50,656 19,327 126,180,256 $206,659 $126 42,092,173 1.290.117 $43,382 290 512,604 1,272,667 58,033 19,141 250,923 547,045 31,124 27,725 50,656 1,761,243 7,744,302 2,852,518 58,445 170,779,157 2,846,964 42,092,173 1.290.117 $246,875,057 (continued) 20 1 CITY OF ROUND ROCK. TEXAS COMBINED BALANCE SHEET - CONTINUED ALL FUND TYPES AND ACCOUNT GROUPS SEPTEMBER 30. 1990 1 LIABILITIES. EQUITY AND Governmental Fund Types 1 OTHER CREDITS Special Debt Capital 1 LIABILITIES General Revenue Service Projects Accounts payable $ 351,064 $ 13,529 $ 2,800 $ 201,935 Accrued payroll 177,318 - - 1 Interfund payables 12,638 449,448 - Due to participants Other accrued liabilities 96,258 Current portion leases payable Payable from restricted assets Accounts Accrued interest - - 1 Customer deposits - - - - Revenue bonds Deferred revenues 319,538 245,531 - Leases payable General obligation debt Revenue bonds payable - 1 Golf course trust certificates payable - Accrued compensated absences _ Contract payable Total liabilities 860.558 462.977 248,331 298.193 EQUITY AND OTHER CREDITS Contributed capital - 1 Developers _ Other governments _ Municipality _ Investment in general fixed assets Retained earnings - Reserved for revenue bond retirement 1 Reserved for construction Unreserved Fund balance - 1 Reserved for noncurrent loans receivable 49,518 Reserved for debt service - - 1,290,117 - Reserved for endowments Reserved for authorized construction - 3,979,889 Unreserved 2.948.375 210, Total equity & other credits 2.948,375 260.409 1.290,117 3,979.889 1 Commitments & contingent liabilities Total liabilities, equity and other credits $3,808 933 $773,386 $1,538,448 $4,278,082 II 21 The accompanying notes are an integral part of this statement. Account Groups Proprietary Fiduciary General General Fund Type - Fund Types - Fixed Long -Term Total Enterprise Trust & Agency Assets Debt (Memo Only) 113,674 46,663 84,960 57,606 3,355 625,096 419,244 359,703 670,000 3,623 15,110,000 6,335,600 1,413,728 25,243,252 10,913,669 46,360 8,888,983 2,660,754 6,372,298 12,631,687 41,513,751 $66757 003 $ $ $ 59,231 59,231 $206659 143,858 43,000,700 237,732 43,382,290 $ 683,002 223,981 547,046 59,231 153,864 3,355 625,096 419,244 359,703 670,000 565,069 147,481 43,000,700 15,110,000 6,335,600 237,732 1,413,728 70.554.832 10,913,669 46,360 8,888,983 126,180,256 126,180,256 2,660,754 6,372,298 12,631,687 49,518 1,290,117 100,000 - 100,000 3,979,889 47,428 3.206.694 147.428 126.180.256 176.320.225 $126180,256 $43 ,3R2290 $246875 22 23 CITY OF ROUND ROCK. TEXAS COMBINED STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES - ALL GOVERNMENTAL FUND TYPES YEAR ENDED SEPTEMBER 30, 1990 Revenues - Taxes, including interest and penalties Licenses, permits and fees .Charges for services Fines and forfeitures Intergovernmental Hotel occupancy tax Interest and other Total revenues Expenditures - Current - General government Public safety Public works Culture and recreation Debt service - Principal retirement Interest and fiscal charges Capital projects Total expenditures Excess (deficiency) of revenues over expenditures Fund balances, October 1, 1989 Fund balances, September 30, 1990 Governmental Fund Types Special General Revenue $5,515,700 $ 105,976 404,856 445,780 - 323,679 100,349 381.406 55 115 6,853.718 479 143 2,168,286 20,078 2,787,898 - 1,437,816 - 1,096,273 153,637 7.490.273 173 715 (636,555) 305.428 Other financing sources (uses) - Bond issue proceeds _ Lease purchase proceeds - Operating transfers in 665,765 - Operating transfers out - (316,688) Total other financing sources (uses) 665,765 (316,688) Excess (deficiency) of revenues and other financing sources over expenditures and other uses 29,210 (11,260) 2.919.165 271.669 $2,948 375 $760 409 The accompanying notes are an integral part of this statement. I) Governmental Fund Types Debt Capital Service Projects $ 3,172,365 $ 180,659 305.679 3,353,024 305,679 1,845,300 3,217,584 5 062.884 (1,709,860) 1,705,044 1,705,044 (4,816) 1,294,933 S 1,290,117 3.066,709 3,066,709 (2,761.030) 1,595,000 261,923 1,856,923 (904,107) 4,883,996 $ 3 979 889 Total (Memo Only) $ 8,688,065 105,976 404,856 445,780 323,679 100,349 922,859 10,991,564 2,188,364 2,787,898 1,437,816 1,249,910 1,845,300 3,217,584 3,066,709 15,793,581 (4,802,017) 1,595,000 2,632,732 (316.688) 3,911,044 (890,973) 9.369,763 $ 8,478,790 24 CITY OF ROUND ROCK, TEXAS COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERAL, SPECIAL REVENUE AND DEBT SERVICE FUND TYPES YEAR ENDED SEPTEMBER 30. 1990 General Fund Variance - Favorable Actual Budget (Unfavorable) Revenues - Taxes, including interest and penalties $5,515,700 $5,541,221 $(25,521) , Licenses, permits and fees 105,976 107,631 (1,655) Charges for services 404,856 397,358 7,498 Fines and forfeitures 445,780 464,332 (18,552) t Special assessments - - - Intergovernmental - Hotel occupancy tax - - ' Interest and other 381,406 350.382 31.024 Total revenues 6.853.718 6.860.924 (7.206) Expenditures - ' Current - General government 2,168,286 2,179,564 11,278 Public safety 2,787,898 2,788,276 378 , Public works 1,437,816 1,438,930 1,114 Culture and recreation 1,096,273 1,097,321 1,048 Debt service - Principal retirement - - ' Interest and fiscal charges - - Total expenditures 7.490.273 7,504.091 13.818 Excess (deficiency) of revenues 1 over expenditures (636.555) (643.167) 6.612 Other financing sources (uses) - ' Bond issue proceeds - - Operating transfers in 665,765 665,750 15 , Operating transfers out - - - Total other financing sources (uses) 665.765 665,750 15 Excess (deficiency) of revenues and ' other financing sources over ex- penditures and other uses 29,210 $ 72 $ 6 Fund balances, October 1, 1989 2.919.165 , Fund balances, September 30, 1990 $9948 375 1 The accompanying notes are an integral part of this statement. 1 25 1 Special Revenue Funds Debt Service Fund Variance - Variance - Favorable - Favorable Actual Budget (Unfavorable) Actual Budget (Unfavorable) $ - $ $ $3,172,365 $3,207,900 $(35,535) 323,679 323,679 - 100,349 83,500 16,849 - - 55.115 43.446 11.669 180.659 180.767 (1(18) 479.143 450,625 28.518 3.353.024 3.388.667 (35.643) 20,078 20,077 (1) 153,637 171,542 173.715 191.619 17.904 5.062.884 5 197 785 134.901 305.428 259.006 46.422 (1,709,860) (1.809,118) 99.258 - - 1,705,044 1,704,543 501 (316.688) (313.923) (2.765) - - - (316.688) (313.923) (2.765) 1.705.044 1.704.543 501 (11,260) 271.669 $760 409 $(54 917) $ 43 657 17,905 - 1,845,300 1,915,300 70,000 3.217.584 3.282.485 64.901 (4,816) $ (104,575) $ 99 1.294.933 $1790117 26 CITY OF ROUND ROCK, TEXAS COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS / FUND BALANCES - PROPRIETARY FUND TYPE AND SIMILAR TRUST FUND YEAR ENDED SEPTEMBER 30, 1990 Operating revenues - Charges for services $ 6,774,351 $ - $ 6,774,351 Interest - 9.683 9,683 Total operating revenues 6,774,351 9.683 6,784,034 Operating expenses - Personal services 1,309,666 - 1,309,666 Contractual services 1,233,925 - 1,233,925 Supplies 221,800 - 221,800 Materials 213,471 285 213,756 Heat, light and power 686,763 - 686,763 Bad debts 52,054 - 52,054 Depreciation 1,465.696 900 1,466,596 Total operating expenses 5,183,375 1,185 5,184,560 Operating income 1,590,976 Non- operating revenues (expenses) - Interest and other 1,578,010 Interest and fiscal charges (1,572,840) Loss on investment in joint ventures (13,689) Capital recovery fees 297,631 Total non - operating revenues (expenses) 289,112 Income before operating transfers 1,880.088 8,498 1.888,586 Operating transfers - Operating transfers (out) Total operating transfers Net income (loss) Retained earnings /fund balance, 10 - 1 - 89 Retained earnings /fund balance, 9 -30 -90 27 Fiduciary Proprietary Fund Type - Fund Type - Nonexpendable Total Enterprise Trust (Memo Only) (2,316,044) (2,316.044) (435,956) 22,100,695 $71 739 8,498 138.930 $147,478 The a?companying notes are an integral part of this statement. 8.498 1,599,474 1,578,010 (1,572,840) (13,689) 297,631 289.112 (2,316,044) (2.316.044) (427,458) 22.239.625 $71 CITY OF ROUND ROCK, TEXAS COMBINED STATEMENT OF CHANCES IN FINANCIAL POSITION - PROPRIETARY FUND TYPE AND SIMILAR TRUST FUND YEAR ENDED SEPTEMBER 30, 1990 Fiduciary Proprietary Fund Type - Fund Type - Nonexpendable Total Enterprise Trust (Memo Only) Sources of working capital - Operations - Net income (loss) $ (435,956) $ 8,498 $ (427,458) Add items not requiring working capital - Loss on investment in joint ventures 13,689 - 13,689 Depreciation 1,465,696 900 1,466,596 Working capital provided by operations 1,043,429 9,398 1,052,827 Additions to contributions 2,714,512 - 2,714,512 Decrease in restricted assets 76,427 76,427 Increase in payable from restricted assets 805,323 805,323 Proceeds from golf course trust certificates 6,335,600 6.335,600 Total sources of working capital 10,975,291 9,398 10.984.689 Uses of working capital - Additions to fixed assets 7,452,770 7,452,770 Decrease in long -term revenue bonds payable 670,000 670,000 Decrease in leases payable 3,315 3,315 Increase in restricted assets 2,910,963 2,910,963 Contributions to joint ventures 290,565 290,565 Total uses of working capital 11.327.613 11,327.613 Net increase (decrease) in working capital $ ('159,322) $ 9198 $ (142924) Elements of net increase (decrease) in working capital - Cash $ (125,245) $(13,668) $ (138,913) Temporary investments (347,692) 23,691 (324,001) Accounts receivable 45,652 45,652 Interfund receivables (136) - (136) Accrued interest (20,899) (625) (21,524) Other current assets (15,847) (15,847) Accounts payable (2,672) (2,672) Accrued payroll 847 847 Current portion of leases payable 10,666 10,666 Interfund payables 146,531 146,531 Other accrued liabilities (43.527) (43.527) Net increase (decrease) in working capital $ (352 $ 9 39R $ (349924) The accompanying notes are an integral part of this statement. 28 29 Note 1 - Summary of Principal Accounting Policies The accounting and reporting policies of the City relating to the funds and account groups included in the accompanying financial statements conform to generally accepted accounting principles (GAAP) applicable to governmental entities. Generally accepted accounting principles for local governments include those principles prescribed by the Government Accounting Standards Board (GASB), which constitutes the primary source of GAAP for governmental units. The following represents the more significant accounting and reporting policies and practices used by the City. (A) Reporting Entity CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS SEPTEMBER 30, 1990 The City of Round Rock, Texas is a municipal corporation incorporated under Article XI, Section 5 of the Constitution of the State of Texas (Home Rule Amendment). The City operates under a Council - Manager form of government and provides such services as are authorized by its charter to advance the welfare, health, morals, comfort, safety and convenience of the City and its inhabitants. This report includes the financial statements of the funds and account groups required to account for those activities, organizations and functions which are related to the City and are controlled by or dependent upon the City's governing body, the City Council. The criteria for including activities used by the City in preparing its financial statements are in conformity with GASB Statement No. , 1, Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide Section 2100. The basic criterion for inclusion in the City's reporting entity for general purpose financial statement reporting is the ability to exercise oversight responsibility by the City's elected officials. Oversight responsibility is determined by the City's power over activities. This power includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters. The City's major activities or functions include police and fire protection, emergency medical services, parks and library, public health and social services, planning and zoning and general administrative services. In addition, the City owns and operates a waterworks and sewer utility system. These activities are included in the accompanying financial statements. Based on the above criteria, the following activity is included in the City's 1990 financial statements. City of Round Rock Deferred Compensation Plan for the City Employees The City offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all City employees, permits them to defer a portion of their salaries 30 31 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 1 - Summary of Principal Accounting Policies - continued until future years. The City does not make any contributions to the plan. The deferred compensation is not available to employees until termination, retirement, or unforeseeable emergency. Deferred compensation is available to employees' beneficiaries in case of death. All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property or rights are (until paid or made available to the employee or other beneficiary) solely the property and rights of the City (without being restricted to the provisions of benefits under the plan), subject only to the claims of the City's general creditors. Participants' rights under the plan are equal_to those of general creditors of the City in an amount equal to the fair market value of the deferred account for each participant. In management's opinion, the City has no liability for losses under the plan. However, the City does have the duty of due care that would be required of an ordinary prudent investor. The City believes the possibility that it will use the assets to satisfy the claims of general creditors in the future is remote. All assets of the plan are held by an independent administrator. It is appropriate to include this entity in the City's 1990 financial statements since the City has title to these assets. The Deferred Compensation Fund is reported as an Agency Fund. The following significant organizations are not part of the City and thus are excluded from the accompanying financial statements. Round Rock Independent School District (RRISD) RRISD is a separate governmental unit from the City. RRISD is governed by a distinct Board of Trustees that levies taxes, approves budgets, maintains accounting records and directs the operations of RRISD. The Board of Trustees is elected by citizens living within RRISD boundaries, which are not identical to those of the City. Under a contractual agreement, taxes levied by the City are collected by RRISD. Collections are transferred to the City daily. Special Purpose Districts Various municipal utility and road districts lie within the City's extraterritorial jurisdiction. All of these districts are separate governmental units from the City. Each district is governed by a Board of Directors, which is elected by the citizens within its boundaries. (B) Basis of Presentation (C) Governmental Fund Types CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 1 - Summary of Principal Accounting Policies - continued The accounts of the City are organized and operated on the basis of funds or account groups, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a self - balancing set of accounts that comprise its assets, liabilities, fund balances or retained earnings, revenues and expenditures or expenses. The various funds are grouped by category and type in the financial statements. The City maintains the following fund types within three broad fund categories and account groups. Governmental funds are those through which most governmental functions of the City are financed. The acquisition, use and balances of the City's expendable financial resources and the related current liabilities (except those, if any, which should be accounted for in proprietary funds) are accounted for through governmental funds. The measurement focus is upon determination of financial position and changes in financial position, rather than upon net income determination. The following governmental fund types are maintained by the City: General Fund - The General Fund accounts for financial resources in use for general types of operations which are not encompassed within other funds. Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes. There are seven major groups of funds within the Special Revenue Fund which account for the activities related to grant programs and hotel -motel room taxes. They are as follows: Federal Revenue Sharing Fund; - Community Development Block Grant Fund; - Library Literacy Program Grant Fund; - Texas Parks and Wildlife Grant Fund; - Hotel -Motel Occupancy Tax Fund; - Brown Foundation Grant Fund. - Police Special Revenue Fund. Debt Service Fund - The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long -term debt principal, interest and related costs. 32 33 CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 1 - Summary of Principal Accounting Policies - continued (C) Governmental Fund Types - continued Capital Protects Funds - The Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by Proprietary and Trust Funds). There are ten major groups of funds within the Capital Projects Funds which account for the activities related to various capital improve- ments projects as follows: Parkland Acquisition; - Streets; Utility System, Series 1985; - Street and Park Improvements; - Streets and Drainage; - Park Development; - Streets, Parks and General Development, Series 1985; - Streets, Parks and General Development, Series 1987; City Hall Complex. (D) Proprietary Fund Type The Proprietary Fund is used to account for the City's ongoing organizations and activities which are similar to those found in the private sector. The measurement focus is upon capital maintenance and upon determination of net income, financial position and changes in financial position. The following Proprietary Fund type is maintained by the City. Enterprise Fund - The Enterprise Fund is used to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. The City's Enterprise Fund consists of the Water and Wastewater System Fund and a Golf Course Fund. These funds are primarily supported by user charges. 11 I l 11 I1 11 11 11 1j 11 11 11 11 11 11 11 11 1,1 i, Note 1 - Summary of Principal Accounting Policies - continued (E) Fiduciary Fund Types Fiduciary Funds are used to 'account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and /or other funds. Each trust fund is classified for accounting measurement purposes as either a governmental fund or a proprietary fund. The City maintains the following Fiduciary Fund types: Nonexpendable Trust Fund - This fund is accounted for in the same manner as proprietary funds with the measurement focus on determination of net income and capital maintenance. The nonexpendable trust fund is the Sproull Memorial Endowment Fund. It is used to fund park improvements. Agency Funds - The Agency Funds are purely custodial (assets equal liabilities) and thus do not involve measurement of results of operations. The Agency Funds consist of the Library Custodial and Deferred Compensation Funds. (F) Account Groups (0) Basis of Accounting CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Account groups are used to establish accounting control and accountability for the City's general fixed assets and general long -term liabilities. The following are the account groups maintained by the City: General Fixed Assets Account Group - This group of accounts is established to account for all fixed assets of the City other than those accounted for in the proprietary and nonexpendable trust funds. General Long -Term Debt Account Group - This group of accounts is established to account for all general long -term liabilities other than those accounted for in the proprietary fund and to provide control over unmatured general obligation bonds and other long -term liabilities. The two account groups are not funds. They only measure financial position and are not involved with measurement of results of operations. Basis of accounting refers to the time at which revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Governmental funds and agency funds are accounted for on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are 34 35 CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 1 - Summary of Principal Accountin¢ Policies - continued (0) Basis of Accounting - continued recorded when susceptible to accrual (i.e., both measurable and available). Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures, if measurable, are generally recognized on the accrual basis of accounting when the related fund liability is incurred. Exceptions to this general rule include the unmatured principal and interest on general obligation long -term debt which is recognized when due. This exception is in conformity with generally accepted accounting principles. Property tax revenues are recognized when they become available. In this case, available means when due, or past due and receivable within the current period and collected within the current period or soon enough thereafter to be used to pay liabilities of the current period. Such time thereafter shall not exceed 60 days. Tax collections expected to be received subsequent to the 60 day availability period are reported as deferred revenue. Sales, franchise and motel taxes and special assessments are recorded when susceptible to accrual, both measurable and available. Licenses and permits, charges for services, fines and forfeitures and other revenues (except earnings on investments) are recorded as revenues when received in cash because they are generally not measurable until actually received. Earnings on investments are recorded on the accrual basis in all funds. In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the individual grant programs are used for guidance. Monies received are generally unrestricted as to purpose of expenditure and are revocable only for failure to comply with prescribed compliance requirements. These resources are recognized as revenues at the time of receipt, or sooner, if the susceptible to accrual criteria are met. The accrual basis of accounting is utilized by proprietary funds and nonexpendable trust funds. Under the accrual basis of accounting, revenues are recognized in the accounting period in which they are earned and become measurable. Expenses are recorded in the accounting period incurred, if measurable. Assets of the Agency Fund - Deferred Compensation Fund are presented at fair market value as required by GASB Statement No. 2. CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 1 - Summary of Principal Accounting Policies - continued (H) Budgets and Budgetary Accounting The City follows these procedures in establishing the appropriated budget as reflected in the accompanying financial statements: (1) At least sixty days prior to the beginning of each fiscal year, the City Manager submits to the City Council a proposed budget for the fiscal year beginning on the following October 1. The operating budget, which represents the financial plan for the ensuing fiscal year, includes proposed expenditures and the means of financing them. (2) Public hearings are conducted at which all interested persons' comments concerning the budget may be heard. (3) The budget is legally enacted by the City Council through passage of an appropriation ordinance and tax levying ordinance not later than the twenty- seventh day of the last month of the fiscal year. (4) Formal budgetary integration is employed as a management control device during the year for the General Fund, Special Revenue Funds, Debt Service Fund and Proprietary Fund. Management control for the operating budget is maintained at the individual office, department, or agency level. (5) Annual budgets are legally adopted for the General Fund, Special Revenue Funds, Debt Service Fund and the Proprietary Fund. Capital Projects Funds have no binding annual budget. Rather, budgets are long range and are used primarily for planning purposes. Accordingly, no comparison of budget to actual is presented in the financial statements. (6) Amendments that alter total expenditures of any fund must be approved by the City Council. Although costs are monitored on a departmental basis, the level of control at which expenditures may not exceed the budget is at the fund level. The reported budgetary data has been revised for amendments authorized. (7) Any appropriation balances in the General Fund and Special Revenue Funds lapse or revert to the undesignated fund balances at the close of each fiscal year. The budgets of the various funds are prepared on a basis consistent with generally accepted accounting principles as described above. Budgeted amounts are as originally adopted, or as amended by the City Council on December 20, 1990. Individual amendments were not material in relation to the original appropriations which were amended. 36 37 Note 1 - Summary of Principal Accounting Policies - continued (I) Encumbrances CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Encumbrances represent commitments related to unperformed (executory) contracts for goods or services. For budgetary purposes, encumbrances lapse at fiscal year -end. (J) Investments Investments are stated at cost which approximate market. (K) Inventories Inventories are valued at the lower of cost or market. Cost is determined for inventories of supplies in the Enterprise Fund on the first - in, first -out method. (L) Fixed Assets Fixed assets owned by the Enterprise Fund and Nonexpendable Trust Fund are stated at historical cost. Maintenance and repairs are charged to operations as incurred, and improvements and betterments which extend the useful lives of fixed assets are capitalized. Depreciation of plant and equipment classified by functional components is provided by the straight -line method over their estimated useful lives. Estimated useful lives are as follows: Buildings 30 years Improvements other than buildings 30 - 50 years Machinery and equipment 5 years When fixed assets of the Enterprise Fund and Nonexpendable Trust Fund are retired or otherwise disposed of, a gain or loss on disposal of assets is recognized. For the Enterprise Fund's fixed assets, interest is capitalized on construction costs. The amount of interest cost capitalized for assets constructed with tax- exempt borrowings is equal to the cost of borrowing, less interest earned on related interest - bearing investments acquired with proceeds of the related tax - exempt borrowings. 1 1 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 1 - Summary of Principal Accounting Policies - continued (L) Fixed Assets - continued General fixed assets have been acquired for general governmental purposes. Assets purchased or constructed are recorded as expenditures in the governmental fund type and capitalized at historical cost in the General Fixed Asset Account Group. Contributed fixed assets are recorded as general fixed assets at estimated fair market value at the time received. Public domain general fixed assets (infrastructure) have been capitalized. Infrastructure consists of certain improvements other than buildings, including roads, curbing, gutters, streets and sidewalks and drainage systems. No depreciation has been provided on general fixed assets,_ No interest has been capitalized on general fixed assets. (M) Long -Term Debt General obligation bonds which have been issued to fund capital projects of both the general government and certain proprietary funds are to be repaid from tax revenues of the City. General obligation debt is recorded exclusively in the General Long -Term Debt Account Group. Any proceeds from issuance of general obligation bonds which are utilized for construction of proprietary fund fixed assets are reported as increases in equity contributions in the applicable proprietary fund. Revenue bonds which have been issued to fund capital projects of the Enterprise Fund are to be repaid from net revenues of the utility systems. Such debt is recorded in the Enterprise Fund. (N) Vacation and Sick Pay A total of two years vacation eligibility may be accumulated by each employee. Employees are paid for the accumulated vacation upon termination. Sick leave benefits are earned by all full -time employees and may not be accumulated. The City accrues a liability for accumulated vacation benefits which meet the following criteria: - The City's obligation to fund accumulated vacation benefits is attributable to employees' services already rendered. - The obligation relates to rights that vest or accumulate. - Payment of the compensation is probable. - The amount can be reasonable estimated. In accordance with the above criteria, the City has accrued a liability for 38 39 CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 1 - Summary of Principal Accounting Policies - continued (N) Vacation and Sick Pay - continued vacation pay which has been earned but not taken by City employees. For governmental funds, the liability for accumulated vacation benefits is recorded in the General Long -Term Debt Account Group since it is anticipated that none of the liability will be liquidated with expendable available financial resources. The liability for accumulated vacation pay is recorded in the Proprietary Fund as accrued payroll in accordance with FASB Statement 43. (0) Transactions Between Funds During the course of normal operations, the City has numerous transactions between funds. Non - recurring or non - routine transfers of equity between funds are treated as residual equity transfers and are reported as additions to or deductions from the fund balance of governmental funds. Residual equity transfers to proprietary funds are reported as reductions of retained earnings or contributed capital as is appropriate in the circumstances. All other legally authorized transfers are treated as operating transfers and are included in the results of operations of both governmental and proprietary funds. (P) Total (Memo Only) Columns The accompanying general purpose financial statements are a combined overview of the financial position and results of operations of the City and changes in financial position for proprietary fund types. The "Total (Memo Only)" columns are presented for general information purposes and are not meant to fairly present financial position or results of operations for the City as a whole in conformity with generally accepted accounting principles. Such data is not comparable to a consolidation as interfund eliminations have not been made in the aggregation of data. Note 2 - Property Taxes Property taxes attach as an enforceable lien on January 1. Taxes are levied on or about October 1, are due on November 1, and are past due the following February 1. The Williamson County Appraisal District establishes appraisal values in accordance with requirements of the Texas Legislature. The City Council levies taxes based upon the appraised values. The Round Rock Independent School District bills and collects the City's property taxes. The property tax rates, established in accordance with state law, were based on 100% of the net assessed valuation of real and personal property within the City on the 1989 tax roll. The tax rate, based on the total taxable assessed valuation of $1,052,509,796 was $.48365 on each $100 valuation and was allocated to the General Fund and Debt Service Fund at $.18744 and $.29621 respectively. Note 3 - Interfund Accounts General Fund CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 2 - Property Taxes - continued Property taxes receivable at September 30, 1990 consisted of the following: Current year levy $ 62,402 $ 98,635 $161,037 Prior years' levies 124.328 139 354 263.682 186,730 237,989 424,719 Less - allowance for uncollectible taxes (33,502) (52.953) (86 455) $153,228 $185 016 $338264 Allowances for uncollectible taxes are based upon historical experience in collecting property taxes. The City is prohibited from writing off real property taxes without specific statutory authority from the Texas Legislature. A summary of interfund accounts follows: Special Revenue Funds - Community Development Block Grant Fund - Texas Parks and Wildlife Grant Fund 447,528 Hotel -Motel Occupancy Tax Fund 1.920 Total Special Revenue Funds 449,448 Debt Service Fund 8,712 Capital Projects Funds - Parkland Acquisition Fund Utility System, Series 1985 Street and Park Improvements Streets, Parks and General Development, Series 1985 Total Capital Projects Funds Debt General Fund Service Fund Total Interfund Interfund Receivables Payables $ 90,805 $ 12,637 69,376 9,536 368 616 447.528 40 41 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 3 - Interfund Accounts - continued Enterprise Fund - Water and Wastewater Note 4 - Fixed Assets Interfund Interfund Receivables Payables 84.960 $547,045 $547 The following is a summary of changes to fixed assets in the General Fixed Asset Account Group: October 1, September 30, 1989 Additions Deductions 1990 Land $ 10,327,301 $ - $ - $ 10,327,301 Buildings and improvements 106,034,908 5,167,897 111,202,805 Construction in - progress 2,119,080 4,503,517 6,074,791 547,806 Equipment 3.941.740 341.200 180.596 4,102.344 $122 $10 012,614 $ 6,255,387 $126180 The following is a summary of fixed assets in the Enterprise Fund and Nonexpendable Trust Fund: Nonexpendable Enterprise Fund Trust Fund Land $ 2,192,409 $10,000 Buildings and improvements 44,239,144 12,477 Machinery and equipment 1.245,572 47,677,125 22,477 Less: Allowance for depreciation (7.566.451) (3.150) 40,110,674 19,327 Construction in progress 4,468,900 - $44 579 574 $19 377 Note 4 - Fixed Assets - continued Major construction contracts in progress from inception to September 30, 1990 consisted of the following: Expended Required Project to Future Authorization 9 -30 -90 Committed Financing CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Projects funded principally by general obligation debt - Streets, parks and general development $22,201,188 $19,598,255 $2,602,933 None Utility system improvements 8,719,798 8,523,578 196,220 None Streets and other improvements 2,753,393 2.585.890 167,503 None Note 5 - Bonded Debt $13,674_379 $30 707 723 52 966656 Projects funded by revenue bonds and developer contribu- tions - Waterworks and sewer system improvements $ 7,198,673 $ 7,192,165 $ 6,508 None Utility system projects 2,799,272 1,364,946 1,434,326 None Water lines, plant and other 2 188 294 1.979.246 209.048 None $12,186,239 $10,536.957 $1,649 The following is a summary of bond transactions of the City for the year ended September 30, 1990 (in thousands of dollars): General Long -Term Debt Bonds Certificates Revenue Total Payable, 10 -01 -89 $37,425 $5,826 $16,420 $59,671 Issuances - 1,595 - 1,595 Retirements 1.390 456 640 2,486 Balance, 9 -30 -90 $36,035 $6965 $15780 $58,780 42 43 CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 5 - Bonded Debt - continued Bonds and certificates of obligation payable at September 30, 1990, were comprised of the following individual issues (in thousands of dollars): Amount of Amount Interest Original Outstanding Date of Issue Rates Issue 9 -30 -90 General Obligation Bonds Series 1975 / 8 -1 -75 5.0 % $ 330 $ 240 Series 1979 / 5 -1 -79 5.4 - 7.9 % 1,950 1,475 Series 1980A / 9 -1 -80 8.0 - 8.9 % 2,000 • 675 Series 1981B / 2 -1 -81 7.5 - 10.0 % 2,870 1,535 Series 1981A / 4 -1 -81 5.62 % 5,545 3,770 Series 1982 / 5 - 1 - 82 10.5 - 12.0 % 300 95 Series 1983 / 10 -1 -83 9.0 - 11.5 % 2,800 350 Series 1984 / 8 -1 -84 8.5 - 10.8 % 200 105 Series 1985 / 5 -1 -85 8.0 - 11.0 % 745 300 Series 1985A / 11 -1 -85 9.125 - 11.5 % 12,150 2,175 Series 1987 / 2 -1 -87 5.0 - 8.0 % 3,730 3,505 Series 1987 / 3 - 15 - 87 Refunding 4.0 - 7.0 % 22.550 21.810 $55,545 $36 03_5 11 11 li 11 1 1 1I 11 11 11 1 =1 1 '1 11 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 5 - Bonded Debt - continued Amount of Amount Interest Original Outstanding Date of Issue Rates Issue 9 -30 -90 Certificates of Obligation Series 1975 / 8 -1 -75 5.0 % $ 69 $ 39 Series 1979 / 12 -1 -79 6.75 - 8.0 % 270 105 Series 1982 / 5 - 1 - 82 11.0 - 13.0 % 625 95 Series 1985 / 5 -1 -85 10.5 - 12.0 % 7,580.. 1,325 Series 1987 / 2 -1 -87 6.0 - 9.0 % 1,940 1,825 Series 1988 / 1 -1 -88 6.25 - 9.0 % 1,850 1,825 Series 1989 / 3 -15 -89 6.4 % 190 156 Series 1990 / 7 -1 -90 6.50 - 9.5 % 1 595 1.595 $14 419 $6 Revenue Bonds Series 1978 / 9 -1 -78 5.65% Series 1985 / 11 -1 -85 Refunding 6.25 - 9.3 % Series 1986 / 4 -1 -86 6.25 - 9.25% Series 1987 / 2 - 1 - 87 5.30 - 8.30% $ 300 7,180 7,450 2. 910 $17840 $ 120 6,100 6,825 2.735 $15,780 44 45 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 5 - Bonded Debt - continued The annual requirements to amortize all bonded and certificate of obligation debt at September 30, 1990 including interest, are as follows (in thousands of dollars): General Year Ended Obligation September 30, Debt Revenue Total 1991 $ 5,016 $ 1,873 $ 6,889 1992 5,169 1,862 7,031 1993 5,105 1,865 6,970 1994 5,117 1,839 6,956 1995 5,085 1,797 6,882 1996 - 2000 24,320 9,121 33,441 2001 - 2005 16,505 7,161 23,666 2006 - 2010 1 314 284 1.598 $67,631 $25,802 $93,433 In prior years, the City defeased certain certificates of obligation and revenue and general obligation bonds by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the City's financial statements. At September 30, 1990, $24,973,000 of bonds outstanding are considered defeased. The City is required by bond ordinances to pledge the net revenues of the waterworks and sewer system for the retirement of its outstanding revenue bonds, including interest thereon, and is required for such purposes to maintain debt service funds and bond reserve funds for all outstanding revenue bonds. CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 5 - Bonded Debt - continued The debt service funds, aggregating $614,167 at September 30, 1990, are restricted within the Enterprise Fund and require that net revenues of the City's waterworks and sewer system, after operating and maintenance expenses are deducted, be irrevocably pledged by providing equal monthly installments which will accumulate to the semiannual principal and interest requirements as they become due. The bond reserve funds for revenue bond retirement, aggregating $2,054,078 at September 30, 1990, are also restricted within the Enterprise Fund. The City is in compliance with the requirement to maintain a combined reserve fund containing cash and investments in an amount equal to the average annual principal and interest requirements of all bonds then outstanding. At September 30, 1990, the required reserve totalled $1,612,625. The City also covenants under the bond indentures that reserve funds shall be invested in time deposits,'certificates of deposit and direct or guaranteed obligations of the United States of America. The revenue bond ordinances also provide for other limitations and restrictions. The City is in compliance with all significant limitations and restrictions contained in the various revenue bond ordinances. Bonds and certificates of obligation authorized and unissued at September 30, 1990, amounted to $1,585,000. Note 6 - Interfund Transfers Interfund transfers for the year ended September 30, 1990 were as follows: General Fund - Special Revenue Fund - Revenue Sharing Funds Police Fund Enterprise Fund - Water and Wastewater Fund Total General Fund Operating Operating Transfers In Transfers Out $ 61,765 4,000 600,000 665,765 46 47 Note 6 - Interfund Transfers - continued Special Revenue Funds - Revenue Sharing Funds - General Fund Police Fund - General Fund CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Texas Parks and Wildlife Grant Fund - Capital Projects Funds - Streets, Parks and General Development, Series 1985 Parkland Acquisition Fund Total Special Revenue Funds Capital Projects Funds - Utility System Improvements, Series 1985 - Enterprise Fund - Water and Wastewater Fund Streets, Parks and General Development, Series 1985 - Special Revenue Fund - Texas Parks and Wildlife Grant Fund Parkland Acquisition - Special Revenue Fund - Texas Parks and Wildlife Grant Fund Total Capital Projects Funds Debt Service Fund - Enterprise Fund - Water and Wastewater Fund Total Debt Service Fund Enterprise Fund - Water and Wastewater Fund - General Fund Debt Service Fund Capital Projects Fund - Streets, Parks and General Development, Series 1985 Total Enterprise Fund Operating Operating Transfers In Transfers Out 11,000 181,780 69 261,923 1,705,044 1,705,044 $2 632,737 61,765 4,000 181,780 69 143 316,688 600,000 1,705,044 11,000 2,316,044 $2 632 732 Note 7 - Restricted Assets CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 The following summarizes restricted assets by purpose at September 30, 1990: Enterprise Fund: Revenue bond debt service Cash $ 46,906 Temporary investments 2,613,848 2,660,754 Construction - Cash 1,659,016 Temporary investments 4.713,202 6,372,218 Impact Fees - Cash 7,521 Temporary investments 105.349 112.870 Customer deposits - Cash 47,800 Temporary investments 311.903 Coif course acquisition and construction - Funds held by trustee Accrued interest Golf course lease payment reserve - Funds held by trustee Accrued interest Golf course reserve fund - Funds held by trustee 359,703 1,123,759 8.437 1,132,196 Trust certificate delivery costs - Funds held by trustee 2.226 1,033,192 50,008 1,083,200 693.341 $12 416 508 48 49 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 8 - Employee Retirement Plan The City provides pension benefits for all of its full -time employees through a nontraditional, joint contributory, defined contribution plan in the state -wide Texas Municipal Retirement System (TMRS), one of over 550 administered by TMRS, an agent multiple - employer public employee retirement system. It is the opinion of the TMRS management that the plans in TMRS are substantially defined contribu- tion plans, but they have elected to provide additional voluntary disclosure to help foster a better understanding of some of the nontraditional characteristics of the plan. Benefits depend upon the sum of the employee's contributions to the plan, with interest, and the City- financed monetary credits, with interest. At the date the plan began, the City granted monetary credits for service rendered before the plan began of a theoretical amount equal to two times what..would have been contributed by the employee, with interest, prior to establishment of the plan. Monetary credits for service since the plan began are a percent (100%, 150%, or 200%) of the employee's accumulated contributions. In addition, the City can grant as often as annually another type of monetary credit referred to as an updated service credit which is a theoretical amount which, when added to the employee's accumulated contributions and the monetary credits for service since the plan began, would be the total monetary credits and employee contributions accumulated with interest if the current employee contribution rate and City matching percent had always been in existence and if the employee's salary had always been the average of his salary in the last three years that are one year before the effective date. At retirement, the benefit is calculated as if the sum of the employee's accumulated contributions with interest and the employer - financed monetary credits with interest were used to purchase an annuity. Members can retire at ages 60 and above with 10 or more years of service or with 25 or more years of service regardless of age. The plan also provides death and disability benefits. A member is vested after 10 years, but he must leave his accumulated contributions in the plan. If a member withdraws his own money, he is not entitled to the employer- financed monetary credits, even if he was vested. The plan provisions are adopted by the governing body of the City, within the options available in the state statutes governing TMRS and within the actuarial constraints also in the statutes. The contribution rate for the employees is 5%, and the City matching percent is currently 150%, both as adopted by the governing body of the City. Under the state law governing TMRS, the City contribution rate is annually determined by the actuary. This rate consists of the normal cost contribution rate and the prior service contribution rate, both of which are calculated to be a level percent of payroll from year to year. The normal cost contribution rate finances the currently accruing monetary credits due to City matching percent, which are the obligation of the City as of an employee's retirement date, not at the time the employee's contributions are made. The normal cost contribution rate is the actuarially determined percent of payroll necessary to satisfy the obligation of 11 11 11 1 11 11 1i 1.1 11 1 1.1 1] 11 1 11 1 1i 1 1j CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 8 - Employee Retirement Plan - continued the City to each employee at the time his retirement becomes effective. The prior service contribution rate amortizes the unfunded actuarial liability over the remainder of the plan's 25 -year amortization period. When the City periodically adopts updated service credits and increases in annuities in effect, the increased unfunded actuarial liability is to be amortized over a new 25 -year period. Currently, the unfunded actuarial liability is being amortized over the 25 -year period which began January, 1990. The unit credit actuarial cost method is used for determining the City contribution rate. Contributions are made monthly by both the employees and the City. Since the City needs to know its contribution rate in advance to budget for it, there is a one -year lag between the actuarial valuation that is the basis for the rate and the calendar year when the rate goes into effect. . The City's total payroll for the year ended September 30, 1990 was $5,434,548 and the City's contributions were based on a payroll of $4,681,340. Both the City and the covered employees made the required contributions, amounting to $179,397 (3.55% of covered payroll for the months in calendar year 1989 and 3.93% for the months in calendar year 1990) for the City and $234,067 (5%) for the employees. The City adopted changes in the plan since the previous actuarial valuation, which had the effect of increasing the City's contribution rate for 1990 by 0.36% of payroll. There were no related -party transactions. Even though the substance of the City's plan is not to provide a defined benefit in some form, some additional voluntary disclosure is appropriate due to the nontraditional nature of the defined contribution plan which had an initial unfunded pension benefit obligation due to the monetary credits granted by the City for services rendered before the plan began and which can have additions to the unfunded pension benefit obligation through the periodic adoption of increases in benefit credits and benefits. Statement No. 5 of the Governmental Accounting Standards Board (GASB 5) defines pension benefit obligation as a standardized disclosure measure of the actuarial present value of pension benefits, adjusted for the effects of projected salary increases, estimated to be payable in the future as a result of employee service to date. The measure is intended to help users assess the funding status of public employee pension plans, assess progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among public employee pension plans. The pension benefit obligation shown below is similar in nature to the standardized disclosure measure required by GASB 5 for defined benefit plans except that there is no need to project salary increases since the benefit credits earned for service to date are not dependent upon future salaries. The calculations were made as part of the annual actuarial valuation as of December 31, 1989. Because of the money - purchase nature of the plan, the interest rate assumption, currently 8.5% per year, does not have as much impact on the results as it does for a defined benefit plan. Market value of assets is not determined for each City's plan, but the market value of assets for MRS as a whole was 108.7% book value as of December 31, 1989. 50 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 8 - Employee Retirement Plan - continued Pension Benefit Obligation - Annuitants currently receiving benefits Terminated employees Current employees - Accumulated employee contributions including allocated invested earnings Employer- financed vested Employer- financed nonvested Total Net assets available for benefits, at book value Unfunded pension benefit obligation $ 377 215,874 1,208,618 456,933 644,660 $2,526,462 $2,247,624 $ 278,838 The book value of assets is amortized cost for bonds and original cost for short -term securities and stocks. The actuarial assumptions used to compute the actuarially determined City contribution rate are the same as those used to compute the pension benefit obligation. The numbers above reflect changes in actuarial assumptions since the previous actuarial valuation, which had the effect of increasing the pension benefit obligation by $90,950. The following represents historical trend information for the employee retirement plan: 1990 1989 1988 Net assets available for benefits, at book value $2,247,624 $1,792,570 $1,354,234 Pension benefit obligation $2,526,462 $1,975,273 $1,591,930 Net assets available for benefits as a percentage of the pension benefit obligation 89.0 % 90.8 % 85.1 % Unfunded pension benefit obligation $ 278,838 $ 182,703 $ 237,696 Annual covered payroll $4,681,340 $4,216,462 $4,588,013 Unfunded pension benefit obligation as a percentage of annual covered payroll 6.0 % 4.3 % 5.2 % Employer contributions $ 179,397 $ 148,090 $ 148,328 Employer contributions as a percentage of annual covered payroll 3.8 % 3.5 % 3.2 % Applicable 10 -year historical trend information reflecting progress made in accumulating 'sufficient assets to pay benefits when due is reported in the City's 51 comprehensive annual financial report. CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 9 - Deferred Compensation Plan The City offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all City employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, retirement, death or unforeseeable emergencies. The plan is administered by the Public Employees Benefit Services Corpora- tion, an unrelated third party. Under the terms of an Internal Revenue Code Section 457 deferred compensation plan, all deferred compensation and income attributable to the investment of the deferred compensation amounts held by the third party, until paid or made available to the employees or beneficiaries, are the property of the City subject only to the claims of the City's general creditors. In addition, the participants in the plan have rights equal to those of the general creditors of the City, and each participant's rights are equal to his or her share of the fair market value of the plan assets. The City believes it is unlikely that plan assets will be needed to satisfy claims of general creditors that might arise. As part of its fiduciary role, the City has an obligation of due care in selecting the third party administrator. Management believes the City has acted in a prudent manner and is not liable for losses that may arise from the administration of the plan. Note 10 - Cash and Temporary Investments At September 30, 1990, the carrying amount of the City's deposits including temporary investments, was $27,038,283 and the bank balance was $27,323,368. The bank balance can be classified in Category 1 and was entirely insured or collateralized with securities held by the City's agent in the City's name. The City also had $50,656 in assets in the Deferred Compensation Plan Agency Fund administered by the Public Employee Benefit Services Corporation. The Plan assets had a.carrying amount and market value of $50,656 at September 30, 1990. The City's temporary investments at September 30, 1990, were as follows: Texas Local Government Investment Pool Carrying Market Amount Value $19 918 $19 918 429 State law authorizes the City to invest in obligations of the United States government and its agencies and certificates of deposit of any state or federally chartered bank. 52 53 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 11 - Lease - Purchases Payable In addition to general obligation bonds and certificates of obligation, the General Long -Term Debt Account Group includes the City's obligations under capital leases which are not due in the current period. Following is a summarization of capital lease transactions for the year ended September 30, 1990: Balance, September 30, 1989 Increase (decrease) in long -term portion Balance, September 30, 1990 Lease obligations in the General Long -Term Debt Account Group are funded with general revenue sources. • The annual requirements to amortize the lease - purchases to maturity in the General Long -Term Debt Account Group are as follows: Year Ended September 30, Principal Interest Total 1991 $ 82,174 $ 8,291 $ 90,465 1992 61.684 2.244 63.928 $143.858 $10.595 $154,933 In the Enterprise Fund, the City has the following obligations under capital leases for the year ended September 30, 1990: Balance, September 30, 1989 Increase (decrease) in current portion Increase (decrease) in long - term portion Balance, September 30, 1990 $244,601 100. 743 $141858 $20,960 (14,021) 39 $ 6 97R CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 11 - Lease - Purchases Payable - continued The annual requirements to amortize the lease - purchases to maturity in the Enterprise Fund are as follows: Year Ended September 30, 1991 1992 Note 12 - Accrued Compensated Absences Changes to accrued compensated absences within the General Long -Term Debt Account Group for the year ending September 30, 1990 were as follows: Balance, September 30, 1989 $248,482 Decrease in accrual 10,749 Balance, September 30, 1990 $237 Note 13 - Joint Ventures Williamson County Regional Raw Water Line The City is a party in an agreement that authorizes the Brazos River Authority ( "BRA ") to design, construct and operate a regional water line. Participants and their respective percentage shares are as follows: City of Georgetown City of Round Rock Jonah Water Supply Corporation Principal Interest Total $ 3,355 $ 406 $ 3,761 3.623 139 3.762 $ 6 978 $ 545 $ 7 523 22.794% 72.023 5.183 100 000% Under terms of the agreement, the BRA was appointed as project manager and is responsible for the operation of the project. The BRA, which is governed by a Board of 21 directors appointed by the Governor of the State of Texas, is solely responsible for budgeting and financing arrangements for the project. 54 55 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 13 - Joint Ventures - continued Williamson County Regional Raw Water Line - continued The City, in accordance with criteria in GASB Statement No. 1 Authoritative Status of NCGA Pronouncements and AICPA Audit Guide, reports its investment in the project using the equity method of accounting. The following is a summary of financial information taken from the project's audited financial statements at August 31, 1990: Jonah City of City of Water Supply Round Rock Georgetown Corporation Total Assets $2,018,805 $638,916 $145,279 ' $2,803,000 Liabilities 2,094,429 662,850 150,721 2,908,000 Equity (deficit) (75,624) (23,934) (5,442) (105,000) Revenues - Expenses 20,887 6,611 1,502 29,000 Net expenses 20,887 6,611 1,502 29,000 On July 21, 1986, the Brazos River Authority sold $1,953,111 of variable rate demand bonds secured by participants' contracts to finance the design stage of the project. Under the agreement, the City is obligated for its share of 72.023%. Following is a schedule of the project's debt service requirements to maturity at August 31, 1990: Fiscal Year Ended August 31. Principal Interest Total 1990 $ - $112,309 $ 112,309 1991 1,953,111 84.231 2.037.342 $1.953 111 $196 540 $2 149,651 Regional Sewer Project The City entered into a Wastewater Disposal Contract with Brushy Creek Water Control and Improvement District No. 1 of Williamson and Milam Counties ( "District "), the City of Austin, Williamson County Municipal Utility District No. 2 and Williamson County Municipal Utility District No. 3. The agreement provides for the District, as project manager, to construct a pipeline for collection of wastewater and a treatment plant for the treatment of such wastewater. According CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 13 - Joint Ventures - continued Regional Sewer Project - continued to the agreement, the participants are obligated to pay all costs incurred by the District for all construction, operation and maintenance of the project. Each participant's share in the project is determined by the respective participant's reserve capacity in the project as a ratio to the total capacity of the project. Final cost allocations will be made upon project completion. At this time, each participant's share of assets and liabilities is not determinable. Under the terms of the Wastewater Disposal Contract, the participants make contributions, as necessary, to fund the project. Accordingly, there was no joint venture debt at September 30, 1990. In August, 1987, Williamson County Municipal Utility District No. 2 notified the other participants of its intention to withdraw from participation in the project. In 1988, Williamson County Municipal Utility District No. 3 notified the remaining participants of its intention to withdraw also. The City of Austin and the City of Round Rock have decided to continue with the project. In January, 1989, the City sold line facilities to the District which were constructed, owned and operated by the City for approximately $3,300,000. The District, which is governed by a five member board elected by the citizens of Williamson and Milam Counties, is solely responsible for management of the project. Accordingly, the District controls budgeting and financing for the project. The following is a summary of funding and expenditures taken from the project's audited financial statements at September 30, 1990: Williamson Williamson County County M.U.D. M.U.D. No. 2 No. 3 Funded $ - $ - $6,923,898 $1,196,574 $8,120,472 Interest earnings 121,570 18,645 140,215 Total sources Expenditures for project Refunds Total uses $• City of City of Austin Round Rock Totals $7,045 468 $1 915 219 $8,260687 - $6,866,413 $1,128,821 $7,995,234 $6,866 411 $1 128 $7 995 914 56 57 CITY OF ROUND ROCK, TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 14 - SeQment Information Enterprise Funds The City maintains two enterprise funds which are intended to be self - supporting through user fees charged for services to the public. Financial segment information as of and for the year ended September 30, 1990, is as follows: Water and Golf Sewer Course $ $ Total Operating revenues 6,774,351 - 6,774,351 Depreciation expense 1,465,696 1,465,696 Operating income 1,590,976 1,590,976 Interest and other income 1,255,150 322,860 1,578,010 Interest expense 1,249,980 322,860 1,572,840 Net income (loss) (435,956) - (435,956) Current capital contributions 1,014,512 1,700,000 2,714,512 Fixed asset additions 1,620,811 5,831,959 7,452,770 Net working capital 6,605,561 2,138 6,607,699 Total assets 58,011,943 8,745,060 66,757,003 Revenue bonds payable 15,110,000 - 15,110,000 Trust certificates payable from golf course operations - 6,335,600 6,335,600 Total equity 39,813,751 1,700,000 41,513,751 Included in golf course fixed asset additions is $225,413 of capitalized construction period interest. Note 15 - Municipal Golf Course By December 31, 1989, the City had entered into a series of agreements identified below as Land Use Agreement, Lease Purchase Agreement, Ground Lease, Management Agreement and Trust Agreement to construct and operate a public golf course. The following describes the funding source for construction costs and significant elements of those agreements. City of Round Rock Golf Course Trust Certificates, Series 1989 - $6,740.000 The Trust Certificates were sold to provide funds for the acquisition of real property, for the construction of a public golf course and for a reserve and capitalized interest fund. The Certificates are to be repaid solely from lease payments generated from the operations of the golf course facility. Payment terms of the Certificates, which were sold at a discount of $404,400, are based on the following maturity schedule: CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30, 1990 Note 15 - Municipal Golf Course - continued Year Ended Principal December 31, Serial Term Interest 1990 $ $ $ 657,927 1991 - 657,927 1992 657,927 1993 657,927 1994 - 657,927 1995 - 657,927 1996 140,000 657,927 1997 155,000 - 646,027 1998 165,000 632,466 1999 180,000 _ 617,616 2000 200,000 601,236 2001 215,000 582,836 2002 235,000 - 562,840 2003 260,000 540,750 2004 280,000 - 516,050 2005 310,000 489,450 2006 340,000 460,000 2007 375,000 426,000 2008 410,000 388,500 2009 450,000 347,500 2010 495,000 302,500 2011 545,000 253,000 2012 600,000 198,500 2013 - 660,000 138,500 2014 - 725.000 72.500 Construction of Golf Course $7.140,000 $4,600,000 $19,381,760 Excess construction funds, $1.7 million for capitalized interest and a fully funded reserve fund from the sale of the Certificates and lease payments from golf course operations will be held to meet annual payments by the Trustee under terms of a Trust Agreement. The City obtained title on December 28, 1989, to a portion of the golf course site pursuant to the Land Use Agreement dated September 28, 1989, by and between the City and Franklin Capital Corporation which provides among other things that the property must be used as a public golf course. The City has acquired the remaining portion of the property for the golf course project. In the event annual project revenues are insufficient to pay principal of and interest on the Certificates, the project cannot be put to use as anything other than a golf course by the Trustee. Failure to comply with certain of the provisions of the Land Use Agreement may result in the City's loss of ownership of the project. 58 59 Note 15 - Municipal Golf Course - continued Funds from the sale of the Certificates were deposited with a Trustee who advanced funds to the City for construction of the golf course facilities. Any amounts remaining from advanced funds and interest thereon after construction is completed are to be transferred to the Lease Payment Fund by the Trustee. Total cost of construction, which was near completion at September 30, 1990, is expected to be approximately $3.9 million. Operations Through a Ground Lease Agreement, the City leased the golf course property to a City controlled non - profit public purpose corporation. The corporation and the City entered into a Lease /Purchase Agreement whereby the City leases the completed golf course from the corporation and makes periodic lease payments to the corporation. The corporation uses the lease payments to repay the holders of the Trust Certificates. The obligation of the City to pay lease payments does not constitute an obligation of the City for which the City is obligated to levy or pledge any form of taxation or for which the City has levied or pledged any form of taxation. Neither the Certificates nor the obligation of the City to pay lease payments under the Lease /Purchase Agreement constitutes a debt of the City or a pledge of the faith and credit of the City. The City executed the Management Agreement with CCA Silband /GolfCorp/Round Rock, Inc. (Operator) for a term of five years commencing on the date the golf course is opened, with a City option to terminate after three years. Under conditions set forth in the Agreement, the Operator is to make monthly payments, subject to certain stated limits, equal to the debt service requirements of the Trust Certificates. In addition, the Operator has issued to the City an irrevocable letter of credit which can be used to meet the debt service payments due during the following two year period. The letter of credit is to be replaced annually with a similar letter of credit. Note 16 - Litigation CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30 1990 A judgement was entered for the City in late 1987 for approximately $2,000,000 against an area developer for recovery of economic losses sustained as a result of defective design or construction of certain sewer lines, water lines, streets and drainage facilities. The City is currently pursuing this claim against the defendant's insurers. The City is contingently liable for various lawsuits in the ordinary course of operations. Settlement of such contingencies, in the opinion of management, would not materially affect financial position of the City at September 30, 1990. CITY OF ROUND ROCK. TEXAS NOTES TO COMBINED FINANCIAL STATEMENTS - CONTINUED SEPTEMBER 30. 1990 Note 17 - Commitments and Contingencies The City has a contract with the Round Rock Independent School District to collect City taxes and deposit monies to the City's accounts. For this service, the School District was paid a contract amount of $40,310. Due to requirements of the Tax Reform Act of 1986, the City annually contracts for the computations of arbitrage rebate requirements for the City's various bond issues. At September 30, 1990, the potential rebate requirements of approximately $133,000 have been accrued in the accompanying financial statements. 60 61 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 GENERAL FUND The General Fund accounts for financial resources not required to be accounted for in another fund and used for general operations of the City. 62 63 CITY OF ROUND ROCK, TEXAS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL YEAR ENDED SEPTEMBER 30, 1990 Revenues - Taxes - General property tax $1,983,724 $2,007,829 $(24,105) Penalty and interest 41,133 42,694 (1,561) City sales tax 2,815,984 2,815,980 4 Franchise tax 674,859 674,718 141 Total taxes 5,515,700 5,541,221 (25,521) Licenses, permits and fees - Building permits 38,050 38,006 44 Other permits 30,056 31,820 (1,764) Fees 37,870 37,805 65 Total licenses, permits and fees 105,976 107,631 (1.655) Charges for services - Trash collection fees 163,675 163,629 46 Swimming pool fees 21,606 10,000 11,606 Recreation program fees 166,426 181,547 (15,121) Filing and reproduction fees 5,524 5,390 134 Other 47,625 36 792 10,833 Total charges for services 404,856 Fines and forfeitures Interest and other - Interest income Other Variance - Favorable Actual Budget (Unfavorable) 445,780 464,332 (18,552) 248,425 132.981 Total interest and other 381,406 397.358 _ 7,498 263,017 87,365 (14,592) 45 350,382 31,024 Total revenues 6,853,718 6,860,924 (7,206) (continued) 64 65 Public safety Police - Personal services Contractual services Supplies and materials Other services and charges Capital outlay Total police Fire - Personal services Contractual services Supplies and materials Other services and charges Capital outlay Total fire Total public safety CITY OF ROUND ROCK. TEXAS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CONTINUED YEAR ENDED SEPTEMBER 30, 1990 Actual Total general government 2,168.286 Variance - Favorable Budget (Unfavorable) Expenditures - Current - General government Executive - Personal services $ 849,102 $ 845,867 $ (3,235) Contractual services 389,134 397,501 8,367 Supplies and materials 50,501 52,385 1,884 Other services and charges 442,866 451,589 • 8,723 Capital outlay 22.345 17.313 (5.032) Total executive 1.753,948 1.764.655 10,707 Judicial - Personal services ' 250,292 252,711 2,419 Contractual services 593 600 7 Supplies and materials 2,924 2,948 24 Other services and charges 103,351 101,470 (1,881) Capital outlay 57.178 57.180 2 Total judicial 414,338 414.909 571 2.179.564 11,278 1,375,446 1,372,864 (2,582) 48,820 46,663 (2,157) 125,712 121,430 (4,282) 32,167 43,746 11,579 134.932 132.545 (2.387) 1. 717.077 1.717.248 171 895,072 895,418 346 29,343 29,000 (343) 72,141 72,600 459 47,757 47,660 (97) 26.508 26.350 (158) 1.070,821 1.071,028 207 2.787.898 2,788.276 378 (continued) CITY OF ROUND ROCK, TEXAS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CONTINUED YEAR ENDED SEPTEMBER 30. 1990 Variance - Favorable Actual Budget (Unfavorable) Expenditures - (cont'd) Public works Administration - Personal services $ 396,605 $ 396,662 $ 57 Contractual services 16,998 17,005 7 Supplies and materials 25,832 25,930 98 Other services and charges 18,823 18,900 77 Capital outlay 2.483 2.500 17 Total administration 460 741 460.997 256 Streets - Personal services 411,628 412,055 427 Contractual services 175,484 175,675 191 Supplies and materials 157,199 157,231 32 Other services and charges 236 300 64 Capital outlay 32,129 32,129 - Total streets 776.676 777,390 714 Maintenance shop - Personal services 176,927 176,973 46 Contractual services 3,138 3,600 462 Supplies and materials 19,789 18,970 (819) Other services and charges 545 1.000 455 Total maintenance shop 200,399 200,543 144 Total public works 1 437 816 1,438,930 1.114 (continued) 66 67 CITY OF ROUND ROCK, TEXAS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CONTINUED YEAR ENDED SEPTEMBER 30, 1990 Total expenditures Fund balance, September 30, 1990 S2 948 375 Variance - Favorable Actual Budget (Unfavorable) Expenditures - (cont'd) Culture and recreation Library - Personal services $ 211,496 $ 212,618 $ 1,122 Contractual services 44,850 46,534 1,684 Supplies and materials 13,487 14,300 813 Other services and charges 6,122 6,350 228 Capital outlay 34,197 30,500 ' (3,697) Total library 310,152 310,302 150 Parks and recreation - Personal services 546,247 546,352 105 Contractual services 75,582 86,022 10,440 Supplies and materials 127,687 125,860 (1,827) Other services and charges 19,593 18,360 (1,233) Capital outlay 17,012 10,425 (6,587) Total parks and recreation 786.121 787,019 898 Total culture and recreation 1,096,273 1,097,321 1,048 7.490,273 7,504,091 Excess (deficiency) of revenues over expenditures (636,555) (643,167) Other financing sources - Lease purchase proceeds - Operating transfers in 665,765 665,750 Total other financing sources 665,765 665,750 13.818 6 15 Excess of revenues and other sources over ex- penditures 29,210 S 22.583 $ 6.677 Fund balance, October 1, 1989 2,919,165 1 1 1 1 1 1 1 1 1 1 1 1 1 _ 1 15 1 1 1 1 1 SPECIAL REVENUE FUNDS Special Revenue Funds account for specific resources, other than special assessments or major capital projects, that are restricted to expenditures for specified purposes. The seven Special Revenue Funds for the City are as follows: Federal Revenue Sharing Fund - To account for the funding of projects utilizing revenue sharing entitlements. Such entitlement were issued by the Office of Revenue Sharing and may be utilized at the discretion of the City... This fund accounts for the residual amounts provided under revenue sharing entitlement as this funding source has ceased. Community Development Block Grant Fund - To account for operations of projects involving economic and community development. Library Literacy Program Grant Fund - To account for funds designated for conducting an adult literacy program. Texas Parks and Wildlife Grant Fund - To account for a grant to the City from the Texas Department of Parks and Wildlife. Proceeds from this grant are restricted to improvements to the Old Settlers Park at Palm Valley. Hotel - Hotel Fund - To account for the levy and use of the hotel - motel bed tax. Proceeds from this tax are to be used toward tourism, community events, cultural enhance- ments and promotion of the City. Brown Foundation Grant Fund - To account for a grant from the Brown Foundation and restricted to the Child Abuse Prevention program. Police Fund - To account for amounts received through drug enforcement actions. 68 69 ASSETS Cash Temporary investments Receivables - Intergovernmental Interest Accounts Loans Total assets LIABILITIES AND FUND BALANCES Liabilities - Accounts payable Interfund payables Total liabilities Total liabilities and fund balances CITY OF ROUND ROCK, TEXAS SPECIAL REVENUE FUNDS COMBINING BALANCE SHEET SEPTEMBER 30. 1990 Federal Community Library Revenue Development Literacy Sharing Block Program Fund Grant Fund Grant Fund $ $ $ - 46,610 58.033 $104,643 $ 2,226 2.226 $104 $265 2 Fund balances - Reserved for non - current loans receivable 49,518 - Unreserved 52.899 267 Total fund balances 102.417 267 Texas Parks Hotel -Motel Brown and Wildlife Occupancy Foundation Grant Fund Tax Fund Grant Fund Police Fund Total $ 6,519 285,895 250,923 30 $543,367 $ $ 8,303 447.528 1.920 447.528 10,223 95.839 $943,367 $22,071 $ 3,440 $250 $ 32,545 42,580 6,590 - 381,675 97 65 16 250,923 145 65 58.033 $64.813 $10,046 $723,386 $ 3,000 3.000 $ 13,529 449.448 462.977 49,518 54.590 7.046 250 210.891 95.839 54.590 7.046 250 260.409 $64,813 $10.046 Q $723 386 70 71 Revenues - Intergovernmental Hotel occupancy tax Interest and other CITY OF ROUND ROCK. TEXAS SPECIAL REVENUE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES YEAR ENDED SEPTEMBER 30, 1990 Total revenues Expenditures - Current - General government Other services and charges Federal Community Library Revenue Development Literacy Sharing Block Program Fund Grant Fund Grant Fund $ - $ $ - 5.022 4.149 20 5.022 4.149 20 20.078 Total general government 20.078 Culture and recreation - Other services and charges Total culture and recreation Total expenditures 20.078 36. 251 36.251 36,251 Excess (deficiency) of re- venues over expenditures (15,056) (32,102) 20 Other financing (uses) - Operating transfers out (61,765) Excess (deficiency) of re- venues over expenditures and other uses (76,821) (32,102) 20 Fund balances, October 1, 1989 76.821 134.519 247 Fund balances, September 30, 1990 $ $102,417 Texas Parks Hotel -Motel Brown and Wildlife Occupancy Foundation Grant Fund Tax Fund Grant Fund Police Fund Total $ 323,679 18.089 $341,768 $ - $ 100,349 22.531 1.054 $122.880 $ 1.054 $ - $323,679 100,349 4.250 55.115 $4,250 $479.143 20.078 20.078 111 644 5.742 - 153.637 111 644 5.742 153.637 111.644 5.742 - 173.715 341.768 11 236 (4.688) 4.250 305.428 (250 923) (4.000) (316.688) 90,845 11,236 (4,688) 250 (11,260) 4.994 43.354 11.734 - 271.669 $ 95,839 $ 54,590 6 7 046 $ 950 $260 409 72 73 Other financing (uses) - Operating transfers out CITY OF ROUND ROCK, TEXAS SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANCES IN FUND BALANCE - BUDGET AND ACTUAL FEDERAL REVENUE SHARING FUND YEAR ENDED SEPTEMBER 30, 1990 Fund balance, September 30, 1990 S Variance - Favorable Actual Budget (Unfavorable) Revenues - Interest and other $ 5,022 $ 5,022 Total revenues 5 022 5,022 Expenditures - Current - General government - Other services and charges 20.078 20.077 (1) Total expenditures 20.078 20.077 _ 1) Excess (deficiency) of revenues over expenditures (15.056) (15.055) (1) (61.765) (59.000) (2,765) Excess (deficiency) of revenues over expendi- tures and other uses (76,821) $(74,055) $(9,766) Fund balance, October 1, 1989 76 821 CITY OF ROUND ROCK, TEXAS SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL TEXAS PARKS AND WILDLIFE GRANT FUND YEAR ENDED SEPTEMBER 30, 1990 Revenues - Intergovernmental $323,679 $323,679 $ Interest 18.089 18.089 Total revenues 341,768 341 768 - Other financing (uses) - Operating transfers out (250,923) (250,923) Excess (deficiency) of revenues over other uses 90,845 $ 90,845 Fund balance, October 1, 1989 4.994 Fund balance, September 30, 1990 S 95 819 Variance - Favorable ' Actual Budget (Unfavorable) 76 77 Revenues - Hotel occupancy tax Interest and other Expenditures - Current - Culture and recreation - Other services and charges Fund balance, October 1, 1989 CITY OF ROUND ROCK. TEXAS SPECIAL REVENUE FUND STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL HOTEL -MOTEL OCCUPANCY TAX FUND YEAR ENDED SEPTEMBER 30, 1990 Total revenues Total culture and recreation Total expenditures Excess (deficiency) of revenues over expendi- tures Fund balance, September 30, 1990 $ 54590 Variance - Favorable Actual Budget (Unfavorable) $100,349 $ 83,500 $16,849 22.531 11.000 11.531 122.880 94.500 28.380 111.644 121.629 9,985 111 644 121.629 9.985 111.644 121 629 9.985 11,236 5(27 129) $38,365 43,354 CITY OF ROUND ROCK, TEXAS SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL BROWN FOUNDATION GRANT FUND YEAR ENDED SEPTEMBER 30, 1990 Variance - Favorable Actual Budget (Unfavorable) Revenues - Interest and other $ 1,054 $ 1,038 $ 16 Total revenues 1.054 1.038 16 Expenditures - Current - Culture and recreation - Other services and charges 5.742 10.359 4 617 Total expenditures 5.742 10.359 4.617 Excess of revenues over expenditures (4,688) $ (9321) $ 4,633 Fund balance, October 1, 1989 11 734 Fund balance, September 30, 1990 S 7 046 78 79 CITY OF ROUND ROCK, TEXAS SPECIAL REVENUE FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL POLICE FUND YEAR ENDED SEPTEMBER 30. 1990 Revenues - Seized funds $ 4,250 Total revenues Other financing (uses) - Operating transfers out Excess (deficiency) of revenues over other , uses 250 $ 250 Fund balance, October 1, 1989 Fund balance, September 30, 1990 Variance - Favorable Actual Budget (Unfavorable) 4,250 4.250 (4,000) (4,000) 250 $ 4.250 5 CAPITAL PROJECTS FUNDS Capital Projects Funds are used to account for financial resources to be used for major capital projects (other than those financed by the proprietary fund). The capital projects are funded primarily by general obligation bonds. There are ten Capital Projects Funds that account for the activities related to the following capital projects: Parkland Acquisition Fund (1987 Certificates of Obligation) - To account for the acquisition of land for the purpose of park development. Street Construction Fund (1988 Combination Tax and Revenue Certificates of Obligation) - To account for improvements to frontage roads on Interstate 35. Utility System, Series 1985 (1985 Combination Tax andRevenue Certificates of Obligation) - To account for improvements to the City's water and wastewater systems. Streets and Park Improvements Fund (1985 G.O. Bonds) - To account for street, park and fire safety improvements. Streets and Drainage Fund - To account for street and drainage improvements in the Arterial II section of the City. Financing has been provided by general government resources. Park Development Fund - To account for the development and improvements to various neighborhood parks. Financing is provided by general government resources. Streets, Parks and General Development Fund (Series 1985 -A, G.O. Bonds) - To account for general improvements including street and drainage systems, parkland acquisition and development, public safety and the library. Streets, Parks and General Development Fund (Series 1987, G.O. Bonds) - To account for general improvements benefiting the street and bridge system, parks, public safety and the library. City Hall Complex - To acquire city hall complex. 80 Fund balances - Reserved for authorized construction 161.145 81 ASSETS LIABILITIES AND FUND BALANCES Total liabilities and fund balances $169381 CITY OF ROUND ROCK, TEXAS CAPITAL PROJECTS FUNDS COMBINING BALANCE SHEET SEPTEMBER 30. 1990 Utility System Street Parkland Series and Park Acquisition Streets 1985 Improvements Cash $ 3,684 $ 991 $ 3,076 $ 4,648 Temporary investments 96,301 8,619 478,488 165,269 Receivables - Accrued interest 20 5 14 21 Interfund 69.376 - 9.536.. - Total assets $169,381 $9 615 $491 114 $169 938 Liabilities - Accounts payable $ 905 $ - $ 20,072 $ 6,023 Interfund payables - - - Other accrued liabilities 7,331 Total liabilities 8 236 20 072 _ 6.023 9.615 471.042 163.915 $9.615 $491 114 $169,938. I 1 11 11 1 1 Streets, Parks and 1 } Streets General Development City and Park Series Series Hall Drainage Development 1985 1987 Complex Total 1,] $ 11,474 $ 3,309 $ (14,981) $1,614,254 $ 9,140 $1,635,595 1 127,038 24,334 1,273,565 13,174 2,186,788 52 14 - 8,045 8,171 1 1 - - 368.616 - 447,528 9138,564 $ 27,657 $1 627. 200 $1.622,299 $22,314 $4,278,082 11 1] 1 $ _ $ $ 69,748 $ 105,187 $ $ 201,935 42 88,878 7 96.258 1] 69,790 194,065 7 298,193 1I 138.564 27.657 1.557.410 1.428.234 22.307 3.979.889 Ili $138 564 $27,657 $1,627,200 $16?? 299 $22,314 $4, 278,082 82 CITY OF ROUND ROCK. TEXAS CAPITAL PROJECTS FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES YEAR ENDED SEPTEMBER 30, 1990 Utility System Street Parkland Series and Park Acquisition Streets 1985 Improvements Revenues - Interest and other $ 4,863 $ 755 $ 39,313 $ 13,681 Expenditures - Capital projects 3.802 113.863 16.243 83 Excess (deficiency) of revenues over expenditures 1 061 755 (74,550) (2,562) Other financing sources (uses) - Bond issue proceeds - - Operating transfers in 69,143 - 11,000 Operating transfers out - Total other financing sources (uses) 69.143 11,000 Excess (deficiency) of revenues and other sources over expendi- tures and other uses 70,204 755 (63,550) (2,562) Fund balances October 1, 1989 90 941 8.860 534,592 166,477 Fund balances, September 30, 1990 $161 $9 $471,047 $16'3 I i 11 1) 11 I 1 Streets, Parks " and Streets General Development City I l and Park Series Series Hall R Drainage Development 1985 1987 Complex Total II] $ 10.794 $12,480 $ 123.007 $ 90,748 $ 10.038 $ 305,679 ' 774.000 576,070 1,582.731 3,066,709 1 10.794 12.480 (650,993) (485,322) (1.572.693) (2,761,030) ' 1,595,000 1,595,000 181,780 261,923 181,780 1,595,000 1, 856,923 1 I] 1] 10,794 12,480 (469,213) (485,322) 22,307 (904,107) 127.770 15.177 2.026,623 1,913,556 4,883.996 $138,564 $27,657 81 557 81,428.234 $ 22,307 53.979.889 1] 1j 1j 84 Total project authorization CITY OF ROUND ROCK, TEXAS PROJECT - LENGTH SCHEDULE OF CONSTRUCTION PROJECTS - ALL CAPITAL PROJECTS FUNDS BEGINNING OF PROJECTS TO SEPTEMBER 30, 1990 Revenues and other financing sources - Intergovernmental Claims and judgments Interest and other Proceeds of general obligation bonds Net proceeds from sale of lease rights Operating transfers in Other transfers in Expenditures and other uses - Capital projects Operating transfers out 85 Utility System Parkland Series Acquisition Streets 1985 $2 614350 91 853 996 $8 719 $ - $ 434,469 - 73,579 '4,126 1,940,000 1,850,000 69,143 233 $2 517.424 $1 854 1,020,116 7,580,000 394,504 $8 994,620 $ 428,441 $1,842,511 $8,396,836 1,927.837 2,001 126,742 $7 356 278 $1 844 512 $8 3 578 Streets, Parks and Street General Development City and Park Park Series Series Hall Improvements Development 1985 1987 Complex $899 $426,177 $18.435,961 $1,765_227 $1 $ - $ 80,366 $ $ $ 160,292 291,747 2,175,717 651,373 . 10,038 745,000 - 12,150,000 3,730,000 1,595,000 81,620 3,374,512 502,297 $905,292 S453 733 91R 907.576 64 381 373 $1 605 038 $308,121 $426,077 $16,645,116 $2,835,657 $1,582,731 433.257 - - 117.482 $741,378 $426 077 516 645 $2 139 $1 587 731 86 87 Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the City Council is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the City Council has decided that periodic determination of net income is appropriate for accountability purposes. Water and Sewer Fund - This fund is used to account for the activities of the water and sewer utilities. the City's public golf course. ENTERPRISE FUNDS Golf Course Fund - This fund is used to account for the operations of 88 89 - ASSETS - CITY OF ROUND ROCK. TEXAS ENTERPRISE FUND COMBINING BALANCE SHEET YEAR ENDED SEPTEMBER 30, 1990 Water and Sewer Golf Fund Course Total Current assets: Cash and temporary investments - Cash $ 284,546 $ 2,138 $ 286,684 Temporary investments 5,598,351 - 5,598,351 Receivables (net of allowances for uncollectibles) Accounts. -, 984,583 984,583 Accrued interest 10,262 - 10,262 Inventories 31,124 31,124 Other current assets 2.953 2,953 Total current assets 6,911,819 2 138 6,913.957 Restricted assets: Cash 1,761,243 1,761,243 Temporary investments 7,744,302 - 7,744,302 Funds held by trustee - 2,852,518 2,852,518 Accrued interest - 58.445 58,445 Total restricted assets 9.505,545 2,910.963 12.416,508 Fixed assets, (net of accumulated depreciation of $7,566,451) 38,747,615 5,831,959 44,579,574 Investment in joint ventures 2,846,964 2,846,964 Total assets $5R 011 $8,745 060 $66 757,003 LIABILITIES AND FUND EQUITY Current liabilities: Accounts payable Accrued payroll Interfund payables Other accrued liabilities Current portion leases payable Total current liabilities FUND EQUITY CITY OF ROUND ROCK, TEXAS ENTERPRISE FUND COMBINING BALANCE SHEET YEAR ENDED SEPTEMBER 30, 1990 Water and Sewer Golf Fund Course $ 113,674 $ 46,663 84,960 57,606 3,355 306,258 Total $ 113,674 46,663 84,960 57,606 3.355 306,258 Current liabilities payable from restricted assets: Accounts 134,945 490,151 625,096 Accrued interest 199,935 219,309 419,244 Customer deposits 359,703 - 359,703 Revenue bonds 670.000 - 670,000 Total current liabilities payable from restricted assets 1,364,583 709,460 2,074,043 Noncurrent liabilities: Revenue bonds payable 15,110,000 15,110,000 Trust certificates payable from golf course operations - 6,335,600 6,335,600 Leases payable 3,623 - 3,623 Contract payable 1,413,728 - 1.413.728 Total noncurrent liabilities 16,527,351 6.335,600 22,862,951 Total liabilities 18.198.192 7.045,060 25,243.252 Contributed capital - Developers 9,213,669 1,700,000 10,913,669 Other governments 46,360 - 46,360 Municipality 8,888,983 8,888,983 Retained earnings - Reserved for revenue bond retirement 2,660,754 2,660,754 Reserved for construction 6,372,298 6,372,298 Unreserved 12.631.687 12.631.687 Total fund equity 39,813.751 1,700,000 41,513,751 Total liabilities and fund equity $58,011 $8,745,060 $66,757003 90 91 CITY OF ROUND ROCK, TEXAS ENTERPRISE FUND COMBINING STATEMENT OF REVENUES. EXPENSES AND CHANGES IN RETAINED EARNINGS YEAR ENDED SEPTEMBER 30. 1990 Water and Sewer Golf Fund Course Total Operating revenues - Charges for services $ 6.774.351 $ $ 6.774,351 Total operating revenues 6.774.351 $ 6.774,351 Operating expenses - Personal services 1,309,666 1,309,666 Contractual services 1,233,925 - 1,233,925 Supplies 221,800 221,800 Materials 213,471 213,471 Heat, light and power 686,763 686,763 Bad debts 52,054 52,054 Depreciation 1.465.696 1,465.696 Total operating expenses 5.183.375 - 5,183.375 Operating income 1.590.976 1 590,976 Non - operating revenues (expenses) - Interest and other 1,255,150 322,860 1,578,010 Interest and fiscal charges (1,249,980) (322,860) (1,572,840) Loss on investment in joint ventures (13,689) - (13,689) Capital recovery fees 297.631 297.631 Total non - operating revenues (expenses) 289.112 289,112 Income before operating transfers 1.880,088 1,880,088 Operating transfers - Operating transfers (out) (2.316,044) (2.316,044) Total operating transfers (2.316.044) (2.316,044) Net income (loss) (435,956) (435,956) Retained earnings /fund balance, 10 - 1 - 89 22.100.695 22,100,695 Retained earnings /fund balance, 9 -30 -90 $71,664,739 $ $21.664.739 CITY OF ROUND ROCK, TEXAS ENTERPRISE FUND COMBINING STATEMENT OF CHANGES IN FINANCIAL POSITION YEAR ENDED SEPTEMBER 30, 1990 Water and Sewer Golf Fund Course Total Sources of working capital - Operations - Net loss $ (435,956) $ - $ (435,956) Add (less) items not requiring working capital - Loss on investment in joint ventures 13,689 13,689 Depreciation 1,465.696 1,465,696 Working capital provided by operations 1,043,429 1,043,429 Additions to contributions 1,014,512 .,1,700,000 2,714,512 Decrease in restricted assets 76,427 - 76,427 Increase in payable from restricted assets 95,863 709,460 805,323 Proceeds from golf course trust certificates - 6.335.600 6.335.600 Total sources of working capital 2,230,231 8,745,060 10.975,291 Uses of working capital - Additions to fixed assets 1,620,811 5,831,959 7,452,770 Decrease in long -term revenue bonds payable 670,000 - 670,000 Decrease in leases payable 3,315 - 3,315 Increase in restricted assets 2,910,963 2,910,963 Contributions to joint ventures 290.565 290,565 Total uses of working capital 2,584.691 8,742.922 11.327,613 Net increase (decrease) in working capital $ (354460) $ ?.138 $ (359,39 ?) Elements of net increase (decrease) in working capital - Cash Temporary investments Accounts receivable Interfund receivables Accrued interest Other current assets Accounts payable Accrued payroll - Current portion of leases payable Interfund payables Other accrued liabilities $ (127,383) $ 2,138 $ (125,245) (347,692) - (347,692) 45,652 - 45,652 (136) (136) (20,899) (20,899) (15,847) (15,847) (2,672) (2,672) 847 847 10,666 10,666 146,531 146,531 (43.527) (43 527) Net increase (decrease) in working capital $ (354 460) $ 9,138 $ (352,322) 92 93 1 Compensation Funds. FIDUCIARY FUND TYPES TRUST AND AGENCY FUNDS Fiduciary Funds account for assets held by the City in. a trustee capacity or as an agency for individuals, private organizations, other governmental units and /or other funds. Trust and Agency Funds include nonexpendable trust funds, and agency funds. The Nonexpendable Trust Fund is an endowment fund. The Agency Funds include the Library Custodial and Deferred 94 95 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ASSETS Cash $ 4,390 $8,507 $ $ 12,897 Temporary investments 123,691 123,691 Accounts receivable - 30 30 Accrued interest receivable 20 38 58 Property and rights held under deferred compensation plan - - 50,656 50,656 Fixed assets (net of accumu- lated depreciation of $3,150) 19.327 19.327 Total assets $147498 $8 575 $50.656 $206,659 LIABILITIES AND FUND BALANCE Liabilities - Due to participants Total liabilities Fund balance - Reserved for endowments Unreserved Total fund balance Total liabilities and fund balance CITY OF ROUND ROCK, TEXAS FIDUCIARY FUNDS COMBINING BALANCE SHEET SEPTEMBER 30, 1990 Nonexpendable Library Trust Custodial Deferred Fund Fund Compensation Total $ $8.575 $50,656 $ 59,231 100,000 47.428 147.428 $147 478 $8,575 Agency Funds 8,575 50.656 59.231 100,000 47,428 147,428 $50,656 $206 96 97 Library Custodial Fund Assets Liabilities Due to participants Deferred Compensation Fund Assets Property and rights held under deferred compensation plan Liabilities Due to participants CITY OF ROUND ROCK, TEXAS AGENCY FUNDS COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES YEAR ENDED SEPTEMBER 30, 1990 Balances Balances October 1, September 30, 1989 Additions Ddductions 1990 Cash $ 8,169 $ 345 $ 7 $ 8,507 Accounts receivable - 30 - 30 Accrued interest receivable 38 - 38 $ 8 169 $ 413 $ 7 $ 8.169 $ 2,869 $ 2.463 $ 8 $ 2,869 $ 2,463 $ 8575 $ 8.575 $ 8,575 637,148 $16,545 $ 3.037 650,656 $97,148 $16,545 $ 3,037 $50,656 637,148 616.545 $ 3.037 $50.656 $37148 $16 $ 3,037 $50 (continued) 1 CITY OF ROUND ROCK. TEXAS AGENCY FUNDS COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES - CONTINUED YEAR ENDED SEPTEMBER 30, 1990 Combined Totals - All Agency Funds Assets Cash $ 8,169 $ 345 $ 7 $ 8,507 Accounts receivable - 30 30 Accrued interest receivable 38 38 Property and rights held under deferred compensation plan 37.148 16.545 3.037 50.656 $45,317 $16 $ 3,044 $59731 Liabilities Due to participants Balances Balances October 1, September 30, 1989 Additions Deductions 1990 845.317 $19,414 $ 5.500 $59.231 $45 317 $19 414 $ 5 500 359 931 98 99 17 1� 11 11 11 11 11 11 11 1] 11 11 ■i1 11 11 11 GENERAL FIXED ASSET ACCOUNT GROUP This self - balancing account group provides accounting control over general fixed assets which are not accounted for in proprietary fund operations. 100 101 \ I- kV, . ...j 0 :. - V.. ' ............ * di * ,IP -.:■•■••■■•41%.— CITY OF ROUND ROCK, TEXAS SCHEDULE OF GENERAL FIXED ASSETS - BY SOURCES SEPTEMBER 30, 1990 General fixed assets - Land $ 10,327,301 Buildings and improvements 111,202,805 Equipment 4,102,344 Construction in progress 547,806 $126 180 256 Investment in general fixed assets from - Capital Projects Funds - General obligation bonds $ 43,987,873 Federal grants 200,000 State grants 4,228 General Fund revenues 3,737,993 Special Revenue Fund revenues 218,784 Gifts 77,314,469 Special assessments 716.909 $196,180,256 102 103 Function and Activity CITY OF ROUND ROCK, TEXAS SCHEDULE OF GENERAL FIXED ASSETS - BY FUNCTION AND ACTIVITY SEPTEMBER 30, 1990 Staff agencies - Public works 530,157 Finance 134,475 Law 88,787 Planning and zoning 28,258 General government buildings 2,473,424 Total staff agencies 3,255,101 Total general government 3,277,720 Total public safety 3,662,675 City shop 223,565 Streets 103,397,384 Library 1,330,473 Recreation 13,740,633 Total general fixed assets allocated to functions Construction in progress 547,806 Total general fixed assets $126 Total Land General Government Control - Executive $ 22,619 $ 291,221 196,179 487,400 487,400 Public safety - Police protection 1,403,839 149,000 Fire protection 2,233,947 386,089 Inspection 24.889 - 535,089 1,000 9,303,812 125,632,450 $10 301 Buildings Improvements Machinery and Other Than and Improvements Buildings Equipment $ $ 22.619 109,900 129,036 134,475 88,787 28,258 2.116,382 4,419 156,444 2.226,282 4,419 537:000 2.226.282 4.419 559,619 715,253 - 539,586 699,441 500 1,147,917 24,889 1.414.694 500 1.712.392 111,364 18,833 93.368 2 212 - 102.613.554 781,618 675.360 21.630 632.483 372,247 3 741.710 322.864 $4 $106 646 $4.102 344 104 Function and Activity CITY OF ROUND ROCK. TEXAS SCHEDULE OF CHANGES IN GENERAL FIXED ASSETS - BY FUNCTION AND ACTIVITY YEAR ENDED SEPTEMBER 30, 1990 General General Fixed Fixed Assets Assets 10 -1 -89 Additions Deletions 9 -30 -90 General Government - Control - Executive $ 17,176 $ 5,918 $ 475 $ 22,619 Staff agencies - Public works 494,514 46,933 11,290 530,157 Finance 117,427 21,831 4,783 134,475 Law 37,636 57,178 6,027 88,787 Planning and zoning 21,472 9,271 2,485 28,258 General government buildings 760.287 1.730.337 17,200 2,473.424 Total staff agencies 1.431,336 1.865,550 41.785 3,255.101 Total general government 1,448,512 1,871,468 42,260 3,277.720 Public safety - Police protection 1,470,405 134,932 201,498 1,403,839 Fire protection 1,994,778 253,808 14,639 2,233,947 Inspection 19.454 6.035 600 24,889 Total public safety 3.484,637 394.775 216 737 3,662.675 City shop 116,628 109,126 2,189 223,565 Streets 100,854.377 2.567.811 24,804 103,397,384 Library 1.283,007 55.854 8,388 1,330,473 Recreation 13,116,788 631.911 8.066 13.740.633 Construction in progress 2,119,080 2,932.243 4.503,517 547.806 Total general fixed assets $177 473079 $ 8 $4 805 961 $126 180 105 GENERAL LONG —TERM DEBT ACCOUNT GROUP This account group is self- balancing and is used to account for debts of a non - current nature consisting of bonds, certificates of obligation, leases and compensated absences. Long -term debt is offset by amounts to be provided and amounts available . in other funds. 106 107 Amount available in Debt Service Fund Amount to be provided for retirement of long -term debt Amount to be provided for compensated absences Leases payable General obligation debt Bonds payable Certificates of obligation Accrued compensated absences CITY OF ROUND ROCK. TEXAS GENERAL LONG -TERM DEBT ACCOUNT GROUP STATEMENT OF GENERAL LONG -TERM DEBT SEPTEMBER 30. 1990 Amount Available and to be Provided for Payment of General Long -Term Debt General Long -Term Debt Payable $ 1,290,117 41,854,441 237,732 $43 $ 143,858 36,035,000 6,965,700 237.732 $43 382 790 108 109 EMPLOYEE RETIREMENT PLAN TEN -YEAR HISTORICAL TREND INFORMATION 110 CITY OF ROUND ROCK. TEXAS EMPLOYEE RETIREMENT PLAN TEN -YEAR HISTORICAL TREND INFORMATION Net Assets Available Net Assets Pension as a Percentage of Year Ended Available Benefit Pension Benefit September 30 for Benefits Obligation Obligation 1981 $ 122,993 $ 122,993 100 % 1982 $ 183,530 $ 183,530 100 % 1983 $ 260,928 $ 263,389 99.1 % 1984 $ 344,150 $ 385,973 89.2 % 1985 $ 459,682 $ 604,363 76.1 % 1986 $ 655,763 $ 814,054 80.6 % 1987 $ 964,711 $1,176,302 82.0 % 1988 $1,354,234 $1,591,930 85.1 % 1989 $1,792,570 $1,975,273 90.8 % 1990 $2,247,624 $2,526,462 89.0 % 111 1 Unfunded Pension Unfunded Benefit Obligation Employer Contributions Pension Annual as a Percentage as a Percentage Benefit Covered of Annual Employer of Annual Obligation Payroll Covered Payroll Contributions Covered Payroll $ $1,167,620 -- $ 4,670 0.4 % $ $1,358,320 $ 8,422 0.6 % $ 2,461 $1,525,240 0.2 % $ 12,354 0.8 % $ 41,823 $1,738,500 2.4 % $ 17,211 1.0 % $144,681 $2,305,952 6.3 % $ 71,701 3.1 % $158,291 $3,300,390 4.8 % $109,593 3.3 % $211,591 $4,121,107 5.1 % $142,682 3.5 % $237,696 $4,588,013 5.2 % $148,328 3.2 % $I82,703 $4,216,462 4.3 % $148,090 3.5 % $278,838 $4,681,340 5.9 % $179,397 3.8 % 112 113 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 STATISTICAL SECTION (UNAUDITED) 114 115 CITY OF ROUND ROCK, TEXAS GENERAL REVENUES BY SOURCE (1) LAST TEN YEARS (UNAUDITED) Licenses Charges Year Ended and For Fines and September 30, Taxes Permits Services Forfeitures 1981 $ 1,985,949 $ 83,970 $ 339,586 $ 100,655 1982 2,511,646 62,807 408,926 98,088 1983 3,230,054 127,972 411,104 101,656 1984 3,876,536 309,454 237,190 128,011 1985 4,668,803 448,758 403,446' 161,998 1986 6,164,150 398,732 328,389 271,037 1987 7,224,895 239,756 329,967 287,863 1988 7,887,708 115,198 370,999 350,044 1989 8,230,375 95,105 320,884 470,451 1990 8.688,065 105.976 404.856 445,780 854,468181 $1 $1 588 347 $2 (1) - Above data are for General, Special Revenue and Debt Service Funds. (2) - Special assessment collections previously recorded in the Special Assessment Fund Type have been excluded prior to 1988. 1 1 1 1 Hotel Interest Special Occupancy and Assessments (2) Intergovernmental Tax Other 59,371 74,000 5133 $ 391,504 371,258 156,499 132,980 136,454 139,257 34,958 225,026 196,605 323.679 $7 108,270 Total $, $ 87,568 $ 2,989,232 126,634 3,579,359 255,285 4,282,570 310,415 4,994,586 369,930 6,189,389 342,514 7,644,079 726,764 8,844,203 85,061 449,047 9,542,454 101,030 587,472 10,075,922 100.349 617,180 10.685.885 $786 440 $3 877 809 $68 877,679 116 117 4%, A , ............ - 0 - -V- 4 / * 41 ...".....•■■02110"' CITY OF ROUND ROCK, TEXAS GENERAL EXPENDITURES BY FUNCTION LAST TEN YEARS (UNAUDITED) Culture Year Ended General Public Public and Debt 9 -30 Government Safety Works Recreation Service Total 1981 $ 799,187 $ 610,898 $ 711,337 $ 238,977 $ 258,215 $ 2,618,614 1982 856,570 699,449 823,055 325,445 1,451,246 4,155,765 1983 796,709 800,776 1,008,451 369,387 1,414,258 4,389,581 1984 984,351 1,006,557 893,368 426,124 ..1,694,336 5,004,736 1985 1,379,693 1,452,645 1,194,440 684,407 1,738,146 6,449,331 1986 1,757,654 1,923,575 1,411,164 890,729 3,843,723 9,826,845 1987 1,884,237 2,129,956 1,249,228 897,407 4,239,357 10,400,185 1988 2,163,370 2,256,009 1,240,441 1,084,066 4,774,855 11,518,741 1989 2,181,953 2,495,060 1,317,435 1,108,494 4,954,025 12,056,967 1990 2.188,364 2,787,898 1 437,816 1,249,910 5,062,884 12,726,872 $14,992,088 $16,162,823 $11, 286,735 $7,274 946 $79,431.045 $79,147 637 Note - Above data are for General, Special Revenue and Debt Service Funds. 118 119 CITY OF ROUND ROCK, TEXAS PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN YEARS (UNAUDITED) Percent of Fiscal Total Current Tax Levy Year Tax Levy Collections Collected $ $ % 1981 1,338,980 1,246,858 93.12 1982 1,616,218 1,534,026 94.91 1983 2,008,949 1,945,461 ' 96.84 1984 2,229,122 2,166,387 97.19 1985 2,660,975 2,595,862 97.55 1986 4,166,298 3,835,619 92.06 1987 4,995,015 4,744,800 94.99 1988 5,136,516 4,856,091 94.54 1989 4,888,828 4,736,233 96.88 1990 5,094,974 4,930,164 96.77 11 11 11 1 11 11 1 1j Delinquent Percent of Total Tax Total Tax Tax Collection Collections Collections to Tax Levy $ $ % 43,785 1,290,643 96.39 79,521 1,613,547 99.83 34,620 1,980,081 98.56 40,511 2,206,898 99.00 56,833 2,652,695 99.69 52,972 3,888,591 93.33 188,996 4,933,796 98.77 285,474 5,141,565 100.10 264,628 5,000,861 102.29 172,284 5,102,448 100.15 120 121 CITY OF ROUND ROCK, TEXAS ASSESSED VALUE OF TAXABLE PROPERTY LAST TEN YEARS (UNAUDITED) Gross Assessed Value Fiscal Assessment Real Personal Year Ratio Property Property Total % $ $ $ 1981 100 143,347,268 31,666,427 175,013,695 1982 100 285,644,680 53,822,941 339,467,621 1983 100 315,236,429 46,775,770 362,012,199 1984 100 338,203,268 60,400,770 398,604,038 1985 100 401,435,282 69,064,542 470,499,824 1986 100 1,023,338,846 93,126,768 1,116,465,614 1987 100 1,147,560,539 85,274,322 1,232,834,861 1988 100 1,156,852,871 124,492,828 1,281,345,699 1989 100 1,088,914,269 137,500,584 1,226,414,853 1990 100 956,041,984 154,561,815 1,110,603,799 Source: Round Rock Independent School District Tax Office 11 11 11 I1 11 11 1.1 11 it 11 1.1 1] Reductions to Gross Assessed Value Property Tax Exemptions Total Over 65 Disabled & Deceased Agricultural Taxable Assessed Exemptions Veteran's Exemptions Exemptions Valuation $ 868,641 2,850,581 3,249,964 3,409,964 3,519,964 3,880,000 4,210,000 6,742,500 6,922,940 7,271,651 94,000 204,552 183,000 197,634 210,634 235,500 240,500 270,200 276,000 283,000 $ $ 157,508 173,893,546 217,625 336,194,863 4,722,189 353,857,046 6,272,352 388,724,088 4,983,441 461,785,785 66,855,067 1,045,495,047 58,317,542 1,170,066,819 65,743,971 1,208,589,028 55,209,256 1,164,006,657 50,539,352 1,052,509,796 122 123 CITY OF ROUND ROCK, TEXAS PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS PER $100 OF ASSESSED VALUE LAST TEN YEARS (UNAUDITED) Round Rock Independent Fiscal School Williamson Year City District County Total 1981 0.770 1.32 1.20 3.290 1982 0.488* 0.90* 1.20 2.588 1983 0.5706 1.02 0.1958* 1.786 1984 0.5706 1.05 .233400 1.854 1985 0.5706 1.17 .246350 1.987 1986 0.3985 .76 .145400 1.303 1987 0.4269 1.04 .153650 1.620 1988 0.4250 1.11 .213160 1.748 1989 0.4200 1.22 .238375 1.878 1990 0.48365 1.41 .266430 2.164 1 1 1 1 1 1 1 1 1 1 1 1 1 *Reassessed at 100% of current market value. Source: Williamson County Tax Office 1 1 1 1 .1 CITY OF ROUND ROCK, TEXAS SPECIAL ASSESSMENT COLLECTIONS LAST TEN YEARS (UNAUDITED) Fiscal Ratio of Year Current Current Collections Total Ended Assessments Assessments to ' Outstanding 9 -30 Due Collected Amount Due Assessments 1981 1982 - . 1983 36,403 36,403 100 145,612 1984 36,403 36,403 100 109,209 1985 36,403 30,982 85 30,680 1986 63,530 17,166 27 306,708 1987 ' 67,602 67,602 100 192,742 1988 59,371 59,371 100 133,371 1989 64,121 64,121 100 69,250 1990 69,250 69,250 100 124 Amount Ratio Available of Net Fiscal Net in Bonded Net Year (1) Assessed Gross Debt Net Debt to Bonded Ended Popu Value Bonded Service Bonded Assessed Debt Per 9 - lation (in thousands) Debt Fund Debt Value Capita $ $ $ $ 8 $ 1981 14,500 173,894 13,689,000 137,119 13,551,881 7.79 934.61 1982 17,900 336,195* 14,705,000 346,115 14,358,885 4.27 802.17 1983 18,500 353,857 14,360,000 189,199 14,170,801 4.01 765.99 1984 22,700 388,724 16,904,000 241,034 16,662,966 4.28 734.05 1985 27,304 461,786 24,394,000 - 315,505 24,078,495 5.21 881.87 1986 29,780 1,045,495 35,852,000 402,672 35,449,328 3.39 1,190.37 1987 29,932 1,170,067 44,020,000 779,329 43,240,671 3.70 1,407.30 1988 30,231 1,208,589 44,693,000 966,599 43,726,401 3.61 1,409.80 1989 30,533 1,164,007 43,251,000 1,294,933 41,956,067 3.60 1,333.42 1990 30,839 1,052,510 43,000,700 1,290,117 41,710,583 3.96 1,352.53 125 CITY OF ROUND ROCK, TEXAS RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE AND NET BONDED DEBT PER CAPITA LAST TEN YEARS (UNAUDITED) *Reassessed at 100% of current market value. (1) Source: Planning Department, City of Round Rock Note: Includes Certificates of Obligation and General Obligation Bonds. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF ROUND ROCK, TEXAS COMPUTATION OF LEGAL DEBT MARGIN SEPTEMBER 30, 1990 (UNAUDITED) Total assessed value $1 059 509 796 Debt limit - Maximum serviceable at permitted allocation of $1.50 per $100 of assessed value $ 164,053,330 Amount of debt applicable to debt limit: Total General Obligation Bonds $26,107,363 Less: Amount available in Debt Service Fund $1,290,117 Other deductions allowed by law: Special Assessment Bonds Total deductions 1.290,117 Total amount of debt applicable to debt limit 24,817,246 Legal debt margin $ 139 936084 There is no direct debt limitation in the City Charter or under state law. The City operates under a Home Rule Charter (Article XI, Section 5, Texas Constitution), approved by voters in August, 1977, that limits the maximum tax rate, for all City purposes, to $2.50 per $100 assessed valuation. Administratively, the Attorney General of the State of Texas will permit allocation of $1.50 of the $2.50 maximum tax rate for general obligation debt service. Assuming the maximum tax rate for debt service of $1.50 on January 1, 1989 assessed valuation of $1,052,509,796 at 100% collection, tax revenue of $15,787,647 would be produced. This revenue could service the debt on $164,053,330 issued as 20 year serial bonds at 7.25% (with level debt service payment). 126 127 Name of Governmental Unit CITY OF ROUND ROCK. TEXAS COMPUTATION OF DIRECT AND OVERLAPPING DEBT SEPTEMBER 30, 1990 (UNAUDITED) Percentage Amount Total Applicable to Applicable to Debt City of City of Outstanding Round Rock Round Rock City of Round Rock 43,000,700* 100.00 $43,000,700 Southeast Williamson County Road District 5,850,000 68.03 3,979,755 Round Rock Independent School District 118,568,111 28.33 33,590,345 Northeast Round Rock Road District No. 1 10,300,000 63.48 6,538,440 Williamson County 14,950,000 16.96 2,535,520 Georgetown ISD 18,175,000 .01 1,818 Travis County 193,539,011 .33 638,679 Total $90.785,257 *General Obligation Debt Source: City of Round Rock Finance Department and Texas Municipal Reports 11 11 11 11 11 11 1] 11 11 1] 11 13 1. 11 11 11 1j 11 1] CITY OF ROUND ROCK RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED DEBT TO TOTAL GENERAL EXPENDITURES LAST TEN YEARS (UNAUDITED) (1) Ratio of Interest (2) Debt Service and Total Total to Total Year Ended (1) Fiscal Debt General General September 30. Principal Charges Service Expenditures Expenditures $ $ $ $ 1981 41,000 217,215 258,215 2,618,614 9.9 1982 91,000 1,360,246 1,451,246 4,155,765 34.9 1983 320,000 1,094,258 1,414,258 4,389,581 32.2 1984 422,000 1,272,336 1,694,336 5,004,736 33.8 1985 447,000 1,291,146 1,738,146 6,449,331 26.9 1986 692,000 3,151,723 3,843,723 9,826,845 39.1 1987 1,367,000 2,872,357 4,239,357 10,400,185 40.7 1988 1,372,000 '3,402,855 4,774,855 11,518,741 41.5 1989 1,632,000 3,322,025 4,954,025 12,056,967 41.1 1990 1,845,300 3,217,584 5,062,884 12,726,872 39.8 (1) Special assessment certificate of obligation has been excluded prior to 1988. (2) Includes General, Special Revenue, and Debt Service Funds. 128 129 CITY OF ROUND ROCK. TEXAS SCHEDULE OF REVENUE BOND COVERAGE LAST TEN YEARS (UNAUDITED) Net Fiscal (2) Revenue Year (1) Direct Available Revenue Ended Gross Operating For Debt Debt Service Requirements Bond 9 - 30 Revenue Expenses Service' Principal and Interest Coverage $ $ $ $ 1981 1,355,651 619,093 736,558 474,023 1.55 1982 1,673,700 737,047 936,653 502,276 1.86 1983 2,457,381 992,162 1,465,219 530,208 2.76 1984 5,286,735 1,283,149 4,003,586 _ 666,033 6.01 1985 7,798,078 2,152,198 5,645,880 905,854 6.23 1986 7,993,391 2,478,994 5,514,397 1,345,273 4.10 1987 10,642,529 2,833,248 7,809,281 1,738,496 4.49 1988 7,618,341 3,065,272 4,553,069 1,828,974 2.49 1989 8,595,396 3,224,302 5,371,094 1,885,978 2.85 1990 8,327,132 3,717,679 4,609,453 1,896,940 2.43 (1) Water and Sewer Fund operating and non - operating revenues. (2) Water and Sewer Fund operating expenses, excluding depreciation. CITY OF ROUND ROCK, TEXAS DEMOGRAPHIC STATISTICS LAST TEN YEARS (UNAUDITED) Per Fiscal Capita School Unemployment Year Population (1) Income (2) Enrollment (3) Rate (4) $ % 1981 14,500 10,550 10,480 3.0 1982 17,900 10,985 12,022 3.6 1983 18,500 12,175 12,575 3.1 1984 22,700 13,264 13,200 1.8 1985 27,304 14,096 15,951 2.7 1986 29,780 13,569 17,535 3.8 1987 29,932 13,650 17,493 4.9 1988 30,231 13,709 18,147 5.3 1989 30,533 14,120 18,770 4.4 1990 30,839 14,473 19,752 3.3 Sources: (1) Planning Department, City of Round Rock. (2) (3) (4) Texas Employment Commission; data is for Williamson County, which is representative of the City; data for City not available. Round Rock Independent School District Texas Employment Commission; data is for the City of Round Rock. 130 131 CITY OF ROUND ROCK, TEXAS PROPERTY VALUE, CONSTRUCTION AND BANK DEPOSITS LAST TEN YEARS (UNAUDITED) Source: (1) Round Rock Chamber of Commerce and FDIC (2) Round Rock Independent School District Tax Office (3) City Inspection Department 1 Fiscal (1) (2) (3) (3) ' Year Commercial Ended Bank Property Commercial Construction Residential Construction 9 -30 ' Deposits Value Units Value Units Value ' $ $ $ $ 1981 67,675,000 175,013,695 18 9,747,885 327 15,800,634 ' 1982 85,501,000 339,467,621 16 7,350,465 321 17,522,840 1983 90,018,000 362,012,199 32 12,095,361 1,1'88 54,777,686 1984 174,905,000 398,604,038 87 33,152,000 3,069 138,480,000 1 1985 235,009,000 470,499,824 50 25,776,000 1,377 61,335,000 1986 228,936,868 1,116,465,614 40 • 23,678,328 727 ' 44,263,885 1 1987 245,524,263 1,232,834,861 23 21,029,309 318 12,430,089 1988 286,320,878 1,281,345,699 16 10,134,500 79 5,654,099 1 1989 178,245,765 1,226,414,853 9 1,897,307 97 7,490,102 1 1990 189,270,481 1,110,603,799 13 1,603,100 126 9,462,451 1 1 1�1 11 1 ( 11 11 11 11 1.1 1 . 11 1I 11 1 11 11 11 1� 1j 1 CITY OF ROUND ROCK, TEXAS PRINCIPAL TAXPAYERS SEPTEMBER 30. 1990 (UNAUDITED) Net % of Total Assessed Net Assessed Name of Taxpayer Type of Business Valuation Valuation McNeil Consumer Products Company Pharmaceuticals $ 17,595,288 1.6728 Tellabs Electronic Equipment 17,241,682 1.638 Farmers Insurance Group Insurance Sales and Services 16,999,009 1.615 Cypress Semiconductor Electronic Components Manufacturer 14,390,100 1.367 Westinghouse Electric y Industrial Motor Manufacturer 12,260,040 1.165 Texas Utilities Electric Electric Utility 11,678,990 1.110 Pittsburgh National Bank Commercial Properties 9,514,987 0.904 Texas American Bank - Fort Worth Bank 9,079,175 0.863 Southwestern Bell Communications 8,357,844 0.794 Gill Savings Bank (Savings and Loan) 7,758,186 0.737 $124 31 865% 132 133 Established (1) 1850 Date of Incorporation 1913 Form of Government Council - Manager Area 20 Square miles Fire Protection (2) - Number of stations 2 Number of firefighters 37 Salaried 30 Volunteer Police protection (2) - Number of stations Number of police officers Municipal Water Department (2) - Number of consumers Average monthly consumption Residential, Commercial, Industrial Building Permits (2) 495 Recreation and Culture (2) - Number of parks 35 Number of libraries 1 Number of library volumes 56,000 (approx.) Employees (2) 276 (1) Source: Round Rock Chamber of Commerce (2) Source: City of Round Rock CITY OF ROUND ROCK, TEXAS MISCELLANEOUS STATISTICS SEPTEMBER 30, 1990 (UNAUDITED) 1 42 9,521 137,552,736 Gallons Il Il - 1 Il 1 � II i �O..K.......... ........... ... 1� 1 - 1 1� The City of Round Rock has a proven track record in its financial expertise in the management of the Federal and State grants it has been awarded over the years. Every grant has been carefully scrutinized and a clear audit opinion received in each case. The City of Round Rock has always maintained the highest standards and integrity with each grant award. Following are copies of certifications on successful close- outs of our two most recent grants. 1 .. 1 1 1 1 1 1 1 1 1. 1 1 1 1 1 1t 1 1 FEB 1 1983 Honorable Larry L. Toren Mayor of Round Rock 214 E. Main Street Round Rock, TX 78664 Enclosures cc: Mr. Gilson H. Westbrook CD Coordinator a _ • ..- 404 Dear Mayor Toren: SUBJECT: Project Close -Out, B- 80 -DS -.8 -0526 Grant Arount $500,000.00 This is to advise you that we have closed the •object grant as evidenced by the enclosed signed copy of Form HUD -4011, Certificate of Completion. We appreciate the interest and support you have given the Community Development Block Grant Program. Since you do not have another Community Development Block Grant, 'we are cancelling your letter of credit. Should you be awarded a grant in the future, another letter of credit will be issued at that time. If you have any questions regarding the closing of this project, please contact Hr. Doyle Clark, CPD Representative, at Area Code 512, 229 -6847. e E. Jolly ?tanager, 6.SS bcc: C Data Systems & Statistics Div., w /cy 11UD4011(Rm 7246) C Office of Evaluation w /cy IIUD4011(Rm 7168) /jC Torchia, RAD, w /cy IIUD4011 & 268 (Region VI) V 6.5C Project File 406 6.5C Finance File 406 6.5C Reading File 406 6.5CS:SALYER:ma1 1/31/83 229 -6750 �� U.S. DEPARTMENT Of HOUSING AND URBAN DEVELOPMENT • 'COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM CERTIFICATE OF COMPLETION A NAYS CCtPI T City o� �oun��tock • • - �, APPLICATION /aRANT ACRE EMENT NUMBER B- BD - OS - 48 - 0526 • C. FINAL TATEM ENT OF C OST PROGRAM ACTIVITY CATEGORIES 1.) TO BE COMPLETED UV RECIPIENT TO BE COMPLETED BY win PAID COSTS (1) UNPAID COSTS (c) TOTAL COS75 /Cnl. D. r./ (d) APPROVED TOTAL COSTS (.1 ' C. Acquisition of Real ProoertY C -2 Public Works, Facilities, Site Improvements 291,925.00 - 291,925.00 291,925.00 C -3 Code Enforcement - C - 4 Clearance. Demolition. Rehabilitation C - 5 Rehabilitation Loans and Grants 170,83? 00 -51- 171,832.N 170,83 ?.00 C -6 Special Projects for Elderly and Handicapped C -7 Payments 6r Loss of Rental Income Z c C-8 Disposition of Real Property T C -9 Provision of Public Services -4 `- - 0•10 Payment of Non-Federal Shares • z G t C -11 Completion of Urban Renewal/NDP Projects • o — C -12 Relocation Payments and Assistance ; C -13 Planning and Management Development rn C -14 Administration 43.303.00 - 43 .303.00 r 43,303.00 C -15 Continuation of Model Cities Activities C•16 Total Program Cost (Lines C -1 thro C -l$) 506.060.00 -0- 506.060.00 506,060.00 'C.17 Less: Program Income Applied to Program Costs A 6.060.00 6.060.00 6.060.00 500,000.00 C -18 Equals: Grant Amount Applied to Program Costs 500.000.00 -0- 500,000.00 O. COMPUTATION OF GRANT BA LANCE - - • _ DESCRIPTION - - (.) TO BE COMPLETED BY RECIPIENT TO BE COMPLETED BY HUO AMOUNT (b) APPROVED AMOUNT (c) 5uu,000.00 -0- Fnn non 00 - I}2 Estimated Amount for Unsettled Third -Party Claims 0-3 Subtotal 500,000.00 500 000.00 500,000 00 500,000.00 0-4 Grant Amount per Grant Agreement(s) 0.5 Unutilized Grant to be Cancelled (Line 0.6 minus 0 - 31 _n- -0- 0.6 Grant Funds Received 5 00,000 00 500.000.00 0.7 Balance of Grant Payable (Line 0 - minus D - 61° - 0 - - 0- • If Line 0 -6 exceeds Line D -3, enter the amount of the excess on Line D -7 as a negative amount. This amount shall be rrpaid to IIUD by check. E. UNPAID COSTS AND UNSETTLED THIRD -PARTY CLAIMS LIST ANY UNPAID COSTS AND UNSETTLED THIRO-PARTY CLAIMS AGAINST THE RECIPIENT'S GRANT. DESCRIBE cIRCuNSTANCE5 AND AMOUNTS INVOLVED. A) Local funds • • ( J CHECK IF CONTINUED ON ADDITIONAL SHEET AND ATTACH. 1 1 1 1 1 1 1. 7 1 1 1 1 1 1 1 1 Fam Approved MU0-4011 (2 -77) . U.S. I.DVE•NMENT P.HTIHG nFFIr•E • <17< 7711- n7c.c,7 P. REMARKS • J ' CHECK IF CONTINUED ON ADDITIONAL SHEET AND ATTACH. _. G. CERTIFICATION OF RECIPIENT • It hereby certified that all activities undertaken by the Recipient with funds provided under the grant agreement identified on page 1 hereof, have, to the best of my knowledge, been carried out in accordance with the grant agreement; that proper provision has been made by the Recipient for the payment of all unpaid costs and unsettled third - party claims identified on page 1 hereof; that the United States of America is under no obligation to make any further payment to the Recipient under the grant agreement in excess of the amount identified on Line D -7 hereof; and that-every statement and amount set forth in this instrument is, to the best of my knowledge, true and correct as of this date. DATE - TYPED NAME AND TITLE OF RECIPIENT•S SIGNATURE OF RE 1 1 KT'S AUTHORIZED AUTHORIZED REPRESENTATIVE REtiRNTATIV Larry L. Tonn ` /,;?. - c i- d,;L Mayor, City of Round Rock 3-L r -_ H. HUD APPROVAL This Certification of Completion is hereby approved. Therefore. I authorize cancellation of the unutilized contract commitment and related unds reservation and obligation of 5 u cal' —0 previously authorized for cancellation. (Pam L. ^° u 51 DATE: L L1 1 1983 TYPED NAME AND TTLE OF HUD SIGN OF H . AUTHORIZED OFFICIAL A UTMORIZ EO OFFIC Finnis E. Jolly . f ... Arno tf - -T Z , 1 1 1 1 1 1 1 1 1 1 . 1 1 1 1 1 1 1 1 J Pei. 2 • 1 1 1 1 1 1 1 1 1 1 . 1 1 1 1 1 1 1 1 J Pei. 2 • 1 1 1 TEXAS DEPARTMENT OF COMMERCE September 26, 1990 The Honorab a Mike Robinson Mayor, City f Round Rock 221 East Mai Street Round Rock, T as 78664 RE: Texas Community Development Contract No. 705480 Programmatic Close -out - 1 Dear Mayor Robinson: 1 The Texas Department of Commerce, Finance Division has reviewed your response to the monitoring report. We have determined that the 1 corrective actions taken are in compliance with federal and contractual requirements. ' Therefore, this contract is closed subject to the right to recover funds or questioned costs based upon the findings of the Single Audit and final review by the U. S. Department of Housing and Urban Development (HUD). 1 If you have any questions or if we may be of further assistance, please do not hesitate to contact Alice Watson at (512) 320 -9577 or me at (512) 320 -9507. Sincerely, 1 1 &INC Ruth Cedillo, Program Manager Texas Community Development Program RC:ps cc: Mr. Joe Vining, Director of Planning 1 1 1 Post City Centre I 816 Cogeres,. suite 1200 , Austin, '1i 01 Telephone 512 4'2 5059 FAX 512 ' 320. RECEIVED SEP 2 8 1990 Program (TCDP) Post Office Box 12728 Capitol Station Austin, Texts 78711 TEXAS DEPARTMENT OF COMMUNITY AFFAIRS Texas Community Development Program A. NAME OF COMPACTOR: City of Round Rock B. CONTRACT NUMEER: S705480 CERTIFICATE OF COMPLETION C. FINAL STATEHENI Of LOST: LINE • TO BE COMPLETED BY CONTRACTOR 10 DE COilrlEHi' BY TDCA PART A. PROGRAM ACTIVITY CATEGORIES (A) • PAID COSTS (Bl UNPA D COSTS � TOTAL COSTS COL. BEG (0) APPROVED TOTAL COSTS (8) 1. Water and Sewer Facilities 107„650 -0- 107,650 2. Solid Waste Disposal Facilities 3. Other Public Utilities (Gas,Et.AI) . 4. Street Improvements 73,650 -0- 73,650 5. Flood and Drainage Facilities • 6. Neighborhood Facilities /Community Centers ` - 7. Senior Centers - 8. Centers for the Handicapped/ Sheltered Workshops 9. Parks, Playgrounds and other Recreational Facilities 10. Fire Protection Facilities and Equipment • 11. Parking Facilities - 12. Pedestrian Malls and Walkways 13. Specifically Authorized Assistance to Privately Owned Utilities . 14. Specially Authorized Public Facilities and Improvements 15. Public Services (Limited to 15% of Request) 16. Interim Assistance 17. Rehabilitation of Private Properties 18. Rehabilitation of Public Residential Structures 19. Public Housing Modernization 20. Clearance Demolition Activities 21. Historic Preservation 22. Removal of Architectural Barriers 1 1 - 1 1 1 1 1 . 1 1 1 1 1 I 1 ATTACHMENT 1.1 -E ,a, —. TEXAS DEPARTMENT OF COMMUNITY AFFAIRS I Texas Contounity Development Program A. NA7il Or COIIIFALTUII: City of Round Rock II. C0111 RACT 71UM(lu: S7 05480 CERTIFICATE OF COMPLETION C. FINAL STATEMENT 01 LOST: 07700000 AMOUNT (C) 1. 1 171E PART A. PROGRAM ACTIVITY CATEGORIES (A) TO DE COMPLETED DY CONTRACTOR - ' ID UL 16111 1lii Of TUCA P AID COSTS ( UNPAID COSTS (C ) T OTAL C OSTS COL. 0/C (0) APPNOVLU I01:L COSTS (L) 11 23. Code Enforcement 24. Acquisition Grant amount per contract 5. Unutilited contractor to be cancelled (Line 4 minus 3) —0 1125. Relocation Payments and Assistance ' Contractor funds received 199,989 —0— 7. Balance of contractor payable (Line 3 minus 6)' 1126' 'Economic Development Loan 'If line 6 exceeds line 7. enter the lmount of the excess an line negative amount. This emunt shall be repaid to 10CA by Check. 27. Economic Development Interest Subsidy 1128. Economic Development Loan Guarantee 29. Special Activities by Local Development Corporations, Etc. c0. Engineering //Architectural Services Total for all Construction Accounts • 1. Planning and Urban Environmental Design (Not to Exceed 16 %) 32. General Administration 18,689 — 18,689 ' TOTALS 199,989 —0— 199,989 1 1 1 1 1 1 1 0. CONFUTATION OF CONTRACT BALANCE p -2 . DESCRIPTION (A) EO BE COMPLETE0 BY RECIPIENT TO BE COMPLETED BY DCCA AMOUNT (0) 07700000 AMOUNT (C) 1. Contractor amount applied to program costs (from line 20) ' —Q 2. Estimated amount for unsettled third party claims — • 3. subtotal j•99,9 &9 199,989 4. Grant amount per contract 5. Unutilited contractor to be cancelled (Line 4 minus 3) —0 • 6. Contractor funds received 199,989 —0— 7. Balance of contractor payable (Line 3 minus 6)' 7 as a • 'If line 6 exceeds line 7. enter the lmount of the excess an line negative amount. This emunt shall be repaid to 10CA by Check. 1 1 1 1 1 1 1 0. CONFUTATION OF CONTRACT BALANCE p -2 AA ri • CERTIFIC ATIONS 1 1 1 /,4 'dap_, , , CERTIFICATION REGARDING LOBBYING Each person shall file the most current edition of this certifica tion and disclosure form, if applicable, with each submission that initiates agency consideration of such person for an award of a Federal contract, grant, or cooperative agreement of $100,000'or' more; or Federal loan of $150,000 or more. This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. The undersigned certifies, to the best of his or her knowledge and belief, that: - (1) No Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any Federal agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan or cooperative agreement. (2)If any non - Federal funds have been paid or will be paid to any person for influencing or attempting to influence an officer or..employee of any Federal agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the under- signed shall initial here and complete and submit Standard Form # LLL, "Disclosure of Lobbying Activities ", in accordance with its instructions. (3)The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers and that all subrecipients shall certify and disclose accordingly. City of Round Rock 221 East Main Sr Round Rnrk T p,r -,c Name and Address of Organization Rev.1 /90 N S e of Authorized nature and date BUREAU OF JUSTICE ASSISTANCE Application No. Name of OJP Agency Assistant City Mgr/ Cit Secretary Individual May 10, 1991 1. U.S. DEPARTMENT OF JUSTICE "f' °''' OFFICE OF JUSTICE PROGRAMS OFFICE OF THE COMPTROLLER - Certification Regarding • ` ' Debarment, Suspension, and Other Responsibility Matters: -m- ' - .- '• = 1:�.', ...r":1' ,t r • ^i7 Primary,Covered Transactions, „ '''',1": . .... ',t•::).11F....,. 41-=',''' (Direct Recipient) • - . ..,c, . 1J:_ ,, `Application Number - ,,., ,. _ ■. ,,,- ,.e'; +.: .. , This certification is required by-the regulations' Implementing EzecutIve Order 12549, Debairnent and'e 1 Suspension, 28 CFR Part 67, Section 67.510, Participants' responsibilities. The regulations were-published • " as Part VII of the May 26, 1988 Federal Register (pages 19160.19211). -, ,-. - (BEFORE COMPLETING CERTIFICATION, READ INSTRUCTIONS ON REVERSE) . (1) The prospective primary participant certifies to the best of its knowledge and belief, that it and its principals: (a) Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from covered transactions by any Federal department or agency; - ' . -• -.•• - s - ': (b) Have not within a three-year period preceding this proposal been convicted of or had a civil Judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (Federal, State or local) transaction or contract under a public transaction; violation of Federal or State antitrust statutes or commission of embezzlement, " theft, forgery, bribery, falsification or destruction of records, making false statements, or Deceiving - - stolen property; (c) Are not presently Indicted. for or otherwise criminally or civilly charged by a government entity (Federal, State or local) with commission of any of the offenses enumerated in paragraph (1)(b) of this certification; and (d) Have not within a three -year period preceding this application /proposal had one or more public trans- actions (Federal, State or local) terminated for cause or default. (2) Where the prospective primary participant Is unable to certify to any of the statements In this certifi- cation, such prospective participant shall attach an explanation to this proposal. JOANNE LAND, Assistant City Manager /City Secretary, City of Round Rock, Texas Name and Title of Authorized Representative 1 ul�1 /I AL' /A /1 / - May 10, 1991 Si yJj ature - Date City of Round Rock, 221 East Main Street, Round Rock, Texas 78664 Name and Address of Organization , 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 OJP FORM 406112 (REV. 2(69) Preto°. etnioos ere obsolete. f`; U.S. DEPARTMENT OF JUSTICE Ir OFFICE OF JUSTICE PROGRAMS OFFICE OF THE COMPTROLLER Certification Regarding Drug•Free Workplace Requirements - - Grantees Other Than Individuals This certification is required by the regulations Implementing the Drug -Free Workplace Act of 1988, 28 CFR Part 67, Subpart F. The regulations, published In the January 31, 1989 Federal Register, require certification by grantees, prior to - award, that they will maintain a drug -free workplace. The certification set out below Is a material representation of fact - upon which reliance will be placed when the agency determines to award the grant. False certification or violation of the certification shall be grounds for suspension of payments, suspension or termination of grants, or governmentwide suspension or debarment (see 28 CFR Part 67, Sections 67.615 and 67.620). The grantee certifies that It will provide a drug-free workplace by: ` . / - (a) Publishing a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession or use of a controlled substance is prohibited in the grantee's workplace and specifying the actions that will be taken against employees for violation of such prohibition; (b) Establishing a drug -free awareness program to inform employees about — (1) The dangers of drug abuse in the workplace; (2) The grantee's policy of maintaining a drug -free workplace; - (3) Any available drug counseling, rehabilitation, and employee assistance programs; and ' (4) The penalties that may be imposed upon employees for drug abuse violations occurring in the workplace; (c) Making it a requirement that each employee to be engaged in the performance of the grant be given a copy of the statement required by paragraph (a); - (d) Notifying the employee in the statement required by paragraph (a) that, as a condition of employment under the grant, the employee will — (1) Abide by the terms of the statement; and (2) Notify the employer of any criminal drug statute conviction for a violation occurring in the workplace no later than five days after such conviction; (e) Notifying the agency within ten days after receiving notice under subparagraph (d)(2) from an employee or otherwise receiving actual notice of such conviction; (f) Taking one of the following actions, within 30 days of receiving notice under subparagraph (d)(2), with respect to any employee who is so convicted — (1) Taking appropriate personnel action against such an employee, up to and Including termination; or (2) Requiring such employee to participate satisfactorily in a drug abuse assistance or rehabilitation program approved for such purposes by a Federal, State, or local health, law enforcement, or other appropriate agency; (g) Making a good faith effort to continue to maintain a drug -free workplace through Implementation of paragraphs (a), (b), (c), (d), (e) and (f)- _ Place(s) of Performance: The grantee shall Insert In the space provided below the site(s) for the performance of work done In connection with the specific grant (street address, city, county, state, zip code): Round Rock Police Department, 2008 Enterprise, Round Rock Williamson Co TX 78664 , The City of Round Rock Organization Name Application Number Wesley Wolff, Chief of Police Name n 1� .F / /Lr // / T We of Author z� d epreset - o S _ /(,-q (.0.‘ j/� Sicnature /1 / * Y /' Date 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 406113 (2189) WHEREAS, the U.S. Department of Justice, Bureau of Justice Assistance, has grant funds available for financial assistance to cities for various law enforcement projects, and RESOLUTION NO. / (.P 05 WHEREAS, grant funds are available through the Comprehensive Gang Initiative Program for an additional police investigator and the equipment necessary to prevent and control emerging and chronic urban street gang drug trafficking, and related violent criminal activity, and WHEREAS, the City Council wishes to make application for the grant to provide financial assistance for the above - described program, Now Therefore BE IT RESOLVED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS, That the Mayor is hereby authorized and directed to make the necessary application for the above-described grant. lX RESOLVED this "I ) day of May, 1991. ATTEST: • I .I /JAL! i�I oil MIKE ROBINSON, Mayor City of Round Rock, Texas In accordance with Title V, Sec. 5153, and the new Texas Workers Compensation Law, the City of Round Rock has adopted, by ordinance, a Drug -Free Workplace policy. The following is Ordinance No. 2532, adopted April 11, 1991, and the City's outline of services available to it's employees. 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CITY OF ROUND ROCK DRUG FREE WORKPLACE POLICY 01 7.502 POLICY ORDRUGFR ORDINANCE NO. c AN ORDINANCE AMENDING CHAPTER 7, CODE OF ORDINANCES, 1990 EDITION, CITY OF ROUND ROCK, TEXAS BY ADDING A NEW SECTION 7.500, DRUG FREE WORKPLACE POLICY; PROVIDING A SAVINGS CLAUSE AND REPEALING CONFLICTING ORDINANCES AND RESOLUTIONS. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS: I. That Chapter 7, Code of Ordinances, 1990 Edition, City of Round Rock, Texas is hereby amended by adding a new Section 7.500, which shall read as follows: SECTION 7.500 DRUG FREE WORKPLACE POLICY 7.501 PURPOSE This policy is designed to be both firm and fair. It signals the City's commitment to provide a drug -free workplace - -- a commitment which the City believes is in the best interest of employees, the City and the community. This policy is designed to prohibit and prevent the use of drugs and alcohol by employees while on the job and to encourage employees to be free of drugs and encourage those who have substance abuse problems to get help and to promote a healthy, safe work environment for al7:.employees. All conduct and disciplinary action will comply with City of Round Rock Personnel Policy dated April 22, 1987, as amended, a copy of which is on file with the City Secretary. (1) The City of Round Rock has a responsibility to provide a safe and productive workplace for all employees. Unfortunately, the actions of a few employees -- those who abuse drugs, including alcohol -- can have a direct impact on our ability to meet that goal. Therefore, the City of Round Rock has established a substance abuse policy within the guidelines of the Drug -Free Workplace Act. (2) The City recognizes that most substance dependence can be treated successfully. City provided health care benefits for the treatment of substance abuse problems are available to the extent provided in the applicable benefit plans. The City's health plan does have an Employee Assistance Program established to all covered members. The EAP is to encourage individuals with personal problems, including substance abuse, to seek help. Although an employee's rehabilitation efforts will be strongly supported, participation in EAP is no protection against the normal disciplinary process associated with unsatisfactory job performance or behavior. (3) While on City property or during the conduct of City business, the use, possession, manufacture, sale or transfer of an illegal drug or alcohol is strictly prohibited. (4) City employees who are impaired, while on City premises or during the conduct of City business, will be subject to discipline up to and including dismissal. (5) It is the responsibility of an employee to inform their immediate supervisor of any use of prescription or over - the - counter medication that contains mood /mind altering drugs which may alter their job performance. (6) Employees convicted of or pleading guilty or no contest to criminal offenses involving the manufacture, use, possession, sale or transfer of illegal drugs, the illegal transfer of prescription drugs, or driving while intoxicated shall report the same to their supervisor five days after entry of judgment against them. The supervisor must immediately report this information to the Department Head and Personnel Manager. If employee fails to report, they shall be subject to disciplinary action up to and including dismissal. (Rule 14.1 Personnel Policy) - 7.503 DRUG PROGRAM COORDINATOR (1) The Personnel Manager shall be designated the Drug Program Coordinator and assigned to carry out the purposes of this plan. The Drug Program Coordinator shall be responsible for implementing, directing, administering, and managing the drug program within the operating elements. In carrying out the responsibilities, the Drug Program Coordinator shall, among other duties: (a) Publicize and - disseminate drug program education materials, and oversee training and education sessions regarding drug and alcohol use and rehabilitation. 2. 7.504 GENERAL NOTICE (b) Ensure that training is provided to assist supervisors in the recognition and documentation of facts and circumstances that support a reasonable suspicion that an employee may be using illegal drugs or alcohol. (c) Maintain a list of rehabilitation or treatment organizations which provide counseling and rehabilitative programs, which include: a. Name, address, and phone number. b. Types of services provided. c. Contact person's name and phone number. d. Fee structure, including insurance coverage. (2) Visit rehabilitative or treatment organizations to meet administrative and staff members, and ascertain the experience, certification, and education level of staff, and the organization's policy concerning progress reports on clients and post - treatment follow -up. (1) A general notice from the City of Round Rock announcing the Drug Free Workplace Policy will be provided to all employees. The notice shall explain: (a) The purpose of the Drug -Free Workplace Plan. ( -b} The availability and procedures necessary to obtain counseling and rehabilitation through EAP. (c) That opportunity will be afforded to submit medical documentation by lawful use of an otherwise illegal drug. 7.505 SIGNED ACKNOWLEDGMENT Each employee shall be asked to acknowledge in writing the receipt of the City's proposed drug -free program. If the employee refuses to sign the acknowledgment form, the employee's. supervisor shall note on the acknowledgment form that the employee received the notice. This acknowledgment, which is advisory only, shall be centrally collected for easy retrieval by Department Heads. An employee failure to sign the notice shall not affect the implementation of the order since the general notice will previously have notified all City employees of the requirement to be drug -free. 3. 7.506 PROCEDURES /RULES (1) If an employee is reasonably suspected of using or being under the influence of illegal drugs or alcohol at the workplace, the appropriate supervisor will gather all information, facts and circumstances leading to and supporting the suspicion and inform the Department Head and Drug Program Coordinator (Personnel Manager) of the findings of reasonable suspicion of using or being under the influence of illegal drugs or alcohol at the workplace. "Hunches" are not considered reasonable suspicion. (2) When the Department Head and Drug Program Coordinator concur that reasonable suspicion determination has been made, the appropriate supervisor will promptly prepare a written report detailing the circumstances which formed the basis of such suspicion. This report should include the related incidents, reliable credible sources of information, and rationale leading to the action taken. ( 3) The supervisor must then notify the Department Head /Personnel Manager for a review of the evidence. The employee should be interviewed to determine if there is an alternative explanation for their condition, behavior or actions. (4) Employees who are found to possess illegal drugs or alcohol will be subject to disciplinary action, up to and including dismissal (Rule 14.1 Personnel Policy). In addition, the prohibited substances will be confiscated, and if the situation warrants, the matter will be referred to the Police Department for further investigations. If the Drug Program Coordinator or Department Head determines that the employee is in need of treatment, the Drug Program Coordinator or Department Head shall make such recommendation to the employee in writing. Refusal to seek help through the City's EAP or some other recognized treatment program will be subject to disciplinary action up to and including termination. (6) Employees that participate in a rehabilitative program will remain employed with the City of Round Rock contingent upon work performance, compliance with City rules and regulations, and active participation in and compliance with the rules of the rehabilitation program. (5) 4. (7 7.507 DISCIPLINARY ACTION The City of Round Rock reserves the right to inspect an employee's work station (including all city vehicles and /or work area or locker area) in order to verify compliance with the policy. Employees who successfully complete treatment for substance abuse and subsequently are found to be in possession of, under the influence of alcohol or drugs on the job, will be subject to disciplinary action up to and including termination. 7.508 VACANCY ANNOUNCEMENTS Every vacancy announcement for positions shall state: (Employment Application Form) "All applicants tentatively selected for this position will be required to comply with the City of Round Rock Drug Free Workplace Policy." II. A. All ordinances, parts of ordinances, or resolutions in conflict herewith are expressly repealed. B. The invalidity of any section or provision of this ordinance shall not invalidate other sections or provisions thereof. Alternative 1. By motion duly made, seconded and passed with an affirmative vote of all the Council members present, the requirement for reading this ordinance on two separate days was dispensed with. R PASSED, and ADOPTED on first reading this W ' day of l vw , 1991. Alternative 2. READ and APPROVED on first reading this the day of , 1991. READ, APPROVED and ADOPTED on second reading this the day of , 1991. 5. ATTEST: E LAND, City Secretary 6. MIKE ROBINSON, Mayor City of Round Rock, Texas 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 EAP If you have a problem with drug or alcohol abuse, you can turn to the EAP for help. (PCA health insurance through your primary physician.) They can give you the means to seek treatment for chemical dependency or other personal problems which may effect your job performance. And all EAP services are provided confidentially. ' All alcohol and drug abuse problems would be coordinated through the Primary Care Physician, Solutions, Counseling and Treatment Center and Shoal Creek Hospital. Outline of Coverage PCA All mental health and substance abuse services must be medically necessary and pre - authorized by PCA Health Plans. To receive authorization a member should go to their Primary Care Physician (PCP) for an initial consultation. The PCP can then coordinate the referral to Shoal Creek. Solutions or other programs they deem medically necessary. If it is determined that a person needs a referral the following benefits would apply: Outpatient mental health service and drub abuse services Inpatient services for mental health and drug abuse and drug detoxification The following benefits would apply to medically necessary and pre - authorized care for the treatment of alcohol and dependency: Outpatient (in physician's office) 810 /visit Inpatient $20 per visit limit (20) twenty 1 hour visits /contract year 20% of eligible expenses limited to 30 days /contract year $50 /dav with a maximum of $250 /contract year Please remember that the coverage for mental health benefits applies only to short -term treatment or crisis intervention. PCA does not cover mental health conditions which are chronic or organic in nature. For more information. or to arrange a confidential interview. contact your primary care physician with PCA. For additional information, or resource, please see listed below: Shoal Creek Hospital 3501 Mills Avenue Austin, Texas 78731 (512) 452 - 0361 RESPOND (Shoal Creek Hospital) A free. compre- hensive psychiatric assessment service. Respond operates 24 hours a day, 7 days a week to bring free, mobile, inter- vention assistance to individuals in crisis situations. 452 - 0361 6 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 EAP Resources (continued) ' Alcoholic Anonymous Intergroup /12 Step Program 451 - 3071 Narcotics Anonymous 24 hour # 465 - 8124 'or Williamson County Council on Alcoholism will provide information, counseling, education, and referral by drug and alcohol related problems. Most services free. 869 -2571 Local AA Group Round Rock 255 -1379 Georgetown 863 -8548 - Taylor 352 -3511 Telephones are answered only during meeting times. North Austin 24-Hour Club Offers crisis counseling for alcoholics. Phones answered 24 hour /day 473 -0569. AWARE (Austin Women's Alcohol Resource & Education Center), 467 -0904 Services provided: Counseling, information and referral for women who are concerned about alcohol or drug dependency. either their own or someone close to them. Services are free of charge. Williamson County MH&8t Centers These centers are mandated by state law to provide 24 -hour assistance for mental health emergencies. Round Rock 255 -4489 Taylor 352 - 6339 Note: After 5:00 p.m. and on weekends. call Williamson County Sheriff's Department in following areas and ask for emergency mental health services. They will take your number and call you back. Round Rock 255 -4280 Georgetown 863 -2114 Taylor 352 -7462 - Liberty Hill 259 -2634 Co- Dependency Group meets in Georgetown, Thursday nights at 7:30 p.m. 244 -3549 - Updated resource information or additional information may be obtained from the Personnel Office. 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i 1 QUCSTIONS & ANSWERS Q • Under what circumstances can disciplinary action be given? A There must be documented reasonable grounds that shows that the employee's judgment or actions are impaired by the use of drugs or alcohol or that behavior is unsatisfactory due to alcohol or drugs. Q What would happen if an employee was caught for possession of drugs? On the job, but was not using them? A Under no circumstances are employees permitted to possess illegal drugs on the job. The City of Round Rock reserves the right to inspect the employees' work place, desk, locker, truck, or vehicle in order to maintain compliance with the policy. Q What would happen if an employee is found to have a alcohol or drugs problem? A The City of Round Rock will encourage the employee to utilize the EAP through PCA or their family physician. Q What happens if an employee is found to be in possession of illegal drugs? A 1mployee would be subject to disciplinary action. which could include. dismissal. 8 _.' A t y 1 C I l i i 1 1 1 ' 1 tr . k S fi 4 t •t 'k M1 1 V {J { n ' KEN ARMBRISTER District 18 I P.O. Box 12068 Austin, Texas 78711 (512) 463 -0118 1501 E. Mockingbird I Suite 102 Vlctona, Texas 77904 (512) 572 -8061 I 221 East Main Suite 201 Round Rods, Texas 78664 (512) 244 -3657 1 1 1 1 1 1 1 1 1 1 1 1 1 1 TO WHOM IT MAY CONCERN: Sincerely, Ken Armbrister State Senator Tir Oen :I F,r of e a.notin T5TUU May 14, 1991 Committees: I would like to take this opportunity to express my support for the City of Round Rock's applica- tion for a grant to be used to further develop and implement their Project G.R.I.P., Gang Response and Intervention Program. It is my belief that this program will not only have a positive impact on the City of Round Rock but will also serve as a model for other communi - ties experiencing similar difficulties. As a State Senator for Williamson County, I hope you will give this application favorable consider- ation. FINANCE . NATURAL RESOURCES NOMINATIONS INTERGOVERNMENTAL RELATIONS Sub - Committees: VICE CHAIRMAN - URBAN AFFAIRS VICE CHAIRMAN - AGRICULTURE CONGRESSIONAL REDISTRICTING 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 MIKE HEILIGENSTEIN County Commissioner Precinct 1, Williamson County Chief Wesley Wolff Chief of Police City of Round Rock 2008 Enterprise Round Rock, Teuas 78664 Dear Chief Wolff: May 13, 1991 I appreciate the information you provided me on Project G.R.I.P. and certainly endorse your efforts. Rs you know, gang related actiuities have seen a dramatic increase in our area, both within and outside the City of Round Rock. The Commissioners Court recently endorsed and approved the efforts of the Williamson County Sheriff's and Juvenile Services Depart- ments in their efforts to attack this problem. I also like the idea of coordi- nating these efforts with area agencies to maximize our tars dollars. - Rny time we can engage in preuentiue action such as G.R.I.P., it pays off in terms of tax dollars saved and liues rescued. Thank you for your attention to this matter. Good luck on the grant application and if I can be of help in the future, please let me know. MH :ku Sincerely, Mike Heiligenstein County Commissioner Precinct One Serving Cedar Park, Georgetown, Hutto, Jollyville, Jonah and Round Rock in Williamson County. 211 COMMERCE BLVD. #7 ROUND ROCK, TEXAS 78664 (512) 244 -2359 244-2433 CEDAR PARK SATELLITE 111-0 BELL BLVD. CEDAR PARK TEXAS 78613 (512) 250.8297 TAYLOR SATELLITE 117 W. 4TH ST. TAYLOR TEXAS 76574 (512) 352-8249 ROUND ROCK SATELLITE 211 COMMERCE COVE ROUND ROCK. TEXAS 78864 (512) 244 -3073 Grant Director Discretionary Grant Program Department of Justice Bureau of Justice Assistance Dear Sir or Madam: SON COMMUNITY SUPERVISION AND CORRECTIONS DEPARTMENT Adult Pnbtlke,Pee -rdel, And Reddentiel Senior IVDliemwn Cbu aly, Teruo TIBROPLOOR, WRIIAM8DNCOUNIYCO[R THOUSB PA.BC0(251 GEORCETOWN,T CAS78675 PHONE GEORGETOWN- (512)8694362 AUSD)LINE- (512)253.7084 TAYLOR LINE - (512)3523661 May 10, 1991 Rick Zinsmeyer Director WILLIAM S. LOTT JUDO E. 2891 JUDICIAL DISTRICT JOHN R. CARTER JUDGE. 277th JUDICIAL DISTRICT BURT CARNES JUDGE, 388th JUDICIAL. DISTRICT RICK TINSMEYER DIRECTOR The City of Round Rock is applying for a discretionary grant through BJA, Project G.R.I.P., Gang Response and Intervention Program, in order to combat the ever increasing problem of gang activity in the Round Rock area. Due to its proximity to the Austin area, which has approximately 50 identified gangs, 3,000 gang members, and 7,000 "wannabees ", Round Rock and Williamson County are seeing the gradual infiltration of these gangs into our commu- nity. This grant addresses the many issues that are necessary in order to try to gain the upper hand in dealing with gangs; zero tolerance, G.R.I.P. officers for all shifts, a gang investigator, education, police training programs, and close relationships with other crimi- nal justice agencies such as the juvenile and adult probation departments, and the county and district attorneys. Having attended several workshops relating to gang activities and prevention, I have come to realize that if we are ever going to prevent and discourage gang activities, we will need to act immedi- ately and utilize the above mentioned methods. Therefore, the Community Supervision and Corrections Department(Adult Probation) of Williamson County, Texas is highly supportive of the City of Round Rock's application for this grant, and will assist in every way possible in their fight against gangs and the problems they cause in our community. 508 SOUTH ROCK STREET GEORGETOWN, TEXAS 78626 Chief Wesley Wolff Round Rock Police Department 2008 Enterprise Round Rock, Texas 78664 Dear Wes: WILLIAMSON COUNTY SHERIFF'S DEPARTMENT JIM BOUTWELL, SHERIFF May 9, 1991 We are aware of your efforts to obtain a grant through the Bureau of Justice Assistance for your "Project G.R.I.P." gang response and intervention program. Being well aware of the growing gang problem in Round Rock, as well as the impact it is having on adjacent unincorporated neighborhoods within Williamson County, I wholeheartedly support your application. This appears to be a positive step to help curb this growing menace to society. Sincerely, Jim Boutwell, Sheriff Williamson County, Texas PHONE 512/869 -3200 869-3167 (AUSTIN) 255.4280 (TAYLOR) 352 May 9, 1991 P.O. Box 1960 2000 IH 35 So. Ste H -3 Dear Chief Wolff, Mr. Wesley Wolff Chief of Police City of Round Rock 2008 Enterprise Round Rock, Texas 78664 Your Project G.R.I.P., designed to achieve positive results in reducing narcotics trafficking as well as other crimes committed by youth gangs in Round Rock is definitely a step in the right direction. As you probably know from reading the report presented to the city by the Mayor's Task Force on Drugs, one of the greatest concerns of our group was the growth of gangs in our city and the destabilizing of the community by their lawless actions. Your new undertaking will go a long way toward addressing the problems you face. It is with great pleasure as the former Chairman of the Mayor's Task Force on Drugs that I can unequivocably endorse your efforts': You are to be commended for taking the initiative when many law enforcement agencies are trying to minimize the problem we face in Round Rock with youth gangs. Having studied the gang problem in depth, I certainly think you are headed in the right direction. If I can be of further service to you in the implementation of your program, do not hesitate to call. Sincerely, Owen R. Revell (512) 255 -8824 Round Rock, Texas 78680