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CP 2021-02-23o I'll""' COFFELL Tuesday, February 23, 2021 City of Coppell, Texas Meeting Agenda City Council 5:30 PM KAREN HUNT MARK HILL Mayor Mayor Pro Tem CLIFF LONG GARY RODEN Place 1 Place 4 BRIANNA HINOJOSA-SMITH JOHN JUN Place 2 Place 5 WES MAYS BIJU MATHEW Place 3 Place 6 MIKE LAND City Manager 255 E. Parkway Boulevard Coppell, Texas 75019-9478 As authorized by Section 418.016(e) of the Texas Government Code, on March 16, 2020, Governor Greg Abbott suspended various provisions that require government officials and members of the public to be physically present at a specified meeting location. The following requirements have been suspended by the governor: Council Chambers 1. A quorum of the city council need not be present at one physical location. Id. § 551.127(b). 2. In light of (1), above, the meeting notice need not specify where the quorum of the city council will be physically present and the intent to have a quorum present. Id. § 551.127(e). 3. In light of (1) above, the meeting held by videoconference call is not required to be open to the public at a location where council is present. Id. § 551.127(f). 4. The audio and video are not required to meet minimum standards established by Texas Department of Information Resources (DIR) rules, the video doesn't have to be sufficient that a member of the public can observe the demeanor of the participants, the members faces don't have to be clearly visible at all times, and the meeting can continue even if a connection is lost, so long as a quorum is still present. Id. § 551.127(a-3); (h); (i); Q). City of Coppell, Texas Page 1 Printed on 2/19/2021 City Council Meeting Agenda February 23, 2021 Notice is hereby given that the City Council of the City of Coppell, Texas will meet in Regular Called Session at 5:30 p.m. for Executive Session, Work Session will follow immediately thereafter, and Regular Session will begin at 7:30 p.m., to be held at Town Center, 255 E. Parkway Boulevard, Coppell, Texas. As authorized by Section 551.071(2) of the Texas Government Code, this meeting may be convened into closed Executive Session for the purpose of seeking confidential legal advice from the City Attorney on any agenda item listed herein. As authorized by Section 551.127, of the Texas Government Code, one or more Councilmembers or employees may attend this meeting remotely using videoconferencing technology. The City of Coppell reserves the right to reconvene, recess or realign the Work Session or called Executive Session or order of business at any time prior to adjournment. The purpose of the meeting is to consider the following items: 1. Call to Order 2. Executive Session (Closed to the Public) 1st Floor Conference Room Section 551.071, Texas Government Code - Consultation with City Attorney and Section 551.072, Texas Government Code - Deliberation regarding Real Property. Seek legal advice from City Attorney concerning acquisition of city owned property for utility easement located south of East Belt Line Road and east of South Belt Line Road. 3. Work Session (Open to the Public) Council Chambers A. Discussion regarding agenda items. B. Review of Council Code of Conduct, House Rules, meeting protocols, and communication. C. Discussion regarding tethering ordinance. D. Presentation of Comprehensive Annual Financial Report (CAFR). Attachments: Dog Tethering Memo.pdf Regular Session 4. Invocation 7:30 p.m. 5. Pledge of Allegiance 6. Citizens' Appearance 7. Consent Agenda City of Coppell, Texas Page 2 Printed on 2/19/2021 City Council Meeting Agenda February 23, 2021 A. Consider approval of the minutes: February 9, 2021. Attachments: CM 2021-02-09. df B. Consider approval of a revised Coppell CARES Program Agreement between the City of Coppell and Metrocrest Services allowing an amendment to Assistance Grant, Section 3.9(a); and authorizing the Mayor to sign. Attachments: Memo - Metrocrest CARES Act Agreement.pdf CARES Metrocrest Services Agreement.pdf C. Consider approval of accepting the resignation of Jeff Donaldson from Smart City Board, and appointing an alternate member, Cailin Swingle, of said Board to a regular member for the remainder of the unexpired term. Attachments: SC Board Member Memo.pdf Resignation Letter.pdf End of Consent Agenda 8. Consider approval of the Comprehensive Annual Financial Report (CAFR) for the fiscal year ending September 30, 2020. Attachments: Audit Agenda Item Memo FY 2020.pdf 2020 CAFR 2-15-21 9. Consider adoption of a Resolution directing publication of notice of intention to issue certificates of obligations; and authorizing the Mayor to sign. Attachments: Notice of Intent Memo 022321.pdf Coppell CC) 2021 --Intent Resolution(v.3) (002).pdf 10. PUBLIC HEARING: Consider approval of an Ordinance of the City of Coppell, Texas, readopting, ratifying, republishing and extending Chapter 9 of the Code of Ordinances, Article 9-19, Youth Camp Programs Standards of Care; and authorizing the Mayor to sign. Attachments: Memo.pdf 11. Consider approval of a Resolution in support of community advocacy in favor of public policies that bolster and protect unique local priorities and initiatives at the local level; and authorizing the Mayor to sign. Attachments: Staff Memo.pdf Resolution Supporting Community Advocacy.pdf 12. Consider approval of a Resolution in support of the proposed House Bill City of Coppell, Texas Page 3 Printed on 2/19/2021 City Council Meeting Agenda February 23, 2021 1538 relating to the Municipal Sales and Use Tax for street maintenance, providing for a ten (10) year renewal election for Sales Tax Street Maintenance authorization; and, to allow for proceeds of Sales Tax Street Maintenance to be used to replace or repair water, sanitary sewer and stormwater drainage infrastructure when associated with the street maintenance or reconstruction; and authorizing the Mayor to sign. Attachments: Staff Memo.pdf 13. Consider approval of a Construction License Agreement between the City of Coppell and Dallas Area Rapid Transit; and authorizing the City Manager to sign all necessary documents. Attachments: DART Memo.pdf Construction Riqht of Entry Agreement.pdf 14. Consider approval of a Resolution of the City Council of the City of Coppell, Texas in support of the Dallas Area Rapid Transit Resolution No. 220011 related to the adoption of the Silver Line Light Rail Alignment; providing for authorization to exercise eminent domain to acquire right-of-way within the corporate limits; and authorizing the Mayor to sign. Attachments: DART Eminent Domain Memo. df DART Eminent Domain Resolution.pdf DARTCoppell ED Approval Parcels CB1-020 CB1-024.pdf 15. Consider approval of a Resolution extending an Emergency Declaration of Local Disaster and a State of Emergency as a result of severe winter weather; and authorizing the Mayor to sign. Attachments: Update to City Council Memo.pdf Resolution Extending Mayoral Declaration of a State of Emergency.pdf City of Coppell Declaration of Local Disaster and State of Emergency.pdf Disaster Declaration by Governor Abbott.pdf Disaster Declaration by Dallas County Judge Jenkins.pdf Executive Order of County Judge Clay Lewis Jenkins.pdf 16. City Manager Reports - Project Updates and Future Agendas Report from the City Manager regarding city activities during severe weather event. 17. Mayor and Council Reports Report by the City Council on recent and upcoming events. 18. Council Committee Reports concerning items of community involvement with no Council action or deliberation permitted. City of Coppell, Texas Page 4 Printed on 2/19/2021 City Council Meeting Agenda February 23, 2021 A. Report on Dallas Regional Mobility Coalition - Councilmember Gary Roden B. Report on Woven Health Clinic - Mayor Pro Tem Mark Hill C. Report on Metrocrest Services - Councilmembers Wes May and Biju Mathew 19. Public Service Announcements concerning items of community interest with no Council action or deliberation permitted. 20. Necessary Action from Executive Session 21. Adjournment Karen Selbo Hunt, Mayor CERTIFICATE I certify that the above Notice of Meeting was posted on the bulletin board at the City Hall of the City of Coppell, Texas on this 19th day of February, 2021, at Ashley Owens, City Secretary PUBLIC NOTICE - STATEMENT FOR ADA COMPLIANCE AND OPEN CARRY LEGISLATION The City of Coppell acknowledges its responsibility to comply with the Americans With Disabilities Act of 1990. Thus, in order to assist individuals with disabilities who require special services (i.e. sign interpretative services, alternative audio/visual devices, and amanuenses) for participation in or access to the City of Coppell sponsored public programs, services and/or meetings, the City requests that individuals make requests for these services seventy-two (72) hours — three (3) business days ahead of the scheduled program, service, and/or meeting. To make arrangements, contact Kori Allen, ADA Coordinator, or other designated official at (972) 462-0022, or (TDD 1 -800 -RELAY, TX 1-800-735-2989). Pursuant to Section 30.06, Penal Code (trespass by license holder with a concealed handgun), a person licensed under Subchapter H, Chapter 411, Government Code (handgun licensing law), may not enter this property with a concealed handgun. Pursuant to Section 30.07, Penal Code (trespass by license holder with an openly carried handgun), a person licensed under Subchapter H, Chapter 411, Government Code (handgun licensing law), may not enter this property with a handgun that is carried openly. City of Coppell, Texas Page 5 Printed on 2/19/2021 C',P FE L File ID: 2021-5550 Version: 1 File Name: Exec Session City of Coppell, Texas Master File Number: 2021-5550 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Executive Session In Control: City Council File Created: 02/16/2021 Final Action: Title: Seek legal advice from City Attorney concerning acquisition of city owned property for utility easement located south of East Belt Line Road and east of South Belt Line Road. Notes: Sponsors: Attachments: Contact: Drafter: Related Files: History of Legislative File Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5550 Title Seek legal advice from City Attorney concerning acquisition of city owned property for utility easement located south of East Belt Line Road and east of South Belt Line Road. Summary City of Coppell, Texas Page 1 Printed on 2/19/2021 C',P FE L File ID: 2021-5549 Version: 1 File Name: WKS 2/23/21 City of Coppell, Texas Master File Number: 2021-5549 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Work Session In Control: City Council File Created: 02/16/2021 Final Action: Title: A. Discussion regarding agenda items. B. Review of Council Code of Conduct, House Rules, meeting protocols, and communication. C. Discussion regarding tethering ordinance. D. Presentation of Comprehensive Annual Financial Report (CAFR). Notes: Sponsors: Enactment Date: Attachments: Dog Tethering Memo.pdf Enactment Number: Contact: Hearing Date: Drafter: Effective Date: Related Files: History of Legislative File ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5549 Title A. Discussion regarding agenda items. B. Review of Council Code of Conduct, House Rules, meeting protocols, and communication. C. Discussion regarding tethering ordinance. D. Presentation of Comprehensive Annual Financial Report (CAFR). Summary City of Coppell, Texas Page 1 Printed on 2/19/2021 MEMORANDUM To: Mayor and City Council From: Danny Barton, Chief of Police Date: February 23, 2021 Reference: Animal Tethering Ordinance Introduction: Over the past few years, Coppell Animal Services has received calls from concerned citizens regarding the way some residents tether dogs on their private property. These same residents have expressed a desire to consider a Tethering Ordinance for the City of Coppell. Background: Concerned citizens began reaching out to Animal Services and the Coppell Police Department in 2016 requesting a tethering ordinance be enacted by the City of Coppell. A particular pet was the focus of these requests. Animal Services followed up on each complaint and found no violations. Concerns related to tethering of dogs are the potential for injury to the dog by the tether itself, lack of the dog's ability to defend itself if attacked by another animal, neglect which can lead to physical and/or psychological harm. An FAQ related to tethering of dogs from the American Humane Society has been attached to this memo. The City of Coppell does not have a city ordinance regarding dog tethering. Currently, the city follows state law, which is the minimum requirement. The State Law is Health and Safety Code, Title 10, Health and Safety of Animals, Chapter 821.077 State Law: Sec. 821.077. UNLAWFUL RESTRAINT OF DOG. (a) An owner may not leave a dog outside and unattended by use of a restraint that unreasonably limits the dog's movement: (1) between the hours of 10 p.m. and 6 a. m.; (2) within 500 feet of the premises of a school; or (3) in the case of extreme weather conditions, including conditions in which: (A) the actual or effective outdoor temperature is below 32 degrees Fahrenheit; (B) a heat advisory has been issued by a local or state authority or jurisdiction; or (C) a hurricane, tropical storm, or tornado warning has been issued for the jurisdiction by the National Weather Service. (b) In this section, a restraint unreasonably limits a dog's movement if the restraint: (1) uses a collar that is pinch -type, prong -type, or choke -type or that is not properly fitted to the dog; (2) is a length shorter than the greater of: (A) five times the length of the dog, as measured from the tip of the dog's nose to the base of the dog's tail; or (B) 10 feet; (3) is in an unsafe condition; or (4) causes injury to the dog. Added by Acts 2007, 80th Leg., R.S., Ch. 674 (H.B. 1411), Sec. 1, eff. September 1, 2007. Sec. 821.078. EXCEPTIONS. Section 821.077 does not apply to: (1) a dog restrained to a running line, pulley, or trolley system and that is not restrained to the running line, pulley, or trolley system by means of a pinch -type, prong -type, choke -type, or improperly fitted collar; (2) a dog restrained in compliance with the requirements of a camping or recreational area as defined by a federal, state, or local authority or jurisdiction; (3) a dog restrained for a reasonable period, not to exceed three hours in a 24-hour period, and no longer than is necessary for the owner to complete a temporary task that requires the dog to be restrained; (4) a dog restrained while the owner is engaged in, or actively training for, an activity that is conducted pursuant to a valid license issued by this state if the activity for which the license is issued is associated with the use or presence of a dog; (5) a dog restrained while the owner is engaged in conduct directly related to the business of shepherding or herding cattle or livestock; or (6) a dog restrained while the owner is engaged in conduct directly related to the business of cultivating agricultural products, if the restraint is reasonably necessary for the safety of the dog. Furthermore, The City of Coppell City Ordinance Chapter 9, Sec. 9-1-23 provides additional animal protections that could apply to this discussion. This is not a complete list of all laws related to the neglect and abuse of animals. Sec. 9-1-23. - Animal care. A. The owner or person who has custody or control of any animal shall provide: 1. Sufficient nutritious and wholesome food, served to the animal in clean containers, to maintain the animal in good health; 2. Clean and wholesome water, served to the animal in a clean container, such water to be available to the animal at all times; 3. Adequate shelter and protection from the weather at all times; and 4. Veterinarian care as needed to prevent suffering. B. It shall be unlawful for an owner or other person having custody or control of any animal to abandon such animal C. No person other than a licensed veterinarian shall crop a dog's ears. D. The operator of any motor vehicle which strikes or injures a domesticated animal shall stop and immediately render aid and report such incident to the animal services officer and the police. E. It shall be unlawful for any person to beat, starve or overwork, or to otherwise abuse any animal. (Ord. No. 95687; Ord. No. 96777) Legal: No review done by legal counsel Fiscal Impact: None. 3 Chaining and tethering dogs FAQ Have you seen chained dogs in your neighborhood and wondered what to do? Here are some common questions about chaining and tethering, including how you can help: What is meant by "chaining" or "tethering" dogs? Generally speaking, the terms "chaining" and "tethering" refer to the practice of fastening a dog to a stationary object and leaving them unattended. The term "chaining" tends to refer to situations where thick, heavy chains are used. "Tethering" is more often referred to partial restraint on a rope, lighter chain or pulley, which is the more prevalent form of tethering. These terms are not meant to refer to an animal being walked on a leash or cases of supervised, temporary tethering while an owner is present. Why do people tether their dogs? People tether their dogs for a variety of reasons. Most people who do this are unaware of the harm it can cause to their dogs. Social norms of pet -keeping have made tethering unpopular, so it is declining as a practice, but some reasons people do it include: • The dog is a repeat escapee, and the owner has run out of ideas to safely confine the dog. Sometimes this is the reason dogs are kept on heavier chains—they have chewed through or otherwise escaped lighter tethers and the owner is trying to keep them from getting loose. • The owner is trying to protect their dog from something on the other side of their fence (kids, another dog, etc.) by keeping the dog in one area in the yard. • The owner's fence is damaged, or the owner doesn't have a fenced yard. • The dog's behavior makes keeping them indoors challenging and the owner doesn't know how to correct the behavior. • The landlord may not allow the pet owner to keep the dog indoors or install a fence. • The pet owner comes from a family that always tethered dogs and may not realize there are better options. Why is tethering bad for dogs? Dogs are naturally social beings who need interaction with humans and/or other animals. Intensive confinement or long-term restraint can severely damage their physical and psychological well-being. An otherwise friendly and docile dog, when kept continuously chained or intensively confined in any way, becomes neurotic, unhappy, anxious and often aggressive. It is common for continuously tethered dogs to endure physical ailments as a result of being continuously tethered. Their necks can become raw and sore and their collars can painfully grow into their skin. They are vulnerable to insect bites and parasites and are at high risk of entanglement, strangulation and harassment or attacks by other dogs or people. Tethered dogs may also suffer from irregular feedings, overturned water bowls, inadequate veterinary care and extreme temperatures. During snow storms, these dogs often have no access to shelter. During periods of extreme heat, they may not receive adequate water or protection from the sun. Owners who chain their dogs are less likely to clean the area of confinement, causing the dogs to eat and sleep in an area contaminated with urine and feces. What's more, because their often neurotic behavior makes them difficult to approach, chained dogs are rarely given even minimal affection. Tethered dogs may become "part of the scenery" and can be easily ignored by their owners. How does tethering dogs pose a danger to humans? Tethering is not only bad for dogs—it is a high-risk factor in serious dog bites and attacks. Dogs unable to retreat from perceived or real threats can act out aggressively when approached. Dogs tethered for long periods can become highly aggressive. Dogs feel naturally protective of their territory; when confronted with a perceived threat, they respond according to their fight -or -flight instinct. A tied dog, unable to take flight, resorts to fight, attacking any unfamiliar animal or person who unwittingly wanders into his or her territory. Tragically, the victims of such attacks are often children who approach the dog unaware of the risks. Furthermore, tethered dogs who finally do get loose from their chains may remain aggressive and is likely to chase and attack unsuspecting passersby and pets because they have developed severe behavior problems from long-term, intensive confinement. It is important for people with tethered dogs to understand these risks. How should dogs be confined and restrained safely? The Humane Society of the United States believes that dogs are part of the family. We recommend that all dogs live indoors, receive regular exercise and are provided with adequate attention, food, water and veterinary care. Dogs living outdoors part or all of the time should be provided with a safe, escape -proof enclosure with proper shelter, where they may express natural behaviors. Should tethering ever be allowed? To become well -adjusted companion animals, dogs should interact regularly with people and other animals and should receive regular exercise. Sometimes situations with tethered dogs can be improved incrementally, such as by bringing the dog indoors at night at least, so advocates should be open to options. Placing an animal on a restraint can be acceptable if it is done for a short period or while supervised and if the tether is secured in such a way that it cannot become entangled with other objects. Collars should be comfortable and fitted properly; choke chains should never be used. Keeping an animal tethered for long periods or during extreme weather and natural disasters is never acceptable. What about attaching a dog's leash to a "pulley run"? Attaching a dog's leash to a long line—such as a clothesline or a manufactured device known as a pulley run—and letting the animal have a larger area in which to explore is preferable to tethering the dog to a stationary object. However, many of the same risks associated with tethering still apply, including hanging, attacks on or by other animals, lack of socialization and safety. C',P FE L File ID: 2021-5545 Version: 1 File Name: Minutes 2/9/21 City of Coppell, Texas Master File Number: 2021-5545 Type: Agenda Item Reference: Title: Consider approval of the minutes: February 9, 2021. Notes: Sponsors: Attachments: CM 2021-02-09.pdf Contact: Drafter: Related Files: History of Legislative File 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Consent Agenda In Control: City Council File Created: 02/15/2021 Final Action: Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5545 Title Consider approval of the minutes: February 9, 2021. Summary City of Coppell, Texas Page 1 Printed on 2/19/2021 CFFELL Tuesday, February 9, 2021 KAREN HUNT Mayor CLIFF LONG Place 1 BRIANNA HINOJOSA-SMITH Place 2 WES MAYS Place 3 MIKE LAND City Manager City of Coppell, Texas Minutes City Council 5:30 PM MARK HILL Mayor Pro Tem GARY RODEN Place 4 JOHN JUN Place 5 BIJU MATHEW Place 6 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Council Chambers Present 8 - Karen Hunt -,Cliff Long;Brianna Hinojosa-Smith;Wes Mays;Gary Roden -,John Jun;Biju Mathew and Mark Hill Also present were City Manager Mike Land, City Secretary Ashley Owens, City Attorney Robert Hager, and Deputy City Manager Traci Leach. Deputy City Manager Vicki Chiavetta was in attendance virtually. The City Council of the City of Coppell met in Regular Session on Tuesday, February 9, 2021 at 5:30 p.m. in the City Council Chambers of Town Center, 255 Parkway Boulevard, Coppell, Texas. 1. Call to Order As a result of recent Declarations of Emergency made by Dallas County and the City of Coppell in regards to the current pandemic, Governor Abbott has permitted for governing bodies to meet remotely and to conduct open meetings virtually. Mayor Karen Hunt called the meeting to order, determined that a quorum was present and convened into the Executive Session at 5:35 p.m. 2. Executive Session (Closed to the Public) 1st Floor Conference Room Section 551.087, Texas Government Code - Economic Development Negotiations. City of Coppell, Texas Page 1 City Council Minutes February 9, 2021 Discussion regarding economic development prospects south of Airline Drive and west of S. Belt Line Road. Discussed under Executive Session 3. Work Session (Open to the Public) Council Chambers Mayor Karen Hunt adjourned the Executive Session at 5:48 p.m. and convened into the Work Session at 5:52 p.m. A. Discussion regarding agenda items. B. Discussion and update regarding infrastructure projects. C. Discussion regarding vehicular parking and pedestrian access along W. Bethel Road. D. Discussion regarding the tethering ordinance. Presented in Work Session Regular Session Mayor Hunt adjourned the Work Session at 7:19 p.m. and reconvened into the Regular Session at 7:30 p.m. 4. Invocation 7:30 p.m. Councilmember Gary Roden gave the invocation. 5. Pledge of Allegiance Mayor Hunt and the City Council led those present in the Pledge of Allegiance. 6. Citizens' Appearance Mayor Hunt asked for those who signed up to speak: 1) Julie Dutta, 734 Hawk Lane, spoke in support of the need for a stronger tethering ordinance in the City of Coppell. 2) Ray Soria, 1305 Stonecrest Drive, spoke in support of the need for a stronger tethering ordinance in the City of Coppell. 3) Kathy Elliott, 350 Pepperwood, spoke in support of the need for a stronger tethering ordinance in the City of Coppell. 4) Kim Adams, 848 Woodmore Drive, spoke in support of the need for a stronger tethering ordinance in the City of Coppell. 5) Jana Alexander, 509 E Bethel School Road, spoke in support of the need for a stronger tethering ordinance in the City of Coppell. 6) Thomas Burrows, 138 Wynnpage Drive, spoke in support of the need for a stronger tethering ordinance in the City of Coppell. He also spoke regarding street lights not being fixed, overgrown areas, and culverts full of dirt. 7) Peyton Wood, 505 Sora Lane, spoke in support of the need for a stronger tethering ordinance in the City of Coppell. 8) Dorothy Fischer, 400 Sandy Knoll, spoke in support of the need for a stronger tethering ordinance in the City of Coppell. City of Coppell, Texas Page 2 City Council Minutes February 9, 2021 7. Consent Agenda A. Consider approval of the minutes: January 26, 2021. A motion was made by Councilmember Wes Mays, seconded by Councilmember Cliff Long, that Consent Agenda Items A-E be approved. The motion passed by an unanimous vote. B. Consider approval of an Ordinance for PD -157R8 -C, to allow for the subdivision of the property into three lots for the sale of the different lots/businesses on approximately 4.6 acres of property, located at the southwest corner of East Belt Line Road and South MacArthur Blvd., and authorizing the Mayor to sign. A motion was made by Councilmember Wes Mays, seconded by Councilmember Cliff Long, that Consent Agenda Items A-E be approved. The motion passed by an unanimous vote. Enactment No: OR 91500-A-763 C. Consider approval of an Ordinance for PD -260R3 -R to amend the site plan to allow for the demolition of an existing storage building and construction of a new structure containing a garage, enclosed storage area, and covered pavilion area; on 1.49 acres of property located at 1601 E. Sandy Lake Road; and authorizing the Mayor to sign. A motion was made by Councilmember Wes Mays, seconded by Councilmember Cliff Long, that Consent Agenda Items A-E be approved. The motion passed by an unanimous vote. Enactment No: OR 91500-A-764 D. Consider approval of moving the Board of Adjustment alternate member, Rhett Hickey, into the role of Board of Adjustment regular member vacated by John Jun for the remainder of the unexpired term. A motion was made by Councilmember Wes Mays, seconded by Councilmember Cliff Long, that Consent Agenda Items A-E be approved. The motion passed by an unanimous vote. E. Consider approval of a local government cooperative purchase from Iteris, Inc.; for vehicle detection equipment for 27 signalized intersections, as part of the Intersection Improvements project; in the amount of $428,538.80; as budgeted in 2020 Bond proceeds and roadway impact fees; and authorizing the City Manager to sign any necessary documents. A motion was made by Councilmember Wes Mays, seconded by Councilmember Cliff Long, that Consent Agenda Items A-E be approved. The motion passed by an unanimous vote. End of Consent Agenda City of Coppell, Texas Page 3 City Council Minutes February 9, 2021 8. Consider approval of a Resolution granting a moratorium from enforcement within the LI, HC, C, R and TC zoned districts from use of property and/or special use permit requirement in order for the property owner to operate a COVID-19 testing facility and/or COVID-19 vaccination site, or combination thereof, a temporary medical facility; providing for the provisions; and providing an effective date; and authorizing the Mayor to sign. Presentation: Matt Steerl, Development Services Administrator, made a presentation to the City Council. A motion was made by Councilmember Brianna Hinojosa-Smith, seconded by Mayor Pro Tem Mark Hill, that this Agenda Item be approved. The motion passed by an unanimous vote. Enactment No: RE 2021-0209.1 9. City Manager Reports - Project Updates and Future Agendas City Manager Mike Land reported that all updates were given during the Public Works update at Work Session. 10. Mayor and Council Reports Report by the City Council on recent and upcoming events. The City of Coppell is on a mission to make it easier for residents to get all of the information they need to stay up to date with the community, and city staff has been working diligently to design a brand-new website to make it easier to stay connected! The City is excited to announce that the transition to the new website was made official today! Coppelltx.gov has a completely new look. The website URL has not changed, and residents should continue to access coppelltx.gov for official City of Coppell information. Interested in running for City Council? Candidate filing for Mayor and City Council Places 2, 4, 6 ends at 5 p.m. on February 12. Candidate filing for Place 3 in the Special Election ends at 5 p.m. March 1st. Applications, forms, and information regarding running for elected office can be found on the City Secretary's Election page. The Municipal General and Special Election is on May 1, 2021. 11. Public Service Announcements concerning items of community interest with no Council action or deliberation permitted. Nothing to report. 12. Necessary Action from Executive Session There was no action resulting from Executive Session. 13. Adjournment City of Coppell, Texas Page 4 City Council Minutes February 9, 2021 There being no further business before the City Council, the meeting was adjourned at 8:10 p.m. Karen Selbo Hunt, Mayor ATTEST: Ashley Owens, City Secretary City of Coppell, Texas Page 5 C',P FE L File ID: 2021-5548 Version: 1 City of Coppell, Texas Master File Number: 2021-5548 Type: Agenda Item Reference: File Name: revised Metrocrest agreement 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Consent Agenda In Control: City Council File Created: 02/16/2021 Final Action: Title: Consider approval of a revised Coppell CARES Program Agreement between the City of Coppell and Metrocrest Services allowing an amendment to Assistance Grant, Section 3.9(a); and authorizing the Mayor to sign. Notes: Sponsors: Attachments: Memo - Metrocrest CARES Act Agreement.pdf, CARES Metrocrest Services Agreement.pdf Contact: Drafter: Related Files: History of Legislative File Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5548 Title Consider approval of a revised Coppell CARES Program Agreement between the City of Coppell and Metrocrest Services allowing an amendment to Assistance Grant, Section 3.9(a); and authorizing the Mayor to sign. Summary Fiscal Impact: [Enter Fiscal Impact Statement Here] Staff Recommendation: [Enter Staff Recommendation Here] Strategic Pillar Icon: City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5548) Sustainable Government City of Coppell, Texas Page 2 Printed on 2/19/2021 MEMORANDUM To: Mayor and City Council From: Vicki Chiavetta, Deputy City Manager Date: February 19, 2021 Reference: Consider approval of a revised Coppell CARES Program Agreement between the City of Coppell and Metrocrest Services allowing an amendment to Assistance Grant, Section 3.9(a); and authorizing the Mayor to sign. Introduction: On July 14th, 2020, City Council approved CARES Act funding for local social services and entered into an agreement with Metrocrest Services to provide monthly reimbursements for rental, food and utilities assistance to Coppell residents who have been financially impacted by the COVID-19 public health emergency, up to the amount of $244,550. As a result of the signing of the Consolidated Appropriations Act on December 27, 2020, Council approved a new agreement in January, 2021, extending the period during which recipients may incur eligible costs that may be covered using payments from the Coronavirus Relief Fund, to December 31, 2021. In the original agreement, Section 3.9(a) for receiving rental assistance reads: "If the housing, utilities, and/or food assistance applications are approved, the maximum assistance grant is $1500 per month, not to exceed (3) months or $4500, whichever is less." Due to the unforeseen length of the pandemic, Metrocrest requested that the city agree to extend the (3) months to (12) months and the $4500 to $18,000. To date, Metrocrest has expended approximately $130,000 of the original $244,550 designated to them. Because Metrocrest has not expended the total amount of CARES Act funds allotted to them in the original agreement, we are requesting approval from Council to allow this change to the agreement so they may continue assisting qualifying Coppell residents during this time of need. Legal Review: The City Attorney has reviewed the agreement. Fiscal Impact: Funding for the CARES ACT Grant Program is being provided by the Federal Government through the State of Texas and Dallas County. Recommendation: Staff recommends approval of the agreement. THE STATE OF TEXAS § AGREEMENT FOR ADMINISTRATION BY AND § BETWEEN CITY OF COPPELL AND METROCREST COUNTY OF DALLAS § SERVICES, INC FOR COPPELL CARES PROGRAM FOR FOOD AND HOUSING ASSISTANCE This agreement ("Agreement") is made and entered into as of the Effective Date by and between the City of Coppell, Texas (the "City"), and Metrocrest Services, Inc. (the "Provider") (City and Provider collectively referred to hereafter as the "Parties" or individually as a "Party".) WITNESSETH: WHEREAS, Dallas County (the "County") received federal funding under the Coronavirus Aid, Relief, and Economic Security Act (hereinafter "CARES Act") to address and respond to the effects of the COVID-19 public health emergency; and WHEREAS, the CARES Act provides funding to state and local governments to provide emergency housing, living assistance and food assistance to persons who have become unemployed or underemployed directly as a result of the COVID-19 public health emergency; and WHEREAS, the City and the County entered into that certain Interlocal Cooperation Agreement for the administration of the distribution of some of Dallas County's CARES Act funds by providing funds to the City for authorized CARES Act activities (the "Dallas County CARES Act Funding Interlocal Agreement"); and WHEREAS, the CARES Act allows the City to set up programs for food, housing and utilities assistance for its residents impacted by the COVID-19 pandemic; and WHEREAS, the City established the Coppell CARES Program (Program) which includes funding from the Dallas County CARES Act Funding Interlocal Agreement for food, housing and utilities assistance to City residents; and WHEREAS, the Dallas County CARES Act Funding Interlocal Agreement is incorporated herein for all purposes; and WHEREAS, the Provider is a Texas nonprofit corporation established under the laws of the State of Texas for the purpose of providing food, housing and utilities assistance and information and referral service regarding available social services for people living in the City and surrounding cities; and WHEREAS, the Provider agrees to administer the Coppell Cares Program for food, housing and utilities assistance on behalf of the City for eligible residents within the City and agrees to comply with the terms and conditions of this Agreement and the Dallas County CARES ��111111111NIETROCREST SERVICES, INC -(TM 119983) Act Funding Interlocal Agreement and be solely responsible for its performance under this Agreement; and WHEREAS, the City has previously allocated Two Hundred Forty -Four Thousand Five Hundred Fifty Dollars ($244,550.00) of the funding from the Dallas County CARES Act Funding Interlocal Agreement for the Provider to distribute to "Eligible Residents" (hereinafter defined) for food, housing and utilities assistance; and NOW THEREFORE, in consideration of all mutual covenants and agreements hereinafter set forth, and other good and valuable consideration the sufficiency and receipt of which is hereby acknowledged, the Parties agree as follows: Article 1 Term; Termination 1.1 This Agreement shall be effective upon execution by the Parties ("the Effective Date") and shall expire on December 31, 2021, unless terminated sooner as provided herein. 1.2 This Agreement may be terminated upon written notice by either Party in the event the other Party breaches any of the terms or conditions of this Agreement and such breach is not cured within thirty (30) days after written notice thereof. In the event of termination by the City the Provider shall immediately return any unexpended funds provided by the City pursuant to this Agreement. Article H Definitions "Eligible Expenditures" shall mean the necessary expenditures consisting of food delivery and mortgage, rental, or utility assistance to Eligible Residents incurred for the purpose of addressing or responding to the COVID-19 public health emergency and made between March 1, 2020 and 11:59 PM December 31, 2021. "Eligible Resident" shall mean vulnerable residents of the City whose income has been disrupted as a result of the COVID-19 public health emergency between March 1, 2020 and 11:59 A.M. December 31, 2021. Article HI Services 3.1 Administration. The Provider agrees to administer the Program on behalf of the City for Eligible Residents in the City. 3.2 Payment of Funds. The City agrees to reimburse Provider up to the sum of Two Hundred Forty -Four Thousand Five Hundred Fifty Dollars ($244,550.00) less any money that has been previously paid for the Program. The Provider shall submit an invoice to be reimbursed for eligible funds distributed under the Program and the applicable administrative costs. The invoice ��111111111NIETROCREST SERVICES, INC -(TM 119983) shall be submitted monthly along with the required supporting documents by the 7h of each month. It is encouraged that supporting documentation be submitted on a bi-weekly basis to allow the City time to review the information to speed reimbursement processing. 3.3 Eligible Expenditures. This Program only covers distributions and expenses made between March 1, 2020 and 11:59 PM December 10, 2021. Committing to a distribution does not qualify. Payment of the expenditure actually has to have been made by 11:59 PM on December 10, 2021; the expenditure must have been or must be for the purpose of addressing or responding to the COVID-19 emergency; and the expenditure must not have already been budgeted for as of March 27, 2020. Any expenditures obligated, but not yet paid by this time shall not be eligible. 3.4 Documentation for all Expenditures. The City and the Provider must comply with the recordkeeping, reporting and other requirements of the CARES Act. The Provider shall document each use of Funds. The City and the Provider shall keep and maintain all records of the administration and use of Program funds for a period of four (4) years and ninety (90) days beginning on December 31, 2021. 3.5 Use of Funds. The Provider agrees that the Program funds will be dedicated solely to Eligible Residents in the City for Eligible Expenditures. The use of funds is governed by this Agreement, the CARES Act and all U.S. Treasury Department regulations or guidelines thereunder. The Provider hereby agrees to comply with all terms and conditions relating to the use of funds from the Dallas County CARES Act Funding Interlocal Agreement funds and the CARES Act. The Provider agrees to provide periodic reports relating to the use of Program funds as may be requested or required by the County. The Provider agrees to: a) only use Program funds for eligible expenditures under the CARES Act and in accordance with this Agreement; b) only use Program funds for expenditures made between March 1, 2020 and 11:59 p.m., December 31, 2021; C) document and justify that each Program participant is an Eligible Resident; d) acknowledge and recognize that the County is the source of the City Program funds as part of each City's Program funding under the CARES Act; e) comply with the terms and conditions of this Agreement and the Dallas County CARES Act Funding Interlocal Agreement; f) ensure that Eligible Resident has not applied or received funds from the County's Emergency Housing Assistance Program; and g) fund costs for administering the Program, pursuant to Section 3.1 of this Agreement, in an amount not to exceed ten percent (10%) of all funds distributed under this Agreement. 3.6 Administration. Provider Services shall manage and administer this Program on behalf of their City as follows: a) Provider shall accept, verify, approve/deny, and track applications to the program. ��111111111NIETROCREST SERVICES, INC -(TM 119983) b) Provider shall create a file for each eligible applicant that contains: the completed COVID19 Impact Form, application, proof of need documentation and copy of payment verification. C) Provider shall submit a monthly report detailing the distributions and administrative costs for which they are seeking reimbursement. The report shall list the applicant identifier, payee, amount distributed, and reason for the distribution (rent or mortgage assistance, food assistance or utility assistance). d) If a grant is made to an eligible applicant, the grant must be made directly to the landlord or financial institution of the applicant, or the utility provider, or for food, through direct assistance or a voucher. e) The City has the right to access and review any application and supporting material, and reject/refuse payment for any of the approved applications if determined ineligible or to have insufficient information; and f) The City and Provider Services must comply with the recordkeeping, reporting and other requirements of the CARES Act. g) On or about November 1, 2021, Provider and the City shall meet to evaluate the total disbursements made to date and to estimate the funds that will be expended by the close of the submittal period (December 10, 2021). 3.7 Eli ig bility and Criteria for the Program. To be eligible for a grant from the Program: a) The applicant must be a resident of both the City and Dallas County; b) Criteria are those set forth in the CARES Act and the Treasury Department's guidance thereon; C) Only one applicant per household; d) Rent on a lease where the landlord is related within the second degree by blood or marriage to the applicant is not eligible. 3.8 No Duplication of Assistance Applications. Applicant or any other person in the household cannot be currently seeking or have received housing or living assistance for the same expenses under any other federal, state, or local program. 3.9 Assistance Grant. The following rules apply to the amount and extent of grants to an applicant: a) If the housing, utilities and/or food assistance applications are approved, the maximum assistance grant is $1,500 per month, not to exceed (12) months or $18,000, whichever is less. Payments are to be made directly to the providers. b) Grant applications may not include a request for payments for property tax, insurance or late fees. C) Subject to the limits above, food assistance is provided from the Provider Food Pantry. d) Utility assistance for municipality provided utility services (water, wastewater, electric, gas or solid waste disposal) are ineligible. e) Regardless of whether the Applicant has qualified for all three grants, grant ��111111111NIETROCREST SERVICES, INC -(TM 119983) assistance under the Program is capped at $4,500 for any one household. Once the cap is reached all grant funding for the grantee is closed, even if the grantee has been qualified for additional funds not yet paid to the grantee. 3.10 Reimbursement and Recapture of Ineligible Expenditures. The Parties understand that the distribution of funds for food, housing and utilities assistance to Eligible Residents is an eligible use of the Dallas County CARES Act Funding Interlocal Agreement and CARES Act funds. If the County, the U.S. Department of Treasury, or its designee, in its reasonable discretion, determines that the expenditure of Funds is not an eligible expenditure, then the City shall be responsible to make any necessary reimbursement in an amount equal to the amount of the ineligible expenditure from other of its funds. 3.11 Repayment of Unused Funds. Any Program funds not expended as provided herein by 11:59 PM December 31, 2021 shall be returned by the City to the County within 30 days. 3. 12. Reports. The City shall provide periodic reports on the use of the Funds as requested or required by Dallas County. Joint Obligations relating to Use of the Funds. a) document and verify that each expenditure was an eligible expenditure or distribution under this Agreement and the CARES ACT; b) retain copies of documentation for the retention period applicable to the CARES ACT; c) use the Funds for distributions and expenditures related to the COVID-19 emergency only; d) reimburse and re -pay to the County any monies not expended in accordance with the Interlocal Agreement; e) acknowledge and recognize that the source of these Funds is Dallas County and its CARES ACT allocation for any public programs or initiatives using these Funds; coordinate with the County any public programs or initiatives so that no duplication of services, initiatives or programs occurs; and g) comply with the terms and conditions of the Program. Article IV Indemnification Provider agrees to assume and does hereby assume all responsibility and liability for damages sustained by persons or property, whether real or asserted, in connection with the performance of services performed and to be performed hereunder. Provider covenants and agrees ��111111111NIETROCREST SERVICES, INC -(TM 119983) to, and does hereby indemnify and hold harmless the City its council, officers, agents, and employees from all suits, action, or claims of any character brought for or on account of any injuries or damages, whether real or asserted, sustained by any person or property by or in consequence of any negligent omission, act or conduct of Provider, its agents, servants or employees. The covenants and liabilities of Provider shall survive the termination or expiration of this Agreement. Article V Miscellaneous Provisions 5.1 Entire Agreement. This Agreement constitutes the sole and only agreement between the Parties and supersedes any prior understandings written or oral agreements between the Parties with respect to this subject matter. 5.2 Assignment. Provider may not assign this Agreement in whole or in part without the prior written consent of City. In the event of an assignment by Provider to which City has consented, the assignee shall agree in writing with City to personally assume, perform, and be bound by all the covenants, and obligations contained in this Agreement. 5.3 Successors and Assigns. Subject to the provisions regarding assignment, this Agreement shall be binding on and inure to the benefit of the Parties to it and their respective successors and assigns. 5.4 Governing Law, Venue. The laws of the State of Texas shall govern this Agreement; and venue for any action concerning this Agreement shall be in a state court of competent jurisdiction in Dallas County, Texas. The Parties agree to submit to the personal and subject matter jurisdiction of said Court. 5.5 Amendments. This Agreement may be amended only by the mutual written agreement of the Parties. 5.6 Audits and Records. Provider agrees that during the term hereof the City and its representatives may, during normal business hours and as often as deemed necessary, inspect, audit, examine and reproduce any and all of Provider's records relating to the services provided pursuant to this Agreement for a period of one year following the date of completion of services as determined by the City or date of termination if sooner. 5.7 Severability. In the event any one or more of the provisions contained in this Agreement shall for any reason be held to be invalid, illegal, or unenforceable in any respect, such invalidity, illegality or unenforceability shall not affect any other provisions, and the Agreement shall be construed as if such invalid, illegal, or unenforceable provision had never been contained in it. 5.8 Independent Contractor. It is understood and agreed by and between the Parties that Provider in satisfying the conditions of this Agreement, is acting independently, and that City assumes no responsibility or liabilities to any third party in connection with these actions. All ��111111111NIETROCREST SERVICES, INC -(TM 119983) services to be performed by Provider pursuant to this Agreement shall be in the capacity of an independent contractor and not as an agent or employee of City. Provider shall supervise the performance of its services and shall be entitled to control the manner and means by which its services are to be performed, subject to the terms of this Agreement. 5.9 Notices. Any notice required or permitted to be delivered hereunder may be sent by first class mail, overnight courier or by confirmed or facsimile to the address specified below, or to such other party or address as either Party may designate in writing, and shall be deemed received three (3) days after delivery set forth herein: If intended for City, to: With copy to: Mike Land, City Manager Robert E. Hager City of Coppell, Texas Nichols, Jackson, Dillard, Hager & Smith, LLP 13000 William Dodson Parkway 1800 Ross Tower Coppell, Texas 75234 500 N. Akard Dallas, Texas 75201 If intended for Provider: Tracy Eubanks, Chief Executive Officer Metrocrest Services, Inc. 13801 Hutton Drive, Suite 150 Coppell, Texas 75234 5.10 Counterparts. This Agreement may be executed by the Parties hereto in separate counterparts, each of which when so executed and delivered shall be an original, but all such counterparts shall together constitute one and the same instrument. Each counterpart may consist of any number of copies hereof each signed by less than all, but together signed by all of the Parties hereto. 5.11 Exhibits and Recitals. The recitals and exhibits attached hereto are incorporated herein and made a part hereof for all purposes. 5.12 Survival of Covenants. Any of the representations, warranties, covenants, and obligations of the Parties, as well as any rights and benefits of the Parties, pertaining to a period of time following the termination of this Agreement shall survive termination. (signatures on following page) ��111111111NIETROCREST SERVICES, INC -(TM 119983) SIGNED AND AGREED this day of , 2021. CITY OF COPPELL, TEXAS Mike Land, City Manager Attest: Christel Pettinos, City Secretary Approved as to Form: Robert E. Hager, City Attorney SIGNED AND AGREED this day of , 2021. METROCREST SERVICES, INC. Tracy Eubanks, Chief Executive Officer ��111111111NIETROCREST SERVICES, INC -(TM 119983) C',P FE L File ID: 2021-5554 Version: 1 File Name: SC Board member City of Coppell, Texas Master File Number: 2021-5554 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Consent Agenda In Control: Information Systems File Created: 02/17/2021 Final Action: Title: Consider approval of accepting the resignation of Jeff Donaldson from Smart City Board, and appointing an alternate member, Cailin Swingle, of said Board to a regular member for the remainder of the unexpired term. Notes: Sponsors: Attachments: SC Board Member Memo.pdf, Resignation Letter.pdf Contact: Drafter: Related Files: History of Legislative File Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5554 Title Consider approval of accepting the resignation of Jeff Donaldson from Smart City Board, and appointing an alternate member, Cailin Swingle, of said Board to a regular member for the remainder of the unexpired term. Summary Fiscal Impact: None Staff Recommendation: Staff recommends approval. Strategic Pillar Icon: City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5554) Sustainable Government City of Coppell, Texas Page 2 Printed on 2/19/2021 COPPEL " L MEMORANDUM To: Mayor and City Council From: Jerod Anderson, Director of Enterprise Solutions Date: February 23, 2021 Reference: Consider approval of accepting the resignation of Jeff Donaldson from Smart City Board, and appointing an alternate member, Cailin Swingle, of said Board to a regular member for the remainder of the unexpired term. 2040: Foundation of Sustainable Government On February 10, 2021, Jeff Donaldson resigned his position from Smart City Board. This resignation leaves one unexpired term for a regular member on the Smart City Board. The term will expire at the end of 2021. Cailin Swingle was appointed by City Council as an alternate member in the Boards & Commission process in the Fall of 2020. Staff has spoken with Ms. Swingle and she has agreed to serve as a regular member if appointed by City Council. Staff recommends the alternate position remain vacant until appointments are made in December. February 10, 2021 To: Whom It May Concern Cc: Jerod Anderson Fr: Jeff Donaldson Please accept my resignation from the Smart City Board effective today. Thank you for the opportunity to serve. I'm proud of what the Smart City Board accomplished in 2020 and the presentation in October to our City Council. Thank You. Jeff Donaldson City of Coppell, Texas C',P FE L File ID: 2021-5535 Version: 1 File Name: Audit 2020 Presentation Master File Number: 2021-5535 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Agenda Ready In Control: Finance File Created: 02/11/2021 Final Action: Title: Consider approval of the Comprehensive Annual Financial Report (CAFR) for the fiscal year ending September 30, 2020. Notes: Sponsors: Attachments: Audit Agenda Item Memo FY 2020.pdf, 2020 CAFR 2-15-21 Contact: Drafter: Related Files: History of Legislative File Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5535 Title Consider approval of the Comprehensive Annual Financial Report (CAFR) for the fiscal year ending September 30, 2020. Summary See attached memorandum. Fiscal Impact: There is no direct fiscal impact from this agenda item. Staff Recommendation: The Finance Department recommends acceptance of the CAFR for fiscal year ending September 30, 2020. Strategic Pillar Icon: City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5535) Sustainable Government City of Coppell, Texas Page 2 Printed on 2/19/2021 T HI E , C I T Y . C P COPPELL Fr � MEMORANDUM To: Mayor and City Council From: Mary Huning, Chief Accountant Via: Jennifer Miller, Director of Finance Date: February 23, 2021 Reference: Consider approval of the Comprehensive Annual Financial Report (CAFR) for the fiscal year ending September 30, 2020 2040: Sustainable City Government Introduction: As required by Section 7.13 of the City of Coppell Home Rule Charter, an independent audit must be made of all accounts of the City by a Certified Public Accountant. Analysis: John DeBurro, Partner, with the audit firm of Weaver, will present the results of the financial audit. Legal Review: Agenda item was reviewed by legal as part of the agenda packet. Fiscal Impact: There is no direct fiscal impact from this agenda item. Recommendation: The Finance Departments recommends acceptance of the CAFR for fiscal year ending September 30, 2020. CITY OF COPPELL, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020 Prepared by: Department of Finance Jennifer Miller Director of Finance CITY OF COPPELL, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2020 TABLE OF CONTENTS INTRODUCTORY SECTION TransmittalLetter....................................................................................................................................................................... 1 - 6 Certificate of Achievement for Excellence in Financial Reporting................................................................................................... 7 PrincipalOfficers.............................................................................................................................................................................. 8 OrganizationalChart........................................................................................................................................................................ 9 FINANCIAL SECTION Independent Auditors' Report IndependentAuditor's Report..............................................................................................................................................11-13 Management's Discussion and Analysis (unaudited) Management's Discussion and Analysis.............................................................................................................................. 15-27 Basic Financial Statements Government -Wide Financial Statements Statementof Net Position.................................................................................................................................................... 29 Statementof Activities................................................................................................................................................... 30-31 Fund Financial Statements Governmental Fund Financial Statements BalanceSheet.................................................................................................................................................................... 32 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ....................................... 33 Statement of Revenues, Expenditures, and Changes in Fund Balances............................................................................ 34 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities................................................................................................. 35 Budget and Actual Comparison Statements Statement of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual— General Fund.................................................................................................................................................... 36 Statement of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Infrastructure Maintenance Special Revenue Fund................................................................................................. 37 Proprietary Fund Financial Statements Statementof Net Position................................................................................................................................................ 38 Statement of Revenues, Expenses, and Changes in Net Position...................................................................................... 39 Statementof Cash Flows................................................................................................................................................... 40 Fiduciary Fund Financial Statements Statement of Fiduciary Net Position.................................................................................................................................. 41 Statement of Changes in Fiduciary Net Position............................................................................................................... 42 Notes to the Financial Statements..................................................................................................................................... 43-80 Required Supplemental Information (unaudited) Texas Municipal Retirement System Schedule of Changes in Net Pension Liability and Related Ratios .................................... 81 Texas Municipal Retirement System Schedule of Pension Contributions.................................................................................. 82 City of Coppell Retiree Health Care Plan Schedule of Changes in Net OPEB Liability and Related Ratios .................................. 83 Texas Municipal Retirement System Schedule of OPEB Contributions....................................................................................... 84 Supplemental Death Benefits Fund Schedule of Changes in Total OPEB Liability and Related Ratios ........................................ 85 Combining and Individual Fund Financial Statements and Schedules Nonmajor Governmental Funds CombiningBalance Sheet............................................................................................................................................... 90-93 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance........................................................... 94-97 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Donations Special Revenue Fund..................................................................................................................... 98 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Parks Special Revenue Fund............................................................................................................................. 99 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Police Special Revenue Fund.......................................................................................................................... 100 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Child Safety Special Revenue Fund................................................................................................................ 101 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Crime Prevention Special Revenue Fund....................................................................................................... 102 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Municipal Court Special Revenue Fund......................................................................................................... 103 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Red Light Enforcement Special Revenue Fund............................................................................................... 104 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual —Juvenile Case Manager Special Revenue Fund............................................................................................... 105 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Recreation Development Corporation #2 Special Revenue Fund.................................................................. 106 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Court Technology Special Revenue Fund....................................................................................................... 107 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual —Tree Preservation Special Revenue Fund....................................................................................................... 108 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Judicial Efficiency Special Revenue Fund.......................................................................................................109 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Coppell Economic Development Foundation Special Revenue Fund............................................................. 110 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Drainage Utility District Special Revenue Fund.............................................................................................. 111 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Rolling Oaks Cemetery Special Revenue Fund............................................................................................... 112 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Hotel Occupancy Tax Special Revenue Fund.................................................................................................. 113 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Coppell Arts Center Special Revenue Fund....................................................................................................... 114 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Recreation Development Corporation Debt Service Fund............................................................................. 115 Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — Perpetual Care -Rolling Oaks Cemetery Permanent Fund.............................................................................. 116 General Obligation Debt Service Fund Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual .................................................. 118 Internal Service Funds Combining Statement of Net Position.................................................................................................................................. 120 Combining Statement of Revenues, Expenses, and Changes in Net Position....................................................................... 121 Combining Statement of Cash Flows.................................................................................................................................... 122 Private -Purpose Trust Fund Comparative Statement of Fiduciary Net Position — Private -Purpose Trust Fund................................................................ 124 Comparative Statement of Changes in Fiduciary Net Position — Private -Purpose Trust Fund .............................................. 125 Other Post -employment Benefit Trust Fund Comparative Statement of Fiduciary Net Position — Other Post -Employment Benefits Trust Fund ..................................... 128 Comparative Statement of Changes in Fiduciary Net Position — Other Post -Employment Benefits Trust Fund ................... 129 Agency Fund Combining Statement of Fiduciary Net Position — Agency Fund.......................................................................................... 132 Statement of Changes in Assets and Liabilities — Agency Fund............................................................................................ 133 STATISTICAL SECTION (Unaudited) Financial Trends Table 1 Net Position by Component............................................................................................................................136-137 Table 2 Changes in Net Position................................................................................................................................... 138-139 Table 3 Fund Balance, Governmental Funds................................................................................................................ 140-143 Table 4 Changes in Fund Balances, Governmental Funds............................................................................................ 144-145 Revenue Capacity Table 5 Assessed Value and Estimated Actual Value of Taxable Property.......................................................................... 147 Table 6 Direct and Overlapping Property Tax Rates.................................................................................................... 148-149 Table 7 Principal Property Tax Payers.................................................................................................................................150 Table 8 Property Tax Levies and Collections....................................................................................................................... 151 Debt Capacity Table 9 Ratio of Outstanding Debt by Type................................................................................................................. 152-153 Table 10 Ratio of General Bonded Debt Outstanding........................................................................................................... 154 Table 11 Direct and Overlapping Governmental Activities Debt.......................................................................................... 155 Table 12 Computation of Legal Debt Margin........................................................................................................................ 156 Demographic and Economic Information Table 13 Demographic and Economic Statistics................................................................................................................... 157 Table14 Principal Employers................................................................................................................................................ 158 Operating Information Table 15 Full-time Equivalent City Government Employees by Function/Program.............................................................. 159 Table 16 Operating Indicators by Function/Program..................................................................................................... 160-161 Table 17 Capital Asset Statistics by Function/Program......................................................................................................... 163 Other Information Table 18 Active and Retiree Health Insurance Costs..................................................................................................... 164-165 ' H E w C $ T V ......... ........ ................. . . .. COPPELL � �' , r kh«� Jnr . . . . . .... . k « r/'5 CITY OF COPPELL, TEXAS February 15, 2021 Honorable Mayor and City Council City of Coppell, Texas Dear Mayor and Council: The Comprehensive Annual Financial Report of the City of Coppell, Texas (the "City'), for the year ended September 30, 2020, is hereby submitted as mandated by both local ordinances and state statutes. These ordinances and statutes require that the City issue an annual report on its financial position and activity, and that an independent firm of certified public accountants audit this report. Responsibility for both the accuracy of the data, and the completeness and fairness of the presentation, including all disclosures, rests with management. Management of the City is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft or misuse, and to ensure that adequate accounting data is compiled to allow for the preparation of financial statements in conformity with accounting principles generally accepted in the United States of America. The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The concept of reasonable assurance recognizes that: (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. All disclosures necessary to enable the reader to gain an understanding of the City's financial activities have been included. The City Council selected the firm of Weaver and Tidwell, L.L.P. to audit these financial statements. The independent auditor has issued an unmodified ("clean") opinion on the City's financial statements for the year ended September 30, 2020, and the auditor's report is located at the front of the financial section of the Comprehensive Annual Financial Report. Management provides a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City's MD&A can be found immediately following the independent auditor's report. 2 5 5 PAN KW'AY '' P.0, 8(:)X P4 7 8 * C 0 P IFt L. I... "I"X 75()Io * I"E L. 072 40 2 ()C)22 * FAX. W 7 2 3 Q 4 307 Profile of the Government Location and Population: The City of Coppell is located in the northwest portion of Dallas County with a small area of the City extending into Denton County. The City is bound by the cities of Lewisville on the north, Grapevine on the west, Carrollton on the east, Irving on the south, Dallas on the southeast, and the Dallas -Fort Worth International Airport on the southwest. Interstate Highway 635 is a direct route between the City and City of Dallas. The City of Fort Worth is approximately 20 miles to the southwest via Highway 121. Coppell's land area is 14.71 square miles and has an estimated population of 41,818. Governing Body: The City of Coppell was originally incorporated December 17, 1955. The current Charter was adopted January 18, 1986 and amended August 28, 2001. The City is a home rule city and operates under the Council -Manager form of government. The legislative and governing body of the City consists of a Mayor and seven (7) Council members and is known as the "City Council of the City of Coppell, Texas." The Council members are elected by place at large under the general provisions provided by Article III of the Charter for three (3) year terms. The three (3) year terms are staggered. Commencing with the regular municipal election of 2002, council members for Places 1, 3, 5, and 7 shall be elected for a term of three (3) years. Commencing with the regular municipal election of 2003, council members for Places 2, 4, 6, and the mayor shall be elected for a term of three (3) years. The Mayor and each Councilmember, unless sooner removed under the provisions of the City Charter, hold office until a successor is elected and qualified. Regular terms of office commence at the beginning of the first regular meeting of the Council in May or following the final election as provided in section 3.01 of the City Charter. The Charter requires that the Council appoint a City Manager to act as the chief administrative and executive officer of the City. The City Manager is not appointed for a definite fixed time and may be removed at the will and pleasure of the majority of the Council. It is the responsibility of the City Manager to appoint and remove department heads and conduct the general affairs of the City in accordance with the policies of Council. Services Provided by the City: The City provides to its citizens those services which have proven to be necessary and meaningful and can be provided by the City at the least cost. Major services provided are: police and fire protection, emergency ambulance service, water and sewer service, park and recreational facilities and a library with 83,775 physical volumes and 9,024 digital volumes. Other services include planning future land use, traffic control, building inspection, and environmental control. Electrical, gas, telephone and cable television services are provided by privately -owned utility companies. These companies are Oncor, Texas -New Mexico Power, Atmos, Frontier, AT&T, and Spectrum, respectively. Budgeting: The City Charter establishes the fiscal year as the twelve-month period beginning October 1. The departments submit to the City Manager a budget of estimated expenditures for the ensuing fiscal year no CITY OF COPPELL, TEXAS 2 later than the first of July. The City Manager subsequently submits a budget of estimated expenditures and revenues, by August 5, to the City Council. Upon receipt of the budget estimates, the Council holds a public hearing on the budget ordinance and tax rate ordinance. Information about the budget ordinance is then published in the official newspaper of the City. The Council is precluded from passing the budget ordinance until fourteen days have passed after the ordinance publication. During the fiscal year, budgetary control is maintained by comparison of departmental appropriation balances with purchase orders prior to their release to vendors. Purchase orders which exceed appropriated balances are not released until they have been further reviewed and approved by the City Manager or his designee. Departmental appropriations, that have not been expended or encumbered by the departments at the end of the fiscal year, lapse. Therefore, funds that were budgeted and not used by the departments during the fiscal year are not available for their use unless appropriated in the ensuing fiscal year's budget. The City Council approves annual appropriations for operations and interfund transfers for all operating and debt service funds. The City Manager has the authority to transfer unexpended balances between departmental budgets within appropriated funds. The City Council, however, must approve any increase in fund appropriations. The legal level of budgetary control is the fund level. For additional information about the budget process, see Note 2 of the Notes to Financial Statements. Reporting Entity: This report includes all funds of the City of Coppell and its component units. A component unit is a legally separate entity for which the city is financially accountable. A "blended component unit", although a legally separate entity is, in substance, part of the City's operations. Accordingly, the Coppell Recreation Development Corporation #2 are reported in two special revenue funds, a capital project fund, and a debt service fund and The Coppell Economic Development Foundation is recorded as a special revenue fund. Local Economy Coppell has a large industrial area within the City with rail service and adequate water storage to meet fire protection and other demands. The City is not financially dependent upon any one industry or type of industry. The City recognizes the value of industry to its economic base and continues to seek industry which will be beneficial to the community. The City has direct access to Interstate Highway 635 and easy access to Interstate Highway 35. Railroad freight service is provided by the Dallas, Garland, and Northeastern Railroad which operates along the Cotton Belt Rail Corridor. The City is located only four miles northeast of the Dallas -Fort Worth International Airport. The City is served by the Coppell Independent School District (CISD), one of the highest rated school districts in the Dallas -Fort Worth metropolitan area. The City has two high schools, three middle schools, and ten elementary schools. Enrollment for 2019/20 school year was 13,055 with a pupil -teacher ratio of one teacher to 17 students. The school administration and citizenry have taken an aggressive approach in the support and financing of an outstanding school system and excellent facilities. CITY OF COPPELL, TEXAS 3 Colleges within close proximity to the City are Northlake College, Tarrant County College, Southern Methodist University, University of Dallas, University of North Texas, Texas Woman's University, University of Texas at Dallas, University of Texas at Arlington, and Texas Christian University, all of which are well- known for their educational standards. Medical services are provided by the Coppell Family Physicians. Full-service hospitals in the immediate area include Trinity Medical Center, Las Colinas Medical Center, Medical Center Lewisville, and Baylor - Grapevine Hospital. An advanced life support program is provided by paramedic employees of the City's fire department. Coppell, located in the Dallas -Fort Worth Metroplex, and included as one of the thirteen cities which comprise the Mid -Cities, continues to grow and develop. This growth and development should continue in subsequent years as Coppell has close proximity to the Dallas -Fort Worth metropolitan area and the Dallas -Fort Worth International Airport. The City has recognized the need for planning of its systems for handling growth as well as land -use planning and development. Many hours continue to be spent by a highly competent and professional staff to ensure positive benefits from development. Long-term Financial Planning Unassigned Fund Balance: The $64,338,853 unassigned fund balance in the General Fund is the equivalent of 110.5 percent of general fund expenditures. The financial policy guidelines set by the Fund Balance Policy approved by the governing body states that the unassigned classification includes all amounts not contained in other classifications and that the unassigned fund balance for the general fund will be maintained at a level sufficient to provide the required resources to meet operating costs needs, to allow for unforeseen needs of an emergency nature, and to permit orderly adjustments to changes resulting from fluctuation of revenue sources. On an annual basis, the City studies a five-year plan for evaluating tax rates and utility rates as they relate to debt financing for capital needs and the operating costs of providing services to citizens. Authority to Issue Debt: The City Charter states "the City shall have the power to borrow money on the credit of the City and to issue general obligation bonds for permanent public improvements or for any other public purpose not prohibited by law and this charter and to issue refunding bonds to refund outstanding bonds previously issued." The Charter precludes the use of bond proceeds for any purpose other than that for which the bonds were sold. Bond Rating The City's bond ratings are as follows: General Obligation Sales Tax Standard & Poor's AAA AA Moody's Investor Services Aaa Aa2 CITY OF COPPELL, TEXAS 4 Major Initiatives As with every municipality in the nation, a large part of the City's focus in 2020 has been on helping residents and businesses in Coppell through the global pandemic. In response to the Executive Orders put in place by the Governor of Texas for COVID-19, some programs, facilities, and events were put on hold, but the work of the City and service to our citizens never stopped. While some essential jobs had to be provided in person, many departments were able to adapt and shift seamlessly to a virtual environment, providing services to the public with the safety of customers and staff in mind. The City of Coppell was one of the first cities in the Metroplex to offer free COVID-19 testing to Coppell residents and employees in Coppell businesses. The City provided business assistance grants from CARES Act funds. The City approved 102 applications, which resulted in $383,931 in grants to Coppell businesses as well as providing funding to two of the school districts that serve the community to help with distance learning for Coppell students and funding to Metrocrest Services as well as Coppell Family YMCA to help Coppell residents in need. The bulk of CARES Act funds will be utilized in fiscal year 2021. Development and business activity continued strong in Coppell during the pandemic. While retail, restaurant and service-oriented businesses suffered from the pandemic, many office and industrial tenants saw an increase in business during 2020. Coppell has over 28 million square feet of commercial space in the City of Coppell, and commercial vacancy rates continued to remain low. The City welcomed approximately 47 new businesses in 2020, and several businesses announced their relocation to Coppell including the North American headquarters for Maclaren and the worldwide headquarters for Vari. The total number of businesses in Coppell remains over 1,500, and those businesses employ approximately 23,000 individuals. While new development and business attraction will always remain a critical focus, creating new investment through business retention and redevelopment has become more important as the City nears build -out. As part of business retention efforts, the City started a Workforce Transit program in partnership with Lyft and Denton County Transportation Association for Coppell employers in October 2019. This test program is free of charge for employers and provides rides at a minimal cost for riders. The test period for the program was extended until September 30, 2021 to allow time to gather true ridership data. The City also planned to host the second annual virtual job fair for Coppell businesses in 2020, but that event was put on hold due to the pandemic. Most businesses did not see a need to hire new employees during this time so the program will resume when the majority of Coppell businesses feel they are ready to begin hiring again. The City continues to invest in City facilities, roadways, community events, and public spaces. City Council approved funding for a new Arts Center in 2018. The facility was scheduled to open in May of 2020. The grand opening event was postponed due to COVID-19 and is now tentatively planned for September 2021. With a commitment to providing safe events, the Arts Center staff made changes to the schedule, including adding a popular drive-in movie series during the summer months that was extended through the fall. Work began on a 4th fire station in 2020. The strategic location of this new fire station will help with the Fire Department's current area of coverage and response times to help the City maintain its ISO 1 Rating. The Fire Department was awarded the SAFER Grant to help employ the new fire fighters to staff the additional station. The station should be open and operational in early 2021. Roadway improvements continue to improve access in and around the City. Construction of South Freeport Parkway began in 2018 and finished in 2020. Reconstruction of Parkway Boulevard began in 2019 and was completed in 2020. Airline Drive is currently under construction, and Belt Line Road is in the design phase and will be reconstructed beginning in the summer of 2021. CITY OF COPPELL, TEXAS 5 City Council: accepted the Vision 2040 Plan and adopted the goals and pillars from that plan in 2019. Two new citizen Boards were created as a result The Smart City Board and the, Future Oriented Approach to Residential Development Task Force began meeting in 2020 to discuss topics and serve as advisory committees on important topics that were a result of that visioning process. Allies in Community was new initiative started! in 2017. The group has continued growing and started its 3rd cohort during 2020. This program was created to build relationships through common ground, foster a deep sense of belonging, and enhance residents' engagement in, the City, Allies In Community bridges generations and cultures, engages stakeholders in a shared vision for the future, and foster community alliances to sustain and grow Coppell's legacy as a Family Community for a Lifetime, 2020 was a different year for the world, but the City of Coppell remained committed to our culture and to providing exceptional service to our customers to meet their needs iri a safe and effective way, Awards and Acknowjed&Mqtjts 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 Coppell for its Comprehensive Annual Financial Report for the fiscal year ended Septerriber 30, 2019� The Certificate of Achievement is the highest form of recognition for excellence in state and local government reporting. In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized comprehensive annual) financial report whose contents conform to program standards. Such, comprehensive annual financial report must satisfy both generally accepted accounting principles and applicable legal requirements, A Certificate of Achievement is valid for a period of one year only, The City of Coppell received the Certificate of Achievement for the last thirty-one years (fiscal years ended September 30, 1989-2019). 'We believe our current report continues to conform to the Certificate of Achievement program requirements, and we are submitting it to GFOA. The preparation of this report could riot have been 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 in its preparation, We would like to thank the members of the City Council for their cooperation and support, without whom the accomplishments and improvements realized in the current year would not have been possible. Res pectfu Hy sOn" itted;'7 Mike land. City Manager i Ile nifer lier rector of Finance CITY OF C I OPPI","J.J., 'll-'IXAS 6 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Coppell Texas For its Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2019 Executive Director/CEO CITY OF COPPELL, TEXAS 7 City of Coppell, Texas Principal Officers Fiscal Year 2019-2020 ►Ae •1 Karen Hunt IL rivielC»C 611140 l Mark Hill rdlik'Ldrellikirdil Cliff Long Brianna Hinojosa-Smith Wes Mays Gary Roden Nancy Yingling Biju Mathew CITY MANAGER Mike Land DEPUTY CITY MANAGERS Traci Leach Vicki Chiavetta DIRECTOR OF FINANCE Jennifer Miller ASSISTANT DIRECTOR OF FINANCE Kim Tiehen CITY OF COPPELL, TEXAS Public Works I I I Finance Fleet Services Facilities Management Streets Traffic Control Utility Operations Procurement Revenue Collections Combined Services Utility Billing City -Wide Organizational Chart 11 CITIZENS OF COPPELL, TEXAS 11 Mayor 7 City Council Places 7 T_ Legal I City Manager I Community Deputy City Information Managers Fire and Life Services Emergency Management Life Safety Park Municipal Court Library Services City Secretary Police Animal Services Crime Prevention Human Resources Enterprise Solutions CITY OF COPPELL, TEXAS 9 Parks & Recreation Parks The CORE Camps & Athletics Community Programs Senior Adult Services Tennis Center Biodiversity Education Center Rolling Oaks Cemetery Coppell Arts Center Community Development Building Inspections Environmental Health Planning Development Services ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 10 Independent Auditor's Report The Honorable Mayor, City Council, and City Manager City of Coppell, Texas Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Coppell (the City), as of and for the year ended September 30, 2020, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements The City's management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. The Honorable Mayor, City Council, and City Manager City of Coppell, Texas Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City, as of September 30, 2020, and the respective changes in financial position, and, where applicable, cash flows thereof, and the respective budgetary comparisons for the general fund and the infrastructure maintenance special revenue fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Reauired Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis (pages 15-28), pension schedules and other post -employment benefits (OPEB) schedules (pages 81-85) be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The introductory section, combining and individual fund financial statements and schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Weaver and Tidwell, L.L.P. 2300 North Field Street, Suite 1000 I Dallas, Texas 75201 Main: 972.490.1970 "111'"As AIII II11'':1 AII,1VSOIR WIII A11111';Illo M The Honorable Mayor, City Council, and City Manager City of Coppell, Texas Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 15, 2021, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City's internal control over financial reporting and compliance. WEAVER AND TIDWELL, L.L.P. Dallas, Texas February 15, 2021 Weaver and Tidwell, L.L.P. 2300 North Field Street, Suite 1000 I Dallas, Texas 75201 Main: 972.490.1970 "III'"els AIII IIII'':1 Xll) 14SOR WIII Al III';IIIoC M ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 14 CITY OF COPPELL, TEXAS MANAGEMENT'S DISCUSSION AND ANALYSIS SEPTEMBER 30, 2020 Our discussion and analysis of the City of Coppell's (the City) financial performance provides an overview and analysis of the City's financial activities for the fiscal year ended September 30, 2020. Please read it in conjunction with the accompanying transmittal letter and the accompanying basic financial statements. FINANCIAL HIGHLIGHTS ➢ The City's net position at the close of the fiscal year ended September 30, 2020 was $420.3 million. Of this amount, $118.3 million (unrestricted component of net position) may be used to meet the City's ongoing obligations to citizens and creditors. ➢ The City's net position of governmental activities increased by $27.7 million or 8.5 percent. Multiple factors contributed to this increase. Because of the uncertainty over the effects of the Texas Comptroller Rule 3.334, the City implemented measures to reduce expenses and refine revenues where possible. The largest dollar increase in revenues was property tax revenue, which increased $4.1 million, a 9.5 percent increase from prior year. The largest percentage increase in revenues was operating grants and contributions, which increased $1.3 million, a 325 percent increase. ➢ Net position of the City's business type activities increased by $1.3 million primarily because of a decrease of $0.1 million in the cost of water and sewer treatment services. ➢ Current and other assets of the governmental activities increased by $8.6 million or 4.6 percent in comparison with the prior fiscal year. Capital assets, including construction in progress, increased by $27.9 million or 8.1 percent because bonds were issued for various projects such as Fire Station 4, intersection improvements, drainage improvements, and street improvements like Plantation. ➢ Total expenses of all the City's programs decreased during the current fiscal year by $4.0 million or 4.7 percent. The decrease is attributed to cost reduction measures and the effects of coronavirus pandemic. Decreases were reported in three functional categories as well as debt service as follows: $1.9 million in culture and recreation, $0.9 million in public works, $0.8 million in public safety, $0.8 million in interest on long-term debt. General government increased $0.4 million. ➢ As of September 30, 2020, the City's governmental funds reported combined ending fund balances of $160.1 million, an increase of $1.2 million in comparison with the prior fiscal year. Approximately $64.3 million, or approximately 110.5 percent of total General Fund expenditures is available for spending at the City's discretion (unassigned fund balance). CITY OF COPPELL, TEXAS 15 OVERVIEW OF THE FINANCIAL STATEMENTS Management's discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements. Government -wide financial statements. The government -wide financial statements are designed to provide readers with a broad overview of the City's finances in a manner similar to private - sector business. The statement of net position presents information on all the City's assets and deferred outflows, as well as liabilities and deferred inflows, with the difference between these reported as net position. Over time, the increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The statement of net position combines and consolidates governmental funds' current financial resources (short-term spendable resources) with capital assets and long-term obligations. Other non-financial factors should also be taken into consideration, such as changes in the City's property tax base and the condition of the City's infrastructure (i.e. roads, drainage improvements, storm and sewer lines, etc.) to assess the overall health or financial condition of the City. The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All the current year's revenues and expenses are taken into account regardless of when cash is received or paid. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (such as uncollected taxes and earned but unused vacation leave.) Both the statement of net position and the statement of activities are prepared utilizing the accrual basis of accounting. Both of the government -wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business -type activities). The governmental activities of the City include general government, public safety, public works, and culture and recreation. The business -type activities of the City include the water and sewer system. The Recreation Development Corporation and the Coppell Economic Development Foundation, although legally separate, function for all practical purposes as departments of the City of Coppell, and therefore have been included as an integral part of the primary government. The government -wide financial statements can be found in the basic financial statements section of this report. Reporting the City's Most Significant Funds Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance CITY OF COPPELL, TEXAS 16 with finance -related legal requirements. All the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements are reported using an accounting method called modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. The governmental fund statements provide a detailed short-term view of the City's general government operations and the basic services it provides. The governmental funds' focus on near-term inflows and outflows of spendable resources helps users of the financial statements to determine whether there are more or fewer financial resources that can be spent in the near future to finance the City's programs. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains twenty-nine individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, the general obligation debt service fund, the streets capital project fund, the recreation development capital project fund, and the infrastructure maintenance special revenue fund, all of which are considered to be major funds. Data from the other twenty-four governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non -major governmental funds is provided in the form of combining statements elsewhere in this report. Proprietary funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business -type activities in the government - wide financial statements. The City uses an enterprise fund to account for its water and sewer operations. The Internal Service fund is an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for its self-funded health program and capital replacement program. Because these services predominantly benefit governmental rather than business -type functions, it has been included within governmental activities in the government -wide financial statements. Proprietary funds provide the same type of information as the government -wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water and Sewer Fund, which is considered to be a major fund of the City as well as information for the internal service funds. Permanent funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used to support programs of the City. The permanent fund CITY OF COPPELL, TEXAS 17 reported by the City is used to account for the assets and earnings used to support the operations and maintenance of the Rolling Oaks Cemetery. The City as Trustee Reporting the City's Fiduciary Responsibilities Fiduciary funds. The City maintains one agency fund, the Health Reimbursement Arrangement Fund. An agency fund is a type of Fiduciary fund. Fiduciary funds are not reflected in the government -wide financial statements because the resources of those funds are not available to support the City's own programs. Agency funds are custodial in nature (assets equal liabilities) and do not involve the measurement of results of operations. Trust Funds. The City uses trust funds to account for trust arrangements under which principal and income benefit individuals, private organizations, or other governments. The Private -purpose Trust fund reported by the City is used to account for pre -need interment and memorial arrangements made through the Rolling Oak Cemetery. The OPEB Trust fund reported by the City is used to report resources that are required to be held in trust for employees and their beneficiaries. Notes to the financial statements The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. Other information In addition to the basic financial statements and accompanying notes, this report presents certain required supplementary information concerning the City's retirement plan and the progress in funding its obligation to provide other post -employment benefits to employees. The combining statements referred to earlier in connection with non -major governmental funds are presented immediately following the required supplementary information. The City as a Whole Government -wide Financial Analysis The City's combined net position was $420.3 million as of September 30, 2020. Analyzing the net position of governmental and business -type activities separately, the governmental net position is $355.5 million, and the business type activities net position is $64.8 million. This analysis focuses on the net position (Table 1), general revenues (Table 2), and changes in net position (Table 3) of the City's governmental and business -type activities. By far the largest portion of the City's net position (61.6 percent) reflects its investment in capital assets (such as land, buildings, machinery, and equipment), less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City's investment in capital assets is reported net of related debt, it should be noted that the resources CITY OF COPPELL, TEXAS 18 needed to repay this debt must be provided from other sources, since the capital assets themselves generally are not used to liquidate these liabilities. Current and other assets Noncurrent Assets Capital assets Totalassets Deferred outflows of resources Long-term liability outstanding Other liabilities Total liabilities Deferred inflows of resources Net position: Net investment in capital assets Restricted Unrestricted Total net position Governmental Activities Table 1 NET POSITION (In millions) Governmental Business -type Total Primary Activities 43.0 Activities Government 2020 2019 2020 2019 2020 2019 $ 197.1 $ 188.5 $ 37.1 $ 24.1 $ 234.2 $ 212.6 1.0 1.2 0.8 1.0 1.8 2.2 318.7 289.7 52.5 53.5 371.2 343.2 516.8 479.4 90.4 78.6 607.2 558.0 8.7 12.9 0.3 0.5 9.0 13.4 139.1 140.6 23.6 12.5 162.7 153.1 25.9 23.4 2.1 3.1 28.0 26.5 165.0 164.0 25.7 15.6 190.7 179.6 5.0 0.5 0.2 - 5.2 0.5 214.5 197.5 44.6 45.9 259.1 243.4 43.0 47.0 - - 43.0 47.0 98.0 83.3 20.2 17.6 118.2 100.9 $ 355.5 $ 327.8 $ 64.8 $ 63.5 $ 420.3 $ 391.3 The City's general revenues and transfers decreased when compared to the prior year by 0.3 percent or $0.3 million. The primary reasons for the decrease was a decrease in investment earnings of $2.8 million and sales tax by $1.4 million. The investment earnings decrease is attributed to the coronavirus pandemic and the actions by the Federal Reserve to lower interest rates which lowered our interest earned. The sales tax decrease is also attributed to the coronavirus pandemic. Franchise taxes, gain on sale of capital assets, and transfers each decreased by 0.1 million. The franchise tax decrease is attributable to lower collections in cable and telephone franchise taxes. These decreases were offset by an increase in property taxes by $4.1 million, and $0.1 million in miscellaneous income. The property tax increase is attributed to a combination of a rise in taxable assessed property values and rate increase. The increase in miscellaneous income is from increased hotel occupancy tax collections. CITY OF COPPELL, TEXAS 19 In November 2019, the citizens reauthorized the collection of % of one percent of sales tax for street and sidewalk maintenance. In 2011, voters approved another % of one percent for a crime prevention district. The sales tax collected for street maintenance is recorded in the Infrastructure Maintenance Special Revenue Fund and the sales tax collected for the Crime Prevention District is recorded in the Crime Prevention District Special Revenue Fund. The increase in the City's Governmental Activities' general revenues and transfers is detailed below (Table 2): Table 2 General Revenues and Transfers (in Millions) Total general revenues and transfers $ 99.0 $ 99.3 $ (0.3) CITY OF COPPELL, TEXAS 20 Increase 2020 2019 (Decrease) Property Tax $ 47.2 $ 43.1 $ 4.1 Sales Tax 45.3 46.7 (1.4) Franchise Tax 4.2 4.3 (0.1) Miscellaneous 0.6 0.5 0.1 Gain on Sale of Capital Assets - 0.1 (0.1) Investment Earnings 1.7 4.5 (2.8) Transfers - 0.1 (0.1) Total general revenues and transfers $ 99.0 $ 99.3 $ (0.3) CITY OF COPPELL, TEXAS 20 Governmental activities increased the City's net position by $27.7 million. The key elements of this increase are as follows: Table 3 Changes in Net Position (in Millions) Revenues: Program revenues: Charges for services Operating grants and contributions Capital grants and contributions General revenue and transfers: Property tax Sales tax Franchise tax Other Total revenues and transfers Expenses: General government Public safety Public works Culture and recreation Bond issuance costs Interest on long-term debt Water Sewer Total expenses Governmental Business -type 24.4 1.3 Activities Activities Total Net position -October 1 2020 2019 2020 2019 2020 2019 Net position -September 30 $ 7.5 $ 9.4 $ 18.1 $ 18.1 $ 25.6 $ 27.5 1.7 0.4 - - 1.7 0.4 0.5 0.3 0.2 0.5 0.7 0.8 47.2 43.1 - - 47.2 43.1 45.3 46.7 - - 45.3 46.7 4.2 4.3 - - 4.2 4.3 2.3 5.2 1.2 1.6 3.5 6.8 108.7 109.4 19.5 20.2 128.2 129.6 11.9 11.5 - - 11.9 11.5 31.1 31.9 - - 31.1 31.9 19.1 20.0 - - 19.1 20.0 15.0 16.9 - - 15.0 16.9 3.9 4.7 - - 3.9 4.7 - - 10.3 10.4 10.3 10.4 - - 7.9 7.9 7.9 7.9 81.0 85.0 18.2 18.3 99.2 103.3 Increase (decrease) in net position 27.7 24.4 1.3 1.9 29.0 26.3 Net position -October 1 327.8 303.4 63.5 61.6 391.3 365.0 Net position -September 30 $ 355.5 $ 327.8 $ 64.8 $ 63.5 $ 420.3 $ 391.3 Charges for services decreased by $1.9 million. Due to the coronavirus pandemic, there was a reduction in construction permits of $0.4 million. Due to the coronavirus pandemic, many of the parks department frontline locations were closed or had limited hours of operation for several months leading to a decrease in program revenues of $0.4 million. Operating grant and contributions increased by $1.3 million because of $0.5 million from the Cares Act, $0.7 million increase in the Safer Grant, and $0.1 million from Coppell Arts Center donations and grants. For CITY OF COPPELL, TEXAS 21 the first time in over a decade, sales tax revenues decreased instead of increased. Sales tax revenues decreased because of the coronavirus pandemic's effect on brick and mortar sales. Other sources of revenue decreased by $2.9 million dollars because of a decrease of $2.8 million in investment earnings due to the lowered interest rates by the Federal Reserve in response to the coronavirus pandemic and its effect on financial markets. Property tax revenue increased by $4.1 million due to a combination of an increase in taxable assessed property values and rate increase. The most significant governmental expense for the City was providing public safety, which incurred expenses of $31.1 million. While funded primarily through general revenues, these expenses were partially offset by revenues collected from a variety of sources, with the largest being from fines and forfeitures, which were $0.7 million for the fiscal year ended September 30, 2020. This was a $0.8 million decrease from the previous fiscal year because more people were sheltering in place due to the coronavirus. The most significant portion of public safety expenses is the cost of personnel, which was approximately $23.1 million. Business -type Activities Program revenues of the City's business -type activities were $18.3 million for the fiscal year ended September 30, 2020. Program revenues decreased approximately $0.3 million or 1.6 percent as compared to the prior fiscal year primarily due to a decrease of $0.1 million in water impact fees, sewer impact fees, and donations. Expenses for the City's business -type activities decreased by $0.1 million over the prior fiscal year due to a decrease in water and sewer maintenance expenses. ➢ The City's water and sewer system recorded charges for services of $18.1 million. The final budget was $18.8 million. ➢ The final budget for operating expenses totaled $17.3 million, and actual operating expenses totaled $17.8 million. Change in net position was anticipated to be an increase of $0.3 million and the actual change in net position was an increase of $1.3 million. The actual increase was more than anticipated because of less than expected expenses of $0.1 million in TRA surcharges, and $0.2 in capital equipment replacement, and $0.1 in electric utilities. Also, expenses were less than last year in other services by $0.3 million, $0.2 million in utility ops vehicle purchases, $0.1 million in water and sewer maintenance, and $0.1 in temporary contract services. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets At the end of the fiscal year 2020, the City had $371.2 million, net of accumulated depreciation, invested in a broad range of capital assets, including police and fire equipment, buildings, park facilities, streets, and water and sewer lines. (See Table 4) This amount represents a net increase (including additions and deductions) of $28.0 million or 8.2 percent more than the prior fiscal year. CITY OF COPPELL, TEXAS 22 Table 4 Net Investment in Capital Assets at Year-end (in Millions) Land Building and Improvements Parks and Improvements Streets and Improvements Water and Sewer System Vehicles, Machinery and Equipment Construction in Progress Total Governmental Business -type Activities Activities Totals 2020 2019 2020 2019 2020 2019 $ 40.1 $ 40.1 $ 0.8 $ 0.8 $ 40.9 $ 40.9 59.7 61.0 1.0 1.0 60.7 62.0 55.3 55.4 - - 55.3 55.4 115.4 97.9 - - 115.4 97.9 - 48.9 43.7 48.9 43.7 6.9 6.7 1.3 1.3 8.2 8.0 41.3 28.6 0.5 6.7 41.8 35.3 $ 318.7 $ 289.7 $ 52.5 $ 53.5 $ 371.2 $ 343.2 This year's major additions included (in millions): Various Street and Drainage Projects Coppell Arts Center Cemetery Expansion Fire - Firestation 2& Fire Training Remodel Vehicles, Machinery & Equipment Various Trail Improvements Park Improvements Water Meters Enterprise and Court Software Water and Sewer Line Improvements Water Tower, Pump Station, and Lift Station Improvements Libray Media Public Works Improvements - Awning and Redundancy Study Tota I 13.5 10.2 6.7 6.3 3.3 1.3 1.0 0.8 0.6 0.4 0.3 0.2 0.2 $ 44.8 More detailed information about the City's capital assets is presented in Note 4 in the notes to the financial statements. Long Term Liabilities At year-end, the City had $138.9 million in bonds outstanding as compared to $120.6 million at the end of the prior fiscal year, an increase of $18.3 million or 15.17 percent as shown in Table 5. CITY OF COPPELL, TEXAS 23 Table 5 Outstanding Bonded Debt, at Year-end (in Millions) Governmental Business -type Activities Activities Totals 2020 2019 2020 2019 2020 2019 General Obligation Bonds ( Backed by the City) $ 90.1 $ 82.0 $ 21.5 $ 10.3 $ 111.6 $ 92.3 Sales Tax Bonds (Backed by Sales & Use Tax) 27.3 28.3 - - 27.3 28.3 Total $117.4 $110.3 $21.5 $10.3 $138.9 $120.6 The City is permitted by Article XI, Section 5, of the State of Texas Constitution to levy taxes up to $2.50 per $100 of assessed valuation for general governmental services including the payment of principal and interest on general obligation long-term debt. The City had a tax margin of $1.916 per $100 assessed valuation based upon the maximum rates prescribed by law. The City maintains a self-funded health program. The self-funded health program is responsible for medical claims up to a stop loss of $125,000 per covered individual with an unlimited lifetime maximum during the fiscal year. Coverage from a private insurance company is maintained for losses in excess of the stop loss amount. An independent claims administrator performs all claims handling procedures. The City and its employees contribute to the Texas Municipal Retirement System, and recent changes to standards of the Governmental Accounting Standards Board related to pension reporting have resulted in increased volatility of the net pension liability. Net pension liability of the City decreased by $10.0 million in fiscal year 2020 to $17.6 million. Detailed information about the net pension liability is presented in Note 10 in the notes to the financial statements. Other obligations include accrued vacation pay, and other post -employment liability. Information about the City's long-term liabilities is presented in Note 5 in the notes to the financial statements, and detailed information about accrued vacation pay and other post -employment liability is presented in Notes 6 and 13. THE CITY'S FUNDS ➢ At the close of the City's fiscal year on September 30, 2020, the governmental funds of the City reported a combined fund balance of $160.1 million, an increase of $1.2 million compared to prior year. The primary reason for the increase in the governmental fund balance as compared to the previous year is capital outlay expenditures increased by $15.4 million to $42.3 million and the increase in capital outlay expenses was less than the bond issuance of $14.6 million with $1.1 million in bond premiums. Specifically, the increase in capital outlay expenses was in public safety for construction of fire station 4 and improvements to fire CITY OF COPPELL, TEXAS 24 station 1, in culture and recreation for completion of the Coppell Arts Center, and beginning construction on the Cemetery expansion. ➢ The fund balance of the City's General Fund of $87.1 million increased $11.2 million compared to prior year. The net change in fund balance in prior year was an increase of $12.4 million. The increase in the net change in fund balance between years is the result of increased revenues of $0.2 million. One reason for the increase was from property tax increasing $4.5 million. Due to the coronavirus pandemic, investment earnings declined by $1.2 million in response to actions by the federal reserve to lower interest rates. Also because of the coronavirus pandemic and the resulting closure or limited reopening of City facilities, charges for services and fine revenues decreased by $1.1 million. Sales tax revenue decreased by $0.9 million due to the coronavirus pandemic and its effect on brick and mortar business sales. ➢ The City's General Obligation fund balance increased by $0.1 million from prior year fund balance to $1.1 million. The fund balance increased because principal retirement and interest charges decreased by $0.7 million and tax revenues decreased by $0.6 million. Both decreased because the interest and sinking portion of the property tax rate decreased and because debt service payments decreased following the debt service schedule. ➢ The City spent $3.5 million in capital outlay in the Streets Capital Project Fund, an increase of $1.0 million as compared to the prior year. The increase is the result of work on Freeport Phase II of $0.9 million which was an increase over last year and $0.1 million in Beltline design. Despite the increase in capital outlay expenditures, there was an increase in fund balance of $7.4 million to $15.8 million because bonds in the amount of $10.1 million with $0.1 in bond premiums were issued for intersection improvements and beginning work on Plantation Drive. ➢ The City's Infrastructure Maintenance Special Revenue Fund balance decreased $1.3 million from the prior year fund balance to $20.2 million. The net change in fund balance in the prior year was an increase of $1.4 million, for a net increase between years of $0.1 million. Due to the coronavirus pandemic, investment earnings declined by $0.4 million in response to actions by the federal reserve to lower interest rates. Sales tax revenue decreased by $0.2 million due to the coronavirus pandemic. Street maintenance expense increased by $0.3 million. ➢ The Recreation Development Capital Project fund was a new fund in fiscal year 2015 and received funds from the issuance of $29.0 million in bonds in that year and $14.8 million in 2018. In the 2020 fiscal year, construction was completed on the Coppell Arts Center. A transfer of $4.0 million was needed to complete construction, with funds coming from the Recreation Development #2 special revenue fund. As a result, the $10.1 million capital outlay was the same as the prior year and fund balance decreased by $6.1 million to $1.2 million. ➢ The City's Water and Sewer Fund net position of $64.3 million increased $1.1 million from the prior year. The change in net position in fiscal year 2019 was an increase of $1.8 million. Operating revenues decreased by $0.1 million in fiscal year 2019 and in fiscal year 2020 as well. The net position grew because of a decrease in operating expenses of $0.2 million and although the operating revenues decreased, they remained greaterthan expenditures by $1.3 million. CITY OF COPPELL, TEXAS 25 General Fund Budgetary Highlights During fiscal year 2020, the City Council amended the budget for the General Fund two times. The major reasons for the amendments were for encumbrance carryovers, special counsel related to sales tax legislation, risk assessment, and revenue adjustments due to the effects of the coronavirus pandemic. During fiscal year 2020, actual expenditures were $58.2 million compared to the final budget amount of $69.5 million. The $11.3 million variance is the result of less than expected costs associated with salary and salary -related expenditures such as the seasonal temporary jobs, insurance, interns, and salary increases, and with operating services, maintenance, supplies, and other professional services, which all had lower costs than anticipated. Due to the coronavirus, City facilities were operating but closed to the public for several months and since then have had limited openings and reduced occupation limits. Because of these closures and reduced openings, expenses related to maintenance and operations were significantly lower than expected. For fiscal year 2020, actual revenues were $70.8 million as compared to the final budget of $74.2 million. The resulting $3.4 million variance was primarily due a decrease in franchise revenues of $0.5 million and intergovernmental revenues were less than budgeted by $2.0 million because out of the $2.2 million grants and Cares Act monies received, only $0.5 million was used in fiscal year 2020. The City's actual fund balance for the General Fund was $87.1 million as of the fiscal year end, compared to the final budget fund balance of $79.3 million. The positive variance between actual fund balance and final budget is a result of general government, public safety, public works, culture and recreation, and capital outlay expenditures being less than anticipated. Economic Factors and Next Year's Budgets and Rates The City's elected and appointed officials considered many factors when setting the fiscal year 2020 budget, tax rates, and fees that will be charged for the business -type activities. One of those factors is the economy. Population growth experienced by the City has stimulated local business and development activity, and the community has placed additional requirements on the City to maintain or enhance services provided to our citizens. However, the coronavirus pandemic influenced the 2020 financial statements and management is monitoring for adjustments that will need to be made in the fiscal year 2021 budget. In the midst of the pandemic, the City's residential and commercial buildings still increased in fiscal year 2020. Coppell is viewed by some as ideal for industrial development because Coppell has direct access to Interstate Highway 635 and easy access to Interstate Highway 35 and is near Dallas/Fort Worth International Airport. Numerous large companies have moved their distribution center, regional office and/or corporate headquarters to Coppell, such as Amazon, The Container Store, Staples, Uline, Kimberly-Clark, IBM, Barcel USA, McLaren, Shaw Industries and more. CITY OF COPPELL, TEXAS 26 Coppell possesses 28 million square feet of commercial space in the City of Coppell including several restaurants, retail establishments, industrial warehouses and corporate headquarters and vacancy rates continue to remain low in all commercial categories despite the coronavirus pandemic. The development of Old Town Coppell remains a goal for the City Council. A part of that goal was accomplished as construction completed on the Coppell Arts Center in the Main Street Development. The above indicators were considered when adopting the General Fund budget for fiscal year 2021. The total combined budget appropriation totals $91.1 million for 25 operating funds. This represents a decrease of $16.8 million or 15.6 percent from the 2019-2020 budget. Budgeted expenditures for fiscal year 2021 in the General Fund decrease $7.8 million or 10.9 percent from the 2019-2020 budget. The decrease is due to a decrease in salary and benefits of $2.2 million, a decrease in capital of $3.2 million, a decrease in cost of services provided of $0.8 million, a decrease in transfers of $1.0, a decrease in maintenance of $0.4 million, and a decrease in supplies of $0.2 million. The Debt Service fund expenses increase $0.2 million because principal payments and interest fees increase following the debt service schedule. The special revenue fund expenditures decrease by $16.0 million. The decrease in the special revenue funds is because of a planned decrease in capital outlay expenditures in infrastructure and maintenance by $13.7 million. Municipal drainage decreases $0.2 million because of a decrease in service expenditures. Crime prevention decreased $1.4 million because of expected decreases in salaries and services. Red light expenses decrease by $0.7 because the program was discontinued by the State Legislature in fiscal year 2019. The Recreation and Development Corporation decreases by $11.3 million in capital outlay and transfers because the Community Arts Center was completed in fiscal year 2020. Ad valorem tax revenue is determined by two major factors: the total assessed value established by both the Dallas Central Appraisal District and the Denton Central Appraisal District and the tax rate established by the City Council. The City will propose a tax rate of $0.5800 per $100 valuation for fiscal year 2020-2021 this is a decrease of $0.0145 per $100 from the current rate. According to final figures received from both appraisal districts, the total taxable assessed property tax value for 2020 of $8.4 billion is an increase of $343.5 million or 4.3 percent over 2019 assessed property tax value. The increase is a result of $315.5 million in new property or 3.9 percent while existing property values increased $27.9 million or 0.3 percent. This is the ninth year for property values to increase after three consecutive years of declines due to the economic downturn. The General Fund's largest revenue continues to be property tax receipts; however, sales taxes are another significant source of revenue. Sales tax remain a significant source of revenue, but volatility will remain as result of the coronavirus pandemic. As for the City's business -type activities, the City issued bonds in fiscal year 2020 to fund the Sandy Lake Lift Station rehabilitation project, water system redundancy project, and a generator for the Village Parkway Pump Station. The completion of these projects will occur in a future fiscal year. Future projects under review by the City's Public Works staff are the rehabilitation of a water tower, and replacement of various sanitary sewer and water lines. Bonds would be issued to fund these projects if approved by Coppell's City Council. CITY OF COPPELL, TEXAS 27 Additionally, the City did not increase water and sewer rates in 2020. The City contracted with a third party to perform a water and sewer rate study in 2020 as part of staff's efforts to monitor the adequacy of water and sewer rates to support the operations and maintenance of the water and sewer system. Results of the rate study were that no water or sewer rate increase would be necessary in fiscal years 2020 or 2021. However, the City is exploring the implementation of a block rate structure to encourage water conservation in an effort to positively impact the City's overall water demand level. Request for Information The financial report is designed to provide our citizens, customers, investors and creditors with a general overview of the City's finances. If you have questions about this report or need any additional information, contact the Department of Finance, Attn: Director of Finance, at PO Box 9478, Coppell, Texas 75048-9478, call (972) 304-3690, or email at finance@coppelltx.gov. CITY OF COPPELL, TEXAS 28 CITY OF COPPELL, TEXAS Government -wide Statement of Net Position September 30, 2020 ASSETS Current assets: Cash Investments Receivables (net of allowances for uncollectible of $634,993 for governmental and $304,468 for business -type activities Prepaid items Inventory Total current assets Noncurrent assets: Cash - restricted Investments - restricted Investment in joint venture Capital assets (shown net of accumulated depreciation): Land Building and improvements Parks Streets Water and sewer system Vehicles, machinery, and equipment Construction in progress Total noncurrent assets Total assets Primary Government Governmental Business -type Activities Activities Total $ 8,930,852 $ 1,514,765 $ 10,445,617 175,567,612 32,847,280 208,414,892 12,609,897 2,466,550 15,076,447 39,468 - 39,468 - 287,140 287,140 197,147,829 37,115,735 234,263,564 - 197,174 197,174 - 571,203 571,203 991,865 - 991,865 40,104,882 844,572 40,949,454 59,727,823 971,969 60,699,792 55,291,162 - 55,291,162 115,417,489 - 115,417,489 - 48,845,558 48,845,558 6,848,069 1,331,829 8,179,898 41,287,062 496,895 41,783,957 319,668,352 53,259,200 372,927,552 516,816,181 90,374,935 607,191,116 DEFERRED OUTFLOWS OF RESOURCES 1,237,716 10,408,178 498,699 Deferred outflow -related to pension 5,075,523 183,381 5,258,904 Deferred outflow -related to other post -employment benefits 2,416,821 127,202 2,544,023 Deferred charge on refunding 1,215,182 - 1,215,182 Total deferred outflows of resources 8,707,526 310,583 9,018,109 Total assets and deferred outflows of resources 525,523,707 90,685,518 616,209,225 LIABILITIES Current liabilities: Accounts payable and accrued liabilities Claims liability Retainage payable Internal balances Accrued interest Unearned revenue Compensated absences, due within one year Bonds payable, due within one year Total current liabilities Noncurrent liabilities: Deposits Compensated absences, due in more than one year Bonds payable, due in more than one year Net pension liability Other post -employment liability Total noncurrent liabilities Total liabilities DEFERRED INFLOWS OF RESOURCES Deferred inflow - related to pension Deferred inflow - related to other post -employment benefits Total deferred inflows of resources NET POSITION Net investment in capital assets Restricted for: General government Public safety Culture and recreation Economic development Capital projects Debt service Perpetual care - nonexpendable Unrestricted Total net position 9,170,462 1,237,716 10,408,178 498,699 - 498,699 2,658,783 46,395 2,705,178 499,630 (499,630) - 695,538 100,146 795,684 2,841,508 - 2,841,508 1,207,237 56,875 1,264,112 8,291,343 1,129,315 9,420,658 25,863,200 2,070,817 27,934,017 - 549,918 549,918 2,520,530 55,843 2,576,373 116,597,416 22,042,595 138,640,011 16,815,893 755,573 17,571,466 3,160,466 166,341 3,3 26,807 139,094,305 23,570,270 162,664,575 164,957,505 25,641,087 190,598,592 4,685,733 210,540 4,896,273 341,946 17,998 359,944 5,027,679 228,538 5,256,217 214,501,403 44,567,287 259,068,690 647,439 - 647,439 15,201,674 - 15,201,674 19,566,317 - 19,566,317 9,659 - 9,659 5,947,680 - 5,947,680 892,793 - 892,793 704,558 - 704,558 98,067,000 20,248,606 118,315,606 $ 355,538,523 $ 64,815,893 $ 420,354,416 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 29 CITY OF COPPELL, TEXAS Statement of Activities For the Year Ended September 30, 2020 (continued) General revenues: Property tax Sales tax Franchise tax Investment earnings Miscellaneous Gain (loss) on sale of capital assets Total general revenues and transfers Change in net position Net position - beginning Net position - ending The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 30 Program Revenues Operating Grants and Capital Grants and Functions/Programs Expenses Charges for Services Contributions Contributions Primary government: Governmental activities: General government $ 11,952,493 $ 1,038,520 $ - $ Public safety 31,076,228 3,131,944 1,537,389 Public works 19,073,326 1,086,110 - 500,798 Culture and recreation 15,019,784 2,234,698 167,234 - Debt service/interest 3,901,346 - - - Total governmental activities 81,023,177 7,491,272 1,704,623 500,798 Business -type activities: Water 10,297,369 11,622,467 - 100,669 Sewer 7,939, 231 6,562,189 94,666 Total business -type activities 18,236,600 18,184,656 - 195,335 Total primary government $ 99,259,777 $ 25,675,928 $ 1,704,623 $ 696,133 General revenues: Property tax Sales tax Franchise tax Investment earnings Miscellaneous Gain (loss) on sale of capital assets Total general revenues and transfers Change in net position Net position - beginning Net position - ending The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 30 CITY OF COPPELL, TEXAS Statement of Activities For the Year Ended September 30, 2020 (concluded) Net (Expense) Revenue and Changes in Net Position Primary Government Governmental Activities Business -type Activities Total $ (10,913,973) (26,406,895) (17,486,418) (12, 617,852) (3,901,346) (71,326,484) R $ (10,913,973) (26,406,895) (17,486,418) (12,617,852) (3,901,346) (71,326,484) CITY OF COPPELL, TEXAS 31 1,425,767 1,425,767 (1,282,376) (1,282,376) 143,391 143,391 (71,326,484) 143,391 (71,183,093) 47,223,892 - 47,223,892 45,239,065 45,239,065 4,218,036 - 4,218,036 1,716,883 268,077 1,984,960 601,779 940,894 1,542,673 15,312 (1,048) 14,264 99,014,967 1,207,923 100, 222,890 27,688,483 1,351,314 29,039,797 327,850,040 63,464,579 391,314,619 $ 355,538,523 $ 64,815,893 $ 420,354,416 CITY OF COPPELL, TEXAS 31 CITY OF COPPELL, TEXAS Balance Sheet Governmental Funds September 30, 2020 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 32 Capital Capital Projects Infrastructure Other Total General Projects Recreation Maintenance Governmental Governmental General Obligation Streets Development Fund Funds Funds ASSETS Cash $ 2,864,363 $ 4,102 $ 327,680 $ 887,230 $ 17,854 $ 2,032,964 $ 6,134,193 Investments 89,012,334 1,071,915 16,991,001 999,908 20,756,776 33,883,126 162,715,060 Receivables (net of allowances for uncollectible of $634,993) Taxes receivable 5,377,318 128,451 - 1,051,204 3,146,094 9,703,067 Accounts receivable 2,378,141 - 1,160 - 287,447 2,666,748 Interest receivable 15,371 357 5,392 3,191 24,311 Other receivable 24,823 - - 4,924 29,747 Due from other funds - 171,000 171,000 Prepaid items 25,474 13,994 39,468 Total assets 99,697,824 1,204,468 17,320,198 1,887,138 21,831,226 39,542,740 181,483,594 DEFERRED OUTFLOWS OF RESOURCES Sales tax deferred outflow 363,514 - - - 14,690 44,073 422,277 Total deferred outflows of resources 363,514 14,690 44,073 422,277 Total assets and deferred outflows of resources $ 100,061,338 $ 1,204,468 $ 17,320,198 $ 1,887,138 $ 21,845,916 $ 39,586,813 $ 181,905,871 LIABILITIES Accounts payable $ 6,197,611 $ - $ 68,804 $ 25,061 $ 223,765 $ 1,936,937 $ 8,452,178 Accrued liabilities 638,018 1,457 1,845 - 389 40,083 681,792 Due to other funds - - - - - 171,000 171,000 Retainage payable - 428,233 655,272 801,714 773,564 2,658,783 Unearned revenue 1,867,245 974,263 - - - 2,841,508 Total liabilities 8,702,874 1,457 1,473,145 680,333 1,025,868 2,921,584 14,805,261 DEFERRED INFLOWS OF RESOURCES Unavailable revenue 4,258,962 128,452 - - 593,845 1,996,720 6,977,979 Total deferred inflow of resources 4,258,962 128,452 593,845 1,996,720 6,977,979 FUND BALANCES Nonspendable 25,474 - - 718,552 744,026 Restricted General government 647,439 - 647,439 Public safety 929,057 13,685,666 14,614,723 Culture and recreation 7,870,835 10,551,335 18,422,170 Economic development - 9,659 9,659 Capital Projects - 15,847,053 1,206,805 8,944,484 25,998,342 Debt service - 1,074,559 - - 107,704 1,182,263 Committed General government 7,495,839 - - 7,495,839 Public works 358,858 20,226,203 546,698 21,131,759 Culture and recreation 66,826 - 638,426 705,252 Economic development 966,355 18,154 984,509 Assigned General government 2,791,391 - 2,791,391 Public Works 325,000 325,000 Economic development 185,000 185,000 Capital projects 1,098,575 1,098,575 Unassigned 64,338,853 - (552,169) 63,786,684 Total fund balances $ 87,099,502 $ 1,074,559 $ 15,847,053 $ 1,206,805 $ 20,226,203 $ 34,668,509 $ 160,122,631 Total liabilities, deferred inflows of resources, and fund balances $ 100,061,338 $ 1,204,468 $ 17,320,198 $ 1,887,138 $ 21,845,916 $ 39,586,813 $ 181,905,871 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 32 CITY OF COPPELL, TEXAS Reconciliation of Balance Sheet of Governmental Funds To the Statement of Net Position September 30, 2020 Fund balances of governmental funds Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. Capital assets of internal service funds are included. Equity investment in Joint Venture is not a current financial resource and therefore are not reported in the governmental funds balance sheet. Other long-term assets are not available to pay for current -period expenditures, and, therefore, are reported as unavailable revenue in the funds. Ambulance receivable, net of allowance for doubtful accounts Cemetery Property taxes Sales taxes Grant receivable Construction inspection fees Internal service funds are used by management to account for the costs of capital replacement and the self-funded health program provided by the City to its employees and their dependents. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position. Net position of internal service funds Less capital assets included with governmental activities Less amount allocated to business -type activities Long-term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the funds. Bonds payable Premium (to be amortized as interest expense) Deferred charges from refunding Accrued interest payable Compensated absences Net pension liability Deferred outflows - related to pension Deferred inflows - related to pension Other post -employment liability Deferred outflows - related to OPEB Deferred inflows - related to OPEB Deferred outflow - sales tax 301,665 222,078 591,967 4,743,869 1,025,885 92,515 15,462,639 (162,595) (499,630) (117,395,000) (7,493,759) 1,215,182 (695,538) (3,727,767) (16,815,893) 5,075,523 (4,685,733) (3,160,466) 2,416,821 (341,946) (422,277) $160,122,631 318,676,487 991,865 6,977,979 14,800,414 (146,030,853) Net position of governmental activities $355,538,523 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 33 CITY OF COPPELL, TEXAS Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the Year Ended September 30, 2020 REVENUES Taxes, penalties, and interest Licenses, fees, and permits Intergovernmental Charges for services Fines and forfeitures Investment earnings Contributions Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Public works Culture and recreation Debt service: Principal retirement Interest and fiscal charges Capital outlay: General government Public safety Public works Culture and recreation Total expenditures Excess (deficiency) of revenues over/ (under) expenditures Capital Projects Infrastructure Other Total General Capital Projects Recreation Maintenance Governmental Governmental General Obligation Streets Development Fund Funds Funds $ 63,204,006 $ 8,716,389 $ $ $ 5,982,931 $ 18,127,751 $ 96,031,077 1,645,150 - 4,000,000 - 303,934 1,949,084 565,630 (4,422,674) - - 3,324 568,954 3,482,240 10,145,000 1,100,428 4,582,668 688,693 - 726,503 143,558 832,251 875,789 24,826 72,465 33,315 188,759 401,264 1,596,418 - - - - - 109,784 109,784 316,084 11,179,000 110,786 7,447,109 (6,102,924) (1,336,866) 46,682 362,766 70,777,592 8,741,215 72,465 33,315 6,171,690 20,236,725 106,033,002 Fund balances -September 30 $ 87,099,502 $ 1,074,559 $ 15,847,053 $ 1,206,805 $ 20,226,203 $ 34,668,509 $ 160,122,631 11,254,383 - - - - - 11,254,383 25,494,965 - - 3,567,831 29,062,796 7,767,593 70,485 3,483,804 318,250 11,640,132 10,165,417 - - - 2,388,988 12,554,405 - 6,100,000 1,510,000 7,610,000 2,530,429 1,823,269 4,353,698 - 405,203 405,203 2,736,914 6,217,666 8,954,580 250,587 3,426,374 9,636,288 7,259,752 1,700,269 22,273,270 543,041 - 499,951 - 9,579,185 10,622,177 58,212,900 8,630,429 3,496,859 10,136,239 10,743,556 27,510,661 118,730,644 12,564,692 110,786 (3,424,394) (10,102,924) (4,571,866) (7,273,936) (12,697,642) OTHER FINANCING SOURCES (USES) Transfers in 3,021,670 4,000,000 3,235,000 26,000 10,282,670 Transfers out (4,422,674) - - (7,611,328) (12,034,002) Issuance of general obligation debt 10,145,000 4,505,000 14,650,000 Premium on bonds issued - 726,503 326,787 1,053,290 Proceeds from sales of capital assets 15,312 - - 15,312 Total other financing sources (uses) (1,385,692) 10,871,503 4,000,000 3,235,000 (2,753,541) 13,967,270 Net change in fund balances 11,179,000 110,786 7,447,109 (6,102,924) (1,336,866) (10,027,477) 1,269,628 Fund balances -October 1 75,920,502 963,773 8,399,944 7,309,729 21,563,069 44,695,986 158,853,003 Fund balances -September 30 $ 87,099,502 $ 1,074,559 $ 15,847,053 $ 1,206,805 $ 20,226,203 $ 34,668,509 $ 160,122,631 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 34 CITY OF COPPELL, TEXAS Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities For the Year Ended September 30, 2020 Net change in fund balances - total governmental funds $ 1,269,628 Amounts reported for governmental activities in the statement of net position are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlay exceeded depreciation in the current period. Capital outlay 42,255,230 Depreciation (13,932,980) 28,322,250 Gains and losses on equity investment are not reported in governmental funds. (69,392) The net effect of various miscellaneous transactions involving capital assets (i.e. sales and donations) is to increase net assets. Donation of infrastructure. 500,798 The governmental funds report bond proceeds as an other financing source, while repayment of bond principal is reported as an expenditure. Also, governmental funds report the effect of premiums when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities. Interest is recognized as an expenditure in the governmental funds when it is due. In the statement of activities, interest expense is recognized as it accrues, regardless of when it is due. This amount is the net effect of these differences in the treatment of general obligation bonds and related items. Bonds issued (14,650,000) Premium on bonds issued (1,053,290) Bond principal retirement 7,610,000 Amortization of bond premiums / discounts 551,340 Amortization of deferred charges on refundings (141,983) (7,683,933) Accrued interest expense on long-term debt is reported in the government -wide statement of activities, but does not require the use of current financial resources; therefore, accrued interest expense is not reported as expenditures in governmental funds. Change in accrued interest. 42,995 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenue in the funds. 1,932,188 In the statement of activities, certain operating expenses are measured by the amounts earned during the year. In the governmental funds, however, expenditures for this item is measured by the amount of financial resources used (essentially, the amounts actually paid). Compensated absences (484,971) Pension (1,102,689) Other post -employment benefits 1,703,435 115,775 Internal service funds are used by management to account forthe costs of health claims and replacement of capital equipment. The net income of internal service funds is reported with governmental activities. Change in net position of internal service funds 3,468,487 Less amount allocated to business -type activities (210,313) 3,258,174 Change in net position of governmental activities $ 27,688,483 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 35 CITY OF COPPELL, TEXAS General Fund Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 General Fund The accompanying notes to financial statements are an integral part of this statement CITY OF COPPELL, TEXAS 36 Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Taxes, penalties, and interest $ 61,874,117 $ 63,707,120 $ 63,204,006 $ (503,114) Licenses, fees, and permits 2,065,000 1,535,350 1,645,150 109,800 Intergovernmental - 3,631,835 565,630 (3,066,205) Charges for services 4,070,750 3,357,991 3,482,240 124,249 Fines and forfeitures 1,102,000 701,500 688,693 (12,807) Investment earnings 652,500 1,027,500 875,789 (151,711) Miscellaneous 255,000 244,866 316,084 71,218 Total revenues 70,019,367 74,206,162 70,777,592 (3,428,570) EXPENDITURES Current: General government 13,188,842 15,406,443 11,254,383 4,152,060 Public safety 27,947,743 27,905,824 25,494,965 2,410,859 Public works 9,413,992 9,537,085 7,767,593 1,769,492 Culture and recreation 12,735,241 12,670,140 10,165,417 2,504,723 Total current 63,285,818 65,519,492 54,682,358 10,837,134 Capital outlay: General government 295,000 12,344 - 12,344 Public safety 3,130,293 3,019,407 2,736,914 282,493 Public works - 250,577 250,587 (10) Culture and recreation 678,000 721,510 543,041 178,469 Total capital outlay 4,103,293 4,003,838 3,530,542 473,296 Total expenditures 67,389,111 69,523,330 58,212,900 11,310,430 Excess of revenues over expenditures 2,630,256 4,682,832 12,564,692 7,881,860 OTHER FINANCING SOURCES (USES) Transfers in 3,062,945 3,150,000 3,021,670 (128,330) Transfers out (4,504,612) (4,430,612) (4,422,674) 7,938 Proceeds from sale of capital assets 15,312 15,312 - Total other financing (uses) (1,441,667) (1,265,300) (1,385,692) (120,392) Net change in fund balance 1,188,589 3,417,532 11,179,000 7,761,468 Fund balance - October 1 75,920,502 75,920,502 75,920,502 - Fund balance - September 30 $ 77,109,091 $ 79,338,034 $ 87,099,502 $ 7,761,468 The accompanying notes to financial statements are an integral part of this statement CITY OF COPPELL, TEXAS 36 CITY OF COPPELL, TEXAS Infrastructure Maintenance Special Revenue Fund Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 EXPENDITURES Current: Public works 3,258,152 Infrastructure Maintenance Fund 3,483,804 658,145 Budgeted Amounts 3,258,152 Variance with 3,483,804 Original Final Actual Final Budget REVENUES Public works 7,500,000 7,500,000 Taxes, penalties, and interest $ 6,040,000 $ 6,700,000 $ 5,982,931 $ (717,069) Investment earnings 100,000 250,000 188,759 (61,241) Total revenues 6,140,000 6,950,000 6,171,690 (778,310) EXPENDITURES Current: Public works 3,258,152 4,141,949 3,483,804 658,145 Total current 3,258,152 4,141,949 3,483,804 658,145 Capital outlay: Public works 7,500,000 7,500,000 7,259,752 240,248 Total capital outlay 7,500,000 7,500,000 7,259,752 240,248 Total expenditures 10,758,152 11,641,949 10,743,556 898,393 Deficiency of revenues under expenditures (4,618,152) (4,691,949) (4,571,866) 120,083 OTHER FINANCING SOURCES Transfers in 3,235,000 3,235,000 3,235,000 - Total other financing sources 3,235,000 3,235,000 3,235,000 - Net change in fund balance (1,383,152) (1,456,949) (1,336,866) 120,083 Fund balance - beginning 21,563,069 21,563,069 21,563,069 - Fund balance - ending $ 20,179,917 $ 20,106,120 $ 20,226,203 $ 120,083 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 37 CITY OF COPPELL, TEXAS Statement of Net Position Proprietary Funds September 30, 2020 Adjustment to reflect the consolidation of internal service fund activities related to the enterprise fund 499,630 Net position of business -type activities $ 64,815,893 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 38 Business -type Governmental Activities Activities Total Enterprise Internal Service Funds Funds ASSETS Current assets: Cash $ 1,514,765 $ 2,796,659 Investments 32,847,280 12,852,552 Receivables, net of allowance for uncollectibles of $304,468 Accounts receivable 2,381,205 181,773 Interest receivable 4,185 4,251 Other receivable 81,160 - Inventory 287,140 - Totalcurrentassets 37,115,735 15,835,235 Noncurrent assets: Cash - restricted 197,174 - Investments - restricted 571,203 - Capital assets 52,490,823 162,595 Total noncurrent assets 53,259,200 162,595 Total assets 90,374,935 15,997,830 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows related to pension 183,381 - Deferred outflows -related to other post -employment benefits 127,202 Total deferred outflows of resources 310,583 - Total assets and deferred outflows of resources $ 90,685,518 $ 15,997,830 LIABILITIES Current liabilities: Claims liability - 498,699 Accounts payable 1,215,091 36,492 Accrued liabilities 22,625 - Accrued interest 100,146 Retainage payable 46,395 Bonds payable current 1,129,315 Compensated absences 56,875 - Total current liabilities 2,570,447 535,191 Noncurrent liabilities: Payable from restricted assets 549,918 - Bonds payable noncurrent 22,042,595 Net pension liability 755,573 Other post -employment liability 166,341 Compensated absences 55,843 Total noncurrent liabilities 23,570,270 - Total liabilities 26,140,717 535,191 DEFERRED INFLOWS OF RESOURCES Deferred inflows related to pension 210,540 - Deferred inflows -related to other post -employment benefits 17,998 Total deferred inflows of resources 228,538 - NET POSITION Net investment in capital assets 44,567,287 162,595 Unrestricted 19, 748,976 15, 300,044 Total net position $ 64,316,263 $ 15,462,639 Adjustment to reflect the consolidation of internal service fund activities related to the enterprise fund 499,630 Net position of business -type activities $ 64,815,893 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 38 CITY OF COPPELL, TEXAS Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds For the Year Ended September 30, 2020 OPERATING REVENUES Water and sewer sales Water and sewer connection fees City and employee contributions Miscellaneous Total operating revenues OPERATING EXPENSES Purchase of water Purchase of sewer treatment Salaries and wages Supplies and services Claims Contractual services and charges Depreciation Total operating expenses Operating income NONOPERATING REVENUES (EXPENSES) Investment earnings Interest expense and fiscal charges Loss on sale of capital assets Total nonoperating revenues (expenses) Income before contributions and transfers Capital contributions Impact and availabilty fees Transfers in Transfers out Change in net position Total net position - beginning Total net position - ending Business -type Activities Total Enterprise Funds $ 18,168,446 $ 16,210 Governmental Activities Internal Service Funds 7,034,148 940,894 19,125,550 7,034,148 6,345,705 3,987,567 1,448,983 3,161,167 4,571,179 - 994,948 2,904,727 18,066 17,848,149 5,584,193 1,277,401 1,449,955 268,077 120,464 (452,028) - (1,048) - (184,999) 120,464 1,092,402 1,570,419 79,550 - 115,785 (146,736) 1,141,001 3,468,487 63,175,262 11,994,152 $ 64,316,263 $ 15,462,639 Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds_ Changes in net position of business -type activities $ 210,313 1,351,314 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 39 CITY OF COPPELL, TEXAS Statement of Cash Flows Proprietary Funds For the Year Ended September 30, 2020 Reconciliation of operating income to net cash provided by operating activities: Operating Income Business -type Activities - 1,277,401 $ Enterprise Funds Governmental Activities Water and Sewer Internal Service Funds CASH FLOWS FROM OPERATING ACTIVITIES Changes in assets and liabilities: Cash received from customers $ 20,588,014 $ - Cash received from City and employee contributions - 6,872,822 Cash paid to suppliers (14,128,449) - Cash paid to employees (1,421,952) - Cash payments for claims - (4,583,160) Cash payments for contractual services and charges - (994,948) Cash payments for Wellness Program - (6,189) Net cash provided by operating activities 5,037,613 1,288,525 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES 3,923 Transfers from other funds - 1,898,068 Transfers to other funds (146,736) - Net cash provided (used) by noncapital financing activities (146,736) 1,898,068 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES - (Decrease) in deposits Acquisition and construction of capital assets (2,427,800) (145,364) Disposition of capital assets 55,255 - Principal payments on long term obligations (560,000) - Proceeds from certificates of obligation 11,740,000 - Premium from certificates of obligation 842,710 - Cost of issuance paid (78,079) - Interest paid (456,580) - Water and sewer impact fees collected 115,785 - Net cash provided (used) by capital and related financing activities 9,231,291 (145,364) CASH FLOWS FROM INVESTING ACTIVITIES 1,288,525 Noncash investing, capital and financing activities Proceeds from maturity of investments 16,734,207 13,043,341 Purchase of investments (17,585,246) (14,317,694) Interest received 337,377 184,757 Net cash used by investing activities (513,662) (1,089,596) Net increase in cash and cash equivalents 13,608,506 1,951,633 Balances - beginning of year 11,682,974 5,551,256 Balances - end of the year $ 25,291,480 $ 7,502,889 Reconciliation of operating income to net cash provided by operating activities: Operating Income $ 1,277,401 $ 1,449,955 Depreciation 2,904,727 18,066 Changes in assets and liabilities: Provision for doubtful accounts 54,553 - (Increase) decrease in receivables 1,389,294 (161,326) Increase (decrease) in accounts payable and accrued liabilities (711,763) (6,189) (Decrease) in unpaid claims - (11,981) Decrease in prepaid expenses 3,923 - Decreaseininventory 119,093 - Dncrease in deferred outflows 180,518 - (Decrease) in deposits (940) - Increase in compensated absences 27,291 - (Decrease) in net pension liability (431,049) - Increase in OPEB liabiliy 20,058 - Increase in deferred inflows 204,507 - Net cash provided by operating activities $ 5,037,613 $ 1,288,525 Noncash investing, capital and financing activities Capital asset contributions from developers $ 79,550 $ - Total noncash investing, capital and financing activities $ 79,550 $ - CASH RECONCILIATION Actual balances - end of year Cash $ 1,514,765 $ 2,796,659 Restricted cash 197,174 - Investments (TexPool, TexStar, and TexasClass only) 23,579,541 4,706,230 Total cash and investments -end of year $ 25,291,480 $ 7,502,889 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 40 CITY OF COPPELL, TEXAS Statement of Fiduciary Net Position September 30, 2020 ASSETS Cash Investments Accounts receivable Total assets LIABILITIES Accounts payable Due to members Deposits Total liabilities NET POSITION Held in trust Total net position restricted for OPEB Private -Purpose Trust Fund OPEB Trust Fund as of 12/31/19 Agency Fund $ 198,549 $ - $ 601,779 - 262,429 - 11,622 - - 210,171 262,429 601,779 $ 1,246 208,925 210,171 601,779 - 601,779 262,429 $ $ 262,429 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 41 CITY OF COPPELL, TEXAS Statement of Changes in Fiduciary Net Position For the Year Ended September 30, 2020 ADDITIONS Contributions - employer Investment earnings Total additions DEDUCTIONS Benefit payments Interest and fiscal charges Total deductions Net additions Net Position -- beginning of the year Net Position -- end of the year Private -Purpose Trust OPEB Trust Fund year Fund ended 12/31/19 $ - $ 85,360 - 39,175 - 124,535 - 85,360 - 1,378 - 86,738 - 37,797 - 224,632 $ - $ 262,429 The accompanying notes to financial statements are an integral part of this statement. CITY OF COPPELL, TEXAS 42 CITY OF COPPELL, TEXAS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2020 (1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Coppell, Texas (City) was incorporated in 1955 and adopted its present charter in 1986 under the provision of Act 279, P.A. 1909, as amended (Home Rule City Act). The charter was amended in August 2001. The City operates under a Council -Manager form of government and provides the following services as authorized by its charter: Public Safety - Police and Fire, Highways and Streets, Sanitation, Health and Social Services, Culture and Recreation, Public Improvements, Planning and Zoning and General Administrative Services. The accounting policies of the City conform to accounting policies generally accepted in the United States of America (US GAAP) for local governments as prescribed by the Governmental Accounting Standards Board (GASB). GASB is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant accounting policies of the City are described below: A. Reporting Entity As required by US GAAP, these financial statements present the City and its component units, which are controlled by the elected officials of the City and for which the City is considered to be financially accountable. The "reporting entity" is the primary government and those component units for which the primary government is financially accountable. (Financial accountability is defined as the appointment of a voting majority of the component unit's board and the ability to either impose will by the primary government or the possibility that the component government will provide a benefit or impose a financial burden to the primary government.) A "blended component unit", although a legally separate entity, is in substance part of the City's operations and this unit is therefore combined with data of the City. A "discretely presented component unit" is presented in a separate column of the Government -wide Financial Statements to emphasize it is legally separate. Blended Component Units The Coppell Recreation Development Corporation (CRDC) was formed to plan, design and construct recreational facilities and improvements within the City using proceeds from a special 4(B) Sales Tax approved by the voters. The Corporation is organized exclusively to act on behalf of the City for financing, development and operation of recreation properties. The affairs of the Corporation are managed by a seven - member board of directors, which is appointed by the City Council. The annual corporate budget and issuance of debt must be approved by the City Council. Since the CRDC's Board of Directors is appointed by City Council, City management has operational responsibility for the CRDC, and the CRDC exclusively, or almost exclusively, benefits the City, the CRDC is considered a blended component unit and financial transactions are reflected in a special revenue fund, capital project fund and debt service fund. Separate financial statements for the CRDC are not available. The Coppell Economic Development Foundation (CEDF) was formed to promote economic development and business opportunities within the City by developing capital assets that are owned by the City of Coppell using proceeds transferred from the City to the CEDF which are approved by Council. For example, the City owns historical buildings that the CEDF has relocated and revitalized for community use. Since the CEDF's Board of Directors is appointed by the City Council, its projects are intended to benefit the City, and the City CITY OF COPPELL, TEXAS 43 Council has ultimate authority and approval of its projects and funding, the CEDF is considered a blended component unit of the City and financial transactions are reflected in a special revenue fund. Separate financial statements for the CEDF are not available. B. Implementation of New Accounting Principles Management evaluated GASB Statement No. 91, Conduit Debt Obligations and determined that it had was not applicable to the financial statements of the City as of September 30, 2020. The City is currently analyzing the impact of implementing the following statements on future financial statements of the City as these statements are not yet effective. GASB Statement No. 84, Fiduciary Activities. The requirements of this Statement will enhance consistency and comparability by (1) establishing specific criteria for identifying activities that should be reported as fiduciary activities and (2) clarifying whether and how business -type activities should report their fiduciary activities. This Statement will become effective for the City in fiscal year 2021. GASB Statement No. 87, Leases. This Statement will increase the usefulness of financial statements by requiring reporting of certain lease liabilities that currently are not reported. It will enhance comparability of financial statements among governments by requiring lessees and lessors to report leases under a single model. This Statement also will enhance the decision -usefulness of the information provided to financial statement users by requiring notes to financial statements related to the timing, significance, and purpose of a government's leasing arrangements. This Statement will become effective for the City in fiscal year 2022. GASB Statement No. 90, Majority Equity Interests—an amendment of GASB Statements No. 14 and No. 61. This Statement will improve the consistency and comparability of reporting a government's majority equity interest in a legally separate organization and to improve the relevancy of financial statement information for certain component units. This Statement will become effective for the City in fiscal year 2021. GASB Statement No. 92, Omnibus 2020. This Statement is intended to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues identified during implementation of certain GASB Statements. This Statement will become effective for the City in fiscal year 2022. GASB Statement No. 93, Replacement of Interbank Offered Rates. This Statement addresses accounting and reporting implications resulting from the replacement of an IBOR and will become effective for the City in fiscal year 2022. GASB Statement No. 94, Public -Private and Public -Public Partnerships and Availability Payment Arrangements. If applicable, this Statement will become effective for the City in fiscal year 2023. The objective of this Statement is to improve financial reporting by addressing issues related to public-private and public -public partnership arrangements. GASB Statement No. 96, Subscription -based Information Technology Arrangements. This Statement provides guidance based on the guidance for leases, where relevant, for subscription -based Information Technology Arrangements. This Statement will become effective for the City in fiscal year 2023. GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans. This Statement is intended to improve consistency of financial reporting of defined contribution pension plans, defined contribution OPEB plans, CITY OF COPPELL, TEXAS 44 and other employee benefit plans, while mitigating the costs associated with reporting those plans. This Statement will become effective for the City in fiscal year 2022. C. Basis of Presentation Government -wide The basic financial statements include both government -wide (based on the City as a whole) and fund financial statements. The government -wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the non -fiduciary activities of the primary government and its component units. Government -wide financial statements do not include fiduciary funds. For the most part, the effect of inter -fund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely, to a significant extent on fees and charges for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. The focus is either the City as a whole or major individual funds (within the fund financial statements). The government -wide Statement of Activities demonstrates the degree to which the direct expenses of a functional category (Public Safety, Public Works, etc.) or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, 2) grants and contributions that are restricted to meeting the operational requirements of a particular function or segment and 3) grants and contributions that are restricted to meeting the capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. The net cost of governmental and business -type activities (by function) is normally covered by general revenue (property, sales, franchise taxes, interest income, etc.). Fund Separate fund based financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. The major governmental funds are the General Fund, General Obligation Debt Service Fund, Streets Capital Projects Fund, Recreation Development Capital Projects Fund and Infrastructure Maintenance Special Revenue Fund. The major enterprise fund is the Water and Sewer Fund. The non -major funds are combined in a separate column in the fund financial statements. The non -major funds are detailed in the combining section of the statements. Internal service funds, which traditionally provide services primarily to other funds of the government, are presented in the summary form as part of the proprietary fund financial statements. Because the principal users of the internal services are the City's governmental activities, financial statements of internal service funds are consolidated into the governmental activities when presented in the government -wide financial statements. To the extent possible, the cost of these services is reflected in the appropriate functional activity (Public Safety, Public Works, etc.). The City's fiduciary funds are presented in the fund financial statements. Since, by definition, these assets are being held for the benefit of a third party (other local governments, individuals, etc.) and cannot be used to address activities or obligations of the government, these funds are not incorporated into the CITY OF COPPELL, TEXAS 45 government -wide financial statements. The fiduciary funds of the City are a private -purpose trust, an other post -employment benefits trust, and an agency fund. The government -wide focus is more on the sustainability of the City as an entity and the change in aggregate financial position resulting from the activities of the fiscal period. The focus of the fund financial statements is on the major individual funds of the governmental and business -type categories, as well as the fiduciary funds (by category), and the component units. Each presentation provides valuable information that can be analyzed and compared to enhance the usefulness of the information. D. Measurement Focus and Basis of Accounting The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary funds. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Fiduciary funds are used to report assets held in a trustee or agency capacity for others. Trust funds employ the same economic resources measurement focus and the accrual basis of accounting as the government -wide financial statements and proprietary fund type. Agency funds have no measurement focus as these funds are custodial in nature and do not involve the measurement of results of operations. Thus, agency funds have only assets and liabilities. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when susceptible to accrual, that is, when they are both measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period. Therefore, revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers property tax revenues to be available if they are collected within sixty days of the end of the current fiscal period, and sales tax revenues to be available if they are collected within thirty days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when the obligation has matured and is due and payable shortly after year end. The revenues susceptible to accrual are ad valorem, franchise and sales tax revenues. Licenses and permits, charges for services, fines and forfeitures, contributions, and miscellaneous revenues are not susceptible to accrual because generally they are not measurable until received in cash. Investment earnings are recorded as earned since they are measurable and available. The City reports unavailable revenue in its governmental funds. Unavailable revenue arises when potential revenue does not meet the "available" criteria for recognition in the current period. Unearned revenue arises when the City receives resources before it has a legal claim to them such as when grant monies are received prior to the incidence of qualifying expenditures. Revenue is recognized in subsequent periods, when the "available" recognition criteria is met or when the City has a legal claim to the resources. Business type activities and all proprietary funds are reported usingthe economic resources measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the Statement of Net Position. Proprietary fund -type operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net position. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally CITY OF COPPELL, TEXAS 46 result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City's Water and Sewer Fund are charges to customers for sales and services. Operating expenses for the enterprise fund and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. The City reports the following major funds: 1. Governmental Funds: The focus of governmental fund measurement (in the fund financial statements) is financial position and changes in financial position (sources, uses, and balances of financial resources) rather than net income. The following is a description of the major governmental funds of the City: a. General Fund is the main operating fund of the City. This fund is used to account for all financial resources not accounted for in other funds. All general tax revenues and other receipts that are not restricted by law or contractual agreement to some other fund are accounted for in this fund. General operating expenditures, fixed charges and capital improvement costs that are not paid through other funds are paid from the General Fund. b. General Obligation Debt Service Fund is used to account for the accumulation of financial resources for the payment of principal, interest and related costs on general long-term debt paid primarily from taxes levied by the City. The fund balance of the General Obligation Debt Service Fund is restricted exclusively for debt service expenditures. C. Streets Capital Projects Fund accounts for funds received and expended for the construction and renovation of thoroughfares, arterial streets and drainage improvements in the City. Funds are provided primarily through bond sales, paving assessments and interest earnings. d. Recreation Development Capital Projects Fund accounts for funds received and expended for construction and renovation of parks, trails, library, and other recreational projects. Funds are provided primarily through bond issuance and interest earnings. e. Infrastructure Maintenance Special Revenue Fund Accounts for revenues that are restricted for future maintenance of the City's infrastructure. Funds are provided through 1/4 of one percent sales tax revenue and interest earnings. 2. Proprietary Funds: The accounting objectives are the determination of operating income, changes in net position, financial position, and cash flows. The following is a description of the major proprietary fund of the City: Water and Sewer Fund accounts for the operation of the City's water and sewer utility. Activities of the Fund include administration, operation and maintenance of the water and sewer system and billing and collection activities. The Fund also accounts for the accumulation of resources for, and the payment of, long-term debt principal and interest for bonds and obligations under capital leases when due throughout the year. All costs are financed through charges made to utility customers with rates reviewed regularly and adjusted if necessary to ensure integrity of the Fund. CITY OF COPPELL, TEXAS 47 The City additionally reports the following fund types: 1. An Internal Service Fund is a type of proprietary fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, or to other governmental units, generally on a cost reimbursement basis. One internal service fund reported by the City of Coppell is used to account for the self-funded health program provided by the City to its employees and their dependents on a subsidized cost basis. The other internal service fund reported by the City is used to accumulate funds and reimburse costs of capital replacement. 2. A Permanent Fund is used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used to support programs of the City. The permanent fund reported by the City of Coppell is used to account for the assets and earnings used to support the operations and maintenance of the Rolling Oaks Cemetery. 3. A Private -Purpose Trust Fund is a type of fiduciary fund used to account for trust arrangements under which principal and income benefit individuals, private organizations, or other governments. The Private -Purpose Trust Fund reported by the City is used to account for preneed interment and memorial arrangements made through the Rolling Oaks Cemetery. 4. An Other Employee Benefit Trust Fund is a type of fiduciary fund used to report resources that are required to be held in trust for the members and beneficiaries of defined contribution plans, other postemployment benefit plans, or other employee benefit plans. The OPEB Trust Fund is used to report resources held in trust for the healthcare benefits of members. 5. Agency Funds are used to account for assets held by the City in an agency capacity for individuals, local law enforcement agencies or developers. The City has one Agency Fund. The Health Reimbursement Arrangement Fund is used to account for contributions and disbursements on behalf of members of the Health Reimbursement Arrangement. E. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of applicable appropriations, is employed as an extension of formal budgetary integration in the General, Special Revenue, and Debt Service Funds. F. Deposits and Investments The City maintains a cash and investment pool for the purpose of increasing income through investment activities. Investments are recorded at fair value (based on quoted market prices), except for the positions in the government pools, TexPool, TexStar, and Texas Class. Fair value analysis is performed monthly and any significant losses are evaluated. The Legislature for the State of Texas has enacted and regularly amends the Public Funds Investment Act ("Investment Act") that governs items such as investment strategies and policies, training for investment officers, quarterly reporting, and types of investments allowed. The City has developed an Investment Policy that is annually reviewed and approved through resolution by the City Council. This investment policy is in compliance with the Investment Act. Accordingly, the City is authorized to invest in (1) obligations of the United States or its agencies and instrumentalities; (2) direct obligations of the State of Texas or its agencies and instrumentalities; (3) obligations of state agencies, cities, and other political subdivisions of any state rated as to investment quality by a nationally recognized investment rating firm not less than "A" or its equivalent, and other obligations, the principal and interest of which are unconditionally guaranteed or CITY OF COPPELL, TEXAS 48 insured by the State of Texas, or the United States, or its instrumentalities; (4) Certificates of Deposit issued by state or national banks and credit unions domiciled in Texas that are guaranteed or insured by the Federal Deposit Insurance Corporation or its successor, or secured by obligations mentioned above; (5) fully collateralized direct repurchase agreements having a defined termination date secured by obligations of the United States or its agencies and instrumentalities; (6) no-load money market mutual funds, regulated by the Securities and Exchange Commission (SEC), with a dollar -weighted average stated maturity of 90 days or fewer, and includes in its investment objectives the maintenance of a stable net asset value of $1 for each share (7) no-load mutual funds that are registered with the SEC, having an average weighted maturity of less than two years and are invested or secured in obligations described above and the fund must maintain a rating of AAA or its equivalent by at least one nationally recognized rating firm. The City is not authorized by its investment policy to invest in banker's acceptances, "bond" mutual funds, collateralized mortgage obligations of any type, or commercial paper. Investment activities are conducted through the depository bank. The City's safekeeping agent holds all securities in the City's name. For the year ended September 30, 2020, the City invested in Federal Home Loan Bank, TexPool, TexStar, and Texas CLASS. The City records all interest revenue related to investment activities in the respective funds. TexPool, TexStar, and Texas CLASS are external investment pools that were created to conform to the Interlocal Cooperation Act, Chapter 791 of the Texas Government Code, and the Public Funds Investment Act, Chapter 2256 of the Texas Government Code. As local government investment funds, Texas CLASS, TexStar and TexPool seek to maintain stable net asset value (NAV) of $1.00 per unit. TexPool and TexStar use amortized cost to value portfolio assets and follow the criteria for GASB Statement No. 79 for use of amortized cost, and Texas CLASS uses NAV to value portfolio assets. The State Comptroller of Public Accounts (the Comptroller) is the sole officer, director and shareholder of the Texas Treasury Safekeeping Trust Company ("Trust Company"), which is authorized to operate TexPool. Pursuant to the TexPool participation agreement, administrative and investment services to TexPool are provided by Federated Investors. The Comptroller maintains oversight of the services provided by TexPool. The TexPool Advisory Board composed equally of participants in TexPool and other persons who do not have a business relationship with TexPool, acts as advisor on TexPool Investment Policy. J.P. Morgan Investment Management Inc. (JPMIM) and First Southwest, a Division of Hilltop Securities (FirstSouthwest) serve as co -administrators for TexStar under an agreement with the TexStar Board of Directors (the "Board"). The Board manages the business and affairs of TexStar in accordance with its bylaws. Public Trust Advisors, LLC is the Program Administrator of Texas CLASS, and Wells Fargo Bank Texas, N.A. is Custodian. It is supervised by a seven -member Board of Trustees who are elected by the participants at its annual meeting. The Board supervises the Trust and its affairs and acts as the liaison between the participants, the custodian, and the program administrator. It also has an appointed five -member advisory board to provide advice about investment policy and strategy. G. Cash and Cash Equivalents Cash includes cash on hand, demand deposits, and escrow cash with fiscal agent. For purposes of the Statement of Cash Flows, the City also considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents; this includes investments in TexPool, TexStar, and Texas CLASS. All cash and investments in TexPool, TexStar, and Texas CLASS of the proprietary funds are pooled with the City's pooled cash and investments and are therefore considered cash equivalents. CITY OF COPPELL, TEXAS 49 H. Unbilled Services Receivable Utility services revenue is recorded when earned. Customers are billed monthly. The estimated value of services provided, but unbilled at year-end, has been included in the accompanying financial statements. I. Inventory and Prepaid Items Inventory is valued at cost using the first in, first out method. Inventory in the Water and Sewer Fund consists of expendable supplies held for future consumption or capitalization. The cost is recorded as an expense in the period that inventory items are consumed. Prepaid items are for payments made by the City in the current year to provide services occurring in the subsequent fiscal year and are accounted for using the consumption method. A non -spendable fund balance for prepaid items is recognized in the governmental funds financial statements to signify that a portion of fund balance is not available for other subsequent expenditures according to GASB Statement No. 54. J. Restricted Assets Restricted cash and investments on the Proprietary Statement of Net Position are restricted in the Water and Sewer Fund for customer deposits and the repayment of outstanding bonds. K. Interfund Transactions and Receivables and Payables Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (the current portion of interfund loans) or "advances to/from other funds" (the non-current portion of interfund loans). Any residual balances outstanding between governmental activities and business -type activities are reported in the government -wide financial statements as "internal balances." All legally authorized transfers are appropriately treated as transfers and are included in the results of operations of both governmental and proprietary funds. Nonrecurring or nonroutine transfers of equity between funds - for example, contribution of capital assets to a proprietary fund or transfers of residual balances of discontinued funds to other funds - are accounted for as transfers. Salaries, wages and related payroll costs of personnel who perform administrative services for the Water and Sewer Fund and Recreation Development Corporation are paid through the General Fund. The City has recorded expenses for these administrative costs in the Water and Sewer Fund and Recreation Development Corporation Special Revenue Fund and recognized corresponding revenue in the General Fund. L. Capital Assets Property, plant and equipment purchased or acquired is carried at historical cost or estimated historical cost. Contributed capital assets are recorded at acquisition cost at the time received. Capital assets are defined by the government as assets with an initial, individual cost of more than $15,000 except for land, and an estimated useful life in excess of one year. Land is a capital asset without regard to value. CITY OF COPPELL, TEXAS 50 Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful lives: Capital Asset Classification Useful Life in Years Building and Improvements 50 Water and Sewer System 40 Vehicles, Machinery and Equipment 3 to 7 Furniture and fixtures 5 Drainage improvements 40 Streets 25 Parks 50 M. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The government has reported the deferred charge on refunding as a deferred outflow of resources in the government -wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. Deferred outflows of resources related to the net pension liability are reported and amortized according to GASB Statement No. 68. Deferred outflows of resources related to the other post - employment benefits liabilities are reported and amortized according to GASB Statement No. 75. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The government has reported pension -related items and OPEB-related items as deferred inflows of resources in the government -wide statement of net position. Deferred inflows of resources related to the net pension liability are amortized according to GASB Statement No. 68, and deferred inflows of resources related to the other post -employment benefits liabilities are amortized according to GASB Statement No. 75. N. Compensated Absences City employees are granted vacation and sick leave in varying amounts. Upon termination, an employee is reimbursed for accumulated vacation. Accumulated vacation is accrued when incurred in the government -wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations or retirements. O. Other Post -Employment Benefits The City provides post -employment healthcare benefits to all employees who retire from the City. All employees who are vested in the City's pension plan, Texas Municipal Retirement System, are eligible for these benefits with 20 years or more of service, regardless of age, or at age 60 and above. Coverage is also available to dependents and/or surviving spouses of retirees. Retirees are responsible for paying the CITY OF COPPELL, TEXAS 51 full premium for healthcare benefits as the City does not directly subsidize retiree premiums. (See Note 13). P. Property Tax The City's property tax is levied each October 1 on the assessed value listed as of the prior January 1 for all real and business personal property located in the City. The property taxes attach as an enforceable lien on property as of January 1. Appraised values are established by the central appraisal districts at 100% of estimated market value and certified by the Appraisal Review Board. The assessed value for the tax roll on January 1, 2019, upon which the original fiscal year 2020 levy was based, was $8,045,416,839. Subsequent adjustments increased this value to $8,170,767,241. Taxes are due October 1 and become delinquent after the following January 31. Penalties and interest are charged at 7% on delinquent taxes beginning February 1 and increase each month to 18% on July 1. Property taxes at the fund level are recorded as receivables and unavailable revenues at the time the tax levy is billed. Current year revenues recognized are those ad valorem taxes collected within the current period or soon enough thereafter to pay current liabilities, generally sixty (60) days after year-end. Current tax collections for the year ended September 30, 2020, were 99.30% of the tax levy. The statutes of the State of Texas do not prescribe a legal debt limit. However, Article XI, Section 5 of the Texas Constitution applicable to cities with a population of more than 5,000 limits the ad valorem tax rate to $2.50 per $100 assessed valuation. For the year ended September 30, 2020, the City had a tax margin of $1.916 per $100 assessed valuation based upon the maximum rates prescribed by law. In Texas, countywide central appraisal districts are required to assess all property within the appraisal district on the basis of 100% of its appraised value and are prohibited from applying any assessment ratios. The value of property within the appraisal district must be reviewed every three years; however, reviews of appraised values may be conducted more frequently. The City may challenge appraised values established by the appraisal district through various appeals, and if necessary, legal action. Under this system, the City sets tax rates on City property. However, if the no -new revenue rate (previously known as effective tax rate), excluding tax rates for bonds and other contractual obligations, adjusted for new improvements, generates property tax revenue that exceeds the previous year by more than 3.5%, the City is required to hold an automatic election to obtain voter approval of the adopted tax rate. Q. Tax Incentives The City enters into economic development agreements authorized under Chapter 312 of the Texas Tax Code and Chapter 380 of the Texas Local Government Code which abate or rebate property and/or sales taxes. These agreements are designed to stimulate economic activity, redevelopment, community improvement, and provide a return on investment for the community. Economic development agreements are considered on a case-by-case basis and generally contain recapture provisions which may require repayment or termination if recipients do not meet the required provisions of the agreements. Chapter 312 of the Texas Tax Code allows the City to negotiate abatement agreements with applicants. These abatement agreements authorize the appraisal districts to reduce the taxable value of the taxpayer's property by a percentage specified in the agreement, and the taxpayer pays taxes on the lower value during the term of the agreement. Compliance is evaluated annually. The reduction in revenue for property taxes abated for the fiscal year ending September 30, 2020 totaled $1,383,976. Chapter 380 of the Texas Local Government Code allows the City to provide grants for the purpose of promoting local economic development. These grants are based on a percentage of property and/or sales CITY OF COPPELL, TEXAS 52 tax received by the City. The reduction in revenue due to property tax and sales taxes rebated or accrued for rebate applicable to the fiscal year ending September 30, 2020 totaled $204,995 and $3,504,427 respectively. R. Federal and State Grants Federal grants consisted of $544,860, $12,604, and $1,282 revenue recognized for the Coronavirus Relief Fund, Provider Relief Fund, and LSTA (Library Services and Technology Act) Grants to State Program. These grants were recorded in the General Fund. Grant revenues received for specific purposes are accounted for in a special revenue fund or a capital project fund. S. Long -Term Debt General Obligation Bonds issued for general government capital projects that are to be repaid from tax revenues of the City are recorded in the government -wide Statement of Net Position. Bonds issued for Proprietary Fund assets that are to be repaid by the Proprietary Fund are recorded in the Proprietary Fund. Bond premiums and discounts are deferred and amortized over the life of the related debt issues in the government -wide financial statements and the Proprietary Fund. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are expended when incurred. In the governmental fund financial statements, debt issuance costs are expended when incurred, while bond premiums and discounts are recorded as other financing sources and uses, respectively. T. Net Position Net position represents the difference between assets plus deferred outflows of resources and liabilities plus deferred inflows of resources. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balance of any debt used for the acquisition, construction or improvements of those assets, net of debt related to any unspent proceeds. U. Fund Balance Stabilization Arrangement The City Charter, as amended November 1995, created a stabilization arrangement of not less than ten percent of the proposed expenditures for the major operating funds. The major operating fund of the City is the General Fund. The City Charter may only be changed through an election, and therefore, the stabilization amount may not be spent without an election. The stabilization arrangement amount of $7,495,839 is classified as committed fund balance in the General Fund. Minimum Fund Balance Policy It is the desire of the City to maintain adequate fund balance in the General Fund for liquidity and in anticipation of economic downturns or natural disasters. In addition to the stabilization arrangement established through the City Charter, the City Council has adopted a funding policy to maintain a fund balance in the General Fund of ten percent of the next year's budgeted expenditures plus 60 days of expenditures, which is estimated to be 15 percent of the next year's budgeted expenditures. If fund balance falls below the minimum target level because it has been used, essentially as a "revenue" source, as dictated by current circumstances, the policy provides for actions to replenish the amount to the minimum target level. Generally, replenishment is to occur within a two-year period. The stabilization arrangement and the funding policy create a minimum fund balance of 25 percent of the next year's budgeted expenditures. CITY OF COPPELL, TEXAS 53 V. Retirement Plan For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the Fiduciary Net Position of the Texas Municipal Retirement System (TMRS) and additions to/deductions from TMRS's Fiduciary Net Position have been determined on the same basis as they are reported by TMRS. For this purpose, plan contributions are recognized in the period that compensation is reported for the employee, which is when contributions are legally due. Benefit payments and refunds are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. W. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues, expenditures and expenses during the reporting period. Actual results could differ from those estimates. (2) STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. Budgetary Data The City Charter contains the following requirements, which are adhered to by the City Council, regarding preparation of the annual budget: • The City Manager, between 60 and 90 days prior to October 1St of each fiscal year, shall submit to the City Council a proposed budget. Such budget shall provide a complete financial plan for the fiscal year. • The City Manager submits the proposed budget to the City Council by August 5t" of each year. City Management shall fix the time and place of a public hearing on the budget and shall cause to be published in the official newspaper of the City of Coppell, a notice of the hearing setting forth the time and place thereof at least eleven days before the date of such hearing. • The budget shall be finally adopted no later than 15 days prior to the beginning of the fiscal year and should the City Council fail to so adopt a budget, the then existing budget together with its tax -levying ordinance and its appropriation ordinance, shall be deemed adopted for the ensuing fiscal year. The City Council approves annual appropriations for operations and interfund transfers for the general fund, debt service funds, special revenue funds, and the permanent fund. The City Manager has the authority to transfer unexpended balances between departmental budgets within appropriated funds. The City Council, however, must approve any increase in fund appropriations. The legal level of budgetary control is the fund level. During the year, appropriations are adjusted as a result of re -estimates by the departments. For budgetary purposes, unencumbered appropriations lapse at fiscal year-end. (See Encumbrances, discussed previously, regarding encumbered appropriations.) The Budgetary Comparison Schedules present a comparison of budgetary data to actual results of operations for the General Fund. The same basis of accounting, accounting principles generally accepted in the United States of America (GAAP), is used for both budgetary purposes and actual results. B. Supplemental Appropriations The City Council made several supplemental appropriations throughout the year. Supplemental appropriations totaled $3,645,343 in the General Fund, $32,703,239 in the Special Revenue Funds, and CITY OF COPPELL, TEXAS 54 ($793,734) in the Enterprise Fund for 2020. Included in the General Fund supplemental appropriation was funding to cover encumbrance carryovers, revenue adjustments due to the coronavirus pandemic, special counsel related to sales tax legislation, and a risk assessment. The Special Revenue Funds supplemental appropriations included funding to cover encumbrance carryovers, revenue adjustments and incurred expenditures due to the coronavirus pandemic, construction of Oak Grove Lane, costs associated with the ongoing construction of the Arts Center, CRDC-approved drainage and trails projects, and establishment of the Coppell Arts & Heritage Foundation. The Enterprise Fund supplemental appropriation included funding to cover encumbrance carryovers, a settlement from Dallas Water Utilities regarding Sabine River Authority, costs for water line relocation services, and decreases in projected revenues due to weather and no rate increase. C. Fund Deficits The Cemetery Fund, a nonmajor capital project fund, had a $552,169 deficit fund balance at September 30, 2020. It is planned to recoup the deficit from future sales of mausoleum spaces recorded in the Rolling Oaks Cemetery Fund, a nonmajor special revenue fund. D. Excess of Expenditures over Appropriations No funds had expenditures in excess of appropriations. E. Bond Requirements The management of the City believes that it and its component units have complied with all significant bond requirements and restrictions as of September 30, 2020. (3) DEPOSITS AND INVESTMENTS Deposits — The City maintained the following deposit balances at September 30, 2020: Primary Government Financial Institution Bank Balance Book Balance Frost Bank $10,654,530 $10,636,373 Petty Cash - 6,418 $10,654,530 $10,642,791 Investments — The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The City's investments in U.S. Treasury Notes are classified in Level 1 of the fair value hierarchy which are valued using prices quoted in active markets for identical securities. The City's investments in U.S. Agency securities are classified in Level 2 of the fair value hierarchy which are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities' relationship to benchmark quoted prices. The City has no Level 3 investments which are valued using significant unobservable inputs. CITY OF COPPELL, TEXAS 55 As of September 30, 2020, the City had the following investments: Primary Government September 30, Investments by fair value level 2020 Federal Home Loan Bank Notes $ 74,787,237 $ Total investments by fair value level 74,787,237 $ Portfolio Weighted Average Maturity Total Investments at NAV/amortized cost TexPool $ 40,668,382 TexSTAR 46, 605, 643 Texas CLASS 46,924,833 Total investments at NAV/amortized cost 134,198,858 Total Investments $ 208,986,095 Fair Value Fair Value Level Level $ 74, 787, 237 - $ 74, 787, 237 Weighted Average Maturity (in days) 206 `o. 38 39 56 Credit Risk — Investments. The City's investment policy requires that joint investment pools maintain a continuous rating no lower than AAA or AAA -M by at least one nationally recognized rating agency and that obligations of states, agencies, cities, or other political subdivisions of any state be rated no less than A or an equivalent rating by at least one nationally recognized rating agency. The City's investment policy has no other restrictions relating to credit ratings that would limit its investment options. As of September 30, 2020, Moody's has rated investments in FHLB as Aaa, and Standard & Poor's has rated investments in TexPool, TexSTAR, and Texas CLASS as AAA -m. Custodial Credit Risk — Deposits. For deposits, custodial credit risk is the risk that in the event of a bank failure, the City's deposits may not be returned to it. The City's investment policy follows state statutes, which requires that all deposits in financial institutions be fully collateralized or insured. For investments, custodial credit risk is the risk that in the event of the failure of a counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The City's investment policy requires that all investments held by outside parties for safekeeping be held in the name of the City. The City was not exposed to any custodial credit risk at September 30, 2020. Interest Rate Risk— Investments. In accordance with its investment policy, the City manages its exposure to declines in fair values by limiting the weighted average maturity of its investment portfolio to one year or less under normal market conditions, and the maximum final stated maturity of any investment shall not exceed five years. Investments in TexPool, TexSTAR, and Texas CLASS are exempted from SEC registration and the requirements of Rule 2a-7 pertaining to registered money market funds; however, consistent with Rule 2a-7, they seek to maintain stable net asset value of $1.00 per unit and are not subject to interest rate risk. Concentration of Credit Risk— Investments. The City's investment policy states that investments in local government investment pools shall be limited to seventy-five percent (75%) of the City's entire cash in bank and investment portfolio, with no more than twenty-five percent (25%) of the entire portfolio invested in any one authorized pool. In addition, investments in mutual funds shall be limited to 10% of the City's monthly fund balance, excluding bond proceeds and reserves and other funds held for debt service. At September 30, 2020, the City's investments are in Federal Home Loan Bank, TexSTAR, CITY OF COPPELL, TEXAS 56 TexPool, and Texas CLASS. These investments are 36%, 20%, 22% and 22% respectively, of the City's total investments. (4) CAPITAL ASSETS Capital asset activity for the year ended September 30, 2020 is summarized below: Primary Government: CITY OF COPPELL, TEXAS 57 Balance Balance September 30, Governmental activities October 1, 2019 Additions Transfers Retirements 2020 Capital assets not being depreciated: Land $ 40,104,882 $ - $ - $ - $ 40,104,882 Construction in Progress 28,579,458 37,787,801 (25,080,197) - 41,287,062 Total capital assets, not being depreciated 68,684,340 37,787,801 (25,080,197) - 81,391,944 Capital assets being depreciated: Building&Improvements 79,926,252 409,748 80,668 - 80,416,668 Parks & Improvements 70,065,253 610,341 644,825 - 71,320,419 Streets & Improvements 284,619,750 554,478 24,310,026 - 309,484,254 Vehi cl es, Machi nery & Equipment 51,559,108 3,574,321 44,678 (467,536) 54,710,571 Total capital assets, being depreciated 486,170,363 5,148,888 25,080,197 (467,536) 515,931,912 Less accumulated depreciation for: Building & Improvements (18,961,218) (1,727,627) - - (20,688,845) Parks & Improvements (14,624,581) (1,404,676) - - (16,029,257) Streets & Improvements (186,724,877) (7,341,888) - - (194,066,765) Vehi cl es, Machi nery & Equipment (44,853,183) (3,476,855) - 467,536 (47,862,502) Total accumulated depreciation (265,163,859) (13,951,046) - 467,536 (278,647,369) Total capital assets being depreciated, net 221,006,504 (8,802,158) 25,080,197 - 237,284,543 Governmental activities capital assets, net $ 289,690,844 $ 28,985,643 $ - $ - $ 318,676,487 CITY OF COPPELL, TEXAS 57 Less accumulated depreciation for: Water & Sewer System Buildings & Improvements Vehicles, Machinery & Equipment Total accumulated depreciation Total capital assets being depreciated, net Business -type activities capital assets, net (58,042,151) (2,614,716) (477,520) (29,369) 99,680 (60,557,187) - (506,889) (2,908,837) (260,642) - - (3,169,479) (61,428,508) (2,904,727) - 99,680 (64,233,555) 45,967,513 (2,049,375) 7,287,519 (56,301) 51,149,356 $ 53,551,326 $ (1,004,202) $ - $ (56,301) $ 52,490,823 Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General government Public Safety Public Works Culture and Recreation Total depreciation expense —governmental activities Business -type activities: Water and Sewer Total depreciation expense — business -type activities CITY OF COPPELL, TEXAS 58 $ 761,671 2,751,182 7,643,684 2,794,509 $13,951,046 $ 2,904,727 $ 2,904,727 Balance Business -type Activities- Balance September 30, Water and Sewer Fund October 1, 2019 Additions Transfers Retirements 2020 Capital assets not being depreciated: Land $ 844,572 $ - $ - $ - $ 844,572 Construction in Progress 6,739,241 1,045,173 (7,287,519) - 496,895 Total capital assets, not being depreciated 7,583,813 1,045,173 (7,287,519) - 1,341,467 Capital assets being depreciated: Water & Sewer System 101,768,689 531,018 7,259,019 (155,981) 109,402,745 Buildings & Improvements 1,434,724 15,634 28,500 - 1,478,858 Vehicles, Machinery & Equipment 4,192,608 308,700 - - 4,501,308 Total capital assets, being depreciated 107,396,021 855,352 7,287,519 (155,981) 115,382,911 Less accumulated depreciation for: Water & Sewer System Buildings & Improvements Vehicles, Machinery & Equipment Total accumulated depreciation Total capital assets being depreciated, net Business -type activities capital assets, net (58,042,151) (2,614,716) (477,520) (29,369) 99,680 (60,557,187) - (506,889) (2,908,837) (260,642) - - (3,169,479) (61,428,508) (2,904,727) - 99,680 (64,233,555) 45,967,513 (2,049,375) 7,287,519 (56,301) 51,149,356 $ 53,551,326 $ (1,004,202) $ - $ (56,301) $ 52,490,823 Depreciation expense was charged to functions/programs of the primary government as follows: Governmental activities: General government Public Safety Public Works Culture and Recreation Total depreciation expense —governmental activities Business -type activities: Water and Sewer Total depreciation expense — business -type activities CITY OF COPPELL, TEXAS 58 $ 761,671 2,751,182 7,643,684 2,794,509 $13,951,046 $ 2,904,727 $ 2,904,727 (5) LONG-TERM DEBT AND LIABILITIES General Obligation Debt General obligation debt provides funds for the acquisition and construction of major capital equipment, facilities and infrastructure. The general obligation debt consists of general obligation bonds, notes and certificates of obligation that are serial debt collateralized by the full faith and credit of the City, and payable from property taxes and other revenues. General obligation bonds require the City to compute, at the time other property taxes are levied, the rate of tax required to provide (in each year bonds are outstanding) funds to pay interest and principal at maturity. The debt matures annually in varying amounts through 2040, and interest is payable semi-annually. Governmental Activities A summary of activity of the general obligation debt reported in governmental activities for the year ended September 30, 2020 is as follows: Outstanding - October 1, 2019 $ 82,020,000 Issued 14,650,000 Retirements (6,575,000) Premium 5,508,955 Outstanding - September 30, 2020 $ 95,603,955 General obligation debt at September 30, 2020, is comprised of the following issues: CITY OF COPPELL, TEXAS 59 Outstanding Interest Issue Maturity September Bonds Rate % Date Date Issued Amount 30, 2020 Certificate of Obligation 2.000-4.250 2011 2031 $ 8,830,000.00 $ 5,570,000 GO Refunding Bonds 2.000-4.250 2011 2031 12,510,000 4,650,000 GO Refunding Bonds 3.000-5.000 2013 2024 7,660,000 3,500,000 Certificate of Obligation 3.000-5.000 2013 2033 9,095,000 6,815,000 GO Refunding Bonds 2.000-4.000 2015 2028 18,675,000 13,450,000 GO Refunding Bonds 2.000-3.000 2016 2027 4,405,000 2,975,000 Certificate of Obligation 2.000-4.000 2016 2036 11,800,000 8,985,000 Certificate of Obligation 3.250-5.000 2018 2038 16,705,000 15,615,000 Certificate of Obligation 3.250-5.000 2018 2038 14,850,000 13,885,000 Certificate of Obligation 1.000-4.000 2020 2040 14,650,000 14,650,000 $ 90,095,000 CITY OF COPPELL, TEXAS 59 Aggregate maturities of the general long-term debt (principal and interest) for the years subsequent to 2020 are as follows: Proceeds of general obligation bonds are recorded in the Capital Projects Funds and are restricted to the use for which they were approved in the bond elections. Certificates of obligation and note proceeds are recorded in the appropriate fund to account for the use of the funds for which the debt was issued. The City Charter expressly prohibits the use of bond proceeds to fund operating expenditures. The City currently has no authorized but unissued general obligation debt. The City intends to retire all its governmental activities general obligation debt, plus interest, from ad valorem taxes and other current revenues. Water and Sewer Fund A summary of Water and Sewer general obligation bond activity for the year ended September 30, 2020 is as follows: Outstanding -October 1, 2019 Issued Retirements Premium Outstanding -September 30, 2020 $ 10,285,000 11, 740, 000 (560,000) 1,706,910 $ 23,171,910 Water & Sewer bonds payable at September 30, 2020 is comprised of the following issues: Bonds Water & Sewer Certificate of Obligation Bonds Water & Sewer Certificate of Obligation Bonds Interest Issue Maturity Outstanding Rate % Date Date Issued Amount September 30, 2020 3.25-5.00 2018 2038 F IF1I1b It CITY OF COPPELL, TEXAS 60 10,850,000 9,725,000 11, 740, 000 11, 740, 000 $ 21, 465, 000 Principal Interest Total Fiscal Year Requirements Requirements Requirements 2021 $ 6,655,000 $ 3,265,230 $ 9,920,230 2022 6,765,000 3,059,762 9,824,762 2023 6,550,000 2,788,062 9,338,062 2024 6,735,000 2,509,862 9,244,862 2025 5,930,000 2,245,637 8,175, 637 2026-2030 26,195, 000 7,696,111 33, 891,111 2031-2035 19,675,000 3,226,135 22,901,135 2036-2040 11,590,000 574,404 12,164,404 $ 90,095,000 $ 25,365,203 $ 115,460,203 Proceeds of general obligation bonds are recorded in the Capital Projects Funds and are restricted to the use for which they were approved in the bond elections. Certificates of obligation and note proceeds are recorded in the appropriate fund to account for the use of the funds for which the debt was issued. The City Charter expressly prohibits the use of bond proceeds to fund operating expenditures. The City currently has no authorized but unissued general obligation debt. The City intends to retire all its governmental activities general obligation debt, plus interest, from ad valorem taxes and other current revenues. Water and Sewer Fund A summary of Water and Sewer general obligation bond activity for the year ended September 30, 2020 is as follows: Outstanding -October 1, 2019 Issued Retirements Premium Outstanding -September 30, 2020 $ 10,285,000 11, 740, 000 (560,000) 1,706,910 $ 23,171,910 Water & Sewer bonds payable at September 30, 2020 is comprised of the following issues: Bonds Water & Sewer Certificate of Obligation Bonds Water & Sewer Certificate of Obligation Bonds Interest Issue Maturity Outstanding Rate % Date Date Issued Amount September 30, 2020 3.25-5.00 2018 2038 F IF1I1b It CITY OF COPPELL, TEXAS 60 10,850,000 9,725,000 11, 740, 000 11, 740, 000 $ 21, 465, 000 Aggregate maturities of the Water and Sewer GO Refunding bonds (principal and interest) for the years subsequent to September 30, 2020 are as follows: Fiscal Year Principal Interest Total 2021 $ 1,020,000 $ 692,171 $ 1,712,171 2022 1,015,000 678,556 1,693,556 2023 1,045,000 631,556 1,676,556 2024 1,065,000 583,481 1,648,481 2025 1,095,000 534,331 1,629,331 2026-2030 5,960,000 1,886,781 7,846,781 2031-2035 5,830,000 788,038 6,618,038 2036-2040 4,435,000 210,260 4,645,260 $ 21, 465, 000 $6,005,174 $ 27, 470,174 Sales Tax Bonds The Sales Tax Revenue Bonds are payable from the gross proceeds of the 1/2 of 1% Sales and Use Tax (Section 4B) levied for the benefit of the Coppell Recreation Development Corporation. A summary of Sales Tax Revenue Bond activity for the year ended September 30, 2020 is as follows: Outstanding -October 1, 2019 $28,335,000 Retirements (1,035,000) Premiums 1,984,804 Outstanding -September 30, 2020 $29,284,804 Sales Tax Revenue Bonds payable at September 30, 2020 is comprised of the following issue: Interest Bonds Rate % Issue Date Maturity Date Outstanding Issued Amount September 30, 2020 Sales Tax Revenue Bonds 3.25-5.00 2014 2038 $ 31,730,000 $ 27,300,000 CITY OF COPPELL, TEXAS 61 Debt service requirements of the Sales Tax Revenue Bonds (principal and interest) for the years subsequent to September 30, 2020 are as follows: Fiscal Year 2021 2022 2023 2024 2025 2026-2030 2031-2035 2036-2038 Changes in Long-term Liabilities Principal Interest Total $ 1,085,000 $ 1,155, 969 $ 2,240,969 1,140, 000 1,101, 718 2,241,718 1,200,000 1,044,719 2,244,719 1,260,000 984,719 2,244,719 1,320,000 921,719 2,241,719 7,660,000 3,550,094 11, 210, 094 9,310,000 1,905,512 11, 215, 512 4,325,000 267,200 4,592,200 $ 27,300,000 $ 10,931,650 $ 38,231,650 Long-term liability activity for the year ended September 30, 2020, was as follows: Business -type Activities Bonds payable: General obligation bonds Beginning 11,740,000 (560,000) 21,465,000 Due Within One Premiums Balance Additions Reductions Ending Balance Year Governmental Activities: 11,258,515 12,582,710 (669,315) 23,171,910 1,129,315 Bonds payable: 85,427 86,004 (58,713) 112,718 56,875 General obligation bonds $ 82,020,000 $ 14,650,000 $ (6,575,000) $ 90,095,000 $ 6,655,000 Sales tax bonds 28,335,000 - (1,035,000) 27,300,000 1,085,000 Deferred amounts: 146,283 20,058 166,341 - Premiums 6,991,809 1,053,290 (551,340) 7,493,759 551,343 Total bonds payable 117,346,809 15,703,290 (8,161,340) 124,888,759 8,291,343 Compensated absences 3,242,796 2,147,226 (1,662,255) 3,727,767 1,207,237 Net pension liability 26,409,249 - (9,593,356) 16,815,893 - Other post -employment benefits obligation 2,779,366 381,100 3,160,466 - Total governmental activities 149,778,220 18,231,616 (19,416,951) 148,592,885 9,498,580 Business -type Activities Bonds payable: General obligation bonds 10,285,000 11,740,000 (560,000) 21,465,000 1,020,000 Premiums 973,515 842,710 (109,315) 1,706,910 109,315 Total bonds payable 11,258,515 12,582,710 (669,315) 23,171,910 1,129,315 Compensated absences 85,427 86,004 (58,713) 112,718 56,875 Net pension liability 1,186,622 - (431,049) 755,573 - Other post -employment benefits obligation 146,283 20,058 166,341 - Total business -type acivities 12,676,847 12,688,772 (1,159,077) 24,206,542 1,186,190 Total government $ 162,455,067 $ 30,920,388 $ (20,576,028) $ 172,799,427 $ 10,684,770 Within the governmental activities, compensated absences, net pension liability, and other post - employment benefits liability are generally liquidated by the General Fund. CITY OF COPPELL, TEXAS 62 (6) COMPENSATED ABSENCES Vacation leave is earned in varying amounts up to a maximum of twenty-four (24) days for employees with 19 or more years of service. Unused vacation leave is carried forward from one year to the next, up to a maximum of forty-eight (48) days, depending on years of service. As of September 30, 2020, the amount expected to be due within one year for Governmental Activities is $1,207,237. The amount expected to be due within one year for Business -type Activities is $56,875. A summary of the activity for the year is as follows: (7) FUND BALANCE FLOW ASSUMPTIONS Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the City's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. When both restricted and unrestricted resources are available for use in governmental activities or proprietary funds, it is the City's policy to use restricted resources first, then unrestricted resources, as they are needed. (8) FUND BALANCES According to GASB Statement No. 54, the fund balance is classified depending on the relative strength of the spending constraints placed on the purposes for which resources can be used as follows: Nonspendable fund balance- amounts that cannot be spent because they are either (1) not in spendable form or (2) legally or contractually required to be maintained intact. Restricted fund balance- amounts constrained to specific purposes externally imposed by creditors (such as through debt covenants), grantor and contributors, or laws, or regulations of other governments, or through constitutional provisions, or by enabling legislation. Committed fund balance- amounts that can only be used for specific purposes, pursuantto constraints imposed by formal action of the government's highest level of decision-making authority. The City Council is the highest level of decision-making authority for the City that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to remove or revise the limitation. CITY OF COPPELL, TEXAS 63 Business -type Governmental Activities Activities Total Balance — Beginning of year $ 85,427 $ 3,242,796 $ 3,328,223 Additions 86,004 2,147,226 2,233,230 Reductions (58,713) (1,662,255) (1,720,968) Balance — End of Year $ 112,718 $ 3,727,767 $ 3,840,485 (7) FUND BALANCE FLOW ASSUMPTIONS Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the City's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. When both restricted and unrestricted resources are available for use in governmental activities or proprietary funds, it is the City's policy to use restricted resources first, then unrestricted resources, as they are needed. (8) FUND BALANCES According to GASB Statement No. 54, the fund balance is classified depending on the relative strength of the spending constraints placed on the purposes for which resources can be used as follows: Nonspendable fund balance- amounts that cannot be spent because they are either (1) not in spendable form or (2) legally or contractually required to be maintained intact. Restricted fund balance- amounts constrained to specific purposes externally imposed by creditors (such as through debt covenants), grantor and contributors, or laws, or regulations of other governments, or through constitutional provisions, or by enabling legislation. Committed fund balance- amounts that can only be used for specific purposes, pursuantto constraints imposed by formal action of the government's highest level of decision-making authority. The City Council is the highest level of decision-making authority for the City that can, by adoption of an ordinance prior to the end of the fiscal year, commit fund balance. Once adopted, the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another ordinance) to remove or revise the limitation. CITY OF COPPELL, TEXAS 63 Assigned fund balance -amounts in the assigned fund balance classification are intended to be used by the government for specific purposes but do not meet the criteria to be classified as committed. The City Council has by resolution authorized the Finance Director to assign fund balance. The City Council may also assign fund balance as it does when appropriating fund balance to cover a gap between estimated revenue and appropriations in the subsequent year's appropriated budget. Unlike commitments, assignments generally only exist temporarily. In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as discussed above, an additional action is essential to either remove or revise a commitment. Unassigned fund balance -amounts that represent fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific purposes within the general fund. In other governmental funds, it may be necessary to report a negative residual balance as unassigned. CITY OF COPPELL, TEXAS 64 Fund Balances CITY OF COPPELL, TEXAS 65 Capital Capital Projects Infrastructure Other Total General Projects Recreation Maintenance Governmental Governmental Fund Balances General Obligation Streets Development Fund Funds Funds Nonspendable: Prepaid items $ 25,474 $ - $ - $ - $ - $ 13,994 $ 39,468 Permanent fund - Perpetual Care Fund - - - - - 704,558 704,558 Restricted for: General government Public educational government channel 616,058 - - - - - 616,058 Public education aboutsolid waste 31,381 - - - - - 31,381 Public Safety Emergency 911 929,057 - - - - - 929,057 Fire - - - - - 17,490 17,490 Police - - - - - 153,251 153,251 Animal shelter - - - - - 6,367 6,367 Child safety programs - - - - - 147,486 147,486 Crime prevention programs and services - - - - - 12,006,224 12,006,224 Court security - - - - - 357,203 357,203 Traffic and signal enforcement/ improvements - - - - - 646,194 646,194 Juveni le case ma nager - - - - - 331,095 331,095 Court technology - - - - - 1,747 1,747 Judicial efficiency - - - - - 18,609 18,609 Culture and recreation facilities, trails, drainage,and streetscapes 7,870,835 - - - - 9,203 7,880,038 Recycling - - - - - 69,700 69,700 Community garden/ farmer's market - - - - - 1,589 1,589 Library - - - - - 27,161 27,161 Parks - - - - - 35,643 35,643 Art Center - - - - - 61,980 61,980 Tennis Center - - - - - 1,676 1,676 Senior and Community Center - - - - - 22,305 22,305 Living Well wellness incentive - - - - - 105 105 Promotion of tourism and events - - - - - 408,884 408,884 facilities, trails, drainage, and streetscapes - - - - - 9,913,089 9,913,089 Economic development - - - - - 9,659 9,659 Capital projects - 15,847,053 1,206,805 - 8,944,484 25,998,342 Debt service - 1,074,559 - - - 107,704 1,182,263 Committed for: City charter required reserves 7,495,839 - - - - - 7,495,839 Culture and recreation facilities, trails, drainage, and streetscapes 66,826 - - - - - 66,826 Parks - - - - - - - RollingOaksCemetery - - - - - 401,432 401,432 Tree preservation - - - - - 236,994 236,994 Economic development 966,355 - - - - 18,154 984,509 Public works Projects 358,858 - - - 20,226,203 - 20,585,061 Storm water control development - - - - - 546,698 546,698 Assigned for: General overnment Volunteer coordination 2,791,391 - - - - - 2,791,391 Culture and recreation Outreach vehicle 325,000 - - - - - 325,000 Economic development Economic development program 185,000 - - - - - 185,000 Capital projects 1,098,575 - - - - - 1,098,575 Unassigned 64,338,853 (552,169) 63,786,684 $ 87,099,502 $1,074,559 $15,847,053 $ 1,206,805 $ 20,226,203 $ 34,668,509 $ 160,122,631 CITY OF COPPELL, TEXAS 65 (9) INTERFUND BALANCES AND TRANSFERS During a fiscal year, interfund payables and receivables arise. The following were outstanding as of September 30, 2020: Payable Fund Amount Nonmajor governmental $ 171,000 Total $ 171,000 Transfers made during the year were as follows: Transfers In General Fund Special revenue - Infrastructure Maintenance Recreation Development Capital Project Fund Nonmajor governmental Internal service Internal service Transfers Out Purpose Short-term funding of deficit cash Amount Nonmajor governmental $ 3,021,670 General Fund Non major governmental General Fund General Fund Nonmajor governmental 3,235,000 Purpose Maintenance and operations of parks and facilities with 4B sales tax proceeds Annual maintenance of City facilities, streets and traffic control 4,000,000 Arts Center capital project 26,000 1,161, 674 589,658 Water -Sewer enterprise Internal service 146,736 fund Total $12,180,738 (10) DEFINED BENEFIT PENSION PLAN A. Plan Description Payroll conversion and asset management software nrniartc Fund future vehicle and equipment replacements Fund future vehicle and equipment replacements Fund future vehicle and equipment replacements The City participates as one of 888 plans in the nontraditional, joint contributory, hybrid defined benefit pension plan administered by the Texas Municipal Retirement System (TMRS). TMRS is an entity created by the State of Texas and administered in accordance with the TMRS Act, Subtitle G, Title 8, Texas Government Code (the TMRS Act) as an agent multiple -employer retirement system for municipal employees in the State of Texas. The TMRS Act places the general administration and management of the System with a six -member Board of Trustees. Although the Governor, with the advice and consent of the Senate, appoints the Board, TMRS is not fiscally dependent on the State of Texas. TMRS's defined benefit pension plan is a tax -qualified plan under Section 401 (a) of the Internal Revenue Code. TMRS issues a publicly available comprehensive annual financial report (CAFR) that can be obtained at www.tmrs.com. CITY OF COPPELL, TEXAS 66 All eligible employees of the City are required to participate in TMRS. B. Benefits Provided TMRS provides retirement, disability, and death benefits. Benefit provisions are adopted by the governing body of the city, within the options available in the state statutes governing TMRS. At retirement, the benefit is calculated as if the sum of the employee's contributions, with interest, and the city -financed monetary credits with interest were used to purchase an annuity. Members may choose to receive their retirement benefit in one of seven payments options. Members may also choose to receive a portion of their benefit as a Partial Lump Sum Distribution in an amount equal to 12, 24, or 36 monthly payments, which cannot exceed 75% of the member's deposits and interest. Members can retire at ages 60 and above with five or more years of service or with 20 years of service regardless of age. A member is vested after five years. The plan provisions are adopted by the governing body of the City, within the options available in the state statutes governing TMRS and within the actuarial constraints also in the statutes. Employees covered by benefit terms. At the December 31, 2019 valuation and measurement date, the following employees were covered by the benefit terms: Inactive employees or beneficiaries currently receiving benefits 253 Inactive employees entitled to but not yet receiving benefits 229 Active employees 395 877 C. Contributions The contribution rates for employees in TMRS are either 5%, 6%, or 7% of employee gross earnings, and the city matching percentages are either 100%, 150%, or 200%, both as adopted by the governing body of the city. Under the state law governing TMRS, the contribution rate for each city is determined annually by the actuary, using the Entry Age Normal (EAN) actuarial cost method. The actuarially determined rate is the estimated amount necessary to finance the cost of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employees for the City were required to contribute 7% of their annual gross earnings during the fiscal year. The contribution rates for the City were 15.53% and 15.57% in calendar years 2019 and 2020, respectively. The City's contributions to TMRS for the year ended September 30, 2020 were $4,836,795 and were equal to the required contributions. D. Net Pension Liability The City's Net Pension Liability (NPL) was measured as of December 31, 2019, and the Total Pension Liability (TPL) used to calculate the Net Pension Liability was determined by an actuarial valuation as of that date. CITY OF COPPELL, TEXAS 67 Actuarial Assumptions: The Total Pension Liability in the December 31, 2019 actuarial valuation was determined using the following actuarial assumptions: Inflation 2.5% per year Overall payroll growth 2.75% per year Investment Rate of Return 6.75%, net of pension plan investment expense, including inflation Salary increases were based on a service -related table. Mortality rates for active members are based on the PUB(10) mortality tables with the Public Safety table used for males and the General Employee table used for females. Mortality rates for healthy retirees and beneficiaries are based on the Gender -distinct 2019 Municipal Retirees of Texas mortality tables. The rates for actives, healthy retirees and beneficiaries are projected on a fully generational basis by Scale UMP to account for future mortality improvements. For disabled annuitants, the same mortality tables for healthy retirees is used with a 4 -year set -forward for males and a 3 -year set -forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is applied, for males and females respectively, to reflect the impairment for younger members who become disabled. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements subject to the floor. The actuarial assumptions were developed primarily from the actuarial investigation of the experience of TMRS over the four-year period from December 31, 2014 through December 31, 2018. They were adoptd in 2019 and first used in the December 31, 2019 actuarial valuation. The post-retirement mortality assumption for Annuity Purchase Rates (APRs) is based on the Mortality Experience Investigation Study covering 2009 through 2011 and dated December 31, 2013. Plan assets are managed on a total return basis with an emphasis on both capital appreciation as well as the production of income in order to satisfy the short-term and long-term funding needs of TMRS. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of real rates of return for each major asset class are summarized in the following table: Long -Term Expected Target Real Rate of Return Asset Class Allocation (Arithmetic) Global Equity 30.0% 5.30% Core Fixed Income 10.0% 1.25% Non -Core Fixed Income 20.0% 4.14% Real Return 10.0% 3.85% Real Estate 10.0% 4.00% Absolute Return 10.0% 3.48% Private Equity 10.0% 7.75% Total 100.0% CITY OF COPPELL, TEXAS 68 Discount Rate The discount rate used to measure the Total Pension Liability was 6.75%. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rates specified in statute. Based on that assumption, the pension plan's Fiduciary Net Position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the Total Pension Liability. Changes in the Net Pension Liability Balance at 12/31/2018 Changes for the year: Service cost Interest Difference between expected and actual experience Change of assumptions Contributions - employer Contributions - employee Net investment income Benefit payments, including refunds of employee contributions Administrative expense Otherchanges Netchanges Balance at 12/31/2019 Increases (Decreases) Total Pension Plan Fiduciary Net Pension Liability Net Position Liability (a) (b) (a) - (b) $ 165,106,284 $ 137,510,413 $ 27,595,871 5,423,721 - 5,423,721 11,140, 690 - 11,140, 690 1,210,046 - 1,210,046 195,962 - 195,962 - 4,719,024 (4,719,024) - 2,125,758 (2,125,758) - 21,273,772 (21,273,772) (5,541,779) (5,541,779) - - (120,122) 120,122 - (3,608) 3,608 12,428,640 22,453,045 (10,024,405) $ 177,534,924 $ 159,963,458 $ 17,571,466 Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the City, calculated using the discount rate of 6.75%, as well as what the City's net pension liability would be if it were calculated using a discount rate that is one percentage -point lower (5.75%) or one percentage -point higher (7.75%) than the current rate: 1% Decrease in 1% Increase in Discount Rate Discount Rate Discount Rate (5.75%) (6.75%) (7.75%) City's net pension liability $ 44,964,658 $ 17,571,466 $ (4,698,646) Pension Plan Fiduciary Net Position Detailed information about the pension plan's Fiduciary Net Position is available in a separately -issued TMRS financial report. That report may be obtained on the Internet at www.tmrs.com. CITY OF COPPELL, TEXAS 69 E. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions For the year ended September 30, 2020, the City recognized pension expense of $6,003,172. At September 30, 2020, the city reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Differences between expected and actual economic experience Changes in actuarial assumptions Difference between projected and actual investment earnings Contributions subsequent to the measurement date Total Deferred Deferred Outflows of Inflows of Resources Resources $ 1,453,106 $ 30,519 151,119 15,451 4,850,303 3,654,679 - $ 5,258,904 $ 4,896,273 The City reported $3,654,679 as deferred outflows of resources related to pensions resulting from contributions subsequent to the measurement date which will be recognized as a reduction of the net pension liability for the year ending September 30, 2021. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: Yearended September 30: 2021 $ (834,181) 2022 (861,774) 2023 683,226 2024 (2,279,319) 2025 - Total $ (3,292,048) (11) DEFERRED COMPENSATION PLANS The City offers its employees a deferred compensation plan created in accordance with the 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 emergency. The City funds all amounts of compensation deferred under the plan, at the direction of the covered employee, through investments in either a Roth IRA or fixed and variable annuity contracts underwritten by International City Manager Association (ICMA) Retirement Corporation and American Fund. CITY OF COPPELL, TEXAS 70 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 held in trust for the exclusive benefit of the participants and their beneficiaries. The City has no liability for losses under the plan, only provides limited administrative duties, and therefore, the deferred compensation plans are not included in the financial statements of the City. (12) RISK FINANCING The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the City carries commercial insurance. There have been no reductions in coverages during the year or settlements in excess of coverages in the past three years. The City established an internal service fund to account for its self-funded employee health program in November 2000. The City pays most of the premium for each eligible employee and each employee pays a portion of the employee premium and dependent coverage premium, if elected. The premiums paid by the City are primarily an expenditure of the general fund and an expense of the Water and Sewer Enterprise Fund. All premiums are paid into the self-funded health internal service fund to pay claims, claim reserves and administrative costs of the program as well as costs associated with the City's wellness program. The self-funded employee health program is responsible for medical claims up to an aggregate stop loss of $125,000 per covered individual. Coverage from a private insurance company is maintained for covered losses in excess of the stop loss amount. An independent claims administrator performs all claims handling procedures. Liabilities are reported when it is probable that a loss has occurred, and the amount of the loss can be reasonably estimated. Claims payable include all known claims and an amount for claims that have been incurred but not reported (IBNR). Claim liabilities are estimated by considering the effects of inflation, recent claim settlement trends, including frequency and amount of pay -outs, and other economic and social factors. The self-funded program was implemented during the year ended September 30, 2001. Changes in the balance of the claims liabilities for the year ended September 30, 2020 are as follows: Claims payable, beginning of year Claims incurred Changes in estimates Claim payments Claims payable, end of year (13) OTHER POST -EMPLOYMENT BENEFITS 2020 $ 510,680 4,614,471 43,292 2019 $ 512,035 3,710,801 23,240 (4,583,160) (3,735,396) $ 498,699 $ 510,680 For the year ended September 30, 2020, the City recognized $269,176 OPEB expense, of which $154,603 was for health care benefits and $114,573 was for life insurance benefits. Health Care Benefits A. Plan Description In addition to the pension benefits described in Note 10, the City provides post -employment health care benefits in accordance with City policy. Administration of the City of Coppell Retiree Health Care Plan trust is through the Public Agency Retirement Services (PARS) with an IRC Section 115 Irrevocable Exclusive Benefit Trust. Trustee for the plan is USBank. Ultimate authority for investment decisions and CITY OF COPPELL, TEXAS 71 actions necessary to maintain the City's participation in the program resides with the City Manager, appointed as Plan Administrator through a 2014 resolution of the City Council, or his successor or designee. Investment strategy is currently through the City's selection of the PARS Moderate: Highmark Index PLUS (passive) from High Mark Capital Management, selected August 27, 2014. Stated goals are for growth of principal and income. At December 31, 2019, the annual one-year rate of return was 17.41%. All employees who are vested in the City's pension plan, Texas Municipal Retirement System, are eligible for these benefits with 20 years or more of service, regardless of age, or at age 60 and above. Coverage is also available to dependents or surviving spouses of retirees. This healthcare plan provides medical, dental and hospitalization coverage (until eligible for Medicare) to eligible retirees, their spouses and dependents through the city's self-funded health program, which covers both active and retired members. At December 31, 2019, the City had 177 retirees and an additional 57 active employees that are eligible to retire. The City implicitly subsidizes medical and hospitalization costs incurred by retirees and their dependents through the use of a single, blended premium rate. Recommendations for plan benefits are presented to City Council for their approval during the annual budget process. The City's plan qualifies as a single -employer, defined benefit plan administered through a trust. Financial statements for the plan are presented as a statement of fiduciary net position as of December 31, 2019, the end of the plan's reporting period, and a statement of changes in fiduciary net position. COBRA Benefits Under the Consolidated Omnibus Budget Reconciliation Act ("COBRA"), the City makes healthcare benefits available to eligible former employees and eligible dependents. The federal government outlines certain requirements for this coverage. The premium plus a two percent administration fee is paid in full by the insured on or before the tenth (10t") day of the month for the actual month covered. This program is offered for 18 months after the employee's termination date. The City makes no contribution under this program. There was one participant in the program as of September 30, 2020. B. Benefits Provided The terms of the health benefits provided to retirees are the same as those provided to employees in the self-funded health program. Employees Covered by Benefit Terms At the December 31, 2019 measurement date, the following employees were covered by the benefit terms: Inactive Plan Members or Beneficiaries Currently Receiving Benefits 6 Inactive Plan Members Entitled to But Not Yet Receiving Benefits 0 Active Plan Members 371 Total Plan Members 377 C. Contributions Current retirees contribute to the self-funded health program the blended premium for active and retired participants. Retiree contribution rates for fiscal year 2020 ranged from $943 to $2,415 per month depending on coverage levels selected. In fiscal year 2020, the total member contributions were $80,139. The City contribution for retirees consists of pay-as-you-go claims in excess of the retiree contributions. The City claims incurred by retirees were $15,424; therefore, the City's contribution to the plan for fiscal CITY OF COPPELL, TEXAS 72 year 2020 was zero as retiree contributions covered retiree expense. In July through September 2020, the City made a total of $2,000,000 additional contributions to the plan assets held in trust. D. Net OPER Liability The City's net OPEB liability was measured as of December 31, 2019 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of December 31, 2019. Actuarial Assumptions The City's total OPEB liability in the December 31, 2019 valuation was determined using the following actuarial assumptions: Actuarial ASSUmntlons Actuarial Cost Method Individual Entry -Age Normal Discount Rate 2.75% as of December 31, 2019 Inflation Rate 2.50% Salary Increases 3.50% to 11.50%, including inflation Based on the experience study covering the Demographic Assumptions four-year period ending December 31, 2018 as conducted for the TMRS For healthy retirees, the gender -distinct 2019 Municipal Retirees of Texas mortality tables Mortality are used. The rates are projected on a fully generational basis using the ultimate mortality improvement rates in the MP tables to account for future mortality improvements. Rates of 25% post -55 or disabled, and 0% Participation Rates pre -55, with 100% assumed to discontinue when eligible for Medicare. Healthcare cost trend rates 7.10% Initial, 4.25% ultimate The discount rate was based on the Fidelity "20 -Year Municipal GO AA Index" rate closest to, but not later than December 31, 2019. The discount rate is equal to the municipal bond rate because at the December 31, 2019 valuation date, the City had not contributed to the OPEB trust since its initial contribution. The discount rate changed from 3.71% as of December 31, 2018 to 2.75% as of December 31, 2019. Additionally, the demographic and salary increase assumptions were updated to reflect the 2019 TMRS Experience Study. Future results may differ from those anticipated in this valuation. Reasons include but are not limited to actual medical trend differing from expected, changes in the healthcare plan designs offered to active and retired members, and participant behavior differing from expected. CITY OF COPPELL, TEXAS 73 Changes in the Net OPEB Liability Total OPEB Plan Fiduciary Net OPEB Liability Net Position Liability Balance at 12/31/2018 $ 2,085,092 $ 224,632 $ 1,860,460 Changes for the year: Service cost Interest on the total OPEB liability Difference between expected and actual experience Changes of assumptions Employer contributions Net investment income Benefit payments Administrative Expense Net changes Ending balance 92,503 77,489 (14,261) 165,224 85,360 39,175 (85,360) (85,360) (1,378) 235,595 37,797 92,503 77,489 (14,261) 165,224 (85,360) (39,175) 1,378 197,798 $ 2,320,687 $ 262,429 $ 2,058,258 Consistent with the requirements of GASB Statements No. 74 and No. 75, the employer contribution and benefit payment amounts include "amounts for OPEB as the benefits come due that will not be reimbursed to the employer using OPEB plan assets." The $85,360 in benefit payments was paid by the City using its own assets. The benefit payments during the measurement period were determined by subtracting the actual retiree premium payments from an age-adjusted premium calculation, calculated using an age - adjustment factor of 1.845. Sensitivity of the Net OPEB Liability to Changes in the Discount Rate: The following presents the Plan's net OPEB liability, calculated using the discount rate of 2.75%, as well as what the Plan's net OPEB liability would be if it were calculated using a discount rate that is one percent lower or one percent higher than the current rate assumption: 1% Decrease in 1% Increase in Discount Rate Discount Rate Discount Rate (1.75%) (2.75%) (3.75%) Plan's Net OPEB Liability $ 2,263,899 $ 2,058,258 $ 1,869,263 CITY OF COPPELL, TEXAS 74 Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rate: The following presents the Plan's net OPEB liability, calculated using the assumed trend rates as well as what the Plan's net OPEB liability would be if it were calculated using a healthcare cost trend rate that is one percent lower or one percent higher than the current rate assumption: 1% Decrease Plan's Net OPEB Liability $ 1,823,192 Current Healthcare Cost Trend Rate Assumption $ 2,058,258 E. Related Deferred Outflows of Resources and Deferred Inflows of Resources 10% 1--- At September 30, 2020, the City reported deferred outflows of resources and inflows of resources related to OPEB from the following sources: Differences between expected and actual economic experience Changes in actuarial assumptions Difference between projected and actual investment earnings Contributions subsequent to the measurement date Tota I Deferred Outflows of Resources $ 7,581 214,392 Deferred Inflows of Resources $ 116,913 100,094 9,789 2,045,209 - $ 2,267,182 $ 226,796 The City reported $2,045,209 as deferred outflows related to OPEB resulting from contributions subsequent to the measurement date which will be recognized as a reduction of the net OPEB liability CITY OF COPPELL, TEXAS 75 for the year ending September 30, 2021. Other amounts reported as deferred outflows and inflows of resources related to OPEB will be recognized in OPEB expense as follows: Total $ (4,823) Life Insurance Benefits A. Plan Description TMRS administers a defined benefit group -term life insurance plan known as the Supplemental Death Benefits Fund (SDBF). This is a voluntary program in which participating member cities may elect, by ordinance, to provide group -term life insurance coverage for their active members, including or not including retirees. It is considered to be a single -employer plan. The City elected, by ordinance, to provide group -term life insurance coverage to both current and retired employees. The City may terminate coverage under and discontinue participation in the SDBF by adopting an ordinance before November 1St of any year to be effective the following January 1St B. Benefits Provided The death benefit for active employees provides a lump -sum payment approximately equal to the employee's annual salary (Calculated based on the employee's actual earnings, for the 12 -month period preceding the month of death). The death benefit for retirees is considered an OPEB and is a fixed amount of $7,500. As the SDBF covers both active and retiree participants, with no segregation of assets, the SDBF is considered to be an unfunded OPEB plan (i.e. no assets are accumulated). Employees Covered by Benefit Terms At the December 31, 2019 valuation and measurement date, the following employees were covered by the benefit terms: Inactive employees currently receiving benefits 177 Inactive employees entitled to but not yet receiving benefits 57 Active employees 395 629 C. Contributions The City contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments CITY OF COPPELL, TEXAS 76 Net Deferred Year ended Outflows September 30: (Inflows) 2021 $ (2,771) 2022 (2,772) 2023 (603) 2024 (5,499) 2025 (464) Thereafter 7.286 Total $ (4,823) Life Insurance Benefits A. Plan Description TMRS administers a defined benefit group -term life insurance plan known as the Supplemental Death Benefits Fund (SDBF). This is a voluntary program in which participating member cities may elect, by ordinance, to provide group -term life insurance coverage for their active members, including or not including retirees. It is considered to be a single -employer plan. The City elected, by ordinance, to provide group -term life insurance coverage to both current and retired employees. The City may terminate coverage under and discontinue participation in the SDBF by adopting an ordinance before November 1St of any year to be effective the following January 1St B. Benefits Provided The death benefit for active employees provides a lump -sum payment approximately equal to the employee's annual salary (Calculated based on the employee's actual earnings, for the 12 -month period preceding the month of death). The death benefit for retirees is considered an OPEB and is a fixed amount of $7,500. As the SDBF covers both active and retiree participants, with no segregation of assets, the SDBF is considered to be an unfunded OPEB plan (i.e. no assets are accumulated). Employees Covered by Benefit Terms At the December 31, 2019 valuation and measurement date, the following employees were covered by the benefit terms: Inactive employees currently receiving benefits 177 Inactive employees entitled to but not yet receiving benefits 57 Active employees 395 629 C. Contributions The City contributes to the SDBF at a contractually required rate as determined by an annual actuarial valuation. The rate is equal to the cost of providing one-year term life insurance. The funding policy for the SDBF program is to assure that adequate resources are available to meet all death benefit payments CITY OF COPPELL, TEXAS 76 for the upcoming year. The intent is not to pre -fund retiree term life insurance during employee's entire careers. The City's contributions to the TMRS SDBF for the year ended September 30, 2020 were $6,216, which equaled the required contributions. D. Total OPER Liability The City's total OPEB liability was measured as of December 31, 2019 and was determined by an actuarial valuation as of that date. Actuarial Assumptions The City's total OPEB liability in the December 31, 2019 valuation was determined using the following actuarial assumptions: Inflation 2.5% per year Salary increases 3.5% to 11.5% including inflation Discount rate 2.75% Retirees' share of benefit -related costs $0 The discount rate was based on the Fidelity Index "20 -Year Municipal GO AA Index" rate as of December 31, 2019. All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68. Mortality rates for service retirees were based on the 2019 Municipal Retirees of Texas Mortality Tables projected on a fully generational basis with scale UMP. Mortality rates for disabled retirees were based on the 2019 Municipal Retirees of Texas Mortality Tables with a 4 -year set -forward for males and a 3 -year set -forward for females. In addition, a 3.5% and 3% minimum mortality rate will be applied to reflect the impairment for younger members who become disabled for males and females, respectively. The rates are projected on a fully generational basis by Scale UMP to account for future mortality improvements subject to the floor. The actuarial assumptions used in the December 31, 2019 valuation were based on the results of an actuarial experience study for the period December 31, 2014 to December 31, 2018. CITY OF COPPELL, TEXAS 77 Changes in the Total OPEB Liability Balance at 12/31/2018 Changes for the year: Service cost Interest Difference between expected and actual experience Changes in assumptions or other inputs Benefit payments Net changes Balance at 12/31/2019 Total OPEB Liability $ 1,065,189 42,515 40,194 (94,355) 221,080 (6,074) 203,360 $ 1,268,549 Due to the SDBF being considered an unfunded OPEB plan under GASB 75, benefit payments are treated as being equal to the employer's yearly contributions for retirees. Changes in assumptions are a result of the change in municipal bond index rate from the previous year. Sensitivity of the Total OPEB Liability to Changes in the Discount Rate: The following presents the total OPEB liability of the City, calculated using the discount rate of 2.75%, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is one percentage -point lower or one percentage -point higher than the current rate: 1% Decrease in 1% Increase in Discount Rate Discount Rate Discount Rate (1.75%) (2.75%) (3.75%) City's Total OPEB liability $ 1,569,880 $ 1,268,549 $ 1,038,740 E. Related Deferred Outflows of Resources and Deferred Inflows of Resources At September 30, 2020, the City reported deferred outflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Ratnurrat Ratnurrat Differences between expected and actual economic experience $ 40,644 $ 78,963 Changes in actuarial assumptions 231,502 54,185 Contributions subsequent to the measurement date 4,695 - Total $ 276,841 $ 133,148 The City reported $4,695 as deferred outflows related to OPEB resulting from contributions subsequent to the measurement date which will be recognized as a reduction of the total OPEB liability for the year CITY OF COPPELL, TEXAS 78 ending September 30, 2021. Other amounts reported as deferred outflows and inflows of resources related to OPEB will be recognized in OPEB expense as follows: Yearended September 30: 2021 $ 31,864 2022 31,864 2023 31,864 2024 20,783 2025 19,936 Thereafter 2,687 Total $ 138,998 (14) JOINT VENTURE AND JOINTLY GOVERNED ORGANIZATIONS The North Texas Emergency Communications Center, Inc. (NTECC) is a joint venture between the Town of Addison, City of Carrollton, City of Coppell and City of Farmers Branch (the "Cities") formed during fiscal year 2014 to establish and operate a joint public safety dispatch center. The affairs of the NTECC are managed by a four -person board of directors representing each of the four participating Cities. The Cities are responsible for funding capital and operating costs of the NTECC in the proportions stated in the interlocal agreement. The City of Coppell has an equity interest in the NTECC of $991,865 at September 30, 2020, and it is reported as an investment in joint venture in the governmental activities on the government -wide Statement of Net Position. The financial statements for NTECC may be obtained from the Department of Finance at P.O. Box 9478, Coppell, Texas 75048-9478, call (972) 304-3690, or e- mail at finance@coppelltx.gov. The Cities have also entered into an interlocal agreement to jointly procure a public safety radio system. While this agreement did not include the formation of a separate legal joint venture entity, it is possible that this system may be consolidated into the NTECC in the future. The Cities are responsible for funding a portion of the radio system in the proportions stated in the inter -local agreement. The City of Coppell's portion of the system costs at September 30, 2020 of $759,911 is capitalized as equipment in the governmental activities on the government -wide Statement of Net Position. Additionally, the Cities entered into the Joint Fire Training Center Interlocal Cooperation Agreement for the purpose of jointly designing, constructing, maintaining, operating, managing, and using a fire training facility on property owned by the City of Farmers Branch. This agreement did not include the formation of a separate legal joint venture entity, and the City of Coppell's portion of the shared capital costs at September 30, 2020 of $505,072 is capitalized as building and improvements in the governmental activities on the government -wide Statement of Net Position. (15) COMMITMENTS AND CONTINGENCIES The City has active construction projects as of September 30, 2020. The projects include street, arts center, fire station, cemetery expansion, lift station and water tower. The outstanding commitments under authorized construction contracts by project are as follows: CITY OF COPPELL, TEXAS 79 Project Spent to -Date Arts Center $ 20,146,093 Freeport Parkway 12,632,535 Cemetery Expansion 7,315,958 Fire station 6,995,977 Smart Meters 8,317,864 Beltline Road 3,072,620 Water Tower/Lift Station 1,257,544 Various Capital Projects 8,491,139 Total all funds $ 68,229,730 Remaining Commitment $ 1,280,639 927,735 1,319,227 3,818,625 8,379 530,145 64,059 276,676 $ 8,225,485 Outstanding commitments at year end were $1,457,880 to be funded by the Streets Capital Project Fund, $1,280,639 to be funded by the Recreation Development Capital Projects Fund, $5,414,528 to be funded by other nonmajor governmental capital project funds, and $72,438 to be funded by the Enterprise Fund. These commitments were encumbered at year end and are re -appropriated and become part of the subsequent year's budget. The City receives State and Federal Grants for specific purposes that are subject to review and audit by the Grantor Agency. Such audits could result in a request for reimbursement for expenditures disallowed under terms and conditions of the appropriate agencies. In the opinion of City management, such disallowances, if any, will not be significant. (16) SUBSEQUENT EVENT The City contributed $2,000,000 to the OPEB trust within fiscal year 2020, but subsequent to the December 31, 2019 measurement date of the OPEB Trust Fund. The trust contributions and the resulting change to the discount rate, are expected to substantially reduce the City's net OPEB liability. CITY OF COPPELL, TEXAS 80 CITY OF COPPELL, TEXAS Required Supplemental Information Texas Municipal Retirement System (TMRS) Schedule of Changes in Net Pension Liability and Related Ratios Last Six Measurement Years (Unaudited) Measurement Year -December 31, 2019 2018 2017 2016 2015 2014 Total pension liability Service cost $ 5,423,721 $ 5,147,391 $ 5,121,355 $ 4,795,907 $ 4,773,791 $ 4,360,178 Interest (on the total pension liability) 11,140,690 10,429,907 9,690,470 9,034,884 8,655,276 8,043,965 Difference between expected and actual experience 1,210,046 170,311 1,049,026 (143,547) 1,027,510 (416,347) Changes of assumptions 195,962 - - (530,535) Benefit payments, including refunds of employee contributions (5,541,779) (5,169,533) (4,668,968) (3,606,184) (3,861,363) (3,061,820) Net change in total pension liability 12,428,640 10,578,076 11,191,883 10,081,060 10,064,679 8,925,976 Total pension liability - beginning 165,106,284 154,528,208 143,336,325 133,255,265 123,190,586 114,264,610 Total pension liability - ending (a) $ 177,534,924 $ 165,106,284 $ 154,528,208 $ 143,336,325 $ 133,255,265 $ 123,190,586 Plan fiduciary net position Contributions - employer $ 4,719,024 $ 4,440,159 $ 4,365,557 $ 3,973,656 $ 4,156,827 $ 3,937,618 Contributions - employee 2,125,758 2,001,935 1,975,726 1,849,941 1,904,241 1,763,756 Net investment income 21,273,772 (4,211,826) 16,920,562 7,592,873 162,416 5,816,895 Benefit payments, including refunds of employee contributions (5,541,779) (5,169,533) (4,668,968) (3,606,184) (3,861,363) (3,061,820) Administrative expense (120,122) (81,360) (87,653) (85,724) (98,915) (60,721) Other (3,608) (4,249) (4,443) (4,619) (4,885) (4,993) Net change in plan fiduciary net position 22,453,045 (3,024,874) 18,500,781 9,719,943 2,258,321 8,390,735 Plan fiduciary net position - beginning 137,510,413 140,535,287 122,034,506 112,314,563 110,056,242 101,665,507 Plan fiduciary net position - ending (b) 159,963,458 137,510,413 140,535,287 122,034,506 112,314,563 110,056,242 Net pension liability (a) -(b) $ 17,571,466 $ 27,595,871 $ 13,992,921 $ 21,301,819 $ 20,940,702 $ 13,134,344 Plan fiduciary net position as a percentage of total pension liability 90.10% 83.29% 90.94% 85.14% 84.29% 89.34% Covered payroll $ 30,367,976 $ 28,501,610 $ 28,201,294 $ 26,235,817 $ 26,594,934 $ 24,996,845 Net pension liability as a percentage of covered payroll 57.86% 96.82% 49.62% 81.19% 78.74% 52.54% Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. CITY OF COPPELL, TEXAS 81 CITY OF COPPELL, TEXAS Required Supplemental Information Texas Municipal Retirement System (TMRS) Schedule of Pension Contributions Last Six Fiscal Years (Unaudited) Actuarially determined contribution Contribution in relation of the actuarially determined contribution Contribution deficiency (excess) Covered payroll Contributions as a percentage of covered payroll Fiscal Year 2020 2019 2018 2017 2016 2015 $ 4,836,794 $ 4,656,502 $ 4,406,168 $ 4,291,973 $ 4,221,309 $ 4,068,349 4,836,794 4,656,502 4,406,168 4,291,973 4,221,309 4,068,897 $ - $ - $ - $ - $ - $ (548) $ 31,075,303 $ 29,912,752 $ 28,367,042 $ 27,810,639 $ 27,430,532 $ 26,141,272 15.56% 15.57% 15.53% 15.43% 15.39% 15.57% Notes to Schedule Valuation Date: Actuarially determined contribution rates are calculated as of December 31 and become effective in January 13 months later. Methods and Assumptions Used to Determine Contribution Rates: Actuarial Cost Method Entry Age Normal Amortization Method Level Percentage of Payroll, Closed Remaining Amortization Period 26 years Asset Valuation Method 10 Year smoothed market; 12% soft corridor Inflation 2.50% Salary Increases 3.50% to 11.5% including inflation Investment Rate of Return 6.75% Retirement Age Experience -based table of rates that are specific to the City's plan of benefits. Last updated for the 2019 valuation pursuant to an experience study of the period 2014 - 2018 Mortality Post-retirement: 2019 Municipal Retirees of Texas Mortality Tables. The rates are projected on a fuly generational basis with scale UMP. Pre retirement: PUB(10) mortality tables, with the Public Safety table used for males and the General Employee table used for females. The rates are projected on a fully generational basis with scale UMP. Other Information: There were no benefit changes during the year. Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. CITY OF COPPELL, TEXAS 82 CITY OF COPPELL, TEXAS Required Supplemental Information City of Coppell Retiree Health Care Plan Schedule of Changes in Net OPEB Liability and Related Ratios Last Three Measurement Years (Unaudited) Measurement year ending December 31, Total OPEB liability Service cost Interest (on the total OPEB liability) Difference between expected and actual experience Changes of assumptions Benefit payments, including refunds of employee contributions Net change in total OPEB liability Total OPEB liability- beginning TotalOPEBliability-ending (a) Plan fiduciary net position Contributions - employer OPEB plan net investment income Benefit payments OPEB Plan administrative expense Net change in plan fiduciary net position Plan fiduciary net position - beginning Plan fiduciary net position - ending (b) Net OPEB liability [a) -(b) Plan fiduciary net position as a percentage of total OPEB liability Covered payroll Net OPEB liability as a percentage of covered payroll 2019 2018 2017 $ 92,503 $ 115,068 $ 99,460 77,489 74,678 77,524 (14,261) (132,925) 11,052 165,224 (127,696) 97,715 (85,360) (85,235) (59,157) 235,595 (156,110) 226,594 2,085,092 2,241,202 2,014,608 $ 2,320,687 $ 2,085,092 $ 2,241,202 $ 85,360 $ 85,235 $ 59,157 39,175 (9,231) 24,567 (85,360) (85,235) (59,157) (1,378) (1,370) (1,299) 37,797 (10,601) 23,268 224,632 235,233 211,965 262,429 224,632 235,233 $ 2,058,258 $ 1,860,460 $ 2,005,969 11.31% 10.77% 10.50% $ 30,367,976 $ 28,501,610 $ 28,201,294 6.78% 6.53% 7.11% Notes to Schedule: Measurement year 2018 - Minor updates to the healthcare trend assumption. Measurement year 2019 - The demographic and salary increase assumptions were updated to reflect the 2019 TMRS Experience Study Changes of assumptions reflect the effects of changes in the discount rate each period. The following are the single discount rates used in each period: Measurement Year Discount Rate 2019 2.75% 2018 3.71 2017 3.31% 2016 3.81% This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. CITY OF COPPELL, TEXAS 83 CITY OF COPPELL, TEXAS Required Supplemental Information Texas Municipal Retirement System (TMRS) Schedule of OPEB Contributions Last Three Fiscal Years (Unaudited) Actuarially determined contribution Contribution in relation to the actuarially determined contribution Contribution deficiency (excess) Covered payroll Contributions as a percentage of covered payroll Fiscal Year Fiscal Year Fiscal Year 2020 2019 2018 $ 6,216 $ 5,982 $ 5,673 6,216 5,982 5,673 $ 31,075,303 $ 29,912,752 $ 28,367,042 0.02% 0.02% 0.02% Notes to Schedule Valuation Date: Actuarially determined contribution rates are calculated as of December 31 and become effective in January 13 months later. Methods and Assumptions Used to Determine Contribution Rates: Asset Valuation No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75 to pay related benefits. Inflation 2.50% Salary Increases 3.50% to 11.5% including inflation Discount Rate Fidelity Index's "20 -Year Municipal GO AA Index" rate as of measurement date. Retiree's share of benefit -related cost $0 Administrative expenses All administrative expenses are paid through the Pension Trust and accounted for under reporting requirements under GASB Statement No. 68 Retirement Age Experience -based table of rates that are specific to the City's plan of benefits. Mortality - service retirees 2019 Municipal Retirees of Texas Mortality Tables. The rates are projected on a fully generational basis with scale UMP. Mortality - disabled retirees 2019 Municipal Retirees of Texas Mortality Tables with a 4 -year set -forward for males and a 3 year set -forward for females. In addition, a 3.5% and 3% minimum mortality rate will be applied to reflect the impairment for younger members who become disabled for males and females, respectively. The rates are projected on a fully generational basis by Scale UMP to account for future morality improvements subject to the floor. Other Information: The actuarial assumptions used in the December 31, 2019 valuation were based on the results of an actuarial experience study for the period December 31, 2014 to December 31, 2018. Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. CITY OF COPPELL, TEXAS 84 CITY OF COPPELL, TEXAS Required Supplemental Information Supplemental Death Benefits Fund Schedule of Changes in Total OPEB Liability and Related Ratios Last Three Measurement Years (Unaudited) Measurement Year- December 31, Total OPEB liability Service cost Interest Changes of benefit terms Difference between expected and actual experience Changes in assumptions or other inputs Benefit payments Net change in total OPEB liability Total OPEB liability - beginning Total OPEB liability -ending 2019 2018 2017 $ 42,515 $ 51,303 $ 42,302 40,194 34,037 32,690 (94,355) 59,862 - 221,080 (79,805) 89,663 (6,074) (5,700) (5,640) 203,360 59,697 159,015 1,065,189 1,005,492 846,477 $ 1,268,549 $ 1,065,189 $ 1,005,492 Covered payroll $ 30,367,976 $ 28,501,610 $ 28,201,294 Total OPEB liability as a percentage of covered payroll 4.18% 3.74% 3.57% Note: This schedule is intended to show information for ten years. Information for additional years will be displayed as it becomes available. CITY OF COPPELL, TEXAS 85 ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 86 NONMAJOR GOVERNMENTAL FUNDS Special Revenue Funds Special Revenue Funds are used to account for specific revenues that are restricted or committed to expenditures for specified purposes other than debt service or capital projects. Donations Fund - To account for donations received by the City with expenditures restricted to use for the library, parks, economic development and fire department programs. Parks Fund - To account for revenues that are restricted for park improvements. Police Fund - To account for revenues restricted for special policing purposes. Child Safety Fund - To account for revenues restricted for programs to enhance child safety. Crime Prevention Fund — To account for revenue restricted for Crime Prevention programs which include the School Resource Officer Program, the Community Services Program and the Patrol Prevention Program. Municipal Court Fund - To account for revenues that are restricted for Municipal Court security issues. Red Light Enforcement Fund - To account for revenues that are restricted for traffic safety, pedestrian safety, public safety, intersection improvement, and traffic enforcement. Juvenile Case Manager Fund - To account for revenues that are restricted for the necessary expenditures related to the position of Juvenile Case Manager. Recreation Development Corporation #2 - To account for revenues which are restricted for the Coppell Recreation Development Corporation #2, a blended component unit of the City. Court Technology Fund - To account for revenues that are restricted for financing the purchase of technological enhancements for the Municipal Court. Tree Preservation Fund - To account for revenues that are restricted for tree preservation. Judicial Efficiency Fund - To account for revenue restricted for uses that improve the efficiency of the administration of justice in the City. Economic Development Foundation Fund - A blended component unit of the City of Coppell established for the purpose of promoting economic development and business opportunities within the City. Drainage Utility District Fund - To account for revenues that are restricted for storm water control development. Rolling Oaks Cemetery Fund — To account for revenues that are restricted for the administration of the cemetery. CITY OF COPPELL, TEXAS 87 Hotel Occupancy Tax Fund — To account for tax revenues collected on room rentals and restricted for the promotion of tourism and the convention and hotel industry. Coppell Arts Center Fund — To account for revenues received by the City with expenditures restricted to use for the Coppell Arts Center. Debt Service Fund Debt Service Funds are used to account for the accumulation of resources for and payment of principal, interest and other related costs on long-term debt. Recreation Development Corporation Fund - To account for debt service activities relating to indebtedness of the Coppell Recreation Development Corporation, a blended component unit of the City. Capital Projects Funds Capital Projects Funds are used to account for financial resources used for the acquisition and construction of capital facilities (other than those financed by proprietary funds). Drainage Fund - To account for financing and construction of various drainage projects within the City. Fire Fund - To account for financing and capital improvement of and for Fire department. Cemetery Fund - To account for financing and capital improvement of and for Cemetery. City Facilities Fund - To account for the financing and construction of City facilities. City Funded Capital Improvement Project Fund - To account for the financing and construction of City funded capital improvement projects. Permanent Fund Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used to support programs of the City. Perpetual Care Fund — To account for the assets and earnings used to support the operation and maintenance of the Rolling Oaks Cemetery. CITY OF COPPELL, TEXAS 88 ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 89 CITY OF COPPELL, TEXAS Combining Balance Sheet Non major funds September 30, 2020 CITY OF COPPELL, TEXAS 90 Special Revenue Crime Donations Parks Police Child Safety Prevention ASSETS Cash $ 255,335 $ 17,600 $ 165,416 42,617 $ 1,957 Investments - - - 100,049 11,641,359 Taxes receivable - 1,043,687 Accounts receivable, net of receivable of $3,857 4,820 464 Interest receivable - 1,689 Other receivable - Due from other funds Prepaid items Total assets 255,335 17,600 165,416 147,486 12,689,156 DEFERRED OUTFLOWS OF RESOURCES Total deferred outflows of resources 14,691 Total assets and deferred outflows of resources $ 255,335 $ 17,600 $ 165,416 $ 147,486 $ 12,703,847 LIABILITIES Accounts payable $ 150 $ $ 12,166 $ $ 88,880 Accrued liabilities - - 21,792 Due to other funds - Retainage payable - 17,600 - - Tota l liabilities 150 17,600 12,166 110,672 DEFERRED INFLOWS OF RESOURCES Unavailable revenue - - - 586,951 Total deferred inflow of resources 586,951 FUND BALANCES (DEFICITS) Nonspendable - - - Restricted Public safety 23,858 153,250 147,486 12,006,224 Culture and recreation 221,668 - - - Economic development 9,659 Capital projects - Debt service Committed Public works Culture and recreation Economic development Unassigned - Total fund balances $ 255,185 $ $ 153,250 $ 147,486 $ 12,006,224 Total liabilities, deferred inflows of resources, and fund balances $ 255,335 $ 17,600 $ 165,416 $ 147,486 $ 12,703,847 CITY OF COPPELL, TEXAS 90 (continued) Special Revenue Recreation 29,382 - - $ 357,203 $ 646,194 $ 331,095 $ 11,424,467 $ 1,747 $ 236,994 $ 18,609 $ $ $ $ 442,006 $ $ $ 12,546 146,751 601,303 910,075 910,075 - - - 12,806 - - 357,203 646,194 331,095 - 1,747 18,609 - - - 9,900,283 - - 236,994 $ 357,203 $ 646,194 $ 331,095 $ 9,913,089 $ 1,747 $ 236,994 $ 18,609 $ 357,203 $ 646,194 $ 331,095 $ 11,424,467 $ 1,747 $ 236,994 $ 18,609 CITY OF COPPELL, TEXAS 91 Red Light Juvenile Case Development Court Tree Judicial Municipal Court Enforcement Manager Corporation #2 Technology Preservation Efficiency $ 57,055 $ 179,734 $ 30,947 $ 4,515 $ 1,747 $ 136,929 $ 18,609 300,148 466,460 300,148 9,656,500 - 100,065 - - - - 1,547,081 - 1,822 1,361 171,000 - - - 12,806 - - 357,203 646,194 331,095 11,395,085 1,747 236,994 18,609 29,382 - - $ 357,203 $ 646,194 $ 331,095 $ 11,424,467 $ 1,747 $ 236,994 $ 18,609 $ $ $ $ 442,006 $ $ $ 12,546 146,751 601,303 910,075 910,075 - - - 12,806 - - 357,203 646,194 331,095 - 1,747 18,609 - - - 9,900,283 - - 236,994 $ 357,203 $ 646,194 $ 331,095 $ 9,913,089 $ 1,747 $ 236,994 $ 18,609 $ 357,203 $ 646,194 $ 331,095 $ 11,424,467 $ 1,747 $ 236,994 $ 18,609 CITY OF COPPELL, TEXAS 91 CITY OF COPPELL, TEXAS Combining Balance Sheet Non major funds September 30, 2020 CITY OF COPPELL, TEXAS 92 Special Revenue Economic Development Drainage Utility Rolling Oaks Hotel Coppell Arts Foundation District Cemetery Occupancy Tax Center ASSETS Cash $ 1,402 $ 45,309 $ 292,703 $ 131,776 $ 20,500 Investments 100,027 495,441 140,248 253,620 - Taxes receivable - - - - Accounts receivable 24,116 221,389 29,963 Interest receivable - - 141 Other receivable 4,924 - Due from other funds - Prepaid items 1,188 - Total assets 101,429 564,866 660,452 415,500 20,500 DEFERRED OUTFLOWS OF RESOURCES Total deferred outflows of resources - Total assets and deferred outflows of resources $ 101,429 $ 564,866 $ 660,452 $ 415,500 $ 20,500 LIABILITIES Accounts payable $ 83,275 $ 16,332 $ 31,845 $ 6,616 $ - Accrued liabilities - 1,836 3,909 - Due to other funds - - Retainage payable - - - - Totalliabilities 83,275 18,168 35,754 6,616 DEFERRED INFLOWS OF RESOURCES Unavailable revenue - - 222,078 - Total deferred inflow of resources 222,078 FUND BALANCES (DEFICITS) Nonspendable 1,188 Restricted Public safety - - - Culture and recreation 408,884 20,500 Economic development - - Capital projects Debt service - Committed Public works 546,698 - Culture and recreation - - 401,432 Economic development 18,154 - Unassigned - - - Total fund balances $ 18,154 $ 546,698 $ 402,620 $ 408,884 $ 20,500 Total liabilities, deferred inflows of resources, and fund balances $ 101,429 $ 564,866 $ 660,452 $ 415,500 $ 20,500 CITY OF COPPELL, TEXAS 92 (concluded) Debt Service Capital Projects Permanent Recreation Development Total Nonmajor Corporation Drainage Fire Cemetery City Facilities City Funded CIP Perpetual Care Funds $ 968 $ 55,457 $ 445,388 $ 3,613 $ 361 $ 10,326 $ 112,700 $ 2,032,964 26 2,000,000 5,428,809 352,057 581,211 1,375,100 591,858 33,883,126 555,326 - - - - - - 3,146,094 - 3,790 1,083 287,447 - - 3,191 4,924 171,000 - - - - - - - 13,994 556,320 2,059,247 5,875,280 355,670 581,572 1,385,426 704,558 39,542,740 44,073 $ 556,320 $ 2,059,247 $ 5,875,280 $ 355,670 $ 581,572 $ 1,385,426 $ 704,558 $ 39,586,813 $ $ $ 611,360 $ 583,280 $ 11,973 $ 49,054 $ $ 1,936,937 - - - - 40,083 171,000 - - - 171,000 - 273,169 324,559 11,485 - 773,564 171,000 884,529 907,839 23,458 49,054 2,921,584 277,616 277,616 1,996,720 1,996,720 704,558 718,552 13,685,666 10,551,335 9,659 - 2,059,247 4,990,751 558,114 1,336,372 8,944,484 107,704 - - - - 107,704 546,698 638,426 18,154 - - (552,169) - (552,169) $ 107,704 $ 2,059,247 $ 4,990,751 $ (552,169) $ 558,114 $ 1,336,372 $ 704,558 $ 34,668,509 $ 556,320 $ 2,059,247 $ 5,875,280 $ 355,670 $ 581,572 $ 1,385,426 $ 704,558 $ 39,586,813 CITY OF COPPELL, TEXAS 93 CITY OF COPPELL, TEXAS Combining Statement of Revenues, Expenditures, and Changes in Fund Nonmajor Governmental Funds For the Year Ended September 30, 2020 (Revenue CITY OF COPPELL, TEXAS 94 Crime Donations Parks Police Child Safety Prevention REVENUES Taxes, penalties, and interest $ - $ - $ - $ - $ 5,936,720 Licenses, fees, and permits - Intergovernmental - - 3,324 - - Charges for services - Finesandforfeitures - - 26,349 50,826 - Investment earnings 989 1,961 990 49 102,586 Contributions 46,589 - 2,695 - - Miscellaneous Total revenues 47,578 1,961 33,358 50,875 6,039,306 EXPENDITURES Current: Public safety 5,997 - 52,784 6,019 3,483,241 Public works - - - - - Culture and recreation 10,320 6,050 - - - Debt service: Principal Retirement - - - - - Interest - - - - - Capital outlay: General government - - - - - Public safety - - - - 63,954 Public works - - Culture and recreation - 352,000 - - - Total expenditures 16,317 358,050 52,784 6,019 3,547,195 Excess (deficiency) of revenues over expenditures 31,261 (356,089) (19,426) 44,856 2,492,111 OTHER FINANCING SOURCES (USES) Transfers in - - - Transfers out - - - - (589,658) Issuance of general obligation debt Permium on bonds issued Proceeds from sale of capital assets Total other financing sources(uses) - - - - (589,658) Net change in fund balances 31,261 (356,089) (19,426) 44,856 1,902,453 Fundbalances- beginning 223,924 356,089 172,676 102,630 10,103,771 Fund balances - ending $ 255,185 $ - $ 153,250 $ 147,486 $ 12,006,224 CITY OF COPPELL, TEXAS 94 (continued) Special Revenue Recreation Red Light Juvenile Case Development Court Tree Judicial Municipal Court Enforcement Manager Corporation #2 Technology Preservation Efficiency $ - $ - $ - $ 8,633,343 $ - $ - $ - - - - - - 56,650 - - - - 10,014 - - - 18,529 - 26,889 - 19,363 - 1,602 1,548 5,398 1,421 140,322 - 799 - - - - 40,000 - - - 2,300 - - - - - - - - 1,417,422 - - - - 11,848 - - 103,773 - - - - - 1,250,321 - - - - - - 2,520,320 - - - - 14,148 - 5,188,063 103,773 - - 20,077 (8,750) 28,310 3,635,616 (84,410) 57,449 1,602 - - - (7,021,670) - - - 20,077 (8,750) 28,310 (3,386,054) (84,410) 57,449 1,602 337,126 654,944 302,785 13,299,143 86,157 179,545 17,007 $ 357,203 $ 646,194 $ 331,095 $ 9,913,089 $ 1,747 $ 236,994 $ 18,609 CITY OF COPPELL, TEXAS 95 CITY OF COPPELL, TEXAS Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended September 30, 2019 CITY OF COPPELL, TEXAS 96 Special Revenue Economic Development Drainage Utility Rolling Oaks Hotel Coppell Arts Foundation District Cemetery Occupancy Tax Center REVENUES Taxes, penalties, and interest $ - $ - $ - $ 225,169 $ - Licenses, fees, and permits - 247,284 - - - Intergovernmental - - - - - Chargesforservices - - 985,636 - - Finesandforfeitures - - - Investment earnings 962 4,083 1,989 1,154 - Contributions - - - - 20,500 Miscellaneous - - 46,682 - - Total revenues 962 251,367 1,034,307 226,323 20,500 EXPENDITURES Current: Public safety - - - - - Public works - 308,765 - - - Culture and recreation - - 951,796 3,400 - Debt service: Principal retirement - - - - - Interest - - - - - Capital outlay: - General government - - - - - Public safety Public works Culture and recreation Total expenditures - 308,765 951,796 3,400 - Excess (deficiency) of revenues over expenditures 962 (57,398) 82,511 222,923 20,500 OTHER FINANCING SOURCES (USES) Transfers in - - - - Transfers out Issuance of general obligation debt Premium on bonds issued Proceeds from sale of capital assets Total other financing sources(uses) - Net change in fund balances 962 (57,398) 82,511 222,923 20,500 Fund balances - beginning 17,192 604,096 320,109 185,961 - Fund balances - ending $ 18,154 $ 546,698 $ 402,620 $ 408,884 $ 20,500 CITY OF COPPELL, TEXAS 96 (concluded) Debt Service Capital Projects Permanent - 26,000 Recreation 5,738 2,003,765 (3,134,719) Total Nonmajor Development 108,125 (10,027,477) 101,966 55,482 Governmental Corporation Drainage Fire Cemetery City Facilities City Funded CIP Perpetual Care Funds $ 4,990,751 $ (552,169) $ 558,114 $ 1,336,372 $ 704,558 $ 34,668,509 $ 3,332,519 $ - $ - $ - $ - $ - $ - $ 18,127,751 - - - - - - - 303,934 - - - - - - - 3,324 - - - - - - 104,778 1,100,428 - - - - - - - 143,558 6,488 - 57,647 46,754 8,036 14,741 3,347 401,264 - - - - - - - 109,784 - - - - - - - 46,682 3,339,007 - 57,647 46,754 8,036 14,741 108,125 20,236,725 - 17,490 - - - - 3,567,831 9,485 - - - - - 318,250 - - - - - - 2,388,988 1,510,000 - - - - - - 1,510,000 1,823,269 - - - - - - 1,823,269 - - - - - 405,203 - 405,203 - - 5,993,413 - - 44,678 - 6,217,666 - - - - 369,280 80,668 - 1,700,269 - - - 6,706,865 - - - 9,579,185 3,333,269 9,485 6,010,903 6,706,865 369,280 530,549 - 27,510,661 5,738 (9,485) (5,953,256) (6,660,111) (361,244) (515,808) 108,125 (7,273,936) - - - - - 26,000 - 26,000 - - - - - - - (7,611,328) - 1,875,000 2,630,000 - - - - 4,505,000 - 138,250 188,537 - - - - 326,787 - 2,013,250 2,818,537 - - 26,000 - (2,753,541) 5,738 2,003,765 (3,134,719) (6,660,111) (361,244) (489,808) 108,125 (10,027,477) 101,966 55,482 8,125,470 6,107,942 919,358 1,826,180 596,433 44,695,986 $ 107,704 $ 2,059,247 $ 4,990,751 $ (552,169) $ 558,114 $ 1,336,372 $ 704,558 $ 34,668,509 CITY OF COPPELL, TEXAS 97 CITY OF COPPELL, TEXAS Donations Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances- Budget and Actual For the Year Ended September 30, 2020 Donations Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Investment earnings $ 500 $ 2,000 $ 989 $ (1,011) Contributions 16,500 52,001 46,589 (5,412) Total revenues 17,000 54,001 47,578 (6,423) EXPENDITURES Current: Public safety Culture and recreation Total current Capital outlay: Culture and recreation Total capital outlay Total expenditures Excess of revenues over expenditures Net change in fund balance Fund balances - beginning Fund balances - ending 16,500 16,500 5,997 10,503 - 10,651 10,320 331 16,500 27,151 16,317 10,834 6 6 16,500 27,157 16,317 10,840 500 26,844 31,261 4,417 500 26,844 31,261 4,417 223,924 223,924 223,924 - $ 224,424 $ 250,768 $ 255,185 $ 4,417 CITY OF COPPELL, TEXAS 98 CITY OF COPPELL, TEXAS Parks Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 Parks Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Investment earnings 2,500 5,000 1,961 (3,039) Total revenues 2,500 5,000 1,961 (3,039) EXPENDITURES Current: Culture & Recreation - 30,685 6,050 24,635 Total current 30,685 6,050 24,635 Capital outlay: Culture & Recreation 352,000 352,000 - Total capital outlay 352,000 352,000 - Total expenditures - 382,685 358,050 24,635 Excess (deficiency) of revenues over expenditures 2,500 (377,685) (356,089) 21,596 Net change in fund balance 2,500 (377,685) (356,089) 21,596 Fund balance - beginning 356,089 356,089 356,089 - Fund balance - ending 358,589 (21,596) - 21,596 CITY OF COPPELL, TEXAS 99 CITY OF COPPELL, TEXAS Police Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances- Budget and Actual For the Year Ended September 30, 2020 EXPENDITURES Current: Public Safety 93,000 93,000 52,784 40,216 Total current 93,000 93,000 52,784 40,216 Total expenditures 93,000 Police 52,784 40,216 Deficiency of revenues uner expenditures Budgeted Amounts (69,587) (19,426) Variance with Original Final Actual Final Budget REVENUES (69,587) (19,426) 50,161 Fund balance - beginning Intergovernmental $ - $ 3,223 $ 3,324 $ 101 Fines and Forfeitures 6,200 15,290 26,349 11,059 Investment earnings 1,000 2,000 990 (1,010) Contributions 15,000 2,900 2,695 (205) Total revenues 22,200 23,413 33,358 9,945 EXPENDITURES Current: Public Safety 93,000 93,000 52,784 40,216 Total current 93,000 93,000 52,784 40,216 Total expenditures 93,000 93,000 52,784 40,216 Deficiency of revenues uner expenditures (70,800) (69,587) (19,426) 50,161 Net change in fund balance (70,800) (69,587) (19,426) 50,161 Fund balance - beginning 172,676 172,676 172,676 - Fund balance - ending $ 101,876 $ 103,089 $ 153,250 $ 50,161 CITY OF COPPELL, TEXAS 100 CITY OF COPPELL, TEXAS Child Safety Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances— Budget and Actual For the Year Ended September 30, 2020 Child Safety Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Fines and Forfeitures $ 6,S00 $ 40,000 $ S0,826 $ 10,826 Investment Earnings - 49 49 Total revenues 6,500 40,000 S0,87S 10,875 EXPENDITURES Current: Public Safety 15,000 15,000 6,019 8,981 Total current 15.000 15.000 6.019 8.981 Total expenditures 15,000 15,000 6,019 8,981 Excess (deficiency) of revenues over expenditures (8,500) 25,000 44,856 19,856 Net change in fund balance (8,500) 25,000 44,856 19,856 Fund balances - beginning 102,630 102,630 102,630 Fund balances - ending $ 94,130 $ 127,630 $ 147,486 $ 19,8S6 CITY OF COPPELL, TEXAS 101 CITY OF COPPELL, TEXAS Crime Prevention Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 Crime Prevention Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Taxes, Penalties, and Interest $ 6,045,000 $ 6,100,000 $ 5,936,720 $ (163,280) Investment earnings 125,000 125,000 102,586 (22,414) Total revenues 6,170,000 6,225,000 6,039,306 (185,694) EXPENDITURES Current: Public Safety Pulbic Works Total current Capital outlay: Public Safety Total capital outlay Total expenditures Excess of revenues over expenditures OTHER FINANCING USES Transfers out Total other financing uses Net change in fund balance Fund balances - beginning Fund balances - ending 4,456,604 4,470,545 3,483,241 987,304 - 103,880 - 103,880 4,456,604 4,574,425 3,483,241 1,091,184 397,623 321,253 63,954 257,299 397,623 321,253 63,954 257,299 (580,746) (580,746) (589,658) (8,912) (580,746) (580,746) (589,658) (8,912) 735,027 748,576 1,902,453 1,153,877 CITY OF COPPELL, TEXAS 102 CITY OF COPPELL, TEXAS Municipal Court Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 Net change in fund balance Fund balances - beginning Fund balances - ending 19,400 19,400 20,077 677 CITY OF COPPELL, TEXAS 103 Municipal Court Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Fines and Forfeitures $ 20,000 $ 20,000 $ 18,529 $ (1,471) Investment earnings 1,000 1,000 1,548 548 Total revenues 21,000 21,000 20,077 (923) EXPENDITURES Current: Public Safety 1,600 1,600 - 1,600 Total current 1,600 1,600 1,600 Capital outlay: Total expenditures 1,600 1,600 1,600 Excess of revenues over expenditures 19,400 19,400 20,077 677 Net change in fund balance Fund balances - beginning Fund balances - ending 19,400 19,400 20,077 677 CITY OF COPPELL, TEXAS 103 CITY OF COPPELL, TEXAS Red Light Enforcement Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 CITY OF COPPELL, TEXAS 104 Red Light Enforcement Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Fines and Forfeitures $ $ 5,113 $ - $ (5,113) Investment earnings - 5,398 5,398 Total revenues 5,113 5,398 285 EXPENDITURES Current: Public Safety - 2,300 (2,300) Total current - 2,300 (2,300) Capital outlay: Public Safety 183,400 195,248 11,848 183,400 Total capital outlay 183,400 195,248 11,848 183,400 Total expenditures 183,400 195,248 14,148 181,100 Deficiency of revenues uner expenditures (183,400) (190,135) (8,750) 181,385 Net change in fund balance (183,400) (190,135) (8,750) 181,385 Fund balances - beginning 654,944 654,944 654,944 - Fund balances - ending $ 471,544 $ 464,809 $ 646,194 $ 181,385 CITY OF COPPELL, TEXAS 104 CITY OF COPPELL, TEXAS Juvenile Case Manager Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances— Budget and Actual For the Year Ended September 30, 2020 Juvenile Case Manager Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Fines and Forfeitures $ 4S,000 $ 32,000 $ 26,889 $ (S,111) Investment earnings 1,000 2,500 1,421 (1,079) Total revenues 46,000 34,500 28,310 (6,190) EXPENDITURES Current: Public Safety 5,000 5,000 5,000 Total current 5,000 5,000 5,000 Total expenditures 5,000 5,000 5,000 Excess of revenues over expenditures 41,000 29,500 28,310 (1,190) Net change in fund balance 41,000 29,500 28,310 (1,190) Fund balances - beginning 302,785 302,785 302,785 Fund balances - ending $ 343,78S $ 332,28S $ 331,09S $ (1,190) CITY OF COPPELL, TEXAS 105 CITY OF COPPELL, TEXAS Recreation Development Corporation #2 Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 EXPENDITURES Current: Culture & Recreation 2,358,350 Recreation Development Corporation #2 1,417,422 236,171 Budgeted Amounts 2,358,350 Variance with 1,417,422 Original Final Actual Final Budget REVENUES Public Works - 1,250,321 Taxes, Penalties, and Interest $ 8,751,270 $ 9,000,000 $ 8,633,343 $ (366,657) Charges for Services 297,000 10,000 10,014 14 Investment earnings 150,000 225,000 140,322 (84,678) Contributions - 40,000 40,000 3,888,011 Total revenues 9,198,270 9,275,000 8,823,679 (451,321) EXPENDITURES Current: Culture & Recreation 2,358,350 1,653,593 1,417,422 236,171 Total current 2,358,350 1,653,593 1,417,422 236,171 Capital outlay: Public Works - 1,250,321 1,250,321 - Culture & Recreation 255,000 2,483,075 2,520,320 (37,245) Total capital outlay 255,000 3,733,396 3,770,641 (37,245) Total expenditures 2,613,350 5,386,989 5,188,063 198,926 Excess of revenues over expenditures 6,584,920 3,888,011 3,635,616 (252,395) OTHER FINANCING USES Transfers out (3,062,945) (12,650,000) (7,021,670) 5,628,330 Total other financing uses (3,062,945) (12,650,000) (7,021,670) 5,628,330 Net change in fund balance 3,521,975 (8,761,989) (3,386,054) 5,375,935 Fund balances - beginning 13,299,143 13,299,143 13,299,143 - Fundbalances- ending $ 16,821,118 $ 4,537,154 $ 9,913,089 $ 5,375,935 CITY OF COPPELL, TEXAS 106 CITY OF COPPELL, TEXAS Court Technology Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 CITY OF COPPELL, TEXAS 107 Court Technology Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Fines and Forfeitures $ 26,000 $ 26,000 $ 19,363 $ (6,637) Investment earnings 500 500 - (500) Total revenues 26,500 26,500 19,363 (7,137) EXPENDITURES Capital outlay: Public Safety - 103,773 103,773 Total capital outlay 103,773 103,773 Total expenditures - 103,773 103,773 Excess (deficiency) of revenues over expenditures 26,500 (77,273) (84,410) (7,137) Net change in fund balance 26,500 (77,273) (84,410) (7,137) Fundbalances- beginning 86,157 86,157 86,157 Fund balances - ending $ 112,657 $ 8,884 $ 1,747 $ (7,137) CITY OF COPPELL, TEXAS 107 CITY OF COPPELL, TEXAS Tree Preservation Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 CITY OF COPPELL, TEXAS 108 Tree Preservation Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Licenses, Fees and Permits $ - $ 56,650 $ 56,650 $ Investment earnings 500 2,000 799 (1,201) Total revenues 500 58,650 57,449 (1,201) EXPENDITURES Current: Culture & Recreation 70,000 70,000 - 70,000 Total current 70,000 70,000 70,000 Total expenditures 70,000 70,000 70,000 Excess (deficiency) of revenues over expenditures (69,500) (11,350) 57,449 68,799 Net change in fund balance (69,500) (11,350) 57,449 68,799 Fund balances - beginning 179,545 179,545 179,545 - Fundbalances- ending $ 110,045 $ 168,195 $ 236,994 $ 68,799 CITY OF COPPELL, TEXAS 108 CITY OF COPPELL, TEXAS Judicial Efficiency Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 Judicial Efficiency Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Fines and Forfeitures $ 4,500 $ 4,500 $ 1,602 $ (2,898) Total revenues 4,500 4,500 1,602 (2,898) EXPENDITURES Current - - - Capital outlay - - - Excess of revenues over expenditures 4,500 4,500 1,602 (2,898) Net change in fund balance 4,500 4,500 1,602 (2,898) Fund balances - beginning 17,007 17,007 17,007 Fund balances - ending $ 21,507 $ 21,507 $ 18,609 $ (2,898) CITY OF COPPELL, TEXAS 109 CITY OF COPPELL, TEXAS Coppell Economic Development Foundation Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 Economic Development Foundation Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Investment earnings $ $ $ 962 $ 962 Total revenues 962 962 EXPENDITURES Current - - Capital outlay - - Excess of revenues over expenditures 962 962 Net change in fund balance - - 962 962 Fund balances - beginning 17,192 17,192 17,192 - Fund balances - ending $ 17,192 $ 17,192 $ 18,154 $ 962 CITY OF COPPELL, TEXAS 110 CITY OF COPPELL, TEXAS Drainage Utility District Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 Drainage Utility District Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Licenses, Fees and Permits $ 230,000 $ 260,000 $ 247,284 $ (12,716) Investment earnings 5,000 6,500 4,083 (2,417) Total revenues 235,000 266,500 251,367 (15,133) EXPENDITURES Current: Public Works Total current Total expenditures Deficiency of revenues under expenditures Net change in fund balance Fund balances - beginning Fund balances - ending 296,896 392,486 308,765 83,721 296,896 392,486 308,765 83,721 296,896 392,486 308,765 83,721 (61,896) (125,986) (57,398) 68,588 (61,896) (125,986) (57,398) 68,588 CITY OF COPPELL, TEXAS 111 CITY OF COPPELL, TEXAS Rolling Oaks Cemetery Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual For the Year Ended September 30, 2020 CITY OF COPPELL, TEXAS 112 Rolling Oaks Cemetery Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Charges for Services $ 540,000 $ 1,000,000 $ 985,636 $ (14,364) Investment earnings 1,000 5,000 1,989 (3,011) Miscellaneous 46,667 46,667 46,682 15 Total revenues 587,667 1,051,667 1,034,307 (17,360) EXPENDITURES Current: Culture & Recreation 892,781 1,082,821 951,796 131,025 Total current 892,781 1,082,821 951,796 131,025 Capital outlay: Total expenditures 892,781 1,082,821 951,796 131,025 Excess (deficiency) of revenues over expenditures (305,114) (31,154) 82,511 113,665 OTHER FINANCING SOURCES Transfers in 100,000 - - Total other financing sources 100,000 - - Net change in fund balance (205,114) (31,154) 82,511 113,665 Fund balances - beginning 320,109 320,109 320,109 - Fundbalances- ending $ 114,995 $ 288,955 $ 402,620 $ 113,665 CITY OF COPPELL, TEXAS 112 CITY OF COPPELL, TEXAS Hotel Occupancy Tax Special Revenue Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 REVENUES Taxes, Penalties, and Interest Investment earnings Total revenues EXPENDITURES Current: Culture & Recreation Total expenditures Excess of revenues over expenditures Hotel Occupancy Tax Budgeted Amounts Variance with Original Final Actual Final Budget $ 595,000 $ 200,000 $ 225,169 $ 25,169 1,000 2,000 1,154 (846) 596,000 202,000 226,323 24,323 10,000 3,400 6,600 10,000 3,400 6,600 Net change in fund balance 596,000 192,000 222,923 30,923 Fund balances - beginning 185,961 185,961 185,961 - Fund balances - ending $ 781,961 $ 377,961 $ 408,884 $ 30,923 CITY OF COPPELL, TEXAS 113 CITY OF COPPELL, TEXAS Coppell Arts Center Schedule of Revenues, Expenditures, and Changes in Fund Balances— Budget and Actual For the Year Ended September 30, 2020 REVENUES Contributions Total revenues EXPENDITURES Current Capital outlay Excess of revenues over expenditures Net change in fund balance Fund balances - beginning Fund balances - ending Coppell Arts Center Budgeted Amounts Variance with Original Final Actual Final Budget CITY OF COPPELL, TEXAS 114 20,500 20,500 20,500 20,500 20,500 20,500 $ 20,500 $ 20,S00 CITY OF COPPELL, TEXAS Recreation Development Corporation Debt Service Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 Recreation Development Corporation CITY OF COPPELL, TEXAS 115 Budgeted Amounts Variance with Original Final Actual Final Budget REVENUES Taxes, penalties, and interest $ 3,338,519 $ 3,338,519 $ 3,332,519 $ (6,000) Investment earnings 10,000 10,000 6,488 (3,512) Total revenues 3,348,519 3,348,519 3,339,007 (9,512) EXPENDITURES Debt service: Principal retirement 1,510,000 1,510,000 1,510,000 - Interest 1,828,520 1,828,520 1,823,269 5,251 Total expenditures 3,338,520 3,338,520 3,333,269 5,251 Excess of revenues over expenditures 9,999 9,999 5,738 (4,261) Net change in fund balances 9,999 9,999 5,738 (4,261) Fund balances - beginning 101,966 101,966 101,966 Fund balances - ending $ 111,965 $ 111,965 $ 107,704 $ (4,261) CITY OF COPPELL, TEXAS 115 CITY OF COPPELL, TEXAS Perpetual Care Rolling Oaks Cemetery Permanent Fund Schedule of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual For the Year Ended September 30, 2020 REVENUES Charges for Services Investment earnings Total revenues EXPENDITURES Current: Culture and recreation Total expenditures Excess of revenues over expenditures Net change in fund balance Fund balance - beginning Fund balance - ending Perpetual Care - Rolling Oaks Cen Budgeted Amounts Original Final Actual Variance with $ $ $ 104,778 $ 104,778 3,347 3,347 108,125 108,125 108,125 108,125 - - 108,125 108,125 596,433 596,433 596,433 - $ 596,433 $ 596,433 $ 704,558 $ 108,125 CITY OF COPPELL, TEXAS 116 Debt Service Funds Debt Service Funds are used to account for the accumulation of resources for and payment of principal, interest and other related costs on long-term debt. General Obligation Fund - To account for debt service activities pertaining to general City indebtedness. CITY OF COPPELL, TEXAS 117 CITY OF COPPELL, TEXAS General Obligation Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balances— Budget and Actual For the Year Ended September 30, 2020 REVENUES Taxes, Penalties, and Interest Investment earnings Total revenues EXPENDITURES Debt service: Principal retirement Interest Total expenditures Excess (deficiency) of revenues over expenditures Net change in fund balance Fund balance - beginning Fund balance - ending General Obligation Budgeted Amounts Original Final Actual Variance with Final Budget $ 8,582,117 $ 8,723,700 $ 8,716,389 $ (7,311) 50,000 30,000 24,826 (5,174) 8,632,117 8,753,700 8,741,215 (12,485) 6,100,000 6,100,000 6,100,000 - 2,539,079 2,539,079 2,530,429 8,650 8,639,079 8,639,079 8,630,429 8,650 (6,962) 114,621 110,786 (3,835) (6,962) 114,621 110,786 (3,835) 963,773 963,773 963,773 $ 956,811 $ 1,078,394 $ 1,074,559 $ (3,835) CITY OF COPPELL, TEXAS 118 Internal Service Funds Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies on a cost -reimbursement basis. Self Funded Health Fund — To account for the self funded health program provided by the City to its employees at no cost to the employees, and to their dependents, on a subsidized cost basis. Capital Replacement Fund —To provide for capital fleet replacements based on the fleet services replacement schedule. CITY OF COPPELL, TEXAS 119 CITY OF COPPELL, TEXAS Combining Statement of Net Position Internal Service Funds September 30, 2020 CITY OF COPPELL, TEXAS 120 Capital Self -Funded Replacement Total Internal Health Fund service funds ASSETS Current assets: Cash $ 317,422 $ 2,479,237 $ 2,796,659 Investments 8,770,981 4,081,571 12,852,552 Accounts receivable 181,773 - 181,773 Interest receivable 2,060 2,191 4,251 Total current assets 9,272,236 6,562,999 15,835,235 Noncurrent assets: Capital assets, net of depreciation - 162,595 162,595 Total noncurrent assets - 162,595 162,595 Total assets 9,272,236 6,725,594 15,997,830 LIABILITIES Current liabilities: Claims liability 498,699 - 498,699 Accounts payable 1,195 35,297 36,492 Total current liabilities 499,894 35,297 535,191 Noncurrent liabilities: Total noncurrent liabilities - - - Totalliabilities 499,894 35,297 535,191 NET POSITION Net investment in capital assets - 162,595 162,595 Unrestricted 8,772,342 6,527,702 15,300,044 Total net position $ 8,772,342 $ 6,690,297 $ 15,462,639 CITY OF COPPELL, TEXAS 120 CITY OF COPPELL, TEXAS Combining Statement of Revenues, Expenses, and Changes in Net Position Internal Service Funds For the Year Ended September 30, 2020 OPERATING REVENUES City and employee contributions Total operating revenues OPERATING EXPENSES Claims Contractual services and charges Depreciation Total operating expenses Operating income (loss) NONOPERATING REVENUES (EXPENSES) Investment earnings Total nonoperating revenues Income before contributions and transfers Transfers in Change in net position Total net position - beginning Total net position - ending Capital Self -Funded Replacement Total Internal Health Fund Fund service funds $ 7,034,148 $ - $ 7,034,148 7,034,148 - 7,034,148 4,571,179 - 4,571,179 994,948 - 994,948 - 18,066 18,066 5,566,127 18,066 5,584,193 1,468,021 (18,066) 1,449,955 77,842 42,622 120,464 77,842 42,622 120,464 1,545,863 24,556 1,570,419 - 1,898,068 1,898,068 1,545,863 1,922,624 3,468,487 7,226,479 4,767,673 11,994,152 $ 8,772,342 $ 6,690,297 $ 15,462,639 CITY OF COPPELL, TEXAS 121 CITY OF COPPELL, TEXAS Combining Statement of Cash Flows Internal Service Funds For the Year Ended September 30, 2020 CASH FLOWS FROM OPERATING ACTIVITIES Cash received from City and employee contributions Cash payments for claims Cash payments for contractual services and charges Cash payments for wellness program Net cash provided by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from other funds Net cash provided by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets Net cash used by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from maturity of investments Purchase of investments Interest received Net cash provided used by investing activities Net increase in cash and cash equivalents Balances - beginning of year Balances - end of the year Reconciliation of operating income (loss) to net cash provided by operating activities: Operating income (loss) Changes in assets and liabilities: Depreciation (increase)in receivables Increase (decrease)in accounts payable (Decrease) in unpaid claims Net cash provided by operating activities Noncash investing, capital and financing activities Total noncash investing, capital and financing activities CASH RECONCILIATION Actual balance - end of year Self -Funded Health Capital Total Internal Fund Replacement Fund Service Funds $ 6,872,822 $ $ 6,872,822 (4,583,160) (4,583,160) (994,948) (994,948) (6,189) (6,189) 1,288,525 1,288,525 1,898,068 1,898,068 1,898,068 1,898,068 (145,364) (145,364) (145,364) (145,364) 7,654,581 5,388,760 13, 043, 341 (8,112,907) (6,204,787) (14,317,694) 110,196 74,561 184,757 (348,130) (741,466) (1,089,596) 940,395 1,011,238 1,951,633 4,083,257 1,467,999 5,551,256 $ 5,023,652 $ 2,479,237 $ 7,502,889 $ 1,468,021 $ (18,066) $ 1,449,955 18,066 18,066 (161,326) - (161,326) (6,189) (6,189) (11,981) (11,981) $ 1,288,525 $ $ 1,288,525 $ 5,023,652 $ 2,479,237 $ 7,502,889 CITY OF COPPELL, TEXAS 122 Private -Purpose Trust Fund Private -purpose Trust funds are used to account for trust arrangements under which principal and income benefit individuals, private organizations, or other governments. Pre -need Trust - To hold funds to be used for memorial merchandise for individuals who have entered pre -need contracts. CITY OF COPPELL, TEXAS 123 CITY OF COPPELL, TEXAS Comparative Statement of Fiduciary Net Position Private -Purpose Trust Fund For the Year Ended September 30, 2020 (With comparative totals for September 30, 2019) (Unaudited) ASSETS Cash Accounts receivable Total assets LIABILITIES Accounts payable Deposits Total liabilities NET POSITION Total net position Private -purpose Trust 2020 2019 $ 198,549 11,622 210,171 $ 1,246 208,925 210,171 $ 170,857 12,863 183,720 $ 425 183,295 183,720 Held in trust for cemetery CITY OF COPPELL, TEXAS 124 CITY OF COPPELL, TEXAS Comparative Statement of Changes in Fiduciary Net Position Private -Purpose Trust Fund For the Year Ended September 30, 2020 (With comparative totals for September 30, 2019) (Unaudited) ADDITIONS Total Investment earnings Total additions DEDUCTIONS Total Interest and fiscal charges Total deductions Net increase (decrease) in fiduciary net position Net Position -- beginning of the year Net Position -- end of the year Private -Purpose Trust Fund 2020 2019 CITY OF COPPELL, TEXAS 125 ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 126 Other Post -employment Benefits Trust Fund Other Post -employment Benefits Trust Funds are used to report resources that are required to be held in trust for the members and beneficiaries of other post -employment benefit plans; OPEB Trust Fund - to report resources held in trust for the healthcare benefits of members CITY OF COPPELL, TEXAS 127 CITY OF COPPELL, TEXAS Comparative Statement of Fiduciary Net Position Other Post -employment Benefits Trust Fund, December 31, 2019 (With comparative totals for December 31, 2018) Other Post -employment Benefits Trust 2019 2018 ASSETS Cash $ 262,429 $ 224,632 Total cash 262,429 224,632 Total assets 262,429 224,632 LIABILITIES Total liabilities - - NET POSITION Net position 262,429 224,632 Total net position restricted for OPEB $ 262,429 $ 224,632 CITY OF COPPELL, TEXAS 128 CITY OF COPPELL, TEXAS Comparative Statement of Changes in Fiduciary Net Position Other Post -employment Benefits Trust Fund, for the Year Ended December 31, 2019 (With comparative totals for December 31, 2018) ADDITIONS Contributions - employer Investment earnings Total additions DEDUCTIONS Benefit payments Total investment losses Interest and fiscal charges Total deductions Net increase (decrease) in fiduciary net position Net Position -- beginning of the year Net Position -- end of the year Other Post -employment Benefits Trust 2019 2018 $ 8S,360 39,175 124,S3S 85,360 1,378 86,738 37,797 224,632 $ 262,429 CITY OF COPPELL, TEXAS 129 9,231 1,370 10,601 (10,601) 235,233 $ 224,632 ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 130 Agency Funds Agency funds are used to account for assets held by the City as an agent for individuals, private organizations, other governmental agencies and/or other funds. Health Reimbursement Arrangement Fund - To account for contributions and disbursements on behalf of members of the Health Reimbursement Arrangement. CITY OF COPPELL, TEXAS 131 CITY OF COPPELL, TEXAS Combining Statement of Fiduciary Net Position Agency Funds September 30, 2020 ASSETS Cash Total assets LIABILITIES Due to members Total liabilities Health Reimbursement Arrangement Total Agency Funds $ 601,779 $ 601,779 601,779 601,779 $ 601,779 $ 601,779 CITY OF COPPELL, TEXAS 132 601,779 601,779 CITY OF COPPELL, TEXAS Statement of Changes in Assets and Liabilities Agency Fund For the Year Ended September 30, 2020 Health Reimbursement Arrangement ASSETS Cash Investments with fiscal agents Interest receivable Total assets LIABILITIES Due to members Total liabilities October 1, September 30, 2019 Additions Deletions 2020 $ 11,165 $ 753,349 $ 162,735 $ 601,779 609,556 - 609,556 - $ 620,751 $ 753,349 $ 772,321 $ 601,779 $ 620,751 $ 137,993 $ 156,965 $ 601,779 $ 620,751 $ 137,993 $ 156,965 $ 601,779 CITY OF COPPELL, TEXAS 133 ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 134 STATISTICAL SECTION (Unaudited) The Statistical Section presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government's overall financial health. It includes five categories of information: Financial Trends (tables 1-4), Revenue Capacity (tables 5-8), Debt Capacity (tables 9-12), Demographic and Economic Information (tables 13-14), Operating Information (tables 15-17) and Other Information (tables 18). Financial Trends: These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time. Revenue Capacity: These schedules contain information to help the reader assess the government's most significant local revenue source, the property tax. Debt Capacity: These schedules present information to help the reader assess the affordability of the government's current levels of outstanding debt and the government's ability to issue additional debt in the future. Demographic and Economic Information: These schedules offer demographic and economic indicators to help the reader understand the environment within which the government's financial activities take place. Operating Information: These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. CITY OF COPPELL, TEXAS 135 CITY OF COPPELL, TEXAS Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) (unaudited) Fiscal Year Table 1 Continued Source: Comprehensive Annual Financial Reports CITY OF COPPELL, TEXAS 136 2011 2012 2013 2014 Governmental activities Net Investment in capital assets $ 132,486,958 $ 139,216,837 $ 146,884,231 $ 162,396,572 Restricted 15,507,985 14,215,021 16,197,843 19,461,531 Unrestricted 57,017,841 67,413,142 71,522,318 70,424,813 Total governmental activities net position $ 205,012,784 $ 220,845,000 $ 234,604,392 $ 252,282,916 Business -type activities Net Investment in capital assets $ 54,715,252 $ 53,267,995 $ 51,997,091 $ 52,898,936 Restricted - - - - Unrestricted 13,383,652 13,639,474 14,259,074 12,430,654 Total business -type activities net position $ 68,098,904 $ 66,907,469 $ 66,256,165 $ 65,329,590 Primary government Net Investment in capital assets $ 187,202,210 $ 192,484,832 $ 198,881,322 $ 215,295,508 Restricted 15,507,985 14,215,021 16,197,843 19,461,531 Unrestricted 70,401,493 81,052,616 85,781,392 82,855,467 Total primary government net position $ 273,111,688 $ 287,752,469 $ 300,860,557 $ 317,612,506 Source: Comprehensive Annual Financial Reports CITY OF COPPELL, TEXAS 136 Table 1 Concluded Fiscal Year 2015 2016 2017 2018 2019 2020 $ 174,154,246 $ 206,573,165 $ 193,976,954 $ 195,597,965 $ 197,515,496 214,501,403 36,624,804 35,491,006 36,260,125 39,241,221 47,018,689 42,970,120 43,774,048 25,903,669 56,318,777 68,579,463 83,315,855 98,067,000 $ 254,553,098 $ 267,967,840 $ 286,555,856 $ 303,418,649 $ 327,850,040 355,538,523 $ 51,981,002 $ 50,560,535 $ 49,725,289 $ 48,511,863 $ 45,831,979 44,567,287 11,526,561 11,277,823 10,752,952 13,097,721 17,632,600 20,248,606 $ 63,507,563 $ 61,838,358 $ 60,478,241 $ 61,609,584 $ 63,464,579 64,815,893 $ 226,135,248 $ 257,133,700 $ 243,702,243 $ 244,109,828 $ 243,347,475 259,068,690 36,624,804 35,491,006 36,260,125 39,241,221 47,018,689 42,970,120 55,300,609 37,181,492 67,071,729 81,677,184 100,948,455 118,315,606 $ 318,060,661 $ 329,806,198 $ 347,034,097 $ 365,028,233 $ 391,314,619 420,354,416 CITY OF COPPELL, TEXAS 137 CITY OF COPPELL, TEXAS Table 2 Continued CHANGES IN NET POSITION, LAST TEN FISCALYEARS (accrual basis of accounting) (Unaudited) Fiscal Year 2011 2012 2013 2014 2015 Expenses Governmental activities: General government $ 7,488,957 $ 7,763,532 $ 8,332,043 $ 9,344,697 $ 10,220,976 Public safety 21,916,606 22,085,919 23,420,063 23,587,427 25,269,499 Public works 17,260,038 14,400,466 18,566,784 18,963,274 21,997,180 Cultural and recreation 10,052,119 10,798,583 11,129,531 12,246,721 14,659,086 Bond issuance costs - - - - 929,977 Interest on longterm debt 3,801,639 3,777,159 3,705,832 3,301,001 3,372,392 Total government activities expenses 60,519,359 58,825,659 65,154,253 67,443,120 76,449,110 Business -type activities: Water 10,321,349 10,530,702 10,752,543 10,458,923 10,050,476 Sewer 5,051,327 5,091,282 5,260,198 5,550,940 5,899,121 Total business -type activities expenses 15,372,676 15,621,984 16,012,741 16,009,863 15,949,597 Total primary government expenses 75,892,035 74,447,643 81,166,994 83,452,983 92,398,707 Program Revenues Governmental activities Charges for services: General government 2,286,723 2,342,257 2,363,037 2,076,301 1,351,225 Public safety 3,638,478 4,577,417 4,204,689 4,460,670 4,493,415 Public works 1,236,423 1,325,830 1,726,202 1,271,744 737,619 Cultural and recreation 2,304,323 2,441,964 3,077,773 2,842,723 2,680,553 Operating grants and contributions 163,481 145,601 40,164 44,046 58,957 Capital grants and contributions 112,626 2,081,223 2,312,920 8,039,088 9,264,802 Total governmental activities program revenues 9,742,054 12,914,292 13,724,785 18,734,572 18,586,571 Business -type activities: Charges for services: Water 10,262,665 9,225,558 9,216,262 8,683,272 8,686,979 Sewer 4,541,282 4,417,757 4,469,654 4,430,144 4,359,606 Capital grants and contributions 143,600 526,515 727,006 1,700,243 1,171,695 Total business -type activities program revenues 14,947,547 14,169,830 14,412,922 14,813,659 14,218,280 Total primary government program revenues 24,689,601 27,084,122 28,137,707 33,548,231 32,804,851 Net(expenses)revenue Governmental activities (50,777,305) (45,911,367) (51,429,468) (48,708,548) (57,862,539) Business -type activities (425,129) (1,452,154) (1,599,819) (1,196,204) (1,731,317) Total primary government net expense (51,202,434) (47,363,521) (53,029,287) (49,904,752) (59,593,856) General Revenues and Other Changes in Net Position Governmental activities: Property tax 33,203,622 33,203,622 33,180,127 33,392,778 34,077,476 Sales tax 20,731,979 20,731,979 26,696,689 28,014,382 30,250,169 Franchise tax 3,534,410 3,534,410 3,790,673 4,073,248 4,213,325 Hotel occupancy - - - - - Investment earnings 160,715 160,715 436,570 382,434 137,436 Miscellaneous 925,029 925,029 988,004 744,785 404,138 (Loss)/gain on sale of capital assets 49,276 49,276 96,797 399,266 449,885 Transfers - - - - 12,411 Total governmental activities 58,605,031 58,605,031 65,188,860 67,006,893 69,544,840 Business -type activities: Investment earnings 155,481 155,481 146,147 111,272 113,939 Miscellaneous 92,149 92,149 785,671 174,480 199,596 Gain on sale of capital assets 23,823 23,823 16,697 - 29,276 Transfers - - - - (12,411) Total business -type activities 271,453 271,453 948,515 285,752 330,400 Total primary government 58,876,484 58,876,484 66,137,375 67,292,645 69,875,240 Change in Net Position Governmental activities 7,827,726 12,693,664 13,759,392 18,298,345 11,682,301 Business -type activities (153,676) (1,180,701) (651,304) (910,452) (1,400,917) Total Primary government $ 7,674,050 $ 11,512,963 $ 13,108,088 $ 17,387,893 $ 10,281,384 Source: Comprehensive Annual Financial Reports CITY OF COPPELL, TEXAS 138 Table 2 Concluded Fiscal Year 2016 2017 2018 2019 2020 $ 10,703,347 $ 11,749,067 $ 12,133,183 $ 11,503,100 $ 11,952,493 26,574,260 29,539,397 29,082,389 31,902,288 31,076,228 20,040,386 20,487,731 21,587,601 19,994,492 19,073,326 14,162,493 15,434,727 14,778,572 16,934,994 15,019,784 254,203 - 168,311 - - 3,309,550 3,194,139 3,063,131 4,650,896 3,901,346 75,044,239 80,405,061 80,813,187 84,985,770 81,023,177 10,822,513 10,196,494 11,015,481 10,434,397 10,297,369 6,137,822 8,309,623 8,010,634 7,880,335 7,939,231 16,960,335 18,506,117 19,026,115 18,314,732 18,236,600 92,004,574 98,911,178 99,839,302 103,300,502 99,259,777 1,088,093 1,258,100 1,091,919 1,100,064 1,038,520 4,269,496 3,836,424 4,019,742 4,180,435 3,131,944 1,117,925 1,025,690 1,034,459 1,096, 232 1,086,110 2,772,976 2,944,484 2,984,278 3,013,751 2,234,698 29,312 449,291 742,830 417,227 1,704,623 3,711,097 2,910,301 581,043 334,725 500,798 12,988,899 12,424,290 10,454,271 10,142,434 9,696,693 9,468,559 10,537,685 11, 931, 888 11,547,538 11, 622, 467 4,874,744 5,747,570 6,503,731 6,573,028 6,562,189 388,357 1,091,524 663,824 451,143 195,335 14,731,660 17,376,779 19,099,443 18,571,709 18,379,991 27,720,559 29,801,069 29,553,714 28,714,143 28,076,684 (62,055,340) (67,980,771) (70,358,916) (74,843,336) (71,326,484) (2,228,675) (1,129,338) 73,328 256,977 143,391 (64,284,015) (69,110,109) (70,285,588) (74,586,359) (71,183,093) 36,279,008 38,572,813 40,450,452 43,075,545 47,223,892 33,794,720 40,801,360 40,176,024 46,668,635 45,239,065 4,264,029 4,486,071 4,618,145 4,266,877 4,218,036 - 155,109 - - - 456,745 930,196 2,377,305 4,546,817 1,716,883 546,169 946,365 534,088 525,860 601,779 107,913 - 393,222 81,953 15,312 21,498 676,873 109,040 109,040 - 75,470,082 86,568,787 88,658,276 99,274,727 99,014,967 192,447 226,286 378,007 657,490 268,077 380,390 209,685 848,932 1,046,052 940,894 8,131 10,123 70,311 3,516 (1,048) (21,498) (676,873) (109,404) (109,040) - 559,470 (230,779) 1,187,846 1,598,018 1,207,923 76,029,552 86,338,008 89,846,122 100,872,745 100,222,890 13,414,742 18,588,016 18,299,360 24,431,391 27,688,483 (1,669,205) (1,360,117) 1,261,174 1,854,995 1,351,314 $ 11,745,537 $ 17,227,899 $ 19,560,534 $ 26,286,386 $ 29,039,797 CITY OF COPPELL, TEXAS 139 CITY OF COPPELL, TEXAS FUND BALANCES, GOVERNMENTAL FUNDS Last Ten Fiscal Years (modified accrual basis of accounting) (Unaudited) General Fund Reserved* Unreserved Nonspendable: Prepaids 10% Reserve of next fiscal year's budget Restricted For: Emergency 911 Public educational government channel Public education about solid waste Land sales for debt service Improvements / maintenance of recreation facilities, trails, drainage & streetscapes By grant for Town Center windows Committed To: City charter required reserves 15% fund balance per policy Revenue threats Public works project Debt service - proposed issues Bethel II loan -phase II Cemetery Citywide radio replacement (FCC Regulation) Improvements / maintenance of recreation facilities, trails, drainage & streetscapes Recreational programs and services Economic development Assigned To: Capital projects Designated for one time sales tax PMT Old town incentive program Northlake dam repairs Bethel 11 loan Phase 11 - branding project Software upgrades Service center expansion - phase I Quad -city joint training facility Landscape Town Center campus - phase I Council chamber AV upgrade Animal shelter renovation Purchase & renovate facility Volunteer coordination Outreach vehicle Economic development program Unassigned Total general fund 927,826 - - 3,723,830 1,000,000 1,000,000 1,000,000 100,000 100,000 100,000 1,000,000 2,500,000 2,500,000 115,000 250,000 653,071 1,027,000 2,600,000 559,103 1,095,244 1,000,000 100,000 115,000 250,000 1,320,000 638,000 150,000 150,000 280,000 18,012,894 20,536,051 17,952,989 17,858,890 $ 45,429,522 $ 53,022,482 $ 56,941,512 $ 54,410,585 Note: *Includes encumbrances and prepaid items The City implemented GASB Statement No. 54 "Fund Balance Reporting and Governmental Fund Type Definitions" in fiscal year 2011. Fiscal year 2010 amounts restated to conform to the new statement requirement. Source: Comprehensive Annual Financial Reports CITY OF COPPELL, TEXAS 140 Fiscal Year Table 3 Continued 2011 2012 2013 2014 115,108 86,064 101,497 114,815 4,446,075 4,593,771 4,867,173 5,290,290 644,425 552,203 201,702 185,681 - - - 343,529 1,032,461 1,369,575 880,884 - 6,431,621 8,312,465 13,415,674 12,534,411 6,669,112 6,890,657 7,300,760 7,935,436 - - - 1,533,342 - - 356,844 450,000 428,625 - 3,000,000 3,000,000 100,000 - - 1,500,000 3,000,000 3,505,003 927,826 - - 3,723,830 1,000,000 1,000,000 1,000,000 100,000 100,000 100,000 1,000,000 2,500,000 2,500,000 115,000 250,000 653,071 1,027,000 2,600,000 559,103 1,095,244 1,000,000 100,000 115,000 250,000 1,320,000 638,000 150,000 150,000 280,000 18,012,894 20,536,051 17,952,989 17,858,890 $ 45,429,522 $ 53,022,482 $ 56,941,512 $ 54,410,585 Note: *Includes encumbrances and prepaid items The City implemented GASB Statement No. 54 "Fund Balance Reporting and Governmental Fund Type Definitions" in fiscal year 2011. Fiscal year 2010 amounts restated to conform to the new statement requirement. Source: Comprehensive Annual Financial Reports CITY OF COPPELL, TEXAS 140 Table 3 Continued Fiscal Year 2015 2016 2017 2018 2019 2020 CITY OF COPPELL, TEXAS 141 98,574 203,857 168,478 168,291 160,376 25,474 222,600 379,104 514,721 660,860 808,441 929,057 56,505 187,945 308,525 416,316 524,156 616,058 11,381 13,850 35,479 25,597 23,232 31,381 11,553,092 10,507,021 9,534,715 8,509,480 8,691,480 7,870,835 5,609,917 5,851,084 6,771,140 6,495,034 6,864,856 7,495,839 356,844 356,844 358,858 358,858 358,858 358,858 3,475,371 3,396,193 974,831 86,834 71,898 66,826 532,970 1,095,244 945,244 1,078,355 966,355 966,355 966,355 4,901,400 4,013,140 450,000 950,000 950,000 1,098,575 50,000 2,791,391 100,000 325,000 - - - - 250,000 185,000 27,675,381 31,555,920 37,312,725 44,917,171 56,100,850 64,338,853 $ 55,589,279 $ 57,410,202 $ 57,507,827 $ 63,554,796 $ 75,920,502 $ 87,099,502 CITY OF COPPELL, TEXAS 141 CITY OF COPPELL, TEXAS Table 3 Continued FUND BALANCES, GOVERNMENTAL FUNDS Last Ten Fiscal Years (modified accrual basis of accounting) (Unaudited) Fiscal Year 2011 2012 2013 2014 All Other Governmental Funds Reserved for: Prepaid items - Encumbrances - - - - Capital Projects - - - - Debt Service - - - Perpetual Care - - - - Unreserved, reported in: Special revenue funds - - - - Nonspendable: Prepaids 30,156 6,359 36,788 1,950 Permanent fund - Perpetual Care Fund - - - - Restricted For: Public Safety 5,253,915 6,384,172 7,455,586 8,410,324 Fire - - - - Police - - - - Animal shelter - - - - Child safety programs - - - - Crime prevention programs and services - - - - Court security - - - - Traffic and signal enforcement / improvements - - - - Juvenile case manager - - - - Court technology - - - - Judicial efficiency - - - - Culture and Recreation 6,258,561 3,727,507 4,112,434 4,506,434 Recycling - - - - Community garden /farmer's market - - - - Library - - - - Parks Art Center - - - - Tennis Center - - - Senior Center - - - - Living Well wellness incentive - - - - Promotion of tourism and events - - - - Improvements / maintenance of recreation facilities - - - - Improvements / maintenance of recreation facilities, trails, drainage & streetscapes - - - - Economic Development 2,540 4,119 5,624 6,796 Capital Projects 21,860,776 15,246,081 23,068,169 18,066,714 Debt Service 896,168 963,227 916,961 1,150,585 Perpetual Care 78,042 105,983 150,536 243,855 Committed To: Culture and Recreation 876,160 697,077 1,272,183 1,721,015 Parks - - - - Rolling Oaks Cemetery - - - - Tree preservation - - - - Economic Development 3,836 12,389 11,933 11,254 Public Works 11,740,449 15,135,433 14,921,787 15,479,525 Infrastructure maintenance - - - - Storm water control development - - - - Unassigned (2,762) (5,995) - - Total all other governmental funds $ 46,997,841 $ 42,276,382 $ 51,952,001 $ 49,598,452 Note: *Includes encumbrances and prepaid items The City implemented GASB Statement No. 54 "Fund Balance Reporting and Governmental Fund Type Definitions" in fiscal year 2011. Fiscal year 2010 amounts restated to conform to the new statement requirement. Source: Comprehensive Annual Financial Reports CITY OF COPPELL, TEXAS 142 Table 3 Concluded CITY OF COPPELL, TEXAS 143 Fiscal Year 2015 2016 2017 2018 2019 2020 300,630 3,929 373,820 356,309 - 13,994 334,587 397,652 468,077 531,757 596,433 704,558 11,956 13,943 22,182 21,572 23,328 17,490 357,854 285,058 244,719 216,718 172,728 153,251 17,813 13,908 10,506 6,956 2,551 6,367 73,476 75,259 76,952 69,366 102,630 147,486 6,815,032 8,624,975 7,617,358 8,138,347 10,103,771 12,006,224 239,120 264,110 284,412 306,477 337,126 357,203 495,428 581,051 672,015 705,785 654,944 646,194 108,406 156,848 199,375 249,635 302,785 331,095 194,917 147,033 142,568 143,513 86,157 1,747 10,458 12,792 12,851 12,243 17,007 18,609 62,851 63,651 64,472 65,616 67,128 69,700 1,526 1,528 1,534 1,552 1,583 1,589 31,348 32,390 33,168 33,750 26,383 27,161 13,844 14,774 33,844 34,311 35,505 35,643 33,165 21,848 25,053 29,589 34,565 61,980 - 1,003 1,006 1,017 1,670 1,676 6,881 7,493 10,337 17,812 21,433 22,305 - - 101 102 105 105 - - 155,225 135,998 185,961 408,884 571,826 62,033 - - - - 1,703,290 225,504 5,602,531 10,386,554 13,299,143 9,922,292 7,865 8,785 9,249 9,433 9,621 9,659 43,958,412 28,622,899 21,179,226 47,399,395 32,744,105 25,998,342 1,009,125 1,012,235 1,097,635 1,082,283 1,065,739 1,182,263 476,748 486,347 393,887 360,451 356,089 - 397,667 510,518 516,778 490,819 320,109 401,432 850,430 187,341 105,952 106,702 179,545 236,994 11,482 12,055 12,798 14,917 17,192 18,154 - - 16,746,586 - 13,625,914 14,403,249 - 20,190,713 21,563,069 20,226,203 935,257 962,010 722,310 612,013 604,096 546,698 - - - - - (552,169) $ 72,657,308 $ 57,212,221 $ 56,836,527 $ 91,731,705 $ 82,932,501 $ 73,023,129 CITY OF COPPELL, TEXAS 143 CITY OF COPPELL, TEXAS CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS Last Ten Fiscal Years (modified accrual of accounting) (Unaudited) Table 4 Continued Fiscal Year 2011 2012 2013 2014 Revenues: 4,741,030 6,661,623 9,538,585 15,376,991 Taxes, Penalties and Interest $ 57,424,397 $ 59,931,585 $ 63,616,783 $ 65,480,692 Licenses, Fees and Permits 1,911,363 2,962,755 3,598,450 2,755,025 Intergovernmental 209,034 573,440 189,100 2,886,157 Charges for Services 5,768,299 6,233,847 6,252,263 5,805,289 Fines and Forfeitures 1,640,927 1,502,533 1,392,266 1,571,891 Interest Income 144,834 115,389 435,485 381,697 Contributions 51,154 138,703 644,875 2,296,979 Miscellaneous 893,045 1,290,575 988,004 744,785 Total Revenues 68,043,053 72,748,827 77,117,226 81,922,515 Expenditures 4,741,030 6,661,623 9,538,585 15,376,991 Current (4,741,030) (6,773,248) (9,538,585) (15,522,660) General Government 6,816,522 7,141,775 7,628,696 8,455,424 Public Safety 19,898,395 20,072,371 21,106,537 21,482,054 Public Works 8,470,887 6,712,651 10,641,240 11,295,050 Culture and Recreation 8,426,540 8,806,961 9,310,449 10,348,305 Debt Service: - - - Capital Lease Principal Portion 8,957 4,034 - - Capital Lease Interest Portion 847 51 - - Principal Retirement 6,525,000 7,295,000 9,120,000 8,380,000 Interest and Fiscal Charges 3,669,034 3,755,273 3,667,884 3,406,048 Bond Issuance Costs - - - 88,388 Payment to Refunded Bond Escrow Agent - - - - Capital Outlay 12,353,419 17,081,285 12,450,094 24,998,997 Total Expenditures 66,169,601 70,869,401 73,924,900 88,454,266 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 1,873,452 1,879,426 3,192,326 (6,531,751) OTHER FINANCING SOURCES (USES) Transfers In 4,741,030 6,661,623 9,538,585 15,376,991 Transfers Out (4,741,030) (6,773,248) (9,538,585) (15,522,660) Proceeds from Capital Lease - - - - Proceeds from Sale of Capital Assets 81,260 1,103,700 697,323 1,830,833 Discount on General Obligation Debt - - - - Issuance of General Obligation Debt 14,960,000 9,615,000 Issuance of Certificates of Obligation Debt - - - Premium on General Obligation Debt - 907,331 162,986 Issuance of Refunding Bonds 6,498,275 7,660,000 6,560,000 Premium on Refunding Bonds - - - Payment to Refunded Bond Escrow Agent (6,498,275) - (8,477,331) (6,760,875) Total Other Financing Sources (Uses) 15,041,260 992,075 10,402,323 1,647,275 IOI�rNO/�O[ff �IY�0J01�7.��4�0[ND[: Debt service as a percentage of noncapital expenditures $ 16,914,712 $ 2,871,501 $ 13,594,649 $ (4,884,476) Source: Comprehensive Annual Financial Reports 30.4% 20.6% 22.5% 15.4% CITY OF COPPELL, TEXAS 144 Table 4 Concluded Fiscal Year 2015 2016 2017 2018 2019 2020 $ 68,562,621 $ 74,374,878 $ 80,282,863 $ 85,012,568 $ 93,826,923 $ 96,031,077 3,141,519 2,942,642 2,786,453 2,745,483 3,084,765 1,949,084 4,978,173 3,346,486 310,174 21,643 378,122 568,954 4,676,369 4,730,901 4,839,631 4,757,517 4,801,090 4,582,668 1,621,043 1,686,344 1,508,260 1,635,614 1,507,453 832,251 136,319 451,114 909,463 2,290,475 4,296,170 1,596,418 722,978 29,312 449,291 742,830 45,773 109,784 546,072 546,169 946,365 562,537 480,338 362,766 84,385,094 88,107,846 92,032,500 97,768,667 108,420,634 106,033,002 9,126,708 12,154,462 10,245,208 10,786,150 11,091,815 11,254,383 22,753,812 21,224,318 25,989,089 27,353,203 28,438,482 29,062,796 13,824,686 12,632,686 11,798,073 13,367,885 11,328,638 11,640,132 12,604,219 11,895,649 12,424,364 12,436,100 13,976,859 12,554,405 7,545,000 6,810,000 7,395,000 6,730,000 7,420,000 7,610,000 3,432,566 3,609,074 3,623,689 3,428,638 4,490,670 4,353,698 335,839 94,606 - - - - 65,135 - - - - - 23,964,883 45,278,822 22,714,279 15,809,925 26,834,334 42,255,230 93,652,848 113,699,617 94,189,702 89,911,901 103,580,798 118,730,644 (9,267,754) (25,591,771) (2,157,202) 7,856,766 4,839,836 (12,697,642) 6,218,068 9,000,280 12,890,326 5,904,031 7,094,740 10,282,670 (6,399,923) (9,423,455) (13,335,176) (7,222,111) (8,450,028) (12,034,002) 2,140,151 637,055 2,323,923 235,209 81,954 15,312 - - - - - 14,650,000 29,025,000 - 31,555,000 - - 10,680,000 - - 2,463,269 975,886 2,613,312 1,053,290 21,380,000 4,405,000 - - 2,035,990 275,168 (23,357,251) (4,582,327) - - - 33,505,304 11,967,607 1,879,073 33,085,441 (1,273,334) 13,967,270 $ 24,237,550 $ (13,624,164) $ (278,129) $ 40,942,207 $ 3,566,502 $ 1,269,628 15.8% 15.2% 15.4% 13.7% 15.5% 15.6% CITY OF COPPELL, TEXAS 145 ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 146 CITY OF COPPELL, TEXAS ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY Last Ten Fiscal Years (Unaudited) Less: Tax -Exempt Property 837,175,991 888,458,232 1,OS4,362,383 1,170,006, 763 1,344,781,638 1, 606, 612, 216 1,798,740,587 1,705,601,026 2,012,436,307 2,208,022,186 Source: Dallas Central Appraisal District / Denton Central Appraisal District CITY OF COPPELL, TEXAS 147 Table S Estimated Market Value Fiscal Real Personal Year Property Property 2011 4,756,891,450 888,722,767 2012 4,758,234,316 928,408,834 2013 4,841,227,663 1,158,496,491 2014 5,039,706,247 1,331,729,530 2015 5,486,401,719 1,474,732,621 2016 6,011,691,777 1,770,518,414 2017 6,651,002,689 1,812,239,159 2018 7,027,076,608 1,693,571,897 2019 7,578,066,995 2,032,167,103 2020 8,018,003,973 2,360,78S,4S4 Less: Tax -Exempt Property 837,175,991 888,458,232 1,OS4,362,383 1,170,006, 763 1,344,781,638 1, 606, 612, 216 1,798,740,587 1,705,601,026 2,012,436,307 2,208,022,186 Source: Dallas Central Appraisal District / Denton Central Appraisal District CITY OF COPPELL, TEXAS 147 Table S Total Total Taxable Direct Assessed Tax Value Rate 4,808,438,226 0.69046 4,798,184,918 0.69046 4,94S,361,771 0.67046 5,201,429,014 0.63750 5,616,352,702 0.60649 6,17S,S97,975 O.S8400 6,664,501,261 O.S79S0 7,015,047,479 O.S79S0 7,597,797,791 O.S69S0 8,170, 767, 241 0.58400 CITY OF COPPELL, TEXAS Table 6 DIRECT AND OVERLAPPING PROPERTY TAX RATES (per $100 of assessed value) Continued Last Ten Fiscal Years (Unaudited) Note: (a) Dallas County includes Dallas County, Dallas County Hospital District, and Dallas County Community College District (b) Denton County includes Denton County, Denton County Levee District No.1, and Denton County Road Utility District Source: Individual Taxing Entities CITY OF COPPELL, TEXAS 148 City Direct Rates Overlapping Rates Carrollton - Farmers Branch Lewisville Fiscal Independent Independent Debt Total School School Year Operating Service Direct District District 2011 0.49577 0.19469 0.69046 1.34690 1.42670 2012 0.49577 0.19469 0.69046 1.35680 1.42600 2013 0.46571 0.20475 0.67046 1.33060 1.45300 2014 0.43750 0.20000 0.63750 1.32350 1.47700 2015 0.44249 0.16400 0.60649 1.30330 1.47700 2016 0.44808 0.13592 0.58400 1.28170 1.47673 2017 0.44333 0.13617 0.57950 1.39170 1.42000 2018 0.46347 0.11603 0.57950 1.38100 1.40750 2019 0.44734 0.12216 0.56950 1.37000 1.40750 2020 0.47770 0.10630 0.58400 1.26835 1.33750 Note: (a) Dallas County includes Dallas County, Dallas County Hospital District, and Dallas County Community College District (b) Denton County includes Denton County, Denton County Levee District No.1, and Denton County Road Utility District Source: Individual Taxing Entities CITY OF COPPELL, TEXAS 148 Table 6 Concluded Overlapping Rates 1.42420 Northwest 0.607400 0.30000 0.274000 Dallas 1.42420 Coppell County Irving Independent Flood Control Flood Control School Dallas Denton District District District County (a) County (b) No.1 No.3 1.42420 0.623330 0.607400 0.30000 0.274000 1.42420 0.623770 0.550857 0.30000 0.134000 1.41880 0.643412 0.499870 0.30000 0.139000 1.43240 0.653800 0.469914 0.30000 0.142100 1.44900 0.663875 0.457200 0.30000 0.144100 1.43900 0.662750 0.447000 0.30000 0.128000 1.49270 0.654704 0.432409 0.30000 0.125000 1.47770 0.656738 0.420812 0.30000 0.125000 1.46050 0.656500 0.407574 0.30000 0.125000 1.33090 0.646600 0.407278 0.30000 0.125000 CITY OF COPPELL, TEXAS 149 CITY OF COPPELL, TEXAS PRINCIPAL PROPERTY TAX PAYERS Current Year and Nine Years Ago (Unaudited) 2020 Percentage of Total City Percentage Taxable Assessed Assessed of Total City Value 66,316,630 Taxable Taxable 1.62 43,500,000 Assessed Assessed 0.62 Taxpayer Value (a) Value Taxpayer Duke Realty Ltd PS $ 217,407,772 2.66 % Duke Realty Western A South TX LLC 87,977,013 1.08 Duke Secured Financing 2009 SPUS8 St Marin LP 86,000,000 1.05 St. Marin Karrington LP Amazon com KYDC LLC 85,638,423 1.05 AP WP Lake Reit LLC G&I IX Sandy Northpoint LLC 55,146,390 0.67 J P Morgan Chase Columbia Texas Beltline Indust 53,904,680 0.66 Staples Star Lakeside LLC 52,400,000 0.64 KTR Coppell LLC Coppell Properties LLC 43,780,000 0.54 Kimberl Clark Global Sales BG Victorien Rivechase LLC 43,400,000 0.53 Oncor Samsung Electronics America Inc 42,347,226 0.52 UBC Inc $ 768,001,504 9.40 Tota I a) Total taxable value including real and personal property for tax year 2019 (fiscal year 2020) is $8,170,767,241. b) Total taxable value including real and personal property for tax year 2010 (fiscal year 2011) is $4,808,438,226. Source: City's Certified Tax Roll CITY OF COPPELL, TEXAS 150 Table 7 2011 Percentage of Total City Taxable Taxable Assessed Assessed Value (b) Value 66,316,630 1.38 77, 658, 310 1.62 43,500,000 0.90 30,000,000 0.62 29,691,330 0.62 36,787,810 0.77 31,458,130 0.65 27,496,360 0.57 24,665,400 0.51 31,018,340 0.65 $ 398,592,310 8.29 CITY OF COPPELL, TEXAS PROPERTY TAX LEVIES AND COLLECTIONS Last Ten Fiscal Years (Unaudited) Table 8 Collected Within the Taxes Levied Adjustments Adjusted Fiscal Year of the Levy Within the to Levy in Taxes Levied Fiscal Fiscal Year Subsequent forthe Year of the Levy Years Fiscal Year 2011 33,223,179 (13,677) 33,209,502 2012 33,129,547 103,411 33,232,958 2013 33,156,672 64,783 33,221,455 2014 33,159,110 (73,098) 33,086,012 2015 34,032,671 (56,020) 33,976,651 2016 36,072,197 (4,271) 36,067,926 2017 38,644,969 (109,600) 38,535,369 2018 40,689,245 71,110 40,760,355 2019 43,316,883 (71,650) 43,245,233 2020 47,929,856 - 47,929,856 Source: City of Coppell Tax Department / Dallas County Tax Office Table 8 Collected Within the Fiscal Year of the Levy Collections Percentage in Subsequent Percentage Amount of Levy Years Amount of Levy 33,049,527 99.48 152,028 33,201,555 99.98 32,999,557 99.61 225,081 33,224,638 99.97 33,009,932 99.56 201,358 33,211,290 99.97 33,026,805 99.60 45,353 33,072,158 99.96 33,946,330 99.75 11,321 33,957,651 99.94 35,976,226 99.73 59,823 36,036,049 99.91 38,557,532 99.77 (50,897) 38,506,635 99.93 40,587,056 99.75 119,859 40,706,915 99.87 43,128,049 99.56 34,050 43,162,099 99.81 47,593,983 99.30 - 47,593,983 99.30 CITY OF COPPELL, TEXAS 151 CITY OF COPPELL, TEXAS RATIO OF OUTSTANDING DEBT BY TYPE Last Ten Fiscal Years (Unaudited) Governmental Activities CITY OF COPPELL, TEXAS 152 Table 9 (Continued) Capital Leases 4,034 General General Certificates Obligation Fiscal Obligation of Refunding Other Year Bonds (1) Obligation (1) Bonds (1) Obligations 2011 $ 13,615,000 $ 43,695,000 29,505,000 4,540,000 2012 12,855,000 41,195,000 26,030,000 3,980,000 2013 3,802,396 48,061,525 28,971,652 3,395,000 2014 2,974,697 44,358,335 25,260,051 2,780,000 2015 205,093 26,025,659 41,994,026 33,171,139 2016 - 30,510,523 43,177,799 32,410,872 2017 - 27,515,729 39,196,404 31,620,605 2018 - 58,993,581 35,475,009 30,800,338 2019 - 56,588,121 30,328,617 30,430,071 2020 69,808,286 25,795,669 29,284,804 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. See Table 13 for personal income and population data. 1) Presented net of original issuance discounts and premiums CITY OF COPPELL, TEXAS 152 Table 9 (Continued) Capital Leases 4,034 Business -Type Activities Percentage General Water and Refunding Obligation Sewer Revenue Revenue Refunding Bonds Bonds Bonds(1) $ - - $ 1,891,772 $ - - 1,608,425 - - 1,315,079 - - 1,145,000 - - 805,000 - - 455,000 - - 95,000 11,890,694 - 45,000 11,258,515 - - 23,171,910 - 98,427,738 Table 9 (Concluded) Total Percentage Primary of Personal Per Government Income Capita 93,250,806 5.22 % $ 2,394 85,668,425 4.60 2,193 85,545,652 4.70 2,188 76,518,083 4.08 1,943 102,200,917 5.49 2,563 106,554,194 4.98 2,643 98,427,738 4.45 2,411 137,204,622 5.77 3,338 128,605,324 5.41 3,115 148,060,669 5.94 3,575 CITY OF COPPELL, TEXAS 153 CITY OF COPPELL, TEXAS RATIO OF GENERAL BONDED DEBT OUTSTANDING Last Ten Fiscal Years (Unaudited) Table 10 Fiscal Year General Obligation Bonds General Obligation Refunding Bonds General Bonded Debt Outstanding Certificates Sales Tax of Revenue Obligation Bonds Less: Amount Available in Debt Service Funds (1) Total Percentage of Actual Taxable Value of Property Per Capita 2010 $ 14,350,000 g 26,455,000 $ 37,040,000 g 5,075,000 $ 899,473 $ 82,020,527 1.69 % $ 2,063 2011 13,615,000 29,505,000 43,695,000 4,540,000 819,423 90,535,577 1.88 2,324 2012 12,855,000 26,030,000 41,195,000 3,980,000 886,206 83,173,794 1.73 2,129 2013 3,802,396 28,971,652 48,061,525 3,395,000 839,753 83,390,820 1.69 2,133 2014 2,974,697 25,260,051 44,358,335 2,780,000 1,073,452 74,299,631 1.43 1,887 2015 205,093 41,994,026 26,025,659 33,171,139 1,009,125 100,386,792 1.79 2,517 2016 - 43,177,799 30,510,523 32,410,872 1,012,235 105,086,959 1.70 2,607 2017 39,196,404 27,515,729 31,620,605 1,097,575 97,235,163 1.46 2,382 2018 35,475,009 58,993,581 30,800,338 1,082,283 124,186,645 1.77 3,022 2019 30,328,617 56,588,121 30,430,071 682,185 116,664,624 1.54 2,825 2020 25,795,669 69,808,286 29,284,804 892,793 123,995,966 1.52 2,994 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. See Table 5 for property value data. See Table 13 for population data. (1) This is the amount restricted for debt service principal payments CITY OF COPPELL, TEXAS 154 CITY OF COPPELL, TEXAS Table 11 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT SEPTEMBER 30, 2019 (Unaudited) Estimated Estimated Share of Debt Percentage Applicable Overlapping Governmental Unit Outstanding to Coppell (1) Debt Debt repaid with property taxes Dallas County $ 130,44S,000 3.010 % $ 3,926,394 Coppell Independent School District 367,610,981 58.440 214,831,857 Carrollton -Farmers Branch Independent School District 198,810 2.380 4,731,678 Dallas County Community College District 13S,37S,000 3.010 4,074,787 Dallas County Hospital District 622,000,000 3.010 18,722,200 Dallas County Schools 27,204,352 3.010 818,851 Denton County 611,835,000 0.160 978,936 Denton County LID No. 1 6,675,000 17.010 1,135,418 Lewisville Independent School District 1,40S,027,S96 0.380 S,339,10S Grapevine-Colleyville ISD 399,400,437 0.170 678,981 Northwest Dallas County Flood Control District No. 1 13,330,000 100.000 13,330,000 Subtotal, overlapping debt 268,568,207 City of Coppell, direct debt 124,888,759 100.00 124,888,759 Total Direct and Overlapping Debt $ 393,4S6,966 (1) The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of each entity's taxable assessed value that is within the City's boundaries and dividing it by each entity's total taxable assessed value. Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City of Coppell. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City of Coppell. This process recognizes that, when considering the government's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident and therefore responsible for repaying the debt of each overlapping government. Source: Texas Municipal Reports provided by the Municipal Advisory Council of Texas. The reports provide the total debt outstanding and the percentage of debt applicable to the City. CITY OF COPPELL, TEXAS 155 CITY OF COPPELL, TEXAS Table 12 COMPUTATION OF LEGAL DEBT MARGIN SEPTEMBER 30, 2020 (Unaudited) The City Charter of the City of Coppell, Texas does not provide for a Debt Limit; therefore, no computation can be made. CITY OF COPPELL, TEXAS 156 CITY OF COPPELL, TEXAS DEMOGRAPHIC AND ECONOMIC STATISTICS Last Ten Calendar Years (Unaudited) Per Capita Table 13 Sources: (1) City's Community Development Department (2) Coppell Independent School District (3) Texas Workforce Commission CITY OF COPPELL, TEXAS 157 Estimated Personal Personal Median School Unemployment Year Population (1) Income Income (1) Age (1) Enrollment (2) Rate (3) 2011 38,950 1,787,960,800 45,904 31 10,168 6.7 % 2012 39,070 1,863,209,230 47,689 38 10,676 5.7 2013 39,090 1,821,906,720 46,608 38 11,323 5.6 2014 39,380 1,876,693,280 47,656 38 11,561 4.7 2015 39,880 1,863,034,080 46,716 38 11,867 3.4 2016 40,310 2,137,719,920 53,032 38 12,368 3.8 2017 40,820 2,213,668,600 54,230 38 12,391 3.6 2018 41,100 2,377,717,200 57,852 38 12,895 3.1 2019 41,290 2,468,935,550 59,795 38 13,261 2.9 2020 41,410 2,491,639,700 60,170 38 13,055 6.2 Sources: (1) City's Community Development Department (2) Coppell Independent School District (3) Texas Workforce Commission CITY OF COPPELL, TEXAS 157 CITY OF COPPELL, TEXAS Table 14 PRINCIPAL EMPLOYERS, Current Year and Nine Years Ago (Unaudited) 2020 2011 Percentage Percentage of Total City of Total City Employer Employees Employment Employer Employees Employment Amazon (multiple locations) 4,400 16.94 % U.S. Postal Service - Bulk Mail Center 1,400 8.24 U.S. Postal Service - North Texas Processing & Distrit 1,621 6.24 Verizon Service Center 1,200 7.06 Coppell Independent School District 1,320 5.08 Coppell Independent School District 1,131 6.65 AAA of Texas 1,200 4.62 American Home Mortgage Servicing, Inc 1,004 5.91 Verizon Service Center 1,200 4.62 The Container Store 562 3.31 IBM 1,083 2.97 IBM 540 3.18 The Container Store 770 2.64 Samsung 500 2.94 Caliber Home Loans 686 4.17 UPS Supply Chain 400 2.35 Brinks 500 1.93 City of Coppell 380 2.24 City of Coppell 445 1.71 Tom Thumb 350 2.06 Total 13,225 50.93 % 7,467 43.94 Source: City of Coppell Community Development, Texas Workforce Commission, North Central Texas Council of Governments CITY OF COPPELL, TEXAS 158 CITY OF COPPELL, TEXAS Table 15 FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM, Last Ten Fiscal Years (Unaudited) Function/Program 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 General Government 37 36 36.5 36.5 39.5 54.5 56.5 40.5 41 53 Public Safety 194 194 194 196 202 186 174 187 198.5 196.5 Public Works 41 40 43 42.5 41.5 52.25 51.25 57.5 57.5 44.5 Culture and Recreation 93.72 93.72 110.57 111.64 109.14 114.89 115.39 115.89 121.39 126.39 Water and Sewer 23 24 24 24.5 24.5 23.75 22.75 22.5 22.5 21.5 Total 388.72 387.72 408.07 411.14 416.64 431.39 419.89 423.39 440.89 441.89 Source: City Budget Office CITY OF COPPELL, TEXAS 159 CITY OF COPPELL, TEXAS OPERATING INDICATORS BY FUNCTION/PROGRAM Last Ten Fiscal Years (Unaudited) Function/Program Public Safety Police Number of Employees Number of Traffic Stops Fire Number of Employees Number of Fire Runs Number of EMS Runs Public Works Streets Street Resurfacing (miles) Streets - Paved (miles) Streets - Paved (Square Yards) Alleys - Paved (miles) Potholes Repaired Traffic Signals Street Miles (Centerline) Lane Miles Added Street Miles Cultural and Recreational Parks and Recreation Coppell Aquatic & Recreational Center (CARC) Memberships Participants in CARC Programs Participants in Adult Athletic Programs Participants in Youth Athletic Programs Number of Playgrounds Number of Tennis Courts Number of Swimming Pools Senior Center Recreation Centers Library Volumes in Collection Rolling Oaks Memorial Center Spaces Sold Monument Rights Niches Sold Interments Markers Sold Benches Sold Vases Sold Urns Sold Mausoleums Sold Water and Sewer Number of Water Consumers Average Daily Water Consumption (gallons) Maximum Storage Capacity (gallons) Number of Sewer Connections Daily Average Treatment (gallons) Source: City Departments Notes: N/A- Data not available. TXU - maintains the street lights. Table 16 Continued Fiscal Year 2011 2012 2013 2014 2015 80 80 80 80 85 16,436 16,611 13,788 12,112 13,996 83 86 86 85 87 1,322 1,043 1,054 1,359 1,153 1,543 1,672 1,676 1,832 1,973 2 1 1 47,137 15,740 13,393 12,241 42,519 3 286 308 99 70 94 2 1 1 2 1 2 3 4 3 394 396 396 403 406 1,530 2,123 2,406 4,846 8,160 4,303 4,416 4,550 11,603 30,881 1,143 1,126 1,045 1,220 912 6,641 6,344 6,109 6,102 - 8 8 8 9 9 12 12 12 12 12 5 5 5 5 5 1 1 1 1 1 1 1 1 1 1 93,911 92,902 95,672 93,733 124,612 128 83 101 953 481 5 19 19 24 29 30 40 38 47 51 64 28 34 23 46 70 3 9 11 16 19 41 51 1 12,357 12,376 12,496 12,639 12,913 8,978,682 8,447,866 8,449,060 7,856,167 7,617,968 13,500,000 13,500,000 13,500,000 13,500,000 13,500,000 11,396 11,407 11,506 11,587 11,806 3,326,398 3,512,334 3,274,384 3,314,819 4,706,030 CITY OF COPPELL, TEXAS 160 Table 16 Concluded Fiscal Year 2016 2017 2018 2019 2020 75 75 76 75 70 16,383 14,523 14,470 14,744 9,128 86 88 90 97 103 1,274 1,352 1,462 1,420 1,512 2,078 1,814 1,899 1,896 1,793 3 2 32,675 18,612 - - - 5 1 312 59 180 440 870 1 1 1 1 6 2 407 408 408 408 408 12,975 10,474 20,228 24,138 25,892 4,633 4,750 6,320 7,659 1,414 775 644 683 674 - 9 9 9 9 9 12 12 12 12 12 5 5 5 5 5 1 1 1 1 1 1 1 1 1 1 88,601 85,474 88,108 85,520 83,775 226 297 237 260 621 22 25 44 37 22 77 83 114 118 118 70 74 60 121 135 5 9 7 5 9 65 62 47 65 86 13,137 13,327 13,384 13,430 13,471 8,742,418 8,860,975 9,846,104 8,524,416 8,522,410 13,500,000 13,500,000 13,500,000 13,500,000 13,500,000 12,012 12,174 12,222 12,263 12,309 4,587,737 3,773,805 3,274,507 3,623,293 3,397,515 CITY OF COPPELL, TEXAS 161 ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 162 CITY OF COPPELL, TEXAS CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM Last Ten Fiscal Years (Unaudited) Table 17 Function/Proeram 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Public Safety Police Stations 1 1 1 1 1 1 1 1 1 1 Police Patrol Units 40 41 41 41 43 48 44 46 43 43 Police Motorcycle Units 5 5 5 4 5 5 5 5 5 4 Fire Stations 3 3 3 3 3 3 3 3 3 3 Development Services Streets - Paved (miles) 2 2 2 - - - - - - - Cultural and Recreational Parks (acres) 545 545 545 545 545 545 545 545 545 545 Number of Playgrounds 8 8 8 9 9 9 9 9 9 9 Number of Tennis Courts 12 12 12 12 12 16 16 12 12 12 Number of Swimming Pools 5 5 5 5 5 5 5 5 5 5 Senior Center 1 1 1 1 1 1 1 1 1 1 Recreation Centers 1 1 1 1 1 1 1 1 1 1 Water and Sewer Water Mains (miles) 190 191 193 199 200 202 200 203 203 204 Water System Valves 4,754 4,815 4,922 5,104 5,234 5,444 5,398 5,408 5,413 5,435 Manholes 2,482 2,516 2,557 2,689 2,725 2,748 2,695 2,701 2,698 2,705 Fire Hydrants 1,677 1,693 1,728 1,805 1,831 1,841 1,824 1,843 1,845 1,851 Sanitary Sewers (miles) 165 166 170 188 189 191 173 173 173 173 Source: City Departments CITY OF COPPELL, TEXAS 163 CITY OF COPPELL, TEXAS ACTIVE AND RETIREE HEALTH INSURANCE COSTS Last Ten Fiscal Years (Unaudited) Table 18 Continued Source: City Records, Third Party Administrator Records, Texas Municipal Retirement System (TMRS) CITY OF COPPELL, TEXAS 164 Retirees Total Percentage Using Total Fiscal Health Plan Retiree Retiree Costs Active City Health TMRS Year Expenses Expense to Total Members Plan Retirees 2011 $ 1,844,695 $ 3,496 0.19 % 345 4 100 2012 1,377,355 7,885 0.57 342 4 113 2013 2,213,461 - 0.00 342 3 124 2014 2,604,296 12,705 0.49 342 4 124 2015 3,851,117 105,561 2.74 362 5 156 2016 3,517,312 181,733 5.17 355 4 182 2017 3,691,798 17,172 0.47 357 5 190 2018 2,140,391 34,769 1.62 356 5 203 2019 2,835,947 27,727 0.98 367 6 217 2020 2,135,386 15,424 0.72 380 4 228 Total $ 26,211,758 $ 406,472 1.55 % Average $ 2,621,176 $ 40,647 355 4 164 Source: City Records, Third Party Administrator Records, Texas Municipal Retirement System (TMRS) CITY OF COPPELL, TEXAS 164 Table 18 Concluded Percentage Retirees Using Net Subsidy as Cost per Plan to Total Retiree Subsidy of Percentage of Active Cost per Members Contributions Retirees Total Expense Member Retiree 4.00 % 29,446 25,950 742.28 % 5,347 $ 874 3.54 30,942 23,057 292.42 4,027 1,971 2.42 21,903 21,903 - 6,472 - 3.23 31,797 19,092 150.27 7,615 3,176 3.21 55,327 (50,234) (47.59) 10,638 21,112 2.20 72,351 (109,382) (60.19) 9,908 45,433 2.63 65,073 47,901 278.95 10,341 3,434 2.46 95,231 60,462 173.90 6,012 6,954 2.76 114,944 87,217 314.56 7,727 4,621 1.75 80,139 64,715 419.57 5,619 3,856 $ 597,153 $ 190,681 46.91 % $ 73,708 $ 91,431 2.44 % $ 59,715 $ 19,068 $ 7,371 $ 9,143 CITY OF COPPELL, TEXAS 165 ' H E w C $ T V ......... ........ ................. . . .. COPPELL , rkh«� �d k �,�� «r/'5 CITY OF COPPELL, TEXAS 166 City of Coppell, Texas C',P FE L File ID: 2021-5544 Version: 1 File Name: 2021 CO notice of intent Master File Number: 2021-5544 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Agenda Ready In Control: Finance File Created: 02/15/2021 Final Action: Title: Consider adoption of a Resolution directing publication of notice of intention to issue certificates of obligations; and authorizing the Mayor to sign. Notes: Sponsors: Attachments: Notice of Intent Memo_022321.pdf, Coppell CO 2021- -Intent Resolution (v.3) (002).pdf Contact: Drafter: Related Files: History of Legislative File Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5544 Title Consider adoption of a Resolution directing publication of notice of intention to issue certificates of obligations; and authorizing the Mayor to sign. Summary See attached memorandum Fiscal Impact: The impact of this bond sale will be incorporated in the City's Debt Service Tax Rate with the Water Sewer Fund transferring funds. Staff Recommendation: The Finance Department recommends approval. City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5544) Strategic Pillar Icon: Sustainable Government City of Coppell, Texas Page 2 Printed on 2/19/2021 > r COPPEL L „N is1 MEMORANDUM To: Mayor and City Council From: Kim Tiehen, Assistant Director of Finance Via: Jennifer Miller, Director of Finance Date: February 23, 2021 Reference: Consider approval of a resolution directing publication of notice of intention to issue certificates of obligation; and authorizing the Mayor to sign. 2040: Foundation: Sustainable Government Introduction: Per section 271.049 of the Local Government Code — Notice of Intention to Issue Certificates: Regardless of the sources of payment, certificates may not be issued unless the issuer publishes notice of its intention to issue the certificates. The notice must be published once a week for two consecutive weeks. The notice must state: 1) the time and place tentatively set for the passage of the ordinance authorizing the issuance; 2) the maximum amount and purpose, and; 3) the manner in which the certificates will be paid by taxes, revenues, or a combination of the two. Analysis: These funds will be used for: (i) constructing and improving streets and roads, including related design, drainage, signalization, landscaping, sidewalks, lighting, utility relocation and replacement, bridges, signage and streetscape improvements; (ii) acquiring, designing, constructing, installing and equipping additions, improvements, extensions and equipment for the City's waterworks and sewer system; and (iii) paying legal, fiscal and engineering fees in connection with such projects. This agenda item is being brought forward to provide notice of the City's intention to issue Certificates of Obligations, Series 2021 in an amount not to exceed $23,250,000 for the above stated projects. The publication dates are scheduled for February 27, 2021 and March 6, 2021. Legal Review: The resolution and notice of intent were prepared by Chris Settle, the City of Coppell's bond attorney. Fiscal Impact: The impact of this bond sale will be incorporated in the City's Debt Service Tax Rate with the Water Sewer Fund transferring funds. Recommendation: The Finance Department recommends approval. CERTIFICATE FOR RESOLUTION THE STATE OF TEXAS COUNTIES OF DALLAS AND DENTON CITY OF COPPELL We, the undersigned officers of the City of Coppell, Texas (the "City"), hereby certify as follows: 1. The City Council of the City (the "Council") convened in a regular meeting on February 23, 2021, at the designated meeting place, and the roll was called of the duly constituted officers and members of said Council, to wit: Karen Hunt, Mayor Wes Mays Mark Hill, Mayor Pro Tem Gary Roden Cliff Long John Jun Brianna Hinojosa-Smith Biju Mathew Ashley Owens, City Secretary and all of said persons were present except , thus constituting a quorum. Whereupon, among other business, the following was transacted at said meeting: a written A RESOLUTION DIRECTING PUBLICATION OF NOTICE OF INTENTION TO ISSUE CERTIFICATES OF OBLIGATION; AND RESOLVING OTHER MATTERS RELATING TO THE SUBJECT was duly introduced for the consideration of the Council. It was then duly moved and seconded that said Resolution be adopted and, after due discussion, said motion, carrying with it the adoption of said Resolution, prevailed and carried with all members present voting "AYE" except the following: NAY: ABSTAIN: 2. A true, full and correct copy of the aforesaid Resolution adopted at the meeting described in the above and foregoing paragraph is attached to and follows this Certificate; that said Resolution has been duly recorded in the Council's minutes of said meeting; that the above and foregoing paragraph is a true, full and correct excerpt from the Council's minutes of said meeting pertaining to the adoption of said Resolution; that the persons named in the above and foregoing paragraph are the duly chosen, qualified and acting officers and members of the Council as indicated therein; that each of the officers and members of the Council was duly and sufficiently notified officially and personally, in advance, of the time, place and purpose of the aforesaid meeting, and that said Resolution would be introduced and considered for adoption at said meeting, and each of said officers and members consented, in advance, to the holding of said meeting for such purpose, and that said meeting was open to the public and public notice of the time, place and purpose of said meeting was given, all as required by Chapter 551, Texas Government Code. 3. The Council has approved and hereby approves the aforesaid Resolution; and the Mayor and the City Secretary of the City hereby declare that their signing of this Certificate shall constitute the signing of the attached and following copy of said Resolution for all purposes. SIGNED AND SEALED THIS FEBRUARY 23, 2021. Ashley Owens, City Secretary Karen Hunt, Mayor City of Coppell City of Coppell (City Seal) A RESOLUTION DIRECTING PUBLICATION OF NOTICE OF INTENTION TO ISSUE CERTIFICATES OF OBLIGATION; AND RESOLVING OTHER MATTERS RELATING TO THE SUBJECT THE STATE OF TEXAS COUNTIES OF DALLAS AND DENTON CITY OF COPPELL WHEREAS, the City Council of the City of Coppell, Texas (the "City"), deems it advisable to give notice of intention to issue certificates of obligation of the City (the "Certificates of Obligation"), as hereinafter provided; and WHEREAS, it is hereby officially found and determined that the meeting at which this Resolution was passed was open to the public and public notice of the time, place and purpose of said meeting was given, all as required by Chapter 551, Texas Government Code; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS: Section 1. Attached hereto and marked Exhibit A is the form of Notice of Intention to Issue Certificates of Obligation of the City (the "Notice"), the form and substance of which are hereby passed and approved. Section 2. The City Secretary shall cause the Notice, in substantially the form attached hereto, to be published in a newspaper of general circulation in the City, and published in the City, once a week for two consecutive weeks, the date of the first publication thereof to be before the 45th day before the date tentatively set for the passage of the ordinance or ordinances authorizing the issuance of the Certificates of Obligation. Section 3. The City Secretary shall cause the Notice, in substantially the form attached hereto, to be posted continuously on the City's Internet website for at least 45 days before the date tentatively set for the passage of the ordinance or ordinances authorizing the issuance of the Certificates of Obligation. Section 4. This Resolution shall be effective immediately upon adoption. Exhibit A NOTICE OF INTENTION TO ISSUE CERTIFICATES OF OBLIGATION OF THE CITY OF COPPELL, TEXAS NOTICE IS HEREBY GIVEN that the City Council of the City of Coppell, Texas (the "City"), at its meeting to commence at 7:30 p.m., on April 27, 2021, at City Hall, 255 Parkway Boulevard, Coppell, Texas, tentatively proposes to adopt one or more ordinances authorizing the issuance of interest bearing certificates of obligation, in one or more series, in an amount not to exceed $23,250,000 for paying all or a portion of the City's contractual obligations incurred in connection with: (i) constructing and improving streets and roads, including related design, drainage, signalization, landscaping, sidewalks, lighting, utility relocation and replacement, bridges, signage and streetscape improvements; (ii) acquiring, designing, constructing, installing and equipping additions, improvements, extensions and equipment for the City's waterworks and sewer system; and (iii) paying legal, fiscal and engineering fees in connection with such projects. The City proposes to provide for the payment of such certificates of obligation from the levy and collection of ad valorem taxes in the City as provided by law and from a limited pledge of the surplus revenues of the City's waterworks and sewer system (the "System") that remain after payment of all operation and maintenance expenses thereof, and after all debt service, reserve and other requirements in connection with all revenue bonds or other obligations (now or hereafter outstanding) of the City have been met, to the extent that such obligations are payable from all or any part of the net revenues of the System. The certificates of obligation are to be issued, and this notice is given, under and pursuant to the provisions of V.T.C.A., Local Government Code, Subchapter C of Chapter 271. The following information is provided to comply with Tex. H.B. 477, 86 Leg., R.S. (2019). The current principal of all outstanding debt obligations of the City is $103,885,000. The current combined principal and interest required to pay all outstanding debt obligations of the City on time and in full is $133,246,150. The maximum principal amount of the certificates to be authorized is $23,250,000 and the estimated combined principal and interest required to pay the certificates to be authorized on time and in full is $33,260,000. The maximum interest rate for the certificates may not exceed the maximum legal interest rate. The maximum maturity date of the certificates to be authorized is February 1, 2041. The above information does not exclude any outstanding debt obligations the City has designated as self-supporting and which the City reasonably expects to pay from revenue sources other than ad valorem taxes. CITY OF COPPELL, TEXAS City of Coppell, Texas C',P FE L File ID: 2021-5542 Version: 1 File Name: Camp Standards of Care Master File Number: 2021-5542 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Agenda Ready In Control: Parks and Recreation File Created: 02/12/2021 Final Action: Title: PUBLIC HEARING: Consider approval of an Ordinance of the City of Coppell, Texas, readopting, ratifying, republishing and extending Chapter 9 of the Code of Ordinances, Article 9-19, Youth Camp Programs Standards of Care; and authorizing the Mayor to sign. Notes: Sponsors: Attachments: Memo.pdf, Standards of Care 2021.pdf, Youth Camp Programs Standards of Care Ordinance.pdf Contact: Drafter: Related Files: History of Legislative File Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5542 Title PUBLIC HEARING: Consider approval of an Ordinance of the City of Coppell, Texas, readopting, ratifying, republishing and extending Chapter 9 of the Code of Ordinances, Article 9-19, Youth Camp Programs Standards of Care; and authorizing the Mayor to sign. Summary See attached memo. Fiscal Impact: There is no fiscal impact with this item. City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5542) Staff Recommendation: The Parks and Recreation Department recommends approval. Strategic Pillar Icon: 11::::�osteiir an Illnclllusiiive Comirnuirfl-ter 11::::41birl1c rflty Oasls' Cireate usiiness aind lininovafioin Modes SII"IC IIS 'Sinnairt Sustainable Government City of Coppell, Texas Page 2 Printed on 211912021 MEMORANDUM To: Mayor and City Council From: Rachel Hardeman, Recreation Coordinator Via: Brad Reid, Director of Parks and Recreation Date: February 23, 2021 Reference: Consider approval of an ordinance of the City of Coppell, Texas, readopting, ratifying, republishing and extending Chapter 9 of the Code of Ordinances, Article 9-19, Youth Camp Programs Standards of Care; and authorizing the Mayor to sign. 2040: Foundation: Sustainable Government Pillar 2: Foster an Inclusive Community Fabric Introduction: This item is submitted annually to the City Council so that guidelines for state exemption of day care licensing can be applied for all youth camp programs offered by the Parks and Recreation Department. These camps include Camp Do -It -All, and all those offered at the Recreation Center in the summer and any individual holiday camps that are scheduled throughout the school year. Analysis: The youth camps offered by the City of Coppell are exempt from licensure as observed in the Texas Administrative Code Title 40 Chapter 745.115(3) of the Texas Department of State Health Services (DSHS). This is applicable because our programs are operated by a municipality, are recreation programs for children ages 5 through 13, and because they meet the following criteria: • The Standards of Care for the program are annually adopted by ordinance. • The Standards of Care include staffing ratios and qualifications, facility health and safety standards, and monitoring and enforcement provisions. The Standards of Care are provided to the parents of each program participant. • The Standards of Care are provided to the parents of each program participant. • The parents of each program participant are informed that the program is not licensed by the state. • The program is not advertised as childcare. As parents register their children for Coppell camps, they are provided a copy of the Standards of Care, as listed in the requirements. Along with the standards they are also provided information on camp hours of operation, rules, attire, activities and field trips, and all other information parents need for camp to be successful for their child. These Standards of Care are closely monitored by the Recreation Coordinator, CORE Manager as well as by the Assistant Director of Recreation. Legal Review: Agenda item was reviewed by the City's legal counsel. Fiscal Impact: There is no fiscal impact attached to this agenda. Recommendation: The Parks and Recreation Department recommends approval of this item. CITY OF COPPELL YOUTH CAMP PROGRAMS STANDARDS OF CARE The Standards of Care are intended to be minimum standards by which the City of Coppell Parks & Recreation Department will operate the City's Youth Camp Programs. The programs operated by the City are recreational in nature and are not day care programs. GENERAL ADMINISTRATION Organization A. The governing body of the City of Coppell Youth Camp Programs is the Coppell City Council. B. City of Coppell Youth Camp Programs are exempt from the Department of TEXAS state Health Department licensure under state law. C. Implementation of the Youth Programs Standards of Care is the responsibility of the Parks & Recreation Department Director and Departmental employees. D. Youth Program ("Program") to which these Standards of Care will apply is the Summer Recreation Program and selected days off from the school calendar. E. Each Youth Program site will have available for public and staff review a current copy of the Standards of Care. F. Parents of participants will be provided a current copy of the Standards of Care during the registration process. G. Criminal background checks will be conducted on prospective Youth Program employees. If results of the criminal check indicate that an applicant has been convicted of any of the following offenses, he or she will not be considered for employment: (1) A felony or a misdemeanor classified as an offense against a person or family; (2) A felony or misdemeanor classified as public indecency; (3) A felony or misdemeanor violation of any law intended to control the possession or distribution of any controlled substance; (4) Any offense involving moral turpitude; (5) Any offense that would potentially put youth participants or the City of Coppell at risk. Definitions A. City: City of Coppell B. City Council: City Council of the City of Coppell C. Department: Parks & Recreation Department of The City of Coppell D. Youth Programs or Program: City of Coppell Youth Programs currently consisting of the Summer Recreation Program and selected days off from school. E. Program Manual: Notebook of policies, procedures, required forms, and organizational and programming information relevant to Coppell Youth Programs. F. Director: City of Coppell Parks & Recreation Department Director or his or her designee. G. Assistant Director of Recreation: City of Coppell Parks and Recreation Department's Assistant Director of Recreation. H. Recreation Coordinator: City of Coppell Parks & Recreation Department Recreation Coordinator. Site Director: City of Coppell Parks & Recreation Department Seasonal/Temporary Programmer who has been assigned administrative responsibility for a Coppell Youth Program. Program Counselor: City of Coppell Parks & Recreation Department Seasonal/Temporary employee who has been assigned responsibility to implement the City's Youth Program. K. Program Site: Area and facilities where Coppell Youth Programs are held consisting of the Coppell Independent School District Campus and the Aquatic and Recreation Center. L. Participant: A youth whose parent(s) have completed all required registration procedures and determined to be eligible for a Coppell Youth Program. M. Parent(s): This term will be used to represent one or both parent(s) or adults who have legal custody and authority to enroll their child(ren) in Coppell Youth Programs. N. Employee(s): Term used to describe people who have been hired to work for the City of Coppell and have been assigned responsibility for managing, administering, or implementing some portion of the Coppell Youth Programs. O. Recreation Center: The Coppell Independent School District campuses or the Aquatics and Recreation Center which hosts the Summer Recreation Program and selected days off from school. P. Water Front Director: City of Coppell Parks & Recreation Department Aquatics Operation Supervisor or Head Lifeguard as assigned by the Recreation Manager. Inspections/Monitorinp-/Enforcement A. A monthly inspection report will be initiated by the Site Director of each Program to confirm that the Standards of Care are being met. B. The Assistant Director of Recreation will make visual inspections of the Program based on the following schedule: (1) Inspection reports will be sent to the Recreation coordinator for review and kept on record for at least two years. (2) The Recreation Coordinator will review the report and establish deadlines and criteria for compliance with the Standards of Care. C. The Summer Recreation Program will be inspected twice during its summer schedule. In addition, selected days at the Aquatics and Recreation Center will be visited during the school year. D. Complaints regarding enforcement of the Standards of Care will be directed to the Site Director. The Site Director will be responsible to take the necessary steps to resolve the problems. The Site Director will record complaints regarding enforcement of the Standards of Care and their resolution. The Recreation Coordinator will address serious complaints regarding enforcement of the Standards of Care and the complaint and resolution will be noted. E. The Parks & Recreation Department's Director will make an annual report to the City Council on the overall status of the Youth Program and its operation relative to compliance with the adopted Standards of Care. Enrollment A. Before a child can be enrolled a parent must sign registration forms that contain the child's: (1) name, address, home telephone number; (2) name and address of parents and telephone number during Program hours; (3) the names and telephone numbers of people to whom the child can be released or names of those who may not pick them up; (4) a statement of the child's special problems or needs; (5) emergency medical authorization; (6) proof of residency when appropriate; and (7) a liability, transportation, photo and movie waiver Suspected Abuse Program employees will report suspected child abuse or neglect in accordance with the Texas Family Code. STAFFING - RESPONSIBILITIES AND TRAINING Site Director Qualifications A. Site Director will be Seasonal/Temporary professional employees of the City of Coppell Parks & Recreation Department and will be required to have all Recreation Site Director qualifications as outlined in this document. B. Site Director must be at least 21 years old C. Site Director must have a bachelor's degree from an accredited college or university. Acceptable degrees include: (1) Recreation Administration or General Recreation (2) Physical Education, Secondary or Elementary Education (3) Any other comparable degree plan that would lend itself to working in a public recreation environment D. Site Director must have two years experience planning and implementing recreational activities. E. Site Director must pass a background investigation including testing for illegal substances. F. Site Director must have successfully completed a course in First Aid and Cardio -Pulmonary Resuscitation (CPR) based on either American Heart Association or American Red Cross standards. G. Site Director must be able to furnish proof of a clear tuberculosis test within 12 months prior to their employment date. Site Director's Responsibilities A. Site Directors are responsible to administer the Programs' daily operations in compliance with the adopted Standards of Care. B. Recreation Coordinator and Site Directors are responsible to recommend for hire, supervise, and evaluate Counselors. Camp management shall ascertain and have on record information, such as a letter of reference, attesting to the character and integrity of each staff member, and information, such as training certificates, attesting to the ability of each staff member to perform the tasks required in his or her position. C. Site Directors are responsible for planning, implementing, and evaluating programs. D. Site Directors will be considered Camp Health Officers. Duties will consist of, but not limited to: dispensing of medication and first aid, records management of incidences, emergencies, and camper's health files. Counselor Qualifications A. Counselors will be Seasonal/Temporary employees of the Parks & Recreation Department. B. Counselors working with children must be age 17 or older and have completed high school; however, each site will have at least one employee 18 years old or older present at all times. C. Counselors should be able to consistently exhibit competency, good judgment, and self- control when working with children. D. Counselors must relate to children with courtesy, respect, tolerance, and patience. E. Counselors must have successfully completed a course in First Aid and CPR based on either American Heart Association or American Red Cross standards. An exception can be made for no more than one staff person at each site and that person shall successfully complete a First Aid and CPR course within two weeks of starting work. F. Each Counselor must be able to furnish proof of a clear tuberculosis test within the 12 months prior to their employment date. G. Counselors must pass a background investigation including testing for illegal substances. Counselor Responsibilities A. Counselors will be responsible to provide participants with an environment in which they can feel safe, can enjoy wholesome recreation activities, and can participate in appropriate social opportunities with their peers. B. Counselors will be responsible to know and follow all City, Departmental, and Program standards, policies and procedures that apply to Coppell Parks and Recreation Youth Programs. C. Counselors must ensure that participants are released only to an authorized parent or an authorized adult designated by the parent. All Program sites will have a copy of the Department approved plan to verify the identity of a person authorized to pick up a participant if that person is not known to the Counselor. Training/Orientation A. The Department is responsible for providing training and orientation to Program employees in working with children and for specific job responsibilities. Recreation Coordinator will provide each Counselor and Site Director with a Program Manual specific to the Youth Program. B. Program employees must be familiar with the Standards of Care for Youth Program operation as adopted by the City Council. C. Program employees must be familiar with the Program's policies including discipline, guidance, and release of participants as outlined in the Program Manual. D. Program employees will be trained in appropriate procedures to handle emergencies by the Recreation Coordinator and/or professionals in the field. E. Program employees will be trained in areas including City, Departmental, and Program policies and procedures, provision of recreation activities, safety issues, child psychology, and organization. F. Program employees will be required to sign an acknowledgement that they received the required training. OPERATIONS Staff -Participant Ratio A. In a Coppell Youth Program, the standard ratio of participants to Counselors shall not exceed 20 to 1. In the event a Counselor is unable to report to the Program site, a replacement will be assigned. The camp director shall not be included in the supervisor to camper ratio in camps serving over 50 campers at a time. B. Each participant shall have a Program employee who is responsible for him or her and who is aware of the participant's habits, interests, and any special problems as identified by the participant's parent(s) during the registration process. Discipline A. Program employees will implement discipline and guidance in a consistent manner based on the best interests of Program participants. B. There must be no cruel or harsh punishment or treatment. C. Program employees may use brief, supervised separation from the group if necessary. D. As necessary, Program employees will initiate discipline reports to the parent(s) of participants. Parents will be asked to sign discipline reports to indicate they have been advised about specific problems or incidents. E. A sufficient number and/or severe nature of discipline reports as detailed in the Program Manual may result in a participant being suspended from the Program. F. In instances where there is a danger to participants or staff, offending participants will be removed from the Program site as soon as possible. Prommmin2 A. Program employees will attempt to provide activities for each group according to the participants' ages, interests, and abilities. The activities must be appropriate to participants' health, safety, and well being. The activities also must be flexible and promote the participants' emotional, social, and mental growth. B. Program employees will attempt to provide indoor and outdoor time periods that include: (1) Alternating active and passive activities; (2) Opportunity for individual and group activities, and (3) Outdoor time each day weather permits. Communication A. The Program site will have a mobile phone to allow the site to be contacted by Parks & Recreation personnel or for making emergency calls. B. The Site Director will post the following telephone numbers adjacent to a mobile phone accessible to all Program employees at the site: (1) Coppell Ambulance or Emergency Medical Services; (2) Coppell Police Department; (3) Coppell Fire Department; (4) Coppell Independent School District campuses; (5) Numbers at which parents may be reached; (6) The telephone number for the site itself. Transportation A. Before a participant may be transported to and from city sponsored activities, a transportation form, completed by the parent of the participant, must be filed with the Site Director. B. First Aid supplies and a First Aid and emergency care guide will be available in all Program vehicles that transport children. C. All Program vehicles used for transporting participants must have available a 6-13C portable fire extinguisher which will be installed in the passenger compartment of the vehicle and must be accessible to the adult occupants. Safety Fire FACILITY STANDARDS A. Program employees will inspect the Program site daily to detect sanitation and safety concerns that might affect the health and safety of the participants. A daily inspection report will be completed by Program employees and kept on file by the Site Director. B. Buildings, grounds, and equipment on the Program site will be inspected, cleaned, repaired, and maintained to protect the health of the participants. C. Program equipment and supplies must be safe for the participants' use. D. Program employees must have First Aid supplies readily available at each site, during transportation to an off-site activity, and for the duration of any off-site activity. E. Program air conditioners, electric fans, and heaters must be mounted out of participants' reach or have safeguards that keep participants from being injured. F. Program porches and platforms more than 30 inches above the ground must be equipped with railing participants can reach. G. All swing seats at the Program site must be constructed of durable, lightweight, relatively pliable material. H. Program employees must have First Aid supplies readily available to staff in a designated location. Program employees must have an immediately accessible guide to First Aid and emergency care. I. Restrooms will be inspected on a frequent basis to insure that no undesirable activity is occurring. Manual logs will be included with inspection reports indicated above to show that staff checks restrooms. A. In case of fire, danger of fire, explosion, or other emergency, Program employees' first priority is to evacuate the participants to a designated safe area. B. The Program site will have an annual fire inspection by the local Coppell Fire Marshall, and the resulting report will detail any safety concerns observed. The report will be forwarded to the Director of Parks & Recreation who will review and establish deadlines and criteria for compliance. Information from this report will be included in the Director of Parks & Recreation annual report to the Council. C. The Program site must have at least one fire extinguisher approved by the Fire Marshall readily available to all Program employees. The fire extinguisher is to be inspected monthly by the Site Director, and a monthly report will be forwarded to the Recreation Manager who will keep the report on file for a minimum of two years. All Program employees will be trained in the proper use of fire extinguisher. D. Fire drills will be initiated at Program sites based on the following schedule: Health (1) Summer Recreation Program: A fire drill twice during the session. A. Illness or Injury (1) A participant who is considered to be a health or safety concern to other participants or employees will not be admitted to the Program. (2) Illnesses and injuries will be handled in a manner to protect the health of all participants and employees. (3) Program employees will follow plans to provide emergency care for injured participants with symptoms of an acute illness as specified in the Program manual. (4) Program employees will follow the recommendation of the Texas Department of Health concerning the admission or readmission of any participant after a communicable disease. B. Program employees will administer medication only if: (1) Parent(s) complete and sign a medication form that provides authorization for staff to dispense medication with details as to time and dosages. The form will include a hold harmless clause to protect the City. (2) Prescription medications are in the original containers labeled with the child's name, a date, directions, and the physician's name. Program employees will administer the medication only as stated on the label. Program employees will not administer medication after the expiration date. (3) Nonprescription medications are to be labeled with the child's name and the date the medication was brought to the Program. Nonprescription medication must be in the original container. Program employees will administer it only according to label direction. (4) Medication dispensed will be limited to routine oral ingestion not requiring special knowledge or skills on the part of Program employees. The Program employees will administer no injections. (5) Program employees must ensure medications are inaccessible to participants or, if it is necessary to keep medications in the refrigerator (when available), medications will be kept separate from food. C. Toilet Facilities (1) The Program site will have inside toilets located and equipped so children can use them independently and Program staff can supervise as needed. (2) There must be one flush toilet each for every 15 females and 15 males. Urinals may be counted in the ratio of toilets for males, but they must not exceed 70% of the total number of toilets. (3) An appropriate and adequate number of lavatories (sinks) will be provided. (4) Hand cleanser is required at all times. D. Sanitation (1) The Program facilities must have adequate light, ventilation, and heat. (2) The Program must have an adequate supply of water meeting the standards of the Texas Department of Health for drinking water and ensure that it will be supplied to the participants in a safe and sanitary manner. (3) Program employees must see that garbage is removed from buildings daily. E. Water Safety (1) An adult waterfront director shall be in charge of all waterfront activities. While waterfront activities are in progress, the waterfront director or an adult certified lifeguard assistant shall be in the immediate vicinity of the campers, supervising the program. (2) All campers' swimming ability will be tested on their first fieldtrip to the pool. Children shall then be confined to the limits of swimming skills for which they have been classified. AN ORDINANCE OF THE CITY OF COPPELL ORDINANCE NO. AN ORDINANCE OF THE CITY OF COPPELL, TEXAS, READOPTING, RATIFYING, REPUBLISHING AND EXTENDING CHAPTER 9 OF THE CODE OF ORDINANCES, ARTICLE 9-19, YOUTH CAMP PROGRAMS STANDARDS OF CARE; PROVIDING A REPEALING CLAUSE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING A SAVINGS CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Coppell operates Youth Camp programs; and WHEREAS, the City of Coppell has adopted and implemented a comprehensive standards of care to provide a safe and instructive atmosphere; and WHEREAS, the City of Coppell has previously passed and adopted youth camp programs standards of care and desires to re -adopt in accordance with state law; and WHEREAS, that state law requires each City to review and update its standards of care regulations for youth programs and hold the appropriate public hearing. NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF COPPELL, TEXAS, THAT: SECTION 1. That after Public Hearings Ordinance No. 2010-1248, as readopted and amended by Ordinance No. 2012-1306, Ordinance No. 2013-1338, Ordinance No. 2014-1375, Ordinance No. 2015-1411, Ordinance No. 2016-1432, Ordinance No. 2017- 1475, No. 2018-1489, No. 2019-1512, No. 2020-1538 as codified in Chapter 9, Article 9- 19 Youth Camp Program Standards of Care, Section 9-19-1 through Section 9-19-19 of the Code of Ordinances of the City of Coppell, Texas, as amended, after public hearing, is hereby readopted ratified, republished and extended in its entirety from the date of its adoption and shall remain in effect through April 2022 unless otherwise repealed, amended or terminated as provided by state law. Page 1 TM 86270 SECTION 2. That all provisions of any ordinance or the Code of Ordinances of the City of Coppell, Texas, except as provided herein, in conflict with the provisions of this ordinance be, and the same are hereby, repealed, and all other provisions not in conflict with the provisions of this ordinance shall remain in full force and effect. SECTION 3. That should any word, phrase, paragraph, or section of this ordinance or of the Code of Ordinances, as amended hereby, be held to be unconstitutional, illegal or invalid, the same shall not affect the validity of this ordinance, in whole, in part or provision thereof other than the part so decided to be unconstitutional, illegal or invalid, and shall not affect the validity of the Code of Ordinances of the City of Coppell, Texas as a whole. SECTION 4. That this ordinance shall take effect immediately from and after its passage and publication, as the law and charter in such cases provide. DULY PASSED by the City Council of the City of Coppell, Texas, this day of .2021. APPROVED: L'In KAREN SELBO HUNT, MAYOR ATTEST: ASHLEY OWENS, CITY SECRETARY APPROVED AS TO FORM: ROBERT E. HAGER, CITY ATTORNEY (REH/gd) Page 2 TM 86270 C',P FE L File ID: 2021-5551 Version: 1 File Name: CAT Resolution City of Coppell, Texas Master File Number: 2021-5551 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Agenda Ready In Control: City Council File Created: 02/16/2021 Final Action: Title: Consider approval of a Resolution in support of community advocacy in favor of public policies that bolster and protect unique local priorities and initiatives at the local level; and authorizing the Mayor to sign. Notes: Sponsors: Enactment Date: Attachments: Staff Memo.pdf, Resolution Supporting Community Enactment Number: Advocacy. pdf Contact: Hearing Date: Drafter: Effective Date: Related Files: History of Legislative File ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5551 Title Consider approval of a Resolution in support of community advocacy in favor of public policies that bolster and protect unique local priorities and initiatives at the local level; and authorizing the Mayor to sign. Summary Fiscal Impact: None. Staff Recommendation: Staff recommends approval. Strategic Pillar Icon: City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5551) Sustainable Government City of Coppell, Texas Page 2 Printed on 2/19/2021 T 'H E - C I T V . 0 F COPPEL"L A � 5 MEMORANDUM To: Mayor and City Council From: Mike Land, City Manager Date: February 23, 2021 Reference: Community Advocacy Resolution During the 86th Texas Legislature in 2019, Senate Bill 29 threatened to prevent local and regional economic development organizations and coalitions from hiring professional lobbyists if they receive public funds from a city, county, river authority, public hospital board, community college, emergency service district, special district, economic development coalition, or school district. This legislation would have also prevented any local government funds from being used to directly hire professional lobbyists. This legislation was misleadingly promoted as "taxpayer protection" and it was defeated in the Texas House by a solid bipartisan majority vote, but another attempt to pass such legislation has already been filed for the 87th Legislative Session: SB 234 (Hall) and its companion, HB 749 (Middleton). The Coppell City Council supports community advocacy efforts that assist communities to retain the right to be on equal footing when the merits of state policies that affect local communities are debated at the state Capitol. Recommendation: Staff recommends approval of the Resolution. RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS, IN SUPPORT OF COMMUNITY ADVOCACY IN FAVOR OF PUBLIC POLICIES THAT BOLSTER AND PROTECT UNIQUE LOCAL PRIORITIES AND INITIATIVES AT THE LOCAL LEVEL. WHEREAS, local elected officials, educational institutions, and business leaders have pooled their knowledge, skills, and resources to attract and provide economic opportunity that benefits all Texans; and WHEREAS, as the governor has often said during the pandemic, Texas is not a "one size fits all" state, and the unique attributes of each locality and region inform sound public policy that sustains job growth, enhances educational opportunity, and provides a better quality of life for local communities; and WHEREAS, some state elected officials have proposed legislation like SB 234 and HB 749 which would eliminate the right to hire professional lobbyists, stifling the ability of local government and school leaders to be represented and heard when lawmakers in Austin debate public policies that impact local communities; and WHEREAS, local businesses and community leaders are often unable to spend endless days and nights at the Capitol when the Legislature meets because they have important daily obligations to their constituents and taxpayers back home; and WHEREAS, if enacted, this legislation would set a dangerous precedent by allowing every other stakeholder in the legislative process to hire professional lobbyists while denying the same right to local elected officials and community leaders; and WHEREAS, experienced professional lobbyists are able to monitor policy proposals for local government leaders and make sure that our voices are heard in a timely manner; and WHEREAS, professional lobbyists can help produce better public policy outcomes for local community interests, leveling the playing field for community priorities, including job creation and unique quality of life; and WHEREAS, accountability for the expenditure of local public funds for such efforts is properly provided by local taxpayers and voters at the ballot box, not by legislation designed to restrict and silence the voices of local elected and community leaders. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS opposes any legislative attempt to limit or prohibit the authority of Coppell to use public funds to communicate with legislators and state agencies, including any restrictions that would prohibit the use of public funds to pay membership dues to organizations that hire lobbyists. DULY PASSED and approved by the City Council of the City of Coppell, Texas, on this the 23rd day of February 2021. APPROVED AS TO FORM: APPROVED: KAREN SELBO HUNT, MAYOR ATTEST: ROBERT HAGER, CITY ATTORNEY ASHLEY OWENS, CITY SECRETARY C',P FE L File ID: 2021-5553 Version: 1 File Name: SRM Resolution City of Coppell, Texas Master File Number: 2021-5553 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Agenda Ready In Control: City Council File Created: 02/17/2021 Final Action: Title: Consider approval of a Resolution in support of the proposed House Bill 1538 relating to the Municipal Sales and Use Tax for street maintenance, providing for a ten (10) year renewal election for Sales Tax Street Maintenance authorization; and, to allow for proceeds of Sales Tax Street Maintenance to be used to replace or repair water, sanitary sewer and stormwater drainage infrastructure when associated with the street maintenance or reconstruction; and authorizing the Mayor to sign. Notes: Sponsors: Attachments: Staff Memo.pdf, Resolution - HB 1538 Sales Tax Street Repair Maintenance.pdf Contact: Drafter: Related Files: History of Legislative File Ver- Acting Body: sion: Date: Action Text of Legislative File 2021-5553 Enactment Date: Enactment Number: Hearing Date: Effective Date: Sent To: Due Date: Return Result: Date: Title Consider approval of a Resolution in support of the proposed House Bill 1538 relating to the Municipal Sales and Use Tax for street maintenance, providing for a ten (10) year renewal election for Sales Tax Street Maintenance authorization; and, to allow for proceeds of Sales Tax Street Maintenance to be used to replace or repair water, sanitary sewer and stormwater drainage infrastructure when associated with the street maintenance or reconstruction; and authorizing the Mayor to sign. Summary Fiscal Impact: City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5553) None Staff Recommendation: Staff recommends approval. Strategic Pillar Icon: Sustainable Government City of Coppell, Texas Page 2 Printed on 2/19/2021 T 'H E - C I T V 0 F COPPEL"L A � 5 MEMORANDUM To: Mayor and City Council From: Mike Land, City Manager Date: February 23, 2021 Reference: Sales Tax Street Maintenance Authorization Resolution Introduction: The State of Texas created Chapter 327 Municipal Sales and Use Tax for Street Maintenance and outlined the procedures for communities to follow to authorize and re -authorize the sales and use tax. The initial authorization vote occurred in 2007, with 63% of the citizens of Coppell voting in favor of the adoption of the Sales and Use Tax for Street Maintenance. Subsequent to the initial authorization, two re -authorization elections have been held, one in 2011 and anotherin 2015. In 2011, 72% of the citizens of Coppell re -authorized the continued collection of the Sales and Use Tax for Street Maintenance, in 2015 83% of the citizens of Coppell voted in support of the continued collection of the Sales and Use Tax for Street Maintenance, and in 2019 76% of the citizens of Coppell voted in support of the continuation. Currently the existing language in Chapter 327 limits the ability of the voters in Coppell to only consider a 4 -year renewal, as opposed to a longer duration of either 8 or 10 years. The language proposing the modification of Chapter 327 will expand the choices for the citizens of Coppell in addressing critical infrastructure needs. The Coppell City Council supports language that modifies Chapter 327 Municipal Sales and Use Tax for Street Maintenance that will allow the citizens of Coppell greater choice in re -authorizing the Sales and Use Tax for periods of up to 8 or 10 years. City Council also supports the revenue to be used to main and repair a municipal street or sidewalk, or water, wastewater, or stormwater located in the municipal roadway. Background: Since initial authorization, the City of Coppell has utilized these funds to design and construct a variety of on-going street maintenance projects, such as street and sidewalk repairs, pavement/parking lot markings and improvements, and ADA improvements; replacement of traffic signal controllers; and construction of roadway projects such as Parkway, Airline, and Oak Grove street projects. Given the 4 -year authorization window, it is very difficult to wrap long-range capital plans around 1 this revenue source. A longer planning window would allow the City to project the use and prioritization of projects in a more effective manner to maximize this fund. Fiscal Impact: Amendment of Chapter 327 would provide the City with greater flexibility when considering of major capital projects for street maintenance and construction. Recommendation: Staff recommends approval of the Resolution. RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS, IN SUPPORT OF THE PROPOSED HOUSE BILL 1538 RELATING TO THE MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE; PROVIDING FOR A TEN-YEAR RENEWAL ELECTION FOR SALES TAX STREET MAINTENANCE AUTHORIZATION; AND TO ALLOW FOR PROCEEDS OF SALES TAX STREET MAINTANANCE TO BE USED TO REPLACE OR REPAIR WATER, SANITARY SEWER AND STORMWATER DRAINAGE INFRASTRUCTURE WHEN ASSOCIATED WITH STREET MAINTENANCE OR RECONSTRUCTION. WHEREAS, the State of Texas created Chapter 327 Municipal Sales and Use Tax for Street Maintenance; and WHEREAS, in 2007, 63% of the citizens of Coppell initially voted in favor of the adoption of the Sales and Use Tax for Street Maintenance; and WHEREAS, in 2011, 72% of the citizens of Coppell re -authorized the continued collection of the Sales and Use Tax for Street Maintenance; and WHEREAS, in 2015, 83% of the citizens of Coppell voted in support of the continued collection of the Sales and Use Tax for Street Maintenance; and WHEREAS, in 2019, 76% of the citizens of Coppell voted in support of the continued collection of the Sales and Use Tax for Street Maintenance; and WHEREAS, currently the existing langue in Chapter 327 limits the ability of the voters in Coppell to only consider a 4 -year renewal, as opposed to a longer duration of either 8 or 10 years; and WHEREAS, additionally the existing language in Chapter 327 limits the revenue only to maintain and repair of municipal streets; and NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS THAT: SECTION 1. The Coppell City Council supports language that modifies Chapter 327 Municipal Sales and Use Tax for Street Maintenance that will allow the citizens of Coppell greater choice in re -authorizing the Sales and Use Tax for periods of up to 8 or 10 years. SECTION 2. The Coppell City Council supports additional language that allows for revenue to be used to maintain and repair a municipal street or sidewalk, or water, wastewater, or stormwater located in the width of a way of a municipal street. SECTION 3. This Resolution shall become effective immediately from and after its passage, as the law and charter in such cases provide. DULY PASSED and approved by the City Council of the City of Coppell, Texas, on this the 23rd day of February 2021. APPROVED: KAREN SELBO HUNT, MAYOR APPROVED AS TO FORM: ATTEST: ROBERT HAGER, CITY ATTORNEY ASHLEY OWENS, CITY SECRETARY City of Coppell, Texas C',P FE L File ID: 2021-5525 Version: 1 File Name: DART License Agmt Master File Number: 2021-5525 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Agenda Ready In Control: Administration File Created: 02/02/2021 Final Action: Title: Consider approval of a Construction License Agreement between the City of Coppell and Dallas Area Rapid Transit; and authorizing the City Manager to sign all necessary documents. Notes: Sponsors: Enactment Date: Attachments: DART Memo.pdf, Construction Right of Entry Enactment Number: Agreement.pdf Contact: Hearing Date: Drafter: Effective Date: Related Files: History of Legislative File ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5525 Title Consider approval of a Construction License Agreement between the City of Coppell and Dallas Area Rapid Transit; and authorizing the City Manager to sign all necessary documents. Summary Fiscal Impact: None Staff Recommendation: Staff recommends approval of this Agreement. Strategic Pillar Icon: City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5525) City of Coppell, Texas Page 2 Printed on 2/19/2021 MEMORANDUM To: Mayor and City Council Through: Mike Land, City Manager From: Traci E. Leach, Deputy City Manager Date: February 23, 2021 Reference: DART Silver Line Construction License Agreement 2040: Innovative Transportation Networks Introduction: The purpose of this agenda item is to present the Construction License Agreement (License) for Council consideration and approval. The License is a stop -gap measure that will allow DART and Archer Western Herzog (AWH) to begin construction activities on the property that is owned by the City of Coppell and will ultimately be the Cypress Waters Station. This property will be conveyed to DART via an Interlocal Agreement at a future Council meeting. The License applies to the following activities: surveying, inspection, environmental studies, archeological studies, clearing, grading, grubbing, site preparation, demolition, construction of permanent improvements, relocating, replacing, and improving existing utility facilities, placing new utility facilities, and other site preparation. The License does not exempt DART/AWH from obtaining the appropriate permits for any of the work identified in this document. Background: The Silver Line will connect the DFW Airport to the cities of Dallas, Carrollton, Addison, Richardson and Plano. Along that route, only the City of Coppell is not a member of DART. In 2017, we saw the advancement of the Silver Line regional rail service from its potential construction and activation well beyond the year 2030 in the regional mobility plan, to actual approval, funding and scheduling for revenue service in the summer of 2023. The Silver Line alignment extends the rail line off the existing DART right-of-way just west of Moore Road, where is deviates south into City of Dallas and Cypress Waters. The rail line heads back north and joins the existing rail right-of-way just to the east of S. Coppell Road. DART is coordinating all acquisition activities for property that is required for the new rail right-of-way. Legal: The City Attorney has reviewed and approved as to form. Fiscal Impact: None. Recommendation: Staff recommends approval of this resolution. CONSTRUCTION LICENSE AGREEMENT City of Coppell Silver Line Property STATE OF TEXAS )( )( KNOW ALL BY THESE PRESENTS: COUNTY OF DALLAS )( That, CITY OF COPPELL ("Owner"), a Texas home rule municipal corporation, owns certain real property and does hereby grant an exclusive irrevocable Construction Right -of -Entry ("Agreement") into, over, under, across, upon and through that certain tract or parcel of land as described in the attached Exhibit "A" (hereinafter referred to as the "Property") to DALLAS AREA RAPID TRANSIT ("DART"), a regional transportation authority organized and existing pursuant to Chapter 452, Texas Transportation Code, under the terms and conditions stated herein. 1. Purpose. The purpose of this Agreement shall be to allow DART to proceed without delay and undertake certain actions pending the conveyance of the property so that DART may construct the Silver Line Regional Rail Project ("Project") and appurtenances thereto. Authorized Project activities shall include surveying, inspection, environmental studies, archeological studies, clearing, grading, grubbing, site preparation, demolition, construction of permanent improvements, relocating, replacing, and improving existing utility facilities, placing new utility facilities, and other site preparation required to be performed on the Property. This Agreement will extend to DART employees, contractors and subcontractors, agents or owners of any existing utilities on the Property and those which may be lawfully permitted on the Property by Owner in the future, and all others deemed necessary by DART for the purpose of the Project upon notice to City. This Agreement will allow the construction, relocation, replacement, repair, improvement, operation, and maintenance of utilities on the Property. All costs incurred in connection with such construction shall be paid by DART. This Agreement is made with the understanding that DART and Owner will continue to proceed with the conveyance of the Property interest described in Exhibit "A" per terms and conditions of the INTERLOCAL AGREEMENT ("ILA") DART and Owner anticipate to be executed on or after February 18, 2021. DART shall obtain all required permits from federal state and local government entities to conduct any of the work and/or activity described herein. 2. Term. This Agreement shall begin upon execution ("Commencement Date"). The Agreement shall remain in full force and effect from Commencement Date until DART and the Owner close on the conveyance of the Property in accordance of the terms of the ILA. TM 119751 3. Indemnification. To the extent allowable under Texas Law, DART shall indemnify and hold Owner, from and against all loss or damage to persons or property caused by or directly connected with DART's exercise of the rights granted herein, EXCEPT, HOWEVER, for personal injuries, death or property damage caused solely by the negligence of the Owner, its employees, agents, successors and assigns. EXECUTED AND AGREED TO BY OWNER this day of , 2021. BY: Printed Name: Title: EXECUTED AND AGREED TO BY DART this day of , 2021 BY: Leticia Delgado, RPA, FMA Interim — Assistant Vice President Real Estate TM 119751 ACKNOWLEGEMENT THE STATE OF TEXAS } COUNTY OF DALLAS } The foregoing instrument was acknowledged before me on this the day of 2021, by acting in his/her official capacity. Notary Public in and for the State of Texas THE STATE OF TEXAS } COUNTY OF DALLAS } The foregoing instrument was acknowledged before me on the day of , 2021, by Leticia Delgado, RPA, FMA, Interim — Assistant Vice President of Real Estate, DALLAS AREA RAPID TRANSIT, a regional transportation authority, on behalf of said authority. Notary Public in and for the State of Texas TM 119751 EXHIBIT "A" Legal Descriptions for CB 1-028A, CB 1-028B and CB 1-029 TM 119751 TM 119751 ory l �r�^ yaw 9. i a✓r/G` fir%��ri% �i� i✓i �� Dpi ww lair J�' �Q �i ///ill%iii %ii a r � �r >,, � � "� ,r� �,� � �. ✓� til//� �ii� rJ�r /%%� Man IIaircOs 03 1 028A, 03:1. 028[1, 031....1129117AIIR 11 Cotton Il 0tRe&na� Raii IIiroect Field Notes D"wribing as 359,961) Square Font (13.2637 Arres) Parcel ('01 -028A to be Acq isired From y off'oppell BEING a 359.969 square (ec[ or 8,2037 wuu tract ofland situated In (lie NwIcKinnev &'William," Survey, Mis,tvaet No. 1054 and the Jacob G(.'arlock Sorwy Xbstract No. 312, (7ity, of (.7oppclL 1.7111"Is 170unty, Texas, said, 3,59,969 square four u)l` land being a portion of the calJod, 31.5182 aLj-U tract of land that ('131(." CoppcIl fand, L1.(7 conveyed to the (.1117Y OF COPPEM.- b) Special War amity Deed, as recorded in Insti-aniont Number (Ins. No) 200900305881, tiled October 29. 2009, Micial Public Records, Dallas County, "Cees said 359,969 square teQ1 of [and being moru particularlY, dcsci-ibcd by metes and bounds as follow BEGINNING at as 112 inch iron rod with .1 cap Stamped "RVT,S 60 13" found (controlling monument) oil the south property line of' the said 31,5182 acre tract, said beginning point being at the most northerly norfliwL-M property corner of as called 73,4097 acre tract of land identified a's "WeFtTract"and Conveyed. to ("7Ypress water's (.and' B. L"14). and( -I ypress Waters l,and (7�, LTD., by dcod flurvof filed for rewro in his. No. 20080370203, 011.11.13.C.T—swnc being 't1w most oasictly northeast propetty coarct, ofa called C, 20.00 acro tract ot'land wtiveycd. to (74)ppell Independent Sclioul Disl.rict, by deed tlica-coffiled fbr roLord ,in Ins. No. 20080370206. 0.P,1U).(A'- ;raid beginning point being Not -Ili 38"441W" East, 244+48 fect n fi-m a 1/2 inch iron rod with an Mcgible cap fiound (controlling monument) at a northwest property corriel, (if flicsaid 73,4397 acre tract, sarric being a northeast property corner of Clic said 20,00 acres tract, TIIEWE South &Y"5K31"' Wcsi, along the said south properly line of dic 31,5182 acrc tract and a romp Ihu- north property line ol'the "4120.00 acre tract. 62,21 I'Lut it) a 5/8 inch iron rod Nvith a cap stamped "SV0()Nl,U W22'' set from which a 1�2 inch iron rod with ,in illegible cap found (controlling monrinient) at flic southwest propelly comer of tile Said 31,511I"2 aci-c tract, sane twina north propcTly conwr of the said 20.00 acre tract, said V2 inch iron rod being oil the south right -of -;,ay line of L`,ilst 13chfirle 1toad (variable widtli public right-of-way) bears South 89,58"31"° West, 216,70 feel, said iron rod wat fin-ther being at thebeginning of as non -tangent curve to the left having a raditjs o1'3,263.50 fect- THENCT depallin- thesaid Properly filles., over alit] across the said 31.51132 acre tract and along the said Quive to the left,, through a central anglc of 7"07"24", in ate leng ,,ill of 405.73 feet, Anel act,)ss as chord wkhicb bears North 48'28'39" East. a chord length of 405.47 feet to a S/S inch iron rod NN itha cap:.'Aamlied "S1w00MAZ 592.2"" set oil the noilb property line of the said 3 1.5182 acre tract, same owing; the said South rig.lit-of-way line of East Belt TAriv Road, said iron rod set aUo being at the bcgintring sal" as non -tangent curvc to the lull having, as radius usf 1,492.40 feet. THENCT along the said property line,. along the s.,iid right-of-way line and along the said Curve to the left, through a central angle of 10`36'04", an are length of `276.13 fleet, and across as chord which bears 'north 46"03'12" East, as chord length of 275,74 flet to a 5(8 inch iron rod with as cap stanipcd THIMIT dQllmllng [lie said property line, the sald Fight -Of -Way lint: and over and across the s;ild 1.51112' acre tract the following courses and distanccs: North 46' 12'45" Mist, 294.57 fiwct to a 568 inch iron Tod Nvilb a cup stamped "SM-)ONFR 5922" sett': South 52'41'33" Past, 15,81 feet to a 5/8 inch iron rod with a, call stamped "SP011')NER 5922" set, Nottli 41`04"03" E,'ast. 59,68 fcot to a 5/8 Inch iron rod with a cap stamped "SP00NER 5922" S, 0 t'. North 50"52'33" West, 10-34 feet to a 518 inch iron red with a cap stamped "S1100NER 5922" sat: 031-028-A Sheet I (if 6 Copyright K) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 13 IIaircOs 031 028A, 031. 028[1, 031....029, 117AIIR 11 Cotton II30tIlReiina� Raii IIiroect Field Notes Describing a 359,969 Square Foot (8.2637 Acres) Parcel C131 -028A to be Acquired From City of Coppell North 46'12'45-' East, 1124,00 feet to a 518 inch iron rod with a cal) staitiped "SPOONER 5922-' set on the said north property line of the 31.5182' acre tract, same being the said south right-of- way line of East Belt Line Road, THENCE North 67'22'30" East, along the said property line and along the said right-of-Avay line, 88.72 feet to a, 5/8 inch iron rod with a cap staniped -SPOONER 5922" set at the most nordicrly northeast property comer of the said 31,5182 acre tract, sarric being the most northerly northwest property corner of a called 18.043 acre tract conveyed to City of Coppell, by deed thereof filed for record in his. No. 201600107181, O,PXrDC3­ frorn wOiich a 2 inch aluminurn cal.) stamped ­RPLS 1773" found (controlling nionument) bears North 67'19,'13" East, 424.98 feet-, THENCE South 00'00'35" West, along in cast property line of the said 31,5182 acre tract and along a west propcM,, line of the said 18,043 acre tract, 114.95 feet to a 5/8 inch iron rod with a cap staniped "SPOONER 5922" set front which a 3 incli _galvanized post found (controlling monument) at a southeast property corner of the said 31.5182 acre tract, sanic being a southwest propcily corner of the said 18,043 acre tract, bears South 00'00'35" West, 264.01 feet-, THENCE departing the said property lines and over and across the Said 31.5182 acre tract the following courses and distances: South 46'12'45" West, 2,476.98 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set at the beginning of a non -tangent curve to the right having a radius of 1,607.40 tcct; Along the said curve to the right, through a central angle of 10'10- 10", in are length of 285.30 feet, and across a chord which bears South 46'02'11 " West. a chord length of 284,92 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set it the beginning of a non -tangent curve to the right having a radius of 3,378.50 feet, Along the said curve to the right, through a central angle of 4034'42", an are length of 269.97 feet, and across a chord which bears South 47'18'50" West, a chord length of 269.90 feet to a 5/8 itich iron rod with a cap stamped ­SPOONER 5922" set on the said south property line of the 31,5 182 acre tract. same being the said north property line of the 73.4397 acre tract; THENCE South 89'58*31" West, along the said property lines, 119.99 fect to the POINT OF BEGINNING, containing 359,969 square feet or 8.2637 acres of land. NOTK All bearings and coordinates as based on the Texas State Plane Coordinate Sy stem,. NAD -83 (2011), North Central Zone (4202). The horizontal datum derived frorn the 2019 NAD -83 Published (CORS) Stations ZFWl and'FXCO. All distances shown are surface values and inay be converted to grid by dividing by the conversion factor for Dallas County of 1.000 136506. OF 00000,0 + as 'torr% 118020 Survevor7sdkinic: Eric S, Spooner A ERIC S. SPOONER Registered Professional Land Survey5922 or. Texas No. 5922 'r R_ Spooner and Associates, Inc,. -1 'Ess ko 0 1 J, -A, I�� Texas Board of Prol'essional Land SurvcNing No 100-54900 SUV CBI-028A Sheet 2 of 6 CopyrightK) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 14 IlaircOs 03 1 028A, 03 1 028[1, 03 x....029 11,7AIIR 11 Cotton II30t 11Re&naQ IlRaii Iliroct u6P,V9zO- LGO-vsm LO-OLmoz-3l EEM" , u, - i, He '10 p I mvo� N m Z,- , 'ON DMa �V&NOD tt 71ddODJO ,4 610Z-90-za 0-- 0/ LLj< 113V408J (138inoOV 38 01 -1308Vd SqoDor 30aVHa W1 0 a- (S3d3V L��9Z'9) iOOJ 'OS 696'6(3�� V ,, ... dS3 P, 00 Z V9ZO-1,83 �336Vd SqODOra, r+4dS3t1 '7,,,,,A3NOOd4 luaUJ508 Lj ke 0 VlliS,IS TV8 7VINOIS71N IT391, N01103 wwvaa 3nvx103rOUd iUVO I N 9 JO C laaqs 00 tD 04 9 Z C14 < 0 0. LU 0 z 0 0 CP CC, 0 0- Ld �a C4 rq 00 T 7 00 'P. > \> v- V- Z .0 -4 00 z 0 m L) 0 z .,2 Y''0) Z LJ Lj Z' �� La, La V z N m Z,- M- IQ 0 0 LLJ m .Lj uz Q� T Z 0/ LLj< W) 'et CY U < 0 ca C) >: < Z 0 0 V) Z U To J w —Lt < -j T 00 m 0 C- 0 V) Z 0 CL Ln z 0) 4 9� 4 Ln S2 C-4 Z Z Ln c,:5 15 - 0 (3 4002 00 lww �- t- < a: uj V) -)f, -X 4 C5 C; X W u 0 r " 1, A V / I 7 u3`$ a M u W 11 z LO vi 0 < OC L 00 t Z j= U U mLLJ n- Ld 0 D LS Lu z < Lu 0 - 0 T 0 (.) V) L- W 0 C 1: r C 60 G 'D Oj 0 CO E C, O.0 OOLI 00 CIO L)-- rj 0 0�2 E- 2 wz r< To E OC OZC p`y C >9 0 OC- �-O OU0 0 C OC C 00 ry to i1'5 1, Ow 0 0 �Eoo -Z o-- 0A 00 E 0 lu EC V ZOu2 -T C >O0 =IX = 0 0 �C W< OtnN"O 11 � < > Uj 0 Z 0 z Ej 0 >- " Cl X0 U LO 0 T Z 00 Ln z z W V) En u -Z z CL 0- dn Gi 0!3 0 u ww M N 3) U- 0 M W En LLj X0 t Z ull, Iz- 100 00 Ln W) 'et 0 CL 0 =Z ILL) —i 0 P, 00 LO M uO v) Lj ke c,4 _j -j _NA j 0 C; C; Lj c� ui w uj 7 0 -j (LUZ < 0 OX M Pn icv M M< 04 0 0 .- Um ;0 ZD J M z tnw tn m -J o -4 r, V4 co Cq w C4 0 M wm 0 Ld U r, CA 't z tn LLJ V) Lq CO LLJ Pn N m P,w 0 r,Lj —i ac "I "t ll rn I m < fn W) m 744= < IAJ > w L) z z W V) En u -Z z CL 0- dn Gi 0!3 0 u ww M N 3) U- Copyright K) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 15 0 M W En LLj X0 t Z ull, Iz- 100 z 0 ZN, V) 00 < =1Z CL 0 Ln lz uO v) ke c,4 _j -j _NA j 0 C; C; Lj c� ui w uj 7 Copyright K) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 15 ull, Iz- 100 0 CC WO -'N uO v) c,4 _j _NA j 0 C; C; Lj c� w uj 7 -j (LUZ < 0 U (-) z Copyright K) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 15 IlaircOs 03 1 028A, 03 1 028[1, 03 x....029 117AIIR 11 Cotton Il30t llRe&naQ IlRai Iliroect u6P,VqzO- LGO-vsm LO-OLmoz-3 p jnvo� 'ON DMa I �V&NOD 610Z-90—z� ,,a 71ddOD -dO ),113 V408J sAinj,002ijns iA2uis�3Aumc w /ibl�lo 0 (13('JinoOV 38 01 -1308V�d SqoDor 30aVHa W1 "0 ,, (S3d3V L��9Z'9) iOOJ 'OS 696'6(3�� V SqODOr �771 1 '1 z / . ... . . ..... 77 V9ZO-1,83 3336Vd luaUJ508 0 '13 wevaa VlliS,lS TV8 7VINOIS71N I1391, N0110300 L 103rO�Ud iUVO , 9 JO t haws IN A. 0 DO 0 CO "t z z Lq 00, Z U� t4� lAj 4Q -J N04 0 N Ak LAJ I j w - 0 La Uj 3: �3, '0 U. -Q�M �o LO U') 02 ECO' DO ;j yds ,/f 10 Ln �n _M, W) z z :I :n P r :11 :q gip. q 0 �.J �t C14 N 00 0 C)< 0 P — — 00 w < :; C Ul z:- 0 Oz C M 0 r E 'Zlt -D CD Ln to �OWE -- F to .1 0 Z (A Z Z Z 0 0 00 Fc,w CO :Cz tn 4 00 �r. �.E-O CI- C Ouj r� 00 AD� 0 -J 04 C14: Lj C4 W) W 0) 0 0 or -j -j -i -j -j _j t 0 0 0 0 E -C 6 CU)= 0 EU 'OMLO 0 z 6- 0— < lb — E M .0 w 8�:O >= 0) 00 oOE E .4 z ON'C—O 2Ntc' 0 0 M L) (Nt Q D C ac� 0 M 0 � M _-am 0 > U 0 z W 0 16 '44- Lu r, 00 0 'qO 0 ► > V) 00 15a L 0 La q — dn V) 0 LAJI > C14 coo u 0 LO w Q� > M N, Ch 0 1 L� ED S CC '9 W 0 M " 0 Z 2 0 49\ 60 a. Ow U .0 > u ter < Ow U) 0 M 0 LO U u z LA Z - z MLJ GTP ON S67tT le "'I 4�,*4bw MM U�j LLJ uuj 0 W 0 <Z M z M ui w Ld z Y z Ow 0 zl Ilk m uj < LN a Z m 0 < X < CO Z (Dn LiU C� \z > #A Z) D z uj C5 'Z. z 0 LLJ z z 0 LX,, 0 0 0 o Ln Lf) 0 z :) U- C� Cif A w is Z Z uj L� F- > UJ < < Lj < 0 0 L - W F- C:� 0 Q 0 0 u f) V) L, 0 r> > ,, ll� 0) Z Y'3 LD ' V, V) Z u C: M: 0 > Copyright K) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 16 I °6u c s 03 1 ..028A, 0I 1 028[1, 03 x....029 AIR11 Cotton II 0t 11 e&naQ 11Rai II °u oct ubp zo-leo-vgmLO-QLZ�'£© - 7� .�^ar r a ra•+�•,,a16:,ire7euv'vi ON OMO ll,Ob't�1N07 � '� fNN 4RW! YNNdMII �, llPYO 6ICL-40-Lu 31da w� a�xa a3ry c mM e-.11"ll "1"13ddOD JO ).113 N0�13 � aE it vu3 YG Oa un i�3at5s *e WO swoor a3�jIf1oDb' 38 Oil �aWbbd ����` A� (53K)V �.TW*9) 1t70.� •OS 696`6S� `d sgo.dS3 „ H 130 "� «¢ d9ZO-1,60 1336Vd tldre� I 00d a ;uau�s�y� 13J5�S TV6 7VN01018 1. 39 N011.00 nnG=,.� ,d 133POlUd iUVO m 9 )m g )aa4s uj LX �•. o a 60 b C CQE 0 Ci r / • O a < UJ Do. IOW 11 c, '� = c w x x� c u`® a, a 2Li LU Li u t / a aCz 10E n m +►/�� c� r > v z O O C- u / J Z Z b b a as 2 ©b-. S/M1 iY 4 nr�-c"-®r,-j c q, ¢'° p:.`_'. b �', ,. G ♦ w CJ ti n 0 , a"'"° c iii u u aJ cr �+ '► �ceo ony cd z g Zy�a ccc� 04-> >� m ♦+ a b fl� �vza.c � a - � b c gar L , O a'CY , + + ,. 1! ! ♦+ U (�, Z — C �a N 3 X —' O >'•ryj s „{ 0 CO +. o,. FF- C7 Cff.. Z14 t�. /(%r ',� +R JAI ✓ .Ln 00 Ln1 � tL. � .3. ...... P + tLy (L? Z" O LJ w ""? CS +►+ re r _j 4 0 0 -J CO � W ��! ++ W to to 0 C14 ~ LO� Ca O � C2A► 4S �► lb *�,, ..CSO uc) zh 'Zj. ?gyp. ` `, \ � '► •i�" � o 14 + L' zaLl>`•!+*t f Copyright © Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 17 IlaircOs 03 1 028A, 03 1 028[1, 03 x....029 117AIfR 11 Cotton 30t llRe&naQ IIRaII limo pct ubpwzo- Leo -vgm LO-OLUTOZ -�)(-MA q,16:, P ON 0M0 'ceryl J0 )1113 Mo�j� 61N-90-z� 31ya Cl;lfl�� GO, a3�jinoDv 38e Oilsq (S3K)V �TW*9) iOOJ -OS 69669 —or 3DdYM3 N1 aadS3 tlsaa NOOd V9ZO-1,83 1336Vdala %13 S Vl-IS)S TV6 7VIN01018 1 39 N01103 I oo6=.,6 3,vasl 133POUd i8VG \ . \ 1 9 jo 9 )aaqs En Q W 170 0 z I D of <wo f Lj vi 'C-4 c4 W �A o 4 L) u < o- " 0 < < (n 0 z w 6 uj o6 m u x x u Of o uj uj W C4 uj uj 0 ly z "j 'n L) a, > z Ei C5 —T� -: 0 w 0 o Z < z n z L) Z D LIL a- z �4 Lo cA 0 U 3: Y > < 0 z 0 < EL 97 lll� — 2 0 z .3 Wcif C) om m vo, u (o-) v C) � (OD, z .6 _j m w m 'OL cl uj lb dD Ld Lj 14- 0 <Z > 61 e) 0 c,4 DA lk z N oo z uj od 2 o c4 uj w _jYO % m zujw < z — -m :t !n .74 -ja clj 0 ( D-§ us 0 o Lu to m It d I z E/1 U) uzw oj vi W CD rl z Z - a C c wo"o o' 00 o --EON 04 Tz ,:z w uj -i o -j 00 E o—. >c� E 00 0� .000 Lr) 04 0 0 ms'z Ld W) 0� —4, r C,4 < Q- 0 (14 00IL-60 Gil0 -ij>- u 0 z 00 -JO 0 Li 0 M Ci Z 0 04 LJ L'i > Co (LEC), E 6 0 LU z u u ao v < > 4 < V) LJ c� 10 Copyright K) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 18 IIaircOs 03 1 028A, 03:1. 028[1, 031....029,117AIIR 11 Cotton Il30tIlReiina� Rai IIiroect field Notes Dowribing as 146,970 Square Fact (3,37441 Acres) Parcel C181-0288 Io be Acquired From City ofoppell 13EING a 146,970 square ted or 3.3740 acre tract oflind sittia(ed in thc Jacob G, Calloch Survey. Abstract No 312, City (if Ct.rppLfl, Dallas 4. aunty', said 146,970squam fiect of land being a portion r�' of a called 31,5182 acre; tract of" land that 11)1C Coppell Iarld, LU conveyed to [lie CITY OF COPPEM,fry Special warratity Deed, as recorded iai histrument NUMber (Irm No.)200%)030588 1, filed October 29, 200% ('1-Mlicill MiNic Records. Dallas County, 'I'mas Tj, said 146070 square feet ofland being niore particularly described by Inctes and bounds as follows: CONINIENCING at a 1/2 inch iron rod with, an illegible cap found (ecmitrolling monument) at Iliv soinhwest Property corner aro the said 3'1.5'182, acre tract. same bei ng a northeast propefty corner of as Qalled 20.00 acts tract conveyed to the 1 oll3ell lndcperidcrrt School District, by dcud thurcof filed fim. record in Ins. No. 2,0080,370206. 0,P.dwt DX.'.T.. said commencing point also bculg oil the Southerly right- of-wny line of Fast Belt line lZoad (variable width Public right-of-way) fi'ajn which a 1/2 inch i; -on rod with ar cap stamped ­RPL,S 60 03 found (ccmtrolling rmonument) on the south property title of the sapid 31-5182 acre tract, same bting the most easterly nortlicamt property corner of the said 20-00 acre tract- lbrthcr being a nortImArest property comer ol'i called 73,4397 oars tract of land idCritilicd as "West Tract" conveyed to Cypress watow"; I'and B. Uri, and ypress Waters Umd C, Ltd, by deed (biwCof filed tbr record in Im. INo. 20080370203.1 OYRD.CA'.. bears North 89058'31" East- 27V1l 1"cel, said earnmcnc,ino polnl fiolher being at the beginning (A'a curve to the lull having a radius of IA92.40 feel-, THENCE along (lie, nollimcst pi-opurty line orf the said 31.5182 at;re, tract, along the said r1ght-ol'_iV,y finc and along the said c'ur've to the Ivft, through .1 Central angle ail" =44°'244'(49'" an are knoth of 1,154.83 fact, and across as chord which bears, North 51' 49'02"" F'ast, as chord length of 1,12U3 fect; TH ENCE North 29`38'57" f �Iast, continuing along" the said properly line and along the said 60, it -of -way lino: 274,11 feet to a 5/8 inch iitm rod with a cap slanified "SPOO`� FR 5922" sot at the POINT OF BE(',,INNING of the herein described 33740acre tract: UIENCE North 29'38*57" f"'ast, continuing along the said property fine and along lhe said righl-of-way line3 . 0in 5.32 feet 10 a 5/8 Inch mrod w"S F rth a cap stamped 100NER 5922" set at the beginning or a tangent curve to the right having, a radius of' 1,849.86 feet', THEMT continuing, along the said nofthwest properly line of the 31.5182 acre tract. along the said right-of-way line ofEast Belt i,ine Road and along the said curve to the righty through a central angle of 1'l"'41'07", an are length of.381.58 fect, and across a chord which bears North 35`33'31 ­.Fast, a chord length ol'380.91 feet to a 518 inch iron rod with a cap s4impud"SK)ONEIR -5922"' set-, THENCE dcparting, the said property line, the oid right-of-way Jim and over and across, thew said 31-1182 acro tract the loill-ming uoumes and distances: South 49'22743" East, 116.50 foet to at 5/8 inch iron red with a cap statnl>ed "SPOONEI� 5922" sct: South 26"34"58- hast. 70.25 feet to a 5f8 inch trent rod with as eap stamped ",li'llOONER 5922" set„ South 43. "35'50" I"ast, 107-71 Ject it) a 5/8 inch iron tori with a cap starnped "SPOONF'R 5922" S& Soual 46'12'45" Wcst, 1617,86 feet lo a 5/8 inch iron rod with as call itarnped "SPOONEIZ 5922" sct; C131-02813 Sheet I of CopyrightK) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 19 ircOs 03 1 028A, 03 1 028[1, 031....029 117MU Cotton II30t 11Re&naQ IlRaii II Iiroct Field Notes Describing a 146,970 Square Foot (3.3740 Acres) Parcel CBI -028B to be Acquired From City of Coppell North 60' 13'59" West, 138.98 feet to a 518 inch iron rod with a cap staraped `'SPOONER 5922" set to the POINT OF BEGINNING, containing 146.970 square feet or 3.3740 acres of land. NOTE: All bearings and coordinates as based on the Texas State Plane Coordinate System, NAD -93 (2011), North Central Zone (4202), The horizontal datuin derived from the 20t9 NAD -83 Published (CORS) Stations ZF'Wl and TXCO. All distances shown are surface values and may be converted to grid by dividing by the conversion factor for Dallas CountN, of 1.000 13 6506. OF " P10 1-08-2020 Surveyors4mc; Eric S. Spooner ERIC S. SPOONER Registered Professional Land Surveyor, Texas No. 5922 5922 < Spooner aVnd Associates, IncInc- SUR Texas Board of Professional Land Surveying No, 10054900 'j 0131-028B Sheet 2 of 3 Copyright K) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 20 I ai crus 03I 028A, 0I 1 (128[1, 03I...029, 117AIfU. Cotton II 0t IIegIIonaT Il all II °II of ect CURVE TABLE 0 50 100 CURVE #1 RADIUS I DELTA I LENGTH I CH. BEARING CH. LENGTH • C111,849.86 -111-49-07"13811.58-N35-33-311 E 380.91 t Feat LEGEND INULDt RIGHT OF WAY TO BE ACQUIRED � � ������ ✓/ wwwwwwiww O.P.R.D.C.T, OFFICIAL PUBLIC RECORDS, DALLAS COUNTY. TEXAS vQ v°✓✓✓ f;''/ ♦<ta D.R.D.C.T. DEED RECORDS.gy DALLAS COUNTY, TEXAS �atb�✓ f / (CM) CONTROLLING MONUMENT 4� f� % ✓ r / /✓W V +W 5/8 INCH DIAMETER IRON ROD ✓ ✓C • WITH PINK PLASTIC CAP ej / w y STAMPED "SP OONER 5922" SETS ! GMK' ✓qq ✓✓ M FOUND IRON ROD ✓ R FMK FIBER OPTIC MARKER �� o GMK GAS MARKER '� ✓f ✓ INS. NO. INSTRUMENT NUMBER �ryC1 ✓✓ /� ✓ +� LINE TABLE t� 4v ✓ f ; ✓ �� LINE # BEARING LENGTH <V ✓ ✓✓ m L1 N29'38 57 E 305.32' <v ✓ a' ! / L2 S49°22'43"E 1116,50' ( / ✓ / CB 1 —0288 ✓ �+ > L3 526'34 58 E 70.25 ` et / t% co L4 S43"35'50"E 107.71 "' x / / i ✓+ LS S46'12 45 W' 617.86 q� / ✓ r ' ✓�► GMK ✓ '' J 6' CHAIN-LINK L6 h160" 13'59"W 138.98" FENCETOPPED WITH /✓CrCy �� BARBED WIRE o CURBw/p 1 Q% INLET ✓w ,,taut a6' CHAIN—LINK / ' ✓ s FENCE TOPPED WITH ✓ ag4n /*%✓CALILED. 31.5182 ACRES o � BARBED WORE / /�/Cp•�s� �+�%✓ CIC COPPELL CONVEYED T( LAND, LLC / / * ✓ CITY OF COPPELL, POWER POLE ✓e j' .'� ✓ INS. NO. 200900305881, 07 MANI OLE✓ �" ✓✓ FIILED OCTOBER 29, 2009, / ✓ ✓ O.P.R.D.C.T. o ✓♦� / NOTES" > z✓ /'"'� ✓ 1. All bearing and coordinates as based on the G r� / (�' ♦ / Texas St to Plane Caprdinate System NAD N29 38"5'A"E ►M y ✓ 83r, (2011 'Nor Centrol Zone (4202) The ♦ hezonto dotVm derived from the 2019 NAD ra 274.11 ✓ f t✓ 83 Published (CORS) Stations 7.FW1 and GMP ' POINT OF BEGINNING TXCO. i r 2. All distances shown are surface values and a R=1,492.40 5/8 IRON R0D r may be s canactor to rid 5y dividing Iby the D-44°20'09" WITH A CAP STAMPED / / ,/ conversion factor for alias County of > L= 1 ,154.8'' /� f "SPOCINER' 5922" 1.0001 36586 Ow CHB N51°49'02"E s� / 3. This survey wos performed without the CHL -1,126.23 / benefit of a title commitment. b CALLED: 20.00 ACRES r COPIPELL INDEPENDENT 4' surveyor.mts were not researched 67y the z ` SCHOOL DISTRICT v (CM) INS. NO. 20080370206, 0 �r' 1/2" CIRF "ILLEGIBLE"O.P.R.D.C.T. CALLED': 733.4397 ACRES POINT OF WATERS LAND 8, LTD„ & ' CYPRESS WATERS LAND C, LTD., A CQ'MMENCING FOUND 1/2" IRON ROD IDENTIFIED AS "WEST TRACT" WITH A RED CAP r INS. NO. 20080370203, STAMPED °'RPLS F013' ar'i r (CM) O.P.R.D.C.T. o NN89°58'31"E 278.91' ........ ........ ........ Sheet 3 of 3 on FART PROJECT S��E '"=1��° COTTON BELT REGIONAL RAIL SYSTEM wr°a �w DN"WN ROsment DESIGNED acabs PARCEL CB1 028B J" �, "� CHICIIED A 146,970 SQ. FOOT (3.3740 ACRES) ar ESpooner '' "' w 1 (PARCEL C61-0288 TO BE ACQUIRED Al �s�ltttl�W1% Jacobs o N 3U]PYERSSTREST SUITE IGD EULESS TEX S�&:Y r® sssawa vww Prue sunerorr cnon DATE 11-19-2®19 FRi?I41 CITY OF CO{oPELL W' B'il&a454tlR6A Mfh 00SIX10 CONTRACT IDWG No. }9054—CB1-0288.d n 'n)M , ar r a lel­.wd M MlY r� C-2033270-01 9 Copyright © Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 21 IIaircOs 03 L 028A, 03 L 028[1, 031....029117AIIR 11 Cotton I30tllReiina� Raii IIiroect Field Notes Describing a 12,192 Square Foot (0.2799 Acres) Parcel CBI -029 to be Acquired From The City of Coppell, Texas BEING a 12.102 Square feet or 0.2799 acre tract of land situated in the Jacob G. Carlock Survey, Abstract No. 312, City of Coppell, Dallas Cornit-Y. Texas, said 12.192 square feet of land being a portion of a called 18.043 acre tract of land that I.,uminant Generation Company LAX conveyed to THE CITY OF COPPELL, TEXAS. by Special Warranty Decd,, as recorded in InstrUrnent Number (Ins. No 201600196735, filed July M 2016, Official Public Records, Dallas COUnty, Texas (O.P.R.D.C.T.). said 12,192 square feet of land being more particularly described by metes and bounds as follows: BEGINNING at a 518 inch iron rod with a cap stamped "SPOONER 5922" set at the most northerly nortImest property corner of the said 18.043 acre tract, same being the most northerlynortheast property corner of a called 31.5 182 acre tract conveyed to City of Coppell, by deed thereof filed for record in Ins. No. 200900305881, O.P,R,D,C,T., said beginning poijit also being on the south right-of-way, true of East Belt Line Road (being a variable width public riglit-of-way; at this point), THENCE North 67'22'30" East, along the north property line of the said 18.0143 acre tract and along the said south right-of-way line., 22983 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set from which a 2 inch aluminum cat) stamped -RPLS 1773" found at the mos[ : northerly northeast property corner of the said 18.043 acre tract bears North 67'22'30" East. 19532 feet, THENCE South 46012'45" West, deem -ting the said property hire. the said right-of-way tine and over and across the said 18.043 acre tract, 293.89 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set on a west property line of the said 18.043 acre tract, same being an cast property line, of the said 31.5182 acre tract, from which a 3 inch galvanized post found (controlling monument) at an ell corner of the said 18 043 acre tract, same being a southeast property corner of the said 31,5152 acre tract bears South 004'00'35" West, 264.01 feet: THENCE North 00'00'35-' East, along the said property lines, 11495 feet to the POINT OF BEGINNING, containing 12, 192 square flet or 0,2799 acres of latid, NOTE: All hearings and coordinates as based or, tbe,rexs State Mine Coordinate System. NAD -83 (2011), North Central Zone (4202). The horizontal datura derived frorn the 2019 NAD -83 Published (CORS) Stations ZFWI andTXCO- All distances shown are surface values and may be converted to grid by dividing by the conversion factor for Dallas Countv Of 1.000 1 36306. OF "Oe 118/20 0 ERiC S. SPOONER 2 5922 Survevors We:Tric S. Spooncr 0'�`� R. ESS) 0 Registered Professional Land Survevor. Texas No. 5922 4,) S u Ft A- Spoonerand Associates, hlc. k V,�� A— Texas Board of Professional [,and, Surveying No 10054900 CB 1-0729 Sheet I of 2 Copyright K) Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 22 M Z 1 N N 0 I Tu cOs 031..028A, 0I 1 (128[1, 03I....029 117M I Cotton II 0t ll egIonac II aIi II °i o ect LEGEND 00"'�1 RIGHT OF WAY TO BE ACQUIRED ....IIS.. LINE TABLE O.P.R.D.C.T. OFFICIAL PUBLIC RECORDS, LINE #1 BEARING ILENGTH POINT OF BEGINNING CATV VAU T - I 5 8"° IRON ROD SPECTRUM LINE WITH�A CAP STAMPED ATT LINE *"' SPOONER 5522" , �v"� (CM) *v* 0.2799 AC. ' 12,192 SQ. FT. cngx. ** `* TO BE ACQUIRED co ■ #� CB E029 ATT MANH( 6' CHAIN—LINK FENCE TOPPED WITH BARBED WIRE A DALLAS COUNTY, TEXAS p L1 N67°22 30"E 1229.83r x D.R.D.C.T. DEED RECORDS, Q INS. NO. 200500305881, L2 S46°1245 °W 253.89 � DALLAS COUNTY, TEXAS a A E3 NOO°DO 35 E 114,35 (CM) CONTROLLING MONUMENT 5/8 INCH DIAMETER IRON WITH PINK PLASTIC CAP ROD .ALUM, OAP STAMPED "°SPOONER 5922" RPLrLSC 1773" SET �r ���� �� 0 FOUND IRON RODS GMK GAS MARKERP % FMK FIBER OPTIC MARKER CURB LINE OF E. BELT LINE R () 6H� POINT OF BEGINNING CATV VAU T - I 5 8"° IRON ROD SPECTRUM LINE WITH�A CAP STAMPED ATT LINE *"' SPOONER 5522" , �v"� (CM) *v* 0.2799 AC. ' 12,192 SQ. FT. cngx. ** `* TO BE ACQUIRED co ■ #� CB E029 ATT MANH( 6' CHAIN—LINK FENCE TOPPED WITH BARBED WIRE A 1 p +ti CALLED: 31.5182 ACRES x CITY OF COPPELL, Q INS. NO. 200500305881, 1 O.P.R.D.C.T. d � cT a A cy � N 3" GALVANIZED POST-- (CM) OST--(CM) s 'n NNN OO a J10GG n Gil\ r � Sheet.. 2 of 2 „��►T A19f;ts,�1tw12 304 DYERS STREET SLIM 104 EULESS TEX S]&'. (8A/ S 5. 148 VU W EP9 ERSL11Rv YORa.COM TtP1_%FLRANq 100SIX10 CALLED: 18.043 ACRES LUMINANT GENERATION COMPANY LLC CONVEYED TO THE CITY OF COPPELL, TEXAS, INS. NO. 201600196736, FILED JULY 19, 2016, O.P.R.D.C.T. �a z z a"r "COU 00>�p 00Wgty 0 ai eavc,d E UW -1z W — a. 0 U z 0 N NOTES: I i. All bearing and coordinates as based on the Texas State Plane Coordinate System NAID 83 (2011) North Central Zone (4202). The horizontal datum derived from the 2019 NAD 83 Published (CORS) Stotions ZFW1 and TXCO. 2. All distances shown are surface 0 50 106 values and may be converted to grid by dividing by the conversion folctor Feet for Dollos County of 1.000136506 3. This survey was performed without the benefit of a title commitment. 4. Easements were not researched by the surveyor. DART PROJECT SCALL 1..=100. COTTON BELT REGIONAL RAIL SYSTEM DRAWN ROSment ,�aEQb DESIGNER PARCEL CB1 ..029 1 CNEC«EoESpoaner ,. 12,192 SQ. FOOT (0.2799 ACRES) N PARCEL TO BE ACQUIRED Jacobs DATE 12-06-2019 FROM THE CITY OF COPPELL, TEXAS CONTRACT I[7wG No. 19054—CB1-029.4 r1 ,�- wl� J9; r©rY �C-2033270-01 �! Copyright © Jones Lang LaSalle IP, Inc. 2020. All Rights Reserved. Appendix 23 City of Coppell, Texas C',P FE L File ID: 2021-5526 Version: 1 File Name: DART eminent domain Master File Number: 2021-5526 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Agenda Ready In Control: Administration File Created: 02/02/2021 Final Action: Title: Consider approval of a Resolution of the City Council of the City of Coppell, Texas in support of the Dallas Area Rapid Transit Resolution No. 220011 related to the adoption of the Silver Line Light Rail Alignment; providing for authorization to exercise eminent domain to acquire right-of-way within the corporate limits; and authorizing the Mayor to sign. Notes: Sponsors: Attachments: DART Eminent Domain Memo.pdf, DART Eminent Domain Resolution.pdf, DARTCoppell ED Approval Parcels CB1-020 CB1-024.pdf Contact: Drafter: Related Files: History of Legislative File Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5526 Title Consider approval of a Resolution of the City Council of the City of Coppell, Texas in support of the Dallas Area Rapid Transit Resolution No. 220011 related to the adoption of the Silver Line Light Rail Alignment; providing for authorization to exercise eminent domain to acquire right-of-way within the corporate limits; and authorizing the Mayor to sign. Summary Fiscal Impact: None Staff Recommendation: City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5526) Staff recommends approval of this Resolution. Strategic Pillar Icon: City of Coppell, Texas Page 2 Printed on 2/19/2021 MEMORANDUM To: Mayor and City Council Through: Mike Land, City Manager From: Traci E. Leach, Deputy City Manager Date: February 23, 2021 Reference: DART Rail Update 2040: Innovative Transportation Networks Introduction: This agenda item is an administrative requirement related to Dallas Area Rapid Transit's (DART) right to exercise eminent domain (ED) for the Silver Line project. While the City has no official role regarding the acquisition process for the rail line, DART is unique in that their enabling legislation requires DART to have its ED Resolution approved by the governmental entity where the property resides before DART can begin the ED process. It has long been DART's process to obtain the governmental approval of its resolution as soon as possible after DART's approval and before written offers are made to property owners. This is the last of these resolutions brought to the Council. The resolution before the Council this evening covers two parcels that the DART Board approved in January 2021. Background: The Silver Line will connect the DFW Airport to the cities of Dallas, Carrollton, Addison, Richardson and Plano. Along that route, only the City of Coppell is not a member of DART. In 2017, we saw the advancement of the Silver Line regional rail service from its potential construction and activation well beyond the year 2030 in the regional mobility plan, to actual approval, funding and scheduling for revenue service in the summer of 2023. The Silver Line alignment extends the rail line off the existing DART right-of-way just west of Moore Road, where is deviates south into City of Dallas and Cypress Waters. The rail line heads back north and joins the existing rail right-of-way just to the east of S. Coppell Road. DART is coordinating all acquisition activities for property that is required for the new rail right-of-way. Legal: The City Attorney has reviewed and approved as to form. Fiscal Impact: None. Recommendation: Staff recommends approval of this resolution. RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS IN SUPPORT OF THE DALLAS AREA RAPID TRANSIT RESOLUTION NO. 220011 RELATED TO THE ADOPTION OF THE SILVER LINE LIGHT RAIL ALIGNMENT; PROVIDING FOR AUTHORIZATION TO EXERCISE EMINENT DOMAIN TO ACQUIRE RIGHT-OF-WAY WITHIN THE CORPORATE LIMITS; PROVIDING FOR A SEVERABILITY CLAUSE; PROVIDING FOR A REPEALING CLAUSE AND PROVIDING WITH AN EFFECTIVE DATE. WHEREAS, Dallas Area Rapid Transit (DART) was created to provide a regional public transportation system, and the acquisition of real property and the planning, design, engineering, and construction of improvements thereon are functions fundamental to the provision of a public transportation system; and, WHEREAS, the City of Coppell, in coordination with DART and other stakeholders, identified a mutually advantageous alignment for the Silver Line to include the Cypress Waters station in the City of Dallas; and, WHEREAS, on August 14, 2018 the City of Coppell City Council approved an Interlocal Agreement with DART; and, WHEREAS, all property acquisition activities related to the Silver Line are conducted by DART; and WHEREAS, after careful review of impacted parcels, the DART Board desires to declare the acquisition of parcels a public necessity, to approve the offer of just compensation for these parcels, and to authorize the President/Executive Director or his designee to proceed with the negotiation and purchase of these parcels, and if necessary, the acquisition of these parcels through eminent domain; and WHEREAS, the property/properties are necessary and proper for construction of the Silver Line Regional Rail Corridor project and for any other use authorized by Chapter 452 of the Texas Transportation Code, and such use is hereby declared to be a public use for a public purpose; and WHEREAS, on January 26, 2021, the Board of Directors of DART approved Resolutions declaring a public necessity, established just compensation, and authorizing the acquisition of property within the City of Coppell for the Silver Line Regional Rail Project through eminent domain proceedings, if necessary; and WHEREAS, in order for DART to exercise its power of eminent domain, the Coppell City Council must authorize such within the Coppell city limits. NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF COPPELL THAT: SECTION 1. The City of Coppell supports DART Board of Directors, Resolution No. 210011, attached hereto as Exhibit 1, related to the adoption of the Silver Line alignment for light rail service. SECTION 2. The City of Coppell authorizes DART to exercise eminent domain within the corporate limits of the City of Coppell, Dallas County, Texas for the sole purpose of acquisition of right- of-way for the approved alignment of the Silver Line as set forth in Exhibit 1. SECTION 3. That any other prior resolution of the City Council in conflict with the provisions contained in this Resolution are hereby repealed and revoked. SECTION 4. Should any part of this resolution be held to be invalid for any reason, the remainder shall not be affected thereby, and such remaining portions are hereby declared to be severable. SECTION 5. This resolution shall take effect immediately from and after its passage as provided by law. DULY PASSED and approved by the City Council of the City of Coppell, Texas, on this the 23rd day of February 2021. APPROVED: Karen Selbo Hunt, Mayor ATTEST: Ashley Owens, City Secretary APPROVED AS TO FORM: Robert E. Hager, City Attorney Dallas Area RapidTransit P.O. Box 660163 DART Dallas, TX 75266-0163 214-749-3278 February 5, 2021 Mr. Mike Land City Manager City of Coppell 255 E. Parkway Blvd. Coppell, Texas 75019 Ms. Traci Leach Deputy City Manager City of Coppell 255 Parkway Blvd. Coppell, TX 75019 RE: City of Coppell Approval of DART's Resolution for a Public Mass Transit Easement (PMTE) for Silver Line Parcels CB1-020 and CB 1-024 located in the City of Coppell Dear Mr. Land and Ms. Leach: On January 26, 2021, the Dallas Area Rapid Transit (DART) Board approved Resolution No. 210011 declaring a public necessity, establishing just compensation, and authorizing the acquisition of a Public Mass Transit Easement for the Silver Line Regional Rail Project through eminent domain proceedings, if necessary: As noted in Section 1 for Parcel CB 1-020 and Section 2 for Parcel CB 1-024 of the DART Board Resolution, DART will not exercise its power of eminent domain for the acquisition of these parcels without the approval of the Coppell City Council. The City of Coppell is hereby requested to grant DART the authority to acquire by eminent domain, if necessary, the above -referenced parcels which are required for this public project. To stay on construction schedule and not delay the Silver Line project, DART requests the approval of its Board Resolution be placed on the next available City Council agenda for consideration. The following enclosures are provided to facilitate your review and approval of DART's request: 1. DART's Board Resolution No. 210011 with Legal Descriptions 2. Aerial Maps showing the Parcel location DART appreciates the City's support to use eminent domain, if necessary, to acquire these properties. Mr. Mike Land Ms. Traci Leach February 5, 2021 Page 2 Please confirm with Ora Pettiford of DART's Real Estate staff via email at opettiford@dart.org which agenda date DART's Board Resolution will be considered by the City Council. DART staff will be present and ready to answer any questions the Council Members may have. If you have any questions, please feel free to contact me by email at e Lng�!:.�) �,!! . Eg. Sincerely, /s/ David Leininger Reviewed and approved, but not signed due to COVID-19 Coronavirus Pandemic David Leininger Interim President & Chief Executive Officer Enclosures c: DART Board Todd Plesko, DART, Interim Executive Vice President, Growth/Regional Development Edie Diaz, DART, Vice President, Government Relations Enclosure 1 210011 RESOLUTION of the DAM DALLAS AREA RAPID TRANSIT'BOARD 1Z (Executive Committee) RESOLUTION Declare Public Necessity, Establish Just Compensation, and Authorize the Acquisition of a Public Mass Transit Easement (PMTS) on Parcels C131-020 and C131-024 (Aerial Crossings) Located in the City of Coppell, Texas, for the Silver Line Regional Rail Project, and Authorize Eminent Domain Proceedings for All Parcels, if Necessary WHEREAS, Dallas Area Rapid Transit (DART) was created to provide a regional public transportation system, and the acquisition of real property and the planning, design, engineering, and construction of improvements thereon are functions fundamental to the provision of a public transportation system; and WHEREAS, the parcels described in Exhibits 1-2 arc required for the construction of the Silver Line Regional Rail project; and WHEREAS, after careful review of these parcels and the recommendation of the President/Executive Director, the Board desires to declare the acquisition of these parcels a public necessity, to approve the offer of just compensation for these parcels, and to authorize the President/Executive Director or his designee to proceed with the negotiation and purchase of these parcels by Public Mass Transit Easement (PMTE) , and if necessary, the acquisition of these parcels through eminent domain; and WHEREAS, funding for these real estate acquisitions are within current Budget and FY 2021 Twenty -Year Financial Plan allocations. NOW, THEREFORE, BE IT RESOLVED by the Dallas Area Rapid Transit (DART) Board of Directors that: Acquisition of Coppell Parcels 1 1/26/2021 8:45:08 AM Enclosure 1 210011 Section 1: There is a public necessity for the acquisition of Parcel CBI -020 described in Exhibit 1. This property is necessary and proper for construction of the Silver Line Regional Rail Project and for any other use authorized by Chapter 452 of the Texas Transportation Code, and such use is hereby declared to be a public use for a public purpose. The amount to be paid represents just compensation for this parcel required for the Silver Line Regional Rail Project as determined by a Texas State Certified Appraiser and reviewed by a Texas State Certified Appraiser. In the event the property owner accepts the payment of just compensation, the President/Executive Director or his designee is hereby authorized to execute all necessary legal instruments and to pay necessary relocation expenses, title policy expenses, closing costs, and other such costs as may be required by law to close the purchase of the property. Should the property owner decline the payment of just compensation, then the President/Executive Director or his designee is hereby authorized and directed to negotiate the purchase of such parcel in accordance with DART's Real Estate Policy. If the President/Executive Director or his designee is unable to negotiate the purchase of this parcel for just compensation, the General Counsel is hereby authorized and directed to initiate and prosecute the completion of eminent domain proceedings for the acquisition of this parcel for the Silver Line Regional Rail Project. DART shall not exercise its power of eminent domain for the acquisition of the parcel described in Exhibit 1 without approval of such acquisition by the City Council of the City of Coppell for C131-020. DART's exercise of the power of eminent domain in acquiring the herein described parcel will not unduly impair the then existing neighborhood character of property surrounding or adjacent to the property to be condemned, nor unduly interfere with interstate commerce, nor authorize DART to run its vehicles on railroad tracks which are used to transport property. Acquisition of Coppell Parcels 2 1/26/2021 8:45:08 AM Enclosure 1 210011 Section 2: There is a public necessity for the acquisition of Parcel CB 1-024 described in Exhibit 2. This property is necessary and proper for construction of the Silver Line Regional Rail Project and for any other use authorized by Chapter 452 of the Texas Transportation Code, and such use is hereby declared to be a public use for a public purpose. The amount to be paid represents just compensation for this parcel required for the Silver Line Regional Rail Project as determined by a Texas State Certified Appraiser and reviewed by a Texas State Certified Appraiser. In the event the property owner accepts the payment of just compensation, the President/Executive Director or his designee is hereby authorized to execute all necessary legal instruments and to pay necessary relocation expenses, title policy expenses, closing costs, and other such costs as may be required by law to close the purchase of the property. Should the property owner decline the payment of just compensation, then the President/Executive Director or his designee is hereby authorized and directed to negotiate the purchase of such parcel in accordance with DART's Real Estate Policy. If the President/Executive Director or his designee is unable to negotiate the purchase of this parcel for just compensation, the General Counsel is hereby authorized and directed to initiate and prosecute the completion of eminent domain proceedings for the acquisition of this parcel for the Silver Line Regional Rail Project. DART shall not exercise its power of eminent domain for the acquisition of the parcel described in Exhibit 2 without approval of such acquisition by the City Council of the City of Coppell for CB 1-024. DART's exercise of the power of eminent domain in acquiring the herein described parcel will not unduly impair the then existing neighborhood character of property surrounding or adjacent to the property to be condemned, nor unduly interfere with interstate commerce, nor authorize DART to run its vehicles on railroad tracks which are used to transport property. Acquisition of Coppell Parcels 3 1/26/2021 8:45:08 AM Enclosure 1 210011 Declare Public Necessity, Establish Just Compensation, and Authorize the Acquisition of a Public Mass Transit Easement (PMTE) on Parcels CBI -020 and CB1-024 (Aerial Crossings) Located in the City of Coppell, Texas, for the Silver Line Regional Rail Project, and Authorize Eminent Domain Proceedings for All Parcels, if Necessary .. -71 .......................................... .. . Jo than lie Iy BSc ary , ...... . APPROVED AS TO FORM: ,,. Gene Gamez General Counsel Paul N. Wageman Chair ATTEST y.t. TI Presiden ;xccutivc: Director January 26, 2021 Date Acquisition of Coppell Parcels 4 1/26/2021 8:45:08 AM Exhiht I Field Notes Describing E6MRtluare Foot (0.1545 Acres) 210011 Parcel CBI -020 BEING an 6,730 square feet or 0.1545 acre tract of land situated in the McKinney and Williams Survey, Abstract No. 1054, City of Coppell, Dallas County, Texas, said 6,730 square feet of land being a portion of LOT 9CI, BLOCK A, COPPELL HEIGHTS ADDITION, being an Addition to the said City and State, according to the plat thereof filed for record in Instrument Number (ins. No.) 201600016362, Official Public Records, Dallas County, Texas (O.P.R.D.C.T.), said 6,730 square feet of land being a portion of a tract of land that Metrobank, N.A. conveyed to S&P WORLDWIDE, LLC by special warranty deed, as recorded in Instrument Number 201000329127, O.P.R.D.C.T., said 6,730 square feet of land being more particularly described by metes and bounds as follows: BEGINNING at a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set at the southwest lot corner of said Lot 9C1, same being the northwest lot corner of Lot g, Coppell Heights Addition, being an Addition to the said City and State, according to the plat thereof filed for record in Volume 32, Page 229, Map Records, Dallas County, Texas, said beginning point also being on the east right-of-way line of South Belt Line Road (being a variable width public right-of-way); THENCE North 00°35'23" West, along the west lot line of said Lot 9C 1 and along the said east right-of-way line, 16.02 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set fi-om which a 5/8 inch iron rod with a cap stamped "PROBECK 5187" (controlling monument) found at the northwest lot corner of said Lot 9C I, bears North 00°35'23" West, 147.15 feet; THENCE North g9°01'40" East, departing the said lot line, the said right-of-way line and over and across said Lot 9C 1, 369.46 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set on an cast lot line of said Lot 9C 1, same being a west lot line of Lot 9C2, of said Block A from which a 5/8 inch iron rod with a cap stamped "PROBECK 51 87" (controlling monument) found at the northeast lot corner of said Lot 9C 1, same being the most westerly southwest lot corner of said Lot 9C2, said capped iron rod found also being at the southeast lot corner of Lot 913, Block A, Coppell Heights Addition, being an Addition to the said City and State, according to the plat thereof filed for record in Ins. No. 20070194340, O.P.R.D.C.T., bears North 28°53'44" West, 162.61 feet; THENCE South 00°35'23" East, along the said east lot line of Lot 9C I and along the said west lot line of Lot 9C2, 20.41 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set at the most southerly southeast lot corner of said Lot 9C I, same being the most southerly southwest lot corner of said Lot 9C2, said iron rod set also being on the north lot line of Lot 10, Coppell Heights Addition (Volume 32, Page 229); THENCE South 89°42'26" West, along the south lot line of said Lot 9C1 and along the said north lot line of Lot 10, at a distance of 129.59 feet passing the northwest lot corner of said Lot 10, same being the northeast lot corner of said Lot g, and continuing along the said south lot line of Lot 9C I and along the north lot line of said Lot g, in all a total distance of 369.46 feet to the POINT OF BEGINNING, containing 6,730 square feet or 0.1545 acres of land. NOTE: All bearings and coordinates as based on the Texas State Plane Coordinate System, NAD -83 (2011), North Central Zone (4202). The horizontal datum derived from the 2019 NAD -83 Published (CORS) Stations ZFW 1 and TXCO. All distances shown are surface values and may be converted to grid by dividing by the conversion tactor f'or Dallas County of 1.000136506. 4-30-20 Surveyors e= Eric S. Spooner Registered Professional Land Surveyor, Texas No. 5922 Spooner and Associates, Inc. Texas Board of Professional Land Surveying No. 10054900 .eAL OF '\�0 t S T6 ERfC S. SPOONER > 5922 �r AccfiiiIdeG NCoppell Parcels I Shmiith(A 1:45:08 AM rm LOT 9A, BLOCK A. COPPELL HEIGHTS ADDITION VOLUME 85205, PAGE 2124t z M,R,D,CJ. o /8" CIRIF PRGEjECx .5187" 1 Endo ure 1 1--U- LOT 9B, BLOCK A, 72 f 60 COPPELL HEI(;HT5 ADDITION INS NO 200'101913380, < LLGENO ob o 24' FIRE LANE AND INS.&NO. 201000329127.-------.--------- FILED DECEMBER <' MUTUAL ACCESS ESMT. INS. NO. 20070198380, 0 .5/" ciRF 0, 28., 2010 "PROB8ECK 5187"' 0 Directiori 0,P.R.D.C.T. ONE-STORY 0,1545 AC. BUILDING 6,730 O. FT, CBI -020 f0 BE ACOJIRED .. . ......... . . ........ . . - CONCRETE PARKING LOT L2 Ilk, Ll 811 77- L3 Illlri- M wwi� m �m m ""m 0 w mommm-w a'* gro- m w4rm�--- -a-m--w N L4 'VIERIZON LOT LINE" (FIRE DEPARTMENT VAUL.'r POINT OF CIONNECTION BEGINNING \ oC81-_020 10' ELECTRICAL ESIAT, cl� LOT 8, NS, INO, 20070198380.. C) COPPELL HEIGHTS ADDITION 0, P. R. 0. C, T, =jVOLUME 32, PAGE 229, m M.R.D.CJ. Z) LOT 11), Q. LLI COPPELL HEIGHTS ADOITION VOLU PA E 3:2, PAGE 229, li Feet 10. R. D. C. T. lL5* UTILITY EASEMENT uj VOLUME 3217 PA(�E 2:291, m II METROBANK, N,A. TO SP WORLDWIDE, LLC I I Line 'Table < LLGENO INS.&NO. 201000329127.-------.--------- FILED DECEMBER 28., 2010 IJ ri e # Directiori 0,P.R.D.C.T. > I. rASEmrNT TO BE ACOUIRED LOT RC1, BLOCK A, Ll -'---N8 N00'3523"W —9* ....... " -1-'- 16.,02' -3-d —4 COPFDELL HEIGHTS ADDITION 1 O.P.R.D.C.T. OFFICIAL PUBLIC RECORDS, oNS. NO. 201600016362. 1 0-1 4- 0"-"' 5! 3, 6 0 1: ONE-STORY 0,1545 AC. BUILDING 6,730 O. FT, CBI -020 f0 BE ACOJIRED .. . ......... . . ........ . . - CONCRETE PARKING LOT L2 Ilk, Ll 811 77- L3 Illlri- M wwi� m �m m ""m 0 w mommm-w a'* gro- m w4rm�--- -a-m--w N L4 'VIERIZON LOT LINE" (FIRE DEPARTMENT VAUL.'r POINT OF CIONNECTION BEGINNING \ oC81-_020 10' ELECTRICAL ESIAT, cl� LOT 8, NS, INO, 20070198380.. C) COPPELL HEIGHTS ADDITION 0, P. R. 0. C, T, =jVOLUME 32, PAGE 229, m M.R.D.CJ. Z) LOT 11), Q. LLI COPPELL HEIGHTS ADOITION VOLU PA E 3:2, PAGE 229, li Feet 10. R. D. C. T. lL5* UTILITY EASEMENT uj VOLUME 3217 PA(�E 2:291, m II I I Line 'Table < LLGENO IJ ri e # Directiori Leirigth > I. rASEmrNT TO BE ACOUIRED Ll -'---N8 N00'3523"W —9* ....... " -1-'- 16.,02' -3-d —4 1 O.P.R.D.C.T. OFFICIAL PUBLIC RECORDS, L-2 0-1 4- 0"-"' 5! 3, 6 0 1: DALLAS C LOUNTY, TEXAS 0 11-3 S00 -35'213" I. 20.41 < 11 0 MAP RECORDS, DALLAr, COUNTY, TEXAS 1, 1- 1-4 1 S89'42'213"W 1369.4611 rif M(c m) CONTROLLYG MONUMENT 1q0TM I,j 5/8 INCH [RON WITH CAP "SPOONER 1. All 1.,)eur�nq und us bo�iecl on 11 �- r F.- X, 43 4 "S I U fe! P10 rl C C 0 G U- d i El 0 t q- S )P S t q I p z STAMPED 5922" SET NAD 85 ( '2 f) I I o r I h Co n I r 0 1 Z_ 0 R) 1� k T I 10 hc)(izbiltul dotwn rived 'Morn f i e FOUND IRON ROD 2019 N,,%D 83 Publishei:i (CORS) 1.3tolions F)m I o ri d TX C 1), POWER POLE c 41VI2 c' 5t1F V L, 2. Ali (IkAorisces ifiowri ore surfoco voIues and rTi () y b o. c o n v I., r T 0 d to. Irid by d i v i d i F) o I) y f h —j Ly SPRINKLER VA1,VE t 11 �V 2"54 411L O� Conyel'�iio. o I )611os Cou'nfy o f 1 0001 365 1) 6 iVo, WATER VALVE A lw 3. Ti," 3urvey n performed svithowl lhe bel'i"-fif of o fiflo (:ornrnJmtmf, A. FdSerneritS wore n 4) f r e �; e <3 r c I i e d I,) y I h e FIRE HYDRANT Sheet 2 of DART PROJECT CALE COTTON E3[--L,r RE-GIONAL RAIL sys-I-EM SPOONER, TR—A11NR OSM en I PARCEL C811-020 4) ASSOCIATES 5, 7 7:303Q. If00T(0.1545 AC RES) AV-10AWL— Won Ala va"s Of AlfAvic 0- 0- n e r PARC E ---L- TO BE- ACQUIRED MOM Jocobd ARGE W15111:WEFT WN� lCr, ��tfix:OS, tE)oS,7W3$ S -&P WORLDWIDE- LLC Acquisition �of Qo4me'Ll 112xccls; ('�A)Aki, 1, (mpnl, l'idi !(JJF� 2-12—X CONtRACI 12 Ct-K 1 G-20332-70-01 w O, pit). 1 - Enclosure 1 Exhibit 2 Field. Notes Describing a 2,325 Square Foot (0.0534 Acres) 210011 Parcel CBI -024 BEING an 2,325 square feet or 0.0534 acre tract of land situated in the McKinney and Williams Survey, Abstract No. 1054, City of Coppell, Dallas County, Texas, said 2,325 square feet of land being a portion of LOT 9C2, BLOCK A, COPPELL HEIGHTS ADDITION, being an Addition to the said City and State, according to the plat thereof tiled for record in Instrument Number (Ins. No.) 201600016362, Official Public Records, Dallas County, Texas (O.P.R.D.C.T.), said 2,325 square feet of land being a portion of a tract of land that Metrobank, N.A. conveyed to S&P WORLDWIDE, LLC by special warranty deed, as recorded in Ins. No. 201000329127, O.P.R.D.C.T., said 2,325 square feet of land being more particularly described by metes and bounds as follows: BEGINNING at a 5/8 inch iron rod with a cap stamped -SPOONER 5922" set at the southeast lot corner of said Lot 9C2, same being the northeast lot corner of Lot 10, Coppell Heights Addition, being an Addition to the said City and State, according to the plat thereof filed for record in Volume 32, Page 229, Map Records, Dallas County, Texas, said beginning point also being on the west right-of-way line of Sanders Loop (being a 60 feet wide public right-of-way at this point), said beginning point being North 00'39'10" West, 399.90 feet from a 5/8 inch iron rod with a cap stamped "JDJR" (controlling monument) found at the southeast lot corner of Lot 13, Coppell Heights Addition (Volume 32, Page 229), same being the northeast lot corner of Lot 14, Coppell Heights Addition (Volume 32, Page 229); THENCE South 89°42'26" West, along the south lot line of said Lot 9C2 and along the north lot line of said Lot 10, 110.41 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set at the most southerly southwest lot corner of said Lot 9C2, same being the most southerly southeast lot corner of Lot 9C 1 of said Block A; THENCE North 00°35'23" West, along the westerly lot line of said Lot 9C2 and along the easterly lot line of said Lot 9C 1, 20.41 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set from which a 5/8 inch iron rod with a cap stamped "PROBECK 5187" (controllin(I monument) found at the most westerly southwest lot corner of said Lot 9C2, same being the northeast lot corner of said Lot 9C I , said iron rod found also being at the southeast lot corner of Lot 9B, Block A, Coppell Heights Addition, being an Addition to the said City and State, according to the plat thereof tiled for record in Ins. No. 20070198380, O.P.R.D.C.T., bears North 28°53'44" West, 162.61 feet; THENCE North 89°01'40" East, departing the said lot lines and over and across said Lot 9C2, 110.41 feet to a 5/8 inch iron rod with a cap stamped "SPOONER 5922" set on the east lot line of said Lot 9C2, same being the said west right-of-way line of Sanders Loop; THENCE South 00°35'23" East, along the said east lot line and along the said west right-of-way line, 21.71 feet to the POINT OF BEGINNING, containing 2,325 square feet or 0.0534 acres of land. NOTE: All bearings and coordinates as based on the Texas State Plane Coordinate System, NAD -83 (2011), North Central Zone (4202). The horizontal datum derived from the 2019 NAD -83 Published (CORS) Stations ZFW 1 and TXCO. All distances shown are surface values and may be converted to grid by dividing by the conversion factor for Dallas County of 1.000136506. 011 SurveyorsT)Wie.7Eric S. Spooner Registered Professional Land Surveyor, Texas No Spooner and Associates, Inc. Texas Board of Professional Land Surveying No. 4-30-20 5922 I116MRIIII] �- �� r �r t / l 4 ERIC S. SPOONER > 5922 I ., SuRq r ewr AcclQWAUCoppell Parccls 3 ShMb LOlfi l:45:0g AM } N Enclosure 1 ` } 210011 N LOT 98, BLOCK A, 1 ! COPPELL HEIGHTS ADDITION 5/8wro CIRF I 1 ! INS. NO. 20070198380, O. P.R.D. C. T. "PROBECK 5187" (CM) METROBANK, N.A. TO ' S&P WORLDWIDE, LLC 24' FIRE LANE AND INS. NO. 201000329127, 1 MUTUAL ACCESS ESMT. C� / f FILED DECEMBER 28, 2010 1 INS. NO. 20070198380. ` / O.P.R.D.C.T. 1 0.P.R C. T. K I — — LOT 9C2. BLOCK A, � a \ 7. a 2s s COPPELL HEIGHTS ADDITION } INS. NO. 201600016362, Feet —�®�®®..........-- ..................._P--v'y \ O. P. R. D. C. T. i LOT 9Ci, BLOCK A, COPPELL N HEIGHTS ADDITION !y ` 10' ELECTRICAL ESMT. I 24' FIRE LANE AND ENS. N0. 201 .C.T. 63fi2' INS, NO. 20070198380, i.. _—.. MUTUAL ACCESS ESMT. O.P. R.D.C. T. t \ O.P.R.D.C.T. INS. NO. 20070198380, O. P. R.D. C. T. ONE—STORY25 2' WATEESMT, Q BUILDING I I / �— NS. XN05 200701R 98380, O,P,R.D.C.T. I ----- ®®.-----------...— ---��' L3 t � FIRE DEPARTMENT CONCRETE/ J aG PARKINLOT �� ■■�■■■■1 ''® �oNNECT�oN rCL 4 d w L24_ V1 .,e ww........ "' ��W, ` POWER-" .__. LINES 9 }ERNO'N LOT LINE` L7 I;.I FAULT 0.0534 AC. o u POINT OF C81-024 2,325 SQ. FT. I a? BEGINNING Ln r I I TO BE ACQUIRED c)) 0 Vol A, R I I' LOT 10, " C).0 ry cd I 15' UTILITY EASEMENT COPPELL HEIGHTS ADDITION 0" VOLUME 32 PAGE 229, VOLUME 32, PAGE 229, i 3 M.R.5.C.T. M. R. D. C. T.I IO O te" RI I — Li new Table J W CIOne U LiDirectloWn Length .... Y — L1 S89 -4226"W 110.41' — — �0 4 n G, I L2 N00 -35'23"W 20.41' �� GLS 0 LEGEND _ _.Uj a �::: EASEMENT TO BE ACQUIRED L3 N$�'0 � '40"E 1 1 0.41 ' � z _ L4 S00'35'23"E 21.71' ��— 3. A 0.IP. R.O.C.T. OFFICIAL PUBLIC RECORDS, oX DALLAS COUNTY, TEXAS 548" CIRF O' D M,R.O.C.T. MAP RECORDS, DALLAS COUNTY, TEXAS (CM) m (CM) CONTROLLING MONUMENT NOTES' ;^ 1, All bearing and coordinates as based on ra 5/8 INCH IRON WITH CAP the Texas State (Plane Coordinate System m STAMPED "SPOONER 5922" SET NAD 83 (201 1 ) North Central Zone 4202). The horiizantal datum derived ram he z 2019 NAD 83 Published CORS Stations FOUND (IRON ROD ( z ZFW1 and TXCO. VW 2. AIII distances shown ore surface values and I POWER POLE a �, rr� �A Vj may be converted to qr:d by dividing by 0 YES ,+'� Y��r the conversion factor for Dolias County of SPRINKLER VALVE +'/fY ,� �`�"d 10,5 1.000136506 -4 3. This survey was performed without the 11 WATER VALVE benefit of a title commitment, 4. Easements were not researched by the FIRE HYDRANT surveyor. Sheet 2 of 2 os DART PROJECT 1 50 ......... .. COTTON( BELT E("InCNAL PAR. SYSTEI Dt�r — d ROsrnent PARCEL CBI -024 OPWNERdocotas r��' ESlaaner A X325 SC. FOOT (0.0534 ACRES) HA � PARCEL TO BE ACQUIRED FROM ,tocobs 0 �, �.�_ S IS WORLDWIDE, LLC ca WX'f-D'Oj )rra r 7. w T � r u��:� � rn 2-2'020f o xi �rvu�r�pr aaar v�dw��r «�a�ri 4.Arm r.,<r,�wa 02.-1 y CattT1 ACT D No x a Ad�rmi6tiran rsf f swnr"hr-ill Pnrvelc irw�, ��..Y�,� xM9,,: 1,01.11A, 4 Af ," C-2033270-01 Enclosure 2 ,Ernab 2 C',P FE L File ID: 2021-5556 Version: 1 City of Coppell, Texas Master File Number: 2021-5556 Type: Agenda Item Reference: File Name: Declaration of Local Disaster and a State of Emergency 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Agenda Ready In Control: City Council File Created: 02/17/2021 Final Action: Title: Consider approval of a Resolution extending an Emergency Declaration of Local Disaster and a State of Emergency as a result of severe winter weather; and authorizing the Mayor to sign. Notes: Sponsors: Attachments: Update to City Council Memo.pdf, Resolution Extending Mayoral Declaration of a State of Emergency.pdf, City of Coppell Declaration of Local Disaster and State of Emergency.pdf, Disaster Declaration by Governor Abbott.pdf, Disaster Declaration by Dallas County Judge Jenkins.pdf, Executive Order of County Judge Clay Lewis Jenkins.pdf Contact: Drafter: Related Files: History of Legislative File Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5556 Title Consider approval of a Resolution extending an Emergency Declaration of Local Disaster and a State of Emergency as a result of severe winter weather; and authorizing the Mayor to sign. Summary Fiscal Impact: [Enter Fiscal Impact Statement Here] City of Coppell, Texas Page 1 Printed on 2/19/2021 Master Continued (2021-5556) Staff Recommendation: [Enter Staff Recommendation Here] Strategic Pillar Icon: Sustainable Government City of Coppell, Texas Page 2 Printed on 2/19/2021 T H E - C I T Y 0 F COPPELL w h 1 MEMORANDUM To: Mayor and City Council From: Mike Land, City Manager Date: February 23, 2021 Reference: Resolution extending an Emergency Declaration of a State of Emergency as a result of the severe winter weather event. On February 15th, a severe winter weather event impacted Coppell and the state of Texas as a whole. Mayor Hunt issued a Local Disaster Declaration of Emergency for the City of Coppell on February 17th. There have been Disaster Declarations issued by Governor Greg Abbott and Dallas County Judge Clay Jenkins. The proposed Resolution to extend the declaration will continue for thirty days to assist our community through the recovery phase of this event. RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS, EXTENDING A MAYORAL DECLARATION OF A STATE OF LOCAL DISASTER AS A RESULT OF THE SEVERE WINTER WEATHER EVENT; PROVIDING FOR INTERIM PUBLIC SAFETY MEASURES; REPEALING ALL RESOLUTIONS IN CONFLICT; PROVIDING A SEVERABILITY CLAUSE AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Mayor of Coppell on Wednesday, February 17, 2021 signed a Declaration Declaring a State of Emergency in response to the severe winter weather event affecting the state of Texas; and WHEREAS, the circumstances surrounding the severe winter weather event have increased the need for public safety response; and. WHEREAS, State law provides that the Mayoral Declaration must expire on the seventh (7th) day after its issuance; and WHEREAS, the severe weather event continues to necessitate an extensive and prompt public safety response; and, the regulations set forth in the Mayoral Declaration may need to be extended and/or modified in order to continue to protect the general public; NOW THEREFORE, BE IT RESOLVED AND ORDER BY THE CITY COUNCIL OF THE CITY OF COPPELL, TEXAS THAT: SECTION 1. The Mayoral Declaration dated Wednesday, February 17, 2021, and set to expire on February 23, 2021, which is attached hereto as Exhibit A, is hereby continued and renewed and shall expire at 11:59p.m. on March 25, 2021, unless extended by this Council. SECTION 2. The City Manager and Mayor shall take all steps necessary, expressed and implied under said Declaration and Order in accordance with State law and the City of Coppell Emergency Management Plan to protect the health, safety and welfare of the citizens of the City of Coppell. SECTION 3. The extended Mayoral Declaration and Order is ADOPTED, CONTINUED AND RENEWED and the City Council hereby takes the additional action as amended herein as follows: a. That the City Manager or his designee may utilize the Federal Emergency Management Act procurement during exigent or emergency provision of the Code of Federal Regulations. TM 120728 b. The City Manager may waive enforcement of any regulatory and ordinance provision for any businesses and residences subject to this order in order to promote and execute the provisions of this Resolution; the Mayor and City Manager make take appropriate action to execute the City Emergency Management Plan as adopted in the Code of Ordinances to protect the health, safety and welfare of the citizens of Coppell. SECTION 4. Any prior resolution of the City Council in conflict with the provisions contained in this Resolution are hereby repealed and revoked. SECTION 5. Should any part of this Resolution be held to be invalid for any reason, the remainder shall not be affected thereby, and such remaining portions are hereby declared to be severable. SECTION 6. This Resolution shall become effective immediately from and after its passage, as the law and charter in such cases provide. DULY PASSED and approved by the City Council of the City of Coppell, Texas, on this the 23rd day of February 2021. APPROVED AS TO FORM: ROBERT HAGER, CITY ATTORNEY APPROVED: KAREN SELBO HUNT, MAYOR ATTEST: ASHLEY OWENS, CITY SECRETARY 2 TM 120728 P�,, y ry yr COP ELL �rc r��"Irt�w�r��y ,� rlm ✓ a��. DECLARATION OF LOCAL DISASTER AND STATE OF EMERGENCY EFFECTIVE FEBRUARY 17, 2021 WHEREAS, on February 14, 2021 a severe weather event occurred resulting in the accumulation of significant snowfall and extreme prolonged freezing temperatures; and WHEREAS, reasonable measures must be taken to cope with this disaster to prevent effects throughout the City of Coppell and Dallas and Denton Counties; and WHEREAS, the Governor has declared a statewide emergency by proclamation for such conditions NOW, THEREFORE, I, KAREN SELBO HUNT, MAYOR OF THE CITY OF COPPELL, TEXAS, DO HEREBY PROCLAIM at 3 p.m., on the 17th day of February 2021, a local state of disaster; and: 1. That a local state of disaster for public health and safety emergency is hereby declared for the City of Coppell, Texas, pursuant to section 418.108(a) of the Texas Government Code. 2. Pursuant to section 418.108(b) of the Government Code, the state of disaster for public health and safety emergency shall continue through February 23, 2021 unless continued or renewed by the City Council of Coppell, Texas. 3. Pursuant to section 418.108(c) of the Government Code, this declaration of a local state of disaster for public health and safety emergency shall be given prompt and general publicity and shall be filed promptly with the City Secretary. 4. Pursuant to section 418.108(d) of the Government Code, this declaration of a local state of disaster activates the City of Coppell emergency management plan. 5. The order is subject to the Proclamation of the Governor pursuant to Section 418.016 of the Texas Government Code, any regulatory statute prescribing the procedures for conduct of state business or any order or rule of a state agency that would in any way prevent, hinder, or delay necessary action in coping with this disaster shall be suspended upon written approval of the Office of the Governor. However, to the extent that the enforcement of any state statute or administrative rule regarding contracting or procurement would impede any state agency's emergency response that is necessary to protect life or property threatened by this declared disaster. I hereby authorize the suspension of such statutes and rules for the duration of this declared disaster. 6. I further direct the City Manager, or his designee, to undertake whatever reasonable action and to conduct whatever disaster mitigation measures necessary to protect the general health, safety and welfare of the citizens of Coppell under the Emergency Management Plan as necessary. 7. That this proclamation shall take effect immediately from and after its issuance. 1 TM 120680 P�,, y ry yr COP ELL �rc r��"Irt�w�r��y ,� rlm ✓ a��. DECLARED this 17th day of February 2021 e4OU4�z� Karen Selbo Hunt Mayor, City of Coppell Ashley Owens City Secretary TM 120680 PROCLAMATION BY THE V,4,*M �11 7110-TV19, TO ALL TO WHOM THESE PRESENTS SHALL COME: 1, GREG ABBOTT, Governor of the State of Texas, do hereby certify that severe winter weather poses an imminent threat of widespread and severe property damage, injury, and loss of life due to prolonged freezing temperatures, heavy snow, and freezing rain statewide. THEREFORE, in accordance with the authority vested in me by Section 418.014 of the Texas Government Code, I do hereby declare a state of disaster in all 254 counties based on the existence of such threat. Pursuant to Section 418.017 of the code, I authorize the use of all available resources of state government and of political subdivisions that are reasonably necessary to cope with this disaster. Pursuant to Section 418.016 of the code, any regulatory statute prescribing the procedures for conduct of state business or any order or rule of a state agency that would in any way prevent, hinder, or delay necessary action in coping with this disaster shall be suspended upon written approval of the Office of the Governor. However, to the extent that the enforcement of any state statute or administrative rule regarding contracting or procurement would impede any state agency's emergency response that is necessary to protect life or property threatened by this declared disaster, I hereby authorize the suspension of such statutes and rules for the duration of this declared disaster. In accordance with the statutory requirements, copies of this proclamation shall be filed with the applicable authorities. IN TESTIMONY WHEREOF, I have hereunto signed my name and have officially caused the Seal of State to be affixed at my office in the City of Austin, Texas, this the 12' day of February, 2021. ..109 GREG ABBOTT Governor F1111 -11::D !IN T' iE arl,,GCE OF pHE SECRETARY OF STATE 0'r -LOCK FEB 12021 Governor Greg Abbott Proclamation February 12, 2021 Page 2 ATTESTED BY: I001% RITH R. HUS Secretary of State TATE R ED �jq "THE 0�.-.TK' 2 OF PHE s%-RETARY OF S - FEB 12 7.021 DALLAS COUNTY ORDER OF COUNTY JUDGE CLAY JENKINS DATE ORDER ISSUED: February 15, 2021 WHEREAS, on February 12, 2021, Dallas County, Texas experienced severe snow and ice storm coupled with extremely cold temperatures; WHEREAS, due to record low temperatures, the Texas power system is currently facing an unprecedented peak in demand for electricity and, at times this record demand has exceeded the electric generation available to serve the grid; WHEREAS, in response, the Electric Reliability Council of Texas (ERCOT) has requested utilities across the state to implement controlled power outages to reduce high demand and protect the integrity of the electric grid, and the length of these controlled outages has been significantly extended beyond normal due to the current emergency grid conditions and severe cold weather; WHEREAS, these outages have been taking place across the service territory, and ERCOT has said they could be required through Tuesday; and WHEREAS, the citizens and businesses of Dallas County can do their part to help alleviate the strain of electricity demand on the grid. Any reduction of electricity consumption, particularly during peak morning hours tomorrow, will help stabilize the grid and reduce the likelihood that more controlled outages will be necessary. WHEREAS, due to the current weather event, Dallas County Judge Clay Jenkins has issue a Local Declaration ofDisaster on February 15, 2021; WHEREAS, pursuant to this current Local Declaration of Disaster, Dallas County Judge Clay Jenkins issues the following executive orders: UNDER THE AUTHORITY OF TEXAS GOVERNMENT CODE SECTION 418.108, DALLAS COUNTY JUDGE CLAY JENKINS ORDERS: Effective as of 8:00 p.m. on February 15, 2021, and continuing until rescinded or expires by operation of law: 1. All non-essential businesses are advised to delay their opening or start time until 10:00 a.m. 2. All manufacturing and industrial businesses that use electricity in their operations/processes are advised to close on February 16, 2021, or at minimum to the greatest extent possible shut down any non-essential processes or operations for that day. 3. All residents and businesses in Dallas County are advised to set their thermostats to no more than 68 degrees. 4. This Order does not apply to businesses that provide essential services or any manufacturing or industrial processes or operations that must remain engaged to prevent 1 DALLAS COUNTY damage to facilities or equipment or to otherwise maintain the integrity of those processes or operations. 5. Under this Order, no person shall sell any of the following goods or services for more than the regular retail price the person charged for the goods or services on February 11, 2021, except where an increased retail price is the result of increased supplier or other costs (including the loss of supplier supporting funds): a. groceries, beverages, toilet articles, and ice; b. restaurant, cafeteria, and boarding-house meals; c. medicine, pharmaceutical and medical equipment, and supplies; and d. hotel rooms, motel rooms, or any other temporary lodging available to the public. 6. The County of Dallas must promptly provide copies of this Order by posting on the Dallas County website. In addition, the owner, manager, or operator of any facility that is likely to be impacted by this Order is strongly encouraged to post a copy of this Order onsite and to provide a copy to any member of the public asking for a copy. If any subsection, sentence, clause, phrase, or word of this Order or any application of it to any person, structure, gathering, or circumstance is held to be invalid or unconstitutional by a decision of a court of competent jurisdiction, then such decision will not affect the validity of the remaining portions or applications of this Order. IT IS SO ORDERED CLAY JENKINS DALLAS COUNTY JUDGE 2 C',P FE L File ID: 2021-5555 Version: 1 File Name: CM Reports City of Coppell, Texas Master File Number: 2021-5555 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: City Manager Re po its In Control: Administration File Created: 02/17/2021 Final Action: Title: Report from the City Manager regarding city activities during severe weather event. Notes: Sponsors: Enactment Date: Attachments: Enactment Number: Contact: Hearing Date: Drafter: Effective Date: Related Files: History of Legislative File ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5555 Title Report from the City Manager regarding city activities during severe weather event. Summary City of Coppell, Texas Page 1 Printed on 2/19/2021 City of Coppell, Texas C',P FE L File ID: 2021-5547 Version: 1 File Name: Mayor & CC Reports 2/23/21 Master File Number: 2021-5547 Type: Agenda Item Reference: 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Mayor and Council Re po its In Control: City Council File Created: 02/15/2021 Final Action: Title: Report by the City Council on recent and upcoming events. Notes: Sponsors: Attachments: Contact: Drafter: Related Files: History of Legislative File Enactment Date: Enactment Number: Hearing Date: Effective Date: Ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5547 Title Report by the City Council on recent and upcoming events. Summary City of Coppell, Texas Page 1 Printed on 2/19/2021 C',P FE L File ID: 2021-5546 Version: 1 City of Coppell, Texas Master File Number: 2021-5546 Type: Agenda Item Reference: =ile Name: CC Committee Repots 2/23/21 255 E. Parkway Boulevard Coppell, Texas 75019-9478 Status: Council Committee Re po its In Control: City Council File Created: 02/15/2021 Final Action: Title: A. Report on Dallas Regional Mobility Coalition - Councilmember Gary Roden B. Report on Woven Health Clinic - Mayor Pro Tem Mark Hill C. Report on Metrocrest Services - Councilmembers Wes May and Biju Mathew Notes: Sponsors: Enactment Date: Attachments: Enactment Number: Contact: Hearing Date: Drafter: Effective Date: Related Files: History of Legislative File ver- Acting Body: Date: Action: Sent To: Due Date: Return Result: sion: Date: Text of Legislative File 2021-5546 Title A. Report on Dallas Regional Mobility Coalition - Councilmember Gary Roden B. Report on Woven Health Clinic - Mayor Pro Tem Mark Hill C. Report on Metrocrest Services - Councilmembers Wes May and Biju Mathew Summary City of Coppell, Texas Page 1 Printed on 2/19/2021