CP 2022-02-22City Council
City of Coppell, Texas
Meeting Agenda
255 E. Parkway Boulevard
Coppell, Texas
75019-9478
Council Chambers5:30 PMTuesday, February 22, 2022
WES MAYS BRIANNA HINOJOSA-SMITH
Mayor Mayor Pro Tem
CLIFF LONG JOHN JUN
Place 1 Place 5
DON CARROLL BIJU MATHEW
Place 3 Place 6
KEVIN NEVELS MARK HILL
Place 4 Place 7
MIKE LAND
City Manager
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.Work Session (Open to the Public) 1st Floor Conference Room
A.Discussion regarding agenda items.
B.Discussion regarding citizen comments read into the record.
Page 1 City of Coppell, Texas Printed on 2/24/2022
February 22, 2022City Council Meeting Agenda
Citizen Comments Memo.pdfAttachments:
Regular Session
3.Invocation 7:30 p.m.
4.Pledge of Allegiance
Proclamations
5.Consider approval of the proclamation celebrating the month of February
as “Black History Month”, and authorizing the Mayor to sign.
Proclamation.pdfAttachments:
6.Citizens’ Appearance
7.Consent Agenda
A.Consider approval of the minutes: February 8, 2022.
CM 2022-02-08.pdfAttachments:
B.Consider approval of a professional services agreement with Halff &
Associates, for Engineering & Design Services for the Magnolia Park
Trail, not to exceed the amount of $191,913.00; and authorizing the City
Manager to sign any necessary documents.
Memo.pdf
Agreement.pdf
Attachments:
C.Consider approval of the Annual Comprehensive Financial Report (ACFR)
for the fiscal year ending September 30, 2021.
Memo.pdf
2021 ACFR.pdf
Attachments:
D.Consider approval of the waiver of the application fee for a PD amendment
for Sherwood Park.
Memo.pdfAttachments:
E.Consider approval of an Ordinance adding to the Code of Ordinances
Section 8-1-5 “Temporary Speed Zone In Construction Or Work Zones” to
add the temporary maximum speed during construction; establish a penalty
for a violation; and providing an effective date; and authorizing the Mayor to
sign.
Temp Speed Limit Memo.pdf
Temp Speed Limit Ordinance.pdf
Attachments:
Page 2 City of Coppell, Texas Printed on 2/24/2022
February 22, 2022City Council Meeting Agenda
End of Consent Agenda
Presentation of annual Audit Results.8.
9.PUBLIC HEARING:
Consider approval of an Ordinance of the City of Coppell, Texas,
readopting, ratifying, republishing and extending the Chapter 9 of the Code
of Ordinances, Article 9-17, “Curfew Hours for Minors,” for a period of three
(3) years; and authorizing the Mayor to sign.
Curfew Memo.pdf
Curfew Ordinance.pdf
Attachments:
10.Presentation and discussion of proposed changes to the Short-Term
Rental Ordinance.
STR Memo.pdf
STR Ordinance.pdf
Attachments:
11.Consider approval of an Ordinance repealing Chapter 1, Article 1-13
“Code of Conduct” in its entirety; and authorizing the Mayor to sign.
Memo.pdf
Repealing Ordinance.pdf
Attachments:
12.City Manager Reports - Project Updates and Future Agendas
13.Mayor and Council Reports
Report by the Mayor and City Council on recent and upcoming events.
14.Council Committee Reports concerning items of community involvement with no
Council action or deliberation permitted.
A. Report on Dallas Regional Mobility Coalition - Councilmember Don
Carroll
B. Report on Woven Health Clinic - Councilmember Mark Hill
C. Report on Metrocrest Services - Councilmember Biju Mathew
D. Report on Coppell Seniors - Councilmember Jun
E. Report on Historical Society - Councilmember Long
15.Public Service Announcements concerning items of community interest with no
Council action or deliberation permitted.
16.Necessary Action from Executive Session
17.Adjournment
________________________
Wes Mays, Mayor
Page 3 City of Coppell, Texas Printed on 2/24/2022
February 22, 2022City Council Meeting Agenda
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 18th day of February, 2022, 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).
Page 4 City of Coppell, Texas Printed on 2/24/2022
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6136
File ID: Type: Status: 2022-6136 Agenda Item Work Session
1Version: Reference: In Control: City Council
02/14/2022File Created:
Final Action: WKS 2/22/22File Name:
Title: A.Discussion regarding agenda items.
B.Discussion regarding citizen comments read into the record.
Notes:
Sponsors: Enactment Date:
Citizen Comments Memo.pdfAttachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6136
Title
A.Discussion regarding agenda items.
B.Discussion regarding citizen comments read into the record.
Summary
Page 1City of Coppell, Texas Printed on 2/24/2022
MEMORANDUM
To: Mayor and City Council
From: Mike Land, City Manager
Date: February 22, 2022
Reference: Discussion regarding citizen comments read into the record.
At the request of Mayor Wes Mays, this item has been placed on Work Session.
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6148
File ID: Type: Status: 2022-6148 Agenda Item Proclamations
1Version: Reference: In Control: City Council
02/16/2022File Created:
Final Action: Black History MonthFile Name:
Title: Consider approval of the proclamation celebrating the month of February as
“Black History Month”, and authorizing the Mayor to sign.
Notes:
Sponsors: Enactment Date:
Proclamation.pdfAttachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6148
Title
Consider approval of the proclamation celebrating the month of February as “Black History
Month”, and authorizing the Mayor to sign.
Summary
Fiscal Impact:
[Enter Fiscal Impact Statement Here]
Staff Recommendation:
[Enter Staff Recommendation Here]
Strategic Pillar Icon:
Page 1City of Coppell, Texas Printed on 2/24/2022
PROCLAMATION
WHEREAS, during Black History Month, we celebrate the many achievements and contributions
made by people of African descent to our economic, cultural, spiritual, and political development; and
WHEREAS, in 1926, Dr. Carter G. Woodson initiated Black History Week; and for many years,
the second week of February was chosen to celebrate the contributions and achievements of Black people
in the United States; and
WHEREAS, in 1976, as part of the nation’s bicentennial, Black History Week was
expanded and became established as Black History Month, and is now celebrated all over North America;
and
WHEREAS, we celebrate the diversity of Black individuals in Coppell, Texas, our nation and the
Black diaspora, whether they identify as African, African-American, Afro-Latino, Afro-Caribbean, or
Black; and
WHEREAS, the Black History Month 2022 theme is “Black Health and Wellness” and is set
every year by the Association for the Study of African American Life and History®; and
WHEREAS, the 2022 theme considers activities, rituals and initiatives that Black communities
have done to be well, including the legacy of Black scholars, midwives, nurses, and doctors; and
WHEREAS, we uplift our community leaders, Black business owners, professionals and others
who promote well-being and knowledge throughout the many facets of the Black community as part of
our whole inclusive community; and
WHEREAS, the observance of Black History Month calls our attention to the continued need to
battle racism and build a society that lives up to its democratic ideals; and
WHEREAS, The City of Coppell continues to work toward becoming an inclusive community in
which all citizens-past, present, and future-are respected and recognized for their contributions and
potential contributions to our community, the state, the country, and the world; and
WHEREAS, the City of Coppell is proud to honor the history and contributions of Black
individuals in our community, throughout our state, and nation.
NOW, THEREFORE, I, Wes Mays, Mayor of the City of Coppell, do hereby proclaim the
month of February, as
“BLACK HISTORY MONTH”
IN WITNESS THEREOF, I have set my hand and caused the seal of the City of Coppell to be affixed this
22nd day of February 2022.
ATTEST: Wes Mays, Mayor
Ashley Owens, City Secretary
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6147
File ID: Type: Status: 2022-6147 Agenda Item Agenda Ready
1Version: Reference: In Control: City Council
02/15/2022File Created:
Final Action: Minutes 2/8/22File Name:
Title: Consider approval of the minutes: February 8, 2022.
Notes:
Sponsors: Enactment Date:
CM 2022-02-08.pdfAttachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6147
Title
Consider approval of the minutes: February 8, 2022.
Summary
Page 1City of Coppell, Texas Printed on 2/24/2022
255 E. Parkway Boulevard
Coppell, Texas
75019-9478
City of Coppell, Texas
Minutes
City Council
5:30 PM Council ChambersTuesday, February 8, 2022
WES MAYS BRIANNA HINOJOSA-SMITH
Mayor Mayor Pro Tem
CLIFF LONG JOHN JUN
Place 1 Place 5
DON CARROLL BIJU MATHEW
Place 3 Place 6
KEVIN NEVELS MARK HILL
Place 4 Place 7
MIKE LAND
City Manager
Wes Mays;Cliff Long;Brianna Hinojosa-Smith;Don Carroll;Kevin Nevels;John
Jun;Biju Mathew and Mark Hill
Present 8 -
Also present were Deputy City Managers Vicki Chiavetta and Traci Leach, City Attorney
Robert Hager and City Secretary Ashley Owens.
The City Council of the City of Coppell met in Regular Session on Tuesday, February 8,
2022 at 5:30 p.m. in the City Council Chambers of Town Center, 255 Parkway
Boulevard, Coppell, Texas.
Call to Order1.
Mayor Wes Mays called the meeting to order, determined that a quorum was
present and convened into the Executive Session at 5:32 p.m.
Executive Session (Closed to the Public) 1st Floor Conference Room2.
Section 551.071, Texas Government Code - Consultation with City Attorney.
Seek legal advice from City Attorney concerning appointment and
removal of boards and commissions members.
Discussed under Executive Session
Page 1City of Coppell, Texas
February 8, 2022City Council Minutes
Work Session (Open to the Public) 1st Floor Conference Room3.
Mayor Wes Mays adjourned the Executive Session at 7:10 p.m. and convened
into the Work Session at 7:13 p.m.
A.Discussion regarding agenda items.
B.Discussion regarding cancellation of the March 8 or March 22, 2022,
City Council meeting.
C.Discussion regarding The Duck Pond Park renovations.
D.Discussion regarding proposed changes to the Code of Conduct and
update on Social Media guidelines.
Presented in Work Session.
Regular Session
Mayor Wes Mays recessed the Work Session at 7:27 p.m. and reconvened into
the Regular Session at 7:35 p.m.
Invocation 7:30 p.m.4.
Priest Subra Rallabandi with Sri Harihara Peetham gave the Invocation.
Pledge of Allegiance5.
Mayor Wes Mays and the City Council led those present in the Pledge of
Allegiance.
Citizens’ Appearance6.
David Schauf emailed a letter regarding utility billing equity to the City
Secretary's Office. The email was read into the record.
Consent Agenda7.
A.Consider approval of the minutes: January 21 and 22, 2022, and January
25, 2022.
A motion was made by Councilmember Don Carroll, seconded by
Councilmember Kevin Nevels, that Consent Agenda Items A-C be approved.
The motion passed by an unanimous vote.
B.Consider approval of awarding Bid #1122-02; Royal and Northpoint
traffic signal to Durable Specialties; for the supply and installation of a
traffic signal; in the amount of $285,000.00; funded through Bond
proceeds; and authorizing the City Manager to sign any necessary
documents.
A motion was made by Councilmember Don Carroll, seconded by
Councilmember Kevin Nevels, that Consent Agenda Items A-C be approved.
The motion passed by an unanimous vote.
Page 2City of Coppell, Texas
February 8, 2022City Council Minutes
C.Consider approval of a professional services agreement with
Kimley-Horn and Associates, for Engineering & Design Services for
renovations to The Duck Pond Park, not to exceed the amount of
$85,500.00, as provided for in the CRDC Fund Balance; and authorizing
the City Manager to sign any necessary documents.
A motion was made by Councilmember Don Carroll, seconded by
Councilmember Kevin Nevels, that Consent Agenda Items A-C be approved.
The motion passed by an unanimous vote.
End of Consent Agenda
8.Consider approval of an Ordinance of The City of Coppell, Texas,
amending the Code of Ordinances by amending Chapter 6 ‘Business
Regulations’, Article 6-15 ‘Temporary Signs’, Section 6-15-5, ‘Provisions
for All Zoning Districts’; by amending the Subsection (8)(C) to amend
the time temporary banner signs at a location shall be permitted from five
times to twelve; and authorizing the Mayor to sign.
Presentation: Mindi Hurley, Director of Community Development, made a
presentation to City Council.
A motion was made by Councilmember Don Carroll, seconded by
Councilmember Mark Hill, that this Agenda Item be approved. The motion
passed by an unanimous vote.
Enactment No: OR 2022-1569
9.Consider approval of awarding Bid # Q-0122-01, Wagon Wheel
Elevated Storage Tank Rehabilitation; to O and J Coatings, Inc.; for the
rehabilitation of the Wagon Wheel elevated tank; in the amount of
$975,500.00; with a potential early completion incentive of $30,000.00;
for a total contract amount of $1,005,500.00; funded through Bond
proceeds; and authorizing the City Manager to sign any necessary
documents.
Presentation: Kent Collins, Director of Public Works, made a presentation to
City Council.
A motion was made by Councilmember Kevin Nevels, seconded by
Councilmember Mark Hill, that this Agenda Item be approved. The motion
passed by an unanimous vote.
10.Discuss and consider removal of Venky Venkatraman as a member of
the Conduct Review Board.
As a result of Executive Session, this item was pulled from the agenda.
City Manager Reports - Project Updates and Future Agendas11.
Due to the winter storm, our contractor was delayed in completing the sewer
Page 3City of Coppell, Texas
February 8, 2022City Council Minutes
relocation work on Belt Line Road, related to the DART Silver Line. Therefore,
the traffic switch to the northbound lanes has been delayed to February 21st.
PIER Phase IV (UB Billing and Customer Self Service Software
Implementation): Staff spent many hours verifying data last week before going
live with the new system yesterday. This was a continuation of the numerous
data validation runs performed over the last year to prepare for go live
yesterday. The process has included lots of testing of various processes. In
addition, staff has been very thoughtful regarding the impact on our residents
and continue to work to provide a positive customer experience.
At the end of the yesterday, we had 325 citizens registered on the CSS portal.
This means staff answered 325 calls or emails yesterday as each customer
needed to call the City to obtain their customer id. This allowed staff to answer
any additional questions. The call-tree allowed calls to be answered by
employees throughout the organization, we were able to handle the increased
call volume.
The kiosk is currently down, but staff and the vendor are working together to
resolve the error message. However, staff anticipates the kiosk being
available tomorrow.
Mayor and Council Reports12.
Report by the City Council on recent and upcoming events.
After 31 years of service to the City of Coppell, Jennifer Miller, Director of
Finance, announced her retirement effective February 4, 2022. Join us for a
retirement celebration on Friday, February 11 from 4 - 6 pm at Coppell Town
Center. The celebration was originally scheduled for Friday, February 4, but
was postponed due to inclement weather.
Theatre Coppell Presents: PEROT! American Patriot, born during the Great
Depression, Ross Perot Sr. became one of America’s most beloved billionaires.
He built the computer services industry, battled General Motors, helped
veterans, and ran (twice) for president of the United States. Written by
Watchdog Columnist Dave Lieber for The Dallas Morning News, this play will
be presented by Theatre Coppell in its world premiere, which examines
Perot’s life-long motto: Always pursue world-class excellence. For dates, times
and ticket information please go to coppellartscenter.org.
Public Service Announcements concerning items of community interest with no
Council action or deliberation permitted.
13.
Earl Roger's Memorial Service and Celebration of Life will be on February 20,
2022, at 2:30 p.m. at the Coppell Senior & Community Center, 345 W Bethel Rd,
Coppell.
Pete Wilson's Memorial Service will be on March 5, 2022, at 3 p.m. at the
Coppell Arts Center, 505 Travis Street, Coppell.
Necessary Action from Executive Session14.
Please see Agenda Item No. 10.
Page 4City of Coppell, Texas
February 8, 2022City Council Minutes
Mayor Wes Mays recessed the Regular Session at 8:02 p.m. and reconvened
into the Work Session at 8:03 p.m.
Adjournment15.
There being no further business before the City Council, the meeting was
adjourned at 8:23 p.m.
________________________
Wes Mays, Mayor
ATTEST:
______________________________
Ashley Owens, City Secretary
Page 5City of Coppell, Texas
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6137
File ID: Type: Status: 2022-6137 Agenda Item Agenda Ready
1Version: Reference: In Control: Parks and
Recreation
02/14/2022File Created:
Final Action: Magnolia Park TrailFile Name:
Title: Consider approval of a professional services agreement with Halff &
Associates, for Engineering & Design Services for the Magnolia Park Trail,
not to exceed the amount of $191,913.00; and authorizing the City Manager
to sign any necessary documents.
Notes:
Sponsors: Enactment Date:
Memo.pdf, Agreement.pdfAttachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6137
Title
Consider approval of a professional services agreement with Halff & Associates, for
Engineering & Design Services for the Magnolia Park Trail, not to exceed the amount of
$191,913.00; and authorizing the City Manager to sign any necessary documents.
Summary
See attached memo.
Fiscal Impact:
The fiscal impact of this agenda item is $191,913.00. Staff recommends using American
Rescue Plan Act (ARPA) funding for this project.
Staff Recommendation:
Page 1City of Coppell, Texas Printed on 2/24/2022
Master Continued (2022-6137)
The Parks and Recreation Department recommends approval.
Strategic Pillar Icon:
Implement Innovative Transportation Networks
Page 2City of Coppell, Texas Printed on 2/24/2022
MEMORANDUM
To: Mayor and City Council
From: John Elias, Park Projects Manager
Via: Jessica Carpenter, Director of Parks and Recreation
Date: February 22, 2022
Reference: Consider approval of a professional services agreement with Halff & Associates,
for Engineering & Design Services for the Magnolia Park Trail, not to exceed the
amount of $191,913.00; and authorizing the City Manager to sign any necessary
documents.
2040: Implement Innovative Transportation Networks
Introduction:
January 25, 2022 – City Council Regular Session, staff received direction from City Council to
move forward with design and construction documents for a southern trail alignment for the
Magnolia Park Trail.
Analysis:
Consider approval of a professional services agreement with Halff & Associates, for Engineering
& Design Services for the Magnolia Park Trail, not to exceed the amount of $191,913.00, as
provided for in the CRDC Fund Balance; and authorizing the City Manager to sign any necessary
documents.
Legal Review:
Contract was reviewed by the City Attorney.
Fiscal Impact:
The fiscal impact of this agenda item is $191,913.00. Staff recommends using American
Rescue Plan Act (ARPA) funding for this project.
Recommendation:
The Parks and Recreation Department recommends approval of this item.
Agreement For Professional Services (Public Client-Scope of Services) - Page 1 of 5 _____________/________________
Revised 10 January 2022 Client Initial / Date
AGREEMENT FOR PROFESSIONAL ENGINEERING SERVICES ON
A DEFINED SCOPE OF SERVICES BASIS
This Agreement for Professional Engineering Services, hereinafter called “Agreement,” is entered into by the City of
Coppell a Municipality of the State of Texas, hereinafter referred to as “Client”, duly authorized to act by the City
Manager of said Client, and HALFF ASSOCIATES, INC., a Texas corporation, acting through a duly authorized officer,
herein called “Engineer,” relative to Engineer providing professional engineering services to the Client. Client and
Engineer when mentioned collectively shall be referred to as the “Parties”.
W I T N E S S E T H:
For the mutual promises and benefits herein described, the Client and Engineer agree as follows:
I. Term of Agreement. This Agreement shall become effective on the date of its execution by both Parties and
shall continue in effect thereafter until terminated as provided herein.
II. Services to be Performed by Engineer. Engineer shall provide to the Client basic engineeri ng services as
described in the scope of services attachment and fully incorporated herein as “Exhibit A & D” which services may
include, but will not be limited to, those services normally rendered by an engineer to a Municipality. Engineer shall
perform its obligations under this agreement as an independent contractor and not as an agent or fiduciary of any
other party.
III. Compensation. Client agrees to pay monthly invoices for work performed or their undisputed portions
within 30 days of receipt. Paym ent later than 30 days shall include interest at 1 percent (1%) per month or lesser
maximum enforceable interest rate, from the date the Client received the invoice until the date Engineer receives
payment. Such interest is due and payable when the overdu e payment is made in accordance with Texas Government
Code §2251.021..
It is understood and agreed by the Parties that Engineer’s receipt of payment(s) from Client is not contingent
upon Client’s receipt of payment, funding, reimbursement, or any other remuneration from others.
Time-related charges will be billed as specified in this Agreement. Unless stated otherwise in this Agreement,
direct expenses, subcontracted services, and direct costs will be billed at actual cost plus a service charge of 10
percent. Mileage will be billed at current IRS rates.
IV. Client’s Obligations. The Client agrees that it will (i) designate a specific person to act as the Client’s
representative, (ii) provide Engineer with any previous studies, reports, data, budg et constraints, special Client
requirements, or other pertinent information known to the Client, when necessitated by a project, (iii) Client agrees
to provide site access, and to provide those services described in the attached Scope of Services assist En gineer in
obtaining access to property necessary for performance of Engineer’s work for the Client, (iv) make prompt payments
in response to Engineer’s statements and (v) respond in a timely fashion to requests from Engineer. Engineer is
entitled to rely upon and use, without independent verification and without liability, all information and services
provided by the Client or the Client’s representatives.
V. Termination of Work. Either the Client or the Engineer may terminate this Agreement at any time w ith or
without cause upon giving the other Party ten (10) calendar days’ prior written notice. Client agrees that termination
of Engineer for Client’s convenience shall only be utilized in good faith and shall not be utilized if either the purpose
or the result of such termination is the performance of all or part of Engineer’s services under this Agreement by Client
or by another service provider. Following Engineer’s receipt of such termination notice the Client shall, within ten
(10) calendar days of Cl ient’s receipt of Engineer’s final invoice, pay the Engineer for all services rendered and all
costs incurred up to the date of Engineer’s receipt of such notice of termination.
VI. Ownership of Documents. Upon Engineer’s completion of services and receipt of payment in full, Engineer
shall grant to Client a non-exclusive license to possess the final drawings and instruments produced in connection
with Engineer’s performance of the work under this Agreement, if any. Said drawings and instruments may be copi ed,
duplicated, reproduced, and used by Client for the purpose of constructing, operating, and maintaining the
improvements. Client agrees that such documents are not intended or represented to be suitable for reuse by Client
Agreement For Professional Services (Public Client-Scope of Services) - Page 2 of 5 _____________/________________
Revised 10 January 2022 Client Initial / Date
or others for purposes outside the Scope of Services of this Agreement. Notwithstanding the foregoing, Client
understands and agrees that any and all computer programs, GIS applications, proprietary data or processes, and
certain other items related to the services performable under this Agreement are and shall remain the sole and
exclusive property of Engineer and may not be used or reused, in any form, by Client without the express written
authorization of Engineer. Client agrees that any reuse by Client, or by those who obtain said information from or
through Client, without written verification or adaptation by Engineer, will be at Client’s sole risk and without liability
or legal exposure to Engineer or to Engineer’s employees, agents, representatives, officers, directors, affiliates,
shareholders, owners, members, managers, attorneys, subsidiary entities, advisors, subconsultants or independent
contractors or associates. Engineer may reuse all drawings, reports, data, and other information developed in
performing the services described by this Agreement in Engineer’s other activities. Under no circumstances shall
delivery of electronic files for use by the Client be deemed a sale by Consultant, and Consultant makes no warranties,
either express or implied, of merchantability or fitness for any particular purpose. In no event shall Consultant be
liable for any damages, including but not limited to indirect or consequential damages, as a result of the Client’s
unauthorized use or reuse of the electronic files. The Client is aware that differences may exist between the electronic
files delivered and the printed hard-copy original documents. In the event of a conflict between the signed original
documents prepared by Consultant and any electronic or other files or data provided it is unde rstood and agreed that
the original signed or sealed hard-copy documents shall govern.
VII. Notices. Any notices to be given hereunder by either party to the other may be affected either by personal
delivery, in writing, or by registered or certified mail .
VIII. Sole Parties and Entire Agreement. This Agreement shall not create any rights or benefits to anyone except
the Client and Engineer and contains the entire agreement between the parties. Oral modifications to this Agreement
shall have no force or effect.
IX. Insurance. Engineer shall, at its own expense, purchase, maintain and keep in force throughout the duration
of this Agreement and for a period of four (4) years thereafter, professional liability insurance. The limit s of liability
shall be $2,000,000 per claim and in the aggregate. Engineer shall submit to the Client a certificate of insurance prior
to commencing any work for the Client.
X. Prompt Performance by Engineer. All services provided by Engineer hereunder shall be performed in
accordance with the degree of care and skill ordinarily exercised under similar circumstances by competent members
of the engineering profession in the State of Texas applicable to such engineering services contemplated by this
Agreement.
XI. Client Objection to Personnel. If at any time after entering into this Agreement, the Client has any
reasonable objection to any of Engineer’s personnel, or any personnel, professionals and/or consultants retained by
Engineer, Engineer shall promptly propose substitutes to whom the Client has no reasonable objection, and Engineer’s
compensation shall be equitably adjusted to reflect any difference in Engineer’s costs occasioned by such substitution.
XII. Assignment and Delegation. Neither the Client nor Engineer may assign their rights or delegate their duties
without the written consent of the other party. This Agreement is binding on the Client and Engineer to the fullest
extent permitted by law. Nothing herein is to be construed as creating any personal liability on the part of any Client
officer, employee or agent.
XIII. Jurisdiction and Venue. This Agreement shall be administered under the substantive laws of the State of
Texas (and not its conflicts of law principles) whic h shall be used to govern all matters arising out of, or relating to,
this Agreement and all of the transactions it contemplates, including without limitation, its validity, interpretation,
construction, performance and enforcement. Exclusive venue shall lie in any court of competent jurisdiction in
Dallas County, Texas.
XIV. Integration, Merger and Severability. This Agreement and the Scope of Services, including fee and schedule
are fully incorporated herein and represent the entire understanding of Clie nt and Engineer. No prior oral or written
understanding shall be of any force or effect with respect to those matters covered herein. The Agreement may not be
modified or altered except in writing signed by both Parties. This Agreement constitutes, repres ents and is intended
by the Parties to be the complete and final statement and expression of all of the terms and arrangements between
the Parties to this Agreement with respect to the matters provided for in this Agreement. This Agreement supersedes
any and all prior or contemporaneous agreements, understandings, negotiations, and discussions between the Parties
Agreement For Professional Services (Public Client-Scope of Services) - Page 3 of 5 _____________/________________
Revised 10 January 2022 Client Initial / Date
and all such matters are merged into this Agreement. Should any one or more of the provisions contained in this
Agreement be determined by a court of competent jurisdiction or by legislative pronouncement to be void, invalid,
illegal, or unenforceable in any respect, such voiding, invalidity, illegality, or unenforceability shall not affect any other
provision hereof, and this Agreement shall be c onsidered as if the entirety of such void, invalid, illegal, or
unenforceable provision had never been contained in this Agreement.
XV. Exclusivity of Remedies. The Parties acknowledge and agree that the remedies set forth in this Agreement
(Agreed Remedies) are and shall remain the Parties’ sole and exclusive remedy with respect to any claim arising from,
or out of, or related to, the subject matter of this Agreement. The Parties agree that Engineer is to have no liability or
responsibility whatsoever to Client for any claim(s) or loss(es) of any nature, except as set forth in this Agreement.
No Party shall be able to avoid the limitations expressly set forth in this Agreement by electing to pursue some other
remedy.
XVI. Timeliness of Performance. Engineer shall perform its professional services with due and reasonable
diligence consistent with sound professional practices.
XVII. Dispute Resolution. In the event of any disagreement or conflict concerning the interpretation of this
Agreement, and such disagreement cannot be resolved by the signatories hereto, the signatories agree to schedule a
series of no less than two meetings of senior personnel of Client and Engineer in which the disagreement or conflict
will be discussed. The first of such meetings will be scheduled as soon as possible following identification of such
disagreement or conflict and the second meeting must occur within thirty (30) days fol lowing the initial meeting.
Subsequent meetings, if any may be scheduled upon mutual agreement of the parties. The parties agree that these
two meetings are conditions precedent to the institution of legal proceedings unless such meetings will adversely
affect the rights of one or more of the parties as such rights relate to statutes of limitation or repose.
XVIII. PROJECT ENHANCEMENT/BETTERMENT. IF A COMPONENT OF THE CLIENT’S PROJECT I S OMITTED
FROM THE ENGINEER’S CONTRACT DOCUMENTS DUE TO THE BREACH OF CONTRACT OR NEGLIGENCE OF THE
ENGINEER, THE ENGINEER WILL NOT BE LIABLE TO THE CLIENT TO THE EXTENT OF ANY BETTERMENT OR
ADDED VALUE TO THE PROJECT. SPECIFICALLY, THE CLIENT WILL BE RESPONSIBLE FOR THE AMOUNT IT
WOULD HAVE PAID TO THE CONSTRUCTION CONTRACTOR (OR SUPPLIER OR SUBCONTRACTOR OR OTHER)
FOR THE COMPONENT AS IF SUCH HAD BEEN IN CLUDED IN THE ENGINE ER’S CONTRACT DOCUMENTS.
NOTWITHSTANDING THE FOREGOING, THE ENGIN EER WILL BE RESPONSIBLE, IF AT ALL, TO THE EXTENT
REASONABLE AND NECES SARY TO PLACE CLIENT IN THE SAME POSITION IT WOULD HA VE BEEN BUT FOR
SUCH BREACH OR NEGLI GENCE, FOR THE REASO NABLE (I) RETROFIT E XPENSE, (II) WASTE, OR (III)
INTERVENING INCREASE IN THE COST OF THE COMPONENT FURNISHED THROUGH A CHANGE ORDER FROM
THE CONTRACTOR. TO THE EXTENT THAT CONTRA CTOR PROVIDED UNIT PRICING THE CLIENT
UNDERSTANDS AND AGREES THAT THE ISSUE OF INTERVENING UNIT COST INCREASES WOULD ONLY BE
APPLICABLE TO NEWLY IDENTIFIED ITEMS, NOT INCREASES IN QUANTITY OF EXISTING ITEMS.
IF IT IS NECESSARY TO REPLACE A COMPONENT OF THE PROJECT DUE TO THE BREACH OF CONTRACT OR
NEGLIGENCE OF THE EN GINEER, THE ENGINEER WILL NOT BE LIABLE TO THE CLIENT FOR THE
ENHANCEMENT OR UPGRADE OF THE COMPONENT BEYOND THAT ORIGINALLY INCLUDED IN THE CONTRACT
DOCUMENTS. IN ADDITION, IF THE COMPONENT HAS AN IDENTIFIABLE USEFUL LIFE THAT IS LES S THAN THE
SYSTEM/STRUCTURE/IMPROVEMENT ITSELF, THE DAMAGES OF THE OWNER SHALL BE REDUCED TO THE
EXTENT THAT THE USEFUL LIFE OF THE COMPONENT WILL BE EXTENDED BY THE REPLACEMENT THEREOF.
SHOULD AN ALLEGATION OF ERROR, NEGLIGENCE, BREACH OR OTHER DEFICIENCY IN THE SERVICES OF
(DESIGN PROFESSIONAL) OR ANY OF ITS CONS ULTANTS, AND SHOULD SUCH ALLEGATION RELA TE TO A
CONDITION, COMPONENT, OR ITEM, IN THE SERVICES OR THE PROJECT THAT IS ALLEGED OR OTHERWISE
CLAIMED TO BE INACCU RATE OR OMITTED FROM THE DESIGN PROFESSI ONAL’S DRAWINGS, INS TRUMENTS
OR OTHER DOCUMENTS PREPARED UNDER THIS A GREEMENT, IT IS UNDE RSTOOD AND AGREED BY ALL
PARTIES THAT (DESIGN PROFESSIONAL) AND I TS CONSULTANT’S LIAB ILITY, IF ANY, SHALL EXCLUSE ANY
AND ALL DAMAGES, COS TS, OR EXPENSES THAT CREATE OR RESULT IN ADDED VALUE, UPGRADE,
BETTERMENT OR ENANCE MENT OF THE PROJECT AS SUCH RELATE TO THE INACCURATE OR OMITTED
CONDITION, COMPONENT, OR ITEM AS ORIGINALLY DESIGNED.
Agreement For Professional Services (Public Client-Scope of Services) - Page 4 of 5 _____________/________________
Revised 10 January 2022 Client Initial / Date
XIX. AGREED REMEDIES
A. IT IS THE INTENT OF THE PARTIES TO THIS AGREEMENT THAT ENGIN EER'S SERVICES UNDER THIS
AGREEMENT SHALL NOT SUBJECT ENGINEER'S I NDIVIDUAL EMPLOYEES, OFFICERS OR DIRECTORS TO ANY
PERSONAL LEGAL EXPOSURE FOR CLAIMS AND R ISKS ASSOCIATED WITH THE SERVICES PERFORMED OR
PERFORMABLE UNDER THIS AGREEMENT.
B. IN RECOGNITION OF THE RELATIVE RISKS AND BENEFITS OF THE PROJECT TO BOTH THE CLIENT AND
THE ENGINEER AND ACKNOWLEDGING THAT THE ALLOCATION OF RISKS AND LIMITATIONS OF R EMEDIES
ARE BUSINESS UNDERSTANDINGS BETWEEN THE PARTIES AND THESE RI SKS AND REMEDIES SHALL APPLY
TO ALL POSSIBLE LEGA L THEORIES OF RECOVE RY. CLIENT FURTHER A GREES, TO THE FULLES T EXTENT
PERMITTED BY LAW, AN D NOTWITHSTANDING ANY OTHER PROVISIONS OF THIS AGREEMENT OR ANY
REFERENCE TO I NSURANCE OR THE EXISTENCE OF APPLICABLE INSURANCE COVERAGE, THAT THE TOTAL
LIABILITY, IN THE AGGREGATE, OF THE ENGI NEER AND ENGINEER'S OFFICERS, DIRECTORS, EMPLOYEES,
AGENTS, AND SUBCONSU LTANTS TO THE CLIENT OR TO ANYONE CLAIMING BY, THROUGH OR UN DER THE
CLIENT, FOR ANY AND ALL CLAIMS, LOSSES, COSTS OR DAMAGES WHATSOEVER ARISING OUT OF, RESULTING
FROM, OR IN ANY WAY RELATED TO, THE SERVICES UNDER THIS AGREEMENT FROM ANY CAUSE OR CAUSES
OF THE ENGINEER OR THE ENGINEER'S OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, AND SUBCONSULTANTS,
SHALL NOT EXCEED THE ENGINEER'S FEE RECEIVED FOR THE SERVICES PERFORMED, ADJUSTED DOWNWARD
TO ACCOUNT FOR SUBCONSULTANT/SUBCONTRACTOR FEES INCURRED AND REIMBURSEABLE EXPENSES
UNDER THIS AGREEMENT OR $50,000, WHICHEVER IS LOWER. INCREASED LIMITS MAY BE NEGOTIATED FOR
ADDITIONAL FEE.
C. NOTWITHSTANDING ANY OTHER PROVISION OF THE AGREEMENT, ENGINEER SHALL HAVE NO
LIABILITY TO THE CLI ENT FOR CONTINGENT, CONSEQUENTIAL OR OTHER INDIRECT DAMAGES INCLUDING,
WITHOUT LIMITATION, DAMAGES FOR LOSS OF USE, REVENUE OR PROFIT; OPERATING COSTS AND FACILITY
DOWNTIME; OR OTHER SIMILAR BUSINESS INTE RRUPTION LOSSES, HOWEVER, THE SAME MAY B E CAUSED.
D. CLIENT MAY NOT ASSERT ANY CLAIM AGAINST ENGINEER AFTER THE SHORTER OF (1) 3 YEARS FROM
SUBSTANTIAL COMPLETION OF SERVICES GIVING RISE TO THE CLAIM, OR (2) THE STA TUTE OF LIMITATION
PROVIDED BY LAW.
E. IT IS UNDERSTOOD AND AGREED BY BOTH PARTIES TO THIS AGREEMENT THAT THE FIRST TEN
DOLLARS ($10.00) OF REMUNERATION PAID TO ENGINEER UNDER THIS AGREEMENT SHALL BE IN
CONSIDERATION FOR INDEMNITY/INDEMNIFICATION PROVIDED FOR IN THIS AGREEMENT.
XX. WAIVER. Any failure by Engineer to require strict compliance with any provision of this Agreement shall not
be construed as a waiver of such provision, and Engineer ma y subsequently require strict compliance at any time,
notwithstanding any prior failure to do so.
XXI. Signatories. The Client and Engineer mutually warrant and represent that the representation of each who
is executing this Agreement on behalf of the Cli ent or Engineer, respectively, has full authority to execute this
Agreement and bind the entity so represented.
[SIGNATURE PAGE TO FOLLOW]
Agreement For Professional Services (Public Client-Scope of Services) - Page 5 of 5 _____________/________________
Revised 10 January 2022 Client Initial / Date
IN WITNESS WHEREOF, the parties, having read and understood this Agreement, have executed such in duplicate
copies, each of which shall have full dignity and force as an original, on the _____ day of _______________________, 20___.
HALFF ASSOCIATES, INC. CLIENT: CITY OF COPPELL, Texas
By: ______________________________ By: _______________________________
Signature Signature
______________________________ ________________________________
Kirk M. Wilson Mike Land
______________________________ ________________________________
Team Leader, Dir of LA, FTW City Manager
______________________________ ________________________________
Date Date
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6138
File ID: Type: Status: 2022-6138 Agenda Item Agenda Ready
1Version: Reference: In Control: Finance
02/14/2022File Created:
Final Action: Annual Comprehensive Financial Report FY21File Name:
Title: Consider approval of the Annual Comprehensive Financial Report (ACFR) for
the fiscal year ending September 30, 2021.
Notes:
Sponsors: Enactment Date:
Memo.pdf, 2021 ACFR.pdfAttachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6138
Title
Consider approval of the Annual Comprehensive Financial Report (ACFR) for the fiscal year
ending September 30, 2021.
Summary
Fiscal Impact:
Staff Recommendation:
Approval recommended.
Strategic Pillar Icon:
Sustainable Government
Page 1City of Coppell, Texas Printed on 2/24/2022
1
MEMORANDUM
To: Mayor and City Council
From: Kim Tiehen, Director of Finance
Date: February 22, 2022
Reference: Consider approval of the Annual Comprehensive Financial Report (ACFR) for the fiscal
year ending September 30, 2021
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 Department recommends acceptance of the ACFR for the fiscal year ending September
30, 2021.
CITY OF COPPELL, TEXAS
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR FISCAL YEAR ENDED SEPTEMBER 30, 2021
Prepared by the
CITY OF COPPELL FINANCE DEPARTMENT
Kim Tiehen, Director of Finance
Brian Beck, Staff Accountant Yue Jiang, Staff Accountant
Mary Huning, Chief Accountant Vanessa Tarver, Controller
Susan Ratton, Finance Project Manager Jenny Wang, Accountant
CITY OF COPPELL, TEXAS
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2021
TABLE OF CONTENTS
INTRODUCTORY SECTION
Transmittal Letter ....................................................................................................................................................................... 1 ‐ 6
Certificate of Achievement for Excellence in Financial Reporting ................................................................................................... 7
Principal Officers .............................................................................................................................................................................. 8
City‐wide Organizational Chart ........................................................................................................................................................ 9
FINANCIAL SECTION
Independent Auditors’ Report
Independent Auditor’s Report .............................................................................................................................................. 11‐13
Management’s Discussion and Analysis (unaudited)
Management’s Discussion and Analysis .............................................................................................................................. 15 ‐ 28
Basic Financial Statements
Government‐Wide Financial Statements
Statement of Net Position .................................................................................................................................................... 29
Statement of Activities ................................................................................................................................................... 30 ‐ 31
Fund Financial Statements
Governmental Fund Financial Statements
Balance Sheet .................................................................................................................................................................... 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 – ARPA Fund ....................................................................................................................................................... 37
Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Infrastructure Maintenance Special Revenue Fund…………………………………………………………………………….……… 38
Proprietary Fund Financial Statements
Statement of Net Position ................................................................................................................................................ 39
Statement of Revenues, Expenses, and Changes in Net Position ...................................................................................... 40
Statement of Cash Flows ................................................................................................................................................... 41
Fiduciary Fund Financial Statements
Statement of Fiduciary Net Position .................................................................................................................................. 42
Statement of Changes in Fiduciary Net Position ............................................................................................................... 43
Notes to Financial Statements ........................................................................................................................................... 45 ‐ 82
Required Supplemental Information (unaudited)
Texas Municipal Retirement System Schedule of Changes in Net Pension Liability and Related Ratios ............................. 84 ‐ 85
Texas Municipal Retirement System Schedule of Pension Contributions ........................................................................... 86 ‐ 87
City of Coppell Retiree Health Care Plan Schedule of Changes in Net OPEB Liability and Related Ratios .................................. 88
Supplemental Death Benefits Fund Schedule of Changes in Total OPEB Liability and Related Ratios ........................................ 89
Texas Municipal Retirement System Schedule of OPEB Contributions ....................................................................................... 90
Combining and Individual Fund Financial Statements and Schedules
Nonmajor Governmental Funds
Combining Balance Sheet ............................................................................................................................................... 94 ‐ 97
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance ........................................................ 98 ‐ 101
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Donations Special Revenue Fund ................................................................................................................... 102
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Parks Special Revenue Fund ........................................................................................................................... 103
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Police Special Revenue Fund .......................................................................................................................... 104
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Child Safety Special Revenue Fund ................................................................................................................ 105
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Crime Prevention Special Revenue Fund ....................................................................................................... 106
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Municipal Court Special Revenue Fund ......................................................................................................... 107
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Red Light Enforcement Special Revenue Fund ............................................................................................... 108
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Juvenile Case Manager Special Revenue Fund ............................................................................................... 109
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Recreation Development Corporation #2 Special Revenue Fund .................................................................. 110
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Court Technology Special Revenue Fund ....................................................................................................... 111
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Tree Preservation Special Revenue Fund ....................................................................................................... 112
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Judicial Efficiency Special Revenue Fund ....................................................................................................... 113
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Coppell Economic Development Foundation Special Revenue Fund ............................................................. 114
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Drainage Utility District Special Revenue Fund .............................................................................................. 115
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Rolling Oaks Cemetery Special Revenue Fund ............................................................................................... 116
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Cemetery Pre‐need Special Revenue Fund .................................................................................................... 117
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Hotel Occupancy Tax Special Revenue Fund .................................................................................................. 118
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Coppell Arts Center Special Revenue Fund .................................................................................................... 119
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Recreation Development Corporation Debt Service Fund ............................................................................. 120
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and
Actual – Perpetual Care‐Rolling Oaks Cemetery Permanent Fund .............................................................................. 121
General Obligation Debt Service Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual .................................................. 124
Internal Service Funds
Combining Statement of Net Position .................................................................................................................................. 126
Combining Statement of Revenues, Expenses, and Changes in Net Position ....................................................................... 127
Combining Statement of Cash Flows .................................................................................................................................... 128
STATISTICAL SECTION
(Unaudited)
Financial Trends
Table 1 Net Position by Component ............................................................................................................................ 130‐131
Table 2 Changes in Net Position ................................................................................................................................... 132‐133
Table 3 Fund Balance, Governmental Funds ................................................................................................................ 134‐137
Table 4 Changes in Fund Balances, Governmental Funds ............................................................................................ 138‐139
Revenue Capacity
Table 5 Assessed Value and Estimated Actual Value of Taxable Property .......................................................................... 141
Table 6 Direct and Overlapping Property Tax Rates .................................................................................................... 142‐143
Table 7 Principal Property Tax Payers ................................................................................................................................. 144
Table 8 Property Tax Levies and Collections ....................................................................................................................... 145
Debt Capacity
Table 9 Ratio of Outstanding Debt by Type ................................................................................................................. 146‐147
Table 10 Ratio of General Bonded Debt Outstanding ........................................................................................................... 148
Table 11 Direct and Overlapping Governmental Activities Debt .......................................................................................... 149
Table 12 Computation of Legal Debt Margin ........................................................................................................................ 150
Demographic and Economic Information
Table 13 Demographic and Economic Statistics ................................................................................................................... 151
Table 14 Principal Employers ................................................................................................................................................ 152
Operating Information
Table 15 Full‐time Equivalent City Government Employees by Function/Program .............................................................. 153
Table 16 Operating Indicators by Function/Program..................................................................................................... 154‐155
Table 17 Capital Asset Statistics by Function/Program ......................................................................................................... 157
Other Information
Table 18 Active and Retiree Health Insurance Costs ..................................................................................................... 158‐159
CITY OF COPPELL, TEXAS
February 16, 2022
Honorable Mayor and City Council
City of Coppell, Texas
Dear Mayor and Council:
The Annual Comprehensive Financial Report of the City of Coppell, Texas (the “City”), for the year ended
September 30, 2021, 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, 2021, and the auditor’s report is located at the front of the financial section of
the Annual Comprehensive 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.
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 42,983.
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 82,455
physical volumes and 9,437 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 is reported in a special revenue fund, 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 2020/21 school year was 13,218 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 $88,771,762 unassigned fund balance in the General Fund is the equivalent of 157.5 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
The City of Coppell, like many municipalities in the State of Texas, faced numerous challenges in 2021.
While still dealing with the uncertainties created by the global pandemic, the City was hit hard by the
winter storm that blew through Texas in February. Businesses, residents, and City facilities all dealt with
lost power and water line breaks. Through it all, the City pulled together to provide exceptional service
to the residents and businesses during their time of need. Staff manned an Emergency Operations
Center, shut off water to homes and businesses, created a warming shelter, operated a 24‐hour call
center, passed out water and worked night and day to ensure residents were safe during this difficult
time. Even during this unprecedented storm and the recovery efforts that followed, the City never lost
focus on helping residents and businesses recover from COVID. With the extension of the CARES Act
funding, the City was able to continue providing grants to businesses and Metrocrest Services. In the
fiscal year, the City issued $46,144 to local businesses for COVID‐19 retrofit, $97,344 to Metrocrest to
assist residents, $874,000 in business rent assistance, $21,500 to Children’s Advocacy Center and
$68,864 to Coppell ISD distance learning. The City also received the first tranche of American Rescue
Plan Act Coronavirus State and Local Fiscal Recovery Funding this year ($5,131,771). The City is
researching how to best spend those funds to provide the greatest impact to the community. Through
the changing circumstances and challenges of these events, city staff grew stronger as they learned to
become more agile and flexible in how to provide the same great services the community has come to
expect when the residents and businesses needed them the most, even in the unprecedented events.
Development activity and business activity continued strong in Coppell during the pandemic. The City
experienced minimal loss in the retail, restaurant, and service‐oriented business categories, and many of
the office and industrial tenants in the City saw growth in business during 2021. Coppell has over 28
million square feet of commercial space in the City, and vacancy rates continued to remain low in all
commercial categories. The City welcomed over 40 new businesses in 2021, including office, light
industrial, retail, restaurant, and hotel tenants. Vari started construction of their new world
headquarters in Coppell in 2021, which will also add available lease space for new tenants in their
newest world‐class VariSpace facility. The total number of businesses in Coppell remains over 1,500,
and those businesses employ approximately 27,000 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 program was originally planned to run from October 1, 2019 through September 30, 2020. That
time would be used to gather data to determine if a long‐term solution for Workforce Transit is needed.
Unfortunately, the program was interrupted by COVID‐19, which the City felt did not provide a true
representation of ridership numbers for the year. Therefore, City Council has approved the test
program to run through September 30, 2022. The City will reevaluate the program as we near the end
of the fiscal year to see if enough time was allowed to gather true ridership data. The City hosted the
second annual virtual job fair for Coppell businesses in 2021. The event was a great success with over
13 businesses participating and over 170 job seekers attending. This event will now be held twice a year
going forward. Both of these initiatives are designed to help businesses attract and retain employees.
CITY OF COPPELL, TEXAS
5
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Coppell
Texas
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
September 30, 2020
Executive Director/CEO
CITY OF COPPELL, TEXAS
7
City of Coppell, Texas
Principal Officers
Fiscal Year 2020‐2021
MAYOR
Wes Mays
MAYOR PRO TEM
Brianna Hinojosa‐Smith
CITY COUNCIL
Cliff Long
Don Carroll
Kevin Nevels
John Jun
Biju Mathew
Mark Hill
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
8
City‐wide Organizational Chart
Legal
Community
Information
Fleet
Services
Facilities
Management
Streets
Traffic
Control
Utility
Operations
Public Works
Procurement
Combined
Services
Utility
Billing
Finance
Emergency
Management
Life Safety
Park
Fire and
Life Services
Animal
Services
Crime
Prevention
Police
Municipal
Court
Human
Resources
Library
Services
Enterprise
Solutions
Parks
The CORE
Camps &
Athletics
Community
Programs
Senior Adult
Services
Tennis
Center
Biodiversity
Education Center
Rolling Oaks
Cemetery
Coppell Arts
Center
Parks &
Recreation
Building
Inspections
Environmental
Health
Planning
Development
Services
Community
Development
Deputy City
Managers
City
Secretary
City Manager
Mayor
7 City Council Places
CITIZENS OF COPPELL, TEXAS
CITY OF COPPELL, TEXAS
9
CITY OF COPPELL, TEXAS
10
Weaver and Tidwell, L.L.P.
2300 North Field Street, Suite 1000 | Dallas, Texas 75201
Main: 972.490.1970
CPAs AND ADVISORS | WEAVER.COM
Independent Auditor’s Report
To 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, 2021, 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,
2021, and the respective changes in financial position and, where applicable, cash flows thereof
and the respective budgetary comparisons for the general fund, the ARPA 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.
Emphasis of Matter
As discussed in Note 15 to the basic financial statements, during the year ended September 30,
2021, the City implemented Government Accounting Standards Board (GASB) Statement
No. 84, Fiduciary Activities. Beginning net position in the fiduciary funds has been restated as a
result of the implementation of this statement. Our opinions are not modified with respect to this
matter.
Other Matters
Required 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 84-90) 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.
CITY OF COPPELL, TEXAS
12
The Honorable Mayor, City Council,
and City Manager
City of Coppell, Texas
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.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
February 16, 2022 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 solely 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 the effectiveness of 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 the City’s internal control over financial reporting
and compliance.
WEAVER AND TIDWELL, L.L.P.
Dallas, Texas
February 16, 2022
CITY OF COPPELL, TEXAS
13
CITY OF COPPELL, TEXAS
14
CITY OF COPPELL, TEXAS
MANAGEMENT’S DISCUSSION AND ANALYSIS
SEPTEMBER 30, 2021
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,
2021. 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, 2021 was $461.2
million. Of this amount, $152.8 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 $40.6 million or 11.4 percent.
Multiple factors contributed to this increase. The largest dollar increase in revenues was sales
tax revenue, which increased $8.2 million, an 18.3 percent increase from prior year. The
largest percentage increase in revenues was miscellaneous income, which increased $0.6
million, a 100 percent increase.
Net position of the City’s business type activities increased by $0.3 million primarily because
bonds were issued for $6.6 million for water line replacement, water tower maintenance, and
for redundancy. There was a $0.1 million decrease due to balance adjustment for citizens
after the weather event in January 2021. Capital assets decreased by $3.5 million because of
current year depreciation.
Current and other assets of the governmental activities increased by $44.5 million or 22.6
percent in comparison with the prior fiscal year. The primary reason for the increase is
because the City issued $16.1 million in bonds for the Beltline Road project. Sales tax and
property taxes combined increased $8.5 million. Both the bond proceeds and increased tax
revenues were invested.
Total expenses of all the City’s programs increased during the current fiscal year by $3.1
million or 3.1 percent. The $3.1 million increase is attributable to the $1.0 million spent on
special projects due to the coronavirus such as the Coppell Cares business support program.
The increase of $0.5 million in interest expense occurred from interest accrual on new debt
and interest losses on investments.
As of September 30, 2021, the City’s governmental funds reported combined ending fund
balances of $198.1 million, an increase of $38.0 million in comparison with the prior fiscal
year. Approximately $88.8 million, or approximately 157.6 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 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
with finance‐related legal requirements. All the funds of the City can be divided into three
categories: governmental funds, proprietary funds, and fiduciary funds.
CITY OF COPPELL, TEXAS
16
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 thirty‐one 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 ARPA 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, they have 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
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.
CITY OF COPPELL, TEXAS
17
The City as Trustee
Reporting the City’s Fiduciary Responsibilities
Fiduciary funds. The City maintains one custodial fund, the Health Reimbursement Arrangement
Fund. A custodial 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.
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 OPEB Trust fund
reported by the City is used to report resources that are required to be held in trust for healthcare
benefits of retired employee members 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 $461.2 million as of September 30, 2021. Analyzing the net
position of governmental and business‐type activities separately, the governmental activities net
position is $396.1 million, and the business type activities net position is $65.1 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 (56.9 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
needed to repay this debt must be provided from other sources, since the capital assets
themselves generally are not used to liquidate these liabilities.
CITY OF COPPELL, TEXAS
18
Governmental Activities
The City’s general revenues increased when compared to the prior year by 8.5 percent or $8.4
million. The primary reasons for the increase were an increase in sales tax of $8.2 million and gain
on sale of capital assets by $0.8 million. Gains on sale of capital assets increased $0.8 million from
sales of land near Old Town Coppell and from auction sales of various vehicles and equipment.
Because of the colder winter weather and higher gas usage, Atmos’s franchise payments were
$0.2 million higher than 2020. There was a property tax increase of $0.3 million attributed to a
rise in taxable assessed property values. Miscellaneous income increased $0.6 million primarily
because of winter storm damage reimbursements of $0.4 and an increase in hotel occupancy
taxes by $0.1 million. The investment earnings decrease of $1.7 million is attributed to lower
interest rates and the netting of realized earnings with unrealized fair value losses. The unrealized
fair value losses were due to a slight increase in rates between Spring 2021 when some securities
were purchased, and their September 30, 2021 market valuation.
The increase in the City’s Governmental Activities’ general revenues is detailed below (Table 2):
2021 2020 2021 2020 2021 2020
Current and other assets $ 241.6 $ 197.1 $ 46.6 $ 37.1 $ 288.2 $ 234.2
Noncurrent Assets 0.9 1.0 0.6 0.8 1.5 1.8
Capital assets 325.1 318.7 49.2 52.5 374.3 371.2
Total assets 567.6 516.8 96.4 90.4 664.0 607.2
Deferred outflows of resources 6.5 8.7 0.2 0.3 6.7 9.0
Long‐te rm liability outstanding 142.8 139.1 29.1 23.6 171.9 162.7
Other liabilities 29.5 25.9 2.1 2.1 31.6 28.0
Total liabilities 172.3 165.0 31.2 25.7 203.5 190.7
Deferred inflows of resources 5.7 5.0 0.3 0.2 6.0 5.2
Net position:
Net investment in capital assets 221.3 214.5 41.3 44.6 262.6 259.1
Restricted 45.8 43.0 ‐ ‐ 45.8 43.0
Unrestricted 129.0 98.0 23.8 20.2 152.8 118.2
Total net position $ 396.1 $ 355.5 $ 65.1 $ 64.8 $ 461.2 $ 420.3
Table 1
NET POSITION
(In millions)
Governmental Business‐type
Activities
Total Primary
Activities Government
CITY OF COPPELL, TEXAS
19
2021 2020
Increase
(Decrease)
Property Tax $ 47.5 $ 47.2 $ 0.3
Sales Tax 53.5 45.3 8.2
Franchise Tax 4.4 4.2 0.2
Miscellaneous 1.2 0.6 0.6
Gain on Sale of Capital Assets 0.8 ‐ 0.8
Investment Earnings ‐ 1.7 (1.7)
Total general revenues 107.4$ 99.0$ 8.4$
Table 2
General Revenues and Transfers
(in Millions)
CITY OF COPPELL, TEXAS
20
Governmental activities increased the City’s net position by $40.6 million. The key elements of
this increase are as follows:
Charges for services increased by $4.1 million. The Cemetery finished their expansion and plot
and marker sales Cemetery revenues increased $2.2 million. Construction fees, park’s programs
fees, and stormwater fees increased $1.8 million due to increased use as the City recovered from
the effects of the coronavirus. Tree Preservation fees increased $0.1 million. Operating grants
and contributions increased by $1.8 million because of $0.6 million from the ARPA grant and $1.2
million from the CARES Act. Capital grants and contributions decreased by $0.4 million in Public
Works. Sales tax revenue increased by $8.2 million because businesses began reopening after the
2021 2020 2021 2020 2021 2020
Revenues:
Program revenues:
Charges for services $ 11.6 $ 7.5 $ 19.5 $ 18.1 $ 31.1 $ 25.6
Operating grants and contributions 3.5 1.7 ‐ ‐ 3.5 1.7
Capital grants and contributions 0.1 0.5 0.2 0.2 0.3 0.7
General revenue:
Property tax 47.5 47.2 ‐ ‐ 47.5 47.2
Sales tax 53.5 45.3 ‐ ‐ 53.5 45.3
Franchise tax 4.4 4.2 ‐ ‐ 4.4 4.2
Other 2.0 2.3 0.9 1.2 2.9 3.5
Total revenues 122.6 108.7 20.6 19.5 143.2 128.2
Expenses:
General government 12.5 11.9 ‐ ‐ 12.5 11.9
Public safety 29.5 31.1 ‐ ‐ 29.5 31.1
Public works 19.7 19.1 ‐ ‐ 19.7 19.1
Culture and recreation 15.9 15.0 ‐ ‐ 15.9 15.0
Interest on long‐term debt 4.4 3.9 ‐ ‐ 4.4 3.9
Water ‐ ‐ 11.4 10.3 11.4 10.3
Sewer ‐ ‐ 8.9 7.9 8.9 7.9
Total expenses 82.0 81.0 20.3 18.2 102.3 99.2
Increase (decrease) in net position 40.6 27.7 0.3 1.3 40.9 29.0
Net position – October 1 355.5 327.8 64.8 63.5 420.3 391.3
Net position – September 30 $ 396.1 $ 355.5 $ 65.1 $ 64.8 $ 461.2 $ 420.3
Total
Tabl e 3
Changes in Net Position
(in Millions)
Governmental
Activities
Business‐type
Activities
CITY OF COPPELL, TEXAS
21
coronavirus, some sales tax rebate contracts ended, and for online retailers who have facilities in
Coppell, sales tax increased due to more online sales. Property tax revenue increased by $0.3
million due to an increase in taxable assessed property values.
The most significant governmental expense for the City was providing public safety, which
incurred expenses of $29.5 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,
2021. This was the same as the previous fiscal year because due to the continuing effect of the
coronavirus and people staying home. The most significant portion of public safety expenses is
the cost of personnel, which was approximately $22.4 million.
Business‐type Activities
Program revenues of the City’s business‐type activities were $19.7 million for the fiscal year ended
September 30, 2021. Program revenues increased approximately $1.4 million or 8.2 percent as
compared to the prior fiscal year primarily due to an increase of $1.5 million in water and sewer
sales. $0.1 million was used to alleviate higher bills from the winter event but was offset by an
increase of $0.1 million in water tap fees, sewer tap fees, and donations. Expenses for the City’s
business‐type activities increased $2.1 million over the prior fiscal year due to a loss on sale of
capital asset from old water meters of $1.4 million, administrative services increase of $0.4 million
to reimburse other departments for services rendered to the water department, and water and
sewer demand and volume charges increase of $0.3 million.
The City’s water and sewer system recorded charges for services of $19.5 million. The
final budget was $19.1 million.
The final budget for operating expenses totaled $18.9 million, and actual operating
expenses totaled $18.3 million.
Change in net position was anticipated to be an increase of $1.2 million but the actual change in
net position was an increase of $0.3 million. The actual increase was less than anticipated because
of loss on sale of old water meters of $1.4 million. Water sales increased by $0.4 million.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
At the end of the fiscal year 2021, the City had $374.3 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 $3.1 million or 0.8 percent more than the prior fiscal year.
CITY OF COPPELL, TEXAS
22
This year’s major additions included (in millions):
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 $150.7 million in bonds outstanding as compared to $138.9 million at
the end of the prior fiscal year, an increase of $11.8 million or 8.5% percent as shown in Table 5.
2021 2020 2021 2020 2021 2020
Land $ 40.4 $ 40.1 $ 0.8 $ 0.8 $ 41.2 $ 40.9
Building and Improvements 97.5 59.7 1.0 1.0 98.5 60.7
Parks and Improvements 56.0 55.3 ‐ ‐ 56.0 55.3
Streets and Improvements 108.4 115.4 ‐ ‐ 108.4 115.4
Water and Sewer System ‐ ‐ 45.3 48.9 45.3 48.9
Vehicles, Machinery and Equipment 7.5 6.9 1.2 1.3 8.7 8.2
Construction in Progress 15.3 41.3 0.9 0.5 16.2 41.8
Total, net of accumulated appreciation $ 325.1 $ 318.7 $ 49.2 $ 52.5 $ 374.3 $ 371.2
Table 4
Net Investment in Capital Assets at Year‐end
(in Millions)
Governmental
Activities
Business‐type
Activities Totals
Various Street and Drainage Projects 10.5$
Fire Station 2 & 4 Expansion and Traffic Signal 3.3
Vehicles, Machinery & Equipment 2.3
Cemetery Expansion 1.4
Park Improvements 1.2
Town Center and Building 265 Improvements 1.2
Coppell Arts Center and Old Town Drinking Fountain 0.7
Various Trail Improvements 0.6
Enterprise Software, Cartograph Software and Radio Project 0.5
Water and Sewer Improvements, Smart Me ters, and Lif t Station Improvements 0.3
Water Tower, Pump Station, and Lift Station Improvements 0.4
Libray Media 0.2
Public Works Improvements ‐ Redundancy Study 0.1
Total 22.7$
CITY OF COPPELL, TEXAS
23
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 $1.92 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 $1.1 million in fiscal year 2021 to $16.5 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, 2021, the governmental funds of the
City reported a combined fund balance of $198.1 million, an increase of $38.0 million
compared to prior year. The primary reason for the increase in the governmental fund balance
as compared to the previous year is an increase of $19.0 million in bond issuance financing.
Capital outlay expenditures decreased by $21.8 million because work was completed on the
Coppell Community Art Center, Cemetery expansion, and Fire Station 4.
2021 2020 2021 2020 2021 2020
$ 97.5 $ 90.1 $ 27.0 $ 21.5 $ 124.5 $ 111.6
Sales Tax Bonds
(Backed by Sales & Use Tax) 26.2 27.3 ‐ ‐ 26.2 27.3
Total $ 123.7 $ 117.4 $ 27.0 $ 21.5 $ 150.7 $ 138.9
General Obligation Bonds
(Backed by the City)
Table 5
Outstanding Bonded Debt, at Year‐end
(in Millions)
Governmental
Acti vities
Business‐type
Activities Totals
CITY OF COPPELL, TEXAS
24
The fund balance of the City’s General Fund of $108.6 million increased $21.5 million
compared to prior year. The net change in fund balance in prior year was an increase of $11.2
million. The increase in the net change in fund balance between years is the result of
increased revenues of $9.3 million. Sales tax revenue increased $4.9 million. Property tax
increased $1.0 million due to increasing property values. Franchise tax increased $0.2 million
due to increased usage. Charges for services increased $0.8 million due to facility use
increased as the City reopened more facilities and expanded working hours following the
coronavirus. Intergovernmental revenues increased $3.1 million because of receiving $1.8
million from the Safer Grant, $1.2 million received from the Cares Act, and $0.1 million
received from various grants for the Biodiversity Center, Library, and Fire Department.
Miscellaneous income increased $0.5 million from winter storm damage reimbursements and
an increase in hotel occupancy taxes. Investment earnings decreased $1.2 million because of
the GASB 72 fair value adjustment on end of year bonds issued at a premium.
The City’s General Obligation fund balance decreased by $0.4 million from prior year fund
balance to $0.7 million. The fund balance decreased because principal retirement and
interest expenditures increased by $0.3 million because debt service payments increased
following the debt service schedule. The interest and sinking portion of the property tax rate
decreased thus tax revenues decreased by $0.3 million.
The City spent $2.5 million in capital outlay in the Streets Capital Project Fund, a decrease of
$1.0 million as compared to the prior year. The decrease is the result of expenditures
decreasing because Freeport Phase II, various traffic signals, and plantation and Mossy Oak
streets projects were completed. There was an increase in fund balance of $16.1 million to
$32.0 million because bonds in the amount of $15.0 million with $1.1 in bond premiums were
issued for beginning work on Beltline Road.
The City’s Infrastructure Maintenance Special Revenue Fund balance decreased $1.3 million
from the prior year fund balance to $18.9 million. The net change in fund balance in the prior
year and current year were both a decrease of $1.3 million. Due to the GASB 72 fair value
adjustment, investment earnings decreased by $0.2. Sales tax revenue increased by $0.9
million. Street maintenance expense increased by $0.3 million.
As a new fund, the fund balance of the ARPA fund at September 30, 2021 was zero. This is
because the ARPA is a grant and revenues were recognized for the exact amount of project
expenditures that were compliant with statute and regulatory requirements. $4.3 million of
advanced funds remain unspent and are in unearned revenue.
The City’s Water and Sewer Fund net position of $64.4 million increased $0.1 million from the
prior year. The change in net position in fiscal year 2020 was an increase of $1.1 million.
Operating income was $2.0 million but after nonoperating expenditures of $1.9 million
because of investment earnings of $0.1 million, a loss on sale of capital assets from old water
meters of $1.4 million, and interest expense of $0.6 million the net position only increased
$0.1 million.
CITY OF COPPELL, TEXAS
25
General Fund Budgetary Highlights
During fiscal year 2021, the City Council amended the budget for the General Fund two times. The
major reasons for the amendments were for encumbrance carryovers, DART Silver Line,
enterprise asset management software, Beltline Road, sales tax, and revenue adjustments due to
the effects of the coronavirus pandemic.
During fiscal year 2021, actual expenditures were $56.3 million compared to the final budget
amount of $66.8 million. The $10.5 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 have not fully recovered to pre‐covid use. Because of reduced
usage of City facilities, expenses related to maintenance and operations were significantly lower
than expected.
For fiscal year 2021, actual revenues were $80.1 million as compared to the final budget of $77.7
million. The resulting $2.4 million variance was primarily due to increases in sales tax collection of
$1.7 million, increases in grant revenue by $1.5 million, and increases franchise revenues of $0.2
million more than expected. Property taxes were less than budgeted at $0.8 million and building
permit revenues were $0.1 million less than expected.
The City’s actual fund balance for the General Fund was $108.6 million as of the fiscal year end,
compared to the final budget fund balance of $96.6 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
2022 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 and
the ongoing sales tax litigation influenced the 2021 financial statements and management is
monitoring for adjustments that will need to be made in the fiscal year 2022 budget.
In the midst of the pandemic recovery, the City’s residential and commercial buildings still
increased in fiscal year 2021. 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, VariSpace, The Container Store, Staples, Uline, Kimberly‐Clark, IBM, Barcel USA,
McLaren, Shaw Industries and more.
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
CITY OF COPPELL, TEXAS
26
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 the Coppell Arts Center had its grand opening September of 2021
in the Main Street Development.
The above indicators were considered when adopting the General Fund budget for fiscal year
2022. The total combined budget appropriation totals $91.9 million for 27 operating funds. This
represents an increase of $0.8 million or 1.0 percent from the 2020‐2021 budget. Budgeted
expenditures for fiscal year 2022 in the General Fund decrease $0.9 million or 1.5 percent from
the 2020‐2021 budget. The decrease is due to a decrease in salary and benefits of $0.9 million, a
decrease in capital of $0.3 million, a decrease in cost of services provided of $0.7 million, a
decrease in supplies of $0.1 million, an increase in transfers of $0.8, and an increase in
maintenance of $0.3 million. The Debt Service fund expenses increased $0.7 million because
principal payments and interest fees increase following the debt service schedule. The special
revenue fund expenditures increase by $1.3 million. The increase in the special revenue funds is
because Rolling Oaks Memorial Cemetery’s addition has been completed and an increase of $0.5
million for additional supplies, maintenance, and services are needed. An increase in the
infrastructure and maintenance by $0.8 million for various pavement, ADA, and traffic signal
maintenance. Municipal drainage increase $0.3 million because of an increase in services,
maintenance, and salaries for additional street sweeping, erosion control, and a storm sewer
study.
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 2021‐2022 this is the same as the current rate. According to final figures received
from both appraisal districts, the total taxable assessed property tax value for 2021 of $8.7 billion
is an increase of $346.4 million or 4.1 percent over 2020 assessed property tax value. The increase
is a result of $49.2 million in new property or 0.6 percent while existing property values increased
$297.1 million or 3.5 percent. This is the tenth 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 taxes remain a significant source of revenue, but volatility will remain as result of
the coronavirus pandemic and the ongoing litigation with the state.
As for the City’s business‐type activities, the City issued bonds in fiscal year 2021 to fund a water
tower rehabilitation project, additional funding for the water system redundancy project, and
replacement of various sanitary sewer and water lines. The completion of these projects will
occur in a future fiscal year.
Future projects under review by the City’s Public Works staff are additional replacement of various
sanitary sewer and water lines and manhole repairs. Bonds would be issued to fund these projects
if approved by Coppell’s City Council.
Additionally, the City contracted with a third party to perform a water and sewer rate study during
fiscal year 2020 as part of staff’s efforts to monitor the adequacy of water and sewer rates to
CITY OF COPPELL, TEXAS
27
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 year 2021. The rate study
also explored the implementation of winter averaging for sewer charges and a tiered rate
structure for water usage. In June 2021, the City implemented a three‐tiered rate structure. The
volume rate increases slightly for each higher tier but is anticipated to be revenue neutral. The
purpose of the tiered rate structure is to encourage mindful water use in an effort to positively
impact the City’s overall water demand level. The City did not implement winter averaging for
sewer charges. Since winter averaging is a different methodology than currently used by the City
and the City is in the middle of implementing new billing software, a change to winter averaging
for sewer will be a future consideration.
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
Governmental
Activities
Business‐type
Activities Total
ASSETS
Current assets:
Cash $ 4,750,930 $ 212,417 $ 4,963,347
Investments 223,008,847 43,426,741 266,435,588
Receivables (net of allowances for uncollectible of $828,695 for
governmental and $259,362 for business‐type activities 13,770,247 2,797,034 16,567,281
Prepaid items 59,322 ‐ 59,322
Inventory ‐ 197,787 197,787
Total current assets 241,589,346 46,633,979 288,223,325
Noncurrent assets:
Cash ‐ restricted ‐ 56,887 56,887
Investments ‐ restricted ‐ 571,605 571,605
Investment in joint venture 894,437 ‐ 894,437
Capital assets (shown net of accumulated depreciation):
Land 40,426,613 844,572 41,271,185
Building and improvements 97,453,862 942,393 98,396,255
Parks 56,029,529 ‐ 56,029,529
Streets 108,400,936 ‐ 108,400,936
Water and sewer system ‐ 45,349,330 45,349,330
Vehicles, machinery, and equipment 7,511,311 1,158,921 8,670,232
Construction in progress 15,283,977 872,913 16,156,890
Total noncurrent assets 326,000,665 49,796,621 375,797,286
Total assets 567,590,011 96,430,600 664,020,611
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflow‐related to pension 4,865,363 177,479 5,042,842
Deferred outflow‐related to other post‐employment benefits 618,107 32,534 650,641
Deferred charge on refunding 1,073,199 ‐ 1,073,199
Total deferred outflows of resources 6,556,669 210,013 6,766,682
Total assets and deferred outflows of resources 574,146,680 96,640,613 670,787,293
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 9,852,229 1,328,812 11,181,041
Claims liability 506,392 ‐ 506,392
Retainage payable 1,041,757 53,102 1,094,859
Internal balances 731,403 (731,403) ‐
Accrued interest 783,732 160,568 944,300
Unearned revenue 6,913,570 ‐ 6,913,570
Compensated absences, due within one year 1,335,968 59,371 1,395,339
Bonds payable, due within one year 8,340,000 1,220,000 9,560,000
Total current liabilities 29,505,051 2,090,450 31,595,501
Noncurrent liabilities:
Deposits ‐ 541,528 541,528
Compensated absences, due in more than one year 2,273,864 17,957 2,291,821
Bonds payable, due in more than one year 124,302,760 27,847,862 152,150,622
Net pension liability 15,829,577 711,256 16,540,833
Other post‐employment liability 413,799 21,779 435,578
Total noncurrent liabilities 142,820,000 29,140,382 171,960,382
Total liabilities 172,325,051 31,230,832 203,555,883
DEFERRED INFLOWS OF RESOURCES
Deferred inflow ‐ related to pension 4,342,238 195,107 4,537,345
Deferred inflow ‐ related to other post‐employment benefits 1,360,399 71,602 1,432,001
Total deferred inflows of resources 5,702,637 266,709 5,969,346
NET POSITION
Net investment in capital assets 221,295,988 41,339,480 262,635,468
Restricted for:
General government 692,054 ‐ 692,054
Public safety 18,975,558 ‐ 18,975,558
Culture and recreation 23,149,218 ‐ 23,149,218
Economic development 9,659 ‐ 9,659
Capital projects 1,578,522 ‐ 1,578,522
Debt service 387,976 ‐ 387,976
Perpetual care ‐ nonexpendable 974,814 ‐ 974,814
Unrestricted 129,055,203 23,803,592 152,858,795
Total net position $ 396,118,992 $ 65,143,072 $ 461,262,064
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
Government‐wide Statement of Net Position
September 30, 2021
Primary Government
CITY OF COPPELL, TEXAS
29
Functions/Programs Expenses Charges for Services
Operating Grants and
Contributions
Capital Grants and
Contributions
Primary government:
Governmental activities:
General government $ 12,466,590 $ 1,371,407 $ 1,305,771 $‐
Public safety 29,553,832 3,833,854 1,972,026 ‐
Public works 19,723,417 1,290,928 97,970 111,097
Culture and recreation 15,922,314 5,100,974 167,205 ‐
Debt service/interest 4,421,544 ‐ ‐ ‐
Total governmental activities 82,087,697 11,597,163 3,542,972 111,097
Business‐type activities:
Water 11,443,685 12,602,168 ‐ 108,534
Sewer 8,844,478 6,921,457 ‐ 83,171
Total business‐type activities 20,288,163 19,523,625 ‐ 191,705
Total primary government $ 102,375,860 $ 31,120,788 $ 3,542,972 $302,802
The accompanying notes to financial statements are an integral part of this statement.
Program Revenues
CITY OF COPPELL, TEXAS
Statement of Activities
For the Year Ended September 30, 2021
General revenues:
Property tax
Sales tax
Franchise tax
Investment earnings
Miscellaneous
Gain on sale of capital assets
Total general revenues
Change in net position
Net position ‐ beginning
Net position ‐ ending
CITY OF COPPELL, TEXAS
30
Governmental Activities Business‐type Activities Total
$ (9,789,412) $ ‐ $ (9,789,412)
(23,747,952) ‐ (23,747,952)
(18,223,422) ‐ (18,223,422)
(10,654,135) ‐ (10,654,135)
(4,421,544) ‐ (4,421,544)
(66,836,465) ‐ (66,836,465)
‐ 1,267,017 1,267,017
‐ (1,839,850) (1,839,850)
‐ (572,833) (572,833)
(66,836,465) (572,833) (67,409,298)
47,530,129 ‐ 47,530,129
53,528,289 ‐ 53,528,289
4,375,389 ‐ 4,375,389
‐ 130,199 130,199
1,187,727 769,813 1,957,540
795,400 ‐ 795,400
107,416,934 900,012 108,316,946
40,580,469 327,179 40,907,648
355,538,523 64,815,893 420,354,416
$ 396,118,992 $ 65,143,072 $ 461,262,064
Primary Government
CITY OF COPPELL, TEXAS
Statement of Activities
(concluded)
Net (Expense) Revenue and Changes in Net Position
For the Year Ended September 30, 2021
CITY OF COPPELL, TEXAS
31
General
General
Obligation ARPA
Capital
Projects
Streets
Infrastructure
Maintenance
Fund
Other
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash $ 161,681 $ 473 $ 515 $ 556,756 $ 78,153 $ 3,626,975 $ 4,424,553
Investments 108,731,004 654,129 4,293,000 33,586,761 20,397,486 37,111,943 204,774,323
Receivables (net of allowances for
uncollectible of $828,695)
Taxes receivable 6,008,293 107,037 ‐ ‐ 1,226,257 3,668,288 11,009,875
Accounts receivable 860,489 ‐ ‐ ‐ ‐ 1,719,996 2,580,485
Interest receivable 28,116 ‐ ‐ ‐ 9,106 5,701 42,923
Other receivable 30,133 ‐ ‐ ‐ ‐ 5,575 35,708
Due from other funds 1,900,500 ‐ ‐ ‐ ‐ 737,000 2,637,500
Prepaid items 59,322 ‐ ‐ ‐ ‐ ‐ 59,322
Total assets 117,779,538 761,639 4,293,515 34,143,517 21,711,002 46,875,478 225,564,689
DEFERRED OUTFLOWS OF RESOURCES
Sales tax deferred outflow 159,571 ‐ ‐ ‐ 2,077 6,204 167,852
Total deferred outflows of resources 159,571 ‐ ‐ ‐ 2,077 6,204 167,852
Total assets and deferred outflows of
resources $ 117,939,109 $ 761,639 $ 4,293,515 $ 34,143,517 $ 21,713,079 $ 46,881,682 $ 225,732,541
LIABILITIES
Accounts payable $ 4,946,014 $ ‐ $ ‐ $ 805,945 $ 1,808,465 $ 1,389,500 $ 8,949,924
Accrued liabilities 708,177 ‐ ‐ 2,065 797 45,199 756,238
Due to other funds ‐ ‐ ‐ ‐ ‐ 2,637,500 2,637,500
Retainage payable ‐ ‐ ‐ 65,055 393,045 583,657 1,041,757
Unearned revenue 297,428 ‐ 4,293,515 1,286,953 ‐ 1,035,674 6,913,570
Total liabilities 5,951,619 ‐ 4,293,515 2,160,018 2,202,307 5,691,530 20,298,989
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 3,364,672 107,037 ‐ ‐ 616,682 3,231,029 7,319,420
Total deferred inflow of resources 3,364,672 107,037 ‐ ‐ 616,682 3,231,029 7,319,420
FUND BALANCES
Nonspendable 59,322 ‐ ‐ ‐ ‐ 974,814 1,034,136
Restricted
General government 692,054 ‐ ‐ ‐ ‐ ‐ 692,054
Public safety 1,068,424 ‐ ‐ ‐ ‐ 17,292,927 18,361,351
Culture and recreation 6,868,420 ‐ ‐ ‐ ‐ 13,966,841 20,835,261
Economic development ‐ ‐ ‐ ‐ ‐ 9,659 9,659
Capital projects ‐ ‐ ‐ 31,983,499 ‐ 5,279,608 37,263,107
Debt service ‐ 654,602 ‐ ‐ ‐ 107,204 761,806
Committed
General government 7,003,073 ‐ ‐ ‐ ‐ ‐ 7,003,073
Public works 358,858 ‐ ‐ ‐ 18,894,090 704,569 19,957,517
Culture and recreation ‐ ‐ ‐ ‐ ‐ 1,549,166 1,549,166
Economic development 666,355 ‐ ‐ ‐ ‐ 18,203 684,558
Assigned
General government 1,874,550 ‐ ‐ ‐ ‐ ‐ 1,874,550
Public works 325,000 ‐ ‐ ‐ ‐ ‐ 325,000
Economic development 185,000 ‐ ‐ ‐ ‐ ‐ 185,000
Capital projects 750,000 ‐ ‐ ‐ ‐ ‐ 750,000
Unassigned 88,771,762 ‐ ‐ ‐ ‐ (1,943,868) 86,827,894
Total fund balances $ 108,622,818 $ 654,602 $ ‐ $ 31,983,499 $ 18,894,090 $ 37,959,123 $ 198,114,132
Total liabilities, deferred inflows of resources, and
fund balances $ 117,939,109 $ 761,639 $ 4,293,515 $ 34,143,517 $ 21,713,079 $ 46,881,682 $ 225,732,541
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
Balance Sheet
Governmental Funds
September 30, 2021
CITY OF COPPELL, TEXAS
32
CITY OF COPPELL, TEXAS
Reconciliation of Balance Sheet of Governmental Funds
To the Statement of Net Position
September 30, 2021
$198,114,132
325,106,228
894,437
174,062
1,383,459
491,929
4,930,979
338,991
7,319,420
19,009,197
(999,499)
(731,403)
17,278,295
(123,710,000)
(8,932,760)
1,073,199
(783,732)
(3,609,832)
(15,829,577)
4,865,363
(4,342,238)
(413,799)
618,107
(1,360,399)
(167,852)
(152,593,520)
$396,118,992
Ambulance receivable, net of allowance for doubtful accounts
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.
Net pension liability
Cemetery
Property taxes
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.
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
Less amount allocated to business‐type activities
Net position of internal service funds
Less capital assets included with governmental activities
Sales taxes
Deferred outflow ‐ sales tax
Net position of governmental activities
The accompanying notes to financial statements are an integral part of this statement.
Deferred outflows ‐ related to pension
Deferred inflows ‐ related to pension
Deferred outflows ‐ related to OPEB
Deferred inflows ‐ related to OPEB
Other post‐employment liability
CITY OF COPPELL, TEXAS
33
General
General
Obligation ARPA
Capital Projects
Streets
Infrastructure
Maintenance
Fund
Other
Governmental
Funds
Total
Governmental
Funds
REVENUES
Taxes, penalties, and interest $ 69,251,105 $ 8,407,921 $ ‐ $ ‐ $ 6,930,889 $ 21,085,122 $ 105,675,037
Licenses, fees, and permits 1,613,514 ‐ ‐ ‐ ‐ 791,178 2,404,692
Intergovernmental 3,677,987 ‐ 838,255 ‐ ‐ ‐ 4,516,242
Charges for services 4,305,326 ‐ ‐ ‐ ‐ 2,694,031 6,999,357
Fines and forfeitures 716,433 ‐ ‐ ‐ ‐ 199,312 915,745
Investment earnings (310,745) 1,521 ‐ 1,641 (5,912) (55,925) (369,420)
Contributions ‐ ‐ ‐ ‐ ‐ 52,613 52,613
Miscellaneous 798,299 ‐ ‐ ‐ ‐ 58,243 856,542
Total revenues 80,051,919 8,409,442 838,255 1,641 6,924,977 24,824,574 121,050,808
EXPENDITURES
Current:
General government 12,267,604 ‐ 111,144 ‐ ‐ ‐ 12,378,748
Public safety 24,672,701 ‐ 488,867 ‐ ‐ 2,948,882 28,110,450
Public works 9,740,594 ‐ 97,969 112,350 2,882,736 452,202 13,285,851
Culture and recreation 8,277,316 ‐ 140,275 ‐ ‐ 3,532,814 11,950,405
Debt service:
Principal retirement ‐ 6,155,000 ‐ ‐ ‐ 1,585,000 7,740,000
Interest and fiscal charges ‐ 2,750,394 ‐ ‐ ‐ 1,747,294 4,497,688
Capital outlay:
General government 186,969 ‐ ‐ ‐ ‐ 542,735 729,704
Public safety 798,721 ‐ ‐ ‐ ‐ 3,518,988 4,317,709
Public works 28,668 ‐ ‐ 2,335,646 7,518,354 1,735,030 11,617,698
Culture and recreation 374,230 ‐ ‐ ‐ ‐ 3,721,590 4,095,820
Total expenditures 56,346,803 8,905,394 838,255 2,447,996 10,401,090 19,784,535 98,724,073
Excess (deficiency) of revenues over/
(under) expenditures 23,705,116 (495,952) ‐ (2,446,355) (3,476,113) 5,040,039 22,326,735
OTHER FINANCING SOURCES (USES)
Transfers in 3,685,911 ‐ ‐ 2,470,832 2,144,000 777,000 9,077,743
Transfers out (6,318,613) ‐ ‐ ‐ ‐ (4,275,569) (10,594,182)
Issuance of general obligation debt ‐ 8,165,000 ‐ 15,035,000 ‐ ‐ 23,200,000
Premium on bonds issued ‐ 1,055,995 ‐ 1,076,969 ‐ ‐ 2,132,964
Payment to refunded bond escrow agent ‐ (9,145,000) ‐ ‐ ‐ ‐ (9,145,000)
Proceeds from sales of capital assets 450,902 ‐ ‐ ‐ ‐ 542,339 993,241
Total other financing sources (uses) (2,181,800) 75,995 ‐ 18,582,801 2,144,000 (2,956,230) 15,664,766
Net change in fund balances 21,523,316 (419,957) ‐ 16,136,446 (1,332,113) 2,083,809 37,991,501
Fund balances ‐ October 1 87,099,502 1,074,559 ‐ 15,847,053 20,226,203 35,875,314 160,122,631
Fund balances ‐ September 30 $ 108,622,818 $ 654,602 $ ‐ $ 31,983,499 $ 18,894,090 $ 37,959,123 $ 198,114,132
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Year Ended September 30, 2021
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, 2021
$ 37,991,501
20,592,412
(15,018,545) 5,573,867
(97,428)
111,097
(29,321)
(62,806) 18,970
(23,200,000)
(2,132,964)
16,885,000
693,963
(141,983) (7,895,984)
(88,194)
595,866
117,935
1,119,651
(70,500) 1,167,086
3,546,558
(231,773) 3,314,785
40,580,469$
Pension
Other post‐employment benefits
Change in net position of internal service funds
Donation of infrastructure
Loss on sale of capital assets
Capital assets transferred to enterprise fund
Change in net position of governmental activities
Amortization of deferred charges on refundings
Bonds issued
Premium on bonds issued
Less amount allocated to business‐type activities
The accompanying notes to financial statements are an integral part of this statement.
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.
Revenues in the Statement of Activities that do not provide current financial resources
are not reported as revenue in the funds.
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
Net change in fund balances ‐ total governmental funds
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, less $168,519 intra‐entity purchase of land
Depreciation
Internal service funds are used by management to account for the costs of health claims
and replacement of capital equipment. The net income of internal service funds is
reported with governmental activities.
The net effect of various miscellaneous transactions involving capital assets (i.e. sales
and donations) is to increase net assets. Donation of infrastructure.
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.
Bond principal retirement
Amortization of bond premiums / discounts
Gains and losses on equity investment are not reported in governmental funds.
CITY OF COPPELL, TEXAS
35
Variance with
Original Final Actual Final Budget
REVENUES
Taxes, penalties, and interest $ 54,790,985 $ 68,113,224 $ 69,251,105 $ 1,137,881
Licenses, fees, and permits 1,427,500 1,738,750 1,613,514 (125,236)
Intergovernmental ‐ 2,133,602 3,677,987 1,544,385
Charges for services 4,532,500 4,212,800 4,305,326 92,526
Fines and forfeitures 1,102,000 678,500 716,433 37,933
Investment earnings 650,500 360,500 (310,745) (671,245)
Miscellaneous 255,000 429,871 798,299 368,428
Total revenues 62,758,485 77,667,247 80,051,919 2,384,672
EXPENDITURES
Current:
General government 13,283,647 15,362,218 12,267,604 3,094,614
Public safety 26,381,205 27,181,597 24,672,701 2,508,896
Public works 8,884,486 10,053,638 9,740,594 313,044
Culture and recreation 11,116,172 11,420,558 8,277,316 3,143,242
Total current 59,665,510 64,018,011 54,958,215 9,059,796
Capital outlay:
General government 397,000 1,333,403 186,969 1,146,434
Public safety 269,940 1,063,440 798,721 264,719
Public works ‐ ‐ 28,668 (28,668)
Culture and recreation 257,500 429,666 374,230 55,436
Total capital outlay 924,440 2,826,509 1,388,588 1,437,921
Total expenditures 60,589,950 66,844,520 56,346,803 10,497,717
Excess of revenues over expenditures 2,168,535 10,822,727 23,705,116 12,882,389
OTHER FINANCING SOURCES (USES)
Transfers in 1,372,867 3,435,884 3,685,911 250,027
Transfers out (3,505,781) (5,259,282) (6,318,613) (1,059,331)
Proceeds from sale of capital assets ‐ 452,726 450,902 (1,824)
Total other financing (uses) (2,132,914) (1,370,672) (2,181,800) (811,128)
Net change in fund balance 35,621 9,452,055 21,523,316 12,071,261
Fund balance ‐ October 1 87,099,502 87,099,502 87,099,502 ‐
Fund balance ‐ September 30 $ 87,135,123 $ 96,551,557 $ 108,622,818 $ 12,071,261
Budgeted Amounts
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
For the Year Ended September 30, 2021
General Fund
CITY OF COPPELL, TEXAS
36
Variance with
Original Final Actual Final Budget
REVENUES
Intergovernmental $ ‐ $ ‐ $ 838,255 $ 838,255
Total revenues ‐ ‐ 838,255 838,255
EXPENDITURES
Current:
General government ‐ 110,712 111,144 (432)
Public safety ‐ 486,969 488,867 (1,898)
Public works ‐ 139,730 97,969 41,761
Culture and recreation ‐ 97,589 140,275 (42,686)
Total current ‐ 835,000 838,255 (3,255)
Total expenditures ‐ 835,000 838,255 (3,255)
Deficiency of revenues under
expenditures ‐ (835,000) ‐ (3,255)
Net change in fund balance ‐ (835,000) ‐ (3,255)
Fund balance ‐ beginning ‐ ‐ ‐ ‐
Fund balance ‐ ending $ ‐ $ (835,000) $ ‐ $ (3,255)
Budgeted Amounts
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
ARPA Fund
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
For the Year Ended September 30, 2021
ARPA Fund
CITY OF COPPELL, TEXAS
37
Variance with
Original Final Actual Final Budget
REVENUES
Taxes, penalties, and interest $ 3,322,000 $ 6,144,885 $ 6,930,889 $ 786,004
Investment earnings 100,000 150,000 (5,912) (155,912)
Total revenues 3,422,000 6,294,885 6,924,977 630,092
EXPENDITURES
Current:
Public works 2,167,238 3,978,544 2,882,736 1,095,808
Total current 2,167,238 3,978,544 2,882,736 1,095,808
Capital outlay:
Public works 3,050,000 9,516,626 7,518,354 1,998,272
Total capital outlay 3,050,000 9,516,626 7,518,354 1,998,272
Total expenditures 5,217,238 13,495,170 10,401,090 3,094,080
Deficiency of revenues under
expenditures (1,795,238) (7,200,285) (3,476,113) 3,724,172
OTHER FINANCING SOURCES
Transfers in 2,144,000 2,144,000 2,144,000 ‐
Total other financing sources 2,144,000 2,144,000 2,144,000 ‐
Net change in fund balance 348,762 (5,056,285) (1,332,113) 3,724,172
Fund balance ‐ beginning 20,226,203 20,226,203 20,226,203 ‐
Fund balance ‐ ending $ 20,574,965 $ 15,169,918 $ 18,894,090 $ 3,724,172
Budgeted Amounts
The accompanying notes to financial statements are an integral part of this statement.
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, 2021
Infrastructure Maintenance Fund
CITY OF COPPELL, TEXAS
38
Business‐type
Activities
Governmental
Activities
Water and Sewer
Fund
Internal Service
Funds
ASSETS
Current assets:
Cash $ 212,417 $ 326,377
Investments 43,426,741 18,234,524
Receivables, net of allowance for uncollectibles of $259,362
Accounts receivable 2,744,070 93,601
Interest receivable 6,118 7,654
Other receivable 46,846 ‐
Inventory 197,787 ‐
Total current assets 46,633,979 18,662,156
Noncurrent assets:
Cash ‐ restricted 56,887 ‐
Investments ‐ restricted 571,605 ‐
Capital assets, shown net of accumulated depreciation 49,168,129 999,499
Total noncurrent assets 49,796,621 999,499
Total assets 96,430,600 19,661,655
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to pension 177,479 ‐
Deferred outflows‐related to other post‐employment benefits 32,534 ‐
Total deferred outflows of resources 210,013 ‐
Total assets and deferred outflows of resources $ 96,640,613 $ 19,661,655
LIABILITIES
Current liabilities:
Claims liability ‐ 506,392
Accounts payable 1,293,410 146,066
Accrued liabilities 35,402 ‐
Accrued interest 160,568 ‐
Retainage payable 53,102 ‐
Bonds payable current 1,220,000 ‐
Compensated absences 59,371 ‐
Total current liabilities 2,821,853 652,458
Noncurrent liabilities:
Payable from restricted assets 541,528 ‐
Bonds payable noncurrent 27,847,862 ‐
Net pension liability 711,256 ‐
Other post‐employment liability 21,779 ‐
Compensated absences 17,957 ‐
Total noncurrent liabilities 29,140,382 ‐
Total liabilities 31,962,235 652,458
DEFERRED INFLOWS OF RESOURCES
Deferred inflows related to pension 195,107 ‐
Deferred inflows‐related to other post‐employment benefits 71,602 ‐
Total deferred inflows of resources 266,709 ‐
NET POSITION
Net investment in capital assets 41,339,480 999,499
Unrestricted 23,072,189 18,009,698
Total net position $ 64,411,669 $ 19,009,197
fund activities related to the enterprise fund 731,403
$ 65,143,072
Adjustment to reflect the consolidation of internal service
Net position of business‐type activities
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
Statement of Net Position
Proprietary Funds
September 30, 2021
CITY OF COPPELL, TEXAS
39
Governmental
Activities
Total Enterprise
Funds
Internal Service
Funds
OPERATING REVENUES
Water and sewer sales $ 19,505,844 $ ‐
Water and sewer connection fees 17,780 ‐
City and employee contributions ‐ 6,321,138
Miscellaneous 769,813 ‐
Total operating revenues 20,293,437 6,321,138
OPERATING EXPENSES
Purchase of water 6,606,300 ‐
Purchase of sewer treatment 4,007,093 ‐
Salaries and wages 1,424,776 ‐
Supplies and services 3,266,374 ‐
Claims ‐ 3,226,053
Contractual services and charges ‐ 1,062,263
Depreciation 2,990,684 133,136
Total operating expenses 18,295,227 4,421,452
Operating income 1,998,210 1,899,686
NONOPERATING REVENUES (EXPENSES)
Investment earnings 130,199 (16,767)
Interest expense and fiscal charges (672,115) ‐
Loss on sale of capital assets (1,405,393) ‐
Total nonoperating revenues (expenses) (1,947,309) (16,767)
Income before contributions and transfers 50,901 1,882,919
Capital contributions 123,207 ‐
Impact and availabilty fees 68,498 ‐
Transfers in ‐ 1,663,639
Transfers out (147,200) ‐
Change in net position 95,406 3,546,558
Total net position ‐ beginning 64,316,263 15,462,639
Total net position ‐ ending $ 64,411,669 $ 19,009,197
231,773
$ 327,179
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
Statement of Revenues, Expenses, and Changes in Net Position
Proprietary Funds
For the Year Ended September 30, 2021
Business‐type
Activities
Adjustment to reflect the consolidation of internal service fund
activities related to enterprise funds
Changes in net position of business‐type activities
CITY OF COPPELL, TEXAS
40
Statement of Cash Flows
Proprietary Funds
For the Year Ended September 30, 2021
Business‐type Activities ‐
Enterprise Funds Governmental Activities
Water and Sewer Internal Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers $ 19,968,289 $ ‐
Cash received from City and employee contributions ‐ 6,409,311
Cash paid to suppliers (13,726,546) ‐
Cash paid to employees (1,495,114) ‐
Cash payments for claims ‐ (3,218,361)
Cash payments for contractual services and charges ‐ (1,062,263)
Cash payments for Wellness Program ‐ (1,081)
Net cash provided by operating activities 4,746,629 2,127,606
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers from other funds ‐ 1,663,639
Transfers to other funds (147,200) ‐
Net cash provided (used) by noncapital financing activities (147,200) 1,663,639
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Acquisition and construction of capital assets (997,162) (859,385)
Disposition of capital assets 53,937 ‐
Principal payments on long term obligations (1,020,000) ‐
Proceeds from certificates of obligation 6,575,000 ‐
Premium from certificates of obligation 473,965 ‐
Cost of issuance paid (49,115) ‐
Interest paid (695,591) ‐
Water and sewer impact fees collected 68,498 ‐
Net cash provided (used) by capital and related financing activities 4,409,532 (859,385)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturity of investments 11,742,967 8,141,618
Purchase of investments (12,321,838) (10,031,563)
Interest received 254,254 100,697
Net cash used by investing activities (324,617) (1,789,248)
Net increase in cash and cash equivalents 8,684,344 1,142,612
Balances ‐ beginning of year 25,291,480 7,502,889
Balances ‐ end of the year $ 33,975,824 $ 8,645,501
Reconciliation of operating income to net cash provided by operating
activities:
Operating Income $ 1,998,210 $ 1,899,686
Depreciation 2,990,684 133,136
Changes in assets and liabilities:
Provision for doubtful accounts (45,106) ‐
(Increase) decrease in receivables (283,445) 88,172
Increase (decrease) in accounts payable and accrued liabilities 91,281 (1,081)
Increase in unpaid claims ‐ 7,693
Decrease in inventory 89,353 ‐
Decrease in deferred outflows 92,476 ‐
(Decrease) in deposits (8,820) ‐
(Decrease) in compensated absences (35,390) ‐
(Decrease) in net pension liability (44,317) ‐
(Decrease) in OPEB liabiliy (144,562) ‐
Increase in deferred inflows 46,265 ‐
Net cash provided by operating activities $ 4,746,629 $ 2,127,606
Noncash investing, capital and financing activities
Capital asset contributions from developers $ 123,207 $ ‐
Total noncash investing, capital and financing activities $ 123,207 $ ‐
CASH RECONCILIATION
Actual balances ‐ end of year
Cash $ 212,417 $ 326,377
Restricted cash 56,887 ‐
Investments (TexPool, TexStar, and TexasClass only) 33,706,520 8,319,124
Total cash and investments ‐ end of year $ 33,975,824 $ 8,645,501
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
CITY OF COPPELL, TEXAS
41
OPEB Trust Fund
as of 12/31/20
Custodial Fund
HRA
ASSETS
Cash $ ‐ $ 591,362
Investments
Mutual fund ‐ mixed equity and income 2,475,898 ‐
Total assets 2,475,898 591,362
LIABILITIES
Accounts payable $ ‐ $ ‐
Total liabilities ‐ ‐
NET POSITION
Restricted for:
Other post‐employment benefits 2,475,898 ‐
HRA members ‐ 591,362
Total net position $ 2,475,898 $ 591,362
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
Statement of Fiduciary Net Position
September 30, 2021
CITY OF COPPELL, TEXAS
42
CITY OF COPPELL, TEXAS
Statement of Changes in Fiduciary Net Position
For the Year Ended September 30, 2021
OPEB Trust Fund year
ended 12/31/20
Custodial Fund
HRA
ADDITIONS
Contributions ‐ employer $ 2,048,805 $ 153,226
Net appreciation in fair value of investments 218,150 ‐
Total additions 2,266,955 153,226
DEDUCTIONS
Benefit payments 48,805 163,643
OPEB plan administrative expense 4,681 ‐
Total deductions 53,486 163,643
Net additions (deductions) 2,213,469 (10,417)
Net Position ‐‐ beginning 262,429 ‐
Net Position ‐‐ beginning, as restated ‐ 601,779
Net Position ‐‐ ending $ 2,475,898 $ 591,362
The accompanying notes to financial statements are an integral part of this statement.
CITY OF COPPELL, TEXAS
43
CITY OF COPPELL, TEXAS
44
CITY OF COPPELL, TEXAS
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2021
(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
45
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
The City implemented GASB Statements No. 84, No. 97, and No. 98 during fiscal year 2021.
GASB Statement No. 84, Fiduciary Activities. The requirements of this Statement 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. As a result of this implementation, a private‐purpose trust fund has been reclassified as a special
revenue fund, and an agency fund is reclassified as a custodial fund. The beginning net position of the
custodial fund has been restated as a result of the implementation of this standard. (See Note 15).
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,
and other employee benefit plans, while mitigating the costs associated with reporting those
plans. Implementation of this plan resulted in no changes to the financial statements.
GASB Statement No. 98, The Annual Comprehensive Financial Report. This Statement establishes the term
annual comprehensive financial report and its acronym ACFR. As a result of this implementation, this
report, and references to it have been changed.
Management evaluated GASB Statement No. 90, Majority Equity Interests—an amendment of GASB
Statements No. 14 and No. 61 and determined that it was not applicable to the financial statements of
the City as of September 30, 2021.
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. 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. 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.
CITY OF COPPELL, TEXAS
46
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.
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 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, ARPA, 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
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47
government‐wide financial statements. The fiduciary funds of the City are an other post‐employment
benefits trust, and a custodial 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 custodial capacity for others. Custodial
funds employ the same economic resources measurement focus and the accrual basis of accounting as
the government‐wide financial statements and proprietary fund type. The City’s trust fund for other post‐
employment benefits reports following the criteria of GASB Statements No. 74 and No. 75.
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 using the 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
result from providing services and producing and delivering goods in connection with a proprietary fund’s
CITY OF COPPELL, TEXAS
48
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 another
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. ARPA (American Rescue Plan Act) accounts for funds received through the
Coronavirus State and Local Fiscal Recovery Funds program. These funds, including
any interest earned, are intended for projects in compliance with statute and
regulatory requirements.
d. 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.
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.
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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. 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.
4. Custodial 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 Custodial Fund. This fund was
previously classified as an Agency Fund prior to GASB 84. 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 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
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
CITY OF COPPELL, TEXAS
50
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, 2021, the City invested in Treasury Notes, 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 UMB Bank, 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.
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.
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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
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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
Building and Improvements
Water and Sewer System
HVAC Systems
Vehicles, Machinery and Equipment
Furniture and fixtures
Drainage improvements
Streets
Parks
Useful Life in Years
50
40
20
3 to 7
5
40
25
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
CITY OF COPPELL, TEXAS
53
also available to dependents and/or surviving spouses of retirees. Retirees are responsible for paying the
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, 2020, upon which the original fiscal year 2021 levy was based, was $7,750,859,993. Subsequent
adjustments increased this value to $8,506,327,898.
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, 2021, were 99.75% 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, 2021, the City had a tax margin of
$1.920 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
based on 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, 2021 totaled $1,528,074.
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
54
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, 2021 totaled $950,084 and $1,528,074
respectively.
R. Federal and State Grants
Federal grants consisted of $1,718,666, $838,255, $840,855, and $1,127 revenue recognized for the
Coronavirus Relief Fund, American Rescue Plan Act, SAFER (Staffing for Adequate Fire and Emergency
Response), and LSTA (Library Services and Technology Act) Grants to State Program. State grants
consisted of $63,869 and $11,946 recognized for the TIFMAS (Texas Intrastate Fire Mutual Aid System)
and NCTTRAC (North Central Texas Trauma Regional Advisory Council) revenues. These grants are
reported in the General Fund, with the exception of the ARPA grant that is reported in a Special Revenue
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
$7,003,073 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
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arrangement and the funding policy create a minimum fund balance of 25 percent of the next year’s
budgeted expenditures.
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 5th 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.
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56
B. Supplemental Appropriations
The City Council made several supplemental appropriations throughout the year. Supplemental
appropriations totaled $6,254,570 in the General Fund, $7,025,837 in the Special Revenue Funds, and
$172,303 in the Enterprise Fund for 2021. Included in the General Fund supplemental appropriation was
funding to cover encumbrance carryovers, additional CIP expenditures, overtime payments due to the
COVID‐19 pandemic, special projects in relation to community development, joint election costs,
miscellaneous town hall renovations, purchase of new park trash cans, and grant funding. The Special
Revenue Funds supplemental appropriations included funding to cover encumbrance carryovers,
purchase of Police fleet vehicles, CRDC‐approved parks and trails projects, drainage improvements,
cemetery maintenance and installation of memorial items, purchase of body cameras, and costs
associated with the Airport Drive reconstruction project. The Enterprise Fund supplemental appropriation
included funding to cover encumbrance carryovers and the reconstruction costs for Southwestern
Boulevard.
C. Fund Deficits
The Cemetery Fund, a nonmajor capital project fund, had a $1,943,868 deficit fund balance at September
30, 2021. 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
The ARPA fund had expenditures greater than budgeted by $3,255. This is a new fund for revenues and
expenditures of grant money received from the American Rescue Plan Act.
The Coppell Arts Center Fund had expenditures greater than budgeted for a total of $20,500. In early fiscal
year 2020, prior to the final fiscal year 2021 City budget, it was expected that a foundation would be
organized as a blended component unit of the City. With this, revenues collected by the City in fiscal year
2020 that were denoted as donations for the foundation were recorded in this fund. When the Coppell Arts
Center Foundation was organized in fiscal year 2021, it did not meet the requirements of a component unit
and the balance of the fund was remitted to them, leading to a zero remaining fund balance and what
appears to be a loss and a negative budget variance for September 30, 2021.
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, 2021.
(3) DEPOSITS AND INVESTMENTS
Deposits – The City maintained the following deposit balances at September 30, 2021:
Primary Government
Financial
Institution
Bank Balance
Book Balance
Frost Bank $5,599,133 $5,013,817
Petty Cash ‐ 6,417
$5,599,133 $5,020,234
Investments – The City categorizes its fair value measurements within the fair value hierarchy established
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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.
As of September 30, 2021, the City had the following investments:
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, 2021,
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, 2021.
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.
Primary Government
Investments by fair value level
September 30,
2021
Fair Value
Level 1
Fair Value
Level 2
Weighted Average
Maturity (in days)
Treasury Notes $ 78,943,970 $ 78,943,970 $‐ 350
Federal Home Loan Bank Notes 20,068,880 20,068,880 353
Total investments by fair value level $ 99,012,850 $ 78,943,970 $ 20,068,880
Portfolio Weighted Average Maturity 351
Total Investments at NAV/amortized cost
TexPool $ 56,566,173 37
TexSTAR 56,474,380 39
Texas C LASS 54,953,790 53
Total investments at NAV/amortized cost 167,994,343
Total Investments $ 267,007,193
CITY OF COPPELL, TEXAS
58
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, 2021, the City’s investments are in Treasury Notes, Federal Home Loan Bank,
TexSTAR, TexPool, and Texas CLASS. These investments are 30%, 8%, 21%, 21% and 20% respectively, of
the City’s total investments.
(4) CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2021 is summarized below:
Governmental activities
Balance
October 1, 2020 Additions Transfers Retirements
Balance
September 30,
2021
Capital assets not being
depreciated:
Land 40,104,882$ ‐$ 351,052$ (29,321)$ 40,426,613$
Construction in Progress 41,287,062 17,881,805 (43,884,890) ‐ 15,283,977
Total capital assets, not
being depreciated 81,391,944 17,881,805 (43,533,838) (29,321) 55,710,590
Capital assets being
depreciated:
Building & Improvements 80,416,668 1,271,862 38,579,723 ‐ 120,268,253
Parks & Improvements 71,320,419 ‐ 2,177,369 ‐ 73,497,788
Streets & Improvements 309,484,254 139,765 932,926 ‐ 310,556,945
Vehicles, Machinery &
Equipment 54,710,571 2,317,312 1,843,820 (924,167) 57,947,536
Total capital assets, being
depreciated 515,931,912 3,728,939 43,533,838 (924,167) 562,270,522
Less accumulated
depreciation for:
Building & Improvements (20,688,845) (2,125,546) ‐ ‐ (22,814,391)
Parks & Improvements (16,029,257) (1,439,002) ‐ ‐ (17,468,259)
Streets & Improvements (194,066,765) (8,089,244) ‐ ‐ (202,156,009)
Vehicles, Machinery &
Equipment (47,862,502) (3,497,890) ‐ 924,167 (50,436,225)
Total accumulated
depreciation (278,647,369) (15,151,682) ‐ 924,167 (292,874,884)
Total capital assets being
depreciated, net 237,284,543 (11,422,743) 43,533,838 ‐ 269,395,638
Governmental activities
capital assets, net 318,676,487$ 6,459,062$ ‐$ (29,321)$ 325,106,228$
CITY OF COPPELL, TEXAS
59
Depreciation expense was charged to functions/programs of the primary government as follows:
Governmental activities:
General government $ 722,222
Public Safety 2,989,120
Public Works 8,277,549
Culture and Recreation 3,162,791
Total depreciation expense – governmental activities $15,151,682
Business‐type activities:
Water and Sewer $ 2,990,684
Total depreciation expense – business‐type activities $ 2,990,684
Business‐type Activities ‐
Water and Sewer Fund
Balance
October 1, 2020 Additions Transfers Retirements
Balance
September 30,
2021
Capital assets not being
depreciated:
Land 844,572$ ‐$ ‐$ ‐$ 844,572$
Construction in Progress 496,895 634,248 (258,230) ‐ 872,913
Total capital assets, not
being depreciated 1,341,467 634,248 (258,230) ‐ 1,717,485
Capital assets being
depreciated:
Water & Sewer System 109,402,745 307,705 258,230 (2,195,769) 107,772,911
Buildings & Improvements 1,478,858 ‐ ‐ ‐ 1,478,858
Vehicles, Machinery &
Equipment 4,501,308 185,367 ‐ (162,458) 4,524,217
Total capital assets, being
depreciated 115,382,911 493,072 258,230 (2,358,227) 113,775,986
Less accumulated
depreciation for:
Water & Sewer System (60,557,187) (2,602,833) ‐ 736,439 (62,423,581)
Buildings & Improvements (506,889) (29,576) ‐ ‐ (536,465)
Vehicles, Machinery &
Equipment (3,169,479) (358,275) ‐ 162,458 (3,365,296)
Total accumulated
depreciation (64,233,555) (2,990,684) ‐ 898,897 (66,325,342)
Total capital assets being
depreciated, net 51,149,356 (2,497,612) 258,230 (1,459,330) 47,450,644
Business‐type activities
capital assets, net 52,490,823$ (1,863,364)$ ‐$ (1,459,330)$ 49,168,129$
CITY OF COPPELL, TEXAS
60
(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 2041,
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, 2021 is as follows:
General obligation debt at September 30, 2021, is comprised of the following issues:
Outstanding ‐October 1, 2020 90,095,000$
Issued 23,200,000
Retirements (6,655,000)
Defeased (9,145,000)
Premium 7,058,223
Outstanding ‐September 30, 2021 104,553,223$
Bonds
Interest
Rate %
Issue
Date
Maturity
Date Issued Amount
Outstanding
September
30, 2021
GO Refunding Bonds 3.00‐5.00 2013 2024 7,660,000 2,690,000
Certificate of Obligation 3.00‐5.00 2013 2033 9,095,000 6,430,000
GO Refunding Bonds 2.00‐4.00 2015 2028 18,675,000 11,590,000
GO Refunding Bonds 2.00‐3.00 2016 2027 4,405,000 2,525,000
Certificate of Obligation 2.00‐4.00 2016 2036 11,800,000 8,545,000
Certificate of Obligation 3.25‐5.00 2018 2038 16,705,000 15,050,000
Certificate of Obligation 3.25‐5.00 2018 2038 14,850,000 13,385,000
Certificate of Obligation 1.00‐4.00 2020 2040 14,650,000 14,080,000
GO R efunding Bonds 0.50‐1.00 2021 2031 8,165,000 8,165,000
Certificate of Obligation 1.50‐2.00 2021 2041 15,035,000 15,035,000
97,495,000$
CITY OF COPPELL, TEXAS
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Aggregate maturities of the general long‐term debt (principal and interest) for the years subsequent to 2021 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.
Defeased Bonds
On April 27, 2021 the City issued $8,165,000 in general obligation refunding bonds with interest rates
between 2.00% and 4.00%. The City issued the bonds to refund $9,145,000 of outstanding series 2011
certificate of obligation bonds and general obligation refunding and improvement bonds with interest rates
ranging from 2.00% to 4.25%. As a result of the refunding, the City obtained an economic gain (difference
between present value of the debt service payments on the old and new debt) of $170,750.
Water and Sewer Fund
A summary of Water and Sewer general obligation bond activity for the year ended September 30, 2021 is
as follows:
Outstanding ‐October 1, 2020 $ 21,465,000
Issued 6,575,000
Retirements (1,020,000)
Premium 2,047,862
Outstanding ‐September 30, 2021 $ 29,067,862
Fiscal Year
Principal
Requirements
Interest
Requirements
Total
Requirements
2022 7,200,000$ 3,419,986$ 10,619,986$
2023 7,060,000 3,167,936 10,227,936
2024 7,255,000 2,801,425 10,056,425
2025 6,455,000 2,514,575 8,969,575
2026 6,615,000 2,255,275 8,870,275
2027‐2031 27,840,000 7,671,638 35,511,638
2032‐2036 22,640,000 3,249,046 25,889,046
2037‐2041 12,430,000 517,947 12,947,947
97,495,000$ 25,597,828$ 123,092,828$
CITY OF COPPELL, TEXAS
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Water & Sewer bonds payable at September 30, 2021 is comprised of the following issues:
Aggregate maturities of the Water and Sewer GO Refunding bonds (principal and interest) for the years
subsequent to September 30, 2021 are as follows:
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, 2021 is as follows:
Outstanding ‐October 1, 2020 $27,300,000
Retirements (1,085,000)
Premiums 1,874,537
Outstanding ‐September 30, 2021 $28,089,537
Sales Tax Revenue Bonds payable at September 30, 2021 is comprised of the following issue:
Bonds
Interest
Rate %
Issue
Date
Maturity
Date Issued Amount
Outstanding
September 30, 2021
Water & Sewer Certificate of Obligation 3.25‐5.00 2018 2038 10,850,000 9,160,000
Water & Sewer Certificate of Obligation 1.00‐4.00 2020 2040 11,740,000 11,285,000
Water & Sewer Certificate of Obligation 1.00‐4.00 2021 2041 6,575,000 6,575,000
27,020,000$
Fiscal Year Principal Interest Total
2022 1,220,000$ 887,752$ 2,107,752$
2023 1,290,000 799,556 2,089,556
2024 1,320,000 741,481 2,061,481
2025 1,360,000 681,932 2,041,932
2026 1,405,000 620,581 2,025,581
2027‐2031 7,685,000 2,129,606 9,814,606
2032‐2036 7,315,000 941,050 8,256,050
2037‐2041 5,425,000 225,891 5,650,891
27,020,000$ 7,027,849$ 34,047,849$
Bonds
Interest
Rate %
Issue
Date
Maturity
Date Issued Amount
Outstanding
September 30, 2021
Sales Tax Revenue Bonds 3.25 ‐ 5.00 2014 2038 31,730,000$ 26,215,000$
CITY OF COPPELL, TEXAS
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Debt service requirements of the Sales Tax Revenue Bonds (principal and interest) for the years subsequent
to September 30, 2021 are as follows:
Changes in Long‐term Liabilities
Long‐term liability activity for the year ended September 30, 2021, was as follows:
Within the governmental activities, compensated absences, net pension liability, and other post‐
employment benefits liability are generally liquidated by the General Fund.
Fiscal Year Principal Interest Total
2022 1,140,000$ 1,101,718$ 2,241,718$
2023 1,200,000 1,044,719 2,244,719
2024 1,260,000 984,719 2,244,719
2025 1,320,000 921,719 2,241,719
2026 1,385,000 855,719 2,240,719
2027 ‐ 2031 8,015,000 3,196,581 11,211,581
2032 ‐ 2036 9,640,000 1,576,306 11,216,306
2037 ‐ 2038 2,255,000 94,200 2,349,200
26,215,000$ 9,775,681$ 35,990,681$
Beginning
Balance Additions Reductions Ending Balance
Due Within One
Year
Governmental Activities:
Bonds payable:
General obligation bonds 90,095,000$ 23,200,000$ (15,800,000)$ 97,495,000$ 7,200,000$
Sales tax bonds 27,300,000 ‐ (1,085,000) 26,215,000 1,140,000
Deferred amounts:
Premiums 7,493,759 2,132,964 (693,963) 8,932,760 693,963
Total bonds payable 124,888,759 25,332,964 (17,578,963) 132,642,760 9,033,963
Compensated absences 3,727,767 1,895,719 (2,013,654) 3,609,832 1,335,968
Net pension liability 16,815,893 ‐ (986,316) 15,829,577 ‐
Other post ‐employment benefits
obligation 3,160,466 281,874 (3,028,541) 413,799 ‐
Total governmental activities 148,592,885 27,510,557 (23,607,474) 152,495,968 10,369,931
Business‐type Activities:
Bonds payable:
General obligation bonds 21,465,000 6,575,000 (1,020,000) 27,020,000 1,220,000
Premiums 1,706,910 473,965 (133,013) 2,047,862 133,013
Total bonds payable 23,171,910 7,048,965 (1,153,013) 29,067,862 1,353,013
Compensated absences 112,718 29,888 (65,278) 77,328 59,371
Net pension liability 755,573 ‐ (44,317) 711,256 ‐
Other post ‐employment benefits
obligation 166,341 14,835 (159,397) 21,779 ‐
Total business‐type acivities 24,206,542 7,093,688 (1,422,005) 29,878,225 1,412,384
Total government 172,799,427$ 34,604,245$ (25,029,479)$ 182,374,193$ 11,782,315$
CITY OF COPPELL, TEXAS
64
(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, 2021, the amount
expected to be due within one year for Governmental Activities is $1,335,968. The amount expected to be
due within one year for Business‐type Activities is $59,371.
A summary of the activity for the year is as follows:
Business‐type
Activities
Governmental
Activities
Total
Balance – Beginning of year $ 112,718 $ 3,727,767 $ 3,840,485
Additions 29,888 1,895,719 1,925,607
Reductions (65,278) (2,013,654) (2,078,932)
Balance – End of Year $ 77,328 $ 3,609,832 $ 3,687,160
(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, pursuant to 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
65
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
66
General
General
Obligation ARPA
Capital
Projects
Streets
Infrastructure
Maintenance
Fund
Other
Governmental
Funds
Total
Governmental
Funds
Nonspendable:
Prepaid items 59,322$ ‐$ ‐$ ‐$ ‐$ ‐$ 59,322$
Permanent fund ‐ Perpetual Care Fund ‐ ‐ ‐ ‐ ‐ 974,814 974,814
Restricted for:
General government
Public educational government channel 646,447 ‐ ‐ ‐ ‐ ‐ 646,447
Public education about solid waste 45,607 ‐ ‐ ‐ ‐ ‐ 45,607
Public Safety
Emergency 911 1,068,424 ‐ ‐ ‐ ‐ ‐ 1,068,424
Fire ‐ ‐ ‐ ‐ ‐ 23,469 23,469
Police ‐ ‐ ‐ ‐ ‐ 198,465 198,465
Animal shelter ‐ ‐ ‐ ‐ ‐ 891 891
Child safety programs ‐ ‐ ‐ ‐ ‐ 178,202 178,202
Crime prevention programs and services ‐ ‐ ‐ ‐ ‐ 15,627,758 15,627,758
Court security ‐ ‐ ‐ ‐ ‐ 379,018 379,018
Traffic and signal enforcement /
improvements ‐ ‐ ‐ ‐ ‐ 500,799 500,799
Juvenile case manager ‐ ‐ ‐ ‐ ‐ 345,002 345,002
Court technology ‐ ‐ ‐ ‐ ‐ 20,351 20,351
Judicial efficiency ‐ ‐ ‐ ‐ ‐ 18,972 18,972
Culture and recreation
Improvements / maintenance of recreation
facilities, trails, drainage, and 6,868,420 ‐ ‐ ‐ ‐ ‐ 6,868,420
Recycling ‐ ‐ ‐ ‐ ‐ 70,350 70,350
Community garden / farmer's market ‐ ‐ ‐ ‐ ‐ 1,589 1,589
Library ‐ ‐ ‐ ‐ ‐ 28,845 28,845
Parks ‐ ‐ ‐ ‐ ‐ 35,677 35,677
Arts Center ‐ ‐ ‐ ‐ ‐ 71,429 71,429
Tennis Center ‐ ‐ ‐ ‐ ‐ 1,677 1,677
Senior and Community Center ‐ ‐ ‐ ‐ ‐ 25,400 25,400
Biodiversity Center ‐ ‐ ‐ ‐ ‐ 2,118 2,118
Living Well wellness incentive ‐ ‐ ‐ ‐ ‐ 105 105
Promotion of tourism and events ‐ ‐ ‐ ‐ ‐ 706,255 706,255 p /
facilities, trails, drainage, and
streetscapes ‐ ‐ ‐ ‐ ‐ 13,023,396 13,023,396
Economic development ‐ ‐ ‐ ‐ ‐ 9,659 9,659
Capital projects ‐ ‐ ‐ 31,983,499 ‐ 5,279,608 37,263,107
Debt service ‐ 654,602 ‐ ‐ ‐ 107,204 761,806
Committed for:
City charter required reserves 7,003,073 ‐ ‐ ‐ ‐ ‐ 7,003,073
Public works
Projects 358,858 ‐ ‐ ‐ 18,894,090 ‐ 19,252,948
Storm water control development ‐ ‐ ‐ ‐ ‐ 704,569 704,569
Culture and recreation
Rolling Oaks Cemetery ‐ ‐ ‐ ‐ ‐ 1,154,439 1,154,439
Tree preservation ‐ ‐ ‐ ‐ ‐ 394,727 394,727
Economic development 666,355 ‐ ‐ ‐ ‐ 18,203 684,558
Assigned for:
General government
Sales tax provision 1,575,975 ‐ ‐ ‐ ‐ ‐ 1,575,975
Old Town signage 298,575 ‐ ‐ ‐ ‐ ‐ 298,575
Public works
Building code and zoning update 325,000 ‐ ‐ ‐ ‐ ‐ 325,000
Economic development
Economic development program 185,000 ‐ ‐ ‐ ‐ ‐ 185,000
Capital projects 750,000 ‐ ‐ ‐ ‐ ‐ 750,000
Unassigned 88,771,762 ‐ ‐ ‐ ‐ (1,943,868) 86,827,894
108,622,818$ 654,602$ ‐$ 31,983,499$ 18,894,090$ 37,959,123$ 198,114,132$
Fund Balances
Fund Balances
CITY OF COPPELL, TEXAS
67
(9) INTERFUND BALANCES AND TRANSFERS
During a fiscal year, interfund payables and receivables arise. The following were outstanding as of
September 30, 2021:
Transfers made during the year were as follows:
(10) DEFINED BENEFIT PENSION PLAN
A. Plan Description
The City participates as one of 897 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
Receivable Fund Payable Fund Amount Purpose
General Fund Nonmajor governmental 1,900,500$ Short‐term funding of deficit cash
Nonmajor governmental Nonmajor governmental 737,000$ Short‐term funding of deficit cash
Total 2,637,500$
Transfers In Transfers Out Amount Purpose
General Fund Nonmajor governmental 3,685,911$
Maintenance and operations
of parks and facilities with 4B
sales tax proceeds
Special revenue ‐
Infrastructure Maintenance General Fund 2,144,000
Annual maintenance of City
facilities, streets and traffic
control
Streets Capital Project Fund General Fund 2,470,832 Belt Line Road reconstruction
Nonmajor governmental General Fund 777,000 Software conversion project
Internal service General Fund 926,781 Fund future vehicle and
equipment replacements
Internal service Nonmajor governmental 589,658 Fund future vehicle and
equipment replacements
Internal service Water‐Sewer enterprise
fund 147,200 Fund future vehicle and
equipment replacements
Total 10,741,382$
CITY OF COPPELL, TEXAS
68
pension plan is a tax‐qualified plan under Section 401 (a) of the Internal Revenue Code. TMRS issues a
publicly available annual comprehensive financial report (ACFR) that can be obtained at www.tmrs.com.
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, 2020 valuation and measurement date, the following employees were covered by the
benefit terms:
Inactive employees or beneficiaries currently receiving benefits 267
Inactive employees entitled to but not yet receiving benefits 222
Active employees 389
878
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 15.57% and 16.15 in calendar years 2020 and 2021,
respectively. The City’s contributions to TMRS for the year ended September 30, 2021 were $5,022,022
and were equal to the required contributions.
D. Net Pension Liability
The City’s Net Pension Liability (NPL) was measured as of December 31, 2020, 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
69
Actuarial Assumptions:
The Total Pension Liability in the December 31, 2020 actuarial valuation was determined using the
following actuarial assumptions:
Inflation 2.50% 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 are 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 adopted
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:
Asset Class
Target
Allocation
Long‐Term Expected
Real Rate of Return
(Arithmetic)
Global Equity 30.00% 5.30%
Core Fixed Income 10.00% 1.25%
Non‐Core Fixed Income 20.00% 4.14%
Real Return 10.00% 3.85%
Real Estate 10.00% 4.00%
Absolute Return 10.00% 3.48%
Private Equity 10.00% 7.75%
Total 100.00%
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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.
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
Discount Rate
(5.75%)
Discount Rate
(6.75%)
1% Increase in
Discount Rate
(7.75%)
City’s net pension liability $ 45,500,015 $ 16,540,833 $ (7,028,769)
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.
Changes in the Net Pension Liability
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability
(a) ‐ (b)
Balance at 12/31/2019 177,534,924$ 159,963,458$ 17,571,466$
Changes for the year:
Service cost 5,834,060 ‐ 5,834,060
Interest 11,973,183 ‐ 11,973,183
Difference between expected and actual experience 450,189 ‐ 450,189
Contributions ‐ employer ‐ 4,980,061 (4,980,061)
Contributions ‐ employee ‐ 2,238,949 (2,238,949)
Net investment income ‐ 12,150,691 (12,150,691)
Benefit payments, including refunds of employee
contributions (6,142,941) (6,142,941) ‐
Administrative expense ‐ (78,569) 78,569
Other changes ‐ (3,067) 3,067
Net changes 12,114,491 13,145,124 (1,030,633)
Balance at 12/31/2020 189,649,415$ 173,108,582$ 16,540,833$
Increases (Decreases)
CITY OF COPPELL, TEXAS
71
E. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to
Pensions
For the year ended September 30, 2021, the City recognized pension expense of $3,848,521.
At September 30, 2021, the city reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:
The City reported $3,696,640 as deferred outflows of resources related to pensions resulting from
contributions subsequent to the measurement date which will be recognized as a reduction of the net
pension liability for the year ending September 30, 2022. Other amounts reported as deferred outflows
and inflows of resources related to pensions will be recognized in pension expense as follows:
(11) DEFERRED COMPENSATION PLANS
The City offers its employees a deferred compensation plan created in accordance with the Internal Revenue
Code Section 457. The plan, available to all City employees, permits them to defer a portion of their salary
until future years. The deferred compensation is not available to employees until termination, retirement,
death, or unforeseeable emergency.
The City funds all amounts of compensation deferred under the plan, at the direction of the covered
employee, through investments in either a Roth IRA or fixed and variable annuity contracts underwritten by
International City Manager Association (ICMA) Retirement Corporation and American Fund.
All amounts of compensation deferred under the plan, all property and rights purchased with those
amounts, and all income attributable to those amounts, property, or rights are held in trust for the exclusive
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between expected and
actual economic experience 1,239,926$ 2,262$
Changes in actuarial assumptions 106,276 ‐
Difference between projected and
actual investment earnings ‐ 4,535,083
Contributions subsequent to the
measurement date 3,696,640 ‐
Total 5,042,842$ 4,537,345$
Year ended
September 30:
2022 (1,031,467)$
2023 513,533
2024 (2,449,012)
2025 (224,197)
Total (3,191,143)$
CITY OF COPPELL, TEXAS
72
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, 2021 are as follows:
2021 2020
Claims payable, beginning of year $ 585,283 $ 510,680
Claims incurred 3,205,037 4,614,471
Changes in estimates 21,017 43,292
Claim payments (3,218,361) (4,583,160)
Claims payable, end of year $ 592,976 $ 585,283
(13) OTHER POST‐EMPLOYMENT BENEFITS
For the year ended September 30, 2021, the City recognized $133,348 OPEB expense, of which $(28,152)
was for health care benefits and $161,500 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
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
CITY OF COPPELL, TEXAS
73
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, 2020, the annual one‐year rate of return was 10.89%.
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, 2020, the City had 261 retirees and an additional 97 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, 2020, 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 (10th) 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, 2021.
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, 2020 measurement date, the following employees were covered by the benefit
terms:
Inactive Plan Members or Beneficiaries Currently Receiving Benefits 4
Inactive Plan Members Entitled to But Not Yet Receiving Benefits ‐
Active Plan Members 378
Total Plan Members 382
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 2021 ranged from $943 to $2,415 per month
depending on coverage levels selected. In fiscal year 2021, the total member contributions were $71,318.
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 $22,731; therefore, the City’s contribution to the plan for fiscal
year 2021 was zero as retiree contributions covered retiree expense.
CITY OF COPPELL, TEXAS
74
D. Net OPEB Liability
The City’s net OPEB liability was measured as of December 31, 2020, and the total OPEB liability used to
calculate the net OPEB liability was determined by an actuarial valuation as of December 31, 2020.
Actuarial Assumptions
The City’s total OPEB liability in the December 31, 2020 valuation was determined using the following
actuarial assumptions:
The single discount rate changed from 2.75% as of December 31, 2019 to 5.75% as of December 31, 2020,
due to a change from using the 20‐year tax‐exempt municipal bond rate to the long‐term expected rate of
return on OPEB plan investments. Additionally, the two‐person coverage assumption was increased from
10% to 20%.
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.
Actuarial Cost Method Individual Entry‐Age Normal
Discount Rate 5.75% as of December 31, 2020
Inflation Rate 2.50%
Salary Increases 3.50% to 11.50%, including inflation
Demographic Assumptions
Based on the experience study covering the
four‐year period ending December 31, 2018 as
conducted for the TMRS
Mortality
For healthy retirees, the gender‐distinct 2019
Municipal Retirees of Texas mortality tables
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.
Participation Rates
Rates of 25% post ‐55 or disabled, and 0% pre‐
55, with 100% assumed to discontinue when
eligible for Medicare.
Healthcare cost trend rates 7.10% Initial, 4.25% ultimate after 13 years
Notes
The Single Discount rate changed from 2.75%
to 5.75% as of December 31,2020.
Additionally, the two‐person coverage
assumption was increased from 10% to 20%.
Actuarial Assumptions
CITY OF COPPELL, TEXAS
75
Changes in the Net OPEB Liability
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 $48,805 in benefit payments was paid by the
City using its own assets.
The benefit payments during the measurement period were determined by subtracting the actual
retiree premium payments from an age‐adjusted premium calculation, calculated using an age‐
adjustment factor of 1.724.
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate:
The following presents the Plan’s net OPEB liability, calculated using the discount rate of 5.75%, as well
as what the Plan’s net OPEB liability would be if it were calculated using a discount rate that is one
percent lower or one percent higher than the current rate assumption:
Total OPEB
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net OPEB
Liability
(a) ‐ (b)
Balance at 12/31/2019 2,320,687$ 262,429$ 2,058,258$
Changes for the year:
Service cost 125,172 ‐ 125,172
Interest on the total OPEB liability 64,869 ‐ 64,869
Difference between expected
and actual experience (858,222) ‐ (858,222)
Changes of assumptions (257,483) ‐ (257,483)
Employer contributions ‐ 2,048,805 (2,048,805)
Net investment income ‐ 218,150 (218,150)
Benefit payments (48,805) (48,805) ‐
Administrative Expense ‐ (4,681) 4,681
Net changes (974,469) 2,213,469 (3,187,938)
Ending balance at 12/31/2020 1,346,218$ 2,475,898$ (1,129,680)$
Increases (Decreases)
1% Decrease in
Discount Rate
(4.75%)
Discount Rate
(5.75%)
1% Increase in
Discount Rate
(6.75%)
Plan's Net OPEB Liability (996,477)$ (1,129,680)$ (1,249,413)$
CITY OF COPPELL, TEXAS
76
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:
E. Related Deferred Outflows of Resources and Deferred Inflows of Resources
At September 30, 2021, the City reported deferred outflows of resources and inflows of resources
related to OPEB from the following sources:
The City reported $40,106 as deferred outflows related to OPEB resulting from contributions
subsequent to the measurement date which will be recognized as a reduction of the net OPEB liability
1% Decrease
Current
Healthcare Cost
Trend Rate
Assumption 1% Increase
Plan's Net OPEB Liability (1,268,336)$ (1,129,680)$ (967,293)$
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between expected and actual economic experience 6,424$ 871,946$
Changes in actuarial assumptions 186,305 317,590
Difference between projected and actual investment earnings ‐ 118,997
Contributions subsequent to the measurement date 40,106 ‐
Total 232,835$ 1,308,533$
CITY OF COPPELL, TEXAS
77
for the year ending September 30, 2022. Other amounts reported as deferred outflows and inflows of
resources related to OPEB will be recognized in OPEB expense as follows:
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 $7,500. As the SDBF covers both active and retiree participants, with no segregation of
assets, the SDBF is considered to be an unfunded OPEB plan (i.e., no assets are accumulated).
Employees Covered by Benefit Terms
At the December 31, 2020 valuation and measurement date, the following employees were covered by
the benefit terms:
Inactive employees currently receiving benefits 185
Inactive employees entitled to but not yet receiving benefits 60
Active employees 389
634
C. Contributions
The City contributes to the SDBF at a contractually required rate as determined by an annual actuarial
valuation. The rate is equal to the cost of providing one‐year term life insurance. The funding policy for
the SDBF program is to assure that adequate resources are available to meet all death benefit payments
Year ended
September 30:
Net Deferred
Outflows
(Inflows)
2022 (144,119)$
2023 (141,950)
2024 (146,846)
2025 (141,810)
2026 (113,932)
Thereafter (427,147)
Total (1,115,804)$
CITY OF COPPELL, TEXAS
78
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, 2021 were $6,397, which
equaled the required contributions.
D. Total OPEB Liability
The City’s total OPEB liability was measured as of December 31, 2020 and was determined by an
actuarial valuation as of that date.
Actuarial Assumptions
The City’s total OPEB liability in the December 31, 2020 valuation was determined using the following
actuarial assumptions:
Inflation 2.5% per year
Salary increases 3.5% to 11.5% including inflation
Discount rate 2.00%
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, 2020. 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, 2020 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
79
Changes in the Total OPEB Liability
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 2.00%, 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:
E. Related Deferred Outflows of Resources and Deferred Inflows of Resources
At September 30, 2021, the City reported deferred outflows of resources related to OPEB from the
following sources:
The City reported $13,734 as deferred outflows related to OPEB resulting from contributions
subsequent to the measurement date which will be recognized as a reduction of the total OPEB liability
Total OPEB Liability
Balance at 12/31/2019 1,268,549$
Changes for the year:
Service cost 60,771
Interest 35,633
Difference between expected and actual experience (22,070)
Changes in assumptions or other inputs 228,772
Benefit payments (6,397)
Net changes 296,709
Balance at 12/31/2020 1,565,258$
1% Decrease in
Discount Rate
(1.00%)
Discount Rate
(2.00%)
1% Increase in
Discount Rate
(3.00%)
1,954,984$ 1,565,258$ 1,270,170$
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Differences between expected and actual economic experience 31,035$ 82,093$
Changes in actuarial assumptions 373,037 41,375
Contributions subsequent to the measurement date 13,734 ‐
Total 417,806$ 123,468$
CITY OF COPPELL, TEXAS
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for the year ending September 30, 2022. Other amounts reported as deferred outflows and inflows of
resources related to OPEB will be recognized in OPEB expense as follows:
(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 $894,437 at
September 30, 2021, 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, (972) 304‐3690, or
finance@coppelltx.gov.
The Cities 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, 2021 of $168,167 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, 2021 of $459,295 is capitalized as building and improvements in the governmental activities on the
government‐wide Statement of Net Position.
(15) NEW GASB STANDARD
Implementation of GASB Statement No. 84, Fiduciary Activities, resulted in the recognition of net additions
from prior years in the HRA custodial fund, as well as the moving of the Pre‐Need Cemetery fund from a
private‐purpose trust fund to a special revenue fund, presented with the nonmajor governmental funds.
Year ended
September 30:
2022 65,096$
2023 65,096
2024 54,015
2025 53,168
2026 35,919
Thereafter 7,310
Total 280,604$
CITY OF COPPELL, TEXAS
81
The beginning net position in the HRA Fund has been restated as a result of the implementation of this
standard as follows:
Beginning net position as previously reported $ ‐
Cumulative effect of change in accounting policy $ 601,779
Beginning net position, as restated $ 601,779
(16) COMMITMENTS AND CONTINGENCIES
The City has active construction projects as of September 30, 2021. The projects include street, drainage,
arts center, fire station, cemetery expansion, lift station and water tower. The outstanding commitments
under authorized construction contracts by project are as follows:
Outstanding commitments at year end were $21,704,113 to be funded by the Streets Capital Project Fund,
$928,153 to be funded by the Drainage Capital Project Fund, $478,882 to be funded by the Recreation
Development Capital Projects Fund, $152,395 to be funded by other nonmajor governmental capital project
funds, and $1,358,187 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.
(17) SUBSEQUENT EVENT
The City purchased a tract of land known as North Lake in 2009, which with improvements made, resulted
in a book value of approximately $30.0 million. Negotiations regarding the buyer’s right of first refusal
and deed restrictions resulted in the sale being finalized October 2022 with a sale price of $10.1
million. The resulting financial loss is estimated as $19.9 million.
Project Spent to‐Date
Remaining
Commitment
Arts Center $ 20,765,249 $ 467,912
Freeport Parkway 12,978,603 647,558
Cemetery Expansion 8,707,943 11,273
Fire station 10,243,128 90,896
Smart Meters 8,326,754 90,004
Beltline Road 3,543,104 18,989,287
Water Tower/Lift Station 1,498,119 237,287
Intersection Improvements 1,509,883 1,952,097
Various Capital Projects 8,766,306 2,135,416
Total all funds $ 76,339,089 $ 24,621,730
CITY OF COPPELL, TEXAS
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CITY OF COPPELL, TEXAS
83
CITY OF COPPELL, TEXAS
Required Supplemental Information
Texas Municipal Retirement System (TMRS)
Schedule of Changes in Net Pension Liability and Related Ratios
Last Seven Measurement Years (Unaudited)
Measurement Year ‐ December 31, 2020 2019 2018 2017
Total pension liability
Service cost $ 5,834,060 $ 5,423,721 $ 5,147,391 $ 5,121,355
Interest (on the total pension liability)11,973,183 11,140,690 10,429,907 9,690,470
Difference between expected and
actual experience 450,189 1,210,046 170,311 1,049,026
Changes of assumptions 195,962 ‐ ‐
Benefit payments, including refunds
of employee contributions (6,142,941) (5,541,779) (5,169,533) (4,668,968)
Net change in total pension liability 12,114,491 12,428,640 10,578,076 11,191,883
Total pension liability ‐ beginning 177,534,924 165,106,284 154,528,208 143,336,325
Total pension liability ‐ ending (a) $ 189,649,415 $ 177,534,924 $ 165,106,284 $ 154,528,208
Plan fiduciary net position
Contributions ‐ employer $ 4,980,061 $ 4,719,024 $ 4,440,159 $ 4,365,557
Contributions ‐ employee 2,238,949 2,125,758 2,001,935 1,975,726
Net investment income 12,150,691 21,273,772 (4,211,826) 16,920,562
Benefit payments, including refunds
of employee contributions (6,142,941) (5,541,779) (5,169,533) (4,668,968)
Administrative expense (78,569) (120,122) (81,360) (87,653)
Other (3,067) (3,608) (4,249) (4,443)
Net change in plan fiduciary net position 13,145,124 22,453,045 (3,024,874) 18,500,781
Plan fiduciary net position ‐ beginning 159,963,458 137,510,413 140,535,287 122,034,506
Plan fiduciary net position ‐ ending (b) 173,108,582 159,963,458 137,510,413 140,535,287
Net pension liability (a) ‐ (b)$ 16,540,833 $17,571,466 $ 27,595,871 $ 13,992,921
Plan fiduciary net position as a
percentage of total pension liability 91.28%90.10%83.29%90.94%
Covered payroll $ 31,984,978 $ 30,367,976 $ 28,501,610 $ 28,201,294
Net pension liability as a percentage
of covered payroll 51.71%57.86%96.82%49.62%
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
concluded
2016 2015 2014
$ 4,795,907 $ 4,773,791 $ 4,360,178
9,034,884 8,655,276 8,043,965
(143,547) 1,027,510 (416,347)
‐ (530,535) ‐
(3,606,184) (3,861,363) (3,061,820)
10,081,060 10,064,679 8,925,976
133,255,265 123,190,586 114,264,610
$ 143,336,325 $ 133,255,265 $ 123,190,586
$ 3,973,656 $ 4,156,827 $ 3,937,618
1,849,941 1,904,241 1,763,756
7,592,873 162,416 5,816,895
(3,606,184) (3,861,363) (3,061,820)
(85,724) (98,915) (60,721)
(4,619) (4,885) (4,993)
9,719,943 2,258,321 8,390,735
112,314,563 110,056,242 101,665,507
122,034,506 112,314,563 110,056,242
$ 21,301,819 $ 20,940,702 $ 13,134,344
85.14%84.29%89.34%
$ 26,235,817 $26,594,934 $ 24,996,845
81.19%78.74%52.54%
CITY OF COPPELL, TEXAS
85
CITY OF COPPELL, TEXAS
Required Supplemental Information
Texas Municipal Retirement System (TMRS)
Schedule of Pension Contributions
Last Seven Fiscal Years (Unaudited)
Actuarially determined contribution $ 5,022,022 $ 4,836,794 $ 4,656,502 $ 4,406,168
Contribution in relation of the actuarially
determined contribution 5,022,022 4,836,794 4,656,502 4,406,168
Contribution deficiency (excess)$‐ ‐ $‐ $‐
Covered payroll $ 31,401,822 $ 31,075,303 $ 29,912,752 $ 28,367,042
Contributions as a percentage of covered
payroll 15.99% 15.56% 15.57% 15.53%
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 25 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.
Fiscal Year
2021 201820192020
CITY OF COPPELL, TEXAS
86
concluded
$ 4,291,973 $ 4,221,309 $ 4,068,349
4,291,973 4,221,309 4,068,897
$‐ $‐ $ (548)
$ 27,810,639 $ 27,430,532 $ 26,141,272
15.43% 15.39% 15.57%
Fiscal Year
2016 20152017
CITY OF COPPELL, TEXAS
87
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 Four Measurement Years (Unaudited)
Measurement year ending December 31, 2020 2019 2018 2017
Total OPEB liability
Service cost $ 125,172 $ 92,503 $ 115,068 $ 99,460
Interest (on the total OPEB liability)64,869 77,489 74,678 77,524
Difference between expected and
actual experience (858,222) (14,261) (132,925) 11,052
Changes of assumptions (257,483) 165,224 (127,696) 97,715
Benefit payments, including refunds
of employee contributions (48,805) (85,360) (85,235) (59,157)
Net change in total OPEB liability (974,469) 235,595 (156,110) 226,594
Total OPEB liability ‐ beginning 2,320,687 2,085,092 2,241,202 2,014,608
Total OPEB liability ‐ ending (a)$ 1,346,218 $ 2,320,687 $ 2,085,092 $ 2,241,202
Plan fiduciary net position
Contributions ‐ employer $ 2,048,805 $ 85,360 $ 85,235 $ 59,157
OPEB plan net investment income 218,150 39,175 (9,231) 24,567
Benefit payments (48,805) (85,360) (85,235) (59,157)
OPEB Plan administrative expense (4,681) (1,378) (1,370) (1,299)
Net change in plan fiduciary net position 2,213,469 37,797 (10,601) 23,268
Plan fiduciary net position ‐ beginning 262,429 224,632 235,233 211,965
Plan fiduciary net position ‐ ending (b)2,475,898 262,429 224,632 235,233
Net OPEB liability (a) ‐ (b)$ (1,129,680) $2,058,258 $ 1,860,460 $ 2,005,969
Plan fiduciary net position as a
percentage of total OPEB liability 183.92% 11.31% 10.77% 10.50%
Covered payroll $ 31,984,978 $ 30,367,976 $ 28,501,610 $ 28,201,294
Net OPEB liability as a percentage
of covered payroll ‐3.53% 6.78% 6.53% 7.11%
Notes to Schedule:
Measurement year 2020 ‐ The two‐person coverage assumption was increased from 10% to 20%
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
2020 5.75%
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
88
CITY OF COPPELL, TEXAS
Required Supplemental Information
Supplemental Death Benefits Fund
Schedule of Changes in Total OPEB Liability and Related Ratios
Last Four Measurement Years (Unaudited)
Measurement Year ‐ December 31, 2020 2019 2018 2017
Total OPEB liability
Service cost $ 60,771 $ 42,515 $ 51,303 $ 42,302
Interest 35,633 40,194 34,037 32,690
Changes of benefit terms
Difference between expected and
actual experience (22,070) (94,355) 59,862 ‐
Changes in assumptions or other inputs 228,772 221,080 (79,805) 89,663
Benefit payments (6,397) (6,074) (5,700) (5,640)
Net change in total OPEB liability 296,709 203,360 59,697 159,015
Total OPEB liability ‐ beginning 1,268,549 1,065,189 1,005,492 846,477
Total OPEB liability ‐ ending $ 1,565,258 $ 1,268,549 $ 1,065,189 $ 1,005,492
Covered‐employee payroll $ 31,984,978 $ 30,367,976 $ 28,501,610 $ 28,201,294
Total OPEB liability as a percentage
of covered‐employee payroll 4.89%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
89
CITY OF COPPELL, TEXAS
Required Supplemental Information
Supplemental Death Benefits Fund
Schedule of OPEB Contributions
Last Four Fiscal Years (Unaudited)
Actuarially determined contribution $6,397 $6,216 $5,982 $5,673
Contribution in relation to the actuarially
determined contribution 6,397 6,216 5,982 5,673
Contribution deficiency (excess)$‐ $‐ $‐ $‐
Covered‐employee payroll $ 31,401,822 $ 31,075,303 $ 29,912,752 $28,637,042
Contributions as a percentage of covered‐
employee payroll 0.02%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 costs $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.
Fiscal YearFiscal Year
2021
Fiscal Year
20182019
Fiscal Year
2020
CITY OF COPPELL, TEXAS
90
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 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, 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
91
Cemetery Pre‐need Fund – To account for proceeds of sales that are restricted until purchase of
memorials and their installation is complete.
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.
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.
Capital Projects Recreation Development Fund ‐ To account for the financing and construction of
cultural and recreational projects financed through the Coppell Recreation Development
Corporation.
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
92
CITY OF COPPELL, TEXAS
93
CITY OF COPPELL, TEXAS
Combining Balance Sheet
Nonmajor funds
September 30, 2021
Donations Police Child Safety
Crime
Prevention
Municipal
Court
ASSETS
Cash $ 273,437 $ 220,381 $ 77,190 1,149 $ 78,687
Investments ‐ ‐ 100,110 15,108,766 300,331
Taxes receivable ‐ ‐ ‐ 1,215,776 ‐
Accounts receivable, net of receivable of $6,958 ‐ ‐ 902 464 ‐
Interest receivable ‐ ‐ ‐ 3,042 ‐
Other receivable ‐ ‐ ‐ ‐ ‐
Due from other funds ‐ ‐ ‐ ‐ ‐
Prepaid items ‐ ‐ ‐ ‐ ‐
Total assets 273,437 220,381 178,202 16,329,197 379,018
DEFERRED OUTFLOWS OF RESOURCES
Total deferred outflows of resources ‐ ‐ ‐ 2,051 ‐
Total assets and deferred outflows of resources $ 273,437 $ 220,381 $ 178,202 $ 16,331,248 $ 379,018
LIABILITIES
Accounts payable $ 1,175 $ 22,969 $ ‐ $ 63,547 $ ‐
Accrued liabilities ‐ ‐ ‐ 25,736 ‐
Due to other funds ‐ ‐ ‐ ‐ ‐
Retainage payable ‐ ‐ ‐ ‐ ‐
Unearned revenue ‐ ‐ ‐ ‐ ‐
Total liabilities 1,175 22,969 ‐ 89,283 ‐
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue ‐ ‐ ‐ 614,207 ‐
Total deferred inflow of resources ‐ ‐ ‐ 614,207 ‐
FUND BALANCES (DEFICITS)
Nonspendable ‐ ‐ ‐ ‐ ‐
Restricted
Public safety 25,413 197,412 178,202 15,627,758 379,018
Culture and recreation 237,190 ‐ ‐ ‐ ‐
Economic development 9,659 ‐ ‐ ‐ ‐
Capital projects ‐ ‐ ‐ ‐ ‐
Debt service ‐ ‐ ‐ ‐ ‐
Committed
Public works ‐ ‐ ‐ ‐ ‐
Culture and recreation ‐ ‐ ‐ ‐ ‐
Economic development ‐ ‐ ‐ ‐ ‐
Unassigned ‐ ‐ ‐ ‐ ‐
Total fund balances $ 272,262 $ 197,412 $ 178,202 $ 15,627,758 $ 379,018
Total liabilities, deferred inflows of resources, and
fund balances $ 273,437 $ 220,381 $ 178,202 $ 16,331,248 $ 379,018
Special Revenue
CITY OF COPPELL, TEXAS
94
(continued)
Red Light
Enforcement
Juvenile Case
Manager
Recreation
Development
Corporation #2
Court
Technology
Tree
Preservation
Judicial
Efficiency
Economic
Development
Foundation
Drainage Utility
District
$ 33,772 $ 45,326 $ 2,882 $ 20,351 $ 294,603 $ 18,972 $ 18,127 $ 202,513
467,027 300,331 11,815,217 ‐ 100,124 ‐ 76 495,736
‐ ‐ 1,872,031 ‐ ‐ ‐ ‐ ‐
‐ ‐ 15,000 ‐ ‐ ‐ ‐ 60,817
‐ ‐ 2,340 ‐ ‐ ‐ ‐ ‐
‐ ‐ 4,375 ‐ ‐ ‐ ‐ ‐
‐ ‐ 693,000 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
500,799 345,657 14,404,845 20,351 394,727 18,972 18,203 759,066
‐ ‐ 4,153 ‐ ‐ ‐ ‐ ‐
$ 500,799 $ 345,657 $ 14,408,998 $ 20,351 $ 394,727 $ 18,972 $ 18,203 $ 759,066
$ ‐ $ 346 $ 423,467 $ ‐ $ ‐ $ ‐ $ ‐ $ 52,065
‐ 309 13,577 ‐ ‐ ‐ ‐ 2,432
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 18,060 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ 655 455,104 ‐ ‐ ‐ ‐ 54,497
‐ ‐ 930,498 ‐ ‐ ‐ ‐ ‐
‐ ‐ 930,498 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
500,799 345,002 ‐ 20,351 ‐ 18,972 ‐ ‐
‐ ‐ 13,023,396 ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ 704,569
‐ ‐ ‐ ‐ 394,727 ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ 18,203 ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
$ 500,799 $ 345,002 $ 13,023,396 $ 20,351 $ 394,727 $ 18,972 $ 18,203 $ 704,569
$ 500,799 $ 345,657 $ 14,408,998 $ 20,351 $ 394,727 $ 18,972 $ 18,203 $ 759,066
Special Revenue
CITY OF COPPELL, TEXAS
95
CITY OF COPPELL, TEXAS
Combining Balance Sheet
Nonmajor funds
September 30, 2021
Debt Service
Rolling Oaks
Cemetery
Cemetery Pre‐
Need
Hotel
Occupancy Tax
Coppell Arts
Center
Recreation
Development
Corporation
ASSETS
Cash $ 12,918 $ 987,734 $ 363,669 $ ‐ $ 461
Investments 1,052,322 ‐ 274,205 ‐ 522,127
Taxes receivable ‐ ‐ ‐ ‐ 580,481
Accounts receivable 1,481,361 51,326 99,499 ‐ ‐
Interest receivable ‐ ‐ 240 ‐ ‐
Other receivable 1,200 ‐ ‐ ‐ ‐
Due from other funds 44,000 ‐ ‐ ‐ ‐
Prepaid items ‐ ‐ ‐ ‐ ‐
Total assets 2,591,801 1,039,060 737,613 ‐ 1,103,069
DEFERRED OUTFLOWS OF RESOURCES
Total deferred outflows of resources ‐ ‐ ‐ ‐ ‐
Total assets and deferred outflows of resources $ 2,591,801 $ 1,039,060 $ 737,613 $ ‐ $ 1,103,069
LIABILITIES
Accounts payable $ 50,758 $ 3,386 $ 31,358 $ ‐ $ ‐
Accrued liabilities 3,145 ‐ ‐ ‐ ‐
Due to other funds ‐ ‐ ‐ ‐ 693,000
Retainage payable ‐ ‐ ‐ ‐ ‐
Unearned revenue ‐ 1,035,674 ‐ ‐ ‐
Total liabilities 53,903 1,039,060 31,358 ‐ 693,000
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 1,383,459 ‐ ‐ ‐ 302,865
Total deferred inflow of resources 1,383,459 ‐ ‐ ‐ 302,865
FUND BALANCES (DEFICITS)
Nonspendable ‐ ‐ ‐ ‐ ‐
Restricted
Public safety ‐ ‐ ‐ ‐ ‐
Culture and recreation ‐ ‐ 706,255 ‐ ‐
Economic development ‐ ‐ ‐ ‐ ‐
Capital projects ‐ ‐ ‐ ‐ ‐
Debt service ‐ ‐ ‐ ‐ 107,204
Committed
Public works ‐ ‐ ‐ ‐ ‐
Culture and recreation 1,154,439 ‐ ‐ ‐ ‐
Economic development ‐ ‐ ‐ ‐ ‐
Unassigned ‐ ‐ ‐ ‐ ‐
Total fund balances $ 1,154,439 $ ‐ $ 706,255 $ ‐ $ 107,204
Total liabilities, deferred inflows of resources, and
fund balances $ 2,591,801 $ 1,039,060 $ 737,613 $ ‐ $ 1,103,069
Special Revenue
CITY OF COPPELL, TEXAS
96
(concluded)
Permanent
Drainage Fire Cemetery City Facilities City Funded CIP
Capital Projects
Recreation
Development Perpetual Care
Total Nonmajor
Funds
$ 54,821 $ 268 $ 592 $ 253,813 $ 271,009 $ 122,244 $ 272,056 $ 3,626,975
1,338,000 1,754,344 40 505,884 1,364,664 909,960 702,679 37,111,943
‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,668,288
‐ ‐ ‐ 10,627 ‐ ‐ ‐ 1,719,996
‐ ‐ ‐ ‐ ‐ ‐ 79 5,701
‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,575
‐ ‐ ‐ ‐ ‐ ‐ ‐ 737,000
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
1,392,821 1,754,612 632 770,324 1,635,673 1,032,204 974,814 46,875,478
‐ ‐ ‐ ‐ ‐ ‐ ‐ 6,204
$ 1,392,821 $ 1,754,612 $ 632 $ 770,324 $ 1,635,673 $ 1,032,204 $ 974,814 $ 46,881,682
$ 644,386 $ 28,900 $ ‐ $ 3,141 $ 57,151 $ 6,851 $ ‐ $ 1,389,500
‐ ‐ ‐ ‐ ‐ ‐ ‐ 45,199
‐ ‐ 1,944,500 ‐ ‐ ‐ ‐ 2,637,500
67,642 ‐ ‐ ‐ ‐ 497,955 ‐ 583,657
‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,035,674
712,028 28,900 1,944,500 3,141 57,151 504,806 ‐ 5,691,530
‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,231,029
‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,231,029
‐ ‐ ‐ ‐ ‐ ‐ 974,814 974,814
‐ ‐ ‐ ‐ ‐ ‐ ‐ 17,292,927
‐ ‐ ‐ ‐ ‐ ‐ ‐ 13,966,841
‐ ‐ ‐ ‐ ‐ ‐ ‐ 9,659
680,793 1,725,712 ‐ 767,183 1,578,522 527,398 ‐ 5,279,608
‐ ‐ ‐ ‐ ‐ ‐ ‐ 107,204
‐ ‐ ‐ ‐ ‐ ‐ ‐ 704,569
‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,549,166
‐ ‐ ‐ ‐ ‐ ‐ ‐ 18,203
‐ ‐ (1,943,868) ‐ ‐ ‐ ‐ (1,943,868)
$ 680,793 $ 1,725,712 $ (1,943,868) $ 767,183 $ 1,578,522 $ 527,398 $ 974,814 $ 37,959,123
$ 1,392,821 $ 1,754,612 $ 632 $ 770,324 $ 1,635,673 $ 1,032,204 $ 974,814 $ 46,881,682
Capital Projects
CITY OF COPPELL, TEXAS
97
CITY OF COPPELL, TEXAS
Nonmajor Governmental Funds
For the Year Ended September 30, 2021
Donations Parks Police Child Safety
Crime
Prevention Municipal Court
REVENUES
Taxes, penalties, and interest $ ‐ $ ‐ $ ‐ $ ‐ $ 6,895,043 $ ‐
Licenses, fees, and permits ‐ ‐ ‐ ‐ ‐ ‐
Charges for services ‐ ‐ ‐ ‐ 224,718 ‐
Fines and forfeitures ‐ ‐ 82,970 51,980 ‐ 21,632
Investment earnings ‐ ‐ ‐ 61 (21,680) 183
Contributions 23,797 ‐ 28,816 ‐ ‐ ‐
Miscellaneous ‐ ‐ ‐ ‐ ‐ ‐
Total revenues 23,797 ‐ 111,786 52,041 7,098,081 21,815
EXPENDITURES
Current:
Public safety 5,616 ‐ 67,624 21,325 2,844,278 ‐
Public works ‐ ‐ ‐ ‐ ‐ ‐
Culture and recreation ‐ ‐ ‐ ‐ ‐ ‐
Debt service:
Principal Retirement ‐ ‐ ‐ ‐ ‐ ‐
Interest ‐ ‐ ‐ ‐ ‐ ‐
Capital outlay:
General government ‐ ‐ ‐ ‐ ‐ ‐
Public safety ‐ ‐ ‐ ‐ 51,445 ‐
Public works ‐ ‐ ‐ ‐ ‐ ‐
Culture and recreation 1,104 ‐ ‐ ‐ ‐ ‐
Total expenditures 6,720 ‐ 67,624 21,325 2,895,723 ‐
Excess (deficiency) of revenues over
expenditures 17,077 ‐ 44,162 30,716 4,202,358 21,815
OTHER FINANCING SOURCES (USES)
Transfers in ‐ ‐ ‐ ‐ ‐ ‐
Transfers out ‐ ‐ ‐ ‐ (589,658) ‐
Proceeds from sale of capital assets ‐ ‐ ‐ ‐ 8,834 ‐
Total other financing sources (uses) ‐ ‐ ‐ ‐ (580,824) ‐
Net change in fund balances 17,077 ‐ 44,162 30,716 3,621,534 21,815
Fund balances ‐ beginning 255,185 ‐ 153,250 147,486 12,006,224 357,203
Fund balances ‐ ending $ 272,262 $ ‐ $ 197,412 $ 178,202 $ 15,627,758 $ 379,018
Combining Statement of Revenues, Expenditures, and Changes in Fund
Special Revenue
CITY OF COPPELL, TEXAS
98
(continued)
Red Light
Juvenile Case
Manager
Recreation
Development
Corporation #2
Court
Technology
Tree
Preservation
Judicial
Efficiency
Economic
Development
Foundation
Drainage Utility
District
$ ‐ $ ‐ $ 10,530,384 $ ‐ $ ‐ $ ‐ $ ‐ $ ‐
‐ ‐ ‐ ‐ 181,400 ‐ ‐ 609,778
‐ ‐ 168,475 ‐ ‐ ‐ ‐ ‐
‐ 23,763 ‐ 18,604 ‐ 363 ‐ ‐
566 183 (46,573) ‐ 6,459 ‐ 49 295
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
566 23,946 10,652,286 18,604 187,859 363 49 610,073
10,039 ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ 452,202
‐ ‐ 2,113,779 ‐ 30,126 ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ 168,519 ‐
152,066 ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ 94,643 ‐ ‐ ‐ ‐ ‐
‐ ‐ 1,647,923 ‐ ‐ ‐ ‐ ‐
152,066 10,039 3,856,345 ‐ 30,126 ‐ 168,519 452,202
(151,500) 13,907 6,795,941 18,604 157,733 363 (168,470) 157,871
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ (3,685,634) ‐ ‐ ‐ ‐ ‐
6,105 ‐ ‐ ‐ ‐ ‐ 168,519 ‐
6,105 ‐ (3,685,634) ‐ ‐ ‐ 168,519 ‐
(145,395) 13,907 3,110,307 18,604 157,733 363 49 157,871
646,194 331,095 9,913,089 1,747 236,994 18,609 18,154 546,698
$ 500,799 $ 345,002 $ 13,023,396 $ 20,351 $ 394,727 $ 18,972 $ 18,203 $ 704,569
Special Revenue
CITY OF COPPELL, TEXAS
99
CITY OF COPPELL, TEXAS
Nonmajor Governmental Funds
For the Year Ended September 30, 2021
Debt Service
Rolling Oaks
Cemetery
Cemetery Pre‐
need
Hotel
Occupancy Tax
Coppell Arts
Center
Recreation
Development
Corporation
REVENUES
Taxes, penalties, and interest $ ‐ $ ‐ $ 328,301 $ ‐ $ 3,331,394
Licenses, fees, and permits ‐ ‐ ‐ ‐ ‐
Charges for services 2,030,311 ‐ ‐ ‐ ‐
Fines and forfeitures ‐ ‐ ‐ ‐ ‐
Investment earnings 74 ‐ 670 ‐ 400
Contributions ‐ ‐ ‐ ‐ ‐
Miscellaneous 58,243 ‐ ‐ ‐ ‐
Total revenues 2,088,628 ‐ 328,971 ‐ 3,331,794
EXPENDITURES
Current:
Public safety ‐ ‐ ‐ ‐ ‐
Public works ‐ ‐ ‐ ‐ ‐
Culture and recreation 1,336,809 ‐ 31,600 20,500 ‐
Debt service:
Principal retirement ‐ ‐ ‐ ‐ 1,585,000
Interest ‐ ‐ ‐ ‐ 1,747,294
Capital outlay: ‐
General government ‐ ‐ ‐ ‐ ‐
Public safety ‐ ‐ ‐ ‐ ‐
Public works ‐ ‐ ‐ ‐ ‐
Culture and recreation ‐ ‐ ‐ ‐ ‐
Total expenditures 1,336,809 ‐ 31,600 20,500 3,332,294
Excess (deficiency) of revenues over
expenditures 751,819 ‐ 297,371 (20,500) (500)
OTHER FINANCING SOURCES (USES)
Transfers in ‐ ‐ ‐ ‐ ‐
Transfers out ‐ ‐ ‐ ‐ ‐
Proceeds from sale of capital assets ‐ ‐ ‐ ‐ ‐
Total other financing sources (uses) ‐ ‐ ‐ ‐ ‐
Net change in fund balances 751,819 ‐ 297,371 (20,500) (500)
Fund balances ‐ beginning 402,620 ‐ 408,884 20,500 107,704
Fund balances ‐ ending $ 1,154,439 $ ‐ $ 706,255 $ ‐ $ 107,204
Special Revenue
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
CITY OF COPPELL, TEXAS
100
(concluded)
Permanent
Drainage Fire Cemetery City Facilities City Funded CIP
Capital Projects
Recreation
Development Perpetual Care
Total Nonmajor
Governmental
Funds
$ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 21,085,122
‐ ‐ ‐ ‐ ‐ ‐ ‐ 791,178
‐ ‐ ‐ ‐ ‐ ‐ 270,527 2,694,031
‐ ‐ ‐ ‐ ‐ ‐ ‐ 199,312
‐ 744 286 677 781 1,171 (271) (55,925)
‐ ‐ ‐ ‐ ‐ ‐ ‐ 52,613
‐ ‐ ‐ ‐ ‐ ‐ ‐ 58,243
‐ 744 286 677 781 1,171 270,256 24,824,574
‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,948,882
‐ ‐ ‐ ‐ ‐ ‐ ‐ 452,202
‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,532,814
‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,585,000
‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,747,294
‐
‐ ‐ ‐ ‐ 374,216 ‐ ‐ 542,735
‐ 3,265,783 ‐ ‐ 49,694 ‐ ‐ 3,518,988
1,378,454 ‐ ‐ 150,212 111,721 ‐ 1,735,030
‐ ‐ 1,391,985 ‐ ‐ 680,578 ‐ 3,721,590
1,378,454 3,265,783 1,391,985 150,212 535,631 680,578 ‐ 19,784,535
(1,378,454) (3,265,039) (1,391,699) (149,535) (534,850) (679,407) 270,256 5,040,039
‐ ‐ ‐ ‐ 777,000 ‐ ‐ 777,000
‐ ‐ ‐ (277) ‐ ‐ ‐ (4,275,569)
‐ ‐ ‐ 358,881 ‐ ‐ ‐ 542,339
‐ ‐ ‐ 358,604 777,000 ‐ ‐ (2,956,230)
(1,378,454) (3,265,039) (1,391,699) 209,069 242,150 (679,407) 270,256 2,083,809
2,059,247 4,990,751 (552,169) 558,114 1,336,372 1,206,805 704,558 35,875,314
$ 680,793 $ 1,725,712 $ (1,943,868) $ 767,183 $ 1,578,522 $ 527,398 $ 974,814 $ 37,959,123
Capital Projects
CITY OF COPPELL, TEXAS
101
Variance with
Original Final Actual Final Budget
REVENUES
Investment earnings $ 500 $ 100 $ ‐ $ (100)
Contributions 20,500 24,546 23,797 (749)
Total revenues 21,000 24,646 23,797 (849)
EXPENDITURES
Current:
Public safety 16,500 16,433 5,616 10,817
Culture and recreation ‐ ‐ ‐ ‐
Total current 16,500 16,433 5,616 10,817
Capital outlay:
Culture and recreation ‐ 1,095 1,104 (9)
Total capital outlay ‐ 1,095 1,104 (9)
Total expenditures 16,500 17,528 6,720 10,808
Excess of revenues over expenditures 4,500 7,118 17,077 9,959
Net change in fund balance 4,500 7,118 17,077 9,959
Fund balances ‐ beginning 255,185 255,185 255,185 ‐
Fund balances ‐ ending $ 259,685 $ 262,303 $ 272,262 $ 9,959
Budgeted Amounts
Donations
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, 2021
CITY OF COPPELL, TEXAS
102
Variance with
Original Final Actual Final Budget
REVENUES
Investment earnings $ 5,000 $ 5,000 $ ‐ $ (5,000)
Total revenues 5,000 5,000 ‐ (5,000)
EXPENDITURES
Current:
Culture & Recreation ‐ ‐ ‐ ‐
Total current ‐ ‐ ‐ ‐
Capital outlay:
Culture & Recreation ‐ ‐ ‐ ‐
Total capital outlay ‐ ‐ ‐ ‐
Total expenditures ‐ ‐ ‐ ‐
Excess of revenues over expenditures 5,000 5,000 ‐ (5,000)
Net change in fund balance 5,000 5,000 ‐ (5,000)
Fund balance ‐ beginning ‐ ‐ ‐ ‐
Fund balance ‐ ending $ 5,000 $ 5,000 $ ‐ $ (5,000)
Budgeted Amounts
Parks
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, 2021
CITY OF COPPELL, TEXAS
103
Variance with
Original Final Actual Final Budget
REVENUES
Fines and Forfeitures $ 6,200 $ 72,068 $ 82,970 $ 10,902
Investment earnings 1,000 500 ‐ (500)
Contributions 5,000 25,000 28,816 3,816
Total revenues 12,200 97,568 111,786 14,218
EXPENDITURES
Current:
Public Safety 75,000 90,860 67,624 23,236
Total current 75,000 90,860 67,624 23,236
Total expenditures 75,000 90,860 67,624 23,236
Excess (deficiency) of revenues over
expenditures (62,800) 6,708 44,162 37,454
Net change in fund balance (62,800) 6,708 44,162 37,454
Fund balance ‐ beginning 153,250 153,250 153,250 ‐
Fund balance ‐ ending $ 90,450 $ 159,958 $ 197,412 $ 37,454
Budgeted Amounts
Police
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, 2021
CITY OF COPPELL, TEXAS
104
Variance with
Original Final Actual Final Budget
REVENUES
Fines and Forfeitures $ 12,500 $ 50,000 $ 51,980 $ 1,980
Investment Earnings ‐ 100 61 (39)
Total revenues 12,500 50,100 52,041 1,941
EXPENDITURES
Current:
Public Safety 39,000 39,000 21,325 17,675
Total current 39,000 39,000 21,325 17,675
Total expenditures 39,000 39,000 21,325 17,675
Excess (deficiency) of revenues over
expenditures (26,500) 11,100 30,716 19,616
Net change in fund balance (26,500) 11,100 30,716 19,616
Fund balances ‐ beginning 147,486 147,486 147,486 ‐
Fund balances ‐ ending $ 120,986 $ 158,586 $ 178,202 $ 19,616
Budgeted Amounts
Child Safety
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, 2021
CITY OF COPPELL, TEXAS
105
Variance with
Original Final Actual Final Budget
REVENUES
Taxes, Penalties, and Interest $ 3,324,750 $ 6,140,468 $ 6,895,043 $ 754,575
Charges for services 331,875 224,719 224,718 (1)
Investment earnings 100,000 60,000 (21,680) (81,680)
Total revenues 3,756,625 6,425,187 7,098,081 672,894
EXPENDITURES
Current:
Public Safety 3,439,659 3,509,501 2,844,278 665,223
Total current 3,439,659 3,509,501 2,844,278 665,223
Capital outlay:
Public Safety 25,000 106,396 51,445 54,951
Total capital outlay 25,000 106,396 51,445 54,951
Total expenditures 3,464,659 3,615,897 2,895,723 720,174
Excess of revenues over expenditures 291,966 2,809,290 4,202,358 1,393,068
OTHER FINANCING SOURCES (USES)
Transfers out (589,658) (589,658) (589,658) ‐
Proceeds from sale of capital assets ‐ 8,834 8,834 ‐
Total other financing sources (uses) (589,658) (580,824) (580,824) ‐
Net change in fund balance (297,692) 2,228,466 3,621,534 1,393,068
Fund balances ‐ beginning 12,006,224 12,006,224 12,006,224 ‐
Fund balances ‐ ending $ 11,708,532 $ 14,234,690 $ 15,627,758 $ 1,393,068
Budgeted Amounts
Crime Prevention
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, 2021
CITY OF COPPELL, TEXAS
106
Variance with
Original Final Actual Final Budget
REVENUES
Fines and Forfeitures $ 20,000 $ 20,000 $ 21,632 $ 1,632
Investment earnings 1,000 1,000 183 (817)
Total revenues 21,000 21,000 21,815 815
EXPENDITURES
Current:
Public Safety 6,000 6,000 ‐ 6,000
Total current 6,000 6,000 ‐ 6,000
Capital outlay:
Total expenditures 6,000 6,000 ‐ 6,000
Excess of revenues over expenditures 15,000 15,000 21,815 6,815
Net change in fund balance 15,000 15,000 21,815 6,815
Fund balances ‐ beginning 357,203 357,203 357,203 ‐
Fund balances ‐ ending $ 372,203 $ 372,203 $ 379,018 $ 6,815
Budgeted Amounts
Municipal Court
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, 2021
CITY OF COPPELL, TEXAS
107
Variance with
Original Final Actual Final Budget
REVENUES
Investment earnings $ ‐ $ 600 $ 566 $ (34)
Total revenues ‐ 600 566 (34)
EXPENDITURES
Capital outlay:
Public Safety ‐ 627,889 152,066 475,823
Total capital outlay ‐ 627,889 152,066 475,823
Total expenditures ‐ 627,889 152,066 475,823
Deficiency of revenues under expenditures ‐ (627,289) (151,500) 475,789
OTHER FINANCING SOURCES
Proceeds from sale of capital assets ‐ 6,105 6,105 ‐
Total other financing sources ‐ 6,105 6,105 ‐
Net change in fund balance ‐ (621,184) (145,395) 475,789
Fund balances ‐ beginning 646,194 646,194 646,194 ‐
Fund balances ‐ ending $ 646,194 $ 25,010 $ 500,799 $ 475,789
Budgeted Amounts
Red Light Enforcement
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, 2021
CITY OF COPPELL, TEXAS
108
Variance with
Original Final Actual Final Budget
REVENUES
Fines and Forfeitures $ 45,000 $ 45,000 $ 23,763 $ (21,237)
Investment earnings 1,000 1,000 183 (817)
Total revenues 46,000 46,000 23,946 (22,054)
EXPENDITURES
Current:
Public Safety 23,048 23,048 10,039 13,009
Total current 23,048 23,048 10,039 13,009
Total expenditures 23,048 23,048 10,039 13,009
Excess of revenues over expenditures 22,952 22,952 13,907 (9,045)
Net change in fund balance 22,952 22,952 13,907 (9,045)
Fund balances ‐ beginning 331,095 331,095 331,095 ‐
Fund balances ‐ ending $ 354,047 $ 354,047 $ 345,002 $ (9,045)
Budgeted Amounts
Juvenile Case Manager
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, 2021
CITY OF COPPELL, TEXAS
109
Variance with
Original Final Actual Final Budget
REVENUES
Taxes, Penalties, and Interest $ 3,317,990 $ 10,233,668 $ 10,530,384 $ 296,716
Charges for Services 799,930 60,000 168,475 108,475
Investment earnings 100,000 30,000 (46,573) (76,573)
Contributions ‐ ‐ ‐ ‐
Total revenues 4,217,920 10,323,668 10,652,286 328,618
EXPENDITURES
Current:
Culture & Recreation 2,171,306 3,084,840 2,113,779 971,061
Total current 2,171,306 3,084,840 2,113,779 971,061
Capital outlay:
Public Works ‐ 273,487 94,643 178,844
Culture & Recreation ‐ 1,810,097 1,647,923 162,174
Total capital outlay ‐ 2,083,584 1,742,566 341,018
Total expenditures 2,171,306 5,168,424 3,856,345 1,312,079
Excess of revenues over expenditures 2,046,614 5,155,244 6,795,941 1,640,697
OTHER FINANCING USES
Transfers out (1,372,867) (3,435,884) (3,685,634) (249,750)
Total other financing uses (1,372,867) (3,435,884) (3,685,634) (249,750)
Net change in fund balance 673,747 1,719,360 3,110,307 1,390,947
Fund balances ‐ beginning 9,913,089 9,913,089 9,913,089 ‐
Fund balances ‐ ending $ 10,586,836 $ 11,632,449 $ 13,023,396 $ 1,390,947
Budgeted Amounts
Recreation Development Corporation #2
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, 2021
CITY OF COPPELL, TEXAS
110
Variance with
Original Final Actual Final Budget
REVENUES
Fines and Forfeitures $ 22,000 $ 22,000 $ 18,604 $ (3,396)
Investment earnings 1,000 1,000 ‐ (1,000)
Total revenues 23,000 23,000 18,604 (4,396)
EXPENDITURES
Capital outlay:
Public Safety ‐ ‐ ‐ ‐
Total capital outlay ‐ ‐ ‐ ‐
Total expenditures ‐ ‐ ‐ ‐
Excess (deficiency) of revenues over
expenditures 23,000 23,000 18,604 (4,396)
Net change in fund balance 23,000 23,000 18,604 (4,396)
Fund balances ‐ beginning 1,747 1,747 1,747 ‐
Fund balances ‐ ending $ 24,747 $ 24,747 $ 20,351 $ (4,396)
Budgeted Amounts
Court Technology
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, 2021
CITY OF COPPELL, TEXAS
111
Variance with
Original Final Actual Final Budget
REVENUES
Licenses, Fees and Permits $ ‐ $ 181,400 $ 181,400 $ ‐
Investment earnings 400 10,000 6,459 (3,541)
Total revenues 400 191,400 187,859 (3,541)
EXPENDITURES
Current:
Culture & Recreation 70,000 155,000 30,126 124,874
Total current 70,000 155,000 30,126 124,874
Total expenditures 70,000 155,000 30,126 124,874
Excess (deficiency) of revenues over
expenditures (69,600) 36,400 157,733 121,333
Net change in fund balance (69,600) 36,400 157,733 121,333
Fund balances ‐ beginning 236,994 236,994 236,994 ‐
Fund balances ‐ ending $ 167,394 $ 273,394 $ 394,727 $ 121,333
Budgeted Amounts
Tree Preservation
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, 2021
CITY OF COPPELL, TEXAS
112
Variance with
Original Final Actual Final Budget
REVENUES
Fines and Forfeitures $ 4,500 $ 4,500 $ 363 $ (4,137)
Total revenues 4,500 4,500 363 (4,137)
EXPENDITURES
Current ‐ ‐ ‐ ‐
Capital outlay ‐ ‐ ‐ ‐
Excess of revenues over expenditures 4,500 4,500 363 (4,137)
Net change in fund balance 4,500 4,500 363 (4,137)
Fund balances ‐ beginning 18,609 18,609 18,609 ‐
Fund balances ‐ ending $ 23,109 $ 23,109 $ 18,972 $ (4,137)
Budgeted Amounts
Judicial Efficiency
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, 2021
CITY OF COPPELL, TEXAS
113
Variance with
Original Final Actual Final Budget
REVENUES
Investment earnings $ ‐ $ 50 $ 49 $ (1)
Total revenues ‐ 50 49 (1)
EXPENDITURES
Capital Outlay:
General Government ‐ 168,519 168,519 ‐
Deficiency of revenues under
expenditures ‐ (168,469) (168,470) (1)
OTHER FINANCING SOURCES
Proceeds from sale of capital assets 168,519 168,519
Total other financing sources ‐ 168,519 168,519 ‐
Net change in fund balance ‐ 50 49 (1)
Fund balances ‐ beginning 18,154 18,154 18,154 ‐
Fund balances ‐ ending $ 18,154 $ 18,204 $ 18,203 $ (1)
Budgeted Amounts
Economic Development Foundation
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, 2021
CITY OF COPPELL, TEXAS
114
Variance with
Original Final Actual Final Budget
REVENUES
Licenses, Fees and Permits $ 250,000 $ 624,000 $ 609,778 $ (14,222)
Investment earnings 5,000 5,000 295 (4,705)
Total revenues 255,000 629,000 610,073 (18,927)
EXPENDITURES
Current:
Public Works 502,948 745,983 452,202 293,781
Total current 502,948 745,983 452,202 293,781
Capital Outlay
Public Works ‐ 396,253 ‐ 396,253
Total capital outlay ‐ 396,253 ‐ 396,253
Total expenditures 502,948 1,142,236 452,202 690,034
Excess (deficiency) of revenues over
expenditures (247,948) (513,236) 157,871 671,107
Net change in fund balance (247,948) (513,236) 157,871 671,107
Fund balances ‐ beginning 546,698 546,698 546,698 ‐
Fund balances ‐ ending $ 298,750 $ 33,462 $ 704,569 $ 671,107
Budgeted Amounts
Drainage Utility District
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, 2021
CITY OF COPPELL, TEXAS
115
Variance with
Original Final Actual Final Budget
REVENUES
Charges for Services $ 650,000 $ 2,365,000 $ 2,030,311 $ (334,689)
Investment earnings 3,000 3,000 74 (2,926)
Miscellaneous 346,667 46,729 58,243 11,514
Total revenues 999,667 2,414,729 2,088,628 (326,101)
EXPENDITURES
Current:
Culture & Recreation 1,270,531 1,603,309 1,336,809 266,500
Total expenditures 1,270,531 1,603,309 1,336,809 266,500
Excess (deficiency) of revenues over
expenditures (270,864) 811,420 751,819 (59,601)
Net change in fund balance (270,864) 811,420 751,819 (59,601)
Fund balances ‐ beginning 402,620 402,620 402,620 ‐
Fund balances ‐ ending $ 131,756 $ 1,214,040 $ 1,154,439 $ (59,601)
Budgeted Amounts
Rolling Oaks Cemetery
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, 2021
CITY OF COPPELL, TEXAS
116
Variance with
Original Final Actual Final Budget
REVENUES
Charges for Services $ ‐ $ ‐ $ ‐ $ ‐
Total revenues ‐ ‐ ‐ ‐
EXPENDITURES
Current:
Culture & Recreation ‐ ‐ ‐ ‐
Total expenditures ‐ ‐ ‐ ‐
Excess (deficiency) of revenues over
expenditures ‐ ‐ ‐ ‐
Net change in fund balance ‐ ‐ ‐ ‐
Fund balances ‐ beginning ‐ ‐ ‐ ‐
Fund balances ‐ ending $ ‐ $ ‐ $ ‐ $ ‐
Budgeted Amounts
Cemetery Pre‐need
CITY OF COPPELL, TEXAS
Cemetery Pre‐need Special Revenue Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
For the Year Ended September 30, 2021
CITY OF COPPELL, TEXAS
117
Variance with
Original Final Actual Final Budget
REVENUES
Taxes, Penalties, and Interest $ 100,000 $ 100,000 $ 328,301 $ 228,301
Investment earnings 1,000 1,000 670 (330)
Total revenues 101,000 101,000 328,971 227,971
EXPENDITURES
Current:
Culture & Recreation 25,000 31,600 31,600 ‐
Total expenditures 25,000 31,600 31,600 ‐
Excess of revenues over expenditures 76,000 69,400 297,371 227,971
Net change in fund balance 76,000 69,400 297,371 227,971
Fund balances ‐ beginning 408,884 408,884 408,884 ‐
Fund balances ‐ ending $ 484,884 $ 478,284 $ 706,255 $ 227,971
Budgeted Amounts
Hotel Occupancy Tax
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, 2021
CITY OF COPPELL, TEXAS
118
Variance with
Original Final Actual Final Budget
REVENUES
Contributions $ ‐ $ ‐ $ ‐ $ ‐
Total revenues ‐ ‐ ‐ ‐
EXPENDITURES
Current: ‐ ‐ ‐ ‐
Culture and Recreation ‐ ‐ 20,500 (20,500)
Deficiency of revenues under
expenditures ‐ ‐ (20,500) (20,500)
Net change in fund balance ‐ ‐ (20,500) (20,500)
Fund balances ‐ beginning 20,500 20,500 20,500 ‐
Fund balances ‐ ending $ 20,500 $ 20,500 $ ‐ $ (20,500)
Budgeted Amounts
Coppell Arts Center
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, 2021
CITY OF COPPELL, TEXAS
119
Variance with
Original Final Actual Final Budget
REVENUES
Taxes, penalties, and interest $ 3,331,394 $ 3,331,394 $ 3,331,394 $ ‐
Investment earnings 10,000 10,000 400 (9,600)
Total revenues 3,341,394 3,341,394 3,331,794 (9,600)
EXPENDITURES
Debt service:
Principal retirement 1,585,000 1,585,000 1,585,000 ‐
Interest 1,752,394 1,752,394 1,747,294 5,100
Total expenditures 3,337,394 3,337,394 3,332,294 5,100
Excess (deficiency) of revenues over
expenditures 4,000 4,000 (500) (4,500)
Net change in fund balances 4,000 4,000 (500) (4,500)
Fund balances ‐ beginning 107,704 107,704 107,704 ‐
Fund balances ‐ ending $ 111,704 $ 111,704 $ 107,204 $ (4,500)
Budgeted Amounts
Recreation Development Corporation
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, 2021
CITY OF COPPELL, TEXAS
120
Variance with
Original Final Actual Final Budget
REVENUES
Charges for Services $ ‐ $ ‐ $ 270,527 $ 270,527
Investment earnings ‐ ‐ (271) (271)
Total revenues ‐ ‐ 270,256 270,256
EXPENDITURES
Current:
Culture and recreation ‐ ‐ ‐ ‐
Total expenditures ‐ ‐ ‐ ‐
Excess of revenues over expenditures ‐ ‐ 270,256 270,256
Net change in fund balance ‐ ‐ 270,256 270,256
Fund balance ‐ beginning 704,558 704,558 704,558 ‐
Fund balance ‐ ending $ 704,558 $ 704,558 $ 974,814 $ 270,256
Budgeted Amounts
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, 2021
Perpetual Care ‐ Rolling Oaks Cemetery
CITY OF COPPELL, TEXAS
121
CITY OF COPPELL, TEXAS
122
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
123
Variance with
Original Final Actual Final Budget
REVENUES
Taxes, Penalties, and Interest $ 8,320,272 $ 8,425,000 $ 8,407,921 $ (17,079)
Investment earnings 40,000 10,000 1,521 (8,479)
Total revenues 8,360,272 8,435,000 8,409,442 (25,558)
EXPENDITURES
Debt service:
Principal retirement 6,155,000 6,155,000 6,155,000 ‐
Interest 2,684,805 2,778,169 2,750,394 27,775
Total expenditures 8,839,805 8,933,169 8,905,394 27,775
Deficiency of revenues under expenditures (479,533) (498,169) (495,952) 2,217
OTHER FINANCING SOURCES (USES)
Issuance of general obligation bonds ‐ 8,165,000 8,165,000 ‐
Premium on bonds issued ‐ 1,055,995 1,055,995 ‐
Refunding Bonds ‐ (9,145,000) (9,145,000) ‐
Total Other Financing Sources (Uses) ‐ 75,995 75,995 ‐
Net change in fund balance (479,533) (422,174) (419,957) (53,333)
Fund balance ‐ beginning 1,074,559 1,074,559 1,074,559 ‐
Fund balance ‐ ending $ 595,026 $ 652,385 $ 654,602 $ (53,333)
Budgeted Amounts
General Obligation
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, 2021
CITY OF COPPELL, TEXAS
124
CITY OF COPPELL, TEXAS
125
Self‐Funded
Health
Capital
Replacement
Fund
Total Internal
service funds
ASSETS
Current assets:
Cash $ 245,784 $ 80,593 $ 326,377
Investments 10,953,679 7,280,845 18,234,524
Accounts receivable 93,601 ‐ 93,601
Interest receivable 3,465 4,189 7,654
Total current assets 11,296,529 7,365,627 18,662,156
Noncurrent assets:
Capital assets, net of depreciation ‐ 999,499 999,499
Total noncurrent assets ‐ 999,499 999,499
Total assets 11,296,529 8,365,126 19,661,655
LIABILITIES
Current liabilities:
Claims liability 506,392 ‐ 506,392
Accounts payable 114 145,952 146,066
Total current liabilities 506,506 145,952 652,458
Noncurrent liabilities:
Total noncurrent liabilities ‐ ‐ ‐
Total liabilities 506,506 145,952 652,458
NET POSITION
Investment in capital assets ‐ 999,499 999,499
Unrestricted 10,790,023 7,219,675 18,009,698
Total net position $ 10,790,023 $ 8,219,174 $ 19,009,197
CITY OF COPPELL, TEXAS
Combining Statement of Net Position
Internal Service Funds
September 30, 2021
CITY OF COPPELL, TEXAS
126
Self‐Funded
Health Fund
Capital
Replacement
Fund
Total Internal
service funds
OPERATING REVENUES
City and employee contributions $ 6,321,138 $ ‐ $ 6,321,138
Total operating revenues 6,321,138 ‐ 6,321,138
OPERATING EXPENSES
Claims 3,226,053 ‐ 3,226,053
Contractual services and charges 1,062,263 ‐ 1,062,263
Depreciation ‐ 133,136 133,136
Total operating expenses 4,288,316 133,136 4,421,452
Operating income (loss) 2,032,822 (133,136) 1,899,686
NONOPERATING REVENUES (EXPENSES)
Investment loss (15,141) (1,626) (16,767)
Total nonoperating revenues (expenses) (15,141) (1,626) (16,767)
Income (loss) before contributions and
transfers 2,017,681 (134,762) 1,882,919
Transfers in ‐ 1,663,639 1,663,639
Change in net position 2,017,681 1,528,877 3,546,558
Total net position ‐ beginning 8,772,342 6,690,297 15,462,639
Total net position ‐ ending $ 10,790,023 $ 8,219,174 $ 19,009,197
CITY OF COPPELL, TEXAS
Combining Statement of Revenues, Expenses, and Changes in Net Position
Internal Service Funds
For the Year Ended September 30, 2021
CITY OF COPPELL, TEXAS
127
Self‐Funded Health
Fund
Capital
Replacement Fund
Total Internal
Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from City and employee contributions $ 6,409,311 $ ‐ $ 6,409,311
Cash payments for claims (3,218,361) ‐ (3,218,361)
Cash payments for contractual services and charges (1,062,263) ‐ (1,062,263)
Cash payments for wellness program (1,081) ‐ (1,081)
Net cash provided by operating activities 2,127,606 ‐ 2,127,606
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers from other funds ‐ 1,663,639 1,663,639
Net cash provided by noncapital financing activities ‐ 1,663,639 1,663,639
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Acquisition and construction of capital assets ‐ (859,385) (859,385)
Net cash used by capital and related financing activities ‐ (859,385) (859,385)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturity of investments 4,062,404 4,079,214 8,141,618
Purchase of investments (5,103,040) (4,928,523) (10,031,563)
Interest received 44,893 55,804 100,697
Net cash used by investing activities (995,743) (793,505) (1,789,248)
Net increase in cash and cash equivalents 1,131,863 10,749 1,142,612
Balances ‐ beginning of year 5,023,652 2,479,237 7,502,889
Balances ‐ end of the year $ 6,155,515 $ 2,489,986 $ 8,645,501
Reconciliation of operating income (loss) to net cash provided by
operating activities:
Operating income (loss) $ 2,032,822 $ (133,136) $ 1,899,686
Changes in assets and liabilities:
Depreciation 133,136 133,136
Decrease in receivables 88,172 ‐ 88,172
(Decrease) in accounts payable (1,081) ‐ (1,081)
Increase in unpaid claims 7,693 ‐ 7,693
Net cash provided by operating activities $ 2,127,606 $ ‐ $ 2,127,606
Noncash investing, capital and financing activities
Total noncash investing, capital and financing activities $ ‐ $ ‐ $ ‐
CASH RECONCILIATION
Actual balances ‐ end of year
Cash $ 245,784 $ 80,593 $ 326,377
Investments (TexPool, TexStar, and TexasClass only) 5,909,731 2,409,393 8,319,124
Total cash and investments ‐ end of year $ 6,155,515 $ 2,489,986 $ 8,645,501
CITY OF COPPELL, TEXAS
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended September 30, 2021
CITY OF COPPELL, TEXAS
128
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
129
CITY OF COPPELL, TEXAS Table 1
Continued
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
(unaudited)
2012 2013 2014 2015
Governmental activities
Net Investment in capital assets $ 139,216,837 $ 146,884,231 $ 162,396,572 $ 174,154,246
Restricted 14,215,021 16,197,843 19,461,531 36,624,804
Unrestricted 67,413,142 71,522,318 70,424,813 43,774,048
Total governmental activities net position $ 220,845,000 $ 234,604,392 $ 252,282,916 $ 254,553,098
Business‐type activities
Net Investment in capital assets $ 53,267,995 $ 51,997,091 $ 52,898,936 $ 51,981,002
Restricted ‐ ‐ ‐ ‐
Unrestricted 13,639,474 14,259,074 12,430,654 11,526,561
Total business‐type activities net position $ 66,907,469 $66,256,165 $ 65,329,590 $ 63,507,563
Primary government
Net Investment in capital assets $ 192,484,832 $ 198,881,322 $ 215,295,508 $ 226,135,248
Restricted 14,215,021 16,197,843 19,461,531 36,624,804
Unrestricted 81,052,616 85,781,392 82,855,467 55,300,609
Total primary government net position $287,752,469 $ 300,860,557 $ 317,612,506 $ 318,060,661
Source: Annual Comprehensive Financial Reports
Fiscal Year
CITY OF COPPELL, TEXAS
130
Table 1
Concluded
2016 2017 2018 2019 2020 2021
$ 206,573,165 $ 193,976,954 $ 195,597,965 $ 197,515,496 $ 214,501,403 $ 221,295,988
35,491,006 36,260,125 39,241,221 47,018,689 42,970,120 45,767,800
25,903,669 56,318,777 68,579,463 83,315,855 98,067,000 129,055,204
$ 267,967,840 $ 286,555,856 $ 303,418,649 $ 327,850,040 $ 355,538,523 $ 396,118,992
$ 50,560,535 $ 49,725,289 $ 48,511,863 $ 45,831,979 $ 44,567,287 $ 41,339,480
‐ ‐ ‐ ‐ ‐ ‐
11,277,823 10,752,952 13,097,721 17,632,600 20,248,606 23,803,592
$ 61,838,358 $ 60,478,241 $ 61,609,584 $ 63,464,579 $ 64,815,893 $ 65,143,072
$ 257,133,700 $ 243,702,243 $ 244,109,828 $ 243,347,475 $ 259,068,690 $ 262,635,468
35,491,006 36,260,125 39,241,221 47,018,689 42,970,120 45,767,800
37,181,492 67,071,729 81,677,184 100,948,455 118,315,606 152,858,796
$329,806,198 $ 347,034,097 $ 365,028,233 $ 391,314,619 $ 420,354,416 $461,262,064
Fiscal Year
CITY OF COPPELL, TEXAS
131
CITY OF COPPELL, TEXAS Table 2
Continued
CHANGES IN NET POSITION, LAST TEN FISCAL YEARS
(accrual basis of accounting)
(Unaudited)
2012 2013 2014 2015 2016
Expenses
Governmental activities:
General government $ 7,763,532 $ 8,332,043 $ 9,344,697 $ 10,220,976 $ 10,703,347
Public safety 22,085,919 23,420,063 23,587,427 25,269,499 26,574,260
Public works 14,400,466 18,566,784 18,963,274 21,997,180 20,040,386
Cultural and recreation 10,798,583 11,129,531 12,246,721 14,659,086 14,162,493
Bond issuance costs ‐ ‐ ‐ 929,977 254,203
Interest on long term debt 3,777,159 3,705,832 3,301,001 3,372,392 3,309,550
Total government activities expenses 58,825,659 65,154,253 67,443,120 76,449,110 75,044,239
Business‐type activities:
Water 10,530,702 10,752,543 10,458,923 10,050,476 10,822,513
Sewer 5,091,282 5,260,198 5,550,940 5,899,121 6,137,822
Total business‐type activities expenses 15,621,984 16,012,741 16,009,863 15,949,597 16,960,335
Total primary government expenses 74,447,643 81,166,994 83,452,983 92,398,707 92,004,574
Program Revenues
Governmental activities
Charges for services:
General government 2,342,257 2,363,037 2,076,301 1,351,225 1,088,093
Public safety 4,577,417 4,204,689 4,460,670 4,493,415 4,269,496
Public works 1,325,830 1,726,202 1,271,744 737,619 1,117,925
Cultural and recreation 2,441,964 3,077,773 2,842,723 2,680,553 2,772,976
Operating grants and contributions 145,601 40,164 44,046 58,957 29,312
Capital grants and contributions 2,081,223 2,312,920 8,039,088 9,264,802 3,711,097
Total governmental activities program revenues 12,914,292 13,724,785 18,734,572 18,586,571 12,988,899
Business‐type activities:
Charges for services:
Water 9,225,558 9,216,262 8,683,272 8,686,979 9,468,559
Sewer 4,417,757 4,469,654 4,430,144 4,359,606 4,874,744
Capital grants and contributions 526,515 727,006 1,700,243 1,171,695 388,357
Total business‐type activities program revenues 14,169,830 14,412,922 14,813,659 14,218,280 14,731,660
Total primary government program revenues 27,084,122 28,137,707 33,548,231 32,804,851 27,720,559
Net (expenses) revenue
Governmental activities (45,911,367) (51,429,468) (48,708,548) (57,862,539) (62,055,340)
Business‐type activities (1,452,154) (1,599,819) (1,196,204) (1,731,317) (2,228,675)
Total primary government net expense (47,363,521) (53,029,287) (49,904,752) (59,593,856) (64,284,015)
General Revenues
and Other Changes in Net Position
Governmental activities:
Property tax 33,203,622 33,180,127 33,392,778 34,077,476 36,279,008
Sales tax 20,731,979 26,696,689 28,014,382 30,250,169 33,794,720
Franchise tax 3,534,410 3,790,673 4,073,248 4,213,325 4,264,029
Hotel occupancy ‐ ‐ ‐ ‐ ‐
Investment earnings 160,715 436,570 382,434 137,436 456,745
Miscellaneous 925,029 988,004 744,785 404,138 546,169
Gain on sale of capital assets 49,276 96,797 399,266 449,885 107,913
Transfers ‐ ‐ ‐ 12,411 21,498
Total governmental activities 58,605,031 65,188,860 67,006,893 69,544,840 75,470,082
Business‐type activities:
Investment earnings 155,481 146,147 111,272 113,939 192,447
Miscellaneous 92,149 785,671 174,480 199,596 380,390
Gain (loss) on sale of capital assets 23,823 16,697 ‐ 29,276 8,131
Transfers ‐ ‐ ‐ (12,411) (21,498)
Total business‐type activities 271,453 948,515 285,752 330,400 559,470
Total primary government 58,876,484 66,137,375 67,292,645 69,875,240 76,029,552
Change in Net Position
Governmental activities 12,693,664 13,759,392 18,298,345 11,682,301 13,414,742
Business‐type activities (1,180,701) (651,304) (910,452) (1,400,917) (1,669,205)
Total Primary government $ 11,512,963 $ 13,108,088 $ 17,387,893 $ 10,281,384 $ 11,745,537
Source: Annual Comprehensive Financial Reports
Fiscal Year
CITY OF COPPELL, TEXAS
132
Table 2
Concluded
2017 2018 2019 2020 2021
$ 11,749,067 $ 12,133,183 $ 11,503,100 $ 11,952,493 $ 12,466,590
29,539,397 29,082,389 31,902,288 31,076,228 29,553,832
20,487,731 21,587,601 19,994,492 19,073,326 19,723,417
15,434,727 14,778,572 16,934,994 15,019,784 15,922,314
‐ 168,311 ‐ ‐ ‐
3,194,139 3,063,131 4,650,896 3,901,346 4,421,544
80,405,061 80,813,187 84,985,770 81,023,177 82,087,697
10,196,494 11,015,481 10,434,397 10,297,369 11,443,685
8,309,623 8,010,634 7,880,335 7,939,231 8,844,478
18,506,117 19,026,115 18,314,732 18,236,600 20,288,163
98,911,178 99,839,302 103,300,502 99,259,777 102,375,860
1,258,100 1,091,919 1,100,064 1,038,520 1,371,407
3,836,424 4,019,742 4,180,435 3,131,944 3,833,854
1,025,690 1,034,459 1,096,232 1,086,110 1,290,928
2,944,484 2,984,278 3,013,751 2,234,698 5,100,974
449,291 742,830 417,227 1,704,623 3,542,972
2,910,301 581,043 334,725 500,798 111,097
12,424,290 10,454,271 10,142,434 9,696,693 15,251,232
10,537,685 11,931,888 11,547,538 11,622,467 12,602,168
5,747,570 6,503,731 6,573,028 6,562,189 6,921,457
1,091,524 663,824 451,143 195,335 191,705
17,376,779 19,099,443 18,571,709 18,379,991 19,715,330
29,801,069 29,553,714 28,714,143 28,076,684 34,966,562
(67,980,771) (70,358,916) (74,843,336) (71,326,484) (66,836,465)
(1,129,338) 73,328 256,977 143,391 (572,833)
(69,110,109) (70,285,588) (74,586,359) (71,183,093) (67,409,298)
38,572,813 40,450,452 43,075,545 47,223,892 47,530,129
40,801,360 40,176,024 46,668,635 45,239,065 53,528,289
4,486,071 4,618,145 4,266,877 4,218,036 4,375,389
155,109 ‐ ‐ ‐ ‐
930,196 2,377,305 4,546,817 1,716,883 ‐
946,365 534,088 525,860 601,779 1,187,727
‐ 393,222 81,953 15,312 795,400
676,873 109,040 109,040 ‐ ‐
86,568,787 88,658,276 99,274,727 99,014,967 107,416,934
226,286 378,007 657,490 268,077 130,199
209,685 848,932 1,046,052 940,894 769,813
10,123 70,311 3,516 (1,048) ‐
(676,873) (109,404) (109,040) ‐ ‐
(230,779) 1,187,846 1,598,018 1,207,923 900,012
86,338,008 89,846,122 100,872,745 100,222,890 108,316,946
18,588,016 18,299,360 24,431,391 27,688,483 40,580,469
(1,360,117) 1,261,174 1,854,995 1,351,314 327,179
$17,227,899 $ 19,560,534 $26,286,386 $29,039,797 $ 40,907,648
Fiscal Year
CITY OF COPPELL, TEXAS
133
CITY OF COPPELL, TEXAS Table 3
Continued
FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(modified accrual basis of accounting)
(Unaudited)
2012 2013 2014 2015
General Fund
Nonspendable:
Prepaids $86,064 $ 101,497 $ 114,815 $98,574
10% Reserve of next fiscal year's budget 4,593,771 4,867,173 5,290,290 ‐
Restricted For:
Emergency 911 552,203 201,702 185,681 222,600
Public educational government channel ‐ ‐ 343,529 56,505
Public education about solid waste ‐ ‐ ‐ 11,381
Land sales for debt service 1,369,575 880,884 ‐ ‐
8,312,465 13,415,674 12,534,411 11,553,092
By grant for Town Center windows ‐ ‐ ‐ ‐
Committed To:
City charter required reserves ‐ ‐ ‐ 5,609,917
15% fund balance per policy 6,890,657 7,300,760 7,935,436 ‐
Revenue threats ‐ ‐ 1,533,342 ‐
Public works project ‐ ‐ 356,844 356,844
Debt service ‐ proposed issues 428,625 ‐ ‐ ‐
Bethel II loan‐phase II 3,000,000 ‐ ‐ ‐
Cemetery ‐ ‐ ‐ ‐
Citywide radio replacement (FCC Regulation)3,000,000 3,505,003 ‐ ‐
‐ ‐ 2,600,000 3,475,371
Recreational programs and services ‐ ‐ 559,103 532,970
Economic development ‐ 3,723,830 1,095,244 1,095,244
Assigned To:
Capital projects ‐ ‐ ‐ 4,901,400
Designated for one time sales tax PMT 1,000,000 1,000,000 1,000,000 ‐
Old town incentive program 100,000 100,000 100,000 ‐
Northlake dam repairs 2,500,000 2,500,000 ‐ ‐
‐ ‐ ‐ ‐
Phase II ‐ branding project ‐ 115,000 115,000 ‐
Software upgrades ‐ 250,000 250,000 ‐
Service center expansion ‐ phase I ‐ ‐ 1,320,000 ‐
Quad‐city joint training facility ‐ ‐ 638,000 ‐
Landscape Town Center campus ‐ phase I ‐ ‐ 150,000 ‐
Council chamber AV upgrade ‐ ‐ 150,000 ‐
Animal shelter renovation ‐ ‐ 280,000 ‐
Purchase & renovate facility 653,071 1,027,000 ‐ ‐
Volunteer coordination ‐ ‐ ‐
Outreach vehicle ‐ ‐ ‐
Economic development program ‐ ‐ ‐
Unassigned 20,536,051 17,952,989 17,858,890 27,675,381
Total general fund $ 53,022,482 $ 56,941,512 $ 54,410,585 $ 55,589,279
Source: Annual Comprehensive Financial Reports
Fiscal Year
Improvements / maintenance of recreation facilities,
trails, drainage & streetscapes
Improvements / maintenance of recreation facilities,
trails, drainage & streetscapes
Building Code and zoning update
Sales tax provision
CITY OF COPPELL, TEXAS
134
Table 3
Continued
2016 2017 2018 2019 2020 2021
$ 203,857 $ 168,478 $ 168,291 $ 160,376 $ 25,474 $ 59,322
‐ ‐ ‐ ‐ ‐ ‐
379,104 514,721 660,860 808,441 929,057 1,068,424
187,945 308,525 416,316 524,156 616,058 646,447
13,850 35,479 25,597 23,232 31,381 45,607
‐ ‐ ‐ ‐ ‐ ‐
10,507,021 9,534,715 8,509,480 8,691,480 7,870,835 6,868,420
‐ ‐ ‐ ‐ ‐ ‐
5,851,084 6,771,140 6,495,034 6,864,856 7,495,839 7,003,073
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
356,844 358,858 358,858 358,858 358,858 358,858
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
3,396,193 974,831 86,834 71,898 66,826 ‐
‐ ‐ ‐ ‐ ‐ ‐
945,244 1,078,355 966,355 966,355 966,355 666,355
4,013,140 450,000 950,000 950,000 1,098,575 750,000
‐ ‐ ‐ ‐ ‐
1,575,975
‐ ‐ ‐ ‐ ‐ 298,575
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ 325,000
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ 50,000 2,791,391
‐ ‐ ‐ 100,000 325,000 ‐
‐ ‐ ‐ 250,000 185,000 185,000
31,555,920 37,312,725 44,917,171 56,100,850 64,338,853 88,771,762
$57,410,202 $ 57,507,827 $63,554,796 $ 75,920,502 $ 87,099,502 $ 108,622,818
Fiscal Year
CITY OF COPPELL, TEXAS
135
CITY OF COPPELL, TEXAS Table 3
Continued
FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(modified accrual basis of accounting)
(Unaudited)
2012 2013 2014 2015
All Other Governmental Funds
Nonspendable:
Prepaids $6,389 $36,788 $1,950 $300,630
Permanent fund ‐ Perpetual Care Fund ‐ ‐ ‐ 334,587
Restricted For:
Public Safety 6,384,172 7,455,586 8,410,324 ‐
Fire ‐ ‐ ‐ 11,956
Police ‐ ‐ ‐ 357,854
Animal shelter ‐ ‐ ‐ 17,813
Child safety programs ‐ ‐ ‐ 73,476
Crime prevention programs and services ‐ ‐ ‐ 6,815,032
Court security ‐ ‐ ‐ 239,120
Traffic and signal enforcement / improvements ‐ ‐ ‐ 495,428
Juvenile case manager ‐ ‐ ‐ 108,406
Court technology ‐ ‐ ‐ 194,917
Judicial efficiency ‐ ‐ ‐ 10,458
Culture and Recreation 3,727,507 4,112,434 4,506,434 ‐
Recycling ‐ ‐ ‐ 62,851
Community garden / farmer's market ‐ ‐ ‐ 1,526
Library ‐ ‐ ‐ 31,348
Parks ‐ ‐ ‐ 13,844
Art Center ‐ ‐ ‐ 33,165
Tennis Center ‐ ‐ ‐ ‐
Senior Center ‐ ‐ ‐ 6,881
Living Well wellness incentive ‐ ‐ ‐ ‐
Promotion of tourism and events ‐ ‐ ‐ ‐
Improvements / maintenance of recreation facilities ‐ ‐ ‐ 571,826
‐ ‐ ‐ 1,703,290
Economic Development 4,119 5,624 6,796 7,865
Capital Projects 15,246,081 23,068,169 18,066,714 43,958,412
Debt Service 963,227 916,961 1,150,585 1,009,125
Perpetual Care 105,983 150,536 243,855 ‐
Committed To:
Culture and Recreation 697,077 1,272,183 1,721,015 ‐
Parks ‐ ‐ ‐ 476,748
Rolling Oaks Cemetery ‐ ‐ ‐ 397,667
Tree preservation ‐ ‐ ‐ 850,430
Economic Development 12,389 11,933 11,254 11,482
Public Works 15,135,433 14,921,787 15,479,525 ‐
Infrastructure maintenance ‐ ‐ ‐ 13,625,914
Storm water control development ‐ ‐ ‐ 935,257
Unassigned (5,995) ‐ ‐ ‐
Total all other governmental funds $ 42,276,382 $ 51,952,001 $ 49,598,452 $ 72,657,308
Source: Annual Comprehensive Financial Reports
Fiscal Year
Improvements / maintenance of recreation facilities,
trails, drainage & streetscapes
Biodiversity Center
CITY OF COPPELL, TEXAS
136
Table 3
Concluded
2016 2017 2018 2019 2020 2021
$3,929 $373,820 $356,309 $‐ $13,994 $‐
397,652 468,077 531,757 596,433 704,558 974,814
‐ ‐ ‐ ‐ ‐ ‐
13,943 22,182 21,572 23,328 17,490 23,469
285,058 244,719 216,718 172,728 153,251 198,465
13,908 10,506 6,956 2,551 6,367 891
75,259 76,952 69,366 102,630 147,486 178,202
8,624,975 7,617,358 8,138,347 10,103,771 12,006,224 15,627,758
264,110 284,412 306,477 337,126 357,203 379,018
581,051 672,015 705,785 654,944 646,194 500,799
156,848 199,375 249,635 302,785 331,095 345,002
147,033 142,568 143,513 86,157 1,747 20,351
12,792 12,851 12,243 17,007 18,609 18,972
‐ ‐ ‐ ‐ ‐ ‐
63,651 64,472 65,616 67,128 69,700 70,350
1,528 1,534 1,552 1,583 1,589 1,589
32,390 33,168 33,750 26,383 27,161 28,845
14,774 33,844 34,311 35,505 35,643 35,677
21,848 25,053 29,589 34,565 61,980 71,429
1,003 1,006 1,017 1,670 1,676 1,677
7,493 10,337 17,812 21,433 22,305 25,400
2,118
‐ 101 102 105 105 105
‐ 155,225 135,998 185,961 408,884 706,255
62,033 ‐ ‐ ‐ ‐ ‐
225,504 5,602,531 10,386,554 13,299,143 9,922,292 13,023,396
8,785 9,249 9,433 9,621 9,659 9,659
28,622,899 21,179,226 47,399,395 32,744,105 25,998,342 37,263,107
1,012,235 1,097,635 1,082,283 1,065,739 1,182,263 761,806
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
486,347 393,887 360,451 356,089 ‐ ‐
510,518 516,778 490,819 320,109 401,432 1,154,439
187,341 105,952 106,702 179,545 236,994 394,727
12,055 12,798 14,917 17,192 18,154 18,203
‐ 16,746,586 ‐ ‐ ‐ ‐
14,403,249 ‐ 20,190,713 21,563,069 20,226,203 18,894,090
962,010 722,310 612,013 604,096 546,698 704,569
‐ ‐ ‐ ‐ (552,169) (1,943,868)
$ 57,212,221 $56,836,527 $91,731,705 $ 82,932,501 $ 73,023,129 $ 89,491,314
Fiscal Year
CITY OF COPPELL, TEXAS
137
CITY OF COPPELL, TEXAS Table 4
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS Continued
Last Ten Fiscal Years
(modified accrual of accounting)
(Unaudited)
2012 2013 2014 2015
Revenues:
Taxes, Penalties and Interest $ 59,931,585 $ 63,616,783 $ 65,480,692 $ 68,562,621
Licenses, Fees and Permits 2,962,755 3,598,450 2,755,025 3,141,519
Intergovernmental 573,440 189,100 2,886,157 4,978,173
Charges for Services 6,233,847 6,252,263 5,805,289 4,676,369
Fines and Forfeitures 1,502,533 1,392,266 1,571,891 1,621,043
Interest Income 115,389 435,485 381,697 136,319
Contributions 138,703 644,875 2,296,979 722,978
Miscellaneous 1,290,575 988,004 744,785 546,072
Total Revenues 72,748,827 77,117,226 81,922,515 84,385,094
Expenditures
Current
General Government 7,141,775 7,628,696 8,455,424 9,126,708
Public Safety 20,072,371 21,106,537 21,482,054 22,753,812
Public Works 6,712,651 10,641,240 11,295,050 13,824,686
Culture and Recreation 8,806,961 9,310,449 10,348,305 12,604,219
Debt Service:
Capital Lease Principal Portion 4,034 - - -
Capital Lease Interest Portion 51 - - -
Principal Retirement 7,295,000 9,120,000 8,380,000 7,545,000
Interest and Fiscal Charges 3,755,273 3,667,884 3,406,048 3,432,566
Bond Issuance Costs - - 88,388 335,839
Payment to Refunded Bond Escrow Agent - - - 65,135
Capital Outlay 17,081,285 12,450,094 24,998,997 23,964,883
Total Expenditures 70,869,401 73,924,900 88,454,266 93,652,848
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 1,879,426 3,192,326 (6,531,751) (9,267,754)
OTHER FINANCING SOURCES (USES):
Transfers In 6,661,623 9,538,585 15,376,991 6,218,068
Transfers Out (6,773,248) (9,538,585) (15,522,660) (6,399,923)
Proceeds from Sale of Capital Assets 1,103,700 697,323 1,830,833 2,140,151
Issuance of General Obligation Debt - 9,615,000 - 29,025,000
Issuance of Certificates of Obligation Debt - - - -
Premium on General Obligation Debt - 907,331 162,986 2,463,269
Issuance of Refunding Bonds - 7,660,000 6,560,000 21,380,000
Premium on Refunding Bonds - - - 2,035,990
Payment to Refunded Bond Escrow Agent - (8,477,331) (6,760,875) (23,357,251)
Total Other Financing Sources (Uses)992,075 10,402,323 1,647,275 33,505,304
NET CHANGE IN FUND BALANCES $ 2,871,501 $ 13,594,649 $ (4,884,476) $ 24,237,550
Debt service as a percentage
of noncapital expenditures 20.6%22.5%15.4%15.8%
Source: Annual Comprehensive Financial Reports
Fiscal Year
CITY OF COPPELL, TEXAS
138
Table 4
Concluded
2016 2017 2018 2019 2020 2021
$ 74,374,878 $ 80,282,863 $ 85,012,568 $ 93,826,923 $ 96,031,077 $ 105,675,037
2,942,642 2,786,453 2,745,483 3,084,765 1,949,084 2,404,692
3,346,486 310,174 21,643 378,122 568,954 4,516,242
4,730,901 4,839,631 4,757,517 4,801,090 4,582,668 6,999,357
1,686,344 1,508,260 1,635,614 1,507,453 832,251 915,745
451,114 909,463 2,290,475 4,296,170 1,596,418 (369,420)
29,312 449,291 742,830 45,773 109,784 52,613
546,169 946,365 562,537 480,338 362,766 856,542
88,107,846 92,032,500 97,768,667 108,420,634 106,033,002 121,050,808
12,154,462 10,245,208 10,786,150 11,091,815 11,254,383 12,378,748
21,224,318 25,989,089 27,353,203 28,438,482 29,062,796 28,110,450
12,632,686 11,798,073 13,367,885 11,328,638 11,640,132 13,285,851
11,895,649 12,424,364 12,436,100 13,976,859 12,554,405 11,950,405
- - - - - -
- - - - - -
6,810,000 7,395,000 6,730,000 7,420,000 7,610,000 7,740,000
3,609,074 3,623,689 3,428,638 4,490,670 4,353,698 4,497,688
94,606 - - - - -
- - - - - -
45,278,822 22,714,279 15,809,925 26,834,334 42,255,230 20,760,931
113,699,617 94,189,702 89,911,901 103,580,798 118,730,644 98,724,073
(25,591,771) (2,157,202) 7,856,766 4,839,836 (12,697,642) 22,326,735
9,000,280 12,890,326 5,904,031 7,094,740 10,282,670 9,077,743
(9,423,455) (13,335,176) (7,222,111) (8,450,028) (12,034,002) (10,594,182)
637,055 2,323,923 235,209 81,954 15,312 993,241
- - 31,555,000 - 14,650,000 23,200,000
10,680,000 - - - - -
975,886 - 2,613,312 - 1,053,290 2,132,964
4,405,000 - - - - -
275,168 - - - - -
(4,582,327) - - - - (9,145,000)
11,967,607 1,879,073 33,085,441 (1,273,334) 13,967,270 15,664,766
$ (13,624,164) $ (278,129) $ 40,942,207 $ 3,566,502 $ 1,269,628 $ 37,991,501
15.2%15.4%13.7%15.5%15.6%15.7%
Fiscal Year
CITY OF COPPELL, TEXAS
139
CITY OF COPPELL, TEXAS
140
CITY OF COPPELL, TEXAS Table 5
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
Last Ten Fiscal Years
(Unaudited)
Total
Less:Total Taxable Direct
Fiscal Real Personal Tax‐Exempt Assessed Tax
Year Property Property Property Value Rate
2012 4,758,234,316 928,408,834 888,458,232 4,798,184,918 0.69046
2013 4,841,227,663 1,158,496,491 1,054,362,383 4,945,361,771 0.67046
2014 5,039,706,247 1,331,729,530 1,170,006,763 5,201,429,014 0.63750
2015 5,486,401,719 1,474,732,621 1,344,781,638 5,616,352,702 0.60649
2016 6,011,691,777 1,770,518,414 1,606,612,216 6,175,597,975 0.58400
2017 6,651,002,689 1,812,239,159 1,798,740,587 6,664,501,261 0.57950
2018 7,027,076,608 1,693,571,897 1,705,601,026 7,015,047,479 0.57950
2019 7,578,066,995 2,032,167,103 2,012,436,307 7,597,797,791 0.56950
2020 8,018,003,973 2,360,785,454 2,208,022,186 8,170,767,241 0.58400
2021 8,304,068,768 2,451,084,541 2,248,825,411 8,506,327,898 0.58000
Source: Dallas Central Appraisal District / Denton Central Appraisal District
Estimated Market Value
CITY OF COPPELL, TEXAS
141
CITY OF COPPELL, TEXAS Table 6
DIRECT AND OVERLAPPING PROPERTY TAX RATES (per $100 of assessed value)Continued
Last Ten Fiscal Years
(Unaudited)
Carrollton‐
Farmers
Branch Lewisville
Fiscal Independent Independent
Debt Total School School
Year Operating Service Direct District District
2012 0.49577 0.19469 0.69046 1.35680 1.42600
2013 0.46571 0.20475 0.67046 1.33060 1.45300
2014 0.437500 0.200000 0.63750 1.32350 1.47700
2015 0.442490 0.164000 0.60649 1.30330 1.47700
2016 0.448080 0.135920 0.58400 1.28170 1.47673
2017 0.443330 0.136170 0.57950 1.39170 1.42000
2018 0.463473 0.116027 0.57950 1.38100 1.40750
2019 0.447342 0.122158 0.56950 1.37000 1.40750
2020 0.477702 0.106298 0.58400 1.26835 1.33750
2021 0.481178 0.098822 0.58000 1.25470 1.34730
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 Direct Rates Overlapping Rates
CITY OF COPPELL, TEXAS
142
Table 6
Concluded
Northwest
Dallas
Coppell County Irving
Independent Flood Control Flood Control
School Dallas Denton District District
District County (a) County (b)No.1 No.3
1.42420 0.623770 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
1.31000 0.639840 0.406985 0.30000 0.123600
Overlapping Rates
CITY OF COPPELL, TEXAS
143
CITY OF COPPELL, TEXAS Table 7
PRINCIPAL PROPERTY TAX PAYERS
Current Year and Nine Years Ago
(Unaudited)
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value (a) Value Taxpayer Value (b) Value
Amazon com KYDC LLC $ 236,374,036 2.78 % Duke Realty $ 66,316,630 1.38 %
Duke Realty Ltd PS 228,996,508 2.69 Duke Secured Financing 2009 57,764,554 1.20
SPUS8 St Marin LP 82,000,000 0.96 St. Marin Karrington LP 43,500,000 0.91
Prologis LP 55,165,614 0.65 AP WP Lake Reit LLC 30,000,000 0.63
Columbia Texas Beltline Indust 54,034,180 0.64 J P Morgan Chase 29,691,330 0.62
Star Lakeside LLC 53,600,000 0.63 Staples 28,606,658 0.60
Coppell Properties LLC 48,200,000 0.57 KTR Coppell LLC 28,461,168 0.59
BG Victorien Rivechase LLC 46,000,000 0.54 Kimberly Clark Global Sales 25,437,420 0.53
LIT HW1 LP 43,892,270 0.52 Oncor 24,665,400 0.51
Teachers Insurance 43,527,460 0.51 UBC Inc 24,461,037 0.51
$ 891,790,068 10.49 % $ 358,904,197 7.48 %
Total
a) Total taxable value including real and personal property for tax year 2020 (fiscal year 2021) is $8,506,327,898.
b) Total taxable value including real and personal property for tax year 2011 (fiscal year 2012) is $4,798,184,918.
Source: City's Certified Tax Roll
20122021
CITY OF COPPELL, TEXAS
144
CITY OF COPPELL, TEXAS Table 8
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
(Unaudited)
Fiscal
Year
2012 $ 33,129,547 $ 103,411 $ 33,232,958 $ 32,999,557 99.61 % $ 225,082 $ 33,224,639 99.97 %
2013 33,156,672 64,783 33,221,455 33,009,932 99.56 201,358 33,211,290 99.97
2014 33,159,110 (73,098) 33,086,012 33,026,805 99.60 45,410 33,072,215 99.96
2015 34,032,671 (56,020) 33,976,651 33,946,330 99.75 11,427 33,957,757 99.94
2016 36,072,197 (5,153) 36,067,044 35,976,226 99.73 59,833 36,036,059 99.91
2017 38,644,969 (109,647) 38,535,322 38,557,532 99.77 (50,131) 38,507,401 99.93
2018 40,689,245 71,059 40,760,304 40,587,056 99.75 122,012 40,709,068 99.87
2019 43,316,883 (83,023) 43,233,860 43,128,049 99.56 41,867 43,169,916 99.85
2020 47,929,856 (131,924) 47,797,932 47,593,983 99.30 (11,736) 47,582,247 99.55
2021 49,360,169 ‐ 49,360,169 49,235,352 99.75 ‐ 49,235,352 99.75
Source: City of Coppell Tax Department / Dallas County Tax Office
Years
in Subsequent
Collections
Amount of Levy
Percentage
Total Collections
for the
Fiscal Year Amount
Collected Within the
Fiscal Year of the Levy
of Levy
Percentage Fiscal Year
of the Levy
Adjustments
to Levy in
Subsequent
Years
Taxes Levied
Within the
Adjusted
Taxes Levied
CITY OF COPPELL, TEXAS
145
CITY OF COPPELL, TEXAS Table 9
RATIO OF OUTSTANDING DEBT BY TYPE (Continued)
Last Ten Fiscal Years
(Unaudited)
General
General Certificates Obligation
Fiscal Obligation of Refunding Other Capital
Year Bonds (1) Obligation (1) Bonds (1) Obligations Leases
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 ‐
2021 ‐ 77,578,282 26,974,941 28,089,537 ‐
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
Governmental Activities
CITY OF COPPELL, TEXAS
146
Table 9
(Concluded)
Refunding
Revenue
Bonds
$‐ $‐ $ 1,608,425 $ 85,668,425 4.60 % $ 2,193
‐ ‐ 1,315,079 85,545,652 4.70 2,188
‐ ‐ 1,145,000 76,518,083 4.08 1,943
‐ ‐ 805,000 102,200,917 5.49 2,563
‐ ‐ 455,000 106,554,194 4.98 2,643
‐ ‐ 95,000 98,427,738 4.45 2,411
11,890,694 ‐ 45,000 137,204,622 5.77 3,338
11,258,515 ‐ ‐ 128,605,324 5.41 3,115
23,171,910 ‐ ‐ 148,060,669 5.94 3,575
28,851,692 ‐ ‐ 161,494,452 5.96 3,757
of Personal
General
Bonds (1)
Refunding
Obligation
Income
Percentage
Capita
Per
Government
Total
Primary
Business‐Type Activities
Bonds
Water and
Sewer Revenue
CITY OF COPPELL, TEXAS
147
CITY OF COPPELL, TEXAS Table 10
RATIO OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
(Unaudited)
General
Obligation Sales Tax Less: Amount
Fiscal Refunding Revenue Available in Debt
Year Bonds Bonds Service Funds (1) Total
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
2021 - 26,974,941 77,578,282 28,089,537 387,975 132,254,785 1.55 3,077
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
General Bonded Debt Outstanding
Percentage of
Actual Taxable
Value of
Certificates
of
Obligation
General
Obligation
Bonds Property Capita
Per
CITY OF COPPELL, TEXAS
148
CITY OF COPPELL, TEXAS Table 11
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
SEPTEMBER 30, 2021
(Unaudited)
Estimated
Share of
Debt Overlapping
Governmental Unit Outstanding Debt
Debt repaid with property taxes
Dallas County $ 116,665,000 2.840 % $ 3,313,286
Coppell Independent School District 351,914,091 57.720 203,124,813
Carrollton‐Farmers Branch Independent
School District 375,315,000 2.200 8,256,930
Dallas County Community College District 115,750,000 2.840 3,287,300
Dallas County Hospital District 575,530,000 2.840 16,345,052
Dallas County Schools 16,679,652 2.840 473,702
Denton County 571,605,000 0.140 800,247
Denton County LID No. 1 6,150,000 17.800 1,094,700
Lewisville Independent School District 1,315,387,363 0.380 4,998,472
Grapevine‐Colleyville ISD 362,388,775 0.170 616,061
Northwest Dallas County Flood Control
District No. 1 12,510,000 100.000 12,510,000
Subtotal, overlapping debt 254,820,563
City of Coppell, direct debt 132,642,760 100.00 132,642,760
Total Direct and Overlapping Debt $ 387,463,323
(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.
Percentage Applicable
Estimated
to Coppell (1)
CITY OF COPPELL, TEXAS
149
CITY OF COPPELL, TEXAS Table 12
COMPUTATION OF LEGAL DEBT MARGIN
SEPTEMBER 30, 2021
(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
150
CITY OF COPPELL, TEXAS Table 13
DEMOGRAPHIC AND ECONOMIC STATISTICS
Last Ten Calendar Years
(Unaudited)
Estimated Median School
Year Population (1)Age (1) Enrollment (2)
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
2021 42,983 2,709,992,184 63,048 38 13,218 5.6
Sources:
(1) City's Community Development Department
(2) Coppell Independent School District
(3) Texas Workforce Commission
Unemployment
Rate (3)
Per Capita
Personal
Income (1)Income
Personal
CITY OF COPPELL, TEXAS
151
CITY OF COPPELL, TEXAS Table 14
PRINCIPAL EMPLOYERS,
Current Year and Nine Years Ago
(Unaudited)
Percentage Percentage
of Total City of Total City
Employer Employees Employment Employer Employees Employment
Amazon (multiple locations)4,500 16.40 % JP Morgan Chase 1,400 7.37 %
U.S. Postal Service ‐ N. Texas Processing & Distrib. Center 1,621 5.91 U.S. Postal Service ‐ Bulk Mail Center 1,400 7.37
Coppell Independent School District 1,320 4.81 Verizon Service Center 1,200 6.32
Verizon Service Center 1,200 4.37 Coppell Independent School District 1,131 5.95
IBM 1,083 3.95 Homeward Residential, Inc 1,000 5.26
AAA of Texas 1,000 3.64 DaVita RX 600 3.16
Genco 900 3.28 The Container Store 562 2.96
The Container Store 770 2.81 IBM 540 2.84
Caliber Home Loans 686 2.50 Samsung 500 2.63
UPS Supply Chain Solution 600 2.19 UPS Supply Chain 400 2.11
Total 13,680 49.86 %8,733 45.97 %
Source: City of Coppell Community Development, Texas Workforce
Commission, North Central Texas Council of Governments
20122021
CITY OF COPPELL, TEXAS
152
CITY OF COPPELL, TEXAS Table 15
FULL‐TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM,
Last Ten Fiscal Years
(Unaudited)
Function/Program 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
General Government 36 36.5 36.5 39.5 54.5 56.5 40.5 41 53 54
Public Safety 194 194 196 202 186 174 187 198.5 196.5 197.5
Public Works 40 43 42.5 41.5 52.25 51.25 57.5 57.5 44.5 44.5
Culture and Recreation 93.72 110.57 111.64 109.14 114.89 115.39 115.89 121.39 126.39 128.89
Water and Sewer 24 24 24.5 24.5 23.75 22.75 22.5 22.5 21.5 21.5
Total 387.72 408.07 411.14 416.64 431.39 419.89 423.39 440.89 441.89 446.39
Source: City Budget Office
CITY OF COPPELL, TEXAS
153
CITY OF COPPELL, TEXAS Table 16
OPERATING INDICATORS BY FUNCTION/PROGRAM Continued
Last Ten Fiscal Years
(Unaudited)
Function/Program 2012 2013 2014 2015
Public Safety
Police
Number of Employees 80 80 80 85
Number of Traffic Stops 16,611 13,788 12,112 13,996
Fire
Number of Employees 86 86 85 87
Number of Fire Runs 1,043 1,054 1,359 1,153
Number of EMS Runs 1,672 1,676 1,832 1,973
Public Works
Streets
Street Resurfacing (miles)‐ ‐ ‐ ‐
Streets ‐ Paved (miles)1 1 ‐ ‐
Streets ‐ Paved (Square Yards)15,740 13,393 12,241 42,519
Alleys ‐ Paved (miles)‐ ‐ ‐ 3
Potholes Repaired 308 99 70 94
Traffic Signals ‐ 2 ‐ 1
Street Miles (Centerline)1 ‐ 2 1
Lane Miles Added 2 3 4 3
Street Miles 396 396 403 406
Cultural and Recreational
Parks and Recreation
Coppell Aquatic & Recreational Center (CARC) Memberships 2,123 2,406 4,846 8,160
Participants in CARC Programs 4,416 4,550 11,603 30,881
Participants in Adult Athletic Programs 1,126 1,045 1,220 912
Participants in Youth Athletic Programs 6,344 6,109 6,102 ‐
Number of Playgrounds 8 8 9 9
Number of Tennis Courts 12 12 12 12
Number of Swimming Pools 5 5 5 5
Senior Center 1 1 1 1
Recreation Centers 1 1 1 1
Library
Volumes in Collection 92,902 95,672 93,733 124,612
Rolling Oaks Memorial Center
Spaces Sold 83 101 953 481
Monument Rights ‐ 5 ‐ ‐
Niches Sold 19 24 29 30
Interments 38 47 51 64
Markers Sold 34 23 46 70
Benches Sold ‐ 3 9 ‐
Vases Sold 16 19 41 51
Urns Sold ‐ ‐ ‐ ‐
Mausoleums Sold ‐ ‐ ‐ ‐
Water and Sewer
Number of Water Consumers 12,376 12,496 12,639 12,913
Average Daily Water Consumption (gallons)8,447,866 8,449,060 7,856,167 7,617,968
Maximum Storage Capacity (gallons)13,500,000 13,500,000 13,500,000 13,500,000
Number of Sewer Connections 11,407 11,506 11,587 11,806
Daily Average Treatment (gallons)3,512,334 3,274,384 3,314,819 4,706,030
Source: City Departments
Notes: N/A ‐ Data not available.
TXU ‐ maintains the street lights.
Fiscal Year
CITY OF COPPELL, TEXAS
154
Table 16
Concluded
2016 2017 2018 2019 2020 2021
75 75 76 75 70 66
16,383 14,523 14,470 14,744 9,128 9,294
86 88 90 97 103 103
1,274 1,352 1,462 1,420 1,512 1,924
2,078 1,814 1,899 1,896 1,793 2,096
‐ ‐ ‐ ‐ ‐ ‐
3 2 ‐ ‐ ‐ 4
32,675 18,612 ‐ ‐ ‐ 27,477
5 ‐ 1 ‐ ‐ 1
312 59 180 440 870 921
1 ‐ 1 ‐ ‐ ‐
1 1 ‐ ‐ ‐ 1
6 2 ‐ ‐ ‐ ‐
407 408 408 408 408 415
12,975 10,474 20,228 24,138 25,892 33,247
4,633 4,750 6,320 7,659 1,414 2,284
775 644 683 674 ‐ 566
‐ ‐ ‐ ‐ ‐ ‐
9 9 9 9 9 9
12 12 12 12 12 12
5 5 5 5 5 5
1 1 1 1 1 1
1 1 1 1 1 1
88,601 85,474 88,108 85,520 83,775 82,455
226 297 237 260 621 1,882
‐ ‐ ‐ ‐ ‐
22 25 44 37 22 55
77 83 114 118 118 280
70 74 60 121 135 1,115
5 9 7 5 9 21
65 62 47 65 86 115
‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐
13,137 13,327 13,384 13,430 13,471 13,508
8,742,418 8,860,975 9,846,104 8,524,416 8,522,410 8,408,614
13,500,000 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 12,325
4,587,737 3,773,805 3,274,507 3,623,293 3,397,515 3,395,408
Fiscal Year
CITY OF COPPELL, TEXAS
155
CITY OF COPPELL, TEXAS
156
CITY OF COPPELL, TEXAS Table 17
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
(Unaudited)
Function/Program 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Public Safety
Police Stations 1 1 1 1 1 1 1 1 1 1
Police Patrol Units 41 41 41 43 48 44 46 43 43 43
Police Motorcycle Units 5 5 4 5 5 5 5 5 4 4
Fire Stations 3 3 3 3 3 3 3 3 3 4
Development Services
Streets ‐ Paved (miles)2 2 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4
Cultural and Recreational
Parks (acres)545 545 545 545 545 545 545 545 545 545
Number of Playgrounds 8 8 9 9 9 9 9 9 9 9
Number of Tennis Courts 12 12 12 12 16 16 12 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)191 193 199 200 202 200 203 203 204 206
Water System Valves 4,815 4,922 5,104 5,234 5,444 5,398 5,408 5,413 5,435 5,458
Manholes 2,516 2,557 2,689 2,725 2,748 2,695 2,701 2,698 2,705 2,744
Fire Hydrants 1,693 1,728 1,805 1,831 1,841 1,824 1,843 1,845 1,851 1,867
Sanitary Sewers (miles) 166 170 188 189 191 173 173 173 173 175
Source: City Departments
CITY OF COPPELL, TEXAS
157
CITY OF COPPELL, TEXAS Table 18
Continued
ACTIVE AND RETIREE HEALTH INSURANCE COSTS
Last Ten Fiscal Years
(Unaudited)
Retirees
Total Percentage Using Total
Fiscal Health Plan Retiree Retiree Costs Active City Health TMRS
Year Expenses Expense to Total Members Plan Retirees
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
2021 2,598,456 22,731 0.87 354 6 236
Total $ 26,965,519 $ 425,707 1.58 %
Average $ 2,696,552 $ 42,571 356 5 177
Source: City Records, Third Party Administrator Records, Texas Municipal Retirement System (TMRS)
CITY OF COPPELL, TEXAS
158
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
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
2.54 71,318 48,587 213.75 7,340 3,789
$ 639,025 $ 213,318 50.11 % $ 75,701 $ 94,346
2.82 % $ 63,902 $ 21,332 $ 7,570 $ 9,435
CITY OF COPPELL, TEXAS
159
CITY OF COPPELL, TEXAS
160
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6143
File ID: Type: Status: 2022-6143 Agenda Item Agenda Ready
1Version: Reference: In Control: City Council
02/15/2022File Created:
Final Action: Sherwood Park PD Amendment Fee WaiverFile Name:
Title: Consider approval of the waiver of the application fee for a PD amendment
for Sherwood Park.
Notes:
Sponsors: Enactment Date:
Memo.pdfAttachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6143
Title
Consider approval of the waiver of the application fee for a PD amendment for Sherwood Park.
Summary
Strategic Pillar Icon:
Foster an Inclusive Community Fabric
Page 1City of Coppell, Texas Printed on 2/24/2022
1
MEMORANDUM
To: Mayor and City Council
From: Mindi Hurley, Director of Community Development
Date: February 22, 2022
Reference: Consider approval of the waiver of the application fee for a PD amendment for
Sherwood Park.
2040 Pillars: Foster an Inclusive Community Fabric & Enhance the Unique Community Oasis Experience
Executive Summary:
The residents of Sherwood Park Subdivision are proposing to amend the Planned Development for this
subdivision to address carports. Staff has been working with the applicants and they are preparing to
submit the formal application to the city for review. Based on the formula for the application the cost is
$1,500 ($500 + $25/acre (40 x $25 = $1,000). The residents are requesting a waiver of the fees.
Legal Review:
The request was reviewed by the City Attorney.
Fiscal Impact:
$1,500.00 in fee waivers
Recommendation:
Staff recommends approval.
Attachments:
None
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6145
File ID: Type: Status: 2022-6145 Agenda Item Agenda Ready
1Version: Reference: In Control: Engineering
02/15/2022File Created:
Final Action: Belt Line Speed Limit ORDFile Name:
Title: Consider approval of an Ordinance adding to the Code of Ordinances
Section 8-1-5 “Temporary Speed Zone In Construction Or Work Zones” to
add the temporary maximum speed during construction; establish a penalty
for a violation; and providing an effective date; and authorizing the Mayor to
sign.
Notes:
Sponsors: Enactment Date:
Temp Speed Limit Memo.pdf, Temp Speed Limit
Ordinance.pdf
Attachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6145
Title
Consider approval of an Ordinance adding to the Code of Ordinances Section 8-1-5
“Temporary Speed Zone In Construction Or Work Zones” to add the temporary maximum
speed during construction; establish a penalty for a violation; and providing an effective date;
and authorizing the Mayor to sign.
Summary
Fiscal Impact:
[Enter Fiscal Impact Statement Here]
Staff Recommendation:
Page 1City of Coppell, Texas Printed on 2/24/2022
Master Continued (2022-6145)
The Public Works Department recommends approval.
Page 2City of Coppell, Texas Printed on 2/24/2022
1
MEMORANDUM
To: Mayor and City Council
From: Michael Garza, P.E., Assistant Director of Public Works - Engineering
Kent Collins, P.E., Director of Public Works
Date: February 22, 2022
Reference: Consider approval of an Ordinance adding to the Code of Ordinances Section 8-1-
5 “Temporary Speed Zone In Construction Or Work Zones” to add the temporary
maximum speed during construction; establish a penalty for a violation; and providing
an effective date; and authorizing the Mayor to sign.
2040: Pillar 0: Sustainable City Government
Goal 4: City Services to Ensure High Levels of Customer Satisfaction
General Information:
· Reconstruction of South Belt Line will begin on February 28th
· Traffic will be one lane in each direction in the northbound lanes for phase 1 and on
the southbound lanes for phase 2.
· The current speed limit ranges from 40 to 45 mph.
· The speed limit will be reduced to 35 mph during construction.
· This ordinance will provide authority to reduce speeds during road construction
projects.
Introduction:
This item is being presented to consider approval of an Ordinance adding to the Code of Ordinances
Section 8-1-5 “Temporary Speed Zone In Construction Or Work Zones” to add the temporary
maximum speed during construction; establish a penalty for a violation; and providing an effective
date; and authorizing the Mayor to sign.
Analysis:
The South Belt Line reconstruction project has started and the major traffic switch to the existing
northbound lanes is scheduled for February 28th. During the first phase of the project traffic will be
reduced to one lane in each direction on the northbound lanes with the middle lane being used for
intersection turning movements. For safety reasons, staff recommends that the temporary speed
limit be set at 35 mph during the duration of the project. The project is anticipated to take 15
2
months to complete. The temporary speed limit will remain in effect at 35 mph for the duration of
the project. Once the project is completed, the current permanent speed limit will be restored.
Per the Texas Administrative Code, section 25.22, this ordinance provides for the City Engineer to
reduce the temporary speed limit during street construction projects following appropriate
engineering standards and guidelines. Council will be consulted and advised prior to making any
changes for construction projects in the future.
Legal Review:
The ordinance was reviewed by the City Attorney.
Fiscal Impact:
The cost of the signs is included in the South Belt Line Reconstruction project, so there will be no
additional fiscal impact.
Recommendation:
The Public Works Department recommends approval of this item.
TM 127862
CITY OF COPPELL, TEXAS
ORDINANCE NO. ________
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS, AMENDING THE
CODE OF ORDINANCES BY AMENDING CHAPTER 8 ‘TRAFFIC
REGULATIONS’ ARTICLE 8-1 ‘SPEED OF VEHICLES’, SECTION 8-1-5
‘RESERVED’ BY ADDING A NEW SECTION 8-1-5 ‘TEMPORARY SPEED
ZONE IN CONSTRUCTION OR WORK ZONES’ TO ADD THE
TEMPORARY MAXIMUM SPEED DURING CONSTRUCTION;
PROVIDING FOR NOTIFICATION OF THE MAXIMUM SPEED LIMIT BY
THE INSTALLATION OF SIGNS AND MARKERS TO REGULATE
VEHICULAR SPEED ON THE DESIGNATED STREET; PROVIDING FOR
A PENALTY FOR THE VIOLATION OF THIS ORDINANCE; PROVIDING
FOR REPEALING, SAVINGS AND SEVERABILITY CLAUSES;
PROVIDING FOR AN EFFECTIVE DATE OF THIS ORDINANCE; AND
PROVIDING FOR THE PUBLICATION OF THE CAPTION HEREOF.
WHEREAS the City Council of the City of Coppell, Texas desires to establish the
reduced maximum speed limit for construction and work zones on public streets within the
City; and
WHEREAS, Section 545.356 of the Texas Transportation Code provides that
whenever the governing body shall provide the basis of an engineering and traffic
investigation that any prima facie speed therein set forth is greater or less than is reasonable
or prudent under the conditions found to exist at any intersection or other place or upon any
part of a street or highway within the City of Coppell; and
WHEREAS, the City engineers shall conduct an appropriate state standards to
determine that the portion of any public street requires a reduction in speed during the
reconstruction project pursuant to Title 43, Section 25.22 of the Texas Administrative Code;
and
WHEREAS, the City Council has investigated and determined that it is necessary
for the protection and safety of the citizens of the City of Coppell to authorize a temporary,
reasonable and prudent speed while construction is on-going on any public street.
NOW, THEREFORE, BE IT ORDAINED BY THE COPPELL CITY
COUNCIL:
SECTION 1. That Chapter 8 “Traffic Regulations”, Article 8-1 “Speed of Vehicles”,
Section 8-1-5 ‘Reserved” is hereby amended by adding a new Section 8-1-5 “Temporary Speed
Zone in Construction or Work Zones” to read as follows:
TM 127862
“CHAPTER 8 - TRAFFIC REGULATIONS
ARTICLE 8-1 - SPEED OF VEHICLES
Sec. 8-1-1. – Maximum speed limits . . . .
. . . . .
Sec. 8-1-5. - Temporary Speed Zone in Construction or Work Zones
a. That the City Engineer is authorized to establish a temporary maximum speed on any
street, roadway or highway within the corporate limits which is under construction or
is an active work zone in accordance with the Texas Transportation Code and Texas
Administrative Code.
b. A person commits an offense if he drives or operates a motor vehicle upon any street,
roadway or highway in violation of a posted temporary speed restriction, and any
speed in excess of the limited established pursuant to this section and shall be prima
facie evidence that the speed is not reasonable nor prudent under the conditions
existing.
c. The City Engineer is hereby authorized to erect the appropriate signage and/or
barrier(s) in accordance with the Texas Administrative Code and the Texas Uniform
Manual of Traffic Control Device in accordance with this section.
d. The City Engineer shall submit to the office of the City Secretary those streets,
roadway and highway that have been designated with temporary maximum speed
zones under this section; and, a certified copy of each designation shall be accepted as
prima facie evidence of compliance with this section concerning designation of
temporary speed restriction.”
SECTION 2. That all provisions of the Code of Ordinances of the City of Coppell, Texas,
in conflict with the provisions of this ordinance be, and the same are hereby, amended, 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, section or phrase 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 as a whole, or any 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 as a whole.
TM 127862
SECTION 4. An offense committed before the effective date of this ordinance is governed
by prior law and the provisions of the Code of Ordinances, as amended, in effect when the offense
was committed and the former law is continued in effect for this purpose.
SECTION 5. That this ordinance shall take effect immediately from and after its passage
and the publication of the caption, as the law and charter in such cases provide.
DULY PASSED AND APPROVED BY THE COPPELL CITY COUNCIL on this
_____ day of _______________2022.
APPROVED:
Wes Mays, MAYOR
ATTEST:
Ashley Owens, CITY SECRETARY
APPROVED AS TO FORM:
___________________________________
Robert E. Hager, CITY ATTORNEY
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6150
File ID: Type: Status: 2022-6150 Presentation Agenda Ready
1Version: Reference: In Control: City Council
02/16/2022File Created:
Final Action: PresentationFile Name:
Title: Presentation of annual Audit Results.
Notes:
Sponsors: Enactment Date:
Attachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6150
Title
Presentation of annual Audit Results.
Summary
Page 1City of Coppell, Texas Printed on 2/24/2022
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6149
File ID: Type: Status: 2022-6149 Agenda Item Agenda Ready
1Version: Reference: In Control: City Council
02/16/2022File Created:
Final Action: Curfew OrdinanceFile Name:
Title: PUBLIC HEARING:
Consider approval of an Ordinance of the City of Coppell, Texas, readopting,
ratifying, republishing and extending the Chapter 9 of the Code of
Ordinances, Article 9-17, “Curfew Hours for Minors,” for a period of three (3)
years; and authorizing the Mayor to sign.
Notes:
Sponsors: Enactment Date:
Curfew Memo.pdf, Curfew Ordinance.pdfAttachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6149
Title
PUBLIC HEARING:
Consider approval of an Ordinance of the City of Coppell, Texas, readopting, ratifying,
republishing and extending the Chapter 9 of the Code of Ordinances, Article 9-17, “Curfew
Hours for Minors,” for a period of three (3) years; and authorizing the Mayor to sign.
Summary
Staff Recommendation:
Approval recommended
Page 1City of Coppell, Texas Printed on 2/24/2022
Master Continued (2022-6149)
Page 2City of Coppell, Texas Printed on 2/24/2022
1
MEMORANDUM
To: Mayor and City Council
From: Danny Barton, Chief of Police
Date: February 22, 2022
Reference: Three Year Review of Curfew Ordinance
Introduction:
In March of 2000, the City Council adopted Ordinance No. 2000-906, Curfew Hours for Minors.
The ordinance established specific hours and penalties for violations thereof. Chapter 370.002 of
the Texas Local Government Code requires that the City Council review the Article and conditions
the ordinance was intended to remedy, conduct public hearings on the need to continue the
ordinance, and determine whether to abolish, continue, or modify the ordinance. This is to occur
three (3) years from its date of passage and every third year thereafter. In March 2003, February
2007, January 2010, February 2013, February 2016, and February 2019 the City Council readopted
the extended ordinance.
Analysis:
The Coppell Police Department issued 4 citations and 11 warnings for curfew violations over the
past three years. 1 citation and 1 warning was issued in 2019, 2 citations and 11 warnings were
issued in 2020, and 1 citation and 0 warnings were issued in 2021. Surrounding cities, with the
exception of Grapevine, all have current curfew ordinances.
Legal Review:
Agenda Item was reviewed by Robert Hager.
Fiscal Impact:
There is no fiscal impact attached to this agenda item.
Recommendation:
The ordinance supports businesses and parents in controlling hours kept by minors under the age of
17. The Police Department recommends this ordinance by renewed without modifications for the
next three years.
2
Page 1 TM 127792
ORDINANCE NO. _____________
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS,
READOPTING, RATIFYING, REPUBLISHING AND EXTENDING
CHAPTER 9 OF THE CODE OF ORDINANCES, ARTICLE 9-17,
CURFEW HOURS FOR MINORS, FOR A PERIOD OF THREE (3)
YEARS; PROVIDING A REPEALING CLAUSE; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the City Council has previously passed and adopted Ordinance No.
2000–906, which provides for "Curfew Hours for Minors" establishing such curfew hours and
penalties for violations thereof; and
WHEREAS, the "Curfew Hours for Minors" was readopted by Ordinance No. 2003-
1030 on March 25, 2003; Ordinance No. 2007-1158 on February 27, 2007; Ordinance No. 2010-
1247 on February 9, 2010, Ordinance No. 2013-1334 on February 26, 2013, and Ordinance 2016-
1431, on February 23, 2016, Ordinance No. 2019-1510 on February 12, 2019; and
WHEREAS, such Ordinance has been codified as Chapter 9, Article 9-17, Sections 9-
17-1 through 9-17-6, of the Code of Ordinances; and
WHEREAS, Chapter 370.002 of the TEX A S LOCAL GOVERNMENT CODE, as
amended, provides that the City Council shall review the Article and conditions the ordinance
was intended to remedy three (3) years from its date of passage and every third year
thereafter and conduct public hearings to determine the need to continue, modify or abolish the
ordinance; and
WHEREAS, prior to the expiration of such three (3) year period, the Police
Department has furnished records and reports indicating the need for such ordinance to remain
in effect; and
WHEREAS, the City desires after public hearing to continue the provisions of the
Code without any modifications and schedule the same for review in February 2022.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF COPPELL, TEXAS:
SECTION 1. That Ordinance Nos. 2003-1030, 2007-1158, 2010-1247, 2013-1334, 2016-
1431 and 2019-1510 codified as Chapter 9, Article 9-17, Sections 9-17-1 through 9-17-6 of the
Code of Ordinances is hereby readopted, ratified, republished and extended from the date of
Page 2 TM 127792
its execution and shall remain in effect through February 2025, unless otherwise repealed or
terminated under the provisions of State law.
SECTION 2. That all provisions of 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 as a whole, or any 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 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 February 2022.
APPROVED:
By:
ATTEST: WES MAYS, MAYOR
By: _____________________________________
ASHLEY OWENS, CITY SECRETARY
APPROVED AS TO FORM:
By: ______________________________________
ROBERT E. HAGER, CITY ATTORNEY
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6135
File ID: Type: Status: 2022-6135 Agenda Item Agenda Ready
1Version: Reference: In Control: City Council
02/14/2022File Created:
Final Action: STR PresentationFile Name:
Title: Presentation and discussion of proposed changes to the Short-Term Rental
Ordinance.
Notes:
Sponsors: Enactment Date:
STR Memo.pdf, STR Ordinance.pdfAttachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6135
Title
Presentation and discussion of proposed changes to the Short-Term Rental Ordinance.
Summary
Based on best practices from ordinances around the country, staff has prepared a draft
ordinance that contains proposed changes to the current Short-Term Rental Ordinance.
Fiscal Impact:
N/A
Staff Recommendation:
Staff is seeking guidance from City Council prior to bringing forward an ordinance for adoption.
Strategic Pillar Icon:
Enhance the Unique 'Community Oasis' Experience
Page 1City of Coppell, Texas Printed on 2/24/2022
Master Continued (2022-6135)
Page 2City of Coppell, Texas Printed on 2/24/2022
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MEMORANDUM
To: Mayor and City Council
From: Mindi Hurley, Director of Community Development
Date: February 22, 2022
Reference: Presentation and discussion of proposed changes to the Short-Term Rental Ordinance
2040: Enhance the Unique “Community Oasis” Experience
Introduction:
Staff is presenting proposed changes to the Short-Term Rental Ordinance and seeking direction from
City Council before a final ordinance is brought forward for consideration and approval.
Background:
On January 11, 2022, City Council voted to extend the expiration date of the Short-Term Rental
Ordinance from January 31, 2022, to June 30, 2022. This extension provided staff with the time necessary
to review best practices from short-term rental ordinances throughout the state and to prepare a draft
ordinance with proposed changes for City Council review. Staff is looking for direction from City
Council on the proposed changes before a final ordinance is brought forward for consideration and
approval.
The Short-Term Rental Ordinance provides the operational regulations for short-term rentals. From the
beginning, the ordinance was designed to provide a balance between meeting the desires of owner-
occupants to share their homes on an intermittent basis and providing protection for the neighboring
properties. The proposed changes are a continuation of that balance. They are aimed at providing a clear
understanding of definitions, processes, and enforcement. Providing this clarity increases the objectivity
for all parties involved.
Analysis:
While additional definitions have been included to provide guidance to those interested in operating a
short-term rental, the most significant changes include:
• Registration: Short-term rental operators will now be required to re-apply for registration for
their property on an annual basis, which will require an annual inspection.
• Violations: Better definition of what constitutes a violation of the ordinance.
• Revocation: Defined process for revocation of a permit.
• Appeal: Provides a timeline for appeal for denied permits or permits that have been revoked.
• Sunset Review: Removal of the sunset review from the ordinance going forward.
2
While the annual sunset review is being removed from the ordinance, staff will continue to monitor
changes in the short-term rental industry and issues related to short-term rentals. The ordinance can be
revisited at any time.
After the recommended changes are presented and direction is provided by City Council, staff will
bring back a final ordinance for approval at a later date.
Legal Review:
The City Attorney prepared the Ordinance.
Fiscal Impact:
None
Recommendation:
Staff recommends approval.
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AN ORDINANCE OF THE CITY OF COPPELL, TEXAS
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS,
AMENDING CHAPTER 9 OF THE CODE OF ORDINANCES BY
REPEALING ARTICLE 9-29, SHORT TERM RENTALS IN ITS
ENTIRETY AND REPLACING IT WITH A NEW ARTICLE 9-29, SHORT
TERM RENTALS; PROVIDING FOR REGULATIONS FOR THE
REGISTRATION AND USE OF SHORT TERM RENTALS; PROVIDING
FOR REGISTRATION, PROVIDING FOR DEFINITIONS; PROVIDING
FOR INSPECTIONS; PROVIDING FOR RESTRICTIONS; PROVIDING
FOR BROCHURE AND SAFETY REQUIREMENTS; PROVIDING FOR
NEIGHBORHOOD NOTIFICATION; PROVIDING FOR VIOLATIONS
AND PENALTIES; PROVIDING FEES; PROVIDNG FOR A SUNSET
REVIEW: PROVIDING A REPEALING CLAUSE; PROVIDING A
SEVERABILITY CLAUSE; PROVIDING A SAVINGS CLAUSE;
PROVIDING A REPEALING CLAUSE; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, the City Council has determined that regulations are needed to be updated to
address regulations for Short Term Rentals, and
WHEREAS, permanent residents desire the option to occasionally utilize their properties
for home share rentals (STR); and
WHEREAS, the operation of Short Term Rentals should not negatively affect property
values, and
WHEREAS, the Short Term Rentals should be required to pay Hotel Occupancy Taxes,
and
WHEREAS, the City Council has determined that regulations needed are intended to
protect the public health, safety, morals and general welfare.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF COPPELL,
TEXAS, THAT:
SECTION 1. That Chapter 9, General Regulations, of the Code of Ordinances is hereby
amended by repealing Article 9-29, Short Term Rentals in its entirety and replacing it with a
new Article 9-29, Short Term Rentals, which shall read as follows:
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“CHAPTER 9, GENERAL REGULATIONS
…..
ARTICLE 9-29 SHORT TERM RENTAL
“Sec. 9-29-1. - Purpose and applicability.
The purpose of this division is to establish regulations for the registration and use of Short
Term Rentals for single family living units. The requirements of this division apply only
to the regulation of Short Term Rentals, as defined herein, in accordance with the city's
Zoning Ordinance, Chapter 12 of Code of Ordinances. Nothing in this division, however,
shall be construed to be a waiver of the requirement to assess and collect hotel occupancy
taxes for any residential rental for less than 30 consecutive days, or any other applicable
provision of the Coppell Code of Ordinances.
Sec. 9-29-2. -Definitions
Advertise means the written, audio, oral or other methods of drawing the public’s
attention whether by brochure, written literature or on-line posting to a Short Term Rental
in order to promote the availability of the short term rental.
Dwelling means a building that contains one or two dwelling units used, intended
or designed to be used, rented, leased, let or hired out to be occupied for living purposes.
Dwelling Unit means a single unit providing complete, independent living
facilities for one or more persons, including permanent provisions for living, sleeping,
eating, cooking and sanitation.
Guest means a person who pays or gives a benefit or thing of value to another in
exchange for the use of dwelling, premises or a portion thereof regulated under this Article
for use of a residential dwelling, premises or portion thereof for the privilege to use a
Short-Term Rental and/or person's invitees for use of such dwelling, premises or portion.
Guest Room. A room or part thereof used or intended to be used by one or more
guests for living or overnight sleeping purposes
Host means the person, firm, corporation, partnership or association, assigned the
duty and responsibility by the owner to manage or rent a residence for a short term rental.
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Hotel Occupancy Tax means the hotel occupancy tax as defined in Chapter 1 the
Coppell Code of Ordinances and Chapter 3 of the Texas Tax Code.
Local Emergency Contact means an individual other than the applicant, who
resides within 20 miles of the subject property, and who is designated by the
owner/applicant to act as the owner’s authorized agent if the owner has traveled outside
of the immediate area or is otherwise unavailable. The local emergency contact should
be reachable on a 24-hour basis, have access to the Short Term Rental Property, and be
authorized by the owner to act in the owners absence to address any complaints,
disturbances, emergencies and property conditions.
Owner means the person who, in accordance with the most recently recorded deed,
deed of trust, security instrument, trust instrument, affidavit of heirship, muniment of title
or other similar conveyance or transfer document indicating title to real property recorded
in the Official Public Records of Dallas County, Texas, is vested in, the ownership,
dominion or title of real property, including, but not limited to:
(1) The owner of a fee simple title;
(2) The owner of a life estate;
(3) The purchaser named in an executory contract for conveyance entered in
compliance with title 2, chapter 5, subchapter D of the Texas Property Code, as amended,
and recorded in the Official Public Records of Dallas County, Texas if required by Texas
Property Code, § 5.076, as amended; or
(4) A mortgagee, receiver, executor or trustee in control of real property.
Permit holder means person who receives a permit to operate a STR under this
Article.
Person means an individual, corporation, business trust, estate, trust, partnership
or association, two or more persons having a joint or common interest, or any other legal
or community entity.
Premises means a lot, plot or parcel of land, easement or public way, including any
structures thereon.
Primary Residence means the usual dwelling place of the applicant’s residential
dwelling and is documented as such by at least two of the following: motor vehicle
registration, driver’s license, Texas State Identification card, voter registration, property
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tax documents, or utility bill. For purpose of this chapter, a person may have only one
primary residence.
Residential districts: Includes the following districts: SF-ED, SF-18, SF-12, SF-9,
SF-7, 2F-9, TH-1, TH-2, RBN or any Planned Development District, which allow
residential occupancy defined in Chapter 12 of the Code of Ordinances.
Short Term Rental (STR) is defined as “the rental of any residence or residential
structure, or a portion of a residence or residential structure for a period of less than 30
days”. The term does not include;
1. a unit that is used for a nonresidential purpose, including an educational,
retail, restaurant, banquet space, or event center purpose or other commercial
purposes another similar use;
2. a bed and breakfast; or
3. a hotel/residence hotel.
4. Boarding homes (hostel)
5. A place for residence or use as a licensed health care or assisted living
facility.
6. Parsonage on the premise of a church, mosque or synagogue
Short-Term Rental Listing Service — means an individual from corporation,
association, business or other legal entity that participates in the Short-Term Rental
business by facilitating booking or proceeding management services through which an
owner may offer Short-Term Rentals to potential guests1.
Short-Term Rental Permit— A permit issued by the City that allows a person, firm,
corporation and those acting in concert with such lawfully rent or offer to rent to a guest.
Single-family residence means as defined in the Code of Ordinances and in this article
which includes the following:
(1) One-family dwelling (detached): A dwelling designed and constructed for
occupancy by one family and located on a lot or separate building tract and having no
physical connection to a building located on any other lot or tract; and is located in a single
1 Short-Term Rental Listing Services usually, though not necessarily, provide booking services through an online platform that
allows an owner to advertise the premises through a website provided by the Short -Term Rental Listing Service and the Short-
Term Rental Listing Service conducts a transaction by which potential guests arrange their use and their payment, whether the
potential guest pays rent directly to the owner or to the Short-Term Rental Listing Service.
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family zoning district in the Comprehensive Zoning district or live work zoning or planned
development district.
(2) One-family dwelling (attached): A dwelling which is joined to another
dwelling at one or more sides by a party wall or abutting separate wall and which is
designed for occupancy by one family and is located on a platted separate lot, delineated
by front, side and rear lot lines located in the TH, HO or LW or PD district for each use.
(3) Two-family dwelling: A single structure designed and constructed with two
dwelling units under a single roof for occupancy by two families, one in each unit; and
(4) Condominium: The separate ownership of single dwelling units in a multiple
unit structures with common elements and;
(5) Multi-family dwelling or apartment: Any building or portion of a building,
which is designed, built, rented, leased or let to be occupied as three or more dwelling
units or apartments or which is occupied as a home or place of residence by three or more
families living in independent dwelling units.
Sleeping Unit. A room or space in which people sleep, which can also include
permanent provisions for living, eating, and either sanitation or kitchen facilities but not
both. Such rooms and spaces that are also part of a dwelling unit are not sleeping units.
Transient, Occupancy, of a dwelling unit or sleeping unit for fewer than 30
consecutive days.
Sec. 9-29-3. - Short Term rental registration requirements.
A. No person shall advertise, offer rent, lease, sublease, license or sublicense or
offer the same, a residential property within the City as a Short Term Rental unless
registered in accordance with this Article.
B. Registration shall be made upon forms furnished by the city for such purpose
and shall specifically require the following minimum information:
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1. Name, address, phone number and e -mail address of the property owner (s)
of the Short-Term Rental property.
2. Verification of that this Short-Term rental property is the applicant’s
Residence.
3. The name, address, e-mail address and 24-hour telephone number of a contact
person who is local emergency contact, the owner, operator or designated
agent and who shall be responsible and authorized to respond to complaints
concerning the Short-Term Rental within one hour or less;
4. An acknowledgement that any permit granted under this Article does not
supersede any property-specific restrictions against Short-Term Rentals that
may exist under law, agreement, lease, private covenantor deed restriction,
homeowner association rules or regulation.;
5. A depiction of the floor plan that identifies sleeping areas, proposed maximum
number of guests, evacuation routes and location of all fire extinguishers and
smoke detectors;
6 Site Plan/Survey of the property indicating maximum number of vehicles that
can be legally parked on the property, without encro aching onto sidewalks or
alleys, other public rights-of-way or public property.
7 Zoning classification(s).
8 A sworn statement that the owner has met and will continue to comply with all
requirements of this Article including, but not limited to, obtaining annual
independent inspections of required fire extinguishers in compliance with the
current Coppell Fire Code, as amended; and
9 Acknowledgement of receipt of a copy of this Article and agreement to
comply with all provisions of this article as a condition to receiving and
consent to inspection during 8:00am to 5:00pm maintaining a short-term
rental permit.
C. Applications shall be considered complete when all documentation required under
under this Article has been submitted and all permit fees have been paid. Incomplete
applications will not be accepted.
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D. A permit to operate or maintain a Short-Term Rental is not transferable to
another owner, operator or location.
Sec. 9-29-4. - Inspection Required
A. To ensure compliance with the requirements of this Article, a Short-Term Rental
may be inspected in the following methods:
1. Initial inspection. As part of the issuance of a new Short-Term Rental Permit and
any reapplication thereof, the City may conduct an inspection to verify
compliance with this Article.
2. Fire extinguishers / Suppression System. The owner is responsible for obtaining
annual independent inspections of the fire extinguishers or fire suppression system
in compliance with the Coppell Fire Code.
3. Inspections upon report or suspicion of a violation. The City may perform
inspections when a violation of this Article or other law is reported or suspected.
B. If only a portion of the premises is offered for rent, then that portion plus shared
amenities and points of access shall be inspected.
C. If, upon completion of the inspection, the premises are found to be in violation of
one or more provisions of applicable City codes and ordinances, the City shall provide written
notice of such violation and shall set a re-inspection date for violation to be corrected prior to
its occupancy.
Sec. 9-29-5. - Restrictions on Short Term Rental Operation.
A. External Signage. External on-site or off-site advertising signs or displays
indicating the property is s Short Term Rental are forbidden.
B. Limit on occupants allowed. No more than two occupants per bedroom, plus
no more than two occupants shall be allowed when renting a property as a home share
rental, except that:
1. There shall be a maximum occupancy of ten (10) occupants.
2. Bedrooms under 120 square feet shall be limited to only one adult occupant.
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C. Limits on number of vehicles. There shall be a maximum of one car per
bedroom, or maximum number of cars that can be accommodated within the garage and
driveway, without extending over the public rights of way (alleys and sidewalks)
whichever is less.
D. Advertisement and contracts. Any advertisement of the property as a short
term rental and all rental contracts must contain language in bold and different font that
specifies the maximum number of occupants and maximum number of vehicles as set
forth in this Section.
E. Other restrictions. It is unlawful for any person to:
1. Operate or allow to be knowingly operated a Short-Term Rental without first
registering the property in which the rental is to occur with the City in
accordance with this Article;
2. Advertise or offer to rent a Short-Term Rental without having obtained a
permit issued for such premises in accordance with this article. Any
documented advertisement or offer, shall be considered prima facie evidence
of a violation under this article;
3. A licensee or operator may not advertise, promote or allow another to
advertise or promote a short-term rental without including:
(1) the permit number assigned by the City to the short-term rental; and
(2) the applicable occupancy limit for the short-term rental
4. Operate a Short-Term Rental that does not comply with all applicable city and
state laws and codes;
5. Operate a Short-Term rental without paying the required hotel occupancy
taxes;
6. Offer or allow the use of a Short-Term Rental for the sole or primary purpose
of having a party venue;
7. Fail to include a written prohibition against the use of a Short-Term Rental for
having a party in every advertisement, listing, or other publication offering the
premises for rent.
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8. Allow, permit or suffer the use of the Short-Term Rental for the purpose of
housing sex offenders; operating a structured sober, recovery or other purpose
living home or similar enterprise; selling illegal drugs; selling alcohol or
another activity that requires a permit under the Alcoholic Beverage Code; or
operating as a sexually oriented business.
9. Rent to a guest who is under the age of twenty-one (21).
Sec. 9-29-6. - Brochure and safety features.
A. Informational brochure. Each registrant operating a Short-Term Rental shall
file with City and provide to guests a brochure that includes:
1. The registrant's twenty-four (24) hour contact information;
2. The host’s twenty-four (24) hour contact information if the property owner is
not within the city limits when guests are renting the premises;
3. Pertinent neighborhood information including, but not limited to, parking
guidelines restrictions on noise and amplified sound, and trash collection
schedules;
4. Information to assist guests in the case of emergencies posing threats to
personal safety or damage to property, including emergency and non-
emergency telephone numbers for police, fire and emergency medical services
providers and instructions for obtaining severe weather, natural or manmade
disaster alerts and updates.
B. Safety features. Each Short-Term Rental registrant shall provide in the
premises working smoke detectors in accordance with adopted codes and at least one
working carbon monoxide detector and alarm, and one working fire extinguisher or fire
suspension system. The premises shall, otherwise comply with applicable Codes of
Ordinance including but not limited to Building Maintenance and Fire Codes.
Sec. 9-29-7. – Notification of Approval of Short-Term Rental
Within ten (10) days of the approval of a Short-Term Rental registration and
reapplication, a notice will be sent to all property owners within two-hundred feet (200
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ft.) of the property, and shall include the 24-hour complaint line, and pertinent information
about this article.
Sec. 9-29-8. - Registration term, fees, and renewal.
A. All registrations approved under this Chapter shall be valid for a period of one
year from the date of its issuance.
1. The fees for registration of a Short-Term Rentals may include the following:
a. The initial registration fee,
b. a late fee of twice the established the fee, and
c. senior exemption or other exemption.
B. Upon receipt of an application for re-application of the registration, the director
or their designee may deny the registration if there is reasonable cause to believe that:
1. The registrant has violated any ordinance of the city, or any state, or federal law
on the premises or has permitted such a violation on the premises by any other
person; or
2. There are grounds for suspension, revocation, or other registration sanction as
provided in this article.
Sec. 9-29-9. - Inspections; re-inspections; suspension and revocation of permit.
(a) Inspections; access. The resident owner, nonresident owner, resident manager
and property manager, as a condition to the issuance of a short-term rental permit required
by this article, shall consent and agree to permit and allow the city's building official or
their designee to make the following inspections of the short-term rental when and as
needed to ensure compliance with this article:
(1) Right and access to inspect all portions of the premises and structures located
on the premises that are not dwelling units, including, but not limited to, all storage areas,
detached garages, and swimming pools, upon reasonable advance notice being given to the
resident owner, nonresident owner, property manager or resident manager;
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(2) Right and access to inspect all unoccupied dwelling units upon giving
reasonable notice to resident owner, nonresident owner, resident manager or property
manager;
(3) Right and access to inspect all occupied dwelling units when, upon receipt of
reliable information, the building official or their designee has reason to believe that
violations of the ordinances of the city or state law exist that involve serious threats to life,
safety, health and property; and
(4) Before the short-term rental permit and any renewal of the short-
term rental permit is approved, and before the rental of any single-family residence as
a short-term rental under this article, the resident owner, nonresident owner, resident
manager or property manager shall request an inspection and make the single-family
residence available for inspection by the building official or their designee. The building
official or their designee and the resident owner, nonresident owner, resident manager and
property manager shall agree on a reasonable date and time for the requested inspection.
(b) Admission to premises. The building official or their designee may enforce the
provisions of this article upon presentation of proper identification to the occupant in
charge of the short-term rental and may enter, with the occupant's permission, any short-
term rental between the hours of 8:00 a.m. and 6:00 p.m.; provided, however, that in cases
of emergency where extreme hazards are known to exist which may involve imminent
injury to persons, loss of life, or severe property damage, the building official or their
designee may enter the short-term rental referenced in subsection (a) of this section at any
time and upon presentation of identification and the occupant's permission shall not apply.
Whenever the building official is denied admission to inspect any short-term rental under
this provision, inspection shall be made only under authority of a warrant issued by a
magistrate authorizing the inspection.
(c) Reinspection. If any of the inspections authorized by this article require a
second reinspection due to noted violations, reinspection fee of $_______ shall be
assessed and paid prior to the second reinspection.
(d) Suspension or revocation of permit. Failure of an owner to comply with the
provisions of this article after receipt of written notice of the violation from the building
official or their designee setting out the violations and the time allowed to rectify the
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violations, the short-term rental permit authorized by this article issued to the owner may
be suspended or revoked by the community development department.
(e) Reinstatement. Any person requesting a reinstatement or reissuance of a short-
term rental permit that has been suspended or revoked shall be required to apply for and
receive a new short-term rental permit issued under this article as a condition precedent to
the reissuance or reinstatement of the certificate of occupancy.
Sec. 9-29-10.- Revocation/Appeal
A. Permit maybe denied and/or revoked by the City Manager or designee upon a
finding by the noncompliance with any provisions of this article or violations of the
Comprehensive Zoning Ordinance, or other applicable city codes.
B. A permit may be suspended for up to 150 days for the following reasons:
(a) If found guilty in Municipal Court of two or more violations of The City of
Coppell Code ordinances or misdemeanor state penal laws within a twelve
month period.
i. Operating in violation of building, fire, health, or safety codes – based
on official investigation and determination – 10-day correction period
allowed.
ii. Failure to file or pay applicable sales and lodging taxes.
iii. Failure to pay an annual permit application fee
iv. Failure to apply for an STR permit
C. A permit may be revoked or reapplication denied for up to 1 full year for the
following reasons:
(a) More than one permit suspension within the past year
(b) False or misleading application materials
(c) Operation of STR during a suspension
(d) Any conditions that would have warranted a denial of permit at the time of
application
D. A permit holder may be subject to permanent revocation if there are four
violations of this article or other City's safety, health, and welfare ordinances.
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i. Operating in violation of building, fire, health, or safety codes – based
on official investigation and determination – 10-day correction period
allowed.
ii. Failure to file or pay applicable sales and lodging taxes.
iii. Failure to pay an annual permit application fee
iv. Failure to apply for an STR permit
v. False or misleading information contained in the application for permit
vi. Operation of STR during a permit suspension
E. The community development department shall issue a notice of violation of any
provision of this article or violations as provided herein. Such notice shall include the date,
time and synopsis of the facts surrounding such violation.
F. An applicant or permit holder who wishes to appeal the denial or revocation of
a permit under this article, shall file an appeal with the Board of Adjustment within 10 days
of notice for reinstatement of a denied or revoked permit.
G. The Board of Adjustment shall conduct an eviden tiary hearing, take testimony
and receive any documented evidence to determine whether the decision of City Manager
or designee should be upheld or overturned.
H. At the hearing, the Board of Adjustment shall receive a testimony and evidence
to contest the decision to deny or revoke a permit.
I. The Board of Adjustment upon completion of a hearing, shall upon a majority
vote of four-fifths of the Board grant or deny the appeal.
J. All decision of the Board of Adjustment under this article shall be deemed final.
Sec. 9-29-11. – Fees
All fees for registration, inspection or renewal, including any late fees or exemptions, as
provided in this article, shall be as established by resolution of the City Council.
Sec. 9-19-12. - Presumption; presentation of documents or affidavit.
(a) Presumption. It shall be a rebuttable presumption that a single-family residence
that is occupied by one or more person(s) who are not the owner is being occupied pursuant
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to an agreement between the owner and the occupant(s) of the single-family residence
wherein the occupant(s) have agreed to lease said residence from the owner.
(b) Presentation of documents or affidavits. Any resident owner or nonresident
owner claiming that the owner is not required to obtain a short-term rental permit pursuant
to this article shall, not later than five business days following receipt of a written request
of the building official or their designee or, in the case of an appeal filed pursuant to Section
9-29-10 of this article deliver to the community development department a true and correct
copy of any agreements, documents of title, letters of administration, letters testamentary,
executory contracts for conveyance (also known as "contracts for deed"), affidavits, or
other documents that establish to the satisfaction of the community development
department that a landlord/tenant relationship does not exist between the owner and the
occupant(s) of the single-family residence. Unless an extension of the time for delivery of
such documents or affidavits is granted by the building official or their designee or city
manager, as the case may be, the failure of the owner to present the requested documents
within the time provided by this subsection (b) shall result in the presumption described in
subsection (a) above, becoming irrefutable.
Sec. 9-29-13. – Violations and Penalties
Violation of this ordinance upon conviction shall be punished by a fine not to exceed the
sum of Two Thousand Dollars ($2,000.00) for each offense; and each and every day such
violation shall continue shall be deemed to constitute a separate offense.”
SECTION 3. That all provisions of the Ordinances of the City of Coppell, Texas, 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 4. That should any sentence, paragraph, subdivision, clause, phrase or section
of this ordinance be adjudged or held to be unconstitutional, illegal or invalid, the same shall not
affect the validity of this ordinance as a whole, or any part or provision thereof other than the part so
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decided to be unconstitutional, illegal or invalid, and shall not affect the validity of the Code of
Ordinances as a whole.
SECTION 5. An offense committed before the effective date of this ordinance is governed
by prior law and the provisions of the Code of Ordinances, as amended, in effect when the offense
was committed and the former law is continued in effect for this purpose.
SECTION 6. That this ordinance shall take effect on ___________ and after publication of
its caption, as the law and charter in such cases provide.
DULY PASSED by the City Council of the City of Coppell, Texas, this the _______ day of
___________________, 2022.
APPROVED:
_____________________________________
WES MAYS, MAYOR
ATTEST:
_____________________________________
ASHLEY OWENS, CITY SECRETARY
APPROVED AS TO FORM:
________________________________
ROBERT E. HAGER, CITY ATTORNEY
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AN ORDINANCE OF THE CITY OF COPPELL, TEXAS
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS,
AMENDING CHAPTER 9 OF THE CODE OF ORDINANCES BY
REPEALING ARTICLE 9-29, SHORT TERM RENTALS IN ITS
ENTIRETY AND REPLACING IT WITH A NEW ARTICLE 9-29, SHORT
TERM RENTALS; PROVIDING FOR REGULATIONS FOR THE
REGISTRATION AND USE OF SHORT TERM RENTALS; PROVIDING
FOR REGISTRATION, PROVIDING FOR DEFINITIONS; PROVIDING
FOR INSPECTIONS; PROVIDING FOR RESTRICTIONS; PROVIDING
FOR BROCHURE AND SAFETY REQUIREMENTS; PROVIDING FOR
NEIGHBORHOOD NOTIFICATION; PROVIDING FOR VIOLATIONS
AND PENALTIES; PROVIDING FEES; PROVIDNG FOR A SUNSET
REVIEW: PROVIDING A REPEALING CLAUSE; PROVIDING A
SEVERABILITY CLAUSE; PROVIDING A SAVINGS CLAUSE;
PROVIDING A REPEALING CLAUSE; AND PROVIDING FOR AN
EFFECTIVE DATE.
DULY PASSED by the City Council of the City of Coppell, Texas, this the _______ day of
___________________, 2022.
APPROVED:
_____________________________________
WES MAYS, MAYOR
ATTEST:
_____________________________________
ASHLEY OWENS, CITY SECRETARY
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6146
File ID: Type: Status: 2022-6146 Agenda Item Agenda Ready
1Version: Reference: In Control: City Council
02/15/2022File Created:
Final Action: Repeal COCFile Name:
Title: Consider approval of an Ordinance repealing Chapter 1, Article 1-13 “Code
of Conduct” in its entirety; and authorizing the Mayor to sign.
Notes:
Sponsors: Enactment Date:
Memo.pdf, Repealing Ordinance.pdfAttachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6146
Title
Consider approval of an Ordinance repealing Chapter 1, Article 1-13 “Code of Conduct” in its
entirety; and authorizing the Mayor to sign.
Summary
Fiscal Impact:
None.
Staff Recommendation:
Review the memo.
Page 1City of Coppell, Texas Printed on 2/24/2022
1
MEMORANDUM
To: Mayor and City Council
From: Mike Land, City Manager
Date: February 22, 2022
Reference: Consider approval of an Ordinance repealing Chapter 1, Article 1-13 “Code of
Conduct” in its entirety; and authorizing the Mayor to sign.
Introduction:
At the request of the Mayor and City Council the Code of Conduct is being reviewed and a new
Article will be considered for approval at a future meeting.
Legal Review:
The documents were reviewed by Bob Hager at NJDHS.
Fiscal Impact:
None.
TM 127705
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS
ORDINANCE NO. ________
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS,
AMENDING THE CODE OF ORDINANCES BY REPEALING CHAPTER 1
‘ADMINISTRATION’, ARTICLE 1-13 ‘CODE OF CONDUCT’, SECTIONS
1-13-1 THROUGH 1-13-9, INCLUSIVE IN ITS ENTIRETY TO ALLEVIATE
ANY POSITIONS, DUTIES AND OBLIGATIONS OF ANY AND ALL
PERSONS APPOINTED UNDER SAID ARTICLE EFFECTIVE
IMMEDIATELY; AND BY RESERVING SAID ARTICLE FOR FUTURE
USE; PROVIDING A REPEALING CLAUSE; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Council has adopted a Code of Conduct for city council member and
other officers of the City as defined by the ordinance; and
WHEREAS, the City Council is of the opinion that the Code of Conduct as now established
should be revised by both substance and process; and
WHEREAS, the City Council has determined that by dissolving said boards is in the best
interest of fair and open government; and
WHEREAS, the City Council requests the City Manager and City Attorney propose best
practice suggestions for future debut and adoption;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF COPPELL, TEXAS:
SECTION 1. That Chapter 1, Article 1-13, Code of Conduct, Sections 1-13-1 through 1-13-
9, inclusive is hereby repealed in its entirety and hereby reserves said article for future use to read as
follows:
“CHAPTER 1 ADMINISTRATION
ARTICLE 1-13-1 . . . .
. . . . .
ARTICLE 1-13-9 - RESERVED
…..”
SECTION 2. That the provisions of this ordinance shall apply to the current persons
appointed under this article; and, any appointed or designated are hereby relieved of their respective
TM 127705
duties and obligations under said repealed article; and, that with all deliberate speed City Manager
and City Attorney shall propose a new ordinance for deliberation and adoption to govern ethics and
conduct of boards, commission and council.
SECTION 3. That all provisions of the Code of Ordinances of the City of Coppell, Texas,
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 4. That should any word, phrase, paragraph, section or phrase 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 as a whole, or any 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 as a whole.
SECTION 5. An offense committed before the effective date of this ordinance is governed
by prior law and the provisions of the Code of Ordinances, as amended, in effect when the offense
was committed and the former law is continued in effect for this purpose.
SECTION 6. That this ordinance shall take effect after its passage.
DULY PASSED by the City Council of the City of Coppell, Texas, this the _______ day of
___________________, 2022.
APPROVED:
WES MAYS, MAYOR
ATTEST:
ASHLEY OWENS, CITY SECRETARY
APPROVED AS TO FORM:
_________________________________
ROBERT E. HAGER, CITY ATTORNEY
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6141
File ID: Type: Status: 2022-6141 Agenda Item Agenda Ready
1Version: Reference: In Control: City Council
02/15/2022File Created:
Final Action: Upcoming eventsFile Name:
Title: Report by the Mayor and City Council on recent and upcoming events.
Notes:
Sponsors: Enactment Date:
Attachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6141
Title
Report by the Mayor and City Council on recent and upcoming events.
Summary
Page 1City of Coppell, Texas Printed on 2/24/2022
Master
City of Coppell, Texas 255 E. Parkway Boulevard
Coppell, Texas
75019-9478
File Number: 2022-6142
File ID: Type: Status: 2022-6142 Agenda Item Agenda Ready
1Version: Reference: In Control: City Council
02/15/2022File Created:
Final Action: ReportsFile Name:
Title: A. Report on Dallas Regional Mobility Coalition - Councilmember Don Carroll
B. Report on Woven Health Clinic - Councilmember Mark Hill
C. Report on Metrocrest Services - Councilmember Biju Mathew
D. Report on Coppell Seniors - Councilmember Jun
E. Report on Historical Society - Councilmember Long
Notes:
Sponsors: Enactment Date:
Attachments: Enactment Number:
Hearing Date: Contact:
Effective Date: Drafter:
Related Files:
History of Legislative File
Action: Result: Return
Date:
Due Date: Sent To: Date: Acting Body: Ver-
sion:
Text of Legislative File 2022-6142
Title
A. Report on Dallas Regional Mobility Coalition - Councilmember Don Carroll
B. Report on Woven Health Clinic - Councilmember Mark Hill
C. Report on Metrocrest Services - Councilmember Biju Mathew
D. Report on Coppell Seniors - Councilmember Jun
E. Report on Historical Society - Councilmember Long
Summary
Page 1City of Coppell, Texas Printed on 2/24/2022