City Council Special Meeting Agenda
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YOLANDA FORD REGINALD PEARSON Mayor Councilmember District A JEFFREY L. BONEY VASHAUNDRA EDWARDS Councilmember District B Councilmember at Large Position No. 1 ANTHONY G. MAROULIS CHRIS PRESTON Councilmember District C Mayor Pro Tem FLOYD EMERY Councilmember at Large Position No. 2 the show me city Councilmember District D CITY COUNCIL SPECIAL MEETING AGENDA Notice is hereby given of a Special City Council Meeting to be held on Monday, March 18, 2019, at 5:45 p.m. at: City Hall, Council Conference Room, 2nd Floor, behind the Council Chamber, 1522 Texas Parkway, Missouri City, Texas, 77489, for the purpose of considering the following agenda items. All agenda items are subject to action. The City Council reserves the right to meet in a closed session on any agenda item should the need arise and if applicable pursuant to authorization by Title 5, Chapter 551 of the Texas Government Code. 1. CALL TO ORDER 2. DISCUSSION/POSSIBLE ACTION (a) Discuss the Fiscal Year 2018 Comprehensive Annual Financial Report (CAFR). (b) Consider and discuss the structure of the Census Complete Count committee. (c) Consider and discuss contracts for the city’s municipal court judges. (d) Discuss the duties of the presiding judge of the city’s municipal court. (e) Consider and discuss appointing directors for the Missouri City Parks Foundation. (f) Receive an update regarding the hiring of a third party audit firm to review test of controls. 3. CLOSED EXECUTIVE SESSION The City Council may go into Executive Session regarding any item posted on the Agenda as authorized by Title 5, Chapter 551 of the Texas Government Code. 4. RECONVENE into Special Session and Consider Action, if any, on items discussed in Executive Session. 5. ADJOURN In compliance with the Americans with Disabilities Act, the City of Missouri City will provide for reasonable accommodations for persons attending City Council meetings. To better serve you, requests should be received 24 hours prior to the meetings. Please contact Maria Jackson, City Secretary, at 281.403.8686. CERTIFICATION I certify that a copy of the March 18, 2019, agenda of items to be considered by the City Council was posted on the City Hall bulletin board on March 15, 2019, at 4:00 p.m. ______________________________________ Yomara Frias, City Secretary Department I certify that the attached notice and agenda of items to be considered by the City Council was removed by me from the City Hall bulletin board on the ____ day of _________________, 2019. Signed: ____________________________ Title: _______________________________ CITY COUNCIL AGENDA ITEM COVER MEMO MARCH 18, 2019 the show me city To: Mayor and City Council Agenda Item: 2(a) Consider accepting the Fiscal Year 2018 Comprehensive Annual Financial Report (CAFR). Submitted by: Allena J. Portis, Financial Services Director SYNOPSIS The audit report for the period ended September 30, 2018 was presented to the Finances & Services Committee on March 18, 2019. Whitley Penn performed the audit and issued an unqualified opinion on the city’s financial statements. STRATEGIC PLAN 2019 GOALS ADDRESSED Maintain a financially sound City BACKGROUND The City Charter requires that at the close of each fiscal year the council shall cause an independent audit to be made of all accounts of the city by an independent certified public accountant and upon completion of the audit, the results shall be placed on file in the city secretary’s office as a public record. Local Government Code Section 103.001 also requires municipalities to have its records and accounts audited annually and have an annual financial statements prepared based on the audit. The code requires that the annual financial statement, including the auditor’s opinion on the statement, be filed as a public record in the office of the City Secretary within 180 days after the last day of the municipality’s fiscal year. The deadline for filing the FY 2018 report is March 29, 2019. Whitley Penn performed the audit for the period ended September 30, 2018 and issued an unqualified opinion on the city’s financial statements. Interim audit work was performed during the month of September 2018 and the year-end audit field work was performed in January and February 2019. The audit report was presented to the Finances & Services Committee for their review on March 18, 2019. The committee is recommending acceptance by the city council of the Fiscal Year 2018 Comprehensive Annual Financial Report. BUDGET/FISCAL ANALYSIS Purchasing Review: N/A Financial/Budget Review: N/A Note: Compliance with the conflict of interest questionnaire requirements, if applicable, and the interested party disclosure requirements (HB 1295) has been confirmed/is pending within 30-days of this Council action and prior to execution. SUPPORTING MATERIALS 1. Comprehensive Annual Financial Report STAFF’S RECOMMENDATION Accept the Fiscal Year 2018 Comprehensive Annual Financial Report (CAFR). Director Approval: Allena J. Portis, CPA Assistant City Manager/ City Manager Approval: Anthony J. Snipes, City Manager CITY OF MISSOURI CITY, TEXAS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fifteen Months Ended September 30, 2018 Anthony J. Snipes, City Manager Prepared by: Financial Services Department DRAFT 03.15.19 DRAFT 03.15.19 CITY OF MISSOURI CITY, TEXAS TABLE OF CONTENTS Exhibit Page / Table Introductory Section Letter of Transmittal i GFOA Certificate of Achievement xiii Organizational Chart xiv List of Principal Officials xv Financial Section Report of Independent Auditors 1 Management’s Discussion and Analysis 7 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position A-1 19 Statement of Activities A-2 20 Fund Financial Statements: Balance Sheet - Governmental Funds A-3 22 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position A-4 23 Statement of Revenues, Expenditures, and Changes in Fund Balance - Governmental Funds A-5 24 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities A-6 25 Statement of Net Position - Proprietary Funds A-7 26 Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Funds A-8 27 Statement of Cash Flows - Proprietary Funds A-9 28 Notes to the Financial Statements A-10 30 Required Supplementary Information: General Fund - Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual B-1 81 Notes to Required Supplementary Information B-2 82 Schedule of Changes in Net Pension Liability and Related Ratios B-3 85 Schedule of Contributions B-4 86 Other Post Employment - Schedule of Funding Progress B-5 87 Combining and Individual Fund Statements and Schedules: Combining Statements - Non-major Governmental Funds: Combining Balance Sheet C-1 92 Combining Statement of Revenues, Expenditures and Changes in Fund Balance C-2 96 Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: Parkland Dedication Fund C-3 100 Law Enforcement Fund C-4 101 Radio Communications Fund C-5 102 Court Security Fee Fund C-6 103 Court Technology Fee Fund C-7 104 DRAFT 03.15.19 CITY OF MISSOURI CITY, TEXAS TABLE OF CONTENTS (continued) Exhibit Page / Table Financial Section (continued) Combining and Individual Fund Statements and Schedules: (continued) Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: (continued) Court Juvenile Case Fund C-8 105 Missouri City TV Facility & Equipment Fund C-9 106 Grants Fund C-10 107 Community Development Block Grant Fund C-11 108 Donations Fund C-12 109 Missouri City Development Authority Fund C-13 110 Tax Increment Reinvestment Zone #1 Fund C-14 111 Tax Increment Reinvestment Zone #2 Fund C-15 112 Tax Increment Reinvestment Zone #3 Fund C-16 113 Public Improvement District #2 Fund C-17 114 Public Improvement District #4 Fund C-18 115 Hotel Occupancy Tax Fund C-19 116 Debt Service Fund C-20 117 Capital Projects Fund C-21 118 Statistical Section Net Position by Component 1 120 Changes in Net Position 2 122 Fund Balances of Governmental Funds 3 126 Changes in Fund Balances of Governmental Funds 4 128 Assessed Value and Estimated Value of Taxable Property 5 131 Property Tax Rates - Direct and Overlapping Governments 6 132 Principal Property Taxpayers 7 134 Property Tax Levies and Collections 8 135 Ratios of Outstanding Debt by Type 9 136 Ratio of Net General Bonded Debt Outstanding 10 138 Direct and Overlapping Governmental Activities Debt 11 139 Demographic and Economic Statistics 12 140 Principal Employers 13 141 Full-time Equivalent City Governmental Employees by Function 14 142 Operating Indicators by Function 15 144 Capital Assets Statistics by Function 16 146 DRAFT 03.15.19 March XX, 2019 To the Honorable Mayor, Members of the City Council, and Citizens of the City of Missouri City, Texas: We are pleased to submit to you the Comprehensive Annual Financial Report of the City of Missouri City, Texas, for the fifteen months ended September 30, 2018. This report is published to provide the City Council, City staff, our citizens, our bondholders, and other interested parties with detailed information concerning the financial condition and activities of the City. Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosure, rests with the City. We believe the data, as presented, is accurate in all material respects and that it is presented in a manner designed to fairly set forth the financial position and results of operations of the City as measured by the financial activity of its government-wide financial statements and its various funds, and that all disclosures necessary to enable the reader to gain the maximum understanding of the City’s financial activity have been included. Whitley Penn, Certified Public Accountants, has issued an unmodified (“clean”) opinion on the City of Missouri City’s financial statements for the year ended September 30, 2018.