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City of Texarkana, Texas

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City of Texarkana, Texas City of Texarkana, Texas Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2019 Prepared by City of Texarkana, Texas Finance Department Kristin Peeples, CPA, Chief Financial Officer This Page Intentionally Left Blank City of Texarkana, Texas Comprehensive Annual Financial Report Year Ended September 30, 2019 Table of Contents Page Introductory Section Letter of Transmittal ........................................................................................................................... 1 GFOA Certificate of Achievement for Excellence in Financial Reporting ........................................ 9 Organization Chart ........................................................................................................................... 10 List of Principal Officials ................................................................................................................. 11 Financial Section Independent Auditor’s Report .......................................................................................................... 12 Management’s Discussion and Analysis .......................................................................................... 15 Basic Financial Statements Government-wide Financial Statements: Statement of Net Position ........................................................................................................ 24 Statement of Activities ............................................................................................................ 26 Fund Financial Statements: Balance Sheet – Governmental Funds ..................................................................................... 27 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ................................................................... 28 Statement of Revenues, Expenditures and Changes in Fund Balance – Governmental Funds .................................................................................. 29 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities ................................. 30 Statement of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual – General Fund ............................................................ 31 Statement of Net Position – Proprietary Funds ....................................................................... 32 Statement of Revenues, Expenses and Changes in Net Position – Proprietary Funds ......................................................................................... 34 Statement of Cash Flows – Proprietary Funds ........................................................................ 36 Statement of Fiduciary Net Position – Fiduciary Funds .......................................................... 38 Statement of Changes in Fiduciary Net Position – Fiduciary Funds ....................................... 39 Notes to Basic Financial Statements ........................................................................................... 40 Required Supplementary Information: Schedule of Changes in Net Pension Liability and Related Ratios: Texas Municipal Retirement System Plan # l – Police Officers ............................................. 96 Texas Municipal Retirement System # 2 – Other City Employees ......................................... 97 Texas Municipal Retirement System # 3 – Water Utilities ..................................................... 98 City of Texarkana, Texas Comprehensive Annual Financial Report Year Ended September 30, 2019 Table of Contents Page Schedule of Contributions: Texas Municipal Retirement System # l – Police Officers ..................................................... 99 Texas Municipal Retirement System # 2 – Other City Employees ....................................... 100 Texas Municipal Retirement System # 3 – Water Utilities ................................................... 101 Schedule of Changes in the City’s Net Pension Liability and Related Ratios: Texarkana Firemen’s Relief and Retirement ......................................................................... 102 Schedule of City Contributions: Texarkana Firefighter’s Relief and Retirement ..................................................................... 103 Schedule of Changes in the Total OPEB Liability and Related Ratios: City Retiree Medical Plan ..................................................................................................... 104 Texas Water Utilities Retiree Medical Plan .......................................................................... 105 Combining and Individual Statements and Schedules: Combining Balance Sheet – Nonmajor Governmental Funds .................................................... 109 Combining Statement of Revenues, Expenditures and Changes in Fund Balance – Nonmajor Governmental Funds .................................................... 113 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual: Housing and Community Development Fund ....................................................................... 117 HOME Fund .......................................................................................................................... 118 Theatre Fund ........................................................................................................................ 119 Hotel/Motel Tax Fund .......................................................................................................... 120 Housing Fund ........................................................................................................................ 121 Economic Development Fund ............................................................................................... 122 Law Enforcement Block Grant Fund .................................................................................... 123 Law Enforcement Programs Fund ......................................................................................... 124 Donations Fund ..................................................................................................................... 125 TIRZ #1 Fund ........................................................................................................................ 126 Public Safety Radio Fund ...................................................................................................... 127 Rotary Splash Park Fund ....................................................................................................... 128 CDBG Revolving Loans Fund .............................................................................................. 129 NEA Grant Fund ................................................................................................................... 130 COC Homeless Assistance Grant Fund ................................................................................. 131 CDBG 108 Loan Fund .......................................................................................................... 132 EPA Revolving Loan Grant Fund ......................................................................................... 133 EPA Multipurpose Grant Fund .............................................................................................. 134 NRDA Grant Fund ................................................................................................................ 135 Farmers Market Fund ............................................................................................................ 136 Trail Grant Fund .................................................................................................................... 137 City of Texarkana, Texas Comprehensive Annual Financial Report Year Ended September 30, 2019 Table of Contents Page Combining Statement of Net Position - Nonmajor Enterprise Funds ............................................... 139 Combining Statement of Revenues, Expenses and Changes in Net Position – Nonmajor Enterprise Funds ............................................................. 140 Combining Statement of Cash Flows – Nonmajor Enterprise Funds ................................................. 141 Combining Statement of Net Position - Internal Service Funds......................................................... 142 Combining Statement of Revenues, Expenses and Changes in Net Position – Internal Service Funds .................................................................... 144 Combining Statement of Cash Flows – Internal Service Funds ......................................................... 146 Combining Statement of Changes in Assets and Liabilities – Agency Funds ................................... 148 Component Units – Health Center Balance Sheet ............................................................................................................................. 149 Statement of Revenues, Expenditures, and Changes in Fund Balance ....................................... 150 Statistical Section Schedule Net Position by Component ....................................................................................... 1 .................. 152 Changes in Net Position ............................................................................................ 2 .................. 154 Program Revenues by Function/Program .................................................................. 3
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