Financial Reports November 2016

Transcription

1 Financial Reports Prepared By: Chase Rambin, Asst Director of Finance Date Prepared: December 30, 2016

2 Table of Contents General Balance Sheet 1 General Income Statement 3 Special Revenue s Balance Sheet 5 Special Revenue s Income Statement 6 Debt Service Balance Sheet 8 Debt Service Income Statement 9 Equipment Replacement Internal Service Balance Sheet 10 Equipment Replacement Internal Service Fd. Income Stmt. 11 Employees Health Insurance Balance Sheet 12 Employees Health Insurance Income Statement 13 FSA Cafeteria Plan Balance Sheet 14 FSA Cafeteria Plan Income Statement 15 Enterprise s Balance Sheet 16 Enterprise s Income Statement 19 Sunset Cemetery Statement of Net Assets 21 Sunset Cemetery Statement of Change in Net Assets 22 Investment Schedule 23

3 General Balance Sheet Nov16 Assets Cash 2,555, Petty Cash Municipal Court Petty Cash Police Petty Cash Library Petty Cash Animal Shelter Petty Cash Airport Petty Cash Recreation Petty Cash Finance Petty Cash Inspection Restricted Cash Evidence 13, Restricted Cash Child Safety 70, Restricted Cash Building Security 145, Restricted Cash Technology 21, Restricted Cash Cable PEG 540, Investments 10,067, Total Cash 13,415, Taxes Receivable 421, Allowance for Uncollectible Taxes (147,575.00) Penalty and Interest Receivable 231, Allowance for Uncollectible Penalty and Interest (86,383.00) Municipal Billings A/R 29, Allowance for Uncollectible A/R (4,294.31) Court Fines Receivable 2,169, Allowance for Court Fines (1,952,486.00) Sundry Accounts Receivable 2, Animal Health Sundry Spay/Neuter Clinic Sundry Loan to Airport Operations Advance to Special Grant 12, Due from Other s Advance to FSA Cafeteria Total Accounts Receivable 675, Due From U.S. Treasury 2, Due From County Due From State 484, Total Due Froms 487, Prepaid Software Maintenance 12, Total Prepaid Items 12, Total Assets 14,591,

4 General Balance Sheet Nov16 Liabilities Accounts Payable Accrued Wages (255,982.60) Miscellaneous Payable Court Cost Paid to State Victims Of Crime (72.51) LEOSE Court Cost Judges & Personnel Training (10.30) Arrest Fees LEOCE Court Cost Consolidated Court Cost (82.18) Fugitive Apprehension (24.20) Juvenile Crime & Delinquency (2.33) Time Payment (15,724.79) Collection Agency Fees (20,986.25) Traffic Costs (39,497.79) Consolidated Fee (79,899.21) State Jury Fee (7,986.79) Judicial Fee County (10,756.95) New Collection Agency Fee (3,311.31) Indigent Defense (3,965.74) Failure to Appear / Pay Fee (733.86) OMNI Fee (5,886.22) Civil Justice Fee State (135.23) Child Seat Belt Due to Brazos Transit District Evidence/Abandoned Money (2,167.86) Court Cash Bonds (10,538.50) Deferred Revenue (274,067.52) Truancy Prevention (3,865.81) Technology Correctional Mgmt Inst. (4.90) Due to Airport FBO Deferred Revenue P&I (144,925.00) Deferred Revenue Non Taxes (216,943.00) Due to Other s Total Liabilities (1,097,570.85) Balance Balance (12,719,969.32) Restricted Balance LT PPD (12,864.00) Restricted Balance Building Security (146,825.27) Restricted Balance Arrest Fees Reserve Equity Evidence / Abandoned Money Restricted Balance Technology (23,315.62) Restricted Balance Child Safety (68,219.67) Restricted Balance Cable PEG (522,772.81) Total Balance (13,493,966.69) Total Liabilities & Balance (14,591,537.54) 2

5 General Income Statement Adopted Budget Amended Budget Revenues Taxes: Property 7,578, ,578, Sales 5,868, ,868, Franchise 2,471, ,471, Actual YTD Nov 2016 Budget Less YTD % Used 862, ,716, % 1,065, ,802, % 213, ,258, % Total Taxes 15,918, ,918, ,141, ,777, % Licenses & Permits 252, , , , % Fines 762, , , , % Charges for Services 262, , , , % Investment Earnings 22, , , , % Rents & Royalties #DIV/0! Miscellaneous Revenues 501, , , , % Bond Proceeds #DIV/0! Intergovernmental Receipts 41, , , % Total Revenues 17,761, ,761, ,435, ,325, % Expenditures General Government City Council 22, , , , % City Manager 316, , , , % Municipal Court 295, , , , % City Secretary 119, , , , % Finance 431, , , , % Information Technology 314, , , , % Personnel 315, , , , % Legal 252, , , , % Planning & Zoning 191, , , , % Building Maintenance 349, , , , % Main Street 136, , , , % Vehicle Maintenance 336, , , , % NonDepartmental 1,300, ,300, , ,091, % Total General Government 4,382, ,382, , ,727, % Public Safety Police 7,579, ,579, ,165, ,413, % Fire 5,705, ,705, , ,870, % Inspections 349, , , , % Animal Control 422, , , , % Total Public Safety 14,056, ,056, ,102, ,953, % Cultural & Recreational Historic Sites 124, , , , % City Library 536, , , , % Recreation 599, , , , % Parks 943, , , , % Cemetery 338, , , , % Total Cultural & Recreational 2,543, ,543, , ,199, % 3

6 General Income Statement Adopted Budget Amended Budget Actual YTD Nov 2016 Budget Less YTD % Used Highways & Streets Public Works Admin. 214, , , , % Streets 1,156, ,156, , ,014, % Engineering 591, , , , % Total Highways & Streets 1,963, ,963, , ,707, % Total Expenditures 22,945, ,945, ,357, ,587, % Excess of Revenues Over Expenditures (5,184,604.00) (5,184,604.00) (922,140.55) (4,262,463.45) Other Financing Sources (Uses) Inter Transfers In 2.00 Transfers #DIV/0! Transfer Water / Wastewater Franchise Fee 1,953, ,953, , ,627, % Transfer Sanitation Franchise Fee #DIV/0! Transfer Utility Overhead Cost 2,024, ,024, , ,686, % Transfer Sanitation Over Cost 1,600, ,600, , ,333, % Transfer Special Grant #DIV/0! Transfer Equipment Replacement Fd #DIV/0! Transfer Sunset Trust 1, , , % Total Inter Transfers In 5,578, ,578, , ,648, % Inter Transfers Out Transfers 120, , #DIV/0! Transfers Eco Dev 50, , , #DIV/0! Transfers Special Grant 25, , Transfers Airport Operation 75, , , Transfers Sunset 3, , , #DIV/0! Total Inter Transfers Out 273, , , % Purchase of Capital Assets 1,492, ,492, , ,429, % Total Other Financing Sources & Uses 3,813, ,813, , ,946, % Net Change in Balance (55,623.35) Beginning Balance 12,775, Ending Balance 12,719,

7 Special Revenue s Balance Sheet Economic Development Community Development Airport Construction Forfeiture Special Revenue s Historical Hotel / Tax Public Safety Training Mayor's Committee on Disability Special Grant Total Assets Cash 59, , , , , , , , ,008, Investments 350, ,002, ,353, Total Unrestricted Cash 410, , , , ,176, , , , ,361, Restricted Cash 5, , Total Restricted Cash 5, , Municipal Billings A/R 3, , Loans to Berry Company 300, , Loans to Southwest Scooters 135, , Loan TRexS, LLC 74, , TCFBMS Loan Allowance for Uncollectible Loans (135,458.01) (135,458.01) Total Loans Receivable 378, , Due From Other Due From US Treasury Due From State Total Due Froms Total Assets 788, , , , ,176, , , , ,744, Liabilities Accounts Payable Accrued Wages (3,457.96) (3,457.96) Aquatic Center Escrow Payable Seizure Money Due to State Advance from General/Utility (137,252.82) (137,252.82) Total Liabilities (140,710.78) (140,710.78) Balance Balance (788,562.43) (49,102.84) (610,488.46) (45,355.94) (1,176,465.81) (6,521.58) (4,026.48) 76, (2,604,215.78) Total Balance (788,562.43) (49,102.84) (610,488.46) (45,355.94) (1,176,465.81) (6,521.58) (4,026.48) 76, (2,604,215.78) Total Liabilities & Balance (788,562.43) (49,102.84) (610,488.46) (45,355.94) (1,176,465.81) (6,521.58) (4,026.48) (64,403.02) (2,744,926.56) 5

8 Special Revenue s Income Statement Economic Development Community Development Airport Construction Forfeiture Special Revenue s Historical Hotel / Tax Public Safety Training Mayor's Committee on Disability Special Grant Total Revenues Hotel / Motel Occupancy Taxes 121, , Licenses & Permits Intergovernmental Receipts 25, , Charges for Services Fines Investment Earnings , Rents & Royalties Miscellaneous Revenues Payment on Loans 9, , , Contributions & Donations 4, , Total Revenues 10, , , , , , Expenditures Revolving Loan Program Home Program TCF Grant BMS TCF Grant Pilgrims Pride 16, , TCF Grant Green Acres Airport Construction Forfeiture Historical 39, , Hotel / Motel Tax 152, , Public Safety Training Police Public Safety Training Fire Mayor's Committee on Disability 4, , Police 2, , Fire Animal Control Historic Sites Library Parks Streets NonDepartmental Total Expenditures 16, , , , , , Excess of Revenues Over Expenditures 10, (14,930.99) (30,844.20) 0.64 (4,122.89) 1, (38,080.14) 6

9 Special Revenue s Income Statement Economic Development Community Development Airport Construction Forfieture Special Revenue s Historical Hotel / Tax Public Safety Training Mayor's Committee on Disability Special Grant Total Other Financing Sources (Uses) Inter Transfers In Transfer General Transfer Utility Transfer Sanitation Transfer Hotel/Motel Transfer Sunset Trust Total Inter Transfers In Inter Transfers Out Transfers Historical 25, , Transfers Special Grant Transfers General Transfers Sunset Total Inter Transfers Out 25, , Total Other Financing Sources & Uses (25,000.00) (25,000.00) Net Change in Balance 10, (14,930.99) (55,844.20) 0.64 (4,122.89) 1, (63,080.14) Beginning Balance (778,482.80) (49,098.09) (610,005.83) (60,286.93) (1,232,310.01) (6,520.94) (8,149.37) 77, (2,667,295.92) Ending Balance (788,562.43) (49,102.84) (610,488.46) (45,355.94) (1,176,465.81) (6,521.58) (4,026.48) 76, (2,604,215.78) 7

10 Debt Service Balance Sheet Assets Restricted Cash 2016 Tax Notes 150, G.O. Refunding Sinking 50, G.O. Refunding Sinking 136, G.O. Refunding Sinking 33, Total Cash 370, Accounts Receivable Taxes Receivable 78, Penalty & Interest Receivable 43, Allowance for Uncollect. Taxes (27,348.00) Allowance for Uncoll. Penalty & Interest Recv (16,998.00) Total Accounts Receivable 77, Total Assets 447, Liabilities Deferred Revenue P&I (77,136.00) Total Liabilities Balance Balance (370,304.33) Total Balance (447,440.33) Total Liabilities & Balance (447,440.33) 8

11 Debt Service Income Statement Adopted Budget Amended Budget Revenues Taxes: Current Property Taxes: 2016 Tax Note 288, , General Obligation Refunding Bonds 336, , General Obligation Refunding Bonds 211, , General Obligation Refunding Bonds 485, , Actual YTD Nov 2016 Budget Less YTD % Used 32, , % 37, , % 23, , % 54, , % Total Current Property Taxes 1,322, ,322, , ,174, % Deliquent Property Taxes: 2016 Tax Note 5, , , % 2009 General Obligation Refunding Bonds 6, , , % 2010 General Obligation Refunding Bonds 4, , , % 2012 General Obligation Refunding Bonds 9, , , , % Total Deliquent Property Taxes 26, , , , % Total Taxes 1,349, ,349, , ,198, % Investment Earnings % Total Investment Earnings % Proceeds from Bond Sale #DIV/0! Total Revenues 1,349, ,349, , ,198, % Expenditures Special Services #DIV/0! Debt Services Debt Service Principal Payments 2016 Tax Note 265, , , % 2009 Gen. Oblig. Refunding Bonds 330, , , % 2010 Gen. Oblig. Refunding Bonds 210, , , % 2012 Gen. Oblig. Refunding Bonds 290, , , % Total Debt Service Principal Payments 1,095, ,095, ,095, % Debt Service Interest Expense 2016 Tax Note 29, , , % 2009 Gen. Oblig. Refunding Bonds 13, , , % 2010 Gen. Oblig. Refunding Bonds 6, , , % 2012 Gen. Oblig. Refunding Bonds 205, , , % Total Debt Service Interest Expense 254, , , % Total Expenditures 1,349, ,349, ,349, % Net Change in Balance , (150,792.12) Beginning Balance (219,012.21) Ending Balance (370,304.33) 9

12 Equipment Replacement Internal Service Balance Sheet Assets Cash 655, Investments TexPool 1,503, Certificates of Deposit Total Cash 2,159, Fixed Assets Computer Equipment 469, Special Equipment 36, Radios & Communication Equipment 46, Equipment & Machinery 451, Vehicles 3,807, Accumulative Depreciation (3,416,124.47) Total Fixed Assets 1,395, Total Assets 3,554, Liabilities Advance from General Total Liabilities Balance Balance (3,554,648.82) Total Balance (3,554,648.82) Total Liabilities & Balance (3,554,648.82) 10

13 Equipment Replacement Internal Service Income Statement Revenues Rental Receipts 77, Investment Earnings 1, Oil / Gas Lease Reveune Gain on Disposal of Assets Miscellaneous Revenue Total Revenues 79, Expenditures Capital Outlay Office & Data Processing Equipment Vehicles 0.00 Equipment & Machinery (0.00) Total Expenditures 0.00 Excess of Revenues Over Expenditures 79, Other Financing Sources (Uses) Inter Transfers Out Transfer to General Total Inter Transfers Out Total Other Financing Sources & Uses Net Change in Balance 79, Beginning Balance (3,475,457.42) Ending Balance (3,554,648.82) 11

14 Employees Health Insurance Balance Sheet Assets Cash 411, Investments Certificates of Deposit Total Cash 411, Total Assets 411, Liabilities Accounts Payable Miscellaneous Payable Insurance Claims Payable (145,685.00) Due to Other s IBNR Claims Payable Total Liabilities (145,685.00) Balance Balance (265,503.48) Total Balance (265,503.48) Total Liabilities & Balance (411,188.48) 12

15 Employees Health Insurance Income Statement Revenues Employers Insurance Contributions 357, Employee Insurance Contributions 78, Retiree Insurance Contributions 34, Interest Income Miscellaneous Revenue Total Revenues 470, Expenditures Health Insurance Claims 367, Health Insurance Administrative Fee 106, Special Services Total Expenditures 474, Excess of Revenues Over Expenditures (3,651.60) Other Financing Sources (Uses) Inter Transfers Out Transfer to General Total Inter Transfers Out Total Other Financing Sources & Uses Net Change in Balance (3,651.60) Beginning Balance (269,155.08) Ending Balance (265,503.48) 13

16 FSA Cafeteria Balance Sheet Assets Cash 13, Total Cash 13, Total Assets 13, Liabilities FSA Health (9,649.37) FSA Dependent (3,576.86) Advance from General Total Liabilities (13,226.23) Balance Balance Total Balance Total Liabilities & Balance (13,226.23) 14

17 FSA Cafeteria Plan Income Statement Revenues Employers FSA Contributions Miscellaneous Revenue Interest Income Total Revenues Expenditures Special Services FSA Claims FSA Administrative Fee Total Expenditures Excess of Revenues Over Expenditures Other Financing Sources (Uses) Inter Transfers Out Transfer to General Total Inter Transfers Out Total Other Financing Sources & Uses Net Change in Balance Beginning Balance Ending Balance 15

18 Enterprise s Balance Sheet Water & Sewer Sanitation Airport Operation Total Assets Current Assets: Cash & Cash Equivalents 18,973, ,340, , ,356, Investments 1,430, ,430, Accounts Receivable (net of allowance for uncollectibles) Municipal Billings A/R 41, , , , Allowance for Uncollectible A/R (22,200.01) (6,460.30) (4,025.00) (32,685.31) Garbarges Charges Account Receivable 428, , Allowance for Uncollectible Garbage A/R (55,455.41) (55,455.41) Water / Sewer Accounts Receivable 1,282, ,282, Allowance for Uncollectible Water / Sewer A/R (146,790.99) (146,790.99) Unbilled Water / Sewer Accounts Receivable 985, , Sundry Accounts Receivable (2,095.00) (2,095.00) Bad Checks Accounts Receivable 1, , Due from Other s 125, , Due State 148, , Due from U.S. Treasury 2, , Fuel Inventory 25, , Total Current Assets 22,820, ,776, , ,677, Noncurrent Assets: Restricted Cash, Cash Equivalents, & Investments Restricted Cash Equipment Replacement 745, , ,003, Restricted Investment Equipment Replacement Certificates of Deposits Restricted Cash Pit Liability 572, , CDBG Grant (172,844.06) (172,844.06) 2004 SRF Bond Construction 35, , SRF Bond Escrow 2006 SRF Bond Construction Revenue Bond Covenant Accounts 3, , Sinking Money Mkt Acct 1,946, ,946, Water / Sewer Revenue Bond Debt Reserve Cash Water / Sewer Revenue Bond Debt Reserve Investments 1,323, ,323, Sinking Investments 217, , Total Restricted Assets 4,097, , ,927, Prepaid Items Prepaid Software Maintenance 24, , , Total Prepaid Items 24, , , Assets Capital Assets: Water Real Estate 477, , Sewer Real Estate 240, , Landfill Real Estate 888, , Office Building 239, , Water Plant 40,958, ,958, Sewer Plant 32,209, ,209, Computer System 247, , , Special Equipment 314, , Radios & Communication Equipment 1,082, , ,171, Vehicles 1,415, ,245, ,661, Street Lights 6, , Equipment & Machinery Water Plant 736, , Equipment & Machinery Water Distribution 1,090, ,090, Lab Equipment 68, , Other Equipment & Machinery 2,410, ,047, , ,647, Mains & Taps Water Distribution 24,766, ,766, Mains & Taps Sewer Distribution 15,913, ,913, Meters & Meter Boxes 534, , Tanks & Wells 15,253, ,253, Reservoirs 110, , Fire Hydrants 387, , Manholes 485, , Maps 165, , AMR System 5,229, ,229, Landfill Equipment 786, , Dumpsters 1,023, ,023, Landfill Improvements 5,959, ,959, Construction in Progress Tanks and Wells 4,012, ,012, Construction in Progress Water Facilities 589, , Construction in Progress Wastewater Treatment Plant Road 110, , Construction in Progress CDBG 1,782, ,782, Construction in Progress Water Mains 1,965, ,965, Construction in Progress Sewer Mains 1,323, ,323, Construction in Progress Block P Liner 86, , Construction in Progress Airport Construction in Progress 2002 SRF Bonds Construction in Progress 2004 SRF Bonds 9,943, ,943, Construction in Progress 2006 SRF Bonds 3,782, ,782,

19 Enterprise s Balance Sheet Water & Sewer Sanitation Airport Operation Total Less Accumulated Depreciation Depreciation Buildings (104,067.26) (104,067.26) Depreciation Water Plant (14,335,848.62) (14,335,848.62) Depreciation Sewer Plant (22,128,350.93) (22,128,350.93) Depreciation Tanks & Wells (8,364,977.95) (8,364,977.95) Depreciation Equipment (6,356.75) (1,092,221.42) (1,098,578.17) Depreciation Computer System (230,609.29) (79,375.17) (309,984.46) Depreciation Mapping System (165,000.00) (165,000.00) Depreciation Radios / Communication Equipment (1,068,278.49) (1,068,278.49) Depreciation Dumpster (748,932.80) (748,932.80) Depreciation Vehicles (1,133,238.41) (2,798,850.50) (3,932,088.91) Depreciation Improvements (1,379,077.84) (1,379,077.84) Depreciation Special Equipment (310,239.20) (310,239.20) Depreciation Lab Equipment (68,969.00) (68,969.00) Depreciation Water Treatment Equipment (716,194.02) (716,194.02) Depreciation Water Distribution Equipment (107,854.75) (107,854.75) Depreciation Manholes (485,922.27) (485,922.27) Depreciation Water Mains (13,562,992.54) (13,562,992.54) Assets Capital Assets: Depreciation Sewer Mains (10,763,059.73) (10,763,059.73) Depreciation Fire Hydrants (387,439.64) (387,439.64) Depreciation Meters & Meter Boxes (142,727.14) (142,727.14) Depreciation AMR System (3,602,815.40) (3,602,815.40) Depreciation City Lake (26,155.36) (26,155.36) Depreciation Other (1,587,147.71) (112,437.15) (1,699,584.86) Total Capital Assets (net of accumulated depreciation) 88,421, ,257, , ,755, Deferred Charge on Refunding 388, , Deferred Outflows Pensions 292, , , , Total Noncurrent Assets 93,223, ,221, , ,537, Total Assets 116,043, ,998, , ,214, Liabilities Current Liabilities Accounts Payable (14,579.95) (485.61) (15,065.56) Accrued Wages (35,757.45) (15,027.66) (2,203.27) (52,988.38) Misc Payable (75,355.45) (75,355.45) State Sales Tax Payable (31,893.69) (12.44) (31,906.13) Due to Nacogdoches Proud (350.00) (350.00) Compensated Absences (15,109.56) (7,373.82) (661.08) (23,144.46) Employees Long Term Compensation (157,121.46) (82,219.63) (7,748.52) (247,089.61) Deferred Revenue Prepaid Fuel Card (17,576.27) (17,576.27) Premium on 2008 CO Bonds (0.15) (0.15) Premium on 2003 Refunding Bonds Premium on 2010 Refunding Bonds (13,451.92) (13,451.92) Premium on 2012 Refunding Bonds (1,606,262.75) (1,606,262.75) Due to Other s (974.34) (974.34) Advance from General Total Current Liabilities (1,918,613.03) (137,350.41) (28,201.58) (2,084,165.02) Current Liabilities Payable from Restricted Assets: Landfill Pit Liability Customer Deposits Revenue Bonds Payable 2002 SRF Certificates of Obligation Current Bonds Payable 2000 Certificates Obligation Current Bonds Payable 2001 SRF Certificates of Obligation 2003 General Obligation Current Bonds Payable 2004 SRF Certificates Obligation Current Bonds Payable 2006 SRF Certificates Obligation Current Bonds Payable 2008 W/S Revenue Current Bonds Payable (595,000.00) (595,000.00) 2010 General Obligation Current Bonds Payable Accrued Interest Payable 2003 Refunding Bonds Accrued Interest Liabilities Accrued Interest Payable 2004 SRF Certificates Obligation Bonds Accrued Interest (29,032.50) (29,032.50) 2006 SRF Certificates Obligation Bonds Accrued Interest (53,030.63) (53,030.63) 2008 W/S Certificates Obligation Bonds Accrued Interest (0.24) (0.24) 2010 General Obligation Refunding Bonds Accrued Interest (5,512.50) (5,512.50) 2012 General Obligation Refunding Bonds Accrued Interest (266,045.33) (266,045.33) Total Current Liabilities Payable from Restricted Assets (948,621.20) (948,621.20) 17

20 Enterprise s Balance Sheet Water & Sewer Sanitation Airport Operation Total Noncurrent Liabilities: General Obligation Bonds Payable 2003 General Obligation Refunding Bond Payable 2004 General Obligation Refunding Bond Payable 2010 General Obligation Refunding Bond Payable (735,000.00) (735,000.00) 2012 General Obligation Refunding Bond Payable (29,070,000.00) (29,070,000.00) Revenue Bonds Payable 2004 SRF Certificates of Obligation Bonds Payable (4,915,000.00) (4,915,000.00) 2006 SRF Certificates of Obligation Bonds Payable (3,845,000.00) (3,845,000.00) 2008 W/S Certificates of Obligation Bonds Payable OPEB Liability Net Pension Liability (1,431,357.00) (565,667.00) (72,578.00) (2,069,602.00) OPEB Liability (35,838.00) (35,838.00) Deferred Inflows (78,809.00) (31,145.00) (3,996.00) (113,950.00) Capital Leases Payable (660,316.00) (660,316.00) Landfill Closure & Post Closure Liability (4,117,448.00) (4,117,448.00) Net Assets Total Noncurrent Liabilities (40,111,004.00) (5,374,576.00) (76,574.00) (45,562,154.00) Total Liabilities (42,978,238.23) (5,511,926.41) (104,775.58) (48,594,940.22) Net Assets Invested in Capital Assets, Net of Related Debt (41,736,726.44) (5,156,231.58) (103,643.17) (46,996,601.19) Restricted for Construction (1,482,818.77) (1,482,818.77) Restricted for Debt (2,747,465.96) (2,747,465.96) Restricted for Equipment Replacement Restricted for Landfill Closure Unrestricted (27,098,729.78) (6,330,251.57) 35, (33,393,017.18) Total Net Assets (73,065,740.95) (11,486,483.15) (67,679.00) (84,619,903.10) Total Liabilities & Net Assets (116,043,979.18) (16,998,409.56) (172,454.58) (133,214,843.32) 18

21 Enterprise s Income Statement Water & Sewer Sanitation Operating Revenues Charges for Sales & Services Water Sales 1,723, Sewer Sales 1,474, Sanitation Charges 821, Sanitation Fuel Charge 29, Landfill Gates Receipt 78, Hangar Lease Fees FBO Fuel Sales FBO Miscellaneous Sales Plumbing Permits 1, Water / Wastewater Permits Inspections Water Taps 9, Sewer Taps 3, Utility Service Fees 14, Gain from Disposal of Assets Late Payment Penalties Fees 48, Rental Receipts Water Miscellaneous Receipts 6, Sewer Miscellaneous Receipts 19, Receipt on Bad Accounts 3, Intergovernmental Receipts Miscellaneous Receipts 30, Airport Operation Total 1,723, ,474, , , , , , , , , , , , , , , , , Total Operating Revenues 3,305, , , ,365, Operating Expenses Water Billing 151, , Water Production 248, , Distribution & Collections 147, , Wastewater Treatment 401, , Sanitation Collection 167, , Sanitation Disposal 110, , Airport Operations 81, , Non Departmental 32, , , Depreciation Total Operating Expenses 981, , , ,374, Operating Income 2,323, , , ,990,

22 Enterprise s Income Statement Water & Sewer Sanitation Nonoperating Revenues / (Expenses) Investment Earnings: Water / Sewer Interest 12, Water / Sewer Reserve Interest Water / Sewer Debt Service Interest Water / Sewer Construction Interest Sanitation Interest 3, Airport Interest Airport Operation Total 12, , Total Investment Earnings 13, , , Interest Expense (223,143.54) (223,143.54) Total Nonoperating Revenues / (Expenses) (209,428.89) 3, (205,647.58) Income before Contributions & Transfers 2,113, , , ,784, Capital Contributions Transfers In Transfer From General Fd Transfers Out Transfer to General Fd Franchise Fee (257,333.32) (68,200.00) (325,533.32) Transfer to General Fd Overhead Cost (337,379.66) (266,674.50) (604,054.16) Transfer to Special Grant Total Transfers Out (594,712.98) (334,874.50) (929,587.48) Change in Assets 1,519, , , ,855, Beginning Net Assets (71,546,470.18) (11,169,544.49) (48,471.19) (82,716,014.67) Ending Net Assets (73,065,740.95) (11,486,483.15) (67,679.00) (80,860,602.97) 20

23 Sunset Cemetery Balance Sheet Assets Cash (79.35) Nonspendable Cash TexPool 250, Restricted Cash 30, Liabilities Total Cash 280, Total Assets 280, Total Liabilities Balance Balance (280,579.37) Total Balance (280,579.37) Total Liabilities & Balance (280,579.37) 21

24 Sunset Cemetery Income Statement Revenues Investment Earnings Expenditures Total Revenues Total Expenditures Excess of Revenues Over Expenditures Other Financing Sources (Uses) Inter Transfers In Transfer from General Total Inter Transfers In Inter Transfers Out Transfer to General Total Inter Transfers Out Total Other Financing Sources & Uses Net Change in Balance Beginning Balance (280,413.38) Ending Balance (280,579.37) 22

25 General Amount Rate General Account 2,556, % Restricted Cash Account 791, % Regions Investment 0.075% Texpool Investment 10,067, % 13,415, Special Revenue Type Economic Development Account 59, % 2008 Home TCDBG TCF BMS TCF Pilgrim Pride Green Acres Project Airport Construction 49, % Forfeiture Account Checking 610, % Historical Restoration Account 45, % Hotel/Motel Tax Checking 174, % Public Safety Training 6, % Mayor's Committee on Disability Checking 4, % Special Grant 64, % Texpool Investment Economic Development 350, % Texpool Investment Hotel / Motel 1,002, % Total: 2,366, Debt Service Type 2002 Certificate of Obligation Sinking 150, % 2009 G. O. Refunding Sinking 50, % 2010 G. O. Refunding Sinking 136, % 2012 G. O. Refunding Sinking 33, % Total: 370, Proprietary Type Utility Account (48,203.84) 0.075% Utility Restricted Cash Account 745, % Sanitation Account 1,076, % Sanitation Restricted Cash Account 258, % Sanitation Restricted Cash Account 572, % Airport Operation Account 42, % 2004 SRF Construction Bond 35, % 2004 SRF Escrow Fidelity Money Market 1,430, % 2006 SRF Account 0.075% Sinking Money Market 1,946, % W/S Revenue Bond Reserve Checking 3, % Texpool Investment Utility 19,021, % Texpool Investment Sanitation 5,264, % Texpool Investment S/F M/M 217, % Total: 30,564,

26 Account Amount Fiduciary Type Sunset Cemetery Non Spendable Cash 0.075% Sunset Cemetery Restricted Cash 30, % Texpool Investment Sunset Cemetery 250, % Total: 280, Internal Service Type Equipment Replacement 655, % Texpool Investment Equipment Replacement 1,503, % Employees Health Insurance 411, % FSA Cafeteria Plan 9, % Total: 2,580, Account Type Amount % of Total Totals of All Investments First Bank & Trust East Texas 10,468, Total Escrow Accounts 1,430, Total Texpool Investments 37,678, Total: 49,578, Investment By Account Type First Bank & Trust East Texas Total Escrow Accounts Total Texpool Investments 24

27 FIRST BANK & TRUST EAST TEXAS Deposits Insured by FDIC 250, Securities Pledged amount at 11/30/2016: 12,759, CITY OF NACOGDOCHES Total Coverage 12,759, Cash Balance in FBTET at 11/30/2016: 10,468, Total Bank Account Balances at 11/30/2016: 10,468, PLEDGED SECURITIES EXCEEDING BANK BALANCES AT 11/30/2016: 2,290,