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02/06/2023-CC-Agenda Packet-RegularCITY COUNCIL MEETING AGENDA FEBRUARY 06, 2023, 6:00 PM CITY COUNCIL REGULAR MEETING HISTORIC CHURCH BUILDING - 403 N 7TH STREET, SANGER, TEXAS CALL THE WORK SESSION TO ORDER AND ESTABLISH A QUORUM OVERVIEW OF ITEMS ON THE REGULAR AGENDA 1. Presentation and overview of the Annual Financial Report and related audit by BrooksWatson & Co. for the fiscal year ending September 30, 2022. DISCUSSION ITEMS ADJOURN THE WORK SESSION The Regular Meeting will begin following the Work Session but not earlier than 7:00 p.m. CALL THE REGULAR MEETING TO ORDER AND ESTABLISH A QUORUM INVOCATION AND PLEDGE CITIZENS COMMENTS This is an opportunity for citizens to address the Council on any matter. Comments related to public hearings will be heard when the specific hearing begins. Citizens are allowed 3 minutes to speak. Each speaker must complete the Speaker’s Form and include the topic(s) to be presented. Citizens who wish to address the Council with regard to matters on the agenda will be received at the time the item is considered. The Council is not allowed to converse, deliberate or take action on any matter presented during citizen input. CONSENT AGENDA All items on the Consent Agenda will be acted upon by one vote without being discussed separately unless requested by a Councilmember to remove the item(s) for additional discussion. Any items removed from the Consent Agenda will be taken up for individual consideration. 2. Consideration and possible action on the minutes from the January 17, 2023, meeting. 3. Consideration and possible action to issue the notice to proceed with South Manor Court cul-de-sac project. 1 4. Consideration, Acknowledgement, and Acceptance of the Annual Financial Report and Related Audit by BrooksWatson & Co. for the Fiscal Year Ending September 30, 2022. 5. Consideration and possible action on an Inter-Local Cooperation Agreement between Denton County and the City of Sanger Police and Fire Departments for the use of the Denton County Radio Communications System. 6. Consideration and possible action on Ordinance 02-03-23, amending the budget for the 2022-2023 fiscal year and authorizing amended expenditures as provided; providing for the repeal of all ordinances in conflict; providing a cumulative clause; providing for a severability clause; and providing a savings clause; an establishing an effective date. 7. Consideration and possible action acknowledging no responses to the Request for Qualifications (RFQ) for the update to the Roadway Impact Fee Study were received; and proceeding with reposting the Request for Qualifications (RFQ) for the same. PUBLIC HEARING ITEMS 8. Conduct a public hearing regarding a zoning change from (B-1) Business-1 to (SF-10) Single Family-10 for approximately 0.5877 acres of land, described as MARY H SHIRLEY LOT 7, generally located on the southwest corner of 2nd Street and Church Street. ACTION ITEMS 9. Consideration and possible action on Ordinance No. 02-02-23 regarding a zoning change from (B-1) Business-1 to (SF-10) Single Family-10 for approximately 0.5877 acres of land, described as MARY H SHIRLEY LOT 7, generally located on the southwest corner of 2nd Street and Church Street. 10. Consideration and possible action on the Preliminary Plat of STC Phase 2, being 119.199 acres, located in the City of Sanger, and generally located on the west side of Sanger Circle Addition and west of Montecristo Lane and Bridle Path Lane. 11. Consideration and possible action on the Preliminary Plat of the Metz View Addition, being 59.97 acres, located in the City of Sanger’s ETJ, and generally located on the east side of Metz Road at the intersection of Metz Road and View Road. 12. Consideration and possible action on the Final Plat of the Metz View Addition, being 59.97 acres, located in the City of Sanger’s ETJ, and generally located on the east side of Metz Road at the intersection of Metz Road and View Road. 13. Consideration and possible action on the Final Plat of the Sanger Storage Addition, being 9.325 acres, located in the City of Sanger, and generally located on the west side of Stemmons Road approximately 192 feet south of Duck Creek Road. 2 FUTURE AGENDA ITEMS The purpose of this item is to allow the Mayor and Councilmembers to bring forward items they wish to discuss at a future meeting, A Councilmember may inquire about a subject for which notice has not been given. A statement of specific factual information or the recitation of existing policy may be given. Any deliberation shall be limited to a proposal to place the subject on an agenda for a subsequent meeting. Items may be placed on a future meeting agenda with a consensus of the Council or at the call of the Mayor. EXECUTIVE SESSION Pursuant to the Open Meetings Act, Chapter 551, the City Council Will Meet in a Closed Executive Session in Accordance with the Texas Government Code: Section 551.072. DELIBERATION REGARDING REAL PROPERTY For deliberations regarding the purchase, exchange, lease, or value of real property if deliberation in an open meeting would have a detrimental effect on the position of the governmental body in negotiations with a third person specifically, Michael Riley, Laura Riley, and J. Mike Riley Ranch Properties, LLC, (collectively the "Owner"). RECONVENE INTO REGULAR SESSION Reconvene into Regular Session and take any action deemed necessary as a result of Executive Session. INFORMATIONAL ITEMS Information Items are for informational purposes only. No action may be taken on items listed under this portion of the agenda. 14. TML denial letter regarding a claim from Kumar Mainali ADJOURN NOTE: The City Council reserves the right to adjourn into Executive Session as authorized by Texas Government Code, Section 551.001, et seq. (The Texas Open Meetings Act) on any item on its open meeting agenda in accordance with the Texas Open Meetings Act, including, without limitation Sections 551.071-551.087 of the Texas Open Meetings Act. CERTIFICATION I certify that a copy of this meeting notice was posted on the bulletin board at City Hall that is readily accessible to the general public at all times and was posted on the City of Sanger website on February 3, 2022, at 3:00 PM. /s/Kelly Edwards Kelly Edwards, City Secretary 3 The Historical Church is wheelchair accessible. Request for additional accommodations or sign interpretation or other special assistance for disabled attendees must be requested 48 hours prior to the meeting by contacting the City Secretary’s Office at 940.458.7930. 4 CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Clayton Gray, Finance Director AGENDA ITEM: Presentation and overview of the Annual Financial Report and related audit by BrooksWatson & Co. for the fiscal year ending September 30, 2022. SUMMARY: Overview of the Annual Financial Report and related audit by BrooksWatson & Co. for the fiscal year ending September 30, 2022. FISCAL INFORMATION: Budgeted: N/A RECOMMENDED MOTION OR ACTION:  The City is required under the Texas Local Government Code and City Charter to have an audit of its financial statements each year. An independent Certified Public Accountant must conduct this audit.  The audit was performed by BrooksWatson & Co. and was conducted in accordance with governmental accounting standards and fulfills the requirements set in state law.  The audit resulted in an unmodified (“clean”) opinion indicating that the financial statements are presented fairly, in all material aspects, in accordance with generally accepted financial principles. ATTACHMENTS:  Annual Financial Report for the period ending September 30, 2022 5 Item 1. ANNUAL FINANCIAL REPORT of the City of Sanger, Texas For the Year Ended September 30, 2022 6 Item 1. (This page intentionally left blank.)7 Item 1. City of Sanger, Texas TABLE OF CONTENTS September 30, 2022 FINANCIAL SECTION Independent Auditor’s Report 1 Management’s Discussion and Analysis 7 Basic Financial Statements Government-Wide Financial Statements Statement of Net Position 18 Statement of Activities 22 Fund Financial Statements Governmental Funds: Balance Sheet 24 Reconciliation of the Balance Sheet to the Statement of Net Position- Governmental Funds 27 Statement of Revenues, Expenditures, and Changes in Fund Balance- Governmental Funds 28 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 31 Proprietary Funds: Statement of Net Position 32 Statement of Revenues, Expenses, and Changes in Fund Net Position 34 Statement of Cash Flows 35 Notes to Financial Statements 37 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures, and Changes in Fund Balances- Budget and Actual -General Fund 80 Schedule of Changes in Net Pension Liability and Related Ratios 82 Schedule of Employer Contributions to Pension Plan 84 Schedule of Changes in OPEB Liability and Related Ratios 86 COMBINING AND INDIVIDUAL FUND FINANCIAL SCHEDULES Combining Schedule of Revenues, Expenses, and Changes in Fund Net Position -Proprietary Funds –by Department 90 8 Item 1. (This page intentionally left blank.)9 Item 1. 1 14950 Heathrow Forest Pkwy | Suite 530 | Houston, TX 77032 |Tel: 281.907.8788 | Fax: 888.875.0587 | www.BrooksWatsonCPA.com INDEPENDENT AUDITOR’S REPORT To the Honorable Mayor and Members of the City Council City of Sanger, Texas: Report on the Audit of the Financial Statements Opinions We have audited the accompanying financial statements of the governmental activities , business-type activities, the discretely presented component units, each major fund, and the aggregate remaining fund information of the City of Sanger, Texas (the “City”)as of and for the year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities,the discretely presented component units,each major fund, and the aggregate remaining fund information of the City of Sanger, Texas, as of September 30, 2022, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statem ents section of our report. We are required to be independent of City of Sanger, Texas and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audi t. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for 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. 10 Item 1. 2 In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise subs tantial doubt about the City’s ability to continue as a going concern for one year after the date that the financial statements are issued. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assur ance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute as surance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would i nfluence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit 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 City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control –related matters that we identified during the audit. Emphasis of Matter As discussed in Note IV.G to the financial statements, during 2022,the City adopted new accounting guidance Governmental Accounting Standard Board “GASB” Statement No. 87,Leases. As such, the City restated beginning net position /fund balance for governmental activities , the general fund, and the 11 Item 1. 3 internal service fund due to the implementation of this new accounting pronouncement. In addition, the City restated beginning net position for governmental activities due to corrections to acc umulated depreciation in the prior year. Our opinion is not modified with respect to th ese matters. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, schedule of changes in net pension liability and related ratios, schedule of employer contributions to pension plan, schedule of changes in other postemployment benefits liability and related ratios, and general fund budgetary comparison information 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 lim ited 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 infor mation because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. 12 Item 1. 4 Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise City of Sanger, Texas’s basic financial stat ements. The combining schedule by department for the proprietary fund is presented for purposes of additional analysis and is not a required part of the basic financial statements. The combining schedule by department for the proprietary fund is the responsibility of management and was 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 thems elves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole. BrooksWatson & Co. Certified Public Accountants Houston, Texas January 25, 2023 13 Item 1. MANAGEMENT'S DISCUSSION AND ANALYSIS 5 14 Item 1. (This page intentionally left blank.) 6 15 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS (MD&A) September 30, 2022 7 As management of the City of Sanger, Texas (the “City”), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended September 30, 2022. Financial Highlights The City's total combined net position is $60,267,084 at September 30,2022.Of this, $27,650,198 (unrestricted net position) may be used to meet the City’s ongoing obligations to its citizens and creditors. At the close of the current fiscal year, the City’s governmental funds reported combined fund balances of $19,784,542, an increase of $4,096,757. As of the end of the year, the unassigned fund balance of the general fund was $11,963,602 or 149%of total general fund expenditures. The City had an overall increase in net position of $5,556,730, which is due to revenues exceeding expenses for both governmental and business-type activities. Overview of the Financial Statements The discussion and analysis provided here are intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements consist of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) the notes to financial statements. This report also includes supplementary information intended to furnish additional detail to support the basic financial statements themselves. Government-Wide 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 a private-sector business. The statement of net position presents information on all of the City’s assets, liabilities, and deferred inflows/outflows with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. Other non-financial factors, such as the City’s property tax base and the condition of the City’s infrastructure, need to be considered in order to assess the overall health of the City. The statement of activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses 16 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued September 30, 2022 8 are reported for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). 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 water, sewer and electric operations. The government-wide financial statements include not only the City itself (known as the primary government), but also the legally separate Sanger Industrial Development Corporation (“4A”) and the Sanger Texas Development Corporation (“4B”), for which the City is financially accountable. Financial information for these component units is reported separately from the financial information presented for the primary government itself. FUND FINANCIAL STATEMENTS Funds may be considered as operating companies of the parent corporation,which is the City of Sanger.They are usually segregated for specific activities or objectives. The City of Sanger uses fund accounting to ensure and demonstrate compliance with finance-related legal reporting requirements. The two categories of City funds are governmental and proprietary. 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 focus on near-term inflows and outflows of spendable resources,as well as on balances of spendable resources available at the end of the year. Such information may be useful in evaluating the City’s near-term financing requirements. 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 of Sanger maintains three individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, 17 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued September 30, 2022 9 expenditures, and changes in fund balances for the general,debt service, and capital projects funds. The general and capital projects funds are considered to be major funds. The City of Sanger adopts an annual appropriated budget for all funds. A budgetary comparison schedule has been provided to demonstrate compliance with the general fund budget. Proprietary Funds The City maintains two different types of proprietary funds. Proprietary funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses a proprietary fund to account for its public utilities. All activities associated with providing such services are accounted for in these funds, including administration, operation, maintenance, debt service, capital improvements, meter maintenance, billing and collection.The City's intent is that costs of providing the services to the general public on a continuing basis is financed through user charges in a manner similar to a private enterprise. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The City uses an internal service fund to account for administrative support services to other funds of the City. Component Units The City maintains the accounting and financial statements for two component units. The 4A and the 4B are both discretely presented component units displayed on the government-wide financial statements. Notes to Financial Statements The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes are the last section of the basic financial statements. Other Information In addition to the basic financial statements, MD&A, and accompanying notes, this report also presents certain Required Supplementary Information (RSI). The RSI that GASB Statement No. 34 requires is a budgetary comparison schedule for the general fund and schedules for the City’s Defined Pension Plan. RSI can be found after the basic financial statements. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted previously, net position may serve over time as a useful indicator of the City’s financial position. For the City of Sanger, assets and deferred outflows exceeded liabilities and deferred inflows by $60,267,084 as of September 30, 2022,in the primary government. 18 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued September 30, 2022 10 The largest portion of the City’s net position,$26,640,909,reflects its investments in capital assets (e.g., land, city hall, police station, streets, and drainage systems, as well as the public works facilities),less any debt used to acquire those assets that are 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 its 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 assets themselves cannot be used to liquidate these liabilities. An additional portion of the City’s net position, $5,975,977, represents resources that are subject to external restrictions on how they may be used. The remaining balance of $27,650,198 is unrestricted and may be used to meet the government’s ongoing obligations to its citizens and creditors. Current and other assets of governmental activities as of September 30, 2022 and September 30, 2021 were $20,922,562 and $16,866,005, respectively. The increase of $4,056,557 was primarily due to greater cash on hand resulting from operating surpluses during the year. Current and other assets of business-type activities as of September 30, 2022 and September 30, 2021 were $30,161,908 and $34,474,502, respectively. The decrease of $4,312,594 was primarily attributable to funds being spent on capital investments during the year. Current liabilities for business-type activities as of September 30, 2022 and September 30, 2021 were $3,682,692 and $2,739,080, respectively. The increase of $943,612 is primarily attributable to outstanding retainage payables for construction improvements in-progress as of yearend. Total long-term liabilities as of September 30, 2022 and September 30, 2021 were $39,264,051 and $41,394,069, respectively. The decrease of $2,130,018 was primarily due to debt principal payments made during the year. 19 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued September 30, 2022 11 Statement of Net Position: The following table reflects the condensed Statement of Net Position: Current and ot her assets $20,922,562 $30,161,908 $51,084,470 $16,866,005 $34,474,502 $51,340,507 Long-term a ssets 17,576,543 35,897,245 53,473,788 18,057,203 30,574,110 48,631,313 Tota l As sets 38,499,105 66,059,153 104,558,258 34,923,208 65,048,612 99,971,820 of Re source s 433,177 196,269 629,446 403,316 197,052 600,368 Ot her liabilit ies 1,196,098 3,682,692 4,878,790 1,311,570 2,739,080 4,050,650 Long-term l iabilities 1,770,803 37,493,248 39,264,051 2,644,081 38,749,988 41,394,069 Tota l Lia bilitie s 2,966,901 41,175,940 44,142,841 3,955,651 41,489,068 45,444,719 of Re source s 698,075 169,792 867,867 350,219 66,896 417,115 Net Posit ion: Net investment in capital a ssets 15,919,490 10,721,419 26,640,909 15,815,746 11,026,958 26,842,704 Restrict ed 4,349,932 1,626,045 5,975,977 3,001,389 1,520,819 4,522,208 Unrestrict ed 15,087,972 12,562,226 27,650,198 12,203,519 11,141,923 23,345,442 Tota l Net Po sitio n $35,357,394 $24,909,690 $60,267,084 $31,020,654 $23,689,700 $54,710,354 Deferred Inflo ws 2021 Go ve rnmenta l Business-Type Activitie s Tota l Gove rnmenta l Business-Type 2022 Deferred Outflo ws Activitie sActivitiesActivitiesTotal 20 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued September 30, 2022 12 Statement of Activities: The following table provides a summary of the City’s changes in net position: Reve nues Progr am revenues: Ch arges for ser vices $2,256,243 $13,597,561 $15,853,804 $2,360,472 $13,022,244 $15,382,716 Gr ants and con tri.1,567,144 - 1,567,144 1,488,548 30,000 1,518,548 General r ev en ues: Pr oper ty taxes 5,768,857 - 5,768,857 5,242,753 - 5,242,753 Sales taxes 1,450,256 - 1,450,256 1,292,326 - 1,292,326 Fr anchise & loc al taxes 424,614 - 424,614 323,503 - 323,503 In vestment income 278,570 247,377 525,947 17,249 468,643 485,892 Ot her revenues 341,653 - 341,653 409,542 - 409,542 To ta l Re ve nues 12,087,337 13,844,938 25,932,275 11,134,393 13,520,887 24,655,280 Expe nses Gener al gov er nment 2,703,118 - 2,703,118 2,347,224 - 2,347,224 Pub lic safet y 3,357,133 - 3,357,133 2,930,532 - 2,930,532 Pub lic works 1,590,864 - 1,590,864 1,530,906 - 1,530,906 Cu lt ure a nd recrea tion 820,872 - 820,872 831,322 - 831,322 In terest & fiscal chrgs.43,373 1,027,070 1,070,443 74,009 1,149,964 1,223,973 Water, s ew er , & electric - 10,833,115 10,833,115 - 9,696,559 9,696,559 To ta l Expe nses 8,515,360 11,860,185 20,375,545 7,713,993 10,846,523 18,560,516 Cha ng e in Net Positio n Before Transfers 3,571,977 1,984,753 5,556,730 3,420,400 2,674,364 6,094,764 Tr ansfer s 764,763 (7 64,763) - 1,040,599 (1,0 40,599)- Total 764,763 (7 64,763) - 1,040,599 (1,0 40,599)- Cha ng e in Net Positio n 4,336,740 1,219,990 5,556,730 4,460,999 1,633,765 6,094,764 Begi nning Net Posit ion 31,020,654 23,689,700 54,710,354 26,559,655 22,055,935 48,615,590 Ending Net Po sitio n $35,357,394 $24,909,690 $60,267,084 $31,020,654 $23,689,700 $54,710,354 Activitie s Activitie s For the Y ear Ended September 30, 2 022 Business-Type Go ve rnm ent For the Year E nded Se ptember 3 0, 2021 Tota l Activitie sActivitiesGovernment Gove rnm ental Business-Type Primary Total Primary Gove rnmental 21 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued September 30, 2022 13 Graphic presentations of selected data from the summary tables are displayed below to assist in the analysis of the City’s activities. For the year ended September 30, 2022, revenues from governmental activities totaled $12,087,337. Property tax, charges for services, and grants/contributions are the City’s largest revenue sources. Property tax increased by $526,104 or 10%due to greater appraised property values. Sales and franchise taxes increased by $157,930 or 12%and $101,111 or 31%, respectively,due to economic growth fueled by local purchases.Investment income increased by $261,321 primarily due to an increase in interest rates over the course of the year. Other revenues decreased by $67,889 or 17% primarily due to a reduction in roadway impact fees in the current year.All other revenues remained relatively stable when compared to the previous year. This graph shows the governmental function expenses of the City: For the year ended September 30, 2022, expenses for governmental activities totaled $8,515,360. This represents an increase of $801,367 or 10%from the prior year. The City’s largest functional expense is public safety of $3,357,133,which primarily includes costs for the police department, animal control, fire department, and EMS services.Public safety expenses increased by $426,601 or 15%primarily due to greater personnel costs resulting from the hiring of new police officers and firefighters.General 22 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued September 30, 2022 14 government expenses increased by $355,894 or 15%primarily due to greater administrative and technical support services for various city events throughout the year. Interest and fiscal charges decreased by $30,636 or 41%primarily due to long-term debt approaching maturity. All other expenditures remained relatively consistent with the previous year. Business-type activities are shown comparing operating costs to revenues generated by related services. For the year ended September 30, 2022, charges for services by business-type activities totaled $13,597,561.This represents an increase of $575,317 or 4%from the previous year, which is considered minimal. Utility service expenses increased by $1,136,556 or 12%primarily due to greater personnel costs, water purchases, and wastewater infrastructure depreciation over the course of the year.Interest and fiscal charges decreased by $122,894 or 11%due to outstanding debt approaching maturity. FINANCIAL ANALYSIS OF THE CITY’S FUNDS As noted earlier, fund accounting is used to demonstrate and ensure compliance with finance-related legal requirements. Governmental Funds -The focus of the City’s governmental funds is to provide information of near- term inflows, outflows and balances of spendable resources. Such information is useful in assessing the City’s financing requirements.In particular,unassigned fund balance may serve as a useful measure of the City’s net resources available for spending at the end of the year. As of the end of the year the general fund reflected a total fund balance of $15,976,126. Of this, $15,856 is restricted for municipal court, $149,895 is restricted for tourism, $105,557 is restricted for library improvements,$85,198 for public safety, $11,837 is restricted for parks, $2,167,759 is restricted for the 23 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued September 30, 2022 15 A.R.P.COVID grant,and $1,352,429 is restricted for roadway impact fees.In addition, $123,993 is committed for employee benefits.Unassigned fund balance totaled $11,963,602 as of yearend.The general fund increased by $3,028,427 primarily as a result of greater than anticipated revenues and other financing sources and fewer than anticipated expenditures. The capital projects fund reflected an ending balance of $3,347,015, an increase of $1,070,731. This increase is primarily attributed to significant interfund transfers from the general fund, offset by limited capital outlay expenditures in the current year. There was an increase in governmental fund balance of $4,096,757 over the prior year. The increase was primarily due to revenues and other financing sources exceeding current year expenditures. Proprietary Funds -The City’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. GENERAL FUND BUDGETARY HIGHLIGHTS There was a total positive budget variance of $3,081,922 in the general fund. This is a combination of a positive revenue variance of $2,034,508,a positive expenditure variance of $679,205,and a positive variance of $368,209 in other financing sources and uses.The most significant revenue variances were for intergovernmental revenue, sales tax, and other revenue. CAPITAL ASSETS As of the end of the year, the City’s governmental activities funds had invested $17,576,543 in a variety of capital assets and infrastructure, net of accumulated depreciation. Depreciation is included with the governmental capital assets as required by GASB Statement No. 34.The City’s business-type activities funds had invested $35,897,245 in a variety of capital assets and infrastructure, net of accumulated depreciation. Major capital asset events during the current year include the following: Investments in the 2021-2022 street rehabilitation program for $119,142. Asphalt street repairs totaling $84,850. Purchased SCBA mask accessories for $203,926. Purchased five Chevy Tahoes for police department totaling 290,174. Purchased Laserfiche software system for $113,768. Investment in FM 455 utility and I-35 relocation totaling for $5,740,267 and $319,694, respectively. 24 Item 1. City of Sanger, Texas MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued September 30, 2022 16 Purchased bar screens for wastewater treatment plant $213,565. Investments for water line bolivar infrastructure for $167,095. Well #7 improvements for $72,138. More detailed information about the City’s capital assets is presented in note IV. D to the financial statements. LONG-TERM DEBT At the end of the current year, the City had total long-term debt (including premiums)outstanding of $39,981,843. The City made principal payments on outstanding bonds and leases of $1,052,873. More detailed information about the City’s long-term liabilities is presented in note IV. E to the financial statements. ECONOMIC FACTORS AND NEXT YEAR’S BUDGET The Mayor and City Council are committed to maintaining and improving the overall wellbeing of the City of Sanger and improving services provided to their public citizens. The City is considering budgeting conservatively for the upcoming year and planning to maintain similar services. CONTACTING THE CITY’S FINANCIAL MANAGEMENT This financial report is designed to provide a general overview of the City of Sanger’s finances for all those with an interest in the City’s finances. Questions concerning this report or requests for additional financial information should be directed to the City Manager at the City of Sanger City Hall at 502 Elm Street, Sanger, Texas 76266. 25 Item 1. FINANCIAL STATEMENTS 17 26 Item 1. Current assets: Cash and cash equivalents $19,431,833 $27,054,158 $46,485,991 Investments 549,030 727,465 1,276,495 Receivables, net 875,651 1,498,720 2,374,371 Other assets 1,780 - 1,780 Inventory - 811,017 811,017 Due from component units 134,816 - 134,816 Internal balances (70,548) 70,548 - 20,922,562 30,161,908 51,084,470 Noncurrent assets: Lease receivable, noncurrent portion 90,088 - 90,088 Capital assets Non-depreciable 1,065,933 8,771,791 9,837,724 Net depreciable capital assets 16,510,610 27,125,454 43,636,064 17,666,631 35,897,245 53,563,876 38,589,193 66,059,153 104,648,346 Deferred Outflows of Resources Deferred charge on refunding 10,512 77,088 87,600 Pension outflows 393,729 111,052 504,781 OPEB outflows 28,936 8,129 37,065 Total Deferred Outflows of Resources 433,177 196,269 629,446 See Notes to Financial Statements. City of Sanger, Texas STATEMENT OF NET POSITION (Page 1 of 2) September 30, 2022 Activities Activities Primary Government Governmental Total Business-Type Assets Total Assets Total Current Assets Total Noncurrent Assets 18 27 Item 1. $2,617,405 $2,032,319 95,851 284,621 123,693 123,693 - - - - - - - - 2,836,949 2,440,633 - - - - 605,365 - 605,365 - 3,442,314 2,440,633 - - - - - - - - Component Units Sanger Industrial Dev. Corp. (4A)Dev. Corp. (4B) Sanger Texas 19 28 Item 1. Liabilities Current liabilities: Accounts payable and accrued liabilities $709,165 $1,692,310 $2,401,475 Accrued interest payable 9,761 444,619 454,380 Customer deposits - 491,501 491,501 Due to primary government - - - Compensated absences - current 134,306 77,262 211,568 Long term debt due within one year 342,866 977,000 1,319,866 1,196,098 3,682,692 4,878,790 Noncurrent liabilities: Debt due in more than one year 1,304,599 37,357,378 38,661,977 Compensated absences - noncurrent 14,922 8,585 23,507 OPEB liability 153,010 43,157 196,167 Net pension liability 298,272 84,128 382,400 1,770,803 37,493,248 39,264,051 2,966,901 41,175,940 44,142,841 Deferred Inflows of Resources OPEB inflows 5,349 1,509 6,858 Pension inflows 596,639 168,283 764,922 Lease related 96,087 - 96,087 698,075 169,792 867,867 Net investment in capital assets 15,919,490 10,721,419 26,640,909 Restricted for: Debt service 461,401 - 461,401 A.R.P. grant 2,167,759 - 2,167,759 Parks 11,837 - 11,837 Economic development - - - Roadway impact fees 1,352,429 - 1,352,429 Capital improvements - 1,626,045 1,626,045 Other purposes 356,506 - 356,506 Unrestricted 15,087,972 12,562,226 27,650,198 $35,357,394 $24,909,690 $60,267,084 See Notes to Financial Statements. Total Noncurrent Liabilities Total Current Liabilities Governmental Activities Primary Government Total Net Position Total Net Position Total Liabilities Total Deferred Inflows of Resources Activities Business-Type City of Sanger, Texas September 30, 2022 STATEMENT OF NET POSITION (Page 2 of 2) 20 29 Item 1. $3,146 $12,072 - - - - 67,408 67,408 - - - - 70,554 79,480 - - - - - - - - - - 70,554 79,480 - - - - - - - - 605,365 - - - - - - - 2,766,395 2,361,153 - - - - - - $3,371,760 $2,361,153 Dev. Corp. (4A)Dev. Corp. (4B) Sanger Industrial Sanger Texas Component Units 21 30 Item 1. Capital Grants and Contributions Primary Government Governmental Activities General government $2,703,118 $1,453,850 $- $21,000 Public safety 3,357,133 802,393 1,333,644 - Public works 1,590,864 - - - Culture and recreation 820,872 - - - Interest and fiscal charges 43,373 - 212,500 - 8,515,360 2,256,243 1,546,144 21,000 Business-Type Activities Water 1,807,084 2,438,070 - - Sewer 1,867,190 2,748,247 - - Electric 7,146,692 8,341,482 - - Utility administration 1,039,219 69,762 - - Total Business-Type Activities 11,860,185 13,597,561 - - Total Primary Government $20,375,545 $15,853,804 $1,546,144 21,000 Component Units Sanger Ind. Dev. Corp. (4A)138,083 - - - Sanger Texas Dev. Corp. (4B)314,880 - - - $452,963 $- $- $- General Revenues: Taxes Property taxes Sales taxes Franchise and local taxes Investment income Other revenues Insurance recoveries Transfers Change in Net Position Beginning Net Position Ending Net Position See Notes to Financial Statements. City of Sanger, Texas STATEMENT OF ACTIVITIES Operating For the Year Ended September 30, 2022 Program Revenues Total Governmental Activities Functions/Programs Services Total General Revenues and Transfers Expenses Contributions Charges for Grants and 22 31 Item 1. $(1,228,268) $- $(1,228,268) $- $- (1,221,096) - (1,221,096) - - (1,590,864) - (1,590,864) - - (820,872) - (820,872) - - 169,127 - 169,127 - - (4,691,973) - (4,691,973) - - - 630,986 630,986 - - - 881,057 881,057 - - - 1,194,790 1,194,790 - - - (969,457) (969,457) - - - 1,737,376 1,737,376 - - (4,691,973) 1,737,376 (2,954,597) - - (138,083)- - (314,880) (138,083) (314,880) 5,768,857 - 5,768,857 - - 1,450,256 - 1,450,256 718,151 718,151 424,614 - 424,614 - - 278,570 247,377 525,947 28,844 36,105 337,672 - 337,672 5,000 900 3,981 - 3,981 - - 764,763 (764,763) - - - 9,028,713 (517,386)8,511,327 751,995 755,156 4,336,740 1,219,990 5,556,730 613,912 440,276 31,020,654 23,689,700 54,710,354 2,757,848 1,920,877 $35,357,394 $24,909,690 $60,267,084 $3,371,760 $2,361,153 Primary Government Component Units Net (Expense) Revenue and Changes in Net Position Activities Governmental Dev. Corp. (4A)Dev. Corp. (4B)Total Business-Type Activities Sanger Industrial Sanger Texas 23 32 Item 1. Cash and cash equivalents $15,314,966 $3,357,035 $461,377 Investments 549,030 - - Receivables, net 850,476 - 8,752 Lease receivables 106,511 - - Other asssets 1,780 - - Due from component units 134,816 - - $16,957,579 $3,357,035 $470,129 Liabilities Accounts payable and accrued liabilities $556,496 $10,020 $- Due to other funds 70,548 - - 627,044 10,020 - Deferred Inflows of Resources Unavailable revenue Property taxes 68,816 - 8,728 EMS revenue 189,506 - - Lease related 96,087 - - Total Deferred Inflows of Resources 354,409 - 8,728 Restricted for: Municipal court 15,856 - - Tourism 149,895 - - Library 105,557 - - Public safety 85,198 - - Debt service - - 461,401 A.R.P. grant 2,167,759 - - Parks 11,837 - - Roadway impact fees 1,352,429 - - Committed for: Capital projects - 3,347,015 - Employee benefits 123,993 - - Unassigned reported in: General fund 11,963,602 - - 15,976,126 3,347,015 461,401 $16,957,579 $3,357,035 $470,129 See Notes to Financial Statements. City of Sanger, Texas BALANCE SHEET GOVERNMENTAL FUNDS September 30, 2022 Total Liabilities, Deferred Inflows, and Fund Balances Assets Service Total Liabilities Capital Total Fund Balances Total Assets Fund Balances General Nonmajor Debt Projects Fund 24 33 Item 1. $19,133,378 549,030 859,228 106,511 1,780 134,816 $20,784,743 $566,516 70,548 637,064 77,544 189,506 96,087 363,137 15,856 149,895 105,557 85,198 461,401 2,167,759 11,837 1,352,429 3,347,015 123,993 11,963,602 19,784,542 $20,784,743 Funds Total Governmental 25 34 Item 1. (This page intentionally left blank.) 26 35 Item 1. Fund Balances - Total Governmental Funds $19,784,542 Adjustments for the Statement of Net Position: Capital assets used in governmental activities are not current financial resources and, therefore, not reported in the governmental funds. Capital assets - non-depreciable 1,065,933 Capital assets - net depreciable 16,400,490 Other long-term assets are not available to pay for current-period expenditures and, therefore, are deferred in the governmental funds. Property tax receivable 77,544 EMS receivable 189,506 Deferred outflows (inflows) of resources, represent a consumption (acquisition) of net position that applies to a future period(s) and is not recognized as an outflow (inflow) of resources (expense/ expenditure) (revenue) until then. Deferred charge on refunding 10,512 Pension contributions 179,342 OPEB contributions 1,055 Pension outflows 108,383 Pension inflows (436,005) OPEB outflows 20,122 OPEB inflows (3,909) Internal service funds are used by management to charge the cost of internal services to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position. Net position - governmental activities 56,962 Some liabilities, including bonds payable and deferred charges, are not reported as liabilities in the governmental funds. Accrued interest (9,761) Compensated absences (112,654) Bond premium (60,961) Net pension liability (217,968) OPEB liability (111,815) Non-current liabilities due in one year (340,286) Non-current liabilities due in more than one year (1,243,638) $35,357,394 See Notes to Financial Statements. City of Sanger, Texas RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET POSITION GOVERNMENTAL FUNDS September 30, 2022 Net Position of Governmental Activities 27 36 Item 1. Revenues Property tax $5,518,833 $- $161,891 Sales tax 1,450,256 - - Franchise and local taxes 424,614 - - License and permits 336,051 - - Charges for services 1,117,799 - - Fire and rescue 663,254 - - Contributions and donations 5,396 - - Intergovernmental 1,328,248 - 212,500 Fines and forfeitures 139,139 - - Investment income 218,370 51,631 8,569 Other revenue 337,672 - - 11,539,632 51,631 382,960 Expenditures Current: General government 2,528,483 66,501 1,250 Police department 1,785,204 - - Municipal court 204,612 - - Fire and EMS 1,413,267 - - Parks and recreation 563,541 - - Public works 935,093 - - Debt service: Principal 53,546 - 275,100 Interest 4,759 - 57,476 Capital outlay 524,468 232,910 - 8,012,973 299,411 333,826 Excess of Revenues Over (Under) Expenditures 3,526,659 (247,780) 49,134 Other Financing Sources (Uses) Transfers in 816,298 1,318,511 - Transfers (out)(1,318,511) - (51,535) Insurance recoveries 3,981 - - (498,232) 1,318,511 (51,535) 3,028,427 1,070,731 (2,401) Beginning fund balances 12,947,699 2,276,284 463,802 $15,976,126 $3,347,015 $461,401 See Notes to Financial Statements. Capital Ending Fund Balances Total Other Financing Sources (Uses) Total Expenditures Net Change in Fund Balances General Total Revenues ServiceProjects Fund City of Sanger, Texas STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Nonmajor Debt GOVERNMENTAL FUNDS For the Year Ended September 30, 2022 28 37 Item 1. $5,680,724 1,450,256 424,614 336,051 1,117,799 663,254 5,396 1,540,748 139,139 278,570 337,672 11,974,223 2,596,234 1,785,204 204,612 1,413,267 563,541 935,093 328,646 62,235 757,378 8,646,210 3,328,013 2,134,809 (1,370,046) 3,981 768,744 4,096,757 15,687,785 $19,784,542 Total Funds Governmental 29 38 Item 1. (This page intentionally left blank.) 30 39 Item 1. Amounts reported for governmental activities in the statement of activities are different because: Net changes in fund balances - total governmental funds $4,096,757 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. Capital outlay 844,586 Depreciation expense (1,344,960) Capital asset contributions 21,000 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. EMS receivable 99,049 Property tax receivable (10,916) Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. Compensated absences (5,182) Accrued interest 5,084 Pension expense 137,882 OPEB expense (12,889) The issuance of long-term debt (e.g., bonds, leases, certificates of obligation) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items when they are first issued; whereas, these amounts are deferred and amortized in the statement of activities. This amount is the net effect of these differences in the treatment of long-term debt and related items. Principal payments 328,646 Amortization of deferred charges (908) Amortization of bond premium 14,686 Internal service funds are used by management to charge the cost of internal services to individual funds. The City reports the net gain (loss) of internal service funds within governmental activities.163,905 $4,336,740 See Notes to Financial Statements. Change in Net Position of Governmental Activities For the Year Ended September 30, 2022 City of Sanger, Texas RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES 31 40 Item 1. Current Assets Cash and cash equivalents $27,054,158 $298,455 Investments 727,465 - Receivables, net 1,498,720 - Inventory 811,017 - Due from other funds 70,548 - 30,161,908 298,455 Noncurrent Assets Capital assets: Non-depreciable 8,771,791 - Net depreciable capital assets 27,125,454 110,120 35,897,245 110,120 66,059,153 408,575 Deferred charge on refunding 77,088 - Pension outflows 111,052 106,004 OPEB outflows 8,129 7,759 Total Deferred Outflows of Resources 196,269 113,763 Total Noncurrent Assets Total Assets Water, Sewer Assets Service Deferred Outflows of Resources Internal & Electric Total Current Assets City of Sanger, Texas STATEMENT OF NET POSITION (Page 1 of 2) PROPRIETARY FUND September 30, 2022 Activities Governmental 32 41 Item 1. Current Liabilities Accounts payable and accrued liabilities $1,692,310 $142,649 Accrued interest 444,619 - Customer deposits 491,501 - Lease liability - 2,580 Compensated absences - current 77,262 32,917 Bonds and capital leases payable - current 977,000 - 3,682,692 178,146 Noncurrent Liabilities Compensated absences - noncurrent 8,585 3,657 Net pension liability 84,128 80,304 OPEB liability 43,157 41,195 Bonds and capital leases payable - noncurrent 37,357,378 - 41,175,940 303,302 OPEB inflows 1,509 1,440 Pension inflows 168,283 160,634 169,792 162,074 Net investment in capital assets 10,721,419 107,540 Restricted for capital improvements 1,626,045 - Unrestricted 12,562,226 (50,578) $24,909,690 $56,962 See Notes to Financial Statements. Total Net Position Net Position Liabilities Total Liabilities Total Current Liabilities Total Deferred Inflows of Resources PROPRIETARY FUND September 30, 2022 Deferred Inflows of Resources City of Sanger, Texas STATEMENT OF NET POSITION (Page 2 of 2) Governmental Activities Water, Sewer Internal & Electric Service 33 42 Item 1. Operating Revenues Charges for services $13,104,789 $3,001,649 Connection fees 53,510 - Tap fees 369,500 - Other revenue 69,762 - 13,597,561 3,001,649 Operating Expenses Salaries and wages 2,368,902 1,667,970 Contracted services 653,829 794,774 Utilities 348,695 108,545 Materials and supplies 187,730 142,845 Water and electric purchases 5,131,738 - Repairs and maintenance 564,199 99,245 Depreciation 1,578,022 24,187 10,833,115 2,837,566 2,764,446 164,083 Nonoperating Revenues (Expenses) Investment income 247,377 - Interest expense (1,027,070) (178) (779,693)(178) 1,984,753 163,905 Transfers (out)(764,763)- 1,219,990 163,905 23,689,700 (106,943) $24,909,690 $56,962 See Notes to Financial Statements. Internal Service Governmental Activities City of Sanger, Texas STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION PROPRIETARY FUND For the Year Ended September 30, 2022 Water, Sewer & Electric Ending Net Position Total Operating Revenues Total Operating Expenses Change in Net Position Operating Income (Loss) Total Nonoperating Revenues (Expenses) Income (Loss) Before Transfers Beginning net position 34 43 Item 1. Cash Flows from Operating Activities Receipts from customers $13,676,725 $- Receipts from interfund charges for administrative services - 3,001,649 Payments to suppliers (6,492,165) (1,100,422) Payments to employees (2,412,640) (1,714,142) Receipts from (payments to) other funds (37,354) - 4,734,566 187,085 Cash Flows from Noncapital Financing Activities Operating transfers (out)(764,763) - (764,763) - Cash Flows from Capital and Related Financing Activities Capital purchases (6,901,157) (22,901) Principal paid on lease liability - (4,327) Principal paid on debt (719,900) - Interest paid on debt (1,166,466) (178) (8,787,523) (27,406) Cash Flows from Investing Activities Purchases of investments, net (641) - Interest on investments 247,377 - 246,736 - (4,570,984) 159,679 31,625,142 138,776 $27,054,158 $298,455 See Notes to Financial Statements. Net Cash Provided (Used) by Noncapital Financing Activities Net Cash Provided (Used) by Capital and Related Financing Activities Ending Cash and Cash Equivalents Net Increase (Decrease) in Cash and Cash Equivalents Beginning cash and cash equivalents Net Cash Provided by Investing Activities City of Sanger, Texas STATEMENT OF CASH FLOWS PROPRIETARY FUND (Page 1 of 2) For the Year Ended September 30, 2022 Net Cash Provided (Used) by Operating Activities & Electric Water, Sewer Governmental Activities Internal Service 35 44 Item 1. Reconciliation of Operating Income to Net Cash Provided by Operating Activities Operating Income / (Loss)$2,764,446 $164,083 Adjustments to reconcile operating income / (loss) to net cash provided / (used): Depreciation 1,578,022 24,187 Changes in Operating Assets and Liabilities: (Increase) Decrease in: Accounts receivable 90,477 - Inventory (310,872) - Due from/to other funds (37,354) - Other deferred outflows of resources - pensions (8,656) (8,263) Deferred inflows of resources - pensions 103,318 98,622 Other deferred outflows of resources - OPEB 10 10 Deferred inflows of resources - OPEB (422) (403) Increase (Decrease) in: Accounts payable and accrued liabilities 704,898 44,987 Compensated absences 4,461 (165) Customer deposits (11,313) - Net pension liability (147,879) (141,157) OPEB liability 5,430 5,184 $4,734,566 $187,085 See Notes to Financial Statements. STATEMENT OF CASH FLOWS Net Cash Provided (Used) by Operating Activities PROPRIETARY FUND (Page 2 of 2) For the Year Ended September 30, 2022 & Electric Water, Sewer Governmental Activities Service Internal City of Sanger, Texas 36 45 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS  September 30, 2022    37    I.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES    A. Description of Government‐Wide Financial Statements    The government‐wide financial statements (i.e., the statement of net position and  the statement of activities) report information on all of the nonfiduciary activities of  the primary government and its component units. Governmental activities, which  normally are supported by taxes, intergovernmental revenues, and other  nonexchange transactions, are reported separately from business‐type activities,  which rely to a significant extent on fees and charges to external customers for  support. Likewise, the primary government is reported separately from certain legally  separate component units for which the primary government is financially  accountable.    B. Reporting Entity    The City of Sanger, Texas (the “City”) was incorporated in 1886 and operates under  a Council‐Manager form of government. The City provides: general government,  public safety, public works, culture and recreation, water, sewer, and electricity  operations.     The City is an independent political subdivision of the State of Texas governed by  an elected council and a mayor and is considered a primary government.  As  required by generally accepted accounting principles, these basic financial  statements have been prepared based on considerations regarding the potential for  inclusion of other entities, organizations, or functions as part of the Cityʹs financial  reporting entity.  The Sanger Industrial Development Corporation (“4A fund”) and  the Sanger Texas Development Corporation (“4B fund”), although legally separate,  are considered part of the reporting entity.  No other entities have been included in  the Cityʹs reporting entity. Additionally, as the City is considered a primary  government for financial reporting purposes, its activities are not considered a part  of any other governmental or other type of reporting entity.    Considerations regarding the potential for inclusion of other entities, organizations  or functions in the Cityʹs financial reporting entity are based on criteria prescribed  by generally accepted accounting principles. These same criteria are evaluated in  considering whether the City is a part of any other governmental or other type of  reporting entity. The overriding elements associated with prescribed criteria  considered in determining that the Cityʹs financial reporting entity status is that of a  primary government are that it has a separately elected governing body; it is legally  separate; and is fiscally independent of other state and local governments.   46 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  38  Additionally, prescribed criteria under generally accepted accounting principles  include considerations pertaining to organizations for which the primary  government is financially accountable, and considerations pertaining to  organizations for which the nature and significance of their relationship with the  primary government are such that exclusion would cause the reporting entityʹs  financial statements to be misleading or incomplete.    Discretely Presented Component Units    Sanger Industrial Development Corporation (4A)     The Sanger Texas Industrial Development Corporation (“4A”) is governed by a  board of five directors, all of whom are appointed by the City Council of the City of  Sanger and any of whom can be removed from office by the City Council at its will.  The 4A fund was incorporated in the state of Texas as a non‐profit industrial  development corporation under Section 4A of the Development Corporation Act of  1979. The purpose of the 4A fund is to promote economic development within the  City of Sanger. Discrete presentation is appropriate because the District’s Board is  not substantially the same as the City.    Sanger Texas Development Corporation (4B)    The Sanger Texas Development Corporation (“4B”) is governed by a board of seven  directors, all of whom are appointed by the City Council at its will. The 4B fund was  incorporated in the state of Texas as a nonprofit industrial development corporation  under Section 4B of the Development Corporation Act of 1979. The purpose of the  4B fund is to promote economic and community development within the City of  Sanger. Discrete presentation is appropriate because the District’s Board is not  substantially the same as the City.    C. Basis of Presentation Government‐Wide and Fund Financial Statements    While separate government‐wide and fund financial statements are presented, they  are interrelated. The governmental activities column incorporates data from  governmental funds while business‐type activities incorporate data from the  government’s enterprise funds. Separate financial statements are provided for  governmental funds and the proprietary funds.    As a general rule, the effect of interfund activity has been eliminated from the  government‐wide financial statements. Exceptions to this general rule are payments  in lieu of taxes where the amounts are reasonably equivalent in value to the  47 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  39  interfund services provided and other charges between the government’s water and  transit functions and various other functions of the government. Elimination of  these charges would distort the direct costs and program revenues reported for the  various functions concerned.    The fund financial statements provide information about the government’s funds.  Separate statements for each fund category—governmental and proprietary are  presented. The emphasis of fund financial statements is on major governmental and  enterprise funds, each displayed in a separate column. All remaining governmental  and enterprise funds are aggregated and reported as nonmajor funds. Major  individual governmental and enterprise funds are reported as separate columns in  the fund financial statements.     The government reports the following major governmental funds:    Governmental Funds     Governmental funds are those funds through which most governmental functions  are typically financed.    General Fund     The general fund is used to account for all financial transactions not properly  includable in other funds.  The principal sources of revenues include local  property taxes, sales and franchise taxes, licenses and permits, fines and  forfeitures, and charges for services.  Expenditures include general government,  public safety, parks and recreation and public works.     Capital Projects Fund     The capital projects fund is used to account for capital asset activities for  governmental fund types.    The government reports the following nonmajor governmental fund:    Debt Service Fund     The debt service fund is used to account for debt service activities for  governmental fund types.      48 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  40  Proprietary Fund Types     Proprietary funds are used to account for activities that are similar to those often  found in the private sector.  All assets, liabilities, equities, revenues, expenses, and  transfers relating to the government’s business activities are accounted for through  proprietary funds. The measurement focus is on determination of net income,  financial position, and cash flows. Proprietary funds distinguish operating revenues  and expenses from non‐operating items.  Operating revenues include charges for  services.  Operating expenses include costs of materials, contracts, personnel, and  depreciation.  All revenues and expenses not meeting this definition are reported as  non‐operating revenues and expenses.  Proprietary fund types follow GAAP  prescribed by the Governmental Accounting Standards Board (GASB) and all  financial Accounting Standards Board’s standards issued prior to November 30,  1989.  Subsequent to this date, the City accounts for its enterprise funds as presented  by GASB. The proprietary fund types used by the City include enterprise funds.    The government reports the following major enterprise fund:    Water, Sewer, & Electric Fund     This fund is used to account for the provision of water, sewer and electric  services to the residents of the City. Activities of the fund include administration,  operations and maintenance of the water production and distribution system,  water collection and treatment systems, and electric services. The fund also  accounts for the accumulation of resources for and the payment of long‐term  debt. All costs are financed through charges to utility customers.    Additionally, the government reports the following fund type:    Internal Service Fund    Revenues and expenses related to services provided to organizations inside the  City on a cost reimbursement basis are accounted for in an internal service fund.  The Cityʹs internal service fund was set up to provide administrative support  services to other funds of the City.    During the course of operations the government has activity between funds for  various purposes. Any residual balances outstanding at year end are reported as  due from/to other funds and advances to/from other funds. While these balances  are reported in fund financial statements, certain eliminations are made in the  preparation of the government‐wide financial statements. Balances between the  49 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  41  funds included in governmental activities (i.e., the governmental and internal  service funds) are eliminated so that only the net amount is included as internal  balances in the governmental activities column. Similarly, balances between the  funds included in business‐type activities (i.e., the enterprise funds) are eliminated  so that only the net amount is included as internal balances in the business‐type  activities column.    Further, certain activity occurs during the year involving transfers of resources  between funds. In fund financial statements these amounts are reported at gross  amounts as transfers in/out. While reported in fund financial statements, certain  eliminations are made in the preparation of the government‐wide financial  statements. Transfers between the funds included in governmental activities are  eliminated so that only the net amount is included as transfers in the governmental  activities column. Similarly, balances between the funds included in business‐type  activities are eliminated so that only the net amount is included as transfers in the  business‐type activities column.    D. Measurement Focus and Basis of Accounting     The accounting and financial reporting treatment is determined by the applicable  measurement focus and basis of accounting. Measurement focus indicates the type  of resources being measured such as current financial resources or economic resources.  The basis of accounting indicates the timing of transactions or events for recognition  in the financial statements.    The government‐wide financial statements are reported using the economic resources  measurement focus and the accrual basis of accounting. 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.    The governmental fund financial statements are reported using the current financial  resources measurement focus and the modified accrual basis of accounting. Revenues are  recognized as soon as they are both measurable and available. 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 revenues to be available if they are collected within 60 days  of the end of the current fiscal period. Expenditures generally are recorded when a  liability is incurred, as under accrual accounting. However, debt service  expenditures, as well as expenditures related to compensated absences, and claims  50 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  42  and judgments, are recorded only when payment is due. General capital asset  acquisitions are reported as expenditures in governmental funds. Issuance of long‐ term debt and acquisitions under capital leases are reported as other financing  sources.    Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the  current fiscal period are all considered to be susceptible to accrual and so have been  recognized as revenues of the current fiscal period. Entitlements are recorded as  revenues when all eligibility requirements are met, including any time  requirements, and the amount is received during the period or within the  availability period for this revenue source (within 60 days of year end).  Expenditure‐driven grants are recognized as revenue when the qualifying  expenditures have been incurred and all other eligibility requirements have been  met, and the amount is received during the period or within the availability period  for this revenue source (within 60 days of year end). All other revenue items are  considered to be measurable and available only when cash is received by the  government.    E. Assets, Liabilities, Deferred Outflows/Inflows of Resources and Net  Position/Fund Balance    1. Deposits and Investments    The City’s cash and cash equivalents are considered to be cash on hand, demand  deposits and short term investments with original maturities of three months or less  from the date of acquisition.  For the purpose of the statement of cash flows, the  proprietary fund types consider temporary investments with maturity of three  months or less when purchased to be cash equivalents.    In accordance with GASB Statement No. 31, Accounting and Reporting for Certain  Investments and External Investment Pools, the City reports all investments at fair  value, except for “money market investments” and “2a7‐like pools.”  Money market  investments, which are short‐term highly liquid debt instruments that may include  U.S. Treasury and agency obligations, are reported at amortized costs.  Investment  positions in external investment pools that are operated in a manner consistent with  the SEC’s Rule 2a7 of the Investment Company Act of 1940, such as TexPool, are  reported using the pools’ share price.    The City has adopted a written investment policy regarding the investment of its  funds as defined in the Public Funds Investment Act, Chapter 2256, of the Texas  Governmental Code.    51 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  43  In summary, the City is authorized to invest in the following:    Direct obligations of the U.S. Government  Fully collateralized certificates of deposit and money market accounts  Statewide investment pools    2. Fair Value    The City has applied Governmental Accounting Standards Board (“GASB”)  Statement No. 72, Fair Value Measurement and Application. GASB Statement No.  72 provides guidance for determining a fair value measurement for reporting  purposes and applying fair value to certain investments and disclosures related to  all fair value measurements.    3. Receivables and Interfund Transactions    Transactions between funds that are representative of lending/borrowing  arrangements outstanding at the end of the year are referred to as either “interfund  receivables/payables” (i.e., the current portion of interfund loans) or “advances  to/from other funds” (i.e., the non‐current portion of interfund loans).  All other  outstanding balances between funds are reported as “due to/from other funds” in  the fund financial statements.  If the transactions are between the primary  government and its component unit, these receivables and payables are classified as  “due to/from component unit/primary government.”  Any residual balances  outstanding between the governmental activities and business‐type activities are  reported in the government‐wide financial statements as “internal balances.”    Advances between funds are offset by a fund balance reserve account in the  applicable governmental fund to indicate they are not available for appropriation  and are not expendable available financial resources.    All trade receivables are shown net of any allowance for uncollectible amounts.    4. Property Taxes    Property taxes are levied by October 1 on the assessed value listed as of the prior  January 1 for all real and business personal property in conformity with Subtitle E,  Texas Property Tax Code. Taxes are due on receipt of the tax bill and are delinquent  if not paid before February 1 of the year following the year in which imposed.  Penalties are calculated after February 1 up to the date collected by the government  at the rate of 6% for the first month and increased 1% per month up to a total of  52 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  44  12%. Interest is calculated after February 1 at the rate of 1% per month up to the  date collected by the government. Under state law, property taxes levied on real  property constitute a lien on the real property which cannot be forgiven without  specific approval of the State Legislature. The lien expires at the end of twenty  years. Taxes levied on personal property can be deemed uncollectible by the City.    5. Inventories and Prepaid Items    The costs of governmental fund type inventories are recorded as expenditures when  the related liability is incurred, (i.e., the purchase method).  The inventories are  valued at the lower of cost or market using the average cost method. Certain  payments to vendors reflect costs applicable to future accounting periods (prepaid  expenditures) are recognized as expenditures when utilized.     6. Capital Assets    Capital assets, which include property, plant, equipment, and infrastructure assets  (e.g., roads, bridges, sidewalks, and similar items) are reported in the applicable  governmental or business‐type activities columns in the government‐wide financial  statements.  Capital assets are defined by the government, as assets with an initial  individual cost of more than $5,000 and an estimated useful life in excess of one  year.  Such assets are recorded at historical cost or estimated historical cost if  purchased or constructed.  Donated capital assets are recorded at estimated fair  market value at the date of donation.  Major outlays for capital assets and  improvements are capitalized as projects are constructed.    Interest costs incurred in connection with construction of enterprise fund capital  assets are capitalized when the effects of capitalization materially impact the  financial statements.    The costs of normal maintenance and repairs that do not add to the value of the  asset or materially extend assets’ lives are not capitalized.                53 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  45  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 years.      Asset Description   Estimated   Useful Life  Vehicles  5‐10 years  Furniture and equipment  5 to 10 years  Infrastructure  10‐30 years  Water and sewer system  10‐30 years  Buildings and improvements  5‐40 years    7. 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. An example is a deferred  charge on refunding reported 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.    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 only one type of item, which arises  only under a modified accrual basis of accounting, which qualifies for reporting in  this category. Accordingly, the item, unavailable revenue, is reported only in the  governmental funds balance sheet. The governmental funds report unavailable  revenues from two sources: property taxes and EMS revenues. These amounts are  deferred and recognized as an inflow of resources in the period that the amounts  become available.    8. Net Position Flow Assumption    Sometimes the government will fund outlays for a particular purpose from both  restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In  order to calculate the amounts to report as restricted – net position and unrestricted  – net position in the government‐wide and proprietary fund financial statements, a  54 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  46  flow assumption must be made about the order in which the resources are  considered to be applied.    9. Fund Balance Flow Assumptions    Sometimes the government 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 government’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.    10. Fund Balance Policies    Fund balance of governmental funds is reported in various categories based on the  nature of any limitations requiring the use of resources for specific purposes. The  government itself can establish limitations on the use of resources through either a  commitment (committed fund balance) or an assignment (assigned fund balance).    The committed fund balance classification includes amounts that can be used only  for the specific purposes determined by a formal action of the government’s highest  level of decision‐making authority. The governing council is the highest level of  decision‐making authority for the government 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.    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 governing body (council) has by resolution authorized the City  Manager to assign fund balance. The 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.  55 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  47  11. Compensated Absences    The liability for compensated absences reported in the government‐wide and  proprietary fund statements consist of unpaid, accumulated vacation balances. The  liability has been calculated using the vesting method, in which leave amounts for  both employees who currently are eligible to receive termination payments and  other employees who are expected to become eligible in the future to receive such  payments upon termination are included. Vested or accumulated vacation leave  and compensated leave of government‐wide and proprietary funds are recognized  as an expense and liability of those funds as the benefits accrue to employees.  It is the Cityʹs policy to liquidate compensated absences with future revenues rather  than with currently available expendable resources. Accordingly, the Cityʹs  governmental funds recognize accrued compensated absences when it is paid.    12. Long‐Term Obligations    In the government‐wide financial statements, long‐term debt and other long‐term  obligations are reported as liabilities in the applicable governmental activities  statement of net position. The long‐term debt consists primarily of bonds payable  and accrued compensated absences.    Long‐term debt for governmental funds is not reported as liabilities in the fund  financial statements until due. The debt proceeds are reported as other financing  sources, net of the applicable premium or discount and payments of principal and  interest reported as expenditures.  In the governmental fund types, issuance costs,  even if withheld from the actual net proceeds received, are reported as debt service  expenditures.  However, claims and judgments paid from governmental funds are  reported as a liability in the fund financial statements only for the portion expected  to be financed from expendable available financial resources.    Long‐term debt and other obligations, financed by proprietary funds, are reported  as liabilities in the appropriate funds.  For proprietary fund types, bond premiums,  and discounts are deferred and amortized over the life of the bonds using the  effective interest method, if material.  Bonds payable are reported net of the  applicable bond premium or discount.  Issuance costs are expensed as incurred in  accordance with GASB statement no. 65.    Assets acquired under the terms of capital leases are recorded as liabilities and  capitalized in the government‐wide financial statements at the present value of net  minimum lease payments at inception of the lease.  In the year of acquisition, capital  lease transactions are recorded as other financing sources and as capital outlay  56 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  48  expenditures in the general fund.  Lease payments representing both principal and  interest are recorded as expenditures in the general fund upon payment with an  appropriate reduction of principal recorded in the government‐wide financial  statements.    13. Estimates    The preparation of financial statements, in conformity with generally accepted  accounting principles, 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 and expenditures/expenses during the reporting period.  Actual results  could differ from those estimates.    14. Pensions    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.    15. Other Postemployment Benefits (“OPEB”)    The City has implemented GASB Statement No. 75, Accounting and Financial  Reporting for Postemployment Benefits Other Than Pensions. This statement  applies to the individual employers (TMRS cities) in the TMRS Supplemental Death  Benefits (SDB) plan, with retiree coverage. The TMRS SDBF covers both active and  retiree benefits with no segregation of assets, and therefore doesn’t meet the  definition of a trust under GASB No. 75 (i.e., no assets are accumulated for OPEB)  and as such the SDBF is considered to be an unfunded OPEB plan. For purposes of  reporting under GASB 75, the retiree portion of the SDBF is not considered a cost  sharing plan and is instead considered a single employer, defined benefit OPEB  plan. 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 on which TMRS deposits are made, for the 12‐month  period preceding the month of death. The death benefit amount for retirees is  57 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  49  $7,500. GASB No. 75 requires the liability of employers and nonemployer  contributing entities to employees for defined benefit OPEB (net OPEB liability) to  be measured as the portion of the present value of projected benefit payments to be  provided to current active and inactive employees that is attributed to those  employees’ past periods of service (total OPEB liability), less the amount of the  OPEB plan’s fiduciary net position.    16. Leases    Lessee: The City is a lessee for a noncancellable lease of equipment. The City  recognizes a lease liability and an intangible right‐to‐use lease asset (lease asset) in  the government‐wide financial statements. The City recognizes lease liabilities with  an initial, individual value of $5,000 or more.    At the commencement of a lease, the City initially measures the lease liability at the  present value of payments expected to be made during the lease term.  Subsequently, the lease liability is reduced by the principal portion of lease  payments made. The lease asset is initially measured as the initial amount of the  lease liability, adjusted for lease payments made at or before the lease  commencement date, plus certain initial direct costs. Subsequently, the lease asset is  amortized on a straight‐line basis over its useful life.    Key estimates and judgments related to leases include how the City determines (1)  the discount rate it uses to discount the expected lease payments to present value,  (2) lease term, and (3) lease payments.    •  The City uses the interest rate charged by the lessor as the discount rate. When  the interest rate charged by the lessor is not provided, the City generally uses its  estimated incremental borrowing rate as the discount rate for leases.  • The lease term includes the noncancellable period of the lease. Lease payments  included in the measurement of the lease liability are composed of fixed  payments and purchase option price that the City is reasonably certain to  exercise.    The City monitors changes in circumstances that would require a remeasurement of  its lease and will remeasure the lease asset and liability if certain changes occur that  are expected to significantly affect the amount of the lease liability.    Lease assets are reported with other capital assets and lease liabilities are reported  with long‐term debt on the statement of net position.    58 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  50  Lessor: The City is a lessor for a noncancellable lease of a cell tower. The City  recognizes a lease receivable and a deferred inflow of resources in the government‐ wide and governmental fund financial statements.    At the commencement of a lease, the City initially measures the lease receivable at  the present value of payments expected to be received during the lease term.  Subsequently, the lease receivable is reduced by the principal portion of lease  payments received. The deferred inflow of resources is initially measured as the  initial amount of the lease receivable, adjusted for lease payments received at or  before the lease commencement date. Subsequently, the deferred inflow of  resources is recognized as revenue over the life of the lease term.    Key estimates and judgments include how the City determines (1) the discount rate  it uses to discount the expected lease receipts to present value, (2) lease term, and  (3) lease receipts.    • The City uses its estimated incremental borrowing rate as the discount rate for  leases.    • The lease term includes the noncancellable period of the lease. Lease receipts  included in the measurement of the lease receivable is composed of fixed payments  from the lessee.    The City monitors changes in circumstances that would require a remeasurement of  its lease, and will remeasure the lease receivable and deferred inflows of resources  if certain changes occur that are expected to significantly affect the amount of the  lease receivable.    II. RECONCILIATION OF GOVERNMENT‐WIDE AND FUND FINANCIAL  STATEMENTS    A. Explanation of certain differences between the governmental fund balance sheet  and the government‐wide statement of net position.    The governmental fund balance sheet includes reconciliation between fund balance‐ total governmental funds and net position‐governmental activities as reported in the  government‐wide statement of net position. One element of that reconciliation  explains that long‐term liabilities, including bonds, are not due and payable in the  current period and, therefore, are not reported in the funds.    59 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  51  B. Explanation of certain differences between the governmental fund statement of  revenues, expenditures, and changes in fund balances and the government‐wide  statement of activities.    The governmental fund statement of revenues, expenditures, and changes in fund  balances includes a reconciliation between net changes in fund balances – total  governmental funds and changes in net position of governmental states that, “the  issuance of long‐term debt (e.g., bonds) provides current financial resources to  governmental funds, while the repayment of the principal of long‐term debt  consumes the current financial resources of governmental funds. Also,  governmental funds report the effect of premiums, discounts, and similar items  when debt is first issued, whereas these amounts are deferred and amortized in the  statement of activities.”      III.  STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY    Annual budgets are adopted on a basis consistent with generally accepted  accounting principles for all governmental and enterprise funds.     The appropriated budget is prepared by fund, function, and department. The legal  level of control is the fund level. No funds can be transferred or added to a  budgeted item without Council approval. Appropriations lapse at the end of the  year. Budget amendments were only re‐classes at the function level and below and  there was no increase in budgeted revenues or expenses by function from  amendments.     IV.  DETAILED NOTES ON ALL FUNDS     A. Deposits and Investments    As of September 30, 2022, the primary government had the following investments:    Investment Type Certificates of deposit $ 1,276,495 0.48 Total fair value $ 1,276,495 Portfolio weighted average maturity 0.48 Average Maturity Carrying Value  (Years)   60 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  52  As of September 30, 2022, the 4A Component Unit had the following investments:    Investment Type Certificates of deposit $ 95,851 0.50 Total fair value $ 95,851 Portfolio weighted average maturity 0.50 Average Maturity Carrying Value  (Years)     As of September 30, 2022, the 4B Component Unit had the following investments:    Investment Type Certificates of deposit $ 284,621 0.58 Total fair value $ 284,621 Portfolio weighted average maturity 0.58 Average Maturity Carrying Value  (Years)     Interest rate risk – In accordance with its investment policy, the City manages its  exposure to declines in fair values by limiting the weighted average of maturity not  to exceed five years; structuring the investment portfolio so that securities mature to  meet cash requirements for ongoing operations; monitoring credit ratings of  portfolio position to assure compliance with rating requirements imposed by the  Public Funds Investment Act;  and invest operating funds primarily in short‐term  securities or similar government investment pools.    Credit risk – The City’s investment policy limits investments to obligations of the  United States, State of Texas, or their agencies and instrumentalities with an  investment quality rating of not less than “A” or its equivalent, by a nationally  recognized investment rating firm. Other obligations must be unconditionally  guaranteed (either express or implied) by the full faith and credit of the United  States Government or the issuing U.S. agency and investment pools with an  investment quality not less than AAA or AAA‐m, or equivalent, by at least one  nationally recognized rating service.     Custodial credit risk – deposits In the case of deposits, this is the risk that in the event  of a bank failure, the City’s deposits may not be returned to it.  State statutes require  that all deposits in financial institutions be insured or fully collateralized by U.S.  government obligations or its agencies and instrumentalities or direct obligations of  Texas or its agencies and instrumentalities that have a market value of not less than  the principal amount of the deposits. As of September 30, 2022, the market values of  pledged securities and FDIC exceeded bank balances.   61 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  53  Custodial credit risk – investments  For an investment, this is the risk that, in the event  of the failure of the 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 it will seek to safekeeping securities at  financial institutions, avoiding physical possession.  Further, all trades, where  applicable, are executed by delivery versus payment to ensure that securities are  deposited in the City’s safekeeping account prior to the release of funds.      B.  Receivables     1.   The following comprise trade receivable balances of the primary government at  year end:    Property taxes $ 96,986 $ 13,031 $‐                   $ 110,017       Sales tax 247,386           ‐                      ‐                   247,386       Franchise & local taxes 70,490 ‐                      ‐                   70,490         Hotel occupancy 41,594             ‐                      ‐                   41,594         EMS 596,402 ‐                      ‐                   596,402       Accounts 186,756 ‐                     1,540,774 1,727,530    Lease 106,511 ‐                      ‐                   106,511       Allowance (389,138)         (4,279)            (42,054)        (435,471)      $ 956,987          $ 8,752             $ 1,498,720    $ 2,464,459    General Service Debt Total& Electric Water, Sewer   2. The following comprise trade receivable balances of the component units at year  end:    Sales tax $ 123,693       $ 123,693       $ 247,386        $ 123,693       $ 123,693       $ 247,386        Total4A 4B     3. The City is the lessor of a contract in which the City receives lease payments  from AT&T for the use of an existing cell tower. The lease commenced on May 1,  2018, with a term of 120 months. Monthly lease payments of $1,632 will be paid  through April 1, 2023. The lease payments increase to $1,795 per month for the  duration of the lease term. As of September 30, 2022, the lease receivable and  offsetting deferred inflows amounted to $106,511 and $96,087, respectively.         62 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  54  The annual principal and interest payments to be received are as follows:    Year ending September 30, 2023 $ 16,423             $ 3,970                 2024 18,266             3,279                 2025 19,019             2,525                 2026 19,794             1,750                 2027 20,601             944                    Thereafter 12,408             169                    $ 106,511           $ 12,637              Principal Interest (4%) Governmental Activities     C. Inventory    The following comprise the inventory balances of the primary government at year  end:    Inventory type Electric Department $ 756,283 Water Department 54,734 Total $ 811,017 Cost                                     63 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  55  D. Capital Assets    A summary of changes in governmental activities capital assets for the year end  was as follows:    Capital assets, not being depreciated: Land $ 1,044,933       $‐                        $‐                         $ 1,044,933        Construction in progress ‐                      21,000               ‐                         21,000             1,044,933 21,000               ‐                         1,065,933 Capital assets, being depreciated: Infrastructure 20,352,231     221,499             ‐                         20,573,730      Buildings and improvements 6,878,785        ‐                         ‐                         6,878,785        Right to use assets 16,988            16,988             Machinery and equipment 4,698,919       645,988             ‐                         5,344,907        31,946,923 867,487 ‐                         32,814,410 Less accumulated depreciation Infrastructure 8,199,887       714,774             ‐                         8,914,661        Buildings and improvements 3,151,260       289,222             ‐                         3,440,482        Right to use assets ‐                      10,729               ‐                         10,729             Machinery and equipment 3,583,506       354,422             ‐                         3,937,928        Total accumulated depreciation 14,934,653 1,369,147 ‐                         16,303,800 Net capital assets being depreciated 17,012,270     (501,660)            ‐                         16,510,610      $ 18,057,203     $ (480,660)           $‐                         $ 17,576,543      Beginning Disposals / Ending Balances Increases Total Capital Assets Total capital assets not being depreciated Total capital assets being depreciated BalancesReclassifications   Depreciation was charged to governmental functions as follows:    General government $ 74,133                  Police department 115,061                Public works 760,852                Culture and recreation 266,554                Fire and rescue 128,360                Internal  service 24,187                  $ 1,369,147           Total Governmental Activities  Depreciation Expense       64 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  56  A summary of changes in business‐type activities capital assets for the year end  was as follows:    Capital assets, not  being depreciated: Land $ 496,867             $‐                           $‐                           $ 496,867              Construction in progress 15,165,671        6,408,634          (13,299,381)      8,274,924           Total capital assets not being depreciated 15,662,538        6,408,634          (13,299,381)      8,771,791           Capital assets, being depreciated: Infrastructure 31,840,396        457,868             13,299,381        45,597,645         Buildings and improvements 865,245              ‐                            ‐                           865,245              Machinery  and equipment 2,246,613          34,655                 ‐                           2,281,268           Total capital assets being depreciated 34,952,254        492,523             13,299,381        48,744,158         Less accumulated depreciation Infrastructure 17,584,263        1,458,783           ‐                           19,043,046         Buildings and improvements 648,601             21,578                 ‐                           670,179              Machinery  and equipment 1,807,818          97,661                 ‐                           1,905,479           Total accumulated depreciation 20,040,682        1,578,022           ‐                           21,618,704         Net  capital assets being depreciated 14,911,572        (1,085,499)         13,299,381        27,125,454         $ 30,574,110        $ 5,323,135          $‐                           $ 35,897,245        Total Capital Assets Beginning Disposals / Ending Balances Increases Reclassifications Balances   Depreciation was charged to business‐type activities as follows:    Water $ 387,804 Sewer 963,617 Electric 214,452 Other 12,149 $ 1,578,022          Total Business‐type  Activities  Depreciation  Expense                   65 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  57  A summary of changes in component unit (4A Component Unit) capital assets for  the year end was as follows:    Capital assets, being depreciated: Buildings and improvements $ 1,080,797     $‐                    $‐                         $ 1,080,797      Furniture and fixtures 40,950           ‐                     ‐                         40,950           Total capital assets being depreciated 1,121,747      ‐                     ‐                         1,121,747      Less accumulated depreciation Buildings and improvements 444,429        38,209           ‐                         482,638         Furniture and fixtures 30,259          3,485             ‐                         33,744           Total accumulated depreciation 474,688        41,694           ‐                         516,382         Net capital assets being depreciated 647,059        (41,694)          ‐                         605,365         $ 647,059        $ (41,694)         $‐                         $ 605,365         Beginning Retirements/Ending Balances Additions Reclassifications Balances Total Capital Assets   The 4A Component Unit recognized depreciation expense of $41,694 during the  year ended September 30, 2022.                                              66 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  58  E.   Long‐term Debt    The following is a summary of changes in the City’s total governmental long‐term  liabilities for the year ended. The City uses the debt service fund to liquidate  governmental activities debts.    Governmental Activities: Bonds and certificates: General Obligation Bonds $ 339,600      $‐                    $ (6,600)             $ 333,000       $6,600          Certificates of Obligation 1,418,100    ‐                    (268,500)        1,149,600   281,400     Less  deferred amounts: For  issuance premiums 75,647          ‐                    (14,686)           60,961          ‐                  1,833,347    ‐                    (289,786)        1,543,561   288,000     Other  liabilities: Note payable 144,066       ‐                    (46,776)           97,290         48,252       Lease liability 17,711          ‐                    (11,097)           6,614           6,614          $ 1,995,124   $‐                    $ (347,659)        $ 1,647,465   $ 342,866     Long ‐term  liabilities due in  more than one year $ 1,304,599    Business‐Type Activities: General Obligation Bonds $ 2,490,400   $‐                    $ (48,400)           $ 2,442,000   $ 48,400       Certificates of Obligation 33,906,900 ‐                    (671,500)        33,235,400 928,600     Less  deferred amounts: For  issuance premiums 2,794,715    ‐                    (137,737)        2,656,978    ‐                  39,192,015 ‐                    (857,637)        38,334,378 977,000     $ 39,192,015 $‐                    $ (857,637)        $ 38,334,378 $ 977,000     Long ‐term  liabilities due in  more than one year $ 37,357,378  One Year Total Governmental Activities Amounts Beginning Amortization/ Ending Due  within Balance Additions Payments Balance Total Business‐Type Activities       67 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  59  Long‐term debt at year end was comprised of the following debt issues:     General Obligation Bonds: $2,830,000 General Obligation Refunding Bond, Series 2021B, due in   installments through 2033, interest at 0.25% to 2.13% $ 333,000      $ 2,442,000     $ 2,775,000      $ 333,000      $ 2,442,000     $ 2,775,000      Certificates  of Obligation: $1,750,000 Certificates of Obligation, Series 2007,  due in annual installments through 2027, interest  at 4.4% $ 200,600      $ 389,400        $ 590,000         $4,260,000 Certificates of Obligation, Series 2013,  due in annual installments through 2033, interest  at 2% to 3.7% 24,000         176,000        200,000         $5,870,000 Certificates of Obligation, Series 2015,  due in annual installments through 2035, interest  at 3.4% to 5.5%‐                    4,955,000     4,955,000      $9,240,000 Certificates of Obligation, Series 2017,  due in annual installments through 2035, interest  at 3% to 4%‐                    9,155,000     9,155,000      $1,535,000 Certificates of Obligation, Series 2019,  due in annual installments through 2026, interest  at 3% to 4.75% 925,000       ‐                     925,000         $18,615,000 Certificates of Obligation, Series 2021A,  due in annual installments through 2046, interest  at 2% to 4%‐                    18,560,000  18,560,000   $ 1,149,600   $ 33,235,400  $ 34,385,000   Plus deferred amounts: Issuance premium $ 60,961         $ 2,656,978     $ 2,717,939      $ 60,961         $ 2,656,978     $ 2,717,939      Note Payable: $435,000 Note payable to financial institution, due in annual installments of $51,535 through 2024, interest  at 3.346% $ 97,290         $‐                     $ 97,290           $ 97,290         $‐                     $ 97,290           Lease Liabilities: 6,614            ‐                     6,614              $ 1,647,465   $ 38,334,378  $ 39,981,843  Total Long ‐term  Liabilities Total Business ‐ Total General Obligation Bonds Total Certificates  of Obligation Governmental Type Activities Activities Total Deferred Amounts Total Note Payable   Lease for  use of copier; commenced May  1, 2018 with a  term of 60  months; monthly  payments of $1,017; optional renewal period     68 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  60  Long‐term liabilities applicable to the City’s governmental activities are not due  and payable in the current period and accordingly, are not reported as fund  liabilities in the governmental funds.  Interest on long‐term debt is not accrued in  governmental funds, but rather is recognized as an expenditure when due.    The annual requirements to amortize governmental and business‐type activities  debt issues outstanding at year ending were as follows:    General Obligation Bonds    General Obligation  Bonds Year ending September 30, 2023 $ 6,600                $ 5,157                $ 48,400             $ 37,821              2024 31,200             5,134                228,800           37,652              2025 30,600             4,956                224,400           36,348              2026 31,200             4,690                228,800           34,395              2027 31,800             4,341                233,200           31,833              Thereafter 201,600           14,428             1,478,400        105,804            $ 333,000           $ 38,706             $ 2,442,000        $ 283,853            Principal Interest Principal Interest Governmental Activities Business‐Type Activities     Combination Tax and Revenue Certificates of Obligations    Year ending September 30, 2023 $ 281,400           $ 73,746             $ 928,600           $ 1,115,439         2024 262,400           53,781             797,600           1,086,489         2025 274,100           34,135             835,900           1,061,395         2026 287,500           13,615             902,500           1,037,405         2027 44,200             1,945                935,800           1,011,425         2028 ‐                         ‐                        1,010,000        978,275            Thereafter ‐                         ‐                        27,825,000     8,761,600         $ 1,149,600        $ 177,222           $ 33,235,400     $ 15,052,028      Principal Interest Principal Interest Governmental Activities Business‐Type Activities     General obligation bonds are direct obligations of the City for which its full faith  and credit are pledged. Repayment of general obligation bonds are from taxes  levied on all taxable property located within the City.     69 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  61  Note payable    Year ending September 30, 2023 $ 48,252             $ 3,283                 2024 49,038             1,668                 $ 97,290             $ 4,951                 Governmental Activities Principal Interest     The City entered into a note payable to finance property. The property is classified  as machinery and equipment with a total carrying value as of yearend for  governmental activities of $204,481. This property serves as collateral for the note  payable. In the event the City were to default on the agreements the lender has the  right to take possession of the property.    Lease liabilities    Year ending September 30, 2023 $ 6,614                $88                      $ 6,614                $88                      Governmental Activities Principal Interest     The City entered into a lease to finance a copier machine. The property is classified  as right to use asset with a total carrying value as of yearend for governmental  activities of $6,259.                                   70 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  62  F.   Other Long‐term Liabilities    The following is a summary of changes in the City’s other long‐term liabilities for  the year ended. In general, the City uses the general fund to liquidate  governmental activities compensated absences.     Governmental Activities: Compensated Absences $ 107,472      $ 5,182        $‐                    $ 112,654      $ 101,389       Compensated Absences  in  internal service fund 36,739         ‐                 (165)             36,574         32,917         Total Governmental Activities $ 144,211      $ 5,182        $ (165)             $ 149,228      $ 134,306       Long ‐term  Liabilities  Due in More  than One Year $ 14,922          Business‐Type Activities: Compensated Absences $ 81,386        $ 4,461        $‐                    $ 85,847         $ 77,262         Total Business‐Type Activities $ 81,386        $ 4,461        $‐                    $ 85,847         $ 77,262         Long ‐term  Liabilities  Due in More  than  One Year $ 8,585            Amounts Due Within One Year Beginning Balance Additions Reductions Ending Balance   G.   Conduit Debt    Before the current year, the City issued notes payable totaling $230,461,407 for the  purpose of assisting with financing needed by not‐for‐profit organizations to  promote their cause. The final maturities on notes payable range from March 2019  through December 2041. The notes are secured by various assets of the borrower.  The City has no liability for the notes payable in the event of default by the  borrowers. Accordingly, the bonds are not reported as liabilities in the City’s  financial statements.    H.  Deferred Charge on Refunding    Deferred charges resulting from the issuance of 2021B general obligation refunding  bonds have been recorded as a deferred outflow of resources and are being  amortized to interest expense over the terms of the respective refunded debts.  Current year balances for governmental and business‐type activities totaled  $10,512 and $77,088, respectively. Current year amortization expense for  governmental and business‐type activities totaled $908 and $9,429, respectively.  71 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  63  I. Interfund Transactions     Amounts transferred between funds relate to amounts collected, various capital  expenditures, annual funding, and debt payments.    Transfer Out: General $‐                    $ 1,318,511      $ 1,318,511   Debt  Service 51,535          ‐                      51,535         Water, sewer, & electric 764,763       ‐                      764,763      $ 816,298      $ 1,318,511      $ 2,134,809   General Total  Capital  Projects  Transfer In:   The internal service fund provides administrative services to the general and  water, sewer, & electric funds.     Below is a summary of the amounts paid from these funds to the internal service  fund for the year ended September 30, 2022:    Paid by: General $ 1,190,927         Enterprise 1,810,722         $ 3,001,649          Internal  Service   Received by:   The compositions of interfund due to/from balances as of the year ended September  30, 2022 were as follows:      Payable fund: General $ 70,548                 $ 70,548                  Enterprise  Receivable  fund:     As of September 30, 2022, the 4A and 4B component unit had a payable balance of  $67,408, respectively, totaling $134,816, due to the primary government.     Interfund balances resulted from the timing difference between the dates that (1)  interfund goods and services are provided or reimbursable expenditures occur, (2)  72 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  64  transactions are recorded in the accounting system, and (3) payments between  funds are made. All balances are expected to be paid in the subsequent year.    J. Fund Equity     The City records fund balance restrictions on the fund level to indicate that a  portion of the fund balance is legally restricted for a specific future use or to  indicate that a portion of the fund balance is not available for expenditures.     The following is a list of fund balances restricted/committed by the City:    Municipal  court $ 15,856             *$‐                         Tourism 149,895           *‐                         Library 105,557           **‐                         Public safety 85,198             *‐                         Debt  service 461,401            ‐                         Capital projects ‐                        3,347,015         Parks 11,837              ‐                         Streets 1,352,429         ‐                         A.R.P grant  ‐ public safety 2,167,759         ‐                         Employee  benefits ‐                        123,993            $ 4,349,932        $ 3,471,008         * Restricted by enabling legislation ** Restricted by donor  Committed   Fund Balance   Restricted Gov.  Fund Balance      V.  OTHER INFORMATION    A. Risk Management    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  participates along with over 2,800 other entities in the Texas Municipal League’s  Intergovernmental Risk Pools.  The Pool purchases commercial insurance at group  rates for participants in the Pool.  The City has no additional risk or responsibility to  the Pool outside of the payment of insurance premiums. The City has not  significantly reduced insurance coverage or had settlements which exceeded  coverage amounts for the past three years.      73 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  65  B. Contingent Liabilities    Amounts received or receivable from granting agencies are subject to audit and  adjustment by grantor agencies, principally the federal government. Any  disallowed claims, including amounts already collected, may constitute a liability of  the applicable funds.  The amounts of expenditures which may be disallowed by the  grantor cannot be determined at this time although the City expects such amounts,  if any, to be immaterial.    Liabilities are reported when it is probable that a loss has occurred, and the amount  of the loss can be reasonably estimated.  Liabilities include an amount for claims  that have been incurred but not reported. Claim liabilities are calculated considering  the effects of inflation, recent claim settlement trends, including frequency and  amount of payouts, and other economic and social factors.    C. Construction commitments    The government has active construction projects as of September 30, 2022. The  projects include street construction and improvements, sewer plant and the  construction of additional water lines and repairs.                                             74 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  66  At year end the government’s commitments with contractors are as follows:    Project 2020‐2021 Street Rehabilitation Reynolds Asphalt $ 277,043          2020‐2021 Street Rehabilitation Martinez Brothers 21,917            298,960          FM 455 Relocation of Utilities Dannenbaum Engineering 128,554          FM 455 Relocation of Utilities Power D Utility Services 20,335            FM 455 Relocation of Utilities Quality Excavation 129,451          FM 455 Relocation of Utilities Primoris T&D 573,519          851,859          Railroad Lift Station Alan Plummer Associates 132,980          WWTP Bar screen replacement Taknek, LLC 14,489            WWTP Bar screen replacement Patterson Professional Services 5,000              WWTP Bar screen replacement Alan Plummer Associates 11,961            WWTP Bar screen replacement Kimley‐Horn & Associates 285,850          WWTP Bar screen replacement KSA Engineers 26,724            WWTP Bar screen replacement Power‐D Utility 61,000            405,024          New Sewer Plant Alan Plummer Associates 23,995            23,995 $ 1,712,818Total Project Total Project Total Project Total Project Total Remaining  CommitmentVendor     D. Arbitrage     The Tax Reform Act of 1986 instituted certain arbitrage consisting of complex  regulations with respect to issuance of tax‐exempt bonds after August 31, 1986.   Arbitrage regulations deal with the investment of tax‐exempt bond proceeds at an  interest yield greater than the interest yield paid to bondholders. Generally, all  interest paid to bondholders can be retroactively rendered taxable if applicable  rebates are not reported and paid to the Internal Revenue Service at least every five  years for applicable bond issues.  Accordingly, there is the risk that if such  calculations are not performed correctly, a substantial liability to the City could  result.  The City does anticipate that it will have an arbitrage liability and performs  75 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  67  annual calculations to estimate this potential liability. The City will also engage an  arbitrage consultant to perform the calculations in accordance with Internal  Revenue Service’s rules and regulations if indicated.    E. Defined Benefit Pension Plans    1.   Plan Description    The City of Sanger, Texas participates as one of more than 920 plans in the  nontraditional, joint contributory, hybrid defined benefit pension plan administered  by the Texas Municipal Retirement System (TMRS). TMRS is an agency created by  the State of Texas and administered in accordance with the TMRS Act, Subtitle G,  Title 8, Texas Government Code (the TMRS Act) as an agent multiple‐employer  retirement system for municipal employees in the State of Texas. The TMRS Act  places the general administration and management of the System with a six‐ member Board of Trustees. Although the Governor, with the advice and consent of  the Senate, appoints the Board, TMRS is not fiscally dependent on the State of  Texas. TMRS’s defined benefit pension plan is a tax‐qualified plan under Section  401 (a) of the Internal Revenue Code. TMRS issues a publicly available  comprehensive annual financial report (CAFR) that can be obtained at  www.tmrs.com.    All eligible employees of the city are required to participate in TMRS.    2.  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.    The plan provisions are adopted by the governing body of the City, within the  options available in the state statutes governing TMRS.     76 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  68  Plan provisions for the City were as follows:     Plan Year 2021 Plan Year 2020  Employee deposit rate 6.0% 6.0%  Matching ratio (city to  employee)  2 to 1 2 to 1  Years required for vesting 5 5  Service retirement eligibility  (expressed as age / years of  service)  60/5, 0/20 60/5, 0/20  Updated service credit 100% Repeating Transfers 100% Repeating Transfers  Annuity increase (to retirees) 0% of CPI  0% of CPI     Employees covered by benefit terms    At the December 31, 2021 valuation and measurement date, the following  employees were covered by the benefit terms:    Inactive employees or beneficiaries currently receiving benefits 31  Inactive employees entitled to but not yet receiving benefits 26  Active employees 77  Total 134     3.  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 of Sanger were required to contribute 6% of their annual  gross earnings during the fiscal year. The contribution rates for the City of Sanger  were 8.56% and 8.50% in calendar years 2021 and 2022, respectively. The City’s  contributions to TMRS for the year ended September 30, 2022, were $434,276, and  were equal to the required contributions.      77 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  69  4.  Net Pension Liability    The City’s Net Pension Liability (NPL) was measured as of December 31, 2021, and  the Total Pension Liability (TPL) used to calculate the Net Pension Liability was  determined by an actuarial valuation as of that date.    Actuarial assumptions:    The Total Pension Liability in the December 31, 2021 actuarial valuation was  determined using the following actuarial assumptions:    Inflation         2.5% per year  Overall payroll growth      2.75% per year  Investment Rate of Return    6.75%, net of pension plan investment expense,      including inflation        Salary increases are based on a service‐related table. Mortality rates for active  members are based on the PUB(10) mortality tables with the Public Safety table  used for males and the General Employee table used for females. Mortality rates for  healthy retirees and beneficiaries are based on the Gender‐distinct 2019 Municipal  Retirees of Texas mortality tables. The rates for actives, healthy retirees and  beneficiaries are projected on a fully generational basis by Scale UMP to account for  future mortality improvements. For disabled annuitants, the same mortality tables  for healthy retirees is used with a 4‐year set‐forward for males and a 3‐year set‐ forward for females. In addition, a 3.5% and 3.0% minimum mortality rate is  applied, for males and females respectively, to reflect the impairment for younger  members who become disabled. The rates are projected on a fully generational basis  by Scale UMP to account for future mortality improvements subject to the floor.    The actuarial assumptions were developed primarily from the actuarial  investigation of the experience of TMRS over the four‐year period from December  31, 2014 to 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. 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.     78 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  70  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. In determining their best estimate of a recommended investment return  assumption under the various alternative asset allocation portfolios, GRS focused  on the area between (1) arithmetic mean (aggressive) without an adjustment for  time (conservative) and (2) the geometric mean (conservative) with an adjustment  for time (aggressive). The target allocation and best estimates of real rates of return  for each major asset class in fiscal year 2022 are summarized in the following table:    Asset Class Target Allocation Long‐Term Expected Real  Rate of Return (Arithmetic)  Global Public Equity 35.0% 7.55%  Core Fixed Income 6.0% 2.00%  Non‐Core Fixed Income 20.0% 5.68%  Other Public/Private Markets 12.0% 7.22%  Real Estate 12.0% 6.85%  Hedge Funds 5.0% 5.35%  Private Equity 10.0% 10.00%     Total 100.0%     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.                79 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  71  Changes in the Net Pension Liability:    Total Pension  Liability (a) Plan Fiduciary  Net Position (b) Net Pension  Liability (a) – (b) Balance at 12/31/20 $          12,479,409 $              11,424,832 $                   1,054,577  Changes  for  the year:    Service Cost                 579,590                                 ‐                           579,590     Interest  (on  the Total Pension Liab.)                845,902                                 ‐                           845,902     Difference  between expected  and         actual experience                   70,056                                 ‐                             70,056     Changes  of assumptions                            ‐                                   ‐                                      ‐       Contributions  – employer                            ‐                        401,724                       (401,724)    Contributions  – employee                            ‐                        281,582                       (281,582)    Net  investment  income                            ‐                     1,491,263                    (1,491,263)    Benefit  payments, including     refunds of emp. contributions               (474,649)                  (474,649)                                  ‐       Administrative expense                            ‐                           (6,891)                           6,891     Other  changes                            ‐                                  47                                 (47)      Net  changes              1,020,899                   1,693,076                       (672,177) Balance at 12/31/21 $          13,500,308 $              13,117,908 $                       382,400    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 1‐percentage‐point lower (5.75%) or 1‐ percentage‐point higher (7.75%) than the current rate:    1% Decrease Current Single  Rate 1% Increase 5.75% Assumption 6.75% 7.75%  $ 2,389,510                          $ 382,400                              $ (1,262,811)                              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.        80 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  72  5.  Pension Expense and Deferred Outflows and Inflows of Resources Related to  Pensions    For the year ended September 30, 2022, the City recognized pension expense of  $192,354.    At September 30, 2022, the City reported deferred outflows and deferred inflows of  resources related to pensions from the following sources:  Difference between projected and  investment earnings  $‐                                         $ (764,922)                           Changes  in actuarial assumptions 42,357                               ‐                                          Differences  between expected and actual  economic experience 147,788                            ‐                                          Contributions  subsequent  to the  measurement  date 314,636                            ‐                                             Total $ 504,781                           $ (764,922)                           Deferred Outflows of Resources Deferred (Inflows) of Resources The City reported $314,637 as deferred outflows of resources related to pensions  resulting from contributions subsequent to the measurement date that will be  recognized as a reduction of the net pension liability for the year ending September  30, 2023.     Other amounts reported as deferred outflows and inflows of resources related to  pensions will be recognized in pension expense as follows:     Year ended December 31: 2022 $ (72,855)              2023 (252,325)            2024 (123,335)            2025 (128,823)            2026 2,561                  Thereafter ‐                          $ (574,777)              F. Postemployment Benefits Other Than Pensions    The City also participates in the cost sharing multiple‐employer defined benefit  group‐term life insurance plan operated by the Texas Municipal Retirement System  (TMRS) known as the Supplemental Death Benefits Fund (SDBF). The City elected,  81 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  73  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 1 of any year  to be effective the following January 1.     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);  retired employees are insured for $7,500; this coverage is an “other  postemployment benefit,” or OPEB.    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 for the  upcoming year; the intent is not to pre‐fund retiree term life insurance during  employees’ entire careers.     Employees covered by benefit terms    At the December 31, 2021 valuation and measurement date, the following  employees were covered by the benefit terms:    Inactive employees or beneficiaries currently receiving benefits     20  Inactive employees entitled to but not yet receiving benefits       7  Active employees     77  Total     104    The City’s retiree contribution rates to the TMRS SDBF for the years ended 2022,  2021 and 2020 are as follows:    Plan/  Calendar Year  Annual  Required  Contribution  (Rate)  Actual  Contribution  Made  (Rate)  Percentage of  ARC  Contributed  2020 0.02% 0.02% 100.0%  2021 0.05% 0.05% 100.0%  2022 0.05% 0.05% 100.0%    82 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  74  The City’s contributions to the TMRS SDBF for the years ended 2022, 2021, and 2020  were $1,991, $1,764, and $746, respectively, which equaled the required  contributions each year.    Total OPEB Liability    The City’s Postemployment Benefits Other Than Pensions Liability (OPEB) was  measured as of December 31, 2021, and the Total OPEB Liability was determined by  an actuarial valuation as of that date.    Actuarial assumptions:    The Total OPEB Liability in the December 31, 2021 actuarial valuation was  determined using the following actuarial assumptions:    Inflation                 2.5% per year  Overall payroll growth  3.5% to 11.5%, including inflation per year  Discount rate                1.84%  Retirees’ 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    Salary increases were based on a service‐related table. Mortality rates for active  members, retirees, and beneficiaries were based on the gender‐distinct RP2000  Combined Healthy Mortality Tables with Blue Collar Adjustment, with male rates  multiplied by 109% and female rates multiplied by 103%. The rates are projected on  a fully generational basis by scale BB to account for future mortality improvements.  For disabled annuitants, the gender‐distinct RP2000 Combined Healthy Mortality  Tables with Blue Collar Adjustment are used with males rates multiplied by 109%  and female rates multiplied by 103% with a 3‐year set‐forward for both males and  females. In addition, a 3% minimum mortality rate is applied to reflect the  impairment for younger members who become disabled. The rates are projected on  a fully generational basis by scale BB to account for future mortality improvements  subject to the 3% floor.            83 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  75  Discount Rate:    The discount rate used to measure the Total OPEB Liability was 1.84%. The  discount rate was based on the Fidelity Index’s “20‐Year Municipal GO AA Index”  rate as of December 31, 2021.    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 1.84%, as well as what the City’s total OPEB liability (asset) would  be if it were calculated using a discount rate that is 1‐percentage‐point lower (.84%)  or 1‐percentage‐point higher (2.84%) than the current rate:    $ 243,025                     $ 196,167                         $ 159,688           1% Decrease (.84%) Current Single Rate Assumption 1.84%  1% Increase (2.84%)     Changes in the Total OPEB Liability:    Total OPEB  Liability Balance at 12/31/20 $                       171,483  Changes  for  the year:    Service Cost                           16,895     Interest                             3,575     Change in benefit terms                                    ‐       Difference between expected and         actual experience                                   81     Changes  of assumptions                             6,480     Benefit  payments                           (2,347)      Net  changes                           24,684  Balance at 12/31/21 $                       196,167      OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of   Resources Related to OPEB    For the year ended September 30, 2022, the City recognized OPEB expense of  $26,161.    84 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  76  At September 30, 2022, the City reported deferred outflows of resources and  deferred inflows of resources related to the OPEB liability from the following  sources:    Differences  between expected and   actual economic experience $                                   ‐                              (6,858) Changes  in assumptions                           35,301                                     ‐    Contributions  subsequent to measurement  date                             1,764                                     ‐    Total $                          37,065 $                          (6,858) Deferred Outflows of Resources Deferred (Inflows) of Resources     The City reported $1,764 as deferred outflows of resources related to pensions  resulting from contributions subsequent to the measurement date that will be  recognized as a reduction of the OPEB liability for the year ending September 30,  2023.     Other amounts reported as deferred outflows and inflows of resources related to  OPEB will be recognized in pension expense as follows:    Year ended December 31: 2022 $ 5,691                  2023 5,691                  2024 4,905                  2025 5,876                  2026 5,395                  Thereafter 885                     $ 28,443                   G. Restatements    Due to the implementation of GASB Statement No. 87, Leases, the City restated  beginning net position/fund balance for governmental activities, the general fund,  and the internal service fund. In addition, the City restated beginning net position  of governmental activities to correct prior year accumulated depreciation on capital  assets.       85 Item 1. City of Sanger, Texas  NOTES TO FINANCIAL STATEMENTS, Continued  September 30, 2022  77  The restatement of beginning fund balance/net position is as follows:    $ 31,052,935      $ 12,939,232    $ (106,661)           Correction  to accumulated depreciation (40,025)             ‐                        ‐                         Adoption  of GASB 87 ‐ lessor 8,467                8,467               ‐                         Adoption  of GASB 87 ‐ lessee (723)                   ‐                       (282)                   Restated beginning net position/fund balance $ 31,020,654      $ 12,947,699    $ (106,943)           Governmental Activities General Service  Fund Internal  Prior  year ending net  position/fund balance, as  reported   H. Subsequent Events    On January 17, 2023 the City issued a Limited Tax Note, Series 2023 for $5,065,000.  The proceeds of the note will be used primarily to pay for costs of new vehicles and  equipment, purchase three pieces of property  for use by the City, improvements for  street and utility improvements, and pay costs of issuing the note. The note bears  interest at 3.7% per annum and will be repaid over 8 years.    The City entered into a contract for the purchase of an ambulance for $348,777 and  fire truck for $1,793,532.    There were no other subsequent events warranting disclosure through January 25,  2023, the date the financial statements were available to be issued.    I. New Accounting Pronouncements    The City has adopted the provision of Governmental Accounting Standard Board  (GASB) Statement No. 87, entitled Leases. Due to the implementation of GASB 87 in  the current year, the City recorded right to use assets, lease liabilities, lease  receivables, and related deferred inflows for lease revenue.            86 Item 1. (This page intentionally left blank.) 78 87 Item 1. REQUIRED SUPPLEMENTARY INFORMATION 79 88 Item 1. Revenues Property tax $5,393,999 $5,393,999 $5,518,833 $124,834 Sales tax 1,200,000 1,200,000 1,450,256 250,256 Franchise and local taxes 308,700 308,700 424,614 115,914 License and permits 424,000 424,000 336,051 (87,949) Charges for services 1,202,625 1,202,625 1,117,799 (84,826) Fire and rescue 635,000 635,000 663,254 28,254 Contributions and donations - - 5,396 5,396 Intergovernmental - - 1,328,248 1,328,248 Fines and forfeitures 153,300 153,300 139,139 (14,161) Investment income 100,000 100,000 218,370 118,370 Other revenue 87,500 87,500 337,672 250,172 9,505,124 9,505,124 11,539,632 2,034,508 Expenditures Current: General government 2,689,757 2,694,757 2,528,483 166,274 Police department 1,803,243 1,803,243 1,785,204 18,039 Municipal court 239,400 239,400 204,612 34,788 Fire and EMS 1,599,164 1,599,164 1,413,267 185,897 Parks and recreation 764,292 764,292 563,541 200,751 Public works 1,215,798 1,215,798 935,093 280,705 Debt service: Principal 46,690 46,776 53,546 (6,770) Interest 4,845 4,759 4,759 - Capital outlay 323,989 323,989 524,468 (200,479) 8,687,178 8,692,178 8,012,973 679,205 Revenues Over (Under) Expenditures $817,946 $812,946 $3,526,659 $2,713,713 Final Budget Total Expenditures Actual Total Revenues Original Budget City of Sanger, Texas SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL- GENERAL FUND (Page 1 of 2) For the Year Ended September 30, 2022 Variance with Final Budget 80 89 Item 1. Transfers in $816,298 $821,298 $816,298 $(5,000) Transfers (out)(1,634,244) (1,687,739) (1,318,511) 369,228 Insurance recoveries - - 3,981 3,981 (817,946)(866,441)(498,232) 368,209 Net Change in Fund Balance $- $(53,495) 3,028,427 $3,081,922 Beginning fund balance 12,947,699 $15,976,126 Notes to Required Supplementary Information 1. Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP). Ending Fund Balance Total Other Financing Sources (Uses) Other Financing Sources (Uses) Original Budget Variance with Actual Final BudgetFinal Budget SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL- GENERAL FUND (Page 2 of 2) For the Year Ended September 30, 2022 City of Sanger, Texas 81 90 Item 1. Total pension liability Service cost $579,590 $547,534 $498,768 Interest (on the Total Pension Liability)845,902 780,457 709,455 Changes in benefit terms - - - Differences between expected and actual experience 70,056 38,473 89,057 Changes of assumptions - - 92,583 Benefit payments, including refunds of participant contributions (474,649) (351,235) (373,476) Net change in total pension liability 1,020,899 1,015,229 1,016,387 Total pension liability - beginning 12,479,409 11,464,180 10,447,793 Total pension liability - ending (a)$13,500,308 $12,479,409 $11,464,180 Plan fiduciary net position Contributions - employer $401,724 $359,731 $321,275 Contributions - members 281,582 264,509 243,698 Net investment income 1,491,263 787,844 1,365,511 Benefit payments, including refunds of participant contributions (474,649) (351,235) (373,476) Administrative expenses (6,891) (5,093) (7,705) Other 47 (199) (231) Net change in plan fiduciary net position 1,693,076 1,055,557 1,549,072 Plan fiduciary net position - beginning 11,424,832 10,369,275 8,820,203 Plan fiduciary net position - ending (b)$13,117,908 $11,424,832 $10,369,275 $382,400 $1,054,577 $1,094,905 97.17%91.55%90.45% Covered payroll $4,693,038 $4,408,488 $4,061,633 8.15%23.92%26.96% Notes to schedule: City of Sanger, Texas SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS Years ended December 31, 1) This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend is compiled, only available information is shown. Plan fiduciary net position as a percentage of the total pension liability Fund's net position as a percentage of covered payroll 2020 Fund's net pension liability - ending (a) - (b) 2021 2019 82 91 Item 1. 1 $462,521 $438,324 $408,943 $369,950 $340,004 648,013 590,632 545,333 521,853 476,571 - - - - - 93,857 38,794 (78,516) (89,808) 47,610 - - - 47,847 - (251,071) (208,451) (230,245) (260,514) (204,026) 953,320 859,299 645,515 589,328 660,159 9,494,473 8,635,174 7,989,659 7,400,331 6,740,172 $10,447,793 $9,494,473 $8,635,174 $7,989,659 $7,400,331 $294,606 $276,169 $240,177 $231,097 $211,283 226,912 217,171 202,113 195,568 187,821 (264,466) 1,040,205 461,955 9,831 350,203 (251,071) (208,451) (230,245) (260,514) (204,026) (5,106) (5,387) (5,214) (5,988) (3,656) (267) (273) (281) (296) (301) 608 1,319,434 668,505 169,698 541,324 8,819,595 7,500,161 6,831,656 6,661,957 6,120,633 $8,820,203 $8,819,595 $7,500,161 $6,831,655 $6,661,957 $1,627,590 $674,878 $1,135,013 $1,158,004 $738,374 84.42%92.89%86.86%85.51%90.02% $3,781,589 $3,619,524 $3,368,554 $3,259,471 $3,130,346 43.04%18.65%33.69%35.53%23.59% 20142016201720152018 83 92 Item 1. 9/30/2022 9/30/2021 9/30/2020 9/30/2019 $434,276 $377,301 $341,109 $320,019 $434,276 $377,301 $341,109 $320,019 Contribution deficiency (excess)$- $- $- $- Annual covered payroll $5,099,265 $4,462,235 $4,209,793 $4,060,365 8.52%8.46%8.10%7.88% Valuation Date: Notes 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 23 years Asset Valuation Method 10 Year smoothed market; 12% soft corridor Inflation 2.5% Salary Increases 3.5% 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 Other Information: Notes There were no benefit changes during the year. NOTES TO SCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSION PLAN Post-retirement: 2019 Municipal Retirees of Texas Mortality Tables. The rates are projected on a fully 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. 1) This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend is compiled, only available information is shown. City of Sanger, Texas SCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSION PLAN Years Ended: Contributions in relation to the actuarially determined contribution Employer contributions as a percentage of covered payroll Actuarially determined employer contributions 84 93 Item 1. 9/30/2018 9/30/2017 9/30/2016 9/30/2015 1 $287,348 $266,753 $247,432 $225,111 $287,348 $266,753 $247,432 $225,111 $- $- $- $- $3,706,912 $3,549,724 $3,475,512 $3,130,346 7.75%7.51%7.12%7.19% 85 94 Item 1. Total OPEB liability Service cost $16,895 $12,785 $8,529 $9,076 Interest (on the Total OPEB Liability)3,575 3,799 3,938 3,691 Changes in benefit terms - - - - Differences between expected and actual experience 81 (468) (3,932) (9,264) Changes of assumptions 6,480 24,053 22,174 (7,993) Benefit payments, including refunds of participant contributions (2,347) (882) (812) (377) Net changes 24,684 39,287 29,897 (4,867) Total OPEB liability - beginning 171,483 132,196 102,299 107,166 Total OPEB liability - ending $196,167 $171,483 $132,196 $102,299 Covered payroll $4,693,038 $4,408,488 $4,061,633 $3,781,859 4.18%3.89%3.25%2.70% Notes to schedule: 1 2 20182021 This schedule is presented to illustrate the requirement to show information for ten years. However, until a full ten-year trend is compiled, only available information is shown. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB statement No. 75 to pay related benefits. City of Sanger, Texas SCHEDULE OF CHANGES IN POSTEMPLOYMENT BENEFITS OTHER THAN PENSION (OPEB) LIABILITY AND RELATED RATIOS TEXAS MUNICIPAL RETIREMENT SYSTEM Years ended December 31, 20192020 Total OPEB Liability as a percentage of covered payroll 86 95 Item 1. 1 $7,601 3,432 - - 9,310 (363) 19,980 87,186 $107,166 2 $3,619,524 2.96% 2017 87 96 Item 1. (This page intentionally left blank.) 88 97 Item 1. OTHER SUPPLEMENTARY INFORMATION 89 98 Item 1. Operating Revenues Charges for services $2,285,070 $2,531,747 $8,287,972 Connection fees - - 53,510 Tap fees 153,000 216,500 - Other revenue - - - 2,438,070 2,748,247 8,341,482 Operating Expenses Salaries and wages 679,377 380,716 1,308,809 Contracted services 134,091 78,324 441,414 Utilities 161,705 184,235 2,755 Materials and supplies 39,848 69,804 78,078 Water and electric purchases 154,537 - 4,977,201 Repairs and maintenance 249,722 190,494 123,983 Depreciation 387,804 963,617 214,452 1,807,084 1,867,190 7,146,692 630,986 881,057 1,194,790 Nonoperating Revenues (Expenses) Investment income - - - Interest expense - - - - - - Income (Loss) Before Transfers 630,986 881,057 1,194,790 Transfers (out)- - (669,763) $630,986 $881,057 $525,027 Change in Net Position Water Total Operating Revenues Total Operating Expenses Operating Income (Loss) Total Nonoperating Revenues (Expenses) City of Sanger, Texas COMBINING SCHEDULE OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS - BY DEPARTMENT For the Year Ended September 30, 2022 Sewer Electric 90 99 Item 1. $- $13,104,789 - 53,510 - 369,500 69,762 69,762 69,762 13,597,561 - 2,368,902 - 653,829 - 348,695 - 187,730 - 5,131,738 - 564,199 12,149 1,578,022 12,149 10,833,115 57,613 2,764,446 247,377 247,377 (1,027,070) (1,027,070) (779,693) (779,693) (722,080) 1,984,753 (95,000) (764,763) $(817,080) $1,219,990 Administration Total 91 100 Item 1. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Kelly Edwards, City Secretary AGENDA ITEM: Consideration and possible action on the minutes from the January 17, 2023, meeting. SUMMARY: N/A FISCAL INFORMATION: Budgeted: N/A Amount: $0.00 GL Account: N/A RECOMMENDED MOTION OR ACTION: Approve the minutes from the January 17, 2023, meeting. ATTACHMENTS: 01-17-2022 City Council minutes 101 Item 2. City Council Minutes 01-17-2023 Page 1 of 5 CITY COUNCIL MEETING MINUTES JANUARY 17, 2023, 6:00 PM CITY COUNCIL REGULAR MEETING HISTORIC CHURCH BUILDING - 403 N 7TH STREET, SANGER, TEXAS CALL THE WORK SESSION TO ORDER AND ESTABLISH A QUORUM Mayor Muir called the work session to order at 6:02 p.m. COUNCILMEMBERS PRESENT Mayor Thomas Muir Mayor Pro Tem, Place 2 Gary Bilyeu Councilmember, Place 1 Marissa Barrett Councilmember, Place 3 Dennis Dillon Councilmember, Place 5 Victor Gann COUNCILMEMBERS ABSENT Councilmember, Place 4 Allen Chick STAFF MEMBERS PRESENT: City Manager John Noblitt, City Secretary Kelly Edwards, City Attorney Hugh Coleman, and Chief of Police Waylan Rhodes. OVERVIEW OF ITEMS ON THE REGULAR AGENDA Mayor Muir moved to executive session. EXECUTIVE SESSION Pursuant to the Open Meetings Act, Chapter 551, the City Council Will Meet in a Closed Executive Session in Accordance with the Texas Government Code: Section 551.074. PERSONNEL MATTERS For deliberations regarding the appointment, employment, evaluation, reassignment, duties, discipline or dismissal of a public officer or employee - City Attorney Council convened into executive session at 6:03 p.m. 102 Item 2. City Council Minutes 01-17-2023 Page 2 of 5 RECONVENE INTO THE WORK SESSION Reconvene into Work Session - No action will be taken. Any action deemed necessary as a result of Executive Session will be made during the Regular Session. RECONVENE INTO THE WORK SESSION Council reconvened into open session at 7:35 p.m. ADJOURN THE WORK SESSION There being no further business, Mayor Muir adjourned the work session at 7:35 p.m. CALL THE REGULAR MEETING TO ORDER AND ESTABLISH A QUORUM Mayor Muir called the work session to order at 7:35: p.m. COUNCILMEMBERS PRESENT Mayor Thomas Muir Mayor Pro Tem, Place 2 Gary Bilyeu Councilmember, Place 1 Marissa Barrett Councilmember, Place 3 Dennis Dillon Councilmember, Place 5 Victor Gann COUNCILMEMBERS ABSENT Councilmember, Place 4 Allen Chick STAFF MEMBERS PRESENT: City Manager John Noblitt, City Secretary Kelly Edwards, City Attorney Hugh Coleman, Finance Director Clayton Gray, Municipal Court Clerk Christy Dyer, Chief of Police Waylan Rhodes, Fire Chief David Pennington, and Fire Marshal Casey Welborn. INVOCATION AND PLEDGE Councilmember Dillon gave the invocation, the Pledge of Allegiance was led by Councilmember Barrett. CITIZENS COMMENTS No one addressed the Council. 103 Item 2. City Council Minutes 01-17-2023 Page 3 of 5 SPECIAL PRESENTATIONS AND ANNOUNCEMENTS 1. American Legion Post 268 presenting the awards for Police Officer and Firefighter/Paramedic of the year for 2022. Mr. Clint Smith announced that Jacob Lewis was nominated Firefighter/Paramedic of the year for 2022 and read a letter of recommendation. Mr. Clint Smith announced that Officer Reece Dunn and Detective Justin Lewis were nominated Police Officers of the year for 2022 and read about an operation completed by the officers. REPORTS 2. Presentation and update on Municipal Court. Mayor Muir moved to Item 3 of the agenda. Director Dyer provided a presentation and overview of Municipal Court. Councilmember Bilyeu said he would like to visit and tour the Municipal Court offices. 3. Construction update from DEC Engineering, Dannenbaum, regarding the IH-35 / FM 455 Expansion Project. Joe Garcia provided an update regarding the project providing the locations of bores completed at the QuikTrip location and on 3rd Street, testing and staking for the fire hydrant, the site of the concrete batch plant for the project, the tentative date scheduled for the Pre-construction meeting, mobilization, reimbursements, and providing as-builts. Mayor Muir moved back to Item 2 of the agenda. CONSENT AGENDA 4. Consideration and possible action on the minutes from the January 3, 2023, meeting. 5. Consideration and possible action on Ordinance 01-01-23, Calling and ordering the May 6, 2023, General Election to elect three Councilmembers for Places 1, 3, and 5, for a two-year term. 6. Consideration and possible action on a 6.6% rate increase from Waste Connections, Inc. for solid waste and recycling services. 7. Consideration and possible action on an Encroachment Agreement with QT South, LLC, a Texas limited liability company, and authorization for the City Manager to execute the agreement. 104 Item 2. City Council Minutes 01-17-2023 Page 4 of 5 Councilmember Bilyeu requested Item 7 of the consent agenda be removed for discussion. Councilmember Dillon asked about recycling collection pertaining to Item 6 of the consent agenda. Motion to approve Items 4, 5, and 6 made by Councilmember Bilyeu, Seconded by Councilmember Dillon. Voting Yea: Councilmember Barrett and Councilmember Councilmember Gann. Motion passed unanimously. Motion to approve Item 7 made by Councilmember Bilyeu Seconded by Councilmember Gann. Voting Yea: Councilmember Barrett and Councilmember Gann. Motion passed unanimously. FUTURE AGENDA ITEMS No discussion. INFORMATIONAL ITEMS 8. Atmos Rider GCR - Rate Filing Docket No 10170 - December 16, 2022 9. Financial Statements October 2022 and November 2022 10. Disbursement Report October 2022 11. Disbursement Report November 2022 12. Disbursement Report December 2022 EXECUTIVE SESSION Council did not convene into executive session. Section 551.074. PERSONNEL MATTERS For deliberations regarding the appointment, employment, evaluation, reassignment, duties, discipline or dismissal of a public officer or employee - City Attorney 105 Item 2. City Council Minutes 01-17-2023 Page 5 of 5 RECONVENE INTO REGULAR SESSION Reconvene into Regular Session and take any action deemed necessary as a result of Executive Session. Motion to approve an employment agreement with the City Attorney and a four percent (4%) increase as discussed in executive session made by Councilmember Bilyeu, Seconded by Councilmember Dillon. Voting Yea: Councilmember Barrett and Councilmember Gann. Motion passed unanimously. ADJOURN There being no further business, Mayor Muir adjourned the meeting at 8:22 p.m. _______________________________ Thomas E. Muir, Mayor ______________________________ Kelly Edwards, City Secretary 106 Item 2. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Jim Bolz, Director of Public Works AGENDA ITEM: Consideration and possible action to issue the notice to proceed with South Manor Court cul-de-sac project. SUMMARY:  Item was sent to Council by staff due to the amount of project  The City of Sanger is currently in a contract with Martinez Brothers Concrete and Landscaping, LLC, for concrete work at a fixed per unit cost  Funds for this project have been budgeted FISCAL INFORMATION: Budgeted: YES Amount: $84,166.25 GL Account: 30-5360 RECOMMENDED MOTION OR ACTION: Staff recommends approval ATTACHMENTS:  Quote from Martinez Brothers for work being done on South Manor Court cul-de-sac 107 Item 3. 108 Item 3. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Clayton Gray, Finance Director AGENDA ITEM: Consideration, Acknowledgement, and Acceptance of the Annual Financial Report and Related Audit by BrooksWatson & Co. for the Fiscal Year Ending September 30, 2022. SUMMARY:  The City is required under the Texas Local Government Code and City Charter to have an audit of its financial statements each year. An independent Certified Public Accountant must conduct this audit.  The audit was performed by BrooksWatson & Co. and was conducted in accordance with governmental accounting standards and fulfills the requirements set in state law.  The audit resulted in an unmodified (“clean”) opinion indicating that the financial statements are presented fairly, in all material aspects, in accordance with generally accepted financial principles.  The auditors presented the report and their findings in City Council Work Session. FISCAL INFORMATION: N/A RECOMMENDED MOTION OR ACTION: Staff recommends that the City Council accept the annual audit for the Fiscal Year Ending September 30, 2022. ATTACHMENTS: Financial Report for the year ended September 30, 2022 109 Item 4. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Waylan Rhodes, Chief of Police AGENDA ITEM: Consideration and possible action on an Inter-Local Cooperation Agreement between Denton County and the City of Sanger Police and Fire Departments for the use of the Denton County Radio Communications System. SUMMARY:  Inter-local agreement will allow for both the Police and Fire Departments to continue using the Denton County radio system for the purpose of performing governmental functions and services to the citizens of Sanger.  The use of the System in the provision of governmental services benefits the public health and welfare, promotes efficiency and effectiveness to the citizens of Sanger.  The advantages of a regional approach to providing police and fire services include increased services provided and increased consistency and efficiency in policing efforts.  Utilizing regionalized police and fire services, from the consolidation of shared needs to the merger of local departments, is a viable solution that allows local cities to meet the challenges of providing quality services to their communities while providing the law enforcement profession with a sustainable future. FISCAL INFORMATION: Budgeted: YES Amount: $2,880.00 (Fire Department) GL Account: 24-5460 Budgeted: YES Amount: $1,776.00 (Police Department) GL Account: 20-5430 RECOMMENDED MOTION OR ACTION: Staff recommends Council authorize this inter-local agreement between the City of Sanger Police and Fire Departments and Denton County as proposed. ATTACHMENTS:  Inter-Local Cooperation Agreement between Denton County and the City of Sanger Police and Fire Departments for the use of the Denton County radio communication system. 110 Item 5. 111 Item 5. 112 Item 5. 113 Item 5. 114 Item 5. 115 Item 5. 116 Item 5. 117 Item 5. 118 Item 5. 119 Item 5. 120 Item 5. 121 Item 5. 122 Item 5. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Clayton Gray, Finance Director AGENDA ITEM: Consideration and possible action on Ordinance 02-03-23, amending the budget for the 2022-2023 fiscal year and authorizing amended expenditures as provided; providing for the repeal of all ordinances in conflict; providing a cumulative clause; providing for a severability clause; and providing a savings clause; an establishing an effective date. SUMMARY:  The Police Department recently engaged Gayla Robinson Consulting to audit and purge the Department’s property and evidence room.  The total cost for these services was $9,800.  This cost was not budgeted in this fiscal year.  The Police Department will use a cost savings of $3,907 from the budgeted purchase of evidence lockers will be used to fund a portion of the cost  The Police Department would like to transfer $5,893 from the Forfeited Property Fun to the General Fund to pay for the remainder of the expense. FISCAL INFORMATION: Budgeted: NO Amount: $5,893.00 GL Account: See “Exhibit A” RECOMMENDED MOTION OR ACTION:  Staff recommends approval of Ordinance 02-03-23 ATTACHMENTS:  Ordinance 02-03-23  Memorandum from Police Chief Waylan Rhodes 123 Item 6. Ordinance – Amending the FY 2022-2023 Budget - No. 1 Police Department Page 1 of 3 CITY OF SANGER, TEXAS ORDINANCE 02-03-23 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANGER, DENTON COUNTY, TEXAS, (BUDGET AMENDMENT 1) AMENDING ORDINANCE #09-23-22, WHICH WILL AMEND THE BUDGET FOR THE 2022-2023 FISCAL YEAR AND AUTHORIZING AMENDED EXPENDITURES AS PROVIDED; PROVIDING FOR THE REPEAL OF ALL ORDINANCES IN CONFLICT; PROVIDING A CUMULATIVE CLAUSE; PROVIDING FOR A SEVERABILITY CLAUSE; AND PROVIDING A SAVINGS CLAUSE; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state law and Charter; and WHEREAS, the City Council approved Ordinance 09-23-22 adopting the budget for the 2022-2023 Fiscal Year on September 19, 2022; and WHEREAS, this amendment was prepared and presented to the City Council, and after consideration, it is the consensus of the City Council to amend the approved budget ordinance; and WHEREAS, the City Council finds that the passage of this Resolution is in the best interest of the citizens of Sanger. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS: SECTION 1. That the annual budget for the 2022-2023 Fiscal Year is hereby amended to increase expenditures in the Forfeited Property Fund by $5,893 and increase revenues and expenditures in the General Fund by $5,893, as shown in Exhibit “A”. SECTION 2. Expenditures during the 2022-2023 Fiscal Year shall be made in accordance with the amended budget approved herein, unless otherwise authorized by a duly enacted ordinance of the City, and said budget document shall be on file for public inspection in the office of the City Secretary. SECTION 3. That all matters stated in the preamble are found to be true and correct and are incorporated herein as if copied in their entirety. SECTION 4. It is hereby declared to be the intention of the City Council that the sections, paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same 124 Item 6. Ordinance – Amending the FY 2022-2023 Budget - No. 1 Police Department Page 2 of 3 would have been enacted by the City Council without the incorporation in this Ordinance of any such unconstitutional word, phrase, clause, sentence, paragraph, or section. SECTION 5. That this Ordinance shall be cumulative of all other City Ordinances and all other provisions of other Ordinances adopted by the City which are inconsistent with the terms or provisions of this Ordinance are hereby repealed. SECTION 6. This ordinance will take effect immediately from and after its passage and the publication of the caption, as the law and Charter in such case provides. PASSED AND APPROVED by the City Council of the City of Sanger, Texas, on this 6th day of February, 2023. APPROVED: ________________________________ ATTEST: Thomas E. Muir, Mayor ________________________________ APPROVED TO FORM: Kelly Edwards, City Secretary ________________________________ Hugh Coleman, City Attorney 125 Item 6. Ordinance – Amending the FY 2022-2023 Budget - No. 1 Police Department Page 3 of 3 FORFEITED PROPERTY FUND Expenditures G/L Account Account Name Original Budget Increase Decrease Amended Budget 480-74-7401 Transfer to General Fund 0.00 5,893.00 0.00 5,893.00 Net Change to Expenditures 5,893.00 GENERAL FUND Revenues G/L Account Account Name Original Budget Increase Decrease Amended Budget 001-00-4992 Transfer from Forfeited Property Fund 0.00 5,893.00 0.00 5,893.00 Net Change to Revenues 5,893.00 Expenditures G/L Account Account Name Original Budget Increase Decrease Amended Budget 001-20-5420 Capital Equipment 96,845.00 0.00 (3,907.00)92,938.00 001-20-5420 Contractual Services 0.00 9,800.00 0.00 9,800.00 Net Change to Expenditures 5,893.00 EXHIBIT A Ordinance #02-03-23 126 Item 6. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Ramie Hammonds, Development Service Director AGENDA ITEM: Consideration and possible action acknowledging no responses to the Request for Qualifications (RFQ) for the update to the Roadway Impact Fee Study were received; and proceeding with reposting the Request for Qualifications (RFQ) for the same. SUMMARY:  Council gave consent to issue a RFQ for an ordinance rewrite on January 3, 2023  Staff issued an RFQ for the update to the Roadway Impact Fee Study on January 4, 2023 with a due date of January 24, 2023  Staff did not receive any responses to the RFQ request  Staff is requesting to reissue RFQ on February 7, 2023 with a new due date of March 3, 2023 FISCAL INFORMATION: Budgeted: N/A Amount: N/A GL Account: N/A RECOMMENDED MOTION OR ACTION: Staff recommends motion to cancel bid award due to lack of qualified responses and to reissue RFQ ATTACHMENTS: RFQ Request 127 Item 7. CITY OF SANGER, TEXAS REQUEST FOR QUALIFICATIONS (RFQ) UPDATE ROADWAY IMPACT FEE STUDY PROPOSAL DUE DATE: 12:00 Noon Central Time Tuesday, March 3, 2023 ISSUED BY: CITY OF SANGER DEVELOPMENT SERVICES DEPARTMENT 201 BOLIVAR STREET SANGER, TX 76266 128 Item 7. 2 CITY OF SANGER, TEXAS REQUEST FOR QUALIFICATIONS (RFQ) UPDATE ROADWAY IMPACT FEE STUDY SECTION 1. INTRODUCTION: Purpose The City of Sanger, Texas is seeking the assistance of a professional consultant to update the Roadway Impact Fee Study. Which must include a Land Use Assumption Plan and Impact Fee Capital Improvement Plan. SECTION 2. COMMUNITY PROFILE: City Overview The City of Sanger, Texas, with a population of approximately 9,000 is located in North Texas within Denton County and located along both sides of I-35 and north and south of FM 455. Sanger is comprised of nearly twelve (12) square miles and is neighbored by Denton to the south, Valley View to the north, Lake Ray Roberts and Pilot Point to the east, and an unincorporated area to the west. Major transportation corridors include I-35 and FM 455. The city is comprised of a mix of residential, commercial, and industrial land uses as well as a vibrant downtown area. SECTION 3. PROJECT BACKGROUND: The current Roadway Impact Fee Study was completed in 2016 and implemented in 2017. The City recently adopted a new comprehensive plan called Sanger 2040 Comprehensive Plan. This plan is meant to be a guideline for future development. The updated study needs to reflect the increase in residential, commercial, and industrial development. SECTION 4. SCOPE OF SERVICES AND DELIVERABLES: The selected consultant shall prepare the updated Roadway Impact Fee Study in accordance with the Local Government Code. The study shall include a Land Use Assumptions Plan and Impact Fee Capital Improvement Plan. In addition to the study, the consultant shall provide the City with an updated Fee Collection Rate and attend all meetings related to the adoption of the updated study and fees. SECTION 5. INFORMATION PROVIDED BY THE CITY: The Code of Ordinances of the City of Sanger is available at Franklin Legal Publishing via a link at the City’s website. This includes all development regulations. Any regulations adopted but not yet codified will be available from the City of Sanger. SECTION 6. TIMELINE: It is expected that a contract will be executed between the City and the selected consulting firm within forty-five (45) days of the due date for proposals. It is anticipated that the project will be completed within nine (9) months from the signing of the contract. 129 Item 7. 3 SECTION 7. SUBMISSION DETAILS: Statement of Qualifications The consultant shall submit a Statement of Qualifications. The statement, at minimum, should address each of the specific topics listed below (additional information may be included). Failure to include any of the following requested information may be cause for the proposal to be considered incomplete and thus rejected. 1. Provide a cover letter on firm letterhead and identify the project manager and key staff involved along with contact information for the project manager. 2. Written presentation of the qualifications of the firm and their understanding of the work to be performed. 3. List of services that will be provided. 4. Availability, credentials, and related experience of the firm and key staff with similar studies, preferably with municipal governments. 5. Provide copies of the resumes of the proposed project manager and key staff. Provide information on specific experiences, including roadway impact study, with successful outcomes in conducting the process and making presentations to public bodies. 6. Include with their proposals a list of at least three (3) current references for whom comparable work has been performed in the past three (3) years, specifically citing work in communities similar to Sanger. This list shall include the municipality’s name, person to contact, address, telephone number, email address, and a brief, but adequately detailed description of the work performed. 7. Provide complete or partial examples of work similar in nature to this project. 8. List of anticipated sub-contractors and/or partners, if any, and their availability, credentials, and related experience. 9. Explain the methodology you propose to successfully perform the services outlined in the Scope of Work. 10. Include a statement on the anticipated time frame based on the scope of work as listed in this RFQ. Report on prior experience in delivering services within the prescribed time frame. SECTION 8. SUBMISSION INSTRUCTIONS: STATEMENT OF QUALIFICATIONS MUST BE RECEIVED BY 12:00 NOON (CENTRAL TIME) MARCH 3, 2023 SUBMISSIONS RECEIVED AFTER THE DEADLINE WILL NOT BE CONSIDERED SUBMISSIONS WILL BE PUBLICALLY OPENED AND ANNOUNCED ON MARCH 3, 2023 AT 2:00 PM AT CITY OF SANGER CITY HALL 502 ELM ST, SANGER, TX Four (4) printed copies of the Statement of Qualifications in a sealed envelope should be sent to: Ramie Hammonds Development Services Director 130 Item 7. 4 City of Sanger 502 Elm Street Sanger, TX 76266 Phone: 940-458-2059 Email: rhammonds@sangertexas.org One (1) electronic, PDF copy of the Statement should also be included on a USB/Flash drive. Questions should be directed to Ramie Hammonds, Development Services Director, at the contact information listed above. SECTION 9. SELECTION PROCESS AND CRITERIA FOR CONSIDERATION OF QUALIFICATIONS: Statements will be reviewed and evaluated by the City staff and on a number of criteria, including, but not limited to the following:  Overall responsiveness and quality of the proposal in clearly stating an understanding of the project.  Technical understanding of ordinance writing for a City like Sanger, Texas.  Experience and knowledge in developing similar plans by consultant personnel who will be directly involved with the project.  The nature and quality of the expertise the consultant possesses in a full range of required disciplines.  The experience and availability of support staff for the project.  The ability to complete the plan within the given timeframe.  References. After evaluating the proposals, the City may request additional information from any consultant identified as most responsive to this RFQ. At its discretion, the City may require any consultant to make a presentation to provide an opportunity to clarify the submission. The City will schedule any such presentations. The City will evaluate the written proposals and will select the consultant which meets the best interest of the City. The City shall be the sole judge of its own best interests, the proposals, and the resulting negotiated agreement. The City’s decisions will be final. The City reserves the right to negotiate any and all elements of this proposal, including, but not limited to, the fee structure and terms of the contract, with the proposing firm selected. A. DISCLAIMER This RFQ does not commit the City to enter into a contract, nor does it obligate the City to pay for any costs incurred in the preparation and submission of Statements or anticipation of a contract. The City reserves the right at its sole discretion: to make selections, to reject any or all submissions, to issue subsequent RFQ, to remedy technical errors in the RFQ process, and to enter into a contract with one or more consultants for the provisions of any, all or some of the services described herein. 131 Item 7. 5 B. AGREEMENT FOR PROFESSIONAL SERVICES Attached as Exhibit A is the City of Sanger’s standard agreement for professional services. The agreement also indicates the insurance and indemnification requirements that the City will require of the selected firm. C. ADDITIONAL INFORMATION: 1. A person or business that contracts with Sanger or who seeks to contract with the City must file a “Conflict of Interest Questionnaire” (FORM CIQ) which is available online at www.ethics.state.tx.us and a copy of which is attached to this guideline. The form contains mandatory disclosures regarding “employment or business relationships” with a municipal officer. Officials may be asked to clarify or interpret various portions of the questionnaire. 2. Compliance with HB 89. A person or business that contracts with Sanger or who seeks to contract with the City shall not boycott Israel at any time while providing products or services to the City of Sanger. This requirement does not apply to companies with fewer than ten full-time employees; or contracts that are less than $100,000.00. [ ] Yes, we agree [ ] No, we do not agree [ ] N/A 3. Respondent verifies that it does not boycott energy companies and will not boycott energy companies during the term of this contract, as those terms are defined by Chapter 2274, Government Code. This requirement does not apply to companies with fewer than ten full-time employees; or contracts that are less than $100,000.00. [ ] Yes, we agree [ ] No, we do not agree [ ] N/A 4. Respondent verifies that it does not have a practice, policy, guidance, or directive that discriminates against a firearm entity or firearm trade association and will not discriminate during the term of this contract against a firearm entity or firearm trade association, as those terms are defined by Chapter 2274, Government Code. This requirement does not apply to companies with fewer than ten full- time employees; or contracts that are less than $100,000.00. [ ] Yes, we agree [ ] No, we do not agree [ ] N/A 5. Compliance with SB 252. A person or business that contracts with Sanger or who seeks to contract with the City shall not do business with Iran, Sudan, or a foreign terrorist organization while providing products or services to the City of Sanger. [ ] Yes, we agree [ ] No, we do not agree 132 Item 7. 6 The undersigned affirms that he/she has read and understands the specifications, terms, and conditions, all exhibits and attachments contained herein and that they are duly authorized to execute this agreement and response to the Request for Qualifications. ____________________ ____________________ ____________________ Signature Company Date 133 Item 7. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Ramie Hammonds, Development Services Director AGENDA ITEM: Conduct a public hearing regarding a zoning change from (B-1) Business-1 to (SF-10) Single Family-10 for approximately 0.5877 acres of land, described as MARY H SHIRLEY LOT 7, generally located on the southwest corner of 2nd Street and Church Street. SUMMARY:  The applicant is proposing to rezone the subject property of approximately 0.5877 acres from (B-1) Business-1 to (SF-10) Single Family-10 zoning.  The property is platted as one lot. The applicant has indicated that he would like to replat to create a second residential lot.  The site currently has one residential home and one accessory building.  The property has a depth of approximately 156 feet and a width of approximately 209 feet. This would allow for a second lot and be in conformance with the SF-10 zoning regulations.  The property is surrounded on the north, west, and south by SF-10 and on the east by (I-1) Industrial 1.  The requested zoning conforms with the Future Land Use Map.  The rezoning of this property provides better consistency of zoning in that area.  Staff mailed out 22 public hearing notices to owners of properties within 200 feet of the subject property and at the time of this report had received one response in FAVOR.  The Planning and Zoning Commission recommended APPROVAL on 01-09-23. FISCAL INFORMATION: Budgeted: N/A Amount: N/A GL Account: N/A RECOMMENDED MOTION OR ACTION: N/A ATTACHMENTS: Location Map 134 Item 8. S F -1 0SF-1 0 S F -1 0SF-1 0 S F -1 0SF-1 0SF-8SF-8 I -1I-1 B -1B-1 S F -1 0SF-1 0 S F -1 0SF-1 0 S 3 R D S T S 2 N D S TAUSTIN ST C H U R C H S T /Location: 503 S. 2nd St.Zoning Change RequestProject: 22SANZO N-0067 DISCLA IMER:This map was g en e ra te d by GI S da ta p ro vid edby the S anger GIS De pa rtme nt . Th e City o f Sanger does not gu a ra n te e the c orrec tne ss oraccuracy of any fe a tu re s o n th is ma p. Th ese ma pproducts are fo r illust ra tio n pu rpo se s o n ly an dare not suit able fo r site -s pe cific d e cision ma king .GIS dat a is subje ct to co nst an t cha n ge s, an dmay not be comple te , a ccu rat e o r cu rren t. S F -1 0SF-1 0 S F -1 0SF-1 0 S F -1 0SF-1 0SF-8SF-8 S F -1 0SF-1 0 S F -1 0SF-1 0 S F -1 0SF-1 0 I -1I-1 M F -2MF-2 S 3 R D S T S 2 N D S TAUSTIN ST C H U R C H S T Cur re nt Zoning Prop osed Zon in g 0 1 0 0 2 0 050 F e e t Cit y Lim its Exh ibits 135 Item 8. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Ramie Hammonds, Development Services Director AGENDA ITEM: Consideration and possible action on Ordinance No. 02-02-23 regarding a zoning change from (B-1) Business-1 to (SF-10) Single Family-10 for approximately 0.5877 acres of land, described as MARY H SHIRLEY LOT 7, generally located on the southwest corner of 2nd Street and Church Street. SUMMARY:  The applicant is proposing to rezone the subject property of approximately 0.5877 acres from (B-1) Business-1 to (SF-10) Single Family-10 zoning.  The applicant has indicated that he would like to plat to create two residential lots.  The site currently has one residential home and one accessory building.  The property has a depth of approximately 138 feet and a width of approximately 200 feet. This would allow for a second lot that would be in conformance with the SF-10 zoning regulations.  The property is surrounded on the north, west, and south by SF-10 and on the east by (I-1) Industrial 1.  The requested zoning conforms with the Future Land Use Map.  The rezoning of this property provides better consistency of zoning in that area.  Staff mailed out 22 public hearing notices to owners of properties within 200 feet of the subject property and at the time of this report had received one response in FAVOR.  The Planning and Zoning Commission recommended APPROVAL on 01-09-23. FISCAL INFORMATION: Budgeted: N/A Amount: N/A GL Account: N/A RECOMMENDED MOTION OR ACTION: Staff recommends APPROVAL. ATTACHMENTS: Location Map Ordinance No. 02-02-23 Application Letter of Intent SF-10 Zoning Regulations Response Form – In Favor 136 Item 9. S F -1 0SF-1 0 S F -1 0SF-1 0 S F -1 0SF-1 0SF-8SF-8 I -1I-1 B -1B-1 S F -1 0SF-1 0 S F -1 0SF-1 0 S 3 R D S T S 2 N D S TAUSTIN ST C H U R C H S T /Location: 503 S. 2nd St.Zoning Change RequestProject: 22SANZO N-0067 DISCLA IMER:This map was g en e ra te d by GI S da ta p ro vid edby the S anger GIS De pa rtme nt . Th e City o f Sanger does not gu a ra n te e the c orrec tne ss oraccuracy of any fe a tu re s o n th is ma p. Th ese ma pproducts are fo r illust ra tio n pu rpo se s o n ly an dare not suit able fo r site -s pe cific d e cision ma king .GIS dat a is subje ct to co nst an t cha n ge s, an dmay not be comple te , a ccu rat e o r cu rren t. S F -1 0SF-1 0 S F -1 0SF-1 0 S F -1 0SF-1 0SF-8SF-8 S F -1 0SF-1 0 S F -1 0SF-1 0 S F -1 0SF-1 0 I -1I-1 M F -2MF-2 S 3 R D S T S 2 N D S TAUSTIN ST C H U R C H S T Cur re nt Zoning Prop osed Zon in g 0 1 0 0 2 0 050 F e e t Cit y Lim its Exh ibits 137 Item 9. Ordinance – 02-02-23 – 503 S 2nd Street – Zoning Change Page 1 of 2 CITY OF SANGER, TEXAS ORDINANCE 02-02-23 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANGER, DENTON COUNTY, TEXAS, REGARDING AMENDING THE ZONING MAP OF APPROXIMATELY 0.5877 ACRES OF TRACT DESCRIBED AS MARY H SHIRLEY LOT 7; FROM (B-1) BUSINESS 1 TO (SF-10) SINGLE FAMILY 10; PROVIDING FOR THE REPEAL OF ALL ORDINANCES IN CONFLICT; PROVIDING A CUMULATIVE CLAUSE; PROVIDING FOR A SEVERABILITY CLAUSE; PROVIDING FOR A PENALTY OF FINE IN ACCORDANCE WITH SECTION 1.109 OF THE CODE OF ORDINANCE FOR VIOLATIONS; AND PROVIDING A SAVINGS CLAUSE; AUTHORIZING PUBLICATION; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City of Sanger (the “City”) is a home rule municipality regulated by state law and Charter; and WHEREAS, the City Council finds it necessary for the public health, safety, and welfare that development occur in a controlled and orderly manner; and WHEREAS, the Planning and Zoning Commission on January 9, 2023, duly covered and conducted public hearing for the purpose of assessing a request for amendment to the Zoning Map, recommending approval for the hereinafter described property; and WHEREAS, all requests for amendment to the Zoning Map were duly filed with the City of Sanger, Texas, concerning the hereinafter described property; and WHEREAS, the following provision of proper legal notice requirements, including written notice to owners within 200 feet of the subject property, were made in the time and manner prescribed by law; and WHEREAS, the City Council finds that the passage of this Ordinance is in the best interest of the citizens of Sanger. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS: SECTION 1. That an amendment to the Zoning Map from (B-1) Business 1 to (SF-10) Single Family 10 is hereby granted for the property generally located on the southwest corner of 2nd Street and Church St. and commonly known as 503 S 2nd Street, described in Exhibit A. SECTION 2. That all matters stated in the preamble are found to be true and correct and are incorporated herein as if copied in their entirety. SECTION 3. It is hereby declared to be the intention of the City Council that the sections, paragraphs, sentences, clauses, phrases and words of this Ordinance are severable and, if any 138 Item 9. Ordinance – 02-02-23 – 503 S 2nd Street – Zoning Change Page 2 of 2 word, phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining portions of this Ordinance, since the same would have been enacted by the City Council without the incorporation in this Ordinance of any such unconstitutional word, phrase, clause, sentence, paragraph, or section. SECTION 4. Any person, firm or corporation who shall violate any of the provisions of this article shall be guilty of a misdemeanor and upon conviction shall be fined in accordance with the general penalty provision found in The Code of Ordinances, Section 1.109 General Penalty for Violations of Code. SECTION 5. This ordinance will take effect immediately from and after its passage and the publication of the caption, as the law and Charter in such cases provide. PASSED AND APPROVED by the City Council of the City of Sanger, Texas, on this 6th day of February, 2023. APPROVED: ________________________________ ATTEST: Thomas E. Muir, Mayor ________________________________ APPROVED TO FORM: Kelly Edwards, City Secretary ________________________________ Hugh Coleman, City Attorney 139 Item 9. 140 Item 9. 141 Item 9. 142 Item 9. SECTION 52 “SF-10” - SINGLE-FAMILY RESIDENTIAL DISTRICT - 10 General Purpose and Description - This district was previously the Old SF-3 Single-Family Residential District - 3. The Old SF-3 was renamed in May 2010 to SF-10 to prevent confusion with the SF-3 district described in Section 11 of the Zoning Ordinance. 52.1 Permitted Uses: A. Uses permitted in the SF-2 through SF-10 districts are outlined in the chart in Section 30. 52.2 Area Regulations: A. Size of Yards: 1. Minimum Front Yard - Twenty-five feet (25')[.] 2. Minimum Side Yard - eight feet (8'); Twenty feet (20') on corner adjacent to side street. No side yard for allowable nonresidential uses shall be less than twenty -five feet (25'). 3. Minimum Rear Yard - Twenty-five feet (25')[.] B. Size of Lots: 1. Minimum Lot Area - Six thousand five hundred (6,500) square feet[.] 2. Minimum Lot Width - Sixty feet (60')[.] 3. Minimum Lot Depth - One hundred feet (100')[.] C. Minimum Dwelling Size: One thousand two hundred (1,200) square feet[.] D. Maximum Lot Coverage: Forty percent (40%) by the main building; Sixty percent (60%) by the main building, accessory buildings, driveways and parking; and any other concrete work, flat work, etc. E. Parking Regulations: Not less than two (2) off-street parking spaces shall be provided behind the front yard line. Off-street parking spaces and Loading Requirements shall be provided in Section 32. F. Other Regulations: 1. Accessory Buildings: a. Minimum Front Yard - Sixty feet (60')[.] b. Minimum Side Yard - Ten feet (10')[.] c. Minimum Rear Yard - Ten feet (10')[.] (Ordinance 05-10-10 adopted 5/3/10) 143 Item 9. 144 Item 9. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Ramie Hammonds, Development Services Director AGENDA ITEM: Consideration and possible action on the Preliminary Plat of STC Phase 2, being 119.199 acres, located in the City of Sanger, and generally located on the west side of Sanger Circle Addition and west of Montecristo Lane and Bridle Path Lane. SUMMARY:  The applicant is proposing to create 407 single-family lots and 9 open-space lots from 4 unplatted tracts.  This site is located on the west side of the Sanger Circle Addition and west of Montecristo Lane and Bridle Path Lane.  The lots have a minimum 60’ width and 100’ depth with a minimum sq footage of 6500 square feet.  The subdivision will be accessed through Sanger Circle via Joshua Drive, Legend Drive, and Avion Drive.  This subdivision is zoned SF-10 and is compatible with Sanger Circle.  The property is located in the City of Sanger.  Planning & Zoning recommended APPROVAL on 1-9-23. FISCAL INFORMATION: Budgeted: N/A Amount: N/A GL Account: N/A RECOMMENDED MOTION OR ACTION: Staff recommends APPROVAL. ATTACHMENTS: Location Map Preliminary Plat Application Letter of Intent 145 Item 10. JOSHUA DR CAS A M AG NA L N AV I O N D R B E R I N GDR LAKEPARKDR BRIDLEPATHLN LIG A LN MONTECRISTOLN ELI TE R D B U R L I N G T O N N O R T H E R N S A N T A F E /Project Name: Stephens TownCrossing Ph 2 - Preliminar y PlatProject: 22SANZO N-0061 0 500 1,000250 Fe et DISCLA IMER:This map wa s g en e ra te d by GI S da ta p ro vid edby the S a ng er GIS De pa rtme nt . Th e City o f Sanger do es n ot gu a ra n te e the c orrec tne ss oraccuracy o f a n y fe a tu re s o n th is ma p. Th ese ma pproducts are fo r illust ra tio n pu rpo se s o n ly an dare not suit ab le fo r site -s pe cific d e cision ma king .GIS dat a is su bje ct to co nst an t cha n ge s, an dmay not b e co mple te , a ccu rat e o r cu rren t.Date: 11/20 /2 02 2 3 :4 9:4 3 P MDoc Name : 2 2 SA NZON-0 06 1 _S TC P ha se 2 Pre limin ary P la tCity L imi ts Exhi bi ts SubjectArea 146 Item 10. MO N T E C R I S T O LA N EReuben Bebee Survey,Abstract No. 29R O A D F RO A D G RO A D L RO A D D LE G E N D D R I V E ROAD M R O A D N R O A D N RO A D L R O A D O RO A D O RO A D P RO A D Q ROA D R ROAD S ROA D S ROAD T JOS H U A D R I V E P.O.B. P.O.C. JOS H U A D R I V E G: \ T X N \ P r o j e c t s \ S a n g e r _ D e v e l o p m e n t _ L L C \ 9 2 9 8 - 0 0 - S t e p h e n s _ T o w n e _ C r o s s i n g _ P h a s e _ 1 \ S V \ 0 4 _ C A D \ 9 2 9 8 - 0 0 _ P P L T _ S O U T H . d w g 2 0 2 3 - 0 1 - 3 1 - 0 8 : 3 1 j h o r n GENERAL NOTES: 1.Bearing system for this survey is based on the North American Datum of 1983, NA2011 (Epoch 2010.00), Texas State Plane Coordinate System, North Central Zone (4202) with an applied combined scale factor of 1.00015063. Distances and areas shown are surface values in U.S. Survey Feet. 2.The floodplain boundaries shown hereon are approximate and are not depicted as a result of an on-the-ground survey. The subject tract lies with Zone X and Zone A as delineated on Flood Insurance Rate Map for Denton County, Texas and Incorporated Areas, Map Numbers 48121C0070G and 48121C0210G with Map Revised April 18, 2011. Zone X - Areas determined to be outside the 0.2% annual chance floodplain Zone A - (Special flood hazard areas subject to inundation by the 1% annual chance flood event) - No base flood elevations determined 3.The square footage value shown hereon is a mathematical value calculated from the boundary data shown hereon. This value in no way represents the precision of closure of this survey or the accuracy of corner monuments found or placed. 4.1,217,106 Square Feet / 27.94 Acres of Right-of-Way dedicated by this Plat. 5. Block A, Lot 36X; Block E, Lot 34X; Block G, Lots 28X-29X and Block N, Lots 24X-25X are Common Areas. 6.All common areas, drainage easements, and detention facilities will be owned and maintained by the H.O.A./property owner. Any common area within the city's right-of-way will require a facilities agreement, to be reviewed by and approved by the city. 777 Main Street, Suite 1900, Fort Worth, TX 76102 BGE, Inc. TBPLS Registration No. 10194416 Tel: 817-887-6130 • www.bgeinc.com Copyright 2022 Contact: René Silvas, R.P.L.S. Telephone: 817-752-4183 —Email: rsilvas@bgeinc.com SURVEYOR 200100500 SCALE: 1" = 100' VICINITY MAP (NOT TO SCALE) STC 2WC, LLC 103 East Virginia Street, McKinney, Texas 75069 OWNER LEGEND /M.R.D. MONUMENT OF RECORD DIGNITY CIRS 5/8-INCH IRON ROD W/ "BGE" CAP SET INST. NO.INSTRUMENT NUMBER VOL. VOLUME PG. PAGE O.P.R.D.C.T. OFFICIAL PUBLIC RECORDS OF DENTON COUNTY, TEXAS D.R.D.C.T.DEED RECORDS OF DENTON COUNTY, TEXAS P.O.B.POINT OF BEGINNING P.O.C.POINT OF COMMENCING PROPERTY LINE SEE SHEET 2 "PRELIMINARY PLAT FOR REVIEW PURPOSES ONLY" Approved for Preparation of Final Plat _________________________________________________________ City of Sanger, TX Date Planning & Zoning Commission LEGAL DESCRIPTION BEING, all of that 119.199 acre (5,192,320 square foot) tract of land situated in the Reuben Bebee Survey, Abstract No. 29, in the City of Sanger, Denton County, Texas; being all of that tract of land described in Warranty Deed with Vendor's Lien to STC 2WG, LLC as recorded in Document No. 2020-189627 of the Official Records of Denton County, Texas; being part of that tract called 5.034 acres tract of land as described in General Warranty Deed to Stephen Town Crossing, LLC as recorded in Document No. 2020-6351 of the Official Records of Denton County, Texas; and being all of that tract of land described in Special Warranty Deed with Vendor's Lien to STC DH, LLC as recorded in Document No. 2021-6530 of the Official Records of Denton County, Texas; said 119.199 acre tract of land being more particularly described by metes and bounds as follows: COMMENCING, at a 1/2-inch iron rod with “EAGLE SURVEYING” cap found at the southeast corner of said STC 2WG, LLC tract; said point being in the north line of said Stephens Towne Crossing tract; said point being the southwest corner of Sanger Circle, Phase 4, an addition to the City of Sanger as recorded in Document No. 2016-74 of the Plat Records of Denton County, Texas; THENCE, North 02 degrees 17 minutes 58 seconds East, along the east line of said STC 2WG, LLC tract and the west line of said Sanger Circle, Phase 4, a distance of 15.00 feet to the POINT OF BEGINNING; THENCE, North 88 degrees 54 minutes 07 seconds West, departing the east line of said STC 2WG, LLC tract and the west line of said Sanger Circle, Phase 4, a distance of 1,745.52 feet to a point for corner in the west line of said STC 2WG, LLC tract; said point being in the east line of that tract of land described in Deed to the Gulf Colorado & Santa Fe Railway Company as recorded in Volume 31, Page 331 of the Deed Records of Denton County, Texas; THENCE, North 03 degrees 24 minutes 06 seconds West, along the east line of said Gulf Colorado & Santa Fe Railway tract, a distance of 2,536.16 feet to a 5/8-inch iron rod found at the northwest corner of said STC 2WG, LLC tract; said point being the southwest corner of that tract of land described in Warranty Deed to the City of Sanger as recorded in Volume 11215, Page 943 of the Deed Records of Denton County Texas; THENCE, departing the east line of said Gulf Colorado & Santa Fe Railway tract, and with the north line of said STC 2WG, LLC tract, the following thirteen (13) courses and distances: South 88 degrees 45 minutes 38 seconds East, a distance of 957.19 feet to a point at the southeast corner of said City of Sanger tract; said point being in a west line of that tract of land described in Warranty Deed with Vendor's Lien to Sanger Land Development, LLC as recorded in Document No. 2019-16167 of the Official Records of Denton County, Texas; South 00 degrees 02 minutes 50 seconds East, a distance of 9.99 feet to a point for corner; North 89 degrees 59 minutes 50 seconds East, a distance of 184.99 feet to a point for corner; South 44 degrees 58 minutes 30 seconds West, a distance of 21.19 feet to a point for corner; South 00 degrees 02 minutes 35 seconds East, a distance of 105.01 feet to a point for corner; North 89 degrees 59 minutes 50 seconds East, a distance of 454.87 feet to a point for corner at the beginning of a curve to the left; In a northeasterly direction, along said curve to the left, an arc length of 60.45 feet, having a radius of 905.00 feet, a central angle of 03 degrees 49 minutes 38 seconds, and a chord which bears North 88 degrees 05 minutes 00 seconds East, 60.44 feet to a point for corner; North 86 degrees 10 minutes 12 seconds East, a distance of 322.04 feet to a point for corner; North 03 degrees 49 minutes 48 seconds West, a distance of 105.02 feet to a point for corner; North 48 degrees 49 minutes 48 seconds West, a distance of 21.18 feet to a point for corner; North 86 degrees 10 minutes 12 seconds East, a distance of 186.01 feet to a point for corner; South 03 degrees 50 minutes 26 seconds East, a distance of 181.19 feet to a point for corner; North 86 degrees 09 minutes 34 seconds East, a distance of 318.54 feet to a point at the most northerly northeast corner of said STC 2WG, LLC tract; THENCE, South 26 degrees 23 minutes 48 seconds West, a distance of 168.86 feet to a point at the northeast corner of said STC DH, LLC tract; said point being the beginning of a curve to the left; THENCE, with the east line of said STC DH, LLC tract, the following four (4) courses and distances: In a southwesterly direction, along said curve to the left, an arc length of 191.06 feet, having a radius of 1,825.00 feet, a central angle of 05 degrees 59 minutes 54 seconds, and a chord which bears South 15 degrees 55 minutes 32 seconds West, 190.97 feet to a point for corner; South 12 degrees 55 minutes 35 seconds West, a distance of 206.04 feet to a point for corner at the beginning of a curve to the right; In a southwesterly direction, along said curve to the right, an arc length of 166.86 feet, having a radius of 1,175.00 feet, a central angle of 08 degrees 08 minutes 11 seconds, and a chord which bears South 16 degrees 59 minutes 41 seconds West, 166.72 feet to a point for corner; South 21 degrees 03 minutes 47 seconds West, a distance of 98.23 feet to a point for corner; said point being in a north line of said STC 2WG, LLC tract; THENCE, South 70 degrees 57 minutes 10 seconds East, departing the east line of said STC DH, LLC tract, and along the north line of said STC 2WG, LLC tract, a distance of 65.78 feet to a point for corner at the beginning of a curve to the left; THENCE, in a southeasterly direction, continuing along the north line of said STC 2WG, LLC tract and said curve to the left, an arc length of 178.41 feet, having a radius of 1,030.00 feet, a central angle of 09 degrees 55 minutes 27 seconds, and a chord which bears South 75 degrees 54 minutes 22 seconds East, 178.18 feet to a 1/2-inch iron rod with “KAZ” cap found for corner; said point being in the west line of Sanger Trails, Phase 1 an addition to the City of Sanger as recorded in Cabinet U, Page 77 of the Plat Records of Denton County, Texas; THENCE, South 09 degrees 31 minutes 15 seconds West, along the east line of said STC 2WG, LLC tract, a distance of 120.59 feet to a point for corner; said point being the southwest corner of said Sanger Trails, Phase 1; said point being in the north line of said Sanger Circle, Phase 4; THENCE, along the east line of said STC 2WG, LLC tract and the west line of said Sanger Circle, Phase 4, the following fifteen (15) courses and distances: North 88 degrees 35 minutes 38 seconds West, a distance of 121.83 feet to a point for corner; South 46 degrees 24 minutes 40 seconds West, a distance of 85.27 feet to a point for corner; South 01 degrees 24 minutes 40 seconds West, a distance of 229.07 feet to a point for corner at the beginning of a curve to the right; In a southwesterly direction, along said curve to the right, an arc length of 112.93 feet, having a radius of 235.00 feet, a central angle of 27 degrees 32 minutes 01 seconds, and a chord which bears South 15 degrees 10 minutes 39 seconds West, 111.85 feet to a point for corner; South 28 degrees 56 minutes 40 seconds West, a distance of 178.94 feet to a point for corner at the beginning of a curve to the left; In a southwesterly direction, along said curve to the left, an arc length of 39.99 feet, having a radius of 1,265.00 feet, a central angle of 01 degrees 48 minutes 41 seconds, and a chord which bears South 28 degrees 02 minutes 19 seconds West, 39.99 feet to a point for corner; North 64 degrees 24 minutes 42 seconds West, a distance of 42.44 feet to a point for corner; South 25 degrees 35 minutes 18 seconds West, a distance of 50.00 feet to a point for corner; South 64 degrees 24 minutes 42 seconds East, a distance of 42.08 feet to a point for corner at the beginning of a non-tangent curve to the left; In a southwesterly direction, along said curve to the left, an arc length of 465.33 feet, having a radius of 1,265.00 feet, a central angle of 21 degrees 04 minutes 34 seconds, and a chord which bears South 14 degrees 19 minutes 49 seconds West, 462.71 feet to a 1/2-inch iron rod with “5190” cap found for corner at the beginning of a reverse curve to the right; With said reverse curve, along said curve to the right, an arc length of 110.26 feet, having a radius of 480.00 feet, a central angle of 13 degrees 09 minutes 41 seconds, and a chord which bears South 10 degrees 22 minutes 22 seconds West, 110.02 feet to a 1/2-inch iron rod with “5190” cap found for corner; North 73 degrees 02 minutes 14 seconds West, a distance of 21.62 feet to a point for corner; South 16 degrees 57 minutes 46 seconds West, a distance of 50.00 feet to a point for corner; South 73 degrees 02 minutes 14 seconds East, a distance of 6.05 feet to a point for corner; South 02 degrees 17 minutes 58 seconds West, a distance of 209.90 feet to the POINT OF BEGINNING and containing an area of 119.199 acres or 5,192,320 square feet of land, more or less. PRELIMINARY PLAT STC PHASE 2 407 SINGLE FAMILY LOTS & 9 OPEN SPACE LOTS BEING 119.199 ACRES SITUATED IN THE REUBEN BEBEE SURVEY, ABSTRACT NO. 29 CITY OF SANGER, DENTON COUNTY, TEXAS JANUARY 2023 SHEET 1 OF 3 147 Item 10. ROAD A ROAD C R O A D E R O A D F RO A D G ROAD D ROAD B RO A D H RO A D I RO A D J RO A D K R O A D F RO A D G R O A D M R O A D N RO A D CReuben Bebee Survey,Abstract No. 29G: \ T X N \ P r o j e c t s \ S a n g e r _ D e v e l o p m e n t _ L L C \ 9 2 9 8 - 0 0 - S t e p h e n s _ T o w n e _ C r o s s i n g _ P h a s e _ 1 \ S V \ 0 4 _ C A D \ 9 2 9 8 - 0 0 _ P P L T _ S O U T H . d w g 2 0 2 3 - 0 1 - 3 1 - 0 8 : 3 2 j h o r n 777 Main Street, Suite 1900, Fort Worth, TX 76102 BGE, Inc. TBPLS Registration No. 10194416 Tel: 817-887-6130 • www.bgeinc.com Copyright 2022 Contact: René Silvas, R.P.L.S. Telephone: 817-752-4183 —Email: rsilvas@bgeinc.com SURVEYOR 200100500 SCALE: 1" = 100' VICINITY MAP (NOT TO SCALE) STC 2WC, LLC 103 East Virginia Street, McKinney, Texas 75069 OWNER LEGEND /M.R.D. MONUMENT OF RECORD DIGNITY CIRS 5/8-INCH IRON ROD W/ "BGE" CAP SET INST. NO.INSTRUMENT NUMBER VOL. VOLUME PG. PAGE O.P.R.D.C.T. OFFICIAL PUBLIC RECORDS OF DENTON COUNTY, TEXAS D.R.D.C.T.DEED RECORDS OF DENTON COUNTY, TEXAS P.O.B.POINT OF BEGINNING P.O.C.POINT OF COMMENCING PROPERTY LINE SEE SHEET 1 PRELIMINARY PLAT STC PHASE 2 407 SINGLE FAMILY LOTS & 9 OPEN SPACE LOTS BEING 119.199 ACRES SITUATED IN THE REUBEN BEBEE SURVEY, ABSTRACT NO. 29 CITY OF SANGER, DENTON COUNTY, TEXAS JANUARY 2023 SHEET 2 OF 3 148 Item 10. G: \ T X N \ P r o j e c t s \ S a n g e r _ D e v e l o p m e n t _ L L C \ 9 2 9 8 - 0 0 - S t e p h e n s _ T o w n e _ C r o s s i n g _ P h a s e _ 1 \ S V \ 0 4 _ C A D \ 9 2 9 8 - 0 0 _ P P L T _ S O U T H . d w g 2 0 2 3 - 0 1 - 3 1 - 0 8 : 3 2 j h o r n 777 Main Street, Suite 1900, Fort Worth, TX 76102 BGE, Inc. TBPLS Registration No. 10194416 Tel: 817-887-6130 • www.bgeinc.com Copyright 2022 Contact: René Silvas, R.P.L.S. Telephone: 817-752-4183 —Email: rsilvas@bgeinc.com SURVEYOR STC 2WC, LLC 103 East Virginia Street, McKinney, Texas 75069 OWNER PRELIMINARY PLAT STC PHASE 2 407 SINGLE FAMILY LOTS & 9 OPEN SPACE LOTS BEING 119.199 ACRES SITUATED IN THE REUBEN BEBEE SURVEY, ABSTRACT NO. 29 CITY OF SANGER, DENTON COUNTY, TEXAS JANUARY 2023 SHEET 3 OF 3 149 Item 10. 150 Item 10. 151 Item 10. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Ramie Hammonds, Development Services Director AGENDA ITEM: Consideration and possible action on the Preliminary Plat of the Metz View Addition, being 59.97 acres, located in the City of Sanger’s ETJ, and generally located on the east side of Metz Road at the intersection of Metz Road and View Road. SUMMARY:  The applicant is proposing to create 47 residential lots from one unplatted tract.  This site is located on the west side of Metz Road at the intersection of Metz Road and View Road.  The lots range in size from 1.00 acres to 3.00 acres.  The subdivision would have two entrances from Metz Road.  Variances were granted to not require sidewalks, to not require street lighting, to construct to residential estate street requirements, and to allow drainage to cross more than one lot before being directed to the street. The variances were granted by City Council on 5-2-22.  The lots will be serviced by Bolivar Water Supply Corporation and have on-site sanitary sewer facilities.  This project is also referred to as Ridgeview.  The property is located in the City of Sanger’s ETJ.  With the granted variances the plat conforms to the City of Sanger subdivision ordinance.  The Planning and Zoning Commission recommend APPROVAL on 12-12-22 with the condition all comments were met prior to City Council approval. FISCAL INFORMATION: Budgeted: N/A Amount: N/A GL Account: N/A RECOMMENDED MOTION OR ACTION: Staff recommends DENIAL based on the condition attached comments have not been satisfied. ATTACHMENTS: Location Map Preliminary Plat Application Letter of Intent Planning Comments Engineering Comments 152 Item 11. 153 Item 11. 154 Item 11. 07 27 2021 x x x x x x x x 155 Item 11. 2415 N. Elm Street Denton, TX 76201 Office: 940.380.9453 Fax: 940.380.9431 www.ae-grp.com TBPE Firm #: 7898 P:\Projects\IRE2101 - NE Metz - View SFR\City Submittals\Preliminary Plat\Letter of Intent.docx Page 1 of 2 November 11, 2021 City of Sanger Department of Development Services Attn: Ramie Hammonds 201 Bolivar St. Sanger, Tx 76266 Re: Proposed SF Development Preliminary Plat Letter of Intent Request for Variances from the Subdivision Ordinance AEG No: IRE2101 Dear Ms. Hammonds, Project Description: The developer is presenting a single-family residential development at the northeast corner of Metz Road and View Road. It is within the extraterritorial jurisdiction (ETJ) of the City of Sanger. The proposed development will create 47 lots with a minimum size of 1 acre. It is desired to construct the development in generally in accordance with the City of Sangers regulations for estate developments. However, estate developments require a minimum lot size of 1.5 acres. Therefore, a number of variances are necessary. Variance Requests: Below is a list of the variances. As the review proceeds, additional variance needs may be identified. • 10.105 General Plat Requirements, (3) (L), Sidewalks and Bikeways o Request to not require sidewalks. • 10.106 Improvements, ( c ) Sidewalks o Request to not require sidewalks • 10.106 Improvements, (b) Street Paving (1) (A) Concrete Curb and Gutter o Request to not have curb and gutter. • 10.106 Improvements, (b) Street Paving (2) (A) Residential/Local Street, Residential/Estate Street and Alley Construction 156 Item 11. Page 2 of 2 o Request to construct a Residential/Estate Street. • 10.106 Improvements, (d) Drainage and Storm Sewer Improvements o Request to use borrow ditches, driveway culverts, low water crossings and road culverts in accordance with Denton County Subdivision Standards. • 10.106 Improvements, (d) Drainage and Storm Sewer Improvements, (12) Grading and Drainage o Request to allow drainage patterns to remain similar to the natural drainage patterns, directing flows to and on to adjacent properties in a manner equivalent to existing conditions and patterns and to provide drainage easements on site when flows cross a second lot and proceed onto the third lot. The easements will start on the third lot. Easements will not be required for offsite drainage unless the proposed drainage conditions are not equivalent to existing; if point discharges are created where there is now sheet flow. • 10.106 Improvements, (e) Water Systems o Water systems will be designed as a public water supply system in accordance with the requirements of the Bolivar Water Supply Corporation (BWSC). • 10.106 Improvements, (f) Sanitary Sewers o Sanitary sewer service will be provided as On Site Sanitary Sewer Facilities (OSSF) as permitted by Denton County. Contacts: Lee Allison, P.E., applicant or Randall Smith, owner may be contacted regarding additional information needed to consider this request. We are confident that the City of Sanger will give reasonable and responsible consideration of this request. We eagerly look forward to working with the City to help shape the future of Sanger. Respectfully Submitted, Allison Engineering Group Lee Allison, P.E. 157 Item 11. 940.458.2059 | 201 Bolivar St. |PO Box 1729 | Sanger, TX 76226 | www.sangertexas.org facebook.com/SangerTexas @CityofSanger DATE: 11/30/2022 1st REVIEW COMMENTS – Preliminary Plat (Metz View Addition) The request is for a Preliminary Plat of the Metz View Addition of 47 residential lots and Lot 1X, of Block A and B, being approximately 59.97 acres, prepared by KAZ Surveying, submitted on 11/16/2022. Below are the comments that should be addressed before City Council approval. Resubmit the revised plat along with a response letter addressing all comments. Planning Provide the following 1. Provide the complete date of preparation and subsequent revisions. and Show the centerline of existing streets. 2. Provide the location, widths, and names of all existing or platted streets or other public areas, parks, existing permanent structures, land dedicated within or contiguous to the subject property, railroads, rights-of-way, easements, and other important feature, such as abstract lines, political subdivision or corporation lines, and school district boundaries. 3. Provide existing sewer mains, water mains, drainage culverts or other underground structures within the tract and immediately adjacent thereto with pipe sizes, grades, locations and dimensions indicated. 4. Provide contours with intervals of two feet (2’) or less, referred to mean sea level datum. In areas where the terrain is relatively flat, supplementary contours shall be shown so that the average horizontal distance between said lines does not exceed two hundred feet (200’). 5. Provide location of proposed fire hydrants and fire lanes. 6. Provide USPS Postmaster approved location of cluster mailboxes. 7. Provide proposed building lines with square footage. 8. Provide a table with the following information: Listing of the lots with square footage, and the associated lot widths at the front building line. Square footage of total building footprint and of each land use (if known) Number of required and provided parking spaces Required and provided total landscaped area and front yard landscaped area. 9. Existing and proposed FEMA 100-year floodplain boundaries and elevation. Include minimum finished floor elevations (minimum 2 feet about the 100-year elevation) of all lots adjacent to floodplain. If the site does not contain floodplain, not that “No 100-year floodplain exists on the site” A floodplain reclaimation study will be required with Final Plat if necessary. 10. The street name Ridgecrest has already been used, so that name will need to change. 158 Item 11. 940.458.2059 | 201 Bolivar St. |PO Box 1729 | Sanger, TX 76226 | www.sangertexas.org facebook.com/SangerTexas @CityofSanger Informational Comments 1. The property is within the City of Sanger’s ETJ. 2. The Final Plat will be scheduled for Planning and Zoning (P&Z) Commission meeting on Monday, December 12, 2022, and the City Council meeting on Tuesday, January 3, 2023. 159 Item 11. December 6, 2022 AVO 37449.004 Ms. Ramie Hammonds Development Services Director/Building Official City of Sanger 201 Bolivar Street P.O. Box 1729 Sanger, Texas 76266 Re: Ridgeview Addition– Drainage Study in support of the Preliminary Plat - First Review Dear Ms. Hammonds, Halff Associates, Inc. was requested by the City of Sanger to provide a review of the drainage study and downstream assessment in support of the preliminary plat for the Ridgeview Addition development. The drainage study prepared Allison Engineering Group was received on November 21, 2022. We have completed our review and offer the following comments. Please refer to the Denton County Subdivision Rules and Regulations dated July 2009 for drainage criteria; hereafter referred to as Criteria Manual. General: 1. Plans and plat are reviewed separately. Please note an accepted drainage study is required prior to plat acceptance. 2. Please address comments on attached markups and provide annotated responses on markups. 3. Please include the following on the final plat: (a) provide minimum finished floor elevations 2’ above pond 100-yr water surface elevation for lots adjacent to pond; (b) update private drainage easement for the pond as needed. 4. Please note, additional comments may result once additional info is provided. Hydrology and Hydraulics: 5. Provide a comparison of existing and proposed flows at each site outfall. If flows are increased, please provide a hydraulic analysis of the receiving systems to demonstrate no adverse impacts thru the zone of influence (see additional comments on the attached markups). If obtaining permission for increases from adjacent owner, please provide documentation; include exhibits and calculations. Address the following comments with future Drainage Study (Final Drainage Study) to support Final Plat and Construction plans: 160 Item 11. December 6, 2022 Page 2 of 2 6. Provide RAS model for all proposed channels and culverts. Verify proposed channels contain the fully developed 100-yr flow with 1’ freeboard. Use n=.04 for earthen channel. Include a RAS workmap or add RAS cross sections to the grading plans. Extend RAS model downstream of property line to establish backwater. 7. Provide RAS model for all proposed roadside ditches (Criteria Manual Section IV.3.4). Include proposed culverts and driveway culverts and verify the 100-yr fully developed flow is contained within the right of way. If not contained within ROW, additional DE must be dedicated to contain the fully developed 100-yr water surface elevation. Please note, a RAS model will be required for proposed culverts to confirm backwater, headwater, and freeboard. 8. Provide a hydraulic workmap for the RAS models. 9. Show and label proposed driveway culvert on street plan and profile. Include 100-yr HGL. Design driveway culvert to pass the fully developed 100-yr flood event. Use RAS to evaluate backwater and tailwater at proposed culverts. 10. Provide Plan and profile for all proposed channels. Show and label the fully developed 100- yr water surface profile and left and right top of bank; verify 1’ freeboard. Include culverts and verify 1’ freeboard to top of road. 11. Per the City variance, lot to lot drainage is only allowed across two lots before being picked up in a drainage easement. Provide side yard swales as needed to direct lot flows to the roads. 12. Concentrated flow must be taken to an acceptable outfall (storm drain or channel) or spread back to mimic existing conditions flow spread or sheet flow. 13. Please note, an updated drainage study will be required to support final plat once more detailed grading/plans are available. Update drainage/flood study as necessary to correspond to plans. The Engineer shall revise the hydrologic study and/or plans in accordance with the above comments and/or provide a written response that addresses each comment. If you have any questions or need additional information, please do not hesitate to call me at (817) 764-7474. Sincerely, HALFF ASSOCIATES, INC. Firm No. 0312 Sridhar Ponangi, P.E., CFM Drainage Review Consultant for the City of Sanger 161 Item 11. 162 Item 11. S 8 9 ° 5 8 ' 5 1 " W 9 5 0 . 6 1 ' N 00°13'10" E 2754.51' S 8 9 ° 4 8 ' 1 8 " E 9 4 7 . 4 4 ' S 00°09'13" W (2750.96') 1/ 2 " F I R MA G NA I L SE T 1/ 2 " F I R X MA G N A I L FO U N D 60 ACRES A.P.O. TRACT OF LAND DESCRIBED IN A DEED TO EDWARD F. WOLSKI INST# 2017-154955 R.P.R.D.C.T. A TRACT OF LAND DESCRIBED IN A DEED TO CALBIN K. MILLERBORG AND JOAN D. MILLERBORG VOLUME 538, PAGE 159 D.R.D.C.T. A. P . O . T R A C T O F L A N D DE S C R I B E D I N A D E E D T O ED W A R D F . W O L S K I IN S T # 2 0 1 7 - 1 5 4 9 5 5 R. P . R . D . C . T . METZ ROAD ASPHALT VI E W R O A D AS P H A L T (S 00°07'01" W) (S 8 9 ° 5 9 ' 2 3 " W 9 5 1 . 9 3 ' ) (N 00°00'19" E) (S 8 9 ° 4 8 ' 2 4 " E ) WILLIAM MASON SURVEY, ABSTRACT # 801 DENTON COUNTY, TEXAS CL CL CL CL CL CL CL CL CL CL CL CL CL X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX X X X X X X X X X X X X X X X X X X X X X X X //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// / / / // / // / /// /// /// /// // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / /////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// X OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU FL - 3 6 " C M P = 7 4 5 . 6 6 FL - 3 6 " C M P = 7 4 6 . 4 4 BM="X" CUT ON DRIVEWAY ELEVATION=773.11 BM="X" CUT ON DRIVEWAY ELEVATION=773.11 S 8 9 ° 4 8 ' 1 8 " E 9 0 7 . 4 4 ' S 00°09'13" W (2720.94') S 8 9 ° 5 8 ' 5 1 " W 9 1 0 . 6 1 ' N 00°13'10" E 2724.49' ////// SHEET Checked by: Drawn by: Pl o t t e d B y : Pl o t D a t e : Sa v e D a t e : Pl o t S t y l e T a b l e : Fi l e N a m e : in f o @ a e - g r p . c o m Te x a s B o a r d o f Pr o f e s s i o n a l E n g i n e e r s Re g i s t r a t i o n N u m b e r : F - 7 8 9 8 24 1 5 N . E L M S T R E E T D E N T O N , T E X A S 7 6 2 0 1 Ph o n e ( 9 4 0 ) 3 8 0 - 9 4 5 3 FA X ( 9 4 0 ) 3 8 0 - 9 4 3 1 IN V E S T M E N T R E A L E S T A T E CO N S T R U C T I O N P L A N S RI D G E V I E W A D D I T I O N CI T Y O F S A N G E R , E T J , D E N T O N C O U N T Y , T E X A S THIS DOCUMENT IS RELEASED FOR THE PURPOSE OF INTERIM REVIEW UNDER THE AUTHORITY OF IT IS NOT TO BE USED FOR THE PURPOSES OF CONSTRUCTION, BIDDING, PERMITTING, ETC. LEE K. ALLISON P.E. 53647 0 10050 200 SCALE: 1"=100' P: \ P r o j e c t s \ I R E 2 1 0 1 - N E M e t z - V i e w S F R \ D W G \ _ C E P \ 4 E X I S T I N G D R A I N A G E A R E A M A P . d w g Al l i s o n . c t b We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 0 7 : 2 0 P M We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 3 2 : 2 0 P M Ja s o n M o n k Job: IRE2101 TMM LKA 4 EX I S T I N G D R A I N A G E A R E A M A P 163 Item 11. S 8 9 ° 5 8 ' 5 1 " W 9 5 0 . 6 1 ' N 00°13'10" E 2754.51' S 8 9 ° 4 8 ' 1 8 " E 9 4 7 . 4 4 ' S 00°09'13" W (2750.96') 1/ 2 " F I R MA G NA I L SE T 1/ 2 " F I R X MA G N A I L FO U N D DESCRIBED IN A DEED TO CALBIN K. MILLERBORG AND JOAN D. MILLERBORG VOLUME 538, PAGE 159 D.R.D.C.T. A. P . O . T R A C T O F L A N D DE S C R I B E D I N A D E E D T O ED W A R D F . W O L S K I IN S T # 2 0 1 7 - 1 5 4 9 5 5 R. P . R . D . C . T . METZ ROAD ASPHALT VI E W R O A D AS P H A L T (S 00°07'01" W) (S 8 9 ° 5 9 ' 2 3 " W 9 5 1 . 9 3 ' ) (N 00°00'19" E) (S 8 9 ° 4 8 ' 2 4 " E ) CL CL CL CL CL CL CL CL CL CL CL CL CL X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX X X X X X X X X X X X X X X X X X X X X X X X //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// / / / // / // / /// /// /// /// // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / /////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// X OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU FL - 3 6 " C M P = 7 4 5 . 6 6 FL - 3 6 " C M P = 7 4 6 . 4 4 BM="X" CUT ON DRIVEWAY ELEVATION=773.11 BM="X" CUT ON DRIVEWAY ELEVATION=773.11 S 8 9 ° 4 8 ' 1 8 " E 9 0 7 . 4 4 ' S 00°09'13" W (2720.94') S 8 9 ° 5 8 ' 5 1 " W 9 1 0 . 6 1 ' N 00°13'10" E 2724.49' ////// SHEET Checked by: Drawn by: Pl o t t e d B y : Pl o t D a t e : Sa v e D a t e : Pl o t S t y l e T a b l e : Fi l e N a m e : in f o @ a e - g r p . c o m Te x a s B o a r d o f Pr o f e s s i o n a l E n g i n e e r s Re g i s t r a t i o n N u m b e r : F - 7 8 9 8 24 1 5 N . E L M S T R E E T D E N T O N , T E X A S 7 6 2 0 1 Ph o n e ( 9 4 0 ) 3 8 0 - 9 4 5 3 FA X ( 9 4 0 ) 3 8 0 - 9 4 3 1 IN V E S T M E N T R E A L E S T A T E CO N S T R U C T I O N P L A N S RI D G E V I E W A D D I T I O N CI T Y O F S A N G E R , E T J , D E N T O N C O U N T Y , T E X A S THIS DOCUMENT IS RELEASED FOR THE PURPOSE OF INTERIM REVIEW UNDER THE AUTHORITY OF IT IS NOT TO BE USED FOR THE PURPOSES OF CONSTRUCTION, BIDDING, PERMITTING, ETC. LEE K. ALLISON P.E. 53647 0 10050 200 SCALE: 1"=100' PR O P O S E D D R A I N A G E A R E A M A P 5 LKA TMM Job: IRE2101 Ja s o n M o n k We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 3 2 : 3 0 P M We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 3 0 : 5 4 P M Al l i s o n . c t b P: \ P r o j e c t s \ I R E 2 1 0 1 - N E M e t z - V i e w S F R \ D W G \ _ C E P \ 7 C U L V E R T R E P O R T S . d w g 164 Item 11. OHUOHU OHUOHU SD SD CL CL CL CL CL CL CL CL CL X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X /////////////////////////////////////////////////////////////////////////////////////////////////////////////// // / // / // / // / // / /// /// ///////// ///////// // / / / / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / /// /// //////////////////////////////////////////////////////////////////////////////////////////////////////////// OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OHU OHU OHU OHU OHU OHU OHU O H U FL - 3 6 " C M P = 7 4 5 . 6 6 FL - 3 6 " C M P = 7 4 6 . 4 4 SHEET Checked by: Drawn by: Pl o t t e d B y : Pl o t D a t e : Sa v e D a t e : Pl o t S t y l e T a b l e : Fi l e N a m e : in f o @ a e - g r p . c o m Te x a s B o a r d o f Pr o f e s s i o n a l E n g i n e e r s Re g i s t r a t i o n N u m b e r : F - 7 8 9 8 24 1 5 N . E L M S T R E E T D E N T O N , T E X A S 7 6 2 0 1 Ph o n e ( 9 4 0 ) 3 8 0 - 9 4 5 3 FA X ( 9 4 0 ) 3 8 0 - 9 4 3 1 IN V E S T M E N T R E A L E S T A T E CO N S T R U C T I O N P L A N S RI D G E V I E W A D D I T I O N CI T Y O F S A N G E R , E T J , D E N T O N C O U N T Y , T E X A S THIS DOCUMENT IS RELEASED FOR THE PURPOSE OF INTERIM REVIEW UNDER THE AUTHORITY OF IT IS NOT TO BE USED FOR THE PURPOSES OF CONSTRUCTION, BIDDING, PERMITTING, ETC. LEE K. ALLISON P.E. 53647 P: \ P r o j e c t s \ I R E 2 1 0 1 - N E M e t z - V i e w S F R \ D W G \ _ C E P \ D E T E N T I O N P O N D P L A N . d w g Al l i s o n . c t b We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 0 9 : 3 6 P M We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 3 2 : 3 9 P M Ja s o n M o n k Job: IRE2101 TMM LKA 6 DE T E N T I O N P O N D P L A N 30015 60 SCALE: 1"=30' 165 Item 11. SHEET Checked by: Drawn by: Pl o t t e d B y : Pl o t D a t e : Sa v e D a t e : Pl o t S t y l e T a b l e : Fi l e N a m e : in f o @ a e - g r p . c o m Te x a s B o a r d o f Pr o f e s s i o n a l E n g i n e e r s Re g i s t r a t i o n N u m b e r : F - 7 8 9 8 24 1 5 N . E L M S T R E E T D E N T O N , T E X A S 7 6 2 0 1 Ph o n e ( 9 4 0 ) 3 8 0 - 9 4 5 3 FA X ( 9 4 0 ) 3 8 0 - 9 4 3 1 IN V E S T M E N T R E A L E S T A T E CO N S T R U C T I O N P L A N S RI D G E V I E W A D D I T I O N CI T Y O F S A N G E R , E T J , D E N T O N C O U N T Y , T E X A S THIS DOCUMENT IS RELEASED FOR THE PURPOSE OF INTERIM REVIEW UNDER THE AUTHORITY OF IT IS NOT TO BE USED FOR THE PURPOSES OF CONSTRUCTION, BIDDING, PERMITTING, ETC. LEE K. ALLISON P.E. 53647 CU L V E R T R E P O R T S 7 LKA TMM Job: IRE2101 Ja s o n M o n k We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 3 8 : 2 7 P M We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 3 0 : 5 4 P M Al l i s o n . c t b P: \ P r o j e c t s \ I R E 2 1 0 1 - N E M e t z - V i e w S F R \ D W G \ _ C E P \ 7 C U L V E R T R E P O R T S . d w g 166 Item 11. S 8 9 ° 5 8 ' 5 1 " W 9 5 0 . 6 1 ' N 00°13'10" E 2754.51' S 8 9 ° 4 8 ' 1 8 " E 9 4 7 . 4 4 ' S 00°09'13" W (2750.96') 1/ 2 " F I R MA G NA I L SE T 1/ 2 " F I R X MA G N A I L FO U N D 60 ACRES A.P.O. TRACT OF LAND DESCRIBED IN A DEED TO EDWARD F. WOLSKI INST# 2017-154955 R.P.R.D.C.T. A TRACT OF LAND DESCRIBED IN A DEED TO CALBIN K. MILLERBORG AND JOAN D. MILLERBORG VOLUME 538, PAGE 159 D.R.D.C.T. A. P . O . T R A C T O F L A N D DE S C R I B E D I N A D E E D T O ED W A R D F . W O L S K I IN S T # 2 0 1 7 - 1 5 4 9 5 5 R. P . R . D . C . T . METZ ROAD ASPHALT VI E W R O A D AS P H A L T (S 00°07'01" W) (S 8 9 ° 5 9 ' 2 3 " W 9 5 1 . 9 3 ' ) (N 00°00'19" E) (S 8 9 ° 4 8 ' 2 4 " E ) WILLIAM MASON SURVEY, ABSTRACT # 801 DENTON COUNTY, TEXAS CL CL CL CL CL CL CL CL CL CL CL CL CL X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX X X X X X X X X X X X X X X X X X X X X X X X //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// / / / // / // / /// /// /// /// // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / // / //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// X OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OH U OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU OHU FL - 3 6 " C M P = 7 4 5 . 6 6 FL - 3 6 " C M P = 7 4 6 . 4 4 BM="X" CUT ON DRIVEWAY ELEVATION=773.11 BM="X" CUT ON DRIVEWAY ELEVATION=773.11 S 8 9 ° 4 8 ' 1 8 " E 9 0 7 . 4 4 ' S 00°09'13" W (2720.94') S 8 9 ° 5 8 ' 5 1 " W 9 1 0 . 6 1 ' N 00°13'10" E 2724.49' ////// SHEET Checked by: Drawn by: Pl o t t e d B y : Pl o t D a t e : Sa v e D a t e : Pl o t S t y l e T a b l e : Fi l e N a m e : in f o @ a e - g r p . c o m Te x a s B o a r d o f Pr o f e s s i o n a l E n g i n e e r s Re g i s t r a t i o n N u m b e r : F - 7 8 9 8 24 1 5 N . E L M S T R E E T D E N T O N , T E X A S 7 6 2 0 1 Ph o n e ( 9 4 0 ) 3 8 0 - 9 4 5 3 FA X ( 9 4 0 ) 3 8 0 - 9 4 3 1 IN V E S T M E N T R E A L E S T A T E CO N S T R U C T I O N P L A N S RI D G E V I E W A D D I T I O N CI T Y O F S A N G E R , E T J , D E N T O N C O U N T Y , T E X A S THIS DOCUMENT IS RELEASED FOR THE PURPOSE OF INTERIM REVIEW UNDER THE AUTHORITY OF IT IS NOT TO BE USED FOR THE PURPOSES OF CONSTRUCTION, BIDDING, PERMITTING, ETC. LEE K. ALLISON P.E. 53647 P: \ P r o j e c t s \ I R E 2 1 0 1 - N E M e t z - V i e w S F R \ D W G \ _ C E P \ 8 O V E R A L L G R A D I N G P L A N . d w g Al l i s o n . c t b We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 3 4 : 2 1 P M We d n e s d a y , N o v e m b e r 1 6 , 2 0 2 2 4 : 3 6 : 3 7 P M Ja s o n M o n k Job: IRE2101 TMM LKA 8 OV E R A L L G R A D I N G P L A N 0 10050 200 SCALE: 1"=100' 167 Item 11. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Ramie Hammonds, Development Services Director AGENDA ITEM: Consideration and possible action on the Final Plat of the Metz View Addition, being 59.97 acres, located in the City of Sanger’s ETJ, and generally located on the east side of Metz Road at the intersection of Metz Road and View Road. SUMMARY:  The applicant is proposing to create 47 residential lots from one unplatted tract.  This site is located on the west side of Metz Road at the intersection of Metz Road and View Road.  The lots range in size from 1.00 acres to 3.00 acres.  The subdivision would have two entrances from Metz Road.  Variances were granted to not require sidewalks, to not require street lighting, to construct to residential estate street requirements, and to allow drainage to cross more than one lot before being directed to the street. The variances were granted by City Council on 5-2-22.  The lots will be serviced by Bolivar Water Supply Corporation and have on-site sanitary sewer facilities.  This project is also referred to as Ridgeview.  The property is located in the City of Sanger’s ETJ.  With the granted variances the plat conforms to the City of Sanger subdivision ordinance.  The Planning and Zoning Commission recommend APPROVAL on 12-12-22 with the condition all comments were met prior to City Council approval. FISCAL INFORMATION: Budgeted: N/A Amount: N/A GL Account: N/A RECOMMENDED MOTION OR ACTION: Staff recommends DENIAL based on the condition attached comments have not been satisfied. ATTACHMENTS: Location Map Final Plat Application Letter of Intent Planning Comments Engineering Comments Denton County Comments 168 Item 12. 169 Item 12. 170 Item 12. 11-16-22 07 27 2021x x x x x x N/ASee letter of intent included in Preliminary Plat submission x 171 Item 12. P:\Projects\IRE2101 - NE Metz - View SFR\City Submittals\Final Plat\Letter of Intent.docx November 22, 2022 City of Sanger Department of Development Services Attn: Ramie Hammonds 201 Bolivar St. Sanger, Tx 76266 Re: Proposed SF Development Final Plat Letter of Intent AEG No: IRE2101 Dear Ms. Hammonds, Project Description: The developer is presenting a single-family residential development at the northeast corner of Metz Road and View Road. It is within the extraterritorial jurisdiction (ETJ) of the City of Sanger. The proposed development will create 47 lots with a minimum size of 1 acre. It is desired to construct the development in generally in accordance with the City of Sangers regulations for estate developments. However, estate developments require a minimum lot size of 1.5 acres. Therefore, a number of variances were necessary. The plat and construction plans are prepared in accordance with the variances granted in January/ February, 2022. Contacts: Lee Allison, P.E., applicant or Randall Smith, owner may be contacted regarding additional information needed to consider this request. We are confident that the City of Sanger will give reasonable and responsible consideration of this submittal. We eagerly look forward to working with the City to help shape the future of Sanger. Respectfully Submitted, Allison Engineering Group Lee Allison, P.E. 2415 N. Elm Street Denton, TX 76201 Office: 940.380.9453 Fax: 940.380.9431 www.ae-grp.com TBPE Firm #: 7898 172 Item 12. 940.458.2059 | 201 Bolivar St. |PO Box 1729 | Sanger, TX 76226 | www.sangertexas.org facebook.com/SangerTexas @CityofSanger DATE: 11/30/2022 1st REVIEW COMMENTS – Final Plat (Metz View Addition) The request is for a Final Plat of the Metz View Addition of 47 residential lots and Lot 1X, of Block A and B, being approximately 59.97 acres, prepared by KAZ Surveying, submitted on 11/16/2022. Below are the comments that should be addressed before City Council approval. Resubmit the revised plat along with a response letter addressing all comments. Planning Provide the following 1. Show the centerline of existing streets. Dimensions from centerline to edges of existing and proposed right-of-way on both sides of the centerline. 2. Provide a signed and notarized copy of private restrictions (if any), that is filed for record in the office of the County Clerk. 3. Provide the accurate location, material, and approximate size of all monuments. 4. Add the following standard notes along with all Denton County plat notes. “This plat does not alter or remove existing deed restrictions, if any, on this property” “Minimum finished floor elevations are at least 2 feet above the 100-year flood plain” 5. List the address and phone number of utility providers. 6. The street name Ridgecrest has already been used, so that name will need to change. Informational Comments 1. The property is within the City of Sanger. 2. The Final Plat will be scheduled for Planning and Zoning (P&Z) Commission meeting on Monday, December 12, 2022, and the City Council meeting on Tuesday, January 3, 2023. 173 Item 12. 3803 Parkwood Blvd. Suite 800 Frisco, Texas 75034 (214) 618-4570 Fax (214) 739-0095 December 6, 2022 AVO 37449.004 Ms. Ramie Hammonds Development Services Director/Building Official City of Sanger 201 Bolivar Street P.O. Box 1729 Sanger, Texas 76266 Re: Metz View Addition – Final plat First Review Dear Ms. Hammonds, Halff Associates, Inc. was requested by the City of Sanger to provide a first review of the Metz View Addition Final Plat. The Civil Plans are called Ridgeview Addition. The property is located at the northeast corner of Metz Road and View Road and is within the City of Sanger City E.T.J. The Final Plat was prepared by KAZ Surveying, Inc. and is dated November 11, 2022. A preliminary review of the document was performed and the following comments apply: General Comments: 1. This replat is in the City of Sanger ETJ. The City of Sanger has an interlocal agreement with Denton County regarding platting, review of construction plans and construction inspection. All City of Sanger and well as Denton County standards, codes, and requirements shall apply with the more restrictive standard governing. See City Code and DCSRR Section IV, Paragraph 11. 2. Final Plat will not be approved until Civil Plans have been accepted. Metz View Addition Final Plat: 1. Metz Road is shown as a 4 lane Minor Arterial on the Denton County Thoroughfare Plane which requires 80 to 100' ROW. Coordinate with Denton County and provide written documentation if they are requiring 80' or 100' ROW. 2. View Road is shown as a 2 lane Minor Arterial on the Denton County Thoroughfare Plane which requires 70' ROW (35' dedication). 174 Item 12. Ms. Ramie Hammonds December 6, 2022 Page 2 of 3 3. Provide Building set backs of 30' per Denton County Subdivision Rules and Regulations. 4. Note: Drainage easements adjacent to roadways may not be fenced and must be left so that access can be obtained for maintenance purposes. Please note there is a separate review and letter for the Hydrology and Hydraulics of the project. The Surveyor/Owner shall revise the plans to address the above-stated comments. If you have any questions or need additional information, please do not hesitate to call me at (817) 764-7480. Sincerely, HALFF ASSOCIATES, INC. TBPELS Firm No. 312 Steven D. Templer, P.E. Attachments: markups 175 Item 12. Pr o v i d e B u i l d i n g s e t b a c k s o f 3 0 ' p e r D e n t o n C o u n t y Su b d i v i s i o n R u l e s a n d R e g u l a t i o n s . No t e D r a i n a g e e a s e m e n t s a d j a c e n t t o r o a d w a y s m a y n o t b e fe n c e d a n d m u s t b e l e f t s o t h a t a c c e s s c a n b e o b t a i n e d f o r ma i n t e n a n c e p u r p o s e s . Vi e w R o a d i s s h o w n a s a 2 l a n e M i n o r A r t e r i a l o n t h e D e n t o n Co u n t y T h o r o u g h f a r e P l a n e w h i c h r e q u i r e s 7 0 ' R O W ( 3 5 ' de d i c a t i o n ) Me t z R o a d i s s h o w n a s a 4 l a n e M i n o r A r t e r i a l o n t h e D e n t o n Co u n t y T h o r o u g h f a r e P l a n e w h i c h r e q u i r e s 8 0 t o 1 0 0 ' R O W . Co o r d i n a t e w i t h D e n t o n C o u n t y a n d p r o v i d e w r i t t e n do c u m e n t a t i o n i f t h e y a r e r e q u i r i n g 8 0 ' o r 1 0 0 ' R O W . 176 Item 12. 177 Item 12. 178 Item 12. CITY COUNCIL COMMUNICATION DATE: February 6, 2023 FROM: Ramie Hammonds, Development Services Director AGENDA ITEM: Consideration and possible action on the Final Plat of the Sanger Storage Addition, being 9.325 acres, located in the City of Sanger, and generally located on the west side of Stemmons Road approximately 192 feet south of Duck Creek Road. SUMMARY:  The applicant is proposing to create 1 industrial lot from one unplatted tract.  This site is located on the west side of Stemmons Road approximately 192 feet south of Duck Creek Road.  The property is zoned Industrial 1 (I-1).  Storage is an allowed use in the I-1 zoning district.  TxDOT has taken the front part of the site, and the applicant will need to relocate the office building.  The property is serviced by Sanger Water, Sewer, and Electric.  The property is located in the City of Sanger.  Planning & Zoning recommended APPROVAL on 1-9-23 with the condition all comments were met prior to City Council approval. FISCAL INFORMATION: Budgeted: N/A Amount: N/A GL Account: N/A RECOMMENDED MOTION OR ACTION: Staff recommends DENIAL based on the condition attached comments have not been satisfied. ATTACHMENTS: Location Map Final Plat Application Letter of Intent Planning Comments 179 Item 13. MELINDAMYRL DR SANDSTONE DUCK CREEK RD S KEATON RD I - 3 5 I - 3 5 725S S TE MMO NSFWY 1604 DUCKCREEK RD 1606 DUCKCREEK RD 802 KEATO NRD S 1100 SKEATON RD 810 SKEATON RD 1607FAIRFIEL DCIR 816 KEATO NRD S 818 KEATO NRD S 819 SKEATON RD 701 KEATO NRD S 817 SKEATON RD 800 KEATO NRD S 1802MELINDAMYRL DR 1002KEATO NRD S 804 SKEATON RD 808 SKEATON RD 823 SKEATON RD 1000KEATO NRD S 1802 SANDSTONE DR 807 SKEATON RD 1603FAIRFIELDCIR 163 SSTEMMONS ST1800 SANDSTONE DR 1608 DUCKCREEK RD 812 SKEATON RD 901KEATO NRD S 1609FAIRFIEL DCIR 814 KEATO NRD S 806 KEATO NRD S 1601FAIRFIEL DCIR 803 SKEATON RD /Project Name: Sanger Stor age AddnFinal PlatProject: 22SANZO N-0065 0 200 400100 Fe et DISCLA IMER:This map wa s g en e ra te d by GI S da ta p ro vid edby the S a ng er GIS De pa rtme nt . Th e City o f Sanger do es n ot gu a ra n te e the c orrec tne ss oraccuracy o f a n y fe a tu re s o n th is ma p. Th ese ma pproducts are fo r illust ra tio n pu rpo se s o n ly an dare not suit ab le fo r site -s pe cific d e cision ma king .GIS dat a is su bje ct to co nst an t cha n ge s, an dmay not b e co mple te , a ccu rat e o r cu rren t.Date: 12/3 1/20 2 2 3:20 :3 9 PMDoc Name : 2 2 SA NZON-0 06 5 _S an g er S to rag e Fina l P la tCity L imi ts Exhi bi ts SubjectArea 180 Item 13. H. TIERWESTER SURVEY A-1241 DRAWN BY: JOB NO:SCALE:1"=50' DATE: 4238 I-35 NORTH ANDMARK SURVEYORS, LLC. BTH (940) 382-4016 FAX (940) 387-9784 DENTON, TEXAS 76207 03 NOVEMBER, 2022 226559 GRAPHIC SCALE 1"=50' FINAL PLAT LOT 1, BLOCK A OFSANGER STORAGE ADDITION9.325 ACRES IN THEH. TIERWESTER SURVEY A-1241CITY OF SANGERDENTON COUNTY, TEXAS TX FIRM REGISTRATION NO. 10098600SCALE 1" = 2000' VICINITY MAP PR O J E C T L O C A T I O N OWNER'S CERTIFICATE AND DEDICATION STATE OF TEXAS COUNTY OF DENTON; WHEREAS WE, Sanger Storage, Inc., are the owners of that certain lot, tract, or parcel of land situated in the H. Tierwester Survey Abstract Number 1241 in the City of Sanger, Denton County, Texas, being a part of that certain tract of land conveyed by deed from E & V Schafer Family Limited Partnership to Sanger Storage, Inc. recorded under Document Number 2013-138517, Real Property, Texas, and being more particularly described as follows: BEGINNING at an iron rod found for corner in the south line of Lot 5, Block 1 of Westside Industrial Park, an addition to the City of Sanger, Denton County, Texas according to the plat thereof recorded in Volume 15, Page 40, Plat Records, Denton County, Texas, said point being the northeast corner of Lot 1 of Schafer Brothers Subdivision, an addition to the City of Sanger, Denton County, Texas according to the plat thereof recorded in Volume Cabinet D, Page 375, Plat Records, Denton County, Texas; THENCE S 88° 00’ 54” E, 455.70 feet with said south line of said Block 1 of said Westside Industrial Park and with the south line of that certain “Parcel 64” conveyed to the State of Texas recorded under Document Number 2022-24343, Real Property Records, Denton County, Texas to a capped iron rod marked TXDOT found for corner in the west line of Interstate Highway Number 35, a public roadway, said point being the northwest corner of that certain “Parcel 63” conveyed to the State of Texas recorded under Document Number 2022-148487, Real Property Records, Denton County, Texas; THENCE with said west line of said Interstate Highway Number 35 and with the west line said “Parcel 63” along the arc of a curve to the left, having a central angle of 01°14’27”, a radius of 3025.00 feet, an arc length of 65.51, whose chord bears S 02° 34’ 30” E, 65.51 feet to a Mag Nail marked McGray found for corner; THENCE S 03° 11’ 43” E, 748.44 feet with said west line of said Interstate Highway 35 and with said west line said “Parcel 63” to a capped iron rod marked TXDOT found for corner in the north line of the remnant of that certain “Tract Two” of land conveyed by deed from Sanger Bank to Springer Family Rentals recorded in Volume 4013, Page 1565, Real Property Records, Denton County, Texas, said point being the northwest corner of that certain “Parcel 61 Part 2” conveyed to the State of Texas recorded under Document Number 2021-7443, Real Property Records, Denton County, Texas; THENCE N 88° 23’ 31” W, 529.39 feet with said north line of said remnant “Tract Two” and with the north line of that certain “Tract Three” of land conveyed by deed from Sanger Bank to Springer Family Rentals recorded in Volume 4013, Page 1565, Real Property Records, Denton County, Texas, and with the north line of that certain tract of land conveyed by deed from Allan A. Brickey, Sr. and wife, Beverly J. Brickey to Robert J. Geros recorded under Document Number 2010-20201, Real Property Records, Denton County, Texas to an iron rod found for corner, said point being the southeast corner of Lot 12 in said Schafer Brothers Subdivision; THENCE N 02° 01’ 46” E, 132.49 feet with the east line of lots 12 and 11 of said Schafer Brothers Subdivision to an iron rod found for corner, said point being the northeast corner of said Lot 11; THENCE N 88° 05’ 51” W, 124.81 feet with the north line of said Lot 11 of said Schafer Brothers Subdivision to an iron rod found for corner in the east line of Keaton Road, a public roadway; THENCE N 01° 53’ 59” E, 50.02 feet with the east line of said Keaton Road to a capped iron rod marked RPLS 4561 found for corner, said point being the southwest corner of Lot 10 in said Schafer Brothers Subdivision; THENCE S 88° 16’ 28” E, 125.04 feet with the south line of said Lot 10 to an iron rod found for corner, said point being the southeast corner of said Lot 10; THENCE N 02° 02’ 33” E, 631.28 feet with the east line of lots 10 through 1 of said Schafer Brothers Subdivision to the PLACE OF BEGINNING and containing 9.325 acres of land. NOW THEREFORE, KNOW ALL MEN BY THESE PRESENTS THAT We, the aforesaid owners of land shown on this plat and whose name is subscribed hereto, and in person or through a duly authorized agent do hereby adopt this plat designating the herein above tract as LOT 1, BLOCK A, SANGER STORAGE ADDITION, an addition to the City of Sanger, Denton County, Texas, and do hereby dedicate to the public use forever all streets, alleys, parks, watercourses, drains, utility easements, drainage easements, and public places as shown thereon for the purposes and consideration therein expressed. All and any public utilities shall have the full right to remove and keep removed all growths which may endanger or interfere with the construction, maintenance, or efficiency of its respective system on the utility easement for the purpose of constructing, reconstructing, inspecting, patrolling, maintaining and adding to or removing all or part of its respective systems without the necessity at any time of procuring the permission of anyone. WITNESS MY HAND this _____ day of ___________, 2022 ______________________________________ Faisal Reza, Sanger Storage, Inc. STATE OF TEXAS COUNTY OF DENTON: Before me, the undersigned authority, on this day personally appeared Faisal Reza, known to me to be the person whose name is subscribed to the foregoing instrument, and acknowledged to me that he executed the same for the purposes and considerations therein expressed and, in the capacity, therein stated. Given under my hand and seal of office this _____ day of___________________ 2022 __________________________________________ NOTARY PUBLIC STATE OF TEXAS APPROVED AND ACCEPTED ____________________________________________________ Director of Development Services Date City of Sanger, Texas ________________________________________________________ City Manager Date City of Sanger, Texas ATTESTED BY ________________________________________________________ City Secretary, City of Sanger, Texas Date CERTIFICATE OF SURVEYOR I, the undersigned, a registered professional land surveyor in the State of Texas, do hereby certify that this plat is true and correct and was prepared from an actual survey of the property made on the ground under my supervision. __________________________________________________________ Jerald D. Yensan Registered Professional Land Surveyor No. 4561 NOTES: 1. The purpose of this plat is to create a single platted lot. 2. No portion of subject property lies within a special flood hazard area according to the FLOOD INSURANCE RATE MAP for Denton County and Incorporated Area, Map Number 48121C0210G, dated April 18, 2011. (Subject property lies in Zone X). 3. All lots comply with the minimum size requirements of the zoning district. 4. This property may be subject to charges related to impact fees and the applicant should contact the City regarding any applicable fees due. 5. Notice – selling a portion of this addition by metes and bounds is a violation of City ordinance and State Law and is subject to fines and withholding of utilities and building permits. 6. This plat does not alter or remove existing deed restrictions, if any, on this property. 7. Bearings are based on the State Plane Coordinate System, Texas North Central Zone (4202), North American Datum of 1983 (NAD ‘83) 8. Water, Sewer and Electric service is provided by the City of Sanger. 9. Telephone service is provided by Nortex Communications, 205 North Walnut, Muenster, Texas 76252 10. There are no common areas, or detention facilities or HOA/POA. 11. Minimum finished floor elevations are at least 2 feet above the 100-year flood plain. 12. Property owner must confirm location of any underground utilities prior to new construction. 181 Item 13. City of Sanger 201 Bolivar / P.O Box 1729 Sanger, TX 76266 940-458-4072 (fax) 940-458-2059 (office) www.sangertexas.org Effective Date: 9/3/2019 SUBDIVISION APPLICATION Preliminary Plat Final Plat/Replat Vacating Plat Minor Plat Amended Plat Conveyance Plat Applicant Owner (if different from applicant) Name: Name: Company: Company: Address: Address City, State, Zip: City, State, Zip: Phone Phone: Fax: Fax: Email: Email: Submittal Checklist Pre-Application Conference (Date:____/____/______) One (1) Paper Copy of Plat (24”x36”, folded to 1/4 size) Letter of Intent Non-Refundable Application Fee (Check Payable to City of Sanger) Application Form (Signed by Owner) Applicable Plat Checklist (Completed) Additional Required Documents/Traffic & Drainage Studies etc. One (1) PDF Copy of all Documents Provided on a CD/DVD or Emailed to development@sangertexas.org Supporting Materials (List if provided): ____________________________________________________________________________ ____________________________________________________________________________________________________________ R Number(s):_________________________________________________________________________________________________ ____________________________________________________________________________________________________________ ________________________________________________________________________ ____________________________ Owner’s Signature Date ________________________________________________________________________ ____________________________ Applicant’s Signature Date Office Use: Reviewed by Director of Development Services _____/_____/________ Complete (Check #_ ) Incomplete (Returned to Applicant / _/ ) JERALD YENSAN LANDMARK SURVEYORS 4238 I-35 NORTH DENTON, TX 76207 940-382-4016 940-387-9784 LANDMARKSV@AOL.COM FAISAL REZA SANGER STORAGE INC. 3604 BARRYSDALE DRIVE DENTON, TX 76208 940-300-7610 FAISALREZA@HOTMAIL.COM R56837 11-09-2022 182 Item 13. City of Sanger 201 Bolivar / P.O Box 1729 Sanger, TX 76266 940-458-4072 (fax) 940-458-2059 (office) www.sangertexas.org Effective Date: 9/3/2019 FINAL, REPLAT, MINOR, AMENDED, AND CONVEYANCE PLAT CHECKLIST  The Plat shall be drawn to a scale of not more than two hundred feet to the inch (1” = 200’).  The boundary marked with heavy weighted lines with accurate distances and bearings, a metes and bounds description of the boundary (error of closure shall not exceed one (a) in fifty thousand (50,000) for the plat boundary), exact acreage to hundredths, and the exact location and width of all existing or recorded rights-of-way intersecting the boundary of or bordering on the tract. One (1) copy of the traverse closure sheet shall be enclosed.  True bearings and distances to the nearest established street lines, official monuments or subdivision corner, which shall be accurately described on the plat. Municipal, township, county or abstract survey lines shall be accurately tied to the lines of the subdivision by the distances and bearings, where applicable.  Describe and locate all permanent survey monument, pins, and control points and tie and reference the survey corners at two points to the Texas State Plane Coordinate System North Central Zone 1983-1999 datum. The Point of Beginning (POB) shall be clearly marked including State Plane Coordinates, NAD 83.  An accurate location of at least two (2) corners of the subdivision with reference to original corners of the original survey of which the subdivision is a part or an existing permanent monument to an approved and recorded plat or permanent markers established by and approved by the City Engineer.  Subdivision name of adjacent properties (P.R.D.C.T) or ownership information for adjacent unplatted properties (D.R.D.C.T.) with recording information.  An accurate location of the subdivision in reference to the deed records of the county which shall include the volume and page of the deed of the property to be subdivided.  If the property owner information does not match the Denton Central Appraisal District record, then information related to the purchase must be provided.  The exact layout, including: 1) Street and/or alley names 2) The length of all arcs, radii, internal angles and points of curvature, length and bearing of the tangents 3) All existing and proposed easements for right-of-way, public services, utilities or any other easements and any limitations of the easements 4) Show centerline of existing streets. Dimensions from centerline to edges of existing and proposed right-of-way on both sides of the centerline. 5) All lot number and lines, with accurate dimensions in feet and hundredths and with bearings and angles to street and alley lines to the nearest second  The accurate location, material, and approximate size of all monuments.  The accurate outline description of all property which is offered for dedication for public use, such as parks, etc., with th e purpose indicated thereon, and all property that may be reserved by deed covenant for the common use of the property owners in the subdivision.  A signed and notarized copy of private restriction (if any), that are filed for record in the office of the County Clerk shall be provided with the Final Plat.  Name and addresses of the owner, subdivider, engineer, and surveyor. 183 Item 13. City of Sanger 201 Bolivar / P.O Box 1729 Sanger, TX 76266 940-458-4072 (fax) 940-458-2059 (office) www.sangertexas.org Effective Date: 9/3/2019 FINAL, REPLAT, MINOR, AMENDED, AND CONVEYANCE PLAT CHECKLIST (cont.)  North point, written and graphic scale, and date.  3”x3” recording box at the lower right hand corner.  A Title Block with the following information shall be provided on each page: 1) Plat Type (ex: “Final Plat”, “Preliminary Plat”, etc.) 2) Name of the proposed development/addition/subdivision 3) Total number of lots and HOA/Open Space lots 4) Survey name and abstract number 5) Gross acreage 6) Right-of-Way acreage, if dedicated 7) Date of preparation and subsequent revisions  Standard Notation to be added on the plat: 1) “All lots comply with the minimum size requirements of the zoning district.” 2) “This property may be subject to charges related to impact fees and the applicant should contact the City regarding any applicable fees due.” 3) “All common areas, drainage easements, and detention facilities will be owned and maintained by the HOA/POA. Any common area within the City’s right-of-way will require a facilities agreement, to be reviewed and approved by the City.” 4) “Notice – selling a portion of this addition by metes and bounds is a violation of City ordinance and State Law and is subject to fines and withholding of utilities and building permits.” 5) “This plat does not alter or remove existing deed restrictions, if an y, on this property.” 6) “Minimum finished floor elevations are at least 2 feet above the 100 year flood plain.” 7) “The subject property does not lie within a 100 – year floodplain according to Community Panel No. ___________, dated _____________, of the National Flood Insurance Rate Maps for Denton County, Texas.” 8) “The purpose of this plat is ____________________[state the purpose]____________” 9) “Bearings are based on the State Plane Coordinate System, Texas North Central Zone (4202), North American Datum of 1983 (NAD ‘83)”  The name, address and phone number of all utilities providing service to the development is required. A signature from each provider or a will-serve letter, signifying their ability to provide service to the subdivision is required.  Location map showing existing and proposed streets and thoroughfares covering an area at le ast one thousand feet (1000’) outside the proposed subdivision.  One paper copy (24”x36”) and one soft copy (pdf) of approved civil/construction plans, along with GIS/CAD files for all approved public improvements on a CD/DVD.  For Conveyance Plats Only: All conveyance plats must be titled “Conveyance Plat” and carry the following text: “A conveyance plat is a record of property approved by the City of Sanger for the purpose of sale or conveyance in its entirety or interests thereon defined. No building permit may be issued, nor development begin, nor permanent public utility service provided until a final plat is approved, filed of record and public improvements are accepted in accordance with the City of Sanger Code of Ordinances. Selling a portion of this property by metes and bounds, except as shown on an approved, filed and accepted conveyance plat, final plat or replat is a violation of the state law.” 184 Item 13. City of Sanger 201 Bolivar / P.O Box 1729 Sanger, TX 76266 940-458-4072 (fax) 940-458-2059 (office) www.sangertexas.org Effective Date: 9/3/2019 FINAL, REPLAT, MINOR, AMENDED, AND CONVEYANCE PLAT CHECKLIST (cont.)  Certification by a registered public surveyor or licensed state land surveyor, registered in the State of Texas to the effect that the plat represents a survey made by him or under his direct supervision and that all monuments shown thereon have been verified and actually exist, and that their location, size, and material are correctly shown. Such surveyor’s certificate may be prepared as follows: “State of Texas County of Denton I hereby certify that this plat is true and correct and was prepared from an actual survey of the property made on the ground under my supervision. (Engineer or Surveyor’s Seal) _______________________________________________________ _____________________________ Licensed Professional Engineer OR Registered Public Land Surveyor Texas R.P.L.S. No. Date”  A certificate of ownership and dedication of all streets, alleys, parks, and playgrounds to public use forever, signed and acknowledged before a notary public, by the owner or authorized representative and lien holder of the land, and a complete and accurate description of the land subdivided and the streets dedicated. Such owner’s certificate may be prepared as follows: “State of Texas County of Denton I (we), the undersigned, owner(s) of the land shown on this plat within the area described by metes and bounds as follows: (Metes and Bounds Description of Boundary) NOW, THEREFORE, KNOW ALL PERSONS BY THESE PRESENTS: THAT ________________, acting herein by and through its duly authorized officer, does hereby adopt this plat designating the hereinabove described property as _____________________ (lot/block/subdivision), an addition to the City of Sanger, Texas, and does hereby dedicate to the public use forever by fee simple title, free and clear of all liens and encumbrances, all streets, thoroughfares, alleys, fire lanes, drive aisles, parks, and watercourses, and to the public use forever easements for sidewalks, storm drainage facilities, utilities and any other property necessary to serve the plat and to implement the requirements of the subdivision regulations and other City codes and do hereby bind ourselves, our heirs, successors and assigns to warrant and to forever defend the title on the land so dedicated. Further, the undersigned covenants and agrees that he/she shall maintain all easements and facilities in a state of good repair and functional condition at all times in accordance with City codes and regulations. No buildings, fences, trees, shrubs, or other improvements or growths shall be constructed or placed upon, over, or across the easements as shown, except that landscape improvements may be installed, if approved by the City of Sanger. The City of Sanger and public utility entities shall have the right to access and maintain all respective easements without the necessity at any time of procuring permission from anyone. WITNESS MY HAND this ____________ day of _______________, 20________. _____________________________________________, Owner ___________________________________________, Title and Company (if applicable)” 185 Item 13. City of Sanger 201 Bolivar / P.O Box 1729 Sanger, TX 76266 940-458-4072 (fax) 940-458-2059 (office) www.sangertexas.org Effective Date: 9/3/2019 FINAL, REPLAT, MINOR, AMENDED, AND CONVEYANCE PLAT CHECKLIST (cont.) “State of Texas County of Denton Before me, the undersigned authority, on this day personally appeared, known to me to be the person whose name is subscribed to the foregoing instrument, and acknowledged to me that he/she executed the same for the purposes and considerations therein expressed and in the capacity therein stated. Given under my hand and seal of office this ____________ day of _______________, 20________. ____________________________________ Notary Public in and for the State of Texas ____________________________________ Type or Print Notary’s Name My Commission Expires ________________________________.”  The following certificate shall be included on the plat in a manner that will allow the signatures of the designated official s and the affixing of the City Seal. “Approved and Accepted _______________________________________________________ ______________________________ Chairman, Planning & Zoning Commission Date City of Sanger, TX _______________________________________________________ ______________________________ Mayor Date City of Sanger, TX Attested by _______________________________________________________ ______________________________ City Secretary Date City of Sanger, TX” 186 Item 13. City of Sanger, Texas November 8, 2022 Ramie Hammonds Director of Development Services Ramie, Please see attached application for a minor plat submittal. Sanger Storage presently is not platted, and we are platting it as a single lot to facilitate a future building permit. Sincerely, Jerald Yensan Landmark Surveyors LLC 4238 I-35 N. Denton, Texas 76207 (940) 382-4016 187 Item 13. 940.458.2059 | 201 Bolivar St. |PO Box 1729 | Sanger, TX 76226 | www.sangertexas.org facebook.com/SangerTexas @CityofSanger DATE: 12/27/2022 1st REVIEW COMMENTS – Final Plat (Sanger Storage Addition) The request is for a Final Plat of the Sanger Storage Addition platting Lot 1, being approximately 9.325 acres, prepared by Landmark Surveyors, LLC, submitted on 12/14/2022. Below are the comments that should be addressed prior to City Council approval. Resubmit the revised plat along with a response letter addressing all comments. Planning Provide the following 1. Describe and locate all permanent survey monuments, pins, and control points and tie and reference the survey corners at two points to the Texas State Plan Coordinate System North Central Zone 1983-1999 datum. The Point of Beginning (POB) shall be clearly marked including State Plan Coordinates. 2. Provide information showing that Faisal Reza is the owner or acting manager of Sanger Storage Inc. Denton County records show the property owner to be Sanger Storage Inc. 3. Show the centerline of existing streets. Dimensions from centerline to edges of existing and proposed right-of-way on both sides of the centerline. 4. Provide a signed notarized copy of private restrictions (if any), that are filed for records in the office of the County Clerk. 5. Correct signature block to reflect Chairman, Planning & Zoning Commission, and remove Director of Development Services. Correct City Manager to reflect Mayor, City of Sanger, and remove City Mayor. Informational Comments 1. The property is within the City of Sanger. 2. The Final Plat will be scheduled for Planning and Zoning (P&Z) Commission meeting on Monday, January 9, 2023, and for the City Council meeting on Monday, February 6, 2023. 188 Item 13. January 09, 2023 Kumar Mainali ViaElectronicMailonly: mainali@hotmail.com 4913 Sanger Circle Drive Sanger, TX 76266 RE: Fund Member: City of Sanger Claimant: Kumar Mainali Date of Loss: December 01, 2022 Claim No: LB0000000183943 Dear Kumar Mainali: This letter is in regard to the claim you have made against the City of Sanger for the above- referenced incident. Based on the facts revealed in our investigation, we have concluded the damages you are alleging were not caused by any wrongful act, omission ornegligence on the part of the City of Sanger or any of its employees. For this reason, we must respectfully deny this claim in its entirety. Should you have any questions concerning this matter, please do not hesitate to contact me. Sincerely, Tina Overstreet Texas Municipal League Intergovernmental Risk Pool Claim Specialist Direct Line: 512-491-2345 tina.overstreet@tmlirp.org cc: Jeriana Staton City of Sanger PO Box 1729 Sanger, TX 76266-1729 189 Item 14.