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.
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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.
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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
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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.
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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
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Item 1.
ANNUAL FINANCIAL REPORT
of the
City of Sanger, Texas
For the Year Ended
September 30, 2022
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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
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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.
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Item 1.
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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
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Item 1.
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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.
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Item 1.
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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
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Item 1.
MANAGEMENT'S DISCUSSION
AND ANALYSIS
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Item 1.
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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
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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,
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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.
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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.
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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
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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
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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.
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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
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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.
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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
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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
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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.
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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
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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
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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
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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.
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/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
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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
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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.
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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
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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.
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ABSTRACT # 801
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Item 11.
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P.E. 53647
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Item 11.
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P.E. 53647
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Item 11.
S
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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.
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WILLIAM MASON SURVEY,
ABSTRACT # 801
DENTON COUNTY, TEXAS
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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.
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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
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-
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
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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.