02/20/2024-CC-Agenda Packet-RegularCITY COUNCIL
MEETING AGENDA
FEBRUARY 20, 2024, 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
DISCUSSION ITEMS
1. Presentation and overview of the Annual Financial Report and related audit by
BrooksWatson & Co. for the fiscal year ending September 30, 2023.
2. Discussion on a contract with Halff Associates, Inc for the conceptual design of the
proposed Porter Sports Park Phase II in an amount not to exceed $80,500.
OVERVIEW OF ITEMS ON THE REGULAR AGENDA
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.
REPORTS
Staff Reports are for discussion only. No action may be taken on items listed under this portion
of the agenda.
3. Presentation of Fire Services, including but not limited to an overview of the
operations, staff, and needs.
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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.
4. Consideration and possible action on the minutes from the February 2, 2024, meeting.
5. Consideration and possible action on the minutes from the February 3, 2024, meeting.
6. Consideration and possible action on the minutes from the February 5, 2024, meeting.
7. Consideration and possible action on a contract with Halff Associates, Inc for the
conceptual designs of the proposed Porter Sports Park Phase II in an amount not to
exceed $80,500, and authorize the City Manager to execute the contract.
8. Consideration and possible action on a Revised Interlocal Cooperation Contract (ICC)
with the Texas Department of Public Safety for the FTA Program.
9. Consideration, acknowledgement, and acceptance of the annual financial report and
related audit by BrooksWatson & Co. for the fiscal year ending September 30, 2023.
10. Consideration and possible action on the TXShare Interlocal Cooperation Agreement
between the North Central Texas Council of Governments and the City of Sanger and
authorize the City Manager to execute the agreement.
ACTION ITEMS
11. Consideration and possible action on authorizing staff to issue a Request for
Application (RFA) for a Bank Depository.
12. Consideration and possible action on the purchase of 117 water meters and radio
transmitters ranging in size from 1” to 4” as part of the implementation of the city-
wide AMI/meter replacement project; and, authorize the City Manager to execute said
agreement.
13. Consideration and possible action on authorizing the City Manager to execute a
contract with Ana Site Construction for relocation of water and sewer utilities and
associated betterments for the I-35 Expansion Project.
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
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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.
INFORMATIONAL ITEMS
Information Items are for informational purposes only. No action may be taken on items listed
under this portion of the agenda.
14. Financial Statements November 2023 and December 2023
15. Disbursement Report December 2023 and January 2024
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 15, 2024, at 10:00 AM.
/s/Kelly Edwards
Kelly Edwards, City Secretary
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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ANNUALFINANCIAL
2023
FOR FISCAL YEAR ENDED
SEPTEMBER 30, 2023
REPORT
SANGER, TEXAS
CITY OF
502 ELM STREET | SANGER, TX 76266
WWW.SANGERTEXAS.ORG | 940.458.7930
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Item 1.
ANNUAL FINANCIAL REPORT
of the
City of Sanger, Texas
For the Year Ended
September 30, 2023
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City of Sanger, Texas
TABLE OF CONTENTS
September 30, 2023
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 82
Schedule of Changes in Net Pension Liability and Related Ratios 84
Schedule of Employer Contributions to Pension Plan 86
Schedule of Changes in OPEB Liability and Related Ratios 88
COMBINING AND INDIVIDUAL FUND FINANCIAL SCHEDULES
Combining Schedule of Revenues, Expenses, and Changes
in Fund Net Position -Proprietary Funds –by Department 92
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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, 2023,
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, 2023, and the respective changes in financial position and, where
applicable, cash flows 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 audit. 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 co ntrol 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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In preparing the financial statements, management is required to evaluate whether 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 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 assurance 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 h igh level of assurance but is not absolute assurance
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 fro m
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, i ndividually or in the aggregate, they would influence 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.H to the financial statements, the City adopted new accounting guidance
Governmental Accounting Standard Board “GASB” Statement No. 96, Subscription-Based Information
Technology Arrangements.As such, the City restated beginning net position /fund balance for
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governmental activities , business-type activities, the water, sewer, and electric fund, and the internal
service fund due to the implementation of this new accounting pronouncement. Our opinion is not
modified with respect to this matter.
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 b udgetary 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 information 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 statements. 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 certa in 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 stateme nts themselves, 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
February 13, 2024
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Item 1.
MANAGEMENT'S DISCUSSION
AND ANALYSIS
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Item 1.
City of Sanger, Texas
MANAGEMENT’S DISCUSSION AND ANALYSIS (MD&A)
September 30, 2023
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, 2023.
Financial Highlights
The City's total combined net position is $61,044,969 at September 30,2023.Of this, $28,297,710
(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 $24,761,254, an increase of $4,976,712.
As of the end of the year, the unassigned fund balance of the general fund was $17,472,103 or
187%of total general fund expenditures.
The City had an overall increase in net position of $775,623, which is due to revenues exceeding
expenses for governmental 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, 2023
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, 2023
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 $61,044,969 as of September 30, 2023,in the primary government.
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Item 1.
City of Sanger, Texas
MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued
September 30, 2023
10
The largest portion of the City’s net position, $24,901,905,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, $7,845,354, represents resources that are subject to
external restrictions on how they may be used. The remaining balance of $28,297,710 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, 2023 and September 30, 2022
were $26,229,537 and $20,922,562, respectively. The increase of $5,306,975 was primarily due to greater
cash on hand,resulting from operating surpluses during the year.
Current liabilities for governmental activities as of September 30, 2023 and September 30, 2022 were
$2,526,164 and $1,196,098, respectively. The increase of $1,330,066 is primarily attributable to greater
outstanding payables to vendors and an increase in current debt obligations due to new debt issuances
in the current year.
Total long-term liabilities as of September 30, 2023 and September 30, 2022 were $60,703,570 and
$39,347,362, respectively. The increase of $21,356,208 was primarily due to new debt issuances in the
current year.
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Item 1.
City of Sanger, Texas
MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued
September 30, 2023
11
Statement of Net Position:
The following table reflects the condensed Statement of Net Position:
Current and
ot her assets $26,229,537 $29,175,476 $55,405,013 $20,922,562 $30,161,908 $51,084,470
Long-term a ssets 30,459,614 41,093,681 71,553,295 17,747,291 35,902,158 53,649,449
Tota l Assets 56,689,151 70,269,157 126,958,308 38,669,853 66,064,066 104,733,919
of Re sources 995,991 325,096 1,321,087 433,177 196,269 629,446
Ot her liabilities 2,526,164 3,766,458 6,292,622 1,196,098 3,682,692 4,878,790
Long-term l iabilities 18,596,225 42,107,345 60,703,570 1,849,331 37,498,031 39,347,362
To ta l Lia bilitie s 21,122,389 45,873,803 66,996,192 3,045,429 41,180,723 44,226,152
of Re sources 205,582 32,652 238,234 698,075 169,792 867,867
Net Position:
Net inves tmen t
in capital a ssets 16,100,358 8,801,547 24,901,905 15,921,622 10,721,549 26,643,171
Restrict ed 4,479,026 3,366,328 7,845,354 4,349,932 1,626,045 5,975,977
Un restrict ed 15,777,787 12,519,923 28,297,710 15,087,972 12,562,226 27,650,198
To ta l Net P ositio n $36,357,171 $24,687,798 $61,044,969 $35,359,526 $24,909,820 $60,269,346
2023
Deferred Outflo ws
Activitie sActivitiesActivitiesTotal
Deferred Inflows
2022
Gove rnmenta l Business-Type
Activitie s To ta l
Go ve rnmenta l Business-Type
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Item 1.
City of Sanger, Texas
MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued
September 30, 2023
12
Statement of Activities:
The following table provides a summary of the City’s changes in net position:
Re ve nue s
Pr ogr am revenues:
Ch arges for ser vices $2,611,667 $13,784,522 $16,396,189 $2,256,243 $13,597,561 $15,853,804
Gr ants and con tri.872,225 - 872,225 1,567,144 - 1,567,144
General r ev en ues:
Pr oper ty taxes 6,350,864 - 6,350,864 5,768,857 - 5,768,857
Sales taxes 1,585,350 - 1,585,350 1,450,256 - 1,450,256
Fr anchise & l oc al taxes 439,071 - 439,071 424,614 - 424,614
In vest ment incom e 362,586 336,033 698,619 278,570 247,377 525,947
Ot her revenues 227,129 117,836 344,965 341,653 - 341,653
To ta l Re ve nues 12,448,892 14,238,391 26,687,283 12,087,337 13,844,938 25,932,275
Expenses
Gener al gov er nment 3,413,079 - 3,413,079 2,703,118 - 2,703,118
Pub lic safet y 5,192,447 - 5,192,447 3,357,133 - 3,357,133
Pub lic works 2,064,310 - 2,064,310 1,590,864 - 1,590,864
Cu lt ure a nd recrea tion 1,042,923 - 1,042,923 820,872 - 820,872
In terest & fiscal chrgs.501,935 1,043,948 1,545,883 43,373 1,027,070 1,070,443
Water, s ewer , & electric - 12,653,018 12,653,018 - 10,833,115 10,833,115
To ta l Expe nses 12,214,694 13,696,966 25,911,660 8,515,360 11,860,185 20,375,545
Cha ng e in Net Positio n
Before Transfers 234,198 541,425 775,623 3,571,977 1,984,753 5,556,730
Tr ansfer s 763,447 (7 63,447) - 764,763 (7 64,763)-
Total 763,447 (7 63,447) - 764,763 (7 64,763)-
Cha ng e in Net Positio n 997,645 (2 22,022) 775,623 4,336,740 1,219,990 5,556,730
Begi nning Net P osition 35,359,526 24,909,820 60,269,346 31,022,786 23,689,830 54,712,616
Ending Net Po sitio n $36,357,171 $24,687,798 $61,044,969 $35,359,526 $24,909,820 $60,269,346
For the Y ear Ended September 30, 2 023
Business-Type
Go ve rnm ent
For the Year E nded Se ptember 3 0, 2022
Tota l
Activitie sActivitiesGovernment
Gove rnm ental Business-Type Primary
Total
Primary Gove rnmental
Activitie s Activitie s
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City of Sanger, Texas
MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued
September 30, 2023
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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, 2023, revenues from governmental activities totaled $12,448,892.
Property tax, charges for services, and sales taxes are the City’s largest revenue sources. Charges for
services increased by $355,424 or 16%primarily due to greater building permits, ambulance services,
and sanitation collection revenue in the current year. Grants and contributions decreased by $694,919
or 44%primarily due to nonrecurring COVID relief funds received in the prior year. Property tax
increased by $582,007 or 10%due to greater appraised property values. Sales taxes increased by
$135,094 or 9%due to economic growth fueled by local purchases.Investment income increased by
$84,016 or 30%primarily due to greater interest-bearing accounts and the realization of higher interest
rates.Other revenues decreased by $114,524 or 34%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, 2023, expenses for governmental activities totaled $12,214,694. This
represents an increase of $3,699,334 or 43%from the prior year. The City’s largest functional expense is
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City of Sanger, Texas
MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued
September 30, 2023
14
public safety of $5,192,447,which primarily includes costs for the police department, animal control,
fire department, and EMS services.Public safety expenses increased by $1,835,314 or 55%primarily
due to greater personnel costs resulting from the hiring of new firefighters and greater police overtime
in the current year.General government expenses increased by $709,961 or 26%primarily due to
greater contractual services and personnel costs due to the significant increase in the City’s net pension
liability over the course of the year.Public works and culture and recreation expenses increased by
$473,446 or 30%and $222,051 or 27%, respectively, primarily due to greater employee benefit expenses,
resulting from the aforementioned increase in the City’s net pension liability. Interest and fiscal charges
increased by $458,562 or over 100%primarily due to nonrecurring interest and bond issuance costs due
to the issuance of new debt in the current year.
Business-type activities are shown comparing operating costs to revenues generated by related
services.
For the year ended September 30, 2023, charges for services by business-type activities totaled
$13,784,522.This represents a slight increase of $186,961 or 1%from the previous year, which is
considered minimal.
Utility service expenses increased by $1,836,781 or 15%primarily due to greater employee benefit costs,
wholesale electricity purchases, nonrecurring utility system maintenance, and asset depreciation over
the course of the year.
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
23
Item 1.
City of Sanger, Texas
MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued
September 30, 2023
15
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 $21,684,437. Of this, $16,724
is restricted for municipal court, $186,589 is restricted for tourism, $106,452 is restricted for library
improvements, $126,178 for public safety, $19,416 is restricted for parks, $2,174,861 is restricted for the
A.R.P.COVID grant, and $1,446,341 is restricted for roadway impact fees.In addition, $135,773 is
committed for employee benefits. Unassigned fund balance totaled $17,472,103 as of yearend.The
general fund increased by $5,708,311 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 $2,674,352, a decrease of $672,663. This
decrease is primarily a result of significant capital outlay expenditures recognized during the year.
There was an increase in governmental fund balance of $4,976,712 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 $3,890,482 in the general fund. This is a combination of a
positive revenue variance of $274,930,a positive expenditure variance of $3,345,102,and a positive
variance of $1,651,954 in other financing sources and uses.The most significant revenue variances were
for intergovernmental revenue, fire and rescue, and franchise taxes.Actual expenditures did not exceed
appropriations at the legal level of control.
CAPITAL ASSETS
As of the end of the year, the City’s governmental activities funds had invested $30,387,801 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 $41,093,681 in a variety of capital assets and infrastructure, net of accumulated
depreciation.
Major capital asset events during the current year include the following:
Riley property purchase for $14,177,996.
Land purchased for new downtown park totaling $1,712,135.
Invested in street rehabilitation improvements totaling $751,161.
24
Item 1.
City of Sanger, Texas
MANAGEMENT’S DISCUSSION AND ANALYSIS, Continued
September 30, 2023
16
Investment in FM 455 utility and I-35 relocation totaling for $1,713,315 and $352,177,
respectively.
Investments in AMR metering system totaling $550,835.
New paint for wastewater treatment plant for $596,089.
Water and sewer line improvements totaling $265,730.
Roof replacement at 201 Bolivar for $46,170.
City hall renovations totaling $28,330.
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
$58,973,239. The City issued new Certificates of Obligation and Tax Notes totaling $15,215,000 and
$5,065,000, respectively. The City made principal payments on outstanding bonds, notes,and leases of
$1,365,119. 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 $24,483,254 $25,862,940 $50,346,194
Restricted cash 118,984 - 118,984
Investments 553,714 732,991 1,286,705
Receivables, net 989,028 1,556,194 2,545,222
Inventory - 973,092 973,092
Due from component units 134,816 - 134,816
Internal balances (50,259) 50,259 -
26,229,537 29,175,476 55,405,013
Noncurrent assets:
Lease receivable, noncurrent portion 71,813 - 71,813
Capital assets
Non-depreciable 13,912,870 14,362,262 28,275,132
Net depreciable capital assets 16,474,931 26,731,419 43,206,350
30,459,614 41,093,681 71,553,295
56,689,151 70,269,157 126,958,308
Deferred Outflows of Resources
Deferred charge on refunding 9,604 70,433 80,037
Pension outflows 984,771 254,279 1,239,050
OPEB outflows 1,616 384 2,000
Total Deferred Outflows of Resources 995,991 325,096 1,321,087
See Notes to Financial Statements.
City of Sanger, Texas
STATEMENT OF NET POSITION (Page 1 of 2)
September 30, 2023
Activities Activities
Primary Government
Governmental
Total
Business-Type
Assets
Total Assets
Total Current Assets
Total Noncurrent Assets
18 27
Item 1.
$4,829,379 $2,230,627
- -
96,826 287,519
152,012 152,012
- -
- -
- -
5,078,217 2,670,158
- -
- -
3,744 -
3,744 -
5,081,961 2,670,158
- -
- -
- -
- -
Component Units
Sanger Industrial
Dev. Corp. (4A)Dev. Corp. (4B)
Sanger Texas
19 28
Item 1.
Liabilities
Current liabilities:
Accounts payable and
accrued liabilities $1,034,413 $1,679,464 $2,713,877
Accrued interest payable 132,244 463,929 596,173
Customer deposits - 518,387 518,387
Due to primary government - - -
Compensated absences - current 157,043 75,825 232,868
Long term debt due within one year 1,202,464 1,028,853 2,231,317
2,526,164 3,766,458 6,292,622
Noncurrent liabilities:
Debt due in more than one year 15,450,704 41,291,218 56,741,922
Compensated absences - noncurrent 17,449 8,425 25,874
OPEB liability 110,523 28,538 139,061
Net pension liability 3,017,549 779,164 3,796,713
18,596,225 42,107,345 60,703,570
21,122,389 45,873,803 66,996,192
Deferred Inflows of Resources
OPEB inflows 34,141 8,816 42,957
Pension inflows 92,311 23,836 116,147
Lease related 79,130 - 79,130
205,582 32,652 238,234
Net investment in capital assets 16,100,358 8,801,547 24,901,905
Restricted for:
Debt service 402,465 - 402,465
A.R.P. grant 2,174,861 - 2,174,861
Parks 19,416 - 19,416
Economic development - - -
Roadway impact fees 1,446,341 - 1,446,341
Capital improvements - 3,366,328 3,366,328
Other purposes 435,943 - 435,943
Unrestricted 15,777,787 12,519,923 28,297,710
$36,357,171 $24,687,798 $61,044,969
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, 2023
STATEMENT OF NET POSITION (Page 2 of 2)
20 29
Item 1.
$4,632 $132,610
- -
- -
67,408 67,408
- -
- -
72,040 200,018
- -
- -
- -
- -
- -
72,040 200,018
- -
- -
- -
- -
3,744 -
- -
- -
- -
5,006,177 2,470,140
- -
- -
- -
- -
$5,009,921 $2,470,140
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 $3,413,079 $1,714,265 $- $-
Public safety 5,192,447 897,402 302,928 -
Public works 2,064,310 - - -
Culture and recreation 1,042,923 - - 356,797
Interest and fiscal charges 501,935 - 212,500 -
12,214,694 2,611,667 515,428 356,797
Business-Type Activities
Water 1,920,001 2,651,876 - -
Sewer 2,479,240 2,865,820 - -
Electric 8,149,754 8,266,826 - -
Utility administration 1,147,971 - - -
Total Business-Type Activities 13,696,966 13,784,522 - -
Total Primary Government $25,911,660 $16,396,189 $515,428 356,797
Component Units
Sanger Ind. Dev. Corp. (4A)167,968 - - -
Sanger Texas Dev. Corp. (4B)722,470 - 8,080 -
$890,438 $- $8,080 $-
General Revenues:
Taxes
Property taxes
Sales taxes
Franchise and local taxes
Investment income
Other revenues
Gain on sale of assets
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, 2023
Program Revenues
Total Governmental Activities
Functions/Programs Services
Total General Revenues and Transfers
Expenses Contributions
Charges for Grants and
22 31
Item 1.
$(1,698,814) $- $(1,698,814) $- $-
(3,992,117) - (3,992,117) - -
(2,064,310) - (2,064,310) - -
(686,126) - (686,126) - -
(289,435) - (289,435) - -
(8,730,802) - (8,730,802) - -
- 731,875 731,875 - -
- 386,580 386,580 - -
- 117,072 117,072 - -
- (1,147,971) (1,147,971) - -
- 87,556 87,556 - -
(8,730,802) 87,556 (8,643,246) - -
(167,968)-
- (714,390)
(167,968) (714,390)
6,350,864 - 6,350,864 - -
1,585,350 - 1,585,350 784,551 784,551
439,071 - 439,071 - -
362,586 336,033 698,619 67,770 37,926
221,024 117,836 338,860 15,040 900
- - - 938,768 -
6,105 - 6,105 - -
763,447 (763,447) - - -
9,728,447 (309,578)9,418,869 1,806,129 823,377
997,645 (222,022) 775,623 1,638,161 108,987
35,359,526 24,909,820 60,269,346 3,371,760 2,361,153
$36,357,171 $24,687,798 $61,044,969 $5,009,921 $2,470,140
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 $21,209,725 $2,586,352 $402,452
Restricted cash - 118,984 -
Investments 553,714 - -
Receivables, net 961,498 - 9,264
Lease receivables 90,079 - -
Due from component units 134,816 - -
$22,949,832 $2,705,336 $411,716
Liabilities
Accounts payable and
accrued liabilities $839,442 $30,984 $-
Due to other funds 50,259 - -
889,701 30,984 -
Deferred Inflows of Resources
Unavailable revenue
Property taxes 129,874 - 9,251
EMS revenue 166,690 - -
Lease related 79,130 - -
Total Deferred Inflows of Resources 375,694 - 9,251
Restricted for:
Municipal court 16,724 - -
Tourism 186,589 - -
Library 106,452 - -
Public safety 126,178 - -
Debt service - - 402,465
A.R.P. grant 2,174,861 - -
Parks 19,416 - -
Roadway impact fees 1,446,341 - -
Capital projects 2,674,352
Committed for:
Employee benefits 135,773 - -
Unassigned reported in:
General fund 17,472,103 - -
21,684,437 2,674,352 402,465
$22,949,832 $2,705,336 $411,716
See Notes to Financial Statements.
City of Sanger, Texas
BALANCE SHEET
GOVERNMENTAL FUNDS
September 30, 2023
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.
$24,198,529
118,984
553,714
970,762
90,079
134,816
$26,066,884
$870,426
50,259
920,685
139,125
166,690
79,130
384,945
16,724
186,589
106,452
126,178
402,465
2,174,861
19,416
1,446,341
2,674,352
135,773
17,472,103
24,761,254
$26,066,884
Funds
Total
Governmental
25 34
Item 1.
(This page intentionally left blank.)
26 35
Item 1.
Fund Balances - Total Governmental Funds $24,761,254
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 13,912,870
Capital assets - net depreciable 16,215,559
Other long-term assets are not available to pay for current-period
expenditures and, therefore, are deferred in the governmental funds.
Property tax receivable 139,125
EMS receivable 166,690
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 9,604
Pension contributions 227,177
OPEB contributions 1,319
Pension outflows 556,112
Pension inflows (73,424)
OPEB inflows (27,156)
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 (190,857)
Some liabilities, including bonds payable and deferred charges, are not reported as
liabilities in the governmental funds.
Accrued interest (132,244)
Compensated absences (133,000)
Bond premium (46,275)
Net pension liability (2,400,165)
OPEB liability (87,911)
Non-current liabilities due in one year (1,137,078)
Non-current liabilities due in more than one year (15,404,429)
$36,357,171
See Notes to Financial Statements.
City of Sanger, Texas
RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET POSITION
GOVERNMENTAL FUNDS
September 30, 2023
Net Position of Governmental Activities
27 36
Item 1.
Revenues
Property tax $6,157,009 $- $155,090
Sales tax 1,585,350 - -
Franchise and local taxes 439,071 - -
License and permits 446,781 - -
Charges for services 1,267,484 - -
Fire and rescue 766,972 - -
Contributions and donations 18,306 - -
Intergovernmental 284,622 - 212,500
Fines and forfeitures 130,430 - -
Investment income 270,417 43,208 48,961
Other revenue 221,024 - -
11,587,466 43,208 416,551
Expenditures
Current:
General government 2,724,268 - 1,000
Police department 2,007,736 - -
Municipal court 217,480 - -
Fire and EMS 1,985,355 - -
Parks and recreation 688,190 - -
Public works 1,235,802 - -
Debt service:
Principal 60,768 - 288,000
Interest 3,278 - 139,465
Bond issuance costs 33,460 217,027 -
Capital outlay 402,292 13,142,036 -
9,358,629 13,359,063 428,465
Excess of Revenues Over (Under) Expenditures 2,228,837 (13,315,855) (11,914)
Other Financing Sources (Uses)
Transfers in 826,930 - 4,513
Transfers (out)- (4,513) (51,535)
Lease issuance 39,144 - -
Debt issuance 2,607,295 12,647,705 -
Insurance recoveries 6,105 - -
3,479,474 12,643,192 (47,022)
5,708,311 (672,663) (58,936)
Beginning fund balances 15,976,126 3,347,015 461,401
$21,684,437 $2,674,352 $402,465
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, 2023
28 37
Item 1.
$6,312,099
1,585,350
439,071
446,781
1,267,484
766,972
18,306
497,122
130,430
362,586
221,024
12,047,225
2,725,268
2,007,736
217,480
1,985,355
688,190
1,235,802
348,768
142,743
250,487
13,544,328
23,146,157
(11,098,932)
831,443
(56,048)
39,144
15,255,000
6,105
16,075,644
4,976,712
19,784,542
$24,761,254
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 $4,976,712
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 13,684,439
Depreciation expense (1,391,769)
Capital asset contributions from 4B component unit 356,797
Revenues in the statement of activities that do not provide current financial
resources are not reported as revenues in the funds.
EMS receivable (22,816)
Property tax receivable 61,581
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 (20,346)
Accrued interest (122,483)
Pension expense (1,324,052)
OPEB expense (19,201)
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 348,768
Lease issuance (39,144)
Debt issuance (15,255,000)
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.(249,619)
$997,645
See Notes to Financial Statements.
Change in Net Position of Governmental Activities
For the Year Ended September 30, 2023
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 $25,862,940 $284,725
Investments 732,991 -
Receivables, net 1,556,194 -
Inventory 973,092 -
Due from other funds 50,259 -
29,175,476 284,725
Noncurrent Assets
Capital assets:
Non-depreciable 14,362,262 -
Net depreciable capital assets 26,731,419 259,372
41,093,681 259,372
70,269,157 544,097
Deferred charge on refunding 70,433 -
Pension outflows 254,279 201,482
OPEB outflows 384 297
Total Deferred Outflows of Resources 325,096 201,779
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, 2023
Activities
Governmental
32 41
Item 1.
Current Liabilities
Accounts payable and accrued liabilities $1,679,464 $163,987
Accrued interest 463,929 -
Customer deposits 518,387 -
Subscription liabilities - current 2,453 65,386
Compensated absences - current 75,825 37,343
Bonds and leases liabilities - current 1,026,400 -
3,766,458 266,716
Noncurrent Liabilities
Compensated absences - noncurrent 8,425 4,149
Net pension liability 779,164 617,384
OPEB liability 28,538 22,612
Bonds and lease liabilities - noncurrent 41,291,218 -
45,873,803 910,861
OPEB inflows 8,816 6,985
Pension inflows 23,836 18,887
32,652 25,872
Net investment in capital assets 8,801,547 193,986
Restricted for capital improvements 3,366,328 -
Unrestricted 12,519,923 (384,843)
$24,687,798 $(190,857)
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, 2023
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 $13,167,352 $3,157,602
Connection fees 54,920 -
Tap fees 562,250 -
Other revenue 117,836 30,000
13,902,358 3,187,602
Operating Expenses
Salaries and wages 3,043,599 2,113,578
Contracted services 617,356 849,944
Utilities 379,174 146,517
Materials and supplies 193,010 142,855
Water and electric purchases 5,580,158 -
Repairs and maintenance 1,040,688 157,558
Depreciation 1,701,437 64,957
12,555,422 3,475,409
1,346,936 (287,807)
Nonoperating Revenues (Expenses)
Investment income 336,033 -
Bond issuance costs (97,596) -
Interest expense (1,043,948) (122)
(805,511)(122)
541,425 (287,929)
Transfers in 11,948 38,310
Transfers (out)(775,395)-
(222,022)(249,619)
24,909,820 58,762
$24,687,798 $(190,857)
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, 2023
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 $13,871,770 $-
Receipts from interfund charges for administrative services - 3,187,602
Payments to suppliers (7,668,315) (1,275,535)
Payments to employees (2,637,401) (1,814,381)
Receipts from (payments to) other funds 20,289 -
3,586,343 97,686
Cash Flows from Noncapital Financing Activities
Operating transfers in 11,948 38,310
Operating transfers (out)(775,395) -
(763,447) 38,310
Cash Flows from Capital and Related Financing Activities
Capital purchases (7,209,952) (112,583)
Proceeds from bond issuance 5,097,596 -
Principal paid on lease liabilities (2,330) (37,021)
Principal paid on debt (977,000) -
Interest paid on debt (including bond issuance costs)(1,252,935) (122)
(4,344,621) (149,726)
Cash Flows from Investing Activities
Purchases of investments, net (5,526) -
Interest on investments 336,033 -
330,507 -
(1,191,218) (13,730)
27,054,158 298,455
$25,862,940 $284,725
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, 2023
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)$1,346,936 $(287,807)
Adjustments to reconcile operating
income / (loss) to net cash provided / (used):
Depreciation 1,701,437 64,957
Loss on disposal of capital assets 316,992 -
Changes in Operating Assets and Liabilities:
(Increase) Decrease in:
Accounts receivable (57,474) -
Inventory (162,075) -
Due from/to other funds 20,289 -
Other deferred outflows of resources - pensions (143,227) (95,478)
Deferred inflows of resources - pensions (144,447) (141,747)
Other deferred outflows of resources - OPEB 7,745 7,462
Deferred inflows of resources - OPEB 7,307 5,545
Increase (Decrease) in:
Accounts payable and accrued liabilities (12,846) 21,339
Compensated absences (1,597) 4,918
Customer deposits 26,886 -
Net pension liability 695,036 537,080
OPEB liability (14,619) (18,583)
$3,586,343 $97,686
Schedule of Non-Cash Capital and Related Financing Activities
Right-to-use assets $- $33,505
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, 2023
& 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, 2023
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, 2023
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, 2023
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, 2023
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, 2023
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, 2023
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 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.
In summary, the City is authorized to invest in the following:
51
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
43
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
12%. Interest is calculated after February 1 at the rate of 1% per month up to the
52
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
44
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, 2023
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, 2023
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, 2023
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 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, lease
56
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
48
transactions are recorded as other financing sources and as capital outlay
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
57
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
49
period preceding the month of death. The death benefit amount for retirees is
$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, 2023
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.
17. Subscription based information technology arrangements (“SBITA”)
The City has adopted the provision of Governmental Accounting Standard Board
(GASB) Statement No. 96, entitled Subscription‐Based Information Technology
Arrangements (“SBITA”). When implementing GASB 96, the City records right to
use assets and subscription liabilities based on the present value of the payments
for the related arrangements. The assets will be included within capital assets, and
amortized straight‐line over the term of the arrangement. The liabilities will accrue
interest at the implied rate estimated by the City, and are relieved with payments
over the term of the arrangements.
59
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
51
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.
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.
60
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
52
IV. DETAILED NOTES ON ALL FUNDS
A. Deposits and Investments
As of September 30, 2023, the primary government had the following investments:
Investment Type
Certificates of deposit $ 1,286,705 0.48
Total fair value $ 1,286,705
Portfolio weighted average maturity 0.48
Average Maturity
Carrying Value (Years)
As of September 30, 2023, the 4A Component Unit had the following investments:
Investment Type
Certificates of deposit $96,826 0.51
Total fair value $96,826
Portfolio weighted average maturity 0.51
Average Maturity
Carrying Value (Years)
As of September 30, 2023, the 4B Component Unit had the following investments:
Investment Type
Certificates of deposit $ 287,519 0.65
Total fair value $ 287,519
Portfolio weighted average maturity 0.65
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
61
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
53
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, 2023, the market values of
pledged securities and FDIC exceeded bank balances.
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 $ 157,741 $ 13,543 $‐ $ 171,284
Sales tax 304,025 ‐ ‐ 304,025
Franchise & local taxes 64,718 ‐ ‐ 64,718
Hotel occupancy 34,600 ‐ ‐ 34,600
EMS 556,651 ‐ ‐ 556,651
Accounts 206,156 ‐ 1,604,619 1,810,775
Lease 90,079 ‐ ‐ 90,079
Allowance (362,393) (4,279) (48,425) (415,097)
$ 1,051,577 $9,264 $ 1,556,194 $ 2,617,035
Debt
Total& Electric
Water, Sewer
General Service
62
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
54
2. The following comprise trade receivable balances of the component units at year
end:
Sales tax $ 152,012 $ 152,012 $ 304,024
$ 152,012 $ 152,012 $ 304,024
Total4A4B
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, ending in April 2028. As of September 30, 2023, the
lease receivable and offsetting deferred inflows amounted to $90,079 and $79,130,
respectively.
The annual principal and interest payments to be received are as follows:
Year ending
September 30,
2024 $ 18,266 $ 3,279
2025 19,019 2,525
2026 19,794 1,750
2027 20,601 944
2028 12,399 169
$ 90,079 $ 8,667
Principal Interest (4%)
Governmental Activities
C. Inventory
The following comprise the inventory balances of the primary government at year
end:
Inventory type
Electric Department $ 880,760
Water Department 92,332
Total $ 973,092
Cost
63
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
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 $ 12,364,989 $‐ $ 13,409,922
Construction in progress 21,000 481,948 ‐ 502,948
1,065,933 12,846,937 ‐ 13,912,870
Capital assets, being depreciated:
Infrastructure 20,573,730 838,470 ‐ 21,412,200
Buildings and improvements 6,878,785 125,958 ‐ 7,004,743
Subscription assets 120,990 ‐ ‐ 120,990
Right to use assets 16,988 72,649 (16,988) 72,649
Machinery and equipment 5,344,907 303,310 ‐ 5,648,217
32,935,400 1,340,387 (16,988) 34,258,799
Less accumulated depreciation/amortiztion
Infrastructure 8,914,661 733,811 ‐ 9,648,472
Buildings and improvements 3,440,482 293,603 ‐ 3,734,085
Subscription assets 40,330 40,330 80,660
Right to use assets 10,729 15,003 (16,988) 8,744
Machinery and equipment 3,937,928 373,979 ‐ 4,311,907
Total accumulated depreciation/amortization 16,344,130 1,456,726 (16,988) 17,783,868
Net capital assets being depreciated 16,591,270 (116,339) ‐ 16,474,931
$ 17,657,203 $ 12,730,598 $‐ $ 30,387,801
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 $ 107,744
Police department 127,987
Public works 779,177
Culture and recreation 261,360
Fire and rescue 115,501
Internal service 64,957
$ 1,456,726 Total Governmental Activities Depreciation Expense
64
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
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 $ 3,525,142 $‐ $ 4,022,009
Construction in progress 8,274,924 3,233,071 (1,167,742) 10,340,253
Total capital assets not being depreciated 8,771,791 6,758,213 (1,167,742) 14,362,262
Capital assets, being depreciated:
Infrastructure 45,597,645 438,135 850,750 46,886,530
Buildings and improvements 865,245 ‐ ‐ 865,245
Machinery and equipment 2,281,268 13,604 ‐ 2,294,872
Subscription assets 7,369 ‐ ‐ 7,369
Total capital assets being depreciated 48,751,527 451,739 850,750 50,054,016
Less accumulated depreciation/amortization
Infrastructure 19,043,046 1,584,645 ‐ 20,627,691
Buildings and improvements 670,179 21,426 ‐ 691,605
Machinery and equipment 1,905,479 92,910 ‐ 1,998,389
Subscription assets 2,456 2,456 ‐ 4,912
Total accumulated depreciation/amortization 21,621,160 1,701,437 ‐ 23,322,597
Net capital assets being depreciated 27,130,367 (1,249,698) 850,750 26,731,419
$ 35,902,158 $ 5,508,515 $ (316,992) $ 41,093,681 Total Capital Assets
Beginning Disposals /Ending
Balances Increases Reclassifications Balances
Depreciation was charged to business‐type activities as follows:
Water $ 412,636
Sewer 1,075,109
Electric 209,658
Administration 4,034
$ 1,701,437 Total Business‐type Activities Depreciation/Amortization Expense
65
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
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 ‐ (1,080,797) 40,950
Less accumulated depreciation
Buildings and improvements 482,638 38,360 (520,869) 129
Furniture and fixtures 33,744 3,333 ‐ 37,077
Total accumulated depreciation 516,382 41,693 (520,869) 37,206
Net capital assets being depreciated 605,365 (41,693) (559,928) 3,744
$605,365 $(41,693) $ (559,928) *$ 3,744 Total Capital Assets
Beginning Retirements/Ending
Balances Additions Reclassifications Balances
The 4A component unit sold warehouse assets with a book value of $559,928
during the current year.
* The component unit received $1,498,696 for the sale of a building. Therefore, a
gain of $938,768 was recognized during the fiscal year ended 2023.
The 4A Component Unit recognized depreciation expense of $41,693 during the
year ended September 30, 2023.
A summary of changes in component unit (4B Component Unit) capital assets for
the year end was as follows:
Capital assets, not being depreciated:
Construction in progress $‐ $ 356,797 $ (356,797) $‐
Total capital assets not being depreciated ‐ 356,797 (356,797) ‐
Net capital assets not being depreciated ‐ 356,797 (356,797) ‐
$‐ $ 356,797 $ (356,797) **$‐
Beginning Retirements/Ending
Balances Additions Reclassifications Balances
Total Capital Assets
** Assets were transferred to governmental activities during the current year.
66
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
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 $ 333,000 $‐ $ (6,600) $ 326,400 $ 31,200
Certificates of Obligation 1,149,600 10,190,000 (281,400) 11,058,200 422,400
Tax Notes ‐ 5,065,000 ‐ 5,065,000 646,000
Less deferred amounts:
For issuance premiums 60,961 ‐ (14,686) 46,275 ‐
1,543,561 15,255,000 (302,686) 16,495,875 1,099,600
Other liabilities:
Note payable 97,290 ‐ (48,287) 49,003 49,003
Lease liabilities 6,614 72,649 (11,255) 68,008 13,579
Subscription liabilities 78,529 ‐ (38,247) 40,282 40,282
$ 1,725,994 $15,327,649 $(400,475) $ 16,653,168 $ 1,202,464
Long‐term liabilities due in more than one year $ 15,450,704
Business‐Type Activities:
General Obligation Bonds $ 2,442,000 $‐ $ (48,400) $ 2,393,600 $ 228,800
Certificates of Obligation 33,235,400 5,025,000 (928,600) 37,331,800 797,600
Less deferred amounts:
For issuance premiums 2,656,978 72,596 (137,356) 2,592,218 ‐
38,334,378 5,097,596 (1,114,356) 42,317,618 1,026,400
Other liabilities:
Subscription liabilities 4,783 ‐ (2,330) 2,453 2,453
$ 38,339,161 $ 5,097,596 $ (1,116,686) $ 42,320,071 $ 1,028,853
Long‐term liabilities due in more than one year $ 41,291,218
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, 2023
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% $ 326,400 $ 2,393,600 $ 2,720,000
$ 326,400 $ 2,393,600 $ 2,720,000
Certificates of Obligation:
$1,750,000 Certificates of Obligation, Series 2007,
due in annual installments through 2027, interest at 4.4% $ 163,200 $ 316,800 $ 480,000
$5,025,000 Certificates of Obligation, Series 2023B,
due in annual inst allments through 2053, interest at 4% to 5%‐ 5,025,000 5,025,000
$5,870,000 Certificates of Obligation, Series 2015,
due in annual installments through 2035, interest at 3.4% to 5.5%‐ 4,670,000 4,670,000
$9,240,000 Certificates of Obligation, Series 2017,
due in annual installments through 2035, interest at 3% to 4%‐ 9,055,000 9,055,000
$1,535,000 Certificates of Obligation, Series 2019,
due in annual installments through 2026, interest at 3% to 4.75% 705,000 ‐ 705,000
$18,615,000 Certificates of Obligation, Series 2021A,
due in annual installments through 2046, interest at 2% to 4%‐ 18,265,000 18,265,000
$10,190,000 Certificates of Obligation, Series 2023C,
due in annual installments through 2053, interest at 4.89% to 5.55%10,190,000 ‐ 10,190,000
$ 11,058,200 $ 37,331,800 $ 48,390,000
Plus deferred amounts:
Issuance premiums $ 46,275 $ 2,592,218 $ 2,638,493
$ 46,275 $ 2,592,218 $ 2,638,493
Limited Tax Notes:
$5,065,000 Tax Notes, Series 2023, due in installments
through August 1, 2030, interest at 3.7%$ 5,065,000 $‐ $ 5,065,000
$ 5,065,000 $‐ $ 5,065,000
Total
Business ‐
Total General Obligation Bonds
Total Certificates of Obligation
Governmental Type
Activities Activities
Total Deferred Amounts
Total Tax Notes
68
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
60
Long‐term Debt (Continued ):
Note Payable:
$435,000 Note payable to financial institution, due in annual
installments of $51,535 through 2024, interest at 3.346% $ 49,003 $‐ $ 49,003
$ 49,003 $‐ $ 49,003
Lease & Subscription Liabilities:
$ 68,008 $‐ $ 68,008
40,282 2,453 42,735
$ 16,653,168 $ 42,320,071 $ 58,973,239 Total Long‐term Liabilities
Total Note Payable
Subscription liability for computer software, with a term of 3
years, annual payments of $45,047; 5.38% interest
Lease for use of copier; with a term of 60 months; monthly
payments of $1,331; optional renewal period; 4% interest
Activities Activities Total
Business ‐
Governmental Type
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,
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
2028 31,800 3,889 233,200 28,521
Thereafter 169,800 10,539 1,245,200 77,283
$ 326,400 $ 33,549 $ 2,393,600 $ 246,032
Principal Interest Principal Interest
Governmental Activities Business‐Type Activities
69
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
61
Combination Tax and Revenue Certificates of Obligations
Year ending
September 30,
2024 $ 422,400 $ 591,108 $ 797,600 $ 1,298,119
2025 429,100 576,536 835,900 1,278,451
2026 452,500 548,126 902,500 1,254,461
2027 214,200 528,387 935,800 1,228,481
2028 180,000 518,130 1,010,000 1,195,331
Thereafter 9,360,000 8,075,525 32,850,000 12,087,744
$ 11,058,200 $ 10,837,812 $ 37,331,800 $ 18,342,587
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.
Tax Notes
Year ending
September 30,
2024 $ 646,000 $ 175,454
2025 670,000 151,108
2026 695,000 125,856
2027 722,000 99,641
2028 749,000 72,428
Thereafter 1,583,000 59,108
$ 5,065,000 $ 683,595
Principal Interest
Governmental Activities
Note payable
Year ending
September 30,
2024 $ 49,003 $1,668
$ 49,003 $1,668
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 $15,381. This property serves as collateral for the note
70
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
62
payable. In the event the City were to default on the agreements the lender has the
right to take possession of the property.
Lease & subscription liabilities
Year ending
September 30,
2024 $ 53,861 $4,577
2025 14,121 1,856
2026 14,674 1,303
2027 15,230 747
2028 10,404 156
$ 108,290 $8,639
Governmental Activities
Principal Interest
Subscription liabilities
Year ending
September 30,
2024 $ 2,453 $2,312
$2,453 $2,312
Business‐Type Activities
Principal Interest
The City entered into leases to finance two copier machines. The property is
classified as right to use assets with a total carrying value as of yearend for
governmental activities of $63,905.
The City owns computer software that qualifies as right to use assets with a total
carrying value as of yearend for governmental activities of $40,240.
The City owns computer software that qualifies as right to use assets with a total
carrying value as of yearend for business‐type activities of $2,457.
71
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
63
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 $ 112,654 $ 121,735 $ (101,389) $ 133,000 $ 119,700
Compensated Absences in
internal service fund 36,574 37,835 (32,917) 41,492 37,343
Total Governmental Activities $ 149,228 $ 159,570 $ (134,306) $ 174,492 $ 157,043
Long ‐term Liabilities Due in More than One Year $ 17,449
Business‐Type Activities:
Compensated Absences $ 85,847 $ 75,665 $ (77,262) $ 84,250 $ 75,825
Total Business‐Type Activities $ 85,847 $ 75,665 $ (77,262) $ 84,250 $ 75,825
Long ‐te rm Liabilities Due in More than One Year $ 8,425
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 $9,604
and $70,433, respectively. Current year amortization expense for governmental
and business‐type activities totaled $908 and $6,655, respectively.
72
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
64
I. Interfund Transactions
Amounts transferred between funds relate to amounts collected, various capital
expenditures, annual funding, and debt payments.
Transfers Out:
Debt service $ 51,535 $‐ $‐ $‐ $ 51,535
Capital projects ‐ 4,513 ‐ ‐ 4,513
Water, sewer, and electric 775,395 ‐ ‐ ‐ 775,395
Governmental activities ‐ ‐ 11,948 38,310 50,258
Total $ 826,930 $ 4,513 $ 11,948 $ 38,310 $ 881,701
TotalGeneral Service Service
Transfers In:
Debt Internal
Electric
Water, Sewer,
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, 2023:
Paid by:
General $ 1,263,041
Enterprise 1,894,561
$ 3,157,602
Internal Service
Received by:
The compositions of interfund due to/from balances as of the year ended September
30, 2023 were as follows:
Payable fund:
General $ 50,259
$ 50,259
Enterprise
Receivable fund:
As of September 30, 2023, the 4A and 4B component unit had a payable balance of
$67,408, respectively, totaling $134,816, due to the primary government.
73
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
65
Interfund balances resulted from the timing difference between the dates that (1)
interfund goods and services are provided or reimbursable expenditures occur, (2)
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 $ 16,724 *$‐
Tourism 186,589 *‐
Library 106,452 **‐
Public safety 126,178 *‐
Debt service 402,465 ‐
Capital projects 2,674,352 ‐
Parks 19,416 ‐
Streets 1,446,341 ‐
A.R.P grant ‐ public safety 2,174,861 ‐
Employee benefits ‐ 135,773
$ 7,153,378 $ 135,773
* 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.
74
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
66
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, 2023. The
projects include street construction and improvements, sewer plant and the
construction of additional water lines and repairs.
75
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
67
At year end the government’s commitments with contractors are as follows:
Street/Utility Maintenance Program 26,258.75$ Newgen Strategies
2022‐2023 Street Rehab Program 157,289.21 Reynolds Asphalt
I‐35 Aesthetics 1,625.00 Kimley ‐Horn & Associates
Generators for Buildings 367,287.80 Clifford Power Systems
Various Projects Totals 552,460.76$
FM 455 Utility Relocation 20,365.31$ Primoris T&D
FM 455 Utility Relocation 53,791.14 Dannenbaum Engineering
FM 455 Utility Relocation 60,679.37 Quality Excavation
FM 455 Utility Relocation 7,000.00 Primoris T&D
FM 455 Utility Relocation 4,460.00 Primoris T&D
FM 455 Utility Relocation 102,283.29 Primoris T&D
FM 455 Utility Relocation 2,046.00 Techline, Inc
FM 455 Utility Relocation 156,228.16 Quality Excavation
Project Total 406,853.27$
I‐35 Utility Relocation 71,772.67$ Kimley ‐Horn & Associates
I‐35 Utility Relocation 41,000.00 Power ‐D Utility
I‐35 Utility Relocation 19,580.00 Power ‐D Utility
I‐35 Utility Relocation 20,000.00 Power ‐D Utility
Pro ject Total 152,352.67$
AMR Metering System 2,185,010.03$ Aqua Metric Sales
AMR Metering System 853.33 Tyler Technologies
Project Total 2,185,863.36$
Generators for Buildings 264,271.20$ Clifford Power Systems
Generators for Buildings 390,900.00 Maguire Iron, Inc
Project Total 655,171.20$
WWTP Site Study 26,724.50$ KSA Engineers
Various Projects Totals 26,724.50$
Total 3,426,965$
Project
Construction
Commitment @
09/30/23
Vendor
76
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
68
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
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 919 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 annual
comprehensive financial report (ACFR) 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.
77
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City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
69
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.
Plan provisions for the City were as follows:
Plan Year 2022 Plan Year 2021
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, 2022 valuation and measurement date, the following
employees were covered by the benefit terms:
Inactive employees or beneficiaries currently receiving benefits 32
Inactive employees entitled to but not yet receiving benefits 38
Active employees 78
Total 148
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
78
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
70
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 8.50% and 8.61% in calendar years 2022 and 2023, respectively. The City’s
contributions to TMRS for the year ended September 30, 2023, were $681,853, and
$187,127 greater than the required contributions.
4. Net Pension Liability
The City’s Net Pension Liability (NPL) was measured as of December 31, 2022, 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, 2022 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
79
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City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
71
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.
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% 7.7%
Core Fixed Income 6.0% 4.9%
Non‐Core Fixed Income 20.0% 8.7%
Other Public/Private Markets 12.0% 8.1%
Real Estate 12.0% 5.8%
Hedge Funds 5.0% 6.9%
Private Equity 10.0% 11.8%
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
80
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
72
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.
Changes in the Net Pension Liability:
Total Pension
Liability (a)
Plan Fiduciary
Net Position (b)
Net Pension
Liability (a) – (b)
Balance at 12/31/21 $ 13,500,308 $ 13,117,908 $ 382,400
Changes for the year:
Service Cost 776,119 ‐ 776,119
Interest (on the Total Pension Liab.) 1,028,630 ‐ 1,028,630
Change in benefit terms 1,680,179 ‐ 1,680,179
Difference between expected and
actual experience (260,060) ‐ (260,060)
Changes of assumptions ‐ ‐ ‐
Contributions – employer ‐ 449,999 (449,999)
Contributions – employee ‐ 317,647 (317,647)
Net investment income ‐ (958,693) 958,693
Benefit payments, including
refunds of emp. contributions (659,161) (659,161) ‐
Administrative expense ‐ (8,286) 8,286
Other changes ‐ 9,888 (9,888)
Net changes 2,565,707 (848,606) 3,414,313
Balance at 12/31/22 $ 16,066,015 $ 12,269,302 $ 3,796,713
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%
$ 6,178,150 $ 3,796,713 $ 1,845,046
81
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
73
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.
5. Pension Expense and Deferred Outflows and Inflows of Resources Related to
Pensions
For the year ended September 30, 2023, the City recognized pension expense of
$2,525,991.
At September 30, 2023, the City reported deferred outflows and deferred inflows of
resources related to pensions from the following sources:
Difference between projected and
investment earnings $854,073 $‐
Changes in actuarial assumptions 25,616 ‐
Differences between expected and actual
economic experience ‐ (116,147)
Contributions subsequent to the
measurement date 359,361 ‐
Total $1,239,050 $(116,147)
Deferred Outflows
of Resources
Deferred (Inflows)
of Resources
The City reported $359,361 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, 2024.
82
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
74
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:
2023 $ 66,301
2024 195,291
2025 189,803
2026 321,184
2027 (9,037)
Thereafter ‐
$ 763,542
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,
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.
83
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
75
Employees covered by benefit terms
At the December 31, 2022 valuation and measurement date, the following
employees were covered by the benefit terms:
Inactive employees or beneficiaries currently receiving benefits 21
Inactive employees entitled to but not yet receiving benefits 14
Active employees 78
Total 113
The City’s retiree contribution rates to the TMRS SDBF for the years ended 2023,
2022 and 2021 are as follows:
Plan/
Calendar Year
Annual
Required
Contribution
(Rate)
Actual
Contribution
Made
(Rate)
Percentage of
ARC
Contributed
2021 0.05% 0.05% 100.0%
2022 0.05% 0.05% 100.0%
2023 0.05% 0.05% 100.0%
The City’s contributions to the TMRS SDBF for the years ended 2023, 2022, and 2021
were $2,246, $1,991, and $1,764, 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, 2022, and the Total OPEB Liability was determined by
an actuarial valuation as of that date.
84
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
76
Actuarial assumptions:
The Total OPEB Liability in the December 31, 2022 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 4.05%
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.
Discount Rate:
The discount rate used to measure the Total OPEB Liability was 4.05%. The
discount rate was based on the Fidelity Index’s “20‐Year Municipal GO AA Index”
rate as of December 31, 2022.
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 4.05%, 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
(3.05%) or 1‐percentage‐point higher (5.05%) than the current rate:
85
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
77
$169,430 $139,061 $ 115,646
1% Decrease
(3.05%)
Current Single Rate
Assumption 4.05%
1% Increase
(5.05%)
Changes in the Total OPEB Liability:
Total OPEB
Liability
Balance at 12/31/21 $ 196,167
Changes for the year:
Service Cost 19,059
Interest 3,760
Change in benefit terms ‐
Difference between expected and
actual experience 2,729
Changes of assumptions (80,007)
Benefit payments (2,647)
Net changes (57,106)
Balance at 12/31/22 $ 139,061
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEB
For the year ended September 30, 2023, the City recognized OPEB expense of
$16,941.
At September 30, 2023, 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
$ ‐ $ (2,698)
Changes in assumptions ‐ (40,259)
Contributions subsequent to
measurement date 2,000 ‐
Total $ 2,000 $ (42,957)
Deferred Outflows
of Resources
Deferred (Inflows)
of Resources
86
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
78
The City reported $2,000 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,
2024.
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:
2023 $ (5,878)
2024 (6,664)
2025 (5,693)
2026 (6,174)
2027 (10,684)
Thereafter (7,864)
$ (42,957)
G. New Accounting Pronouncements
The City has adopted the provision of Governmental Accounting Standard Board
(GASB) Statement No. 96, entitled Subscription‐Based Information Technology
Arrangements (“SBITA”). When implementing GASB 96, the City records right to
use assets and subscription liabilities based on the present value of the payments
for the related arrangements. The assets will be included within capital assets, and
amortized straight‐line over the term of the arrangement. The liabilities will accrue
interest at the implied rate estimated by the City, and are relieved with payments
over the term of the arrangements.
H. Restatements
Due to the implementation of GASB Statement No. 96, Subscription‐Based Information
Technology Arrangements, the City restated beginning net position/fund balance for
governmental activities, business‐type activities, the water, sewer, and electric fund,
and the internal service fund.
87
Item 1.
City of Sanger, Texas
NOTES TO FINANCIAL STATEMENTS, Continued
September 30, 2023
79
The restatement of beginning fund balance/net position is as follows:
$ 35,357,394 $ 56,962
Adoption of GASB 96 ‐ SBITA 2,132 1,800
Restated beginning net position/fund balance $ 35,359,526 $ 58,762
Prior year ending net position/fund balance, as
reported
Governmental
Activities Service Fund
Internal
$ 24,909,690 $ 24,909,690
Adoption of GASB 96 ‐ SBITA 130 130
Restated beginning net position/fund balance $ 24,909,820 $ 24,909,820
Business‐Type
Activities & Electric
Water, Sewer
Prior year ending net position/fund balance, as
reported
I. Subsequent Events
There were no other subsequent events warranting disclosure through February 13,
2024, the date the financial statements were available to be issued.
88
Item 1.
(This page intentionally left blank.)
80 89
Item 1.
REQUIRED SUPPLEMENTARY INFORMATION
81 90
Item 1.
Revenues
Property tax $6,088,455 $6,088,455 $6,157,009 $68,554
Sales tax 1,500,000 1,500,000 1,585,350 85,350
Franchise and local taxes 1,020,895 1,020,895 439,071 (581,824)
License and permits 363,500 363,500 446,781 83,281
Charges for services 1,369,541 1,369,541 1,267,484 (102,057)
Fire and rescue 466,890 466,890 766,972 300,082
Contributions and donations - - 18,306 18,306
Intergovernmental - - 284,622 284,622
Fines and forfeitures 155,755 155,755 130,430 (25,325)
Investment income 225,000 225,000 270,417 45,417
Other revenue 122,500 122,500 221,024 98,524
11,312,536 11,312,536 11,587,466 274,930
Expenditures
Current:
General government 3,012,484 2,862,884 2,724,268 138,616
Police department 2,261,915 2,044,915 2,007,736 37,179
Municipal court 262,490 262,490 217,480 45,010
Fire and EMS 2,296,782 2,296,782 1,985,355 311,427
Parks and recreation 845,050 845,050 688,190 156,860
Public works 1,491,135 1,491,135 1,235,802 255,333
Debt service:
Principal 60,768 60,768 60,768 -
Interest 3,278 3,278 3,278 -
Bond issuance costs - - 33,460 (33,460)
Capital outlay 1,707,930 2,836,429 402,292 2,434,137
11,941,832 12,703,731 9,358,629 3,345,102
Revenues Over (Under)
Expenditures $(629,296) $(1,391,195) $2,228,837 $3,620,032
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, 2023
Variance with
Final Budget
82 91
Item 1.
Transfers in $929,296 $935,189 $826,930 $(108,259)
Transfers (out)(300,000) (300,000) - 300,000
Lease issuance - - 39,144 39,144
Debt issuance - 2,573,835 2,607,295 33,460
Insurance recoveries - - 6,105 6,105
629,296 3,209,024 3,479,474 270,450
Net Change in Fund Balance $- $1,817,829 5,708,311 $3,890,482
Beginning fund balance 15,976,126
$21,684,437
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, 2023
City of Sanger, Texas
83 92
Item 1.
Total pension liability
Service cost $776,119 $579,590 $547,534
Interest (on the Total Pension Liability)1,028,630 845,902 780,457
Changes in benefit terms 1,680,179 - -
Differences between expected and actual
experience (260,060) 70,056 38,473
Changes of assumptions - - -
Benefit payments, including refunds of
participant contributions (659,161) (474,649) (351,235)
Net change in total pension liability 2,565,707 1,020,899 1,015,229
Total pension liability - beginning 13,500,308 12,479,409 11,464,180
Total pension liability - ending (a)$16,066,015 $13,500,308 $12,479,409
Plan fiduciary net position
Contributions - employer $449,999 $401,724 $359,731
Contributions - members 317,647 281,582 264,509
Net investment income (loss)(958,693) 1,491,263 787,844
Benefit payments, including refunds of
participant contributions (659,161) (474,649) (351,235)
Administrative expenses (8,286) (6,891) (5,093)
Other 9,888 47 (199)
Net change in plan fiduciary net position (848,606) 1,693,076 1,055,557
Plan fiduciary net position - beginning 13,117,908 11,424,832 10,369,275
Plan fiduciary net position - ending (b)$12,269,302 $13,117,908 $11,424,832
$3,796,713 $382,400 $1,054,577
76.37%97.17%91.55%
Covered payroll $5,294,125 $4,693,038 $4,408,488
71.72%8.15%23.92%
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)
20212022
84 93
Item 1.
1
$498,768 $462,521 $438,324 $408,943 $369,950 $340,004
709,455 648,013 590,632 545,333 521,853 476,571
- - - - - -
89,057 93,857 38,794 (78,516) (89,808) 47,610
92,583 - - - 47,847 -
(373,476) (251,071) (208,451) (230,245) (260,514) (204,026)
1,016,387 953,320 859,299 645,515 589,328 660,159
10,447,793 9,494,473 8,635,174 7,989,659 7,400,331 6,740,172
$11,464,180 $10,447,793 $9,494,473 $8,635,174 $7,989,659 $7,400,331
$321,275 $294,606 $276,169 $240,177 $231,097 $211,283
243,698 226,912 217,171 202,113 195,568 187,821
1,365,511 (264,466) 1,040,205 461,955 9,831 350,203
(373,476) (251,071) (208,451) (230,245) (260,514) (204,026)
(7,705) (5,106) (5,387) (5,214) (5,988) (3,656)
(231) (267) (273) (281) (296) (301)
1,549,072 608 1,319,434 668,505 169,698 541,324
8,820,203 8,819,595 7,500,161 6,831,656 6,661,957 6,120,633
$10,369,275 $8,820,203 $8,819,595 $7,500,161 $6,831,655 $6,661,957
$1,094,905 $1,627,590 $674,878 $1,135,013 $1,158,004 $738,374
90.45% 84.42% 92.89% 86.86% 85.51%90.02%
$4,061,633 $3,781,589 $3,619,524 $3,368,554 $3,259,471 $3,130,346
26.96% 43.04% 18.65% 33.69% 35.53%23.59%
201420162017201920152018
85 94
Item 1.
9/30/2023 9/30/2022 9/30/2021
$494,726 $434,276 $377,301
$681,853 $434,276 $377,301
Contribution deficiency (excess)$(187,127) $- $-
Annual covered payroll $5,766,288 $5,099,265 $4,462,235
11.82%8.52%8.46%
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 Granted 70% ad hoc COLA.
Increased contribution rate from 6% to 7%.
Increased statutory max to 13.50%.
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.
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
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.
NOTES TO SCHEDULE OF EMPLOYER CONTRIBUTIONS TO PENSION PLAN
86 95
Item 1.
9/30/2020 9/30/2019 9/30/2018 9/30/2017 9/30/2016 9/30/2015 1
$341,109 $320,019 $287,348 $266,753 $247,432 $225,111
$341,109 $320,019 $287,348 $266,753 $247,432 $225,111
$- $- $- $- $- $-
$4,209,793 $4,060,365 $3,706,912 $3,549,724 $3,475,512 $3,130,346
8.10%7.88%7.75%7.51%7.12%7.19%
87 96
Item 1.
Total OPEB liability
Service cost $19,059 $16,895 $12,785 $8,529
Interest (on the Total OPEB Liability)3,760 3,575 3,799 3,938
Changes in benefit terms - - - -
Differences between expected and
actual experience 2,729 81 (468) (3,932)
Changes of assumptions (80,007) 6,480 24,053 22,174
Benefit payments, including refunds of
participant contributions (2,647) (2,347) (882) (812)
Net changes (57,106) 24,684 39,287 29,897
Total OPEB liability - beginning 196,167 171,483 132,196 102,299
Total OPEB liability - ending $139,061 $196,167 $171,483 $132,196
Covered payroll $5,294,125 $4,693,038 $4,408,488 $4,061,633
2.63%4.18%3.89%3.25%
Notes to schedule:
1
2
2021
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
2022
88 97
Item 1.
1
$9,076 $7,601
3,691 3,432
- -
(9,264) -
(7,993) 9,310
(377) (363)
(4,867) 19,980
107,166 87,186
$102,299 $107,166 2
$3,781,859 $3,619,524
2.70%2.96%
20172018
89 98
Item 1.
(This page intentionally left blank.)
90 99
Item 1.
OTHER SUPPLEMENTARY INFORMATION
91 100
Item 1.
Operating Revenues
Charges for services $2,390,626 $2,564,820 $8,211,906
Connection fees - - 54,920
Tap fees 261,250 301,000 -
Other revenue - - -
2,651,876 2,865,820 8,266,826
Operating Expenses
Salaries and wages 893,897 502,144 1,645,165
Contracted services 121,435 65,577 430,344
Utilities 177,411 198,789 2,974
Materials and supplies 52,573 66,032 74,405
Water and electric purchases 136,632 - 5,443,526
Repairs and maintenance 125,417 571,589 343,682
Depreciation 412,636 1,075,109 209,658
1,920,001 2,479,240 8,149,754
731,875 386,580 117,072
Nonoperating Revenues (Expenses)
Investment income - - -
Bond issuance costs - - -
Interest expense - - -
- - -
Income (Loss) Before Transfers 731,875 386,580 117,072
Transfers in - - -
Transfers (out)- - (680,395)
$731,875 $386,580 $(563,323) 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, 2023
Sewer Electric
92 101
Item 1.
$- $13,167,352
- 54,920
- 562,250
117,836 117,836
117,836 13,902,358
2,393 3,043,599
- 617,356
- 379,174
- 193,010
- 5,580,158
- 1,040,688
4,034 1,701,437
6,427 12,555,422
111,409 1,346,936
336,033 336,033
(97,596) (97,596)
(1,043,948) (1,043,948)
(805,511) (805,511)
(694,102) 541,425
11,948 11,948
(95,000) (775,395)
$(777,154) $(222,022)
Administration Total
93 102
Item 1.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Ryan Nolting, Parks & Recreation Director
Shani Bradshaw, Director of Economic Development
AGENDA ITEM: Discussion on a contract with Halff Associates, Inc for the conceptual design of
the proposed Porter Sports Park Phase II in an amount not to exceed $80,500.
SUMMARY:
October 16, City Council approved an RFQ for Conceptual Design for Porter Sports Park Phase II.
The Project is located on City of Sanger property totaling approximately 50 acres east of Interstate
Highway 35 and west of Cowling Road on the northern banks of Duck Creek. It is connected to
Sanger Sports Parks to the west via right of way under the IH-35 overpass at Duck Creek. The
proposed program is based on the Miracle League Field serving as the centerpiece & destination
park for Phase II, and the recommendations identified in The Sanger 2040 Comprehensive Plan.
Utilization of design services will allow for a more comprehensive and customized plan for a future
park.
The Sanger Development Corporation (4B) has allocated funding for the conceptual design
services.
January 2, City Council selected Halff Associates, Inc. as the most qualified to perform the task.
Within the scope of services Halff Associates, Inc will provide the following phase: 1. Pre-Design
and Coordination, 2. Data Collection and Base Map Preparation, 3. Public Engagement, 4. Concept
Development, and 5. Visualization. Halff Associates, Inc will work closely with the City of Sanger
on the project schedule.
FISCAL INFORMATION:
Budgeted: Yes Amount: $80,500______ GL Account: 76-5430
RECOMMENDED MOTION OR ACTION:
Discussion only
ATTACHMENTS:
City Council Communication
Halff Associates, Inc - Contract
103
Item 2.
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Item 2.
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Item 2.
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Item 2.
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Item 2.
108
Item 2.
109
Item 2.
110
Item 2.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Kelly Edwards, City Secretary
AGENDA ITEM: Consideration and possible action on the minutes from the February 2, 2024,
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 meeting on February 2, 2024.
ATTACHMENTS:
City Council minutes
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Item 4.
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Page 1 of 4
CITY COUNCIL
WORK SESSION MINUTES
FEBRUARY 02, 2024, 8:30 AM
CITY COUNCIL WORK SESSION
DEVELOPMENT SERVICES BLDG, 201 BOLIVAR STREET, SANGER, TX 76266
CALL THE WORK SESSION TO ORDER AND ESTABLISH A QUORUM
Mayor Muir called the work session to order at 8:30 a.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 4 Allen Chick
Councilmember, Place 5 Victor Gann
COUNCILMEMBERS ABSENT
None
STAFF MEMBERS PRESENT:
City Manager John Noblitt, Assistant City Manager Alina Ciocan, City Secretary Kelly Edwards,
Director of Development Services Ramie Hammonds, Director of Public Works Jim Bolz, Parks &
Recreation Director Ryan Nolting, Director of Economic Development Shani Bradshaw, and
Electric Director Ronnie Grace.
DISCUSSION ITEMS
1. Presentation and discussion of Development Services, including but not limited to
current and proposed developments, Housing Study, current and proposed Code of
Ordinance revisions, Engineering services, and Code Enforcement.
Director Hammonds introduced Michael Schmitz and Sean Norton with the Antero
Group.
Antero provided a presentation and overview of the proposed revisions to the Zoning,
Subdivision, and Sign ordinances.
Discussion ensued regarding the following topics:
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Sign, Subdivision, and Zoning Ordinances overview
The status of updating sign and subdivision ordinance responding to comments from
staff, receiving 400 survey responses, murals, variances, and appeals reassigned to
the Board of Adjustment, Overlay Districts along FM 455 and I-35, including the
allowance for staff to approve preliminary plats, any fees included in the ordinance be
moved to Appendix, a definition that provides for and establishes what constitutes a
complete submittal, P&Z approval of final and preliminary plats, removal of any city
positions that no longer exist, legal review mid-February and then integrate any legal
comments as necessary.
The proposed move of approval of platting actions to P&Z, BOA to streamline the
processes, zoning variances, how to inform the Council of the plats have been
approved (minutes of P&Z), creating a flow chart of the current process and the
proposed, educating both P&Z and BOA boards with the development and platting
laws, and if a platting update be included on the agenda under Informational Items.
Housing Study (in-process)
The targeted housing mix, current housing mix, residential property ages, draft within
the next few months, how the trends are established, manufactured housing, and
current demographics.
Development Presentation
Growth coming to Sanger, including approved residential projects - Belz Road Retail,
Lane Ranch, Sanger Preserves, total residential growth, Residential valuation, taxes,
revenue, and use of services.
Commercial and Industrial projects approved Bluestar, Glen Polk Addition, Coffee
Bistro 1197, Church Street Addition, Duncan Retail, Lotus Addition, IESI Industrial
Park, RF & Sons, total Commercial growth, Commercial valuation, taxes, revenue and
use of services.
An overview of the Engineering Process, including a flow chart.
Code Enforcement update for the 2023 calendar year.
Discussion – Code Enforcement issues, payment of liens, estimated time of completion
of the approved projects,
2. Presentation and discussion of Economic Development, including but not limited to
prospects, target industries, development opportunities, strategic planning,
infrastructure, and funding opportunities.
Director Bradshaw and Nolting provided a presentation.
The presentation included an overview of both 4a and 4B boards, projects each can
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Page 3 of 4
support, current financials, site selection criteria, passive & active leads,
Current barriers for developments
Large existing buildings, greenfield sites, rail access, lack of available (volume) utilities,
and lack of access to natural gas.
Park projects in-process
New Downtown park, Porter Park Phase II, which includes a Miracle field and
additional baseball fields as the primary activity of the park.
Discussion ensued regarding 4A Mision Statement, which will be discussed during a
strategic planning session, financial capacity, and goals of the Corporations.
3. Presentation and discussion of the Electric Department, including but not limited to an
overview of the system operation, a regulatory overview, current infrastructure, future
infrastructure needs, and future capital needs.
Ned Brown and Greg Pyka, SEEnergy, provided a presentation and overview of the
Regulatory Agencies for electric utilities.
The presentation included an overview of each regulatory agency, compliance,
Memorandum of Understanding (MOUs), load forecasting, the Public Utility
Commission, Transmission Operator regulations, and operating guidelines.
Director Grace provided a presentation and overview of the Electic Department.
The presentation included responsibilities, emergency response time, miles of
conductor, process and procedures, project accomplishments for 2023, current
capacity, existing distribution capacity, the relationship with Denton Municipal Electric
(DME), a Five Year Plan, and future capital projects.
Discussion ensued regarding pacing capacity with development and pursuing solutions
to increase capacity.
Bobby Singletary, Power-D, provided a presentation and overview of the City’s
electrical system.
Discussion ensued regarding ratings & capacity, the current age of the transformer,
creating redundancy, feeder ties, timeframe to build another substation, and ways to
increase capacity, the current underground cable, and cost and lead time to increase
capacity and moving forward with the reconductor for the remain feeder backbone
including replacing existing steel poles.
4. Presentation and discussion of the Public Works Department, including but not limited
to an overview of the roadway system, current and future street maintenance,
including costs, water and sewer master planning, current and future capacity, and
future capital needs.
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Director Bolz provided a presentation and overview of Public Works.
The presentation included the current water system, contract to purchase water,
wastewater treatment plant, street responsibilities of TxDOT and City maintenance
and County maintenance roads, street rehabilitation projects for 2024, Street Utility
Maintenance Program (SUMP), City & County roadway projects, on-going projects,
departmental challenges, and complaints about the water.
Discussion ensued regarding wastewater treatment volume.
5. Presentation and discussion of the Capital Improvement Plan (CIP), including but not
limited to an overview of debt service obligation, the retirement of debt, funding
current and future obligations, and prioritization of future capital projects.
No discussion.
ADJOURN THE WORK SESSION
There being no further business, Mayor Muir adjourned the work session at 5:15 p.m.
_______________________________
Thomas E. Muir, Mayor
______________________________
Kelly Edwards, City Secretary
115
Item 4.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Kelly Edwards, City Secretary
AGENDA ITEM: Consideration and possible action on the minutes from the February 3, 2024,
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 meeting on February 3, 2024.
ATTACHMENTS:
City Council minutes
116
Item 5.
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Page 1 of 3
CITY COUNCIL
WORK SESSION MINUTES
FEBRUARY 03, 2024, 8:30 AM
CITY COUNCIL WORK SESSION
DEVELOPMENT SERVICES BLDG, 201 BOLIVAR STREET, SANGER, TX 76266
CALL THE WORK SESSION TO ORDER AND ESTABLISH A QUORUM
Mayor Muir called the work session to order at 8:34 a.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 4 Allen Chick
Councilmember, Place 5 Victor Gann
COUNCILMEMBERS ABSENT
None
STAFF MEMBERS PRESENT:
City Manager John Noblitt, Assistant City Manager Alina Ciocan, City Secretary Kelly Edwards,
and Finance Director Clayton Gray.
DISCUSSION ITEMS
1. Presentation and discussion of Development Services, including but not limited to
current and proposed developments, Housing Study, current and proposed Code of
Ordinance revisions, Engineering services, and Code Enforcement.
Discussion was related to Item 5 - Capital Improvement Plan (CIP), including but not
limited to an overview of debt service obligation, the retirement of debt, funding
current and future obligations, and prioritization of future capital projects.
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2. Presentation and discussion of Economic Development, including but not limited to
prospects, target industries, development opportunities, strategic planning,
infrastructure, and funding opportunities.
Discussion was related to Item 5 - Capital Improvement Plan (CIP), including but not
limited to an overview of debt service obligation, the retirement of debt, funding
current and future obligations, and prioritization of future capital projects.
3. Presentation and discussion of the Electric Department, including but not limited to an
overview of the system operation, a regulatory overview, current infrastructure, future
infrastructure needs, and future capital needs.
Any discussion was related to Item 5 - Capital Improvement Plan (CIP), including but
not limited to an overview of debt service obligation, the retirement of debt, funding
current and future obligations, and prioritization of future capital projects.
4. Presentation and discussion of the Public Works Department, including but not limited
to an overview of the roadway system, current and future street maintenance,
including costs, water and sewer master planning, current and future capacity, and
future capital needs.
Discussion was related to Item 5 - Capital Improvement Plan (CIP), including but not
limited to an overview of debt service obligation, the retirement of debt, funding
current and future obligations, and prioritization of future capital projects.
5. Presentation and discussion of the Capital Improvement Plan (CIP), including but not
limited to an overview of debt service obligation, the retirement of debt, funding
current and future obligations, and prioritization of future capital projects.
Director Gray provided a presentation and overview of finances.
The presentation included general Capital projects, Enterprise Capital projects, total
outstanding debt, Enterprise Debt, General Debt, Revenue Sources, and development
of the Five-Year Capital Plan.
Discussion ensued regarding the shared costs of Belz and Marion road construction
with the County and balancing cash flows.
Assistant City Manager Ciocan provided a presentation and overview of the 5-Year
Capital Improvement Plan (CIP)
The presentation included roadway and facility improvement projects, funds for I-35
aesthetics, committed funds for Belz and Marion roadways, other CIP projects, Riley
Ranch property next steps, and other factors to consider regarding the property,
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Discussion also ensued regarding the utilization of the Riley Ranch property for public-
purpose uses, running both roadway projects with the County projects concurrently,
wastewater treatment capacity, a new public safety facility, other water systems within
the City’s boundaries, and adding a new electrical substation.
ADJOURN THE WORK SESSION
There being no further business, Mayor Muir adjourned the work session at 12:44 p.m.
_______________________________
Thomas E. Muir, Mayor
______________________________
Kelly Edwards, City Secretary
119
Item 5.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Kelly Edwards, City Secretary
AGENDA ITEM: Consideration and possible action on the minutes from the February 5, 2024,
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 meeting on February 5, 2024.
ATTACHMENTS:
City Council minutes
120
Item 6.
City Council Minutes 02-05-2024
Page 1 of 6
CITY COUNCIL
MEETING MINUTES
FEBRUARY 05, 2024, 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 6:00 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 4 Allen Chick
Councilmember, Place 5 Victor Gann
COUNCILMEMBERS ABSENT
None
STAFF MEMBERS PRESENT:
City Manager John Noblitt, City Secretary Kelly Edwards, City Attorney Hugh Coleman, Finance
Director Clayton Gray, and Director of Human Resources and Special Projects Jeriana Staton.
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 551.087. DELIBERATION REGARDING ECONOMIC DEVELOPMENT NEGOTIATIONS;
This chapter does not require a governmental body to conduct an open meeting:
(1) to discuss or deliberate regarding commercial or financial information that the governmental
body has received from a business prospect that the governmental body seeks to have locate,
stay, or expand in or near the territory of the governmental body and with which the
governmental body is conducting economic development negotiations; or (2) to deliberate the
offer of a financial or other incentive to a business prospect described by Subdivision (1).
- Astra Companies
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Council convened into executive session at 6:01 p.m.
RECONVENE INTO WORK SESSION
Council reconvened into open session at 7:06 p.m.
No action taken.
OVERVIEW OF ITEMS ON THE REGULAR AGENDA
No additional discussion.
ADJOURN THE WORK SESSION
There being no further business, Mayor Muir adjourned the work session at 7:06 p.m.
CALL THE REGULAR MEETING TO ORDER AND ESTABLISH A QUORUM
Mayor Muir called the regular meeting to order at 7:19 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 4 Allen Chick
Councilmember, Place 5 Victor Gann
COUNCILMEMBERS ABSENT
None
STAFF MEMBERS PRESENT:
City Manager John Noblitt, Assistant City Manager Alina Ciocan, City Secretary Kelly Edwards,
City Attorney Hugh Coleman, Finance Director Clayton Gray, Director of Development Services
Ramie Hammonds, Director of Public Works Jim Bolz, Parks & Recreation Director Ryan Nolting,
Director of Human Resources and Special Projects Jeriana Staton, and Police Chief Tyson
Cheek.
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INVOCATION AND PLEDGE
Mayor Muir gave the Invocation. The Pledge of Allegiance was led by Councilmember Barrett.
CITIZENS COMMENTS
Sherry Knighton, 2311 Autumn Breeze, spoke regarding downtown businesses, the Senior
Center and asked about the City Council’s vision.
CONSENT AGENDA
1. Consideration and possible action on the minutes from the January 16, 2024, meeting.
2. Consideration and possible action on the 2024 Facility Use Agreement between the City
of Sanger and the Sanger Youth Sports Association, and authorize the City Manager to
execute said agreement.
3. Consideration and possible action on the 2024 Facility Use Agreement between the City
of Sanger and the Sanger Softball Association, and authorize the City Manager to
execute said agreement.
4. Consideration and possible action on Ordinance 02-02-24, amending the budget for the
2023-2024 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.
5. Consideration and possible action to purchase one new Ram 3500 Tradesman for
Water Department and one new RAM 2500 Tradesman 4x4 for the Street Department
from Grapevine Dodge utilizing the BuyBoard Purchasing Cooperative.
6. Consideration and possible action on the Preliminary Plat of Duncan Retail, being 5.770
acres, located in the City of Sanger, and generally located on the east side of the I-35
Frontage Road approximately 60 feet north of the intersection of I-35 Frontage Road
and S 5th Street.
Mayor Muir removed Item 6 of the Consent Agenda, stating the applicant had
withdrawn the item and requested a 30-day extension.
Motion to approve Items 1-5 made by Councilmember Bilyeu, Seconded by
Councilmember Chick. Voting Yea: Councilmember Barrett, Councilmember Dillon, and
Councilmember Gann.
Motion passed unanimously.
No action was taken on Item 6 of the Consent Agenda.
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PUBLIC HEARING ITEMS
7. Conduct a public hearing on a request for a variance from Chapter 10, Section 10.105
to allow a variance from the required right-of-way of 50 feet along Mesa Drive and to
allow for a right-of-way of 40 feet to match the existing road for a property on the
west side of Mesa Drive and located at 2010 Duck Creek Road.
Mayor Muir opened the public hearing at 7:27 p.m.
Director Hammonds provided an overview of the item, stating other lots along Mesa
Drive hav a 40-foot Right-of-Way.
Mayor Muir closed the public hearing at 7:29 p.m.
8. Conduct a public hearing on a request for a Specific Use Permit to allow for a Farmers
Market, on the west end 8.17 acres of land described as A1241A TIERWESTER, TR
165, zoned as Business District 2 (B-2) and generally located on the east side of I-35
at the intersection of South Stemmons and Wood Street.
Mayor Muir opened the public hearing at 7:29 p.m.
Director Hammonds provided an overview of the item requesting renewal of the SUP.
Amber Withworth-Spigner, 707 S. 5th Street, spoke in favor of the item, stating that
they had a successful year and had received approval to accept SNAP benefits.
Mayor Muir closed the public hearing at 7:32 p.m.
ACTION ITEMS
9. Consideration and possible action on the Preliminary Plat of Duck Creek Ridge, being
1.010 acres, located in the City of Sanger, and generally located on the south side of
Duck Creek Road at the intersection of Duck Creek Road and Mesa Drive.
Director Hammonds recommends denial of the item due to the Engineering comments
not being satisfied.
Discussion ensued regarding other lots along Mesa Drive with a 40-foot Right-of-Way,
the variance approved by the Board of Adjustment, and the building on the existing
lot.
Motion to deny due to the Engineering comments not being satisfied made by
Councilmember Bilyeu, Seconded by Councilmember Barrett.
Voting Yea: Councilmember Chick, Councilmember Dillon, and Councilmember Gann.
Motion passed unanimously
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10. Consideration and possible action on Ordinance No. 02-04-24 for a Specific Use Permit
to allow for a Farmers Market, on the west end 8.17 acres of land described as A1241A
TIERWESTER, TR 165, zoned as Business District 2 (B-2) and generally located on the
east side of I-35 at the intersection of South Stemmons and Wood Street.
Director Hammonds provided an overview of the item.
Discussion ensued regarding extending the duration of the SUP to allow for a two-year
permit and the Market's success.
Motion to approve and extend the permit for a period of two (2) years made by
Councilmember Bilyeu, Seconded by Councilmember Gann.
Voting Yea: Councilmember Barrett, Councilmember Chick, and Councilmember Dillon.
Motion passed unanimously
11. Consideration and possible action on Resolution 2024-01, authorizing the Sanger Police
Department to pursue grant funding from the state in order to purchase new body
worn cameras for the police department.
Chief Cheek provided an overview of the item.
Discussion ensued regarding the warranty, upgrades, and the City’s matching funding
requirements.
Motion to approve made by Councilmember Dillon, Seconded by Councilmember
Bilyeu.
Voting Yea: Councilmember Barrett, Councilmember Chick, and Councilmember Gann.
Motion passed unanimously
12. Consideration and possible action on Resolution 2024-02, action authorizing the Sanger
Police Department to pursue grant funding from the state in order to purchase new in-
car cameras for the police department.
Chief Cheek provided an overview of the item.
Discussion ensued regarding the new camera system's warranty, upgrades,
capabilities, and payment options if the grant is awarded.
Motion to approve made by Councilmember Dillon, Seconded by Councilmember Gann.
Voting Yea: Councilmember Barrett, Councilmember Bilyeu, and Councilmember Chick.
Motion passed unanimously
FUTURE AGENDA ITEMS
No future items were provided to Staff.
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INFORMATIONAL ITEMS
13. Atmos Rider GCR - Rate Filing under Docket No. 10170 - 01-24-2024
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 551.087. DELIBERATION REGARDING ECONOMIC DEVELOPMENT NEGOTIATIONS;
This chapter does not require a governmental body to conduct an open meeting:
(1) to discuss or deliberate regarding commercial or financial information that the governmental
body has received from a business prospect that the governmental body seeks to have locate,
stay, or expand in or near the territory of the governmental body and with which the
governmental body is conducting economic development negotiations; or (2) to deliberate the
offer of a financial or other incentive to a business prospect described by Subdivision (1).
- Astra Companies
No additional discussion regarding Section 551.087.
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 8:01 p.m.
RECONVENE INTO REGULAR SESSION
Council reconvened into open session at 12:20 a.m.
Motion to approve the City Attorney’s performance, contract, and raise as discussed
made by Councilmember Dillon, Seconded by Councilmember Gann.
Voting Yea: Councilmember Bilyeu, Councilmember Barrett, and Councilmember Gann.
Motion passed unanimously.
ADJOURN
There being no further business, Mayor Muir adjourned the meeting at 12:20 a.m.
_______________________________
______________________________ Thomas E. Muir, Mayor
Kelly Edwards, City Secretary
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Item 6.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Ryan Nolting, Parks & Recreation Director, Shani Bradshaw, Economic
Development Director.
AGENDA ITEM: Consideration and possible action on a contract with Halff Associates, Inc for the
conceptual designs of the proposed Porter Sports Park Phase II in an amount
not to exceed $80,500, and authorize the City Manager to execute the contract.
SUMMARY:
October 16, City Council approved an RFQ for Conceptual Design for Porter Sports Park Phase II.
The Project is located on City of Sanger property totaling approximately 50 acres east of Interstate
Highway 35 and west of Cowling Road on the northern banks of Duck Creek. It is connected to
Sanger Sports Parks to the west via right of way under the IH-35 overpass at Duck Creek. The
proposed program is based on the Miracle League Field serving as the centerpiece & destination
park for Phase II, and the recommendations identified in The Sanger 2040 Comprehensive Plan.
Utilization of design services will allow for a more comprehensive and customized plan for a future
park.
The Sanger Development Corporation (4B) has allocated funding for the conceptual design
services.
January 2, City Council selected Halff Associates, Inc as the most qualified to perform the task.
Within the scope of services Halff Associates, Inc will provide the following phase: 1. Pre-Design
and Coordination, 2. Data Collection and Base Map Preparation, 3. Public Engagement, 4. Concept
Development, 5. Visualization. Halff Associates, Inc will work closely with the City of Sanger on
the project schedule.
FISCAL INFORMATION:
Budgeted: Yes Amount: $80,500 GL Account: 76-6117
RECOMMENDED MOTION OR ACTION:
Staff recommends approval.
ATTACHMENTS:
City Council Communication
Halff - Contract
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Item 7.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Christy Dyer, Court Clerk
AGENDA ITEM: Consideration and possible action on a Revised Interlocal Cooperation Contract
(ICC) with the Texas Department of Public Safety for the FTA Program.
SUMMARY:
Revised contract to our current contract. Changes to language for clarity regarding the specific
responsibilities held by each party; inclusion of indigency into the program and language to account for
future changes to the current statue, either federal or state, ensuring that the ICC remains in compliance
with the latest legal requirements until a revised ICC is available.
FISCAL INFORMATION:
Budgeted: NO Amount: $0.00 GL Account:
RECOMMENDED MOTION OR ACTION:
Staff recommends approval
ATTACHMENTS:
Interlocal Cooperation Contract for Failure to Appear (FTA) Program
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Item 8.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Clayton Gray, Chief Financial Officer
AGENDA ITEM: Consideration, acknowledgement, and acceptance of the annual financial report
and related audit by BrooksWatson & Co. for the fiscal year ending September
30, 2023.
SUMMARY:
The City is required under the Texas Local Government Code and the 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 following 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, 2023.
ATTACHMENTS:
The annual financial report for the year ended September 30, 2023.
142
Item 9.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Jim Bolz, Public Works Director
AGENDA ITEM: Consideration and possible action on the TXShare Interlocal Cooperation
Agreement between the North Central Texas Council of Governments and the
City of Sanger and authorize the City Manager to execute the agreement.
SUMMARY:
Allow City of Sanger to piggyback off of eligible entities who are authorize to contract with local
governments for the purchase of goods and services.
Supply and demand issues along with delays in production and shipping have required City staff to
reach out to multiple vendors, by joining the TXShare program, the city will be able to increase
completive pricing while maintaining the needed supply.
Using TXShare Interlocal Cooperation will help optimize supplier discoveries, reducing cost through
bulk purchases, and specifically aiding Public Works Department in plumbing supplies and
construction specialties procurement.
FISCAL INFORMATION:
Budgeted: N/A Amount: N/A GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends approval
ATTACHMENTS:
TXShare Master Interlocal Purchasing Agreement
143
Item 10.
MASTER INTERLOCAL PURCHASING AGREEMENT
THIS MASTER INTERLOCAL AGREEMENT (“ILA”). made and entered into pursuant to the Texas
Interlocal Cooperation Act, Chapter 791, Texas Government Code (the “Act”), by and between the North
Central Texas Council of Governments, hereinafter referred to as “NCTCOG,” having its principal place of
business at 616 Six Flags Drive, Arlington, TX 76011, and ________________________________________,
a local government, a state agency, or a non-profit corporation created and operated to provide one or more
governmental functions and services, hereinafter referred to as “Participant,” having its principal place of
business at ____________________________________________.
WHEREAS, NCTCOG is a regional planning commission and political subdivision of the State of Texas
operating under Chapter 391, Texas Local Government Code; and
WHEREAS, pursuant to the Act, NCTCOG is authorized to contract with eligible entities to perform
governmental functions and services, including the purchase of goods and services; and
WHEREAS, in reliance on such authority, NCTCOG has instituted a cooperative purchasing program under
which it contracts with eligible entities under the Act; and
WHEREAS, Participant has represented that it is an eligible entity under the Act, that is authorized to enter into
this Agreement on _____________________________ (Date), and that it desires to contract with NCTCOG on
the terms set forth below;
NOW, THEREFORE, NCTCOG and the Participant do hereby agree as follows:
ARTICLE 1: LEGAL AUTHORITY
The Participant represents and warrants to NCTCOG that (1) it is eligible to contract with NCTCOG under the
Act for the purposes recited herein because it is one of the following: a local government, as defined in the Act
(a county, a municipality, a special district, or other political subdivision of the State of Texas or any other
state), or a combination of two or more of those entities, a state agency (an agency that the State of Texas as
defined in Section 771.002 of the Texas Government Code, or a similar agency of another state), or a non-profit
corporation created and operated to provide one or more governmental functions and services, and (2) it
possesses adequate legal authority to enter into this Agreement.
ARTICLE 2: SCOPE OF SERVICES
The Participant appoints NCTCOG its true and lawful purchasing agent for the purpose of certain products and
services (“Products” or “Services”) through the TXShare Program. Participants will access the Program
through www.TXShare.org. All purchases under this Agreement shall comply with applicable Texas
competitive bidding statutes as well as the specifications, contract terms and pricing applicable to such
purchases. NCTCOG may also serve as a coordinating agent to administer the use of eligible Participant
contracts to other participants of TXShare. The eligibility of such contracts will be determined by incorporation
of coordinating agent authorization in Participant’s solicitation documents. Title to all products purchased under
the TXShare Program shall be held by Participant unless otherwise agreed. Nothing in this Agreement shall
preclude the Participant for purchasing Products and/or Services offered in the TXShare Program directly from
the vendor/supplier.
FOR NCTCOG Use Only
ILA No: _____________
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Item 10.
ARTICLE 3: PAYMENTS
Upon delivery of goods or services purchased and presentation of property documented invoice, the Participant
shall promptly, and in any case within thirty (30) days, pay the contracted provider the full amount of the
invoice. All payments for goods or services will be made from current revenues available to the paying party. In
no event shall NCTCOG have any financial liability in the Participant for any goods or services Participant
purchase through the TXShare Program.
ARTICLE 4: PERFORMANCE PERIOD
This Agreement shall be effective when signed by the last party whose signing mages the Agreement fully
executed and will remain in full force and effect for one (1) year. This Agreement shall automatically renew for
successive one-year terms unless sooner terminated in accordance with Article 6 below. Any modifications of
this Agreement must comply with the requirements of Article 5 below.
ARTICLE 5: CHANGES AND AMENDMENTS
This Agreement may be amended only by a written amendment executed by both parties, except that any
alterations, additions, or deletions to the terms of this Agreement which are required by changes in Federal and
State law or regulations are automatically incorporated into this Agreement without written amendment hereto
and shall become effective on the date designated by such law or regulation. NCTCOG reserves the right from
time to time to make changes in the scope of products and services offered through the TShare Program.
ARTICLE 6: TERMINATION PROCEDURES
NCTCOG or the Participant may cancel this Agreement for any reason and at any time upon thirty (30) days
written notice by certified mail to the other party to this Agreement. The obligation of the Participant to pay for
any Service and/or Products purchased under this Agreement, shall survive cancellation, as well as any other
Participant costs incurred prior to the effective date of cancellation.
ARTICLE 7: APPLICABLE LAWS
NCTCOG and the Participant agree to conduct all activities under this Agreement in accordance with al
applicable rules, regulations, and ordinances and laws in effect or promulgated during the term of this
Agreement.
ARTICLE 8: DISPUTE RESOLUTION
The parties to this Agreement agree to the extent possible and not in contravention of any applicable state or
federal law or procedure established for dispute resolution, to attempt to resolve any dispute between them
regarding this Agreement informally through voluntary mediation, arbitration, or any other local dispute
mediation process before resorting to litigation.
ARTICLE 9: MISCELLANEOUS
a. This Agreement has been made under and shall be governed by the laws of the State of Texas. Venue and
jurisdiction of any suit or cause of action arising under, or in connection with, this Agreement shall lie
exclusively in Tarrant County, Texas.
b. The persons executing this Agreement hereby represent that they have authorization to sign on behalf of
their respective entities.
c. This Agreement and the rights and obligations contained herein may not be assigned by either party without
the prior written approval of the other party to this Agreement.
FOR NCTCOG Use Only
ILA No: _____________
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Item 10.
d. All parties agree that should any provision of this Agreement be determined to be invalid or unenforceable,
such determination shall not affect any other term of this Agreement, which shall continue in full force and
effect.
e. To the extent that either party to this Agreement shall be wholly or partially prevented from the performance
within the term specified of any obligation or duty placed on such party by reason of or through strikes,
stoppage of labor, riot, fire, flood, acts of war, insurrection, accident, order of any court, act of God, or
specific cause reasonably beyond the party’s control and not attributable to its neglect or nonfeasance. In
such event, the time for performance of such obligation or duty shall be suspended until such disability to
perform is removed; provided, however, force majeure shall not excuse an obligation to solely pay funds.
f. This Agreement and any attachments/addendums, as provided herein, constitute the complete agreement
between the parties hereto, and supersede any and all oral and written agreements between the parties
relating to matters herein.
THIS INSTRUMENT HAS BEEN EXECUTED IN TWO ORIGINALS BY THE PARTIES HERETO
AS FOLLOWS:
North Central Texas Council of Governments _____________________________________
TXShare Name of Participating Agency
616 Six Flags Drive, Arlington, TX 76011
______________________________________________ _____________________________________________
NCTCOG Executive Director or Designee Mailing Address
______________________________________________ _____________________________________________
Signature of Executive Director or Designee City State Zip
______________________________________________ _____________________________________________
Date Name and Title of Authorized Official or Designee
_________________________________________
Signature
_________________________________________
Date
FOR NCTCOG Use Only
ILA No: _____________
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Item 10.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Clayton Gray, Chief Financial Officer
AGENDA ITEM: Consideration and possible action on authorizing staff to issue a Request for
Application (RFA) for a Bank Depository.
SUMMARY:
Staff is seeking approval to issue an RFA for bank depository services.
Local Government Code Sec. 105 requires that the City receive applications for depository services
from one or more financial institutions before entering into an agreement for depository services.
The Code also sets five years as the maximum term of a depository contract.
The current depository contract with First United Bank is approaching the end of the maximum five-
year period.
FISCAL INFORMATION:
Budgeted: N/A Amount: N/A GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends approval to issue the RFA.
ATTACHMENTS:
City of Sanger RFA 2024-02
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Item 11.
REQUEST FOR APPLICATIONS
BANK DEPOSITORY SERVICES
RFA-2024-02
Proposal Due Date
March 19, 2024
12:00 pm
The City of Sanger, Texas
502 Elm Street
P O Box 1729
Sanger TX 76266
940.458.7930
February 21, 2024
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TABLE OF CONTENTS
Table of Contents .................................................................................................... 2
Notice to Vendors .................................................................................................... 3
Anticipated Schedule of Events .............................................................................. 4
I. Introduction ......................................................................................................... 5
II. Proposal Instructions and Qualifications ......................................................... 5
III. Required Financial Institution Information .................................................. 6
IV. Required Banking Services .............................................................................. 6
V. Other Services ................................................................................................... 10
VI. Bank Compensation ........................................................................................ 10
VII. Required Disclosures ..................................................................................... 11
VIII. Required Certifications ............................................................................... 12
Attachment A: Banking Services Charges ......................................................... 14
Attachment B: City Account Activities .............................................................. 15
Attachment C: City Account Average Monthly Balance .................................. 16
Attachment D: City of Sanger Investment Policy ............................................. 17
Attachment E: Conflict of Interest Questionnaire ............................................ 22
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NOTICE TO VENDORS
Sealed proposals will be received by the City of Sanger, Texas at the office of the City of Sanger City Secretary,
PO Box 1729, 502 Elm Street, Sanger, TX 76266, until 12:00 PM, CST, March 19, 2024, for the purchase of
services as follows per proposal instructions and specifications:
REQUEST FOR APPLICATIONS FOR BANK DEPOSITORY SERVICES
RFA-2024-02
Qualified prospective Proposers may obtain copies of the RFA on the City website: www.sangertexas.org.
Proposals received later than the date and time above will not be considered in the proposal process. Facsimile or
electronic transmittals will not be accepted.
The Sanger City Council reserves the right to accept or reject any proposals or any part thereof or any
combination of proposals and to waive any or all formalities in any proposal, and to make an award in any
manner, consistent with law, deemed in the best interests of the City.
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ANTICIPATED SCHEDULE OF EVENTS
Tuesday, February 20, 2024 .............................. Request Council approval to issue RFA
Wednesday, February 21, 2024 ......................... Issue RFA
Friday, March 8, 2024, at 12:00 PM .................. Deadline for questions from proposers
Tuesday, March 19, 2024 at 12:00 PM ............. Deadline for proposal submissions
Tuesday, March 19, 2024 at 2:00 PM ............... Proposal opening
Monday, April 1, 2024 ...................................... Council selection of bank
Thursday, May 1, 2019 ...................................... Contract term begins
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I. INTRODUCTION
The City of Sanger, Texas is requesting proposals for a banking services contract with service to begin May
1, 2024 and extending through April 30, 2027, with the option to extend this contract for two (2) additional
one-year terms. Through this contract, the City intends to minimize banking costs, improve operational
efficiency, and maximize investment capabilities. This Request for Applications (RFA) represents the cash
management goals, specifies all banks’ required qualifications, the banking services required, the estimated
activity volumes on all accounts, the method and terms of compensation, submission instructions and the
contract award provisions.
II. PROPOSAL INSTRUCTIONS AND QUALIFICATIONS
A. Minimum Qualifications
To ensure a close working relationship, facilitate available services, and support local business, the entity
may give priority to those banks with full-service capabilities within the City limits. Any required statement
regarding equal opportunity and affirmative action should be included if required/desired. The proposal
submitted will become part of the final contract.
B. Proposal Submission Instructions
1. Proposal Format
To fully and equitably evaluate each bank's ability to meet the banking services needs of the City, a standard
reply format is required. Each proposal must include a response to each item in the RFA in the order given.
Only proposals submitted in the prescribed format and using the exhibit forms provided will be evaluated
for contract award.
2. Submission Requirements
Proposals for the services specified will be received by the City of Sanger until March 19, 2024 at 12:00
PM. Please submit one (1) original proposal in hard copy only, and one (1) copy of the proposal in pdf
format on a flash drive. The address for delivery of submissions is:
City Secretary
City of Sanger
502 Elm Street
Sanger TX 76266
Late submissions will not be considered. Proposals received after the deadline will be returned unopened.
3. RFA Questions
Questions regarding this RFA or the service requested should be in writing, directed to Clayton Gray at
cgray@sangertexas.org The deadline for submission of questions is 12:00 PM on Friday, March 8, 2024.
No questions or communications should be directed to any other City employees or any elected officials.
4. RFA Amendments
Modifications or additions may be made as a result of questions submitted. Written notification of any
such change will be made in writing to all known bidders.
5. Selection Criteria
Evaluation of submissions will be made on the basis of the following objectives:
Ability of applicant to perform and provide the required and requested services;
References provided and quality of services.
3. Cost of services;
Transition cost, retention and transition offers, and incentives;
Interest rates on interest bearing accounts and deposits;
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Earnings credit rate on compensating balances;
Previous service relationship with the City;
Convenience of location(s);
Completeness of application; and
Financial strength and stability of the institution.
6. Council selection of bank
The selection is scheduled to be at the Monday, April 1, 2024, meeting of the Sanger City Council.
III. REQUIRED FINANCIAL INSTITUTION INFORMATION
All banks must provide, as part of the proposal:
audited financial statements for the most recent fiscal year,
a copy of the current call report, and
a statement regarding any recent or foreseen merger or acquisition.
IV. REQUIRED BANKING SERVICES
This section lists all the services to be provided by the bank under this agreement. Attachment A lists each
of these services. The bank should use Attachment A to provide the specific price for each service.
A. Consolidated Account Structure
The City’s banking structure currently consists of seventeen (17) accounts. The Pooled Cash account is
the main account for deposits, payroll, and accounts payable. The City currently uses remote capture for
the majority of items deposited to the Pooled Cash account. The City uses ACH for both payment and
receipt of items in the Pooled Cash account. The City uses wire transfers for payment of some obligations
out of the Pooled Cash account. The City desires all accounts to be interest bearing.
Account Account Type
Pooled Cash Interest Bearing Checking - Public Funds
Sewer Capital Improvement Money Market - Public Funds
Storm Recovery Money Market - Public Funds
Employee Benefits Money Market - Public Funds
Enterprise Fund Money Market - Public Funds
ARP Funding Money Market - Public Funds
GF Debt I&S Money Market - Public Funds
EF Debt I&S Money Market - Public Funds
Water Cap Imp Money Market - Public Funds
EF Equipment Replacement Money Market - Public Funds
GF Equipment Replacement Money Market - Public Funds
GF Contingency Money Market - Public Funds
Series 23 CO Money Market - Public Funds
Series 23 CO Tax Money Market - Public Funds
4B Board Money Market - Public Funds
EF Contingency Money Market - Public Funds
WW Capital Imp Money Market - Public Funds
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B. Wire Transfer Services
A standard wire transfer agreement will be executed with the bank. This proposal should include a copy
of your standard transfer procedures and wire transfer agreement. The City requires adequate security
provisions and procedures. Information should be submitted detailing the use of online wire transfer
requests. The City requires:
The ability to initiate and monitor wire transfers online
The ability to create and store recurring/repetitive wire instructions/templates
The ability to create and store future dated wire instructions
Security measures for wire initiation and approval
C. Automated Daily Balance Reporting
The City requires an automated PC-based reporting system for access to the closing ledger and available
balances. Stipulate the time at which the access is available and describe the system to be used. Reporting
should include balance and detail reporting. Samples of the reports are to be included in the proposal.
D. Sweep Account Provisions
If the City chooses, the bank will be responsible for automatically sweeping the balances in all accounts
daily to an investment option (money market fund, repo, etc.). Describe the sweep options and, if a money
market fund is used, provide a prospectus. The accounts will be swept to the compensating balance.
E. Investment of Idle Funds and Safekeeping of City Securities
All certificates of deposit bought by the City will be bought on a competitive basis. The City has no
obligation to invest its funds with or through the bank. If the bank is proposing overnight repurchase
agreements, an executed Master Repurchase Agreement is required. In order to fulfill GASB III
requirements for reporting, if a repurchase agreement is executed with the bank itself, the collateral must
be held in the trust department of the bank in a separate account.
All securities will be handled on a delivery versus payment (DVP) basis as they are cleared into and out of
the account. All clearing and safekeeping will be in the bank or its correspondent. All correspondent and
safekeeping arrangement will be stipulated in the proposal.
F. Standard Disbursing Services
Standard disbursing services for all accounts are required to include the payment of all checks upon
presentation. Checks drawn on City accounts at your institution presented by City of Sanger employees
will be cashed at no charge.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
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G. Standard Deposit Services
The bank must guarantee immediate credit on all incoming wire transfers and U.S. Treasury checks upon
receipt and all other checks based on the bank’s published availability schedule. The Bank should specify
in their proposal their deposit requirements and commercial and retail deposit locations, including night
deposit services and procedures.
H. Online Banking Services
The institution shall offer internet access for the inquiry of account balances and activity for all bank
accounts. This access should be available by using a password set by the City. In addition, the institution
shall offer online transfer of City funds between accounts held within the institution. The transfers should
be credited and debited to the related accounts on the same business day of the transfer, if the request is
received by 4:00 p.m.
Provide a detailed description of online services and a list of all capabilities, including ability to provide
the following basic services:
Reporting:
Daily balance reporting summary
Daily balancing reporting detail (with check detail and images)
Daily ACH and wire with full addenda information
Execution of Transactions:
Transfers between accounts
Initiation of wire transfers
Initiation of stop payment orders
Initiation of ACH transactions; recurring/repetitive/future ACH debit (collection or credit (Direct
deposit) transactions
Maintenance of wire transfer templates
Initial Controls:
Online cleared check information/images
Multi-level security administration requirements
Training of City’s administrator for managing access
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
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I. Reporting and Account Analysis
Monthly account analysis reports must be provided by the bank on a timely basis for each account and on
a total account basis. A detailed analysis should include all charges against each account and a consolidated
analysis. A sample account analysis format must be provided as part of the proposal. All checks cleared
(both front and back) must be returned to the City in paper or online printable format. The City requires
calendar month bank statements. (Beginning the 1st day of the month and ending the last day of the month).
Samples of monthly statements should also be provided. The monthly statements are to be received within
five business days of the last day of the month.
J. Account Executive
An account executive must be assigned to the account to coordinate the account services and expedite the
solution of any problem. A trained and competent backup for the account executive, familiar with the
account, should be assigned in the proposal. Stipulate the name and a brief biography of the account
executive to be assigned to the City’s account.
K. Direct Deposit
The banking institution must be able to provide direct deposit through a computer interface with the City
via the Internet. Include a schedule of funding for direct deposit so that payroll is available for City
employees at 12:01 a.m. Friday. Also, include a sample direct deposit agreement with your proposal.
Describe the requirements and deadlines for computer tap for ACH transactions. The proposal should
indicate when funds will be available in participating banks.
L. Daylight Overdraft Provisions
Every effort will be made to eliminate daylight overdraft situations on the account. However, if this
situation arises, the proposal should include any bank policies regarding daylight overdraft charges or
handling procedures.
M. Stop Payments
The proposal must include a statement on the proposed stop payment process on an automated or manual
basis.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
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N. Collateralization of Deposits
The bank must agree to obtain and maintain acceptable collateral sufficient to cover all anticipated time
and demand deposits above the FDIC-insured limit of $250,000. Securities used to pledge against time and
demand deposits must be held in an independent third-party safekeeping institution outside the bank’s
holding company. The bank will execute a tri-party safekeeping agreement with the City and the
Safekeeping bank for the safekeeping of these securities. Collateral will be maintained at a minimum of
102% and marked to market at least once a month. Control will be shared jointly between the bank and the
entity. Substitution will be approved by the City and not unduly withheld. Substitutions of collateral will
be requested in writing and new collateral will be received before the existing collateral is released. The
proposal will name the safekeeping bank for collateral. The City requires monthly collateral reports. Please
provide a sample collateral report with your proposal.
O. Positive Pay
Positive pay is required to safeguard against fraudulent checks. The City would electronically transmit the
issued check file to the bank. The bank would only honor those checks issued by the City pre-authorized
through the positive pay system.
P. Additional Services
If new services become available and are provided during the period of this contract, they will be charged
at the bank's then published rate.
V. OTHER SERVICES
The City is interested in obtaining service and cost information on additional services for possible use
during the contract period. These services are not required but will be evaluated in terms of availability,
feasibility, service levels, service providers and cost. The City will make its determination after receipt of
proposals as to whether a service will be used. If the service is accepted later in the contract period the
services and charges stipulated in the proposal will be applied.
VI. BANK COMPENSATION
Any net settlement on compensating balances will be made annually. Describe the compensating balance
calculation and address fee when credits do not cover charged fees. If fees are chosen as the payment
methodology, fees will be paid monthly after receipt of the account analysis.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
☐ YES, can provide as requested/required. ☐ NO, cannot provide as requested/required.
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VII. REQUIRED DISCLOSURES
As defined in Section 105.015 (c), each applicant shall comply with the conflict of interest provision of
Section 131.903 of the Texas Local Government Code in regard to the selection of the depositories:
Sec. 131.903. CONFLICT OF INTEREST.
(a) A bank is not disqualified from serving as a depository for funds of a political subdivision if:
(1) an officer or employee of the political subdivision who does not have the duty to select the
political subdivision's depository is an officer, director, or shareholder of the bank; or
(2) one or more officers or employees of the political subdivision who have the duty to select the
political subdivision's depository are officers or directors of the bank or own or have a beneficial interest,
individually or collectively, in 10 percent or less of the outstanding capital stock of the bank, if:
(A) a majority of the members of the board, commission, or other body of the political
subdivision vote to select the bank as a depository; and
(B) the interested officer or employee does not vote or take part in the proceedings.
(b) This section may not be construed as changing or superseding a conflicting provision in the charter of
a home-rule municipality.
In addition, the following disclosures apply:
Pursuant to Chapter 176 of the Texas Local Government Code, a person, or agent
of a person, who contracts or seeks to contract for the sale or purchase of property, goods, or services with
the City of Sanger, Texas must file a completed conflict of interest questionnaire which is available at
http://www.ethics.state.tx.us. The conflict of interest questionnaire must be filed with the City of Sanger,
Texas no later than the seventh business day after the later of the date that the person or agent begins
contract discussions or negotiations with the Town or submits to the Town an application, response to a
request for proposal or bid, correspondence, or writing related to a potential agreement. An updated
conflict of interest questionnaire must be filed in accordance with Chapter 176 of the Texas Local
Government Code. An offense under Chapter 176 is a Class C misdemeanor.
Certificate of interested parties: Section 2252.908 of the Texas Government Code applies to all
contracts entered into on or after January 1, 2016. The law states that a governmental entity may not enter
into certain contracts with a business entity unless the business entity submits a disclosure of interested
parties to the governmental entity at the time the business entity submits the signed contract to the
governmental entity. The law applies, with a few exceptions, to all contracts/purchases of a governmental
entity that require action or vote by the governing body of the entity. The electronic filing application
process can be started on the Texas Ethics Commission website at www.ethics.state.tx.us. The City
acknowledges that publicly traded business entities are exempt from this requirement.
In compliance with Chapter 2252 Subchapter F, of the Texas Government Code, prohibiting government
contracts with a company doing business with Iran, Sudan or a foreign terrorist organization, the City of
Sanger, Texas will not enter into a contract with a company reported on the LISTED COMPANIES per
Section 2252.153.
158
Item 11.
The City of Sanger, Texas Page 12 of 23 Bank Depository RFA 2024-02
VII. REQUIRED CERTIFICATIONS
A. Certification Regarding Boycotting of Israel
Texas Government Code, Title 10, Subtitle F, Chapter 2271.002 - Provision Required in Contract.
1. This section applies only to a contract that:
a. Is between a governmental entity and a company with 10 or more full-time employees; and
b. Has a value of $100,000 or more that is to be paid wholly or partly from public funds of the
government entity.
2. A governmental entity may not enter into a contract with a company for goods or services unless the
contract contains a written verification from the company that it:
a. Does not boycott Israel; and
b. Will not boycott Israel during the term of the contract.
B. Certification Regarding Boycotting of Certain Energy Companies
Texas Government Code, Title 10, Subtitle F, Chapter 2274.002 - Provision Required in Contract.
1. This section applies only to a contract that:
a. Is between a governmental entity and a company with 10 or more full-time employees; and
b. Has a value of $100,000 or more that is to be paid wholly or partly from public funds of the
government entity.
2. Except as provided in Subsection 3, a governmental entity may not enter into a contract with a
company for goods or services unless the contract contains a written verification from the company that
it:
a. Does not boycott energy companies; and
b. Will not boycott energy companies during the term of the contract.
3. Subsection 2 does not apply to a governmental entity that determines the requirement of Subsection 2
are inconsistent with the governmental entity’s constitutional or statutory duties related to the issuance,
incurrence, or management of debt obligations or the deposit, custody, management, borrowing, or
investment of funds.
C. Certification Regarding Boycotting of Firearms Entity or Firearms Trade Association
Texas Government Code, Title 10, Subtitle F, Chapter 2274.002 - Provision Required in Contract.
1. This section applies only to a contract that:
a. Is between a governmental entity and a company with at least 10 full-time employees; and
b. Has a value of at least $100,000 that is paid wholly or partly from public funds of the
government entity.
2. Except as provided by Subsection 3 and Section 2274.003, a governmental entity may not enter into a
contract with a company for the purchase of goods or services unless the contract contains a written
verification from the company that it:
a. Does not have a practice, policy, guidance, or directive that discriminates against a firearm
entity of firearm trade association; and
b. Will not discriminate during the term of the contract against a firearm entity or firearm trade
association.
3. Subsection 2 does not apply to a governmental entity that:
a. Contracts with a sole-source provider; or
☐ AGREE. ☐ DO NOT AGREE
☐ AGREE. ☐ DO NOT AGREE
159
Item 11.
The City of Sanger, Texas Page 13 of 23 Bank Depository RFA 2024-02
b. Does not receive any bids from a company that is able to provide the written verification
required by that subsection.
☐ AGREE. ☐ DO NOT AGREE
160
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The City of Sanger, Texas Page 14 of 23 Bank Depository RFA 2024-02
ATTACHMENT A - BANKING SERVICES & CHARGES
Any and all anticipated service charges must be shown on this form to be applicable under the agreement.
Add additional charges in the lines provided below.
Unit Charge Cost of Service
Account Maintenance Per month
Daily Balance Reporting Per month
Credits Posted Per transaction
Items Deposited
Deposits Per transaction
Debits Posted Per transaction
Encoding charge Per transaction
ACH Processing Per transaction
Origination of file Per tape
ACH deletions Per transaction
ACH entries Per transaction
ACH returns Per transaction
ACH maintenance Per month
Chargeback items Per transaction
Stop payments Per transaction
Wire Transfers
Incoming Per transaction
Outgoing Per transaction
Investment Safekeeping
Safekeeping interest/credit Per transaction
Safekeeping receipt deposit Per transaction
Safekeeping outgoing Per transaction
Extra Statements Per transaction
Disposable Bank Bags Per Item
Online Banking
Online account access Per transaction
Transfers Per Item
Payroll Cards Per Item/Transaction
Positive Pay Per transaction
Service Unit
161
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The City of Sanger, Texas Page 15 of 23 Bank Depository RFA 2024-02
ATTACHMENT B – CITY ACCOUNT ACTIVITIES
The City’s current accounts and activity are as follows:
Account Number Amount Number Amount
Pooled Cash 30,705,336$ 217 6,178,451$ 245 2,622,653$ 34,261,134$
Sewer Capital Improvement 3,010,911$ 3 37,440$ 0 0 3,048,351$
Storm Recovery 1,259,512$ 1 1,818$ 0 -$ 1,261,330$
Employee Benefits 66,900$ 3 72,596$ 2 71,546$ 67,950$
Enterprise Fund 8,896,495$ 1 2,205$ 1 415,562$ 8,483,138$
ARP Funding 2,175,951$ 1 555$ 0 -$ 2,176,506$
GF Debt I&S 61,838$ 1 89$ 0 -$ 61,927$
EF Debt I&S 339,207$ 1 490$ 0 -$ 339,697$
Water Cap Imp 2,409,008$ 3 37,572$ 0 -$ 2,446,580$
EF Equipment Replacement 147,707$ 3 928$ 0 -$ 148,635$
GF Equipment Replacement 191,961$ 3 1,128$ 0 -$ 193,089$
GF Contingency 644,223$ 1 930$ 0 -$ 645,153$
Series 23 CO 1,724,382$ 1 6,107$ 0 -$ 1,730,489$
Series 23 CO Tax 119,784$ 1 409$ 0 -$ 120,193$
4B Board 205,146$ 1 296$ 0 -$ 205,442$
EF Contingency 642,631$ 1 928$ 0 -$ 643,559$
WW Capital Imp 1,658,603$ 1 2,395$ 0 -$ 1,660,998$
CITY OF SANGER, TEXAS
Beginning
Balance
Ending
Balance
Credits Debits
BASED ON DECEMBER 2023 TRANSACTIONS
BANK TRANSACTIONS
162
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The City of Sanger, Texas Page 16 of 23 Bank Depository RFA 2024-02
ATTACHMENT C – CITY ACCOUNT AVERAGE MONTHLY BALANCE
Month Pooled Cash
Sewer
Capital Imp
Storm
Recovery
Employee
Benefits
Enterprise
Fund
ARP
Funding
January-23 30,285,196$ 2,695,355$ 1,240,084$ 60,524$ 12,496,062$ 2,169,987$
February-23 34,249,677$ 2,718,590$ 1,241,874$ 56,191$ 12,499,246$ 2,170,540$
March-23 35,097,770$ 2,727,921$ 1,243,494$ 53,686$ 12,502,122$ 2,171,039$
April-23 32,982,589$ 2,766,681$ 1,245,289$ 51,698$ 12,505,308$ 2,171,593$
May-23 30,982,406$ 2,803,723$ 1,247,029$ 109,775$ 11,883,015$ 2,172,128$
June-23 32,105,015$ 2,861,239$ 1,248,830$ 133,505$ 10,529,018$ 2,172,682$
July-23 32,376,927$ 2,905,180$ 1,250,575$ 74,847$ 9,955,513$ 2,173,217$
August-23 41,274,015$ 2,937,798$ 1,252,980$ 46,437$ 9,747,788$ 2,173,771$
September-23 32,019,154$ 2,987,814$ 1,254,189$ 72,292$ 9,029,377$ 2,174,325$
October-23 31,604,241$ 3,002,375$ 1,255,941$ 112,688$ 9,031,603$ 2,174,861$
November-23 30,992,204$ 3,006,710$ 1,257,754$ 33,547$ 8,964,095$ 2,175,415$
December-23 31,952,560$ 3,040,471$ 1,259,512$ 101,651$ 8,655,201$ 2,175,951$
Average 32,993,480$ 2,871,155$ 1,249,796$ 75,570$ 10,649,862$ 2,172,959$
Month GF Debt I&S
EF Debt
I&S
Water Cap
Imp
EF
Equipment
Repl
GF
Equipment
Repl
GF
Contingency
January-23 60,884$ 333,975$ 2,134,212$ 142,045$ 184,973$ 634,286$
February-23 60,972$ 334,457$ 2,151,006$ 142,688$ 185,761$ 635,202$
March-23 61,051$ 334,893$ 2,158,150$ 142,989$ 186,140$ 636,030$
April-23 61,139$ 335,377$ 2,187,382$ 143,514$ 186,788$ 636,949$
May-23 61,225$ 335,846$ 2,213,964$ 144,087$ 187,492$ 637,839$
June-23 61,313$ 336,330$ 2,257,168$ 144,820$ 188,388$ 638,760$
July-23 61,390$ 336,800$ 2,304,690$ 145,407$ 189,109$ 639,652$
August-23 61,488$ 337,287$ 2,349,934$ 145,985$ 189,821$ 640,576$
September-23 61,576$ 337,774$ 2,391,374$ 146,645$ 190,630$ 641,501$
October-23 61,662$ 338,246$ 2,402,178$ 147,169$ 191,276$ 642,397$
November-23 61,751$ 338,734$ 2,405,646$ 147,500$ 191,693$ 643,324$
December-23 61,838$ 339,207$ 2,439,367$ 148,340$ 192,715$ 644,223$
Average 61,357$ 336,577$ 2,282,923$ 145,099$ 188,732$ 639,228$
Month Series 23 CO
Series 23
CO Tax 4B Board
EF
Contingency
WW Capital
Imp
January-23 -$ -$ 201,981$ 632,718$ 1,633,019$
February-23 -$ -$ 202,273$ 633,632$ 1,635,377$
March-23 -$ -$ 202,537$ 634,458$ 1,637,510$
April-23 -$ -$ 202,829$ 635,374$ 1,639,874$
May-23 -$ -$ 203,113$ 636,262$ 1,642,165$
June-23 -$ -$ 205,406$ 637,181$ 1,664,536$
July-23 -$ -$ 203,690$ 638,071$ 1,648,834$
August-23 -$ -$ 203,984$ 638,992$ 1,649,212$
September-23 1,706,578$ 118,592$ 204,279$ 639,915$ 1,651,593$
October-23 1,712,428$ 118,984$ 204,564$ 640,809$ 1,653,901$
November-23 1,718,492$ 119,390$ 204,859$ 641,734$ 1,656,289$
December-23 1,724,382$ 119,784$ 205,146$ 642,631$ 1,658,603$
Average 1,715,470$ 119,188$ 203,722$ 637,648$ 1,647,576$
163
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The City of Sanger, Texas Page 17 of 23 Bank Depository RFA 2024-02
ATTACHMENT D – CITY OF SANGER INVESTMENT POLICY
164
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166
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168
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The City of Sanger, Texas Page 22 of 23 Bank Depository RFA 2024-02
ATTACHMENT E – CONFLICT OF INTEREST QUESTIONNAIRE
(MUST BE COMPLETED)
169
Item 11.
The City of Sanger, Texas Page 23 of 23 Bank Depository RFA 2024-02
170
Item 11.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Jim Bolz, Public Works Director
AGENDA ITEM: Consideration and possible action on the purchase of 117 water meters and
radio transmitters ranging in size from 1” to 4” as part of the implementation of
the city-wide AMI/meter replacement project; and, authorize the City Manager
to execute said agreement.
SUMMARY:
In 2020, the City Council approved the issuance of certificates of obligation for several
infrastructure projects, including a new water and electric meter system.
The current meter system (water and electric) has been in place for more than twenty years.
Throughout the years, it has become increasingly challenging to find replacement parts, which has
resulted in the installation of various types of meters.
On July 5, 2022, Council approved the purchase of new water and electric meters from Thirkettle
Corporation dba Aqua-Metric Sales Company, but this purchase did not include water meters larger
than ¾”.
The purchase of these larger meters will insure the meter replacement program is implemented
city-wide.
FISCAL INFORMATION:
Budgeted: NO Amount: $165,811.40 GL Account: 840-50-6541
RECOMMENDED MOTION OR ACTION:
Staff recommends approval
ATTACHMENTS:
Meter Quotes from Aqua Metric
171
Item 12.
Aqua-Metric Sales Company January 26, 2024
16914 Alamo Parkway, Bldg. 2 | Selma, TX 78154
Phone: (210) 967-6300 | Facsimile: (210) 967-6305
Client:City of Sanger
Attention:
Address
City, State, Zip:
Phone:
Email:
Line No.Item Quantity Unit Extended
Product
1" iPERL Meter TR/PL 37 $230.77 $8,538.49
Alternate: 1" Ally Remote Disconnect Meter TR/PL $509.10
1 1/2" OMNI C2 Compound Meter TR/PL 8 $1,183.99 $9,471.92
2" OMNI T2 Turbo Meter with 10" LL TR/PL 2 $902.22 $1,804.44
2" OMNI C2 Compound Chamber within an OMNI T2 17" LL Meter Body TR/PL 66 $1,366.13 $90,164.58
3" OMNI C2 Compound Meter TR/PL 3 $1,730.44 $5,191.32
4" OMNI C2 Compound Meter TR/PL 1 $3,005.49 $3,005.49
520M Single Port SmartPoint Radio Transmitter 117 $115.38 $13,499.46
Product Installation Services
NovusCenter WOMS Work Order Fee 117 $2.00 $234.00
NovusCenter WOMS Data Quality Review Fee 117 $3.00 $351.00
1" Water Meter Exchange with SmartPoint Installation and Activation 37 $59.24 $2,191.88
Add-On: Ally Remote Disconnect Installation Adder Fee, If Installing Ally Meter $6.25
1 1/2" Water Meter Exchange with SmartPoint Installation and Activation 8 $248.41 $1,987.28
2" Water Meter Exchange with SmartPoint Installation and Activation 68 $299.36 $20,356.48
3" Water Meter Exchange with SmartPoint Installation and Activation 3 $503.18 $1,509.54
4" Water Meter Exchange with SmartPoint Installation and Activation 1 $630.57 $630.57
Add-On: Lid Modification: Drill Hole in Plastic Meter Box Lid, Estimated Quantity 117 $6.43 $752.31
Add-On: Residential (5/8" - 1") Water Meter Box Adjustment, Removal, or Replacement, in Dirt,
Labor Only, Estimated Quantity
4 $64.10 $256.40
Add-On: 1 1/2" - 2" Water Meter Box Adjustment, Removal, or Replacement, in Dirt, Labor Only,
Estimated Quantity
8 $108.28 $866.24
Recommended Contingency Fund for Installation Incidentals 1 $5,000.00 $5,000.00
Installation Incidental: Clean Out Excessive Dirt from Meter Box, Estimated Quantity $12.50
Installation Incidental: Lid Modification - Drill Hole in Metal Meter Box Lid $25.20
Installation Incidental: SmartPoint Installation and Activation Only on Existing Sensus Meter, Labor
Only; Size 5/8" - 1"
$58.95
Installation Incidental: Water Meter Register Reprogramming, Labor Only; Up to 2"$44.40
Installation Incidental: Water Meter Register Replacement, Labor Only; Size 5/8" - 1"$58.95
Installation Incidental: Curb Stop Replacement, Labor Only; Size 5/8" - 1"$156.60
Installation Incidental: Meter Tail Replacement, Labor Only; Size 5/8" - 1"$81.00
Installation Incidental: Meter Box Lid Replacement - Plastic, Labor Only; Up to 2"$8.55
Installation Incidental: Replacement of Removal of Busing Adapter (5/8" - 1"), Labor Only $12.68
Installation Incidental: Meter Resetter / Riser Installation, Labor Only; ; Size 5/8" - 3/4"$63.42
Installation Incidental: Site Visit Fee $57.08
Installation Incidental: Special Job Hourly Rate, Price per Technician per Hour $162.00
Installation Incidental: Daily Rate, Price per Technician per Day.$1,902.71
This quote for the product and services named above is subject to the following terms:
2. Quote is valid for thirty days.Total:$165,811.40
3. If modifications in materials, labor, or processing are required to meet new regulations, the pricing submitted herein is subject to immediate change.
4. Freight allowed on single Sensus Product orders exceeding $20,000.00.
5. Net Thirty Days to Pay
6. Returned product may be subject to a 25% restocking fee.
7. Sales Tax and/or Freight charges are not included.
1. All quotes are subject to the Aqua-Metric Terms of Sale unless there is an executed agreement between the parties.
Terms of Sale can be found online at www.aqua-metric.com
172
Item 12.
16914 Alamo Parkway, Bldg. 2, Selma, TX 78154
Phone: (210) 967-6300 Fax: (210) 967-6305
Proprietary and Confidential Page 1
January 26, 2024
Pricing Clarifications
1. All quotes are subject to the Aqua-Metric Terms of Sale unless there is an executed agreement between the
parties. Terms of Sale can be found online at www.aqua-metric.com
2. Quote is valid for 30 days.
3. If modifications in materials, labor, or processing are required to meet new regulations, the pricing submitted
herein is subject to immediate change.
4. Freight allowed on single Sensus water product orders exceeding $20,000.00.
5. Net Thirty Days to Pay.
6. Returned product subject to a 25% restocking fee for Sensus product. Electric meters are subject to a 100%
restocking fee. All non-Sensus product subject to their specific manufacturer’s published return policy.
7. Sales tax and/or freight charges are not included.
8. Pricing assumes work will be performed alongside AMI System Project’s meter installation services.
9. Standard meter installation pricing shall encompass like-for-like meter exchange. Pricing is for labor only and
not inclusive of any special parts or materials necessary to facilitate a successful exchange. Aqua-Metric will
furnish nuts, bolts, and gaskets as necessary to replace each meter. City will be responsible for supplying any
additional materials including but not limited to meter boxes, meter box lids, curb stops, meter couplings,
meter riser/resetter, etc.; however Aqua-Metric can supply any additional materials at cost plus fifteen
percent. An installation scope of work will be drafted upon request. Pricing is subject to change based on
revisions or modifications requested by the City.
10. Pricing does not include staging services, product storage, trash/recycling receptacles, or consumer outreach
program.
11. Performance and Payment Bond not included.
12. Pricing does not reflect Prevailing Wage Rates.
13. Any items beyond quote above subject to price negotiations.
173
Item 12.
Aqua-Metric Sales Company General Terms of Sale V22-0817
1. DEFINITIONS. “Customer” means the party purchasing goods or services
pursuant to these Terms of Sale (“Terms”). “Aqua-Metric” means Aqua-
Metric Sales Company, a subsidiary of Thirkettle Corporation.
“Deliverables” and "Products" means the goods and/or services sold or
otherwise provided pursuant to this Agreement. "Manufacturer" refers
to Sensus Inc. unless otherwise stated. Software licenses are provided
solely through a separate software license agreement.
2. CONTRACT OF SALE. All Deliverables offered for sale are subject to the
prices and other terms specified in (i) an applicable Aqua-Metric
quotation or proposal and (ii) the Terms defined herein (collectively, the
“Proposal”), all of which are subject to the correction of clerical errors. A
Customer’s purchase order or similar writing shall constitute an
acceptance of the offer to sell; however, any inconsistent, additional or
different terms to the Proposal contained in a Customer’s request for
quotation or purchase order (collectively, “Additional Terms”) are
hereby objected to and rejected by Aqua-Metric. Such Additional Terms
will not become part of the contract of sale unless accepted by Aqua-
Metric in a writing.
3. PROPOSALS AND QUOTATIONS. Proposals and quotations are inclusive
of only the Deliverables included in a formal Aqua-Metric quotation
form. Proposals and quotations will remain valid for a period of thirty
(30) days unless otherwise noted. All pricing is subject to changes based
on the manufacturer’s suggested retail price. Aqua-Metric reserves the
right to apply a price adjustment to all quotes or orders received and not
delivered to the Customer as a result of economic price increase or
decrease in cost of raw materials, labor, or transport at the time imposed
by Aqua-Metric’s suppliers. Any incidental product, materials, and/or
labor required but not included will be subject to additional costs to the
Customer. AQUA-METRIC MAKES NO GUARANTEE, EITHER EXPRESSED
OR IMPLIED, THAT PROPOSAL OR QUOTED PRICING IS ALL INCLUSIVE.
4. INVOICES. Unless otherwise agreed upon in writing between Aqua-
Metric and Customer, Aqua-Metric shall invoice Customer for 1)
product(s) shipped within fifteen (15) days of shipment; 2) software
within fifteen (15) after successful installation of software on Customer
owned device(s); 3) implementation and support services within fifteen
(15) days of completion of service; or 4) annual subscription services as
defined in Section 6 within fifteen (15) days of successful installation and
not less than thirty (30) days in advance of subscription anniversary date.
5. ANNUAL SUBSCRIPTION SERVICES. Annual Subscriptions Services are
defined as recurring fees or cost of services required to operate,
maintain, or support Customer’s product and/or software; including but
not limited to Aqua-Metric Annual Support, Software-as-a-Service,
Server/Data Hosting, or any fee requiring a recurring commitment.
Unless otherwise agreed upon in writhing between Aqua-Metric and
Customer, annual subscription services will automatically renew upon
the anniversary date of the first invoice containing annual subscription
services and each subsequent year annually thereafter unless canceled
by Customer in writing prior to sixty (60) days of subscription renewal.
Annual subscription services will be subject to an automatic annual
increase of three percent (3%) of the previous installment.
6. TAXES. All prices quoted are exclusive of federal, state and municipal
taxes. Customer shall be liable for all sales, use, and other taxes (whether
local, state or federal) imposed on this Agreement or on the Deliverables.
If Customer is exempt from tax, Customer is required to provide a tax
exemption form prior to invoicing.
7. PAYMENT TERMS. Customer shall pay all undisputed invoices in US
Dollars within thirty (30) days of the invoice date. Aqua-Metric reserves
the right to establish credit limits for Customer and may require full or
partial payment prior to provisioning of any Deliverables. All payments
shall be made via credit card (VISA or MasterCard), check or electronic
payment according to instructions provided by Aqua-Metric. The
Customer must notify Aqua-Metric, in writing, within seven (7) days of
receipt of an invoice if the Customer disputes such invoice. In the
absence of such notice the Customer shall not be entitled to dispute an
invoice. Save for any invoices disputed in good faith in accordance with
the previous sentence, if the Customer does not pay within the time
alotted in this Agreement, the amount due shall bear interest at the
lower of (i) one percent (1%) per calendar day past due; or (ii) the highest
rate permitted by applicable law. Should Customer become delinquent
in payment of sums due hereunder, Aqua-Metric shall not be obligated
to continue performance.
8. TITLE. Unless agreed upon in writing between Aqua-Metric and
Customer, Customer shall assume title of deliverables from the date and
time of product(s) shipment.
9. PACKAGING. Aqua-Metric reserves the right to select the manner in
which Deliverables are packaged. Quoted prices include standard
packaging. Special requirements for packaging will be subject to
additional charges.
10. SHIPPING AND HANDLING. All stock Products and Materials will be
shipped Freight on Board (FOB) Destination. Aqua-Metric will ship all
Products on prepaid ground transportation. Expedited shipments, such
as Next Day or Second Day, will be at the Customers expense unless
otherwise agreed upon by Aqua-Metric. All applicable Shipping and
Handling charges will be included with the final invoice to the Customer.
Aqua-Metric does not guarantee and therefore will not be liable for any
delays in shipment.
11. FREIGHT. Aqua-Metric shall ship oversized Product(s) or bulk orders on
standard Less-Than-Truckload (“LTL”) freight carriers when applicable.
The Customer is required to provide the necessary equipment required
(i.e. loading dock, fork lift, pallet jack, etc.) to unload the shipment upon
arrival. If the Customer does not have access to equipment necessary to
unload the Product(s), Customer must inform Aqua-Metric in advance
and prior to shipment. Customer will be responsible for any additional
cost(s) or fee(s) incurred for special handling requirements.
12. FREIGHT ALLOWANCE. Single Sensus product orders exceeding $20,000
will be shipped FOB Freight Allowed unless otherwise specified and
agreed upon in writing. Freight allowance is only applicable to single
orders shipped complete. Partial shipments must be specified in writing
at the time of order placement. Aqua-Metric reserves the right to refuse
freight allowance and/or bill partial freight costs on final invoice.
13. LOSS OR DAMAGE CLAIMS. The Customer is responsible for reporting lost
or damaged deliverables as a result of improper packaging and/or
handling to Aqua-Metric within fifteen (15) business days. Claims will
become void if made more than fifteen (15) business days after the
product has left Aqua-Metric facilities. Damaged product(s) will be
returned to Aqua-Metric for inspection. Aqua-Metric reserves the right
to repair or replace product(s) damaged in shipment.
14. AMENDMENTS OR CANCELLATIONS. Orders submitted to Aqua-Metric
must be canceled or amended by Customer prior to the shipment of
Deliverables. Aqua-Metric reserves the right to invoice shipping charges
for orders cancelled after deliverables shipped.
15. RETURNS. No Deliverables may be returned for refund without the prior
written authorization of Aqua-Metric. Aqua-Metric reserves the right to
refund the cost of deliverables less a Restocking Fee and/or shipping and
handling charges upon receipt of return product. Refunds will be
processed and issued within thirty (30) days from the receipt of the
returned Product(s). Authorized return shipments must be returned in
“like-new” condition to Aqua-Metric's designated receiving point, must
be shipped in suitable packaging, must be accompanied by a packing slip,
including Aqua-Metric's Return Authorization Number, and must have
transportation charges prepaid. All returned Product(s) will be inspected
upon delivery for any indication of use or damage. Customer will be
responsible for returning the Product(s) to Aqua-Metric's designated
distribution warehouse and any cost(s) incurred to repackage and/or
shipping carrier fees. Customer will be responsible for any damages
incurred during shipment with exception to the terms detailed in
Damage Claims herein. Aqua-Metric reserves the right to refuse
Product(s) Refunds or Credits that have been installed, used, or
otherwise returned in any condition other than New. Aqua-Metric
reserves the right to deduct an adequate service charge to cover all
inspection, testing and handling from any refund.
16. RESTOCKING FEE. Return Product(s) are subject to a twenty-five percent
(25%) restocking fee and special order Product(s), including but not
limited to: meter reading equipment, infrastructure, ActPaks, or any
Product(s) requiring a unique configuration, are subject to fifty percent
(50%) restocking fee.
17. OBSOLESCENCE. Aqua-Metric shall not be held liable for planned or
unplanned obsolescence of product(s), parts, or software discontinued
by any manufacturer.
18. WARRANTIES.
18.1. EXCEPT AS SPECIFICALLY SET FORTH IN THIS AGREEMENT, THE
SERVICES AND SOFTWARE ARE PROVIDED BY AQUA-METRIC ON
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Aqua-Metric Sales Company General Terms of Sale V22-0817
AN “AS IS” AND “AS AVAILABLE” BASIS WITHOUT WARRANTIES OF
ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT
LIMITED TO IMPLIED WARRANTIES OF MERCHANTABILITY AND
FITNESS FOR A PARTICULAR PURPOSE.
18.2. Aqua-Metric warrants that the services provided by Aqua-Metric
will be performed in a professional and workmanlike manner with
a degree of care, skill and competence that is consistent with the
then generally accepted industry standards reasonably expected
of similar types of engagements and the deliverables will
substantially conform to the deliverables specified in the
applicable purchase agreement.
18.3. Standard Manufacturer Warranty. Standard manufacturer
product warranties shall apply to all product(s) furnished under
this Agreement. Aqua-Metric and/or their supplier agrees to
provide a repaired or replacement product of equal value and as
provisioned within the manufacturer warranty terms.
18.4. Meter Services Warranty. Aqua-Metric warrants the quality of
workmanship and services provided herein to be reasonably free
from defects within twenty-four linear inches of the meter
connection for a period of thirty (30) days from the date of meter
exchange.
A. Meter Services Warranty is only applicable to the services
rendered during the time of meter exchange and only
applicable if the failure is reasonably evident of a faulty meter
exchange service provided by Aqua-Metric or its
subcontractor.
B. Aqua-Metric does not warrant defective product(s) or
material(s) (including but not limited to piping, fittings risers,
setters, curb stops, meter boxes, or similar) used to complete
the meter exchange service. Such products will be subject to
any applicable product warranty guidelines as provided by
Aqua-Metric’s suppliers.
C. Aqua-Metric does not warrant pre-existing conditions;
service line damage(s) resulting from non-approved materials
or the service line is not up to code compliance; or damage(s)
due to age or instability of galvanized lines on either the
distribution or consumer side.
D. Meter Services Warranty does not include defects as a result
of tampering, vandalism, negligence, “Acts-of-God”.
E. The Customer shall notify Aqua-Metric of any warrantable
concern(s) within five (5) days of Customer becoming aware
of suspect failure.
F. The Customer acknowledges Aqua-Metric is unable to
determine pre-existing plumbing conditions, including but
not limited to pipe condition, debris or hard water buildup in
plumbing lines, unstable or faulty plumbing connections or
plumbing fixtures, or water pressure, etc. Due to the
unknown condition(s), Aqua-Metric does not warrant against
damage(s) or defect(s) to plumbing, household fixtures,
water heaters, water softening or filtration systems, sloan
valves, appliances, water pressure, or other related
appurtenances which rely on the utility services provided by
the Customer.
G. Aqua-Metric reserves the right to inspect the project worksite
prior to performing any work to determine the best course of
action to correct the warranty concern. If such inspection is
not indicative of Aqua-Metric or its contractor’s faulty
workmanship, Aqua-Metric, at its sole discretion, may invoice
the Customer for any time and expense incurred to inspect
the worksite. Aqua-Metric will not be held responsible for any
unauthorized repair(s) performed by the Customer,
Customer’s resident or business customer, or any third-party
repair company.
19. LIMITATIONS. Unless otherwise expressly provided herein, neither Aqua-
Metric nor any of its service providers, licensors, employees or agents
20. warrant that the operation of the Services will be uninterrupted or error
free. Aqua-Metric will not be responsible for any damages that Customer
may suffer arising out of use, or inability to use, the Services.
21. RETURN MATERIAL AUTHORIZATION. Product(s) returned for Warranty
within the limitations defined by the Manufacturer will be returned
directly to the Manufacturer unless otherwise instructed by Aqua-
Metric. Customer shall submit a list of defective items with Serial
Numbers and or Identification Numbers required to identify the product
in an Excel format to rma-norcal@aqua-metric.com; rma-socal@aqua-
metric.com; rma-texas@aqua-metric.com; or rma-louisiana@aqua-
metric.com. Aqua-Metric will generate a Return Material Authorization
form for the Customer to include with the Product(s) shipment to the
Manufacturer. Customer will be responsible for any cost(s) incurred to
return the Product(s) to the Manufacturer for warranty concerns.
22. FORCE MAJEURE. If Aqua-Metric becomes unable, either wholly or in
part, by an event of Force Majeure, to fulfill its obligations under this
agreement, the obligations affected by the event of Force Majeure will
be suspended during the continuance of that inability. “Force Majeure”
means an event beyond the reasonable control of Aqua-Metric, including
without limit acts of God, hurricane, flood, volcano, tsunami, tornado,
storm, tempest, mudslide, vandalism, illegal or unauthorized radio
frequency interference, strikes, lockouts, or other industrial
disturbances, immigration, unavailability or delay of component parts of
any Deliverables provided hereunder, acts of public enemies, border
disputes, border disruptions, delivery vehicle impound, wars, blockades,
insurrections, riots, pandemics, epidemics, earthquakes, fires, restraints
or prohibitions by any court, board, department, commission or agency
of the United States or any States, any arrests and restraints, civil
disturbances and explosions.
23. LIMITATION OF LIABILITY.
23.1. AQUA-METRIC’S AGGREGATE LIABILITY IN ANY AND ALL CAUSES
OF ACTION ARISING UNDER, OUT OF OR IN RELATION TO THIS
AGREEMENT, ITS NEGOTIATION, PERFORMANCE, BREACH OR
TERMINATION (COLLECTIVELY “CAUSES OF ACTION”) SHALL NOT
EXCEED THE TOTAL AMOUNT PAID BY CUSTOMER TO AQUA-
METRIC UNDER THIS AGREEMENT. THIS IS SO WHETHER THE
CAUSES OF ACTION ARE IN TORT, INCLUDING, WITHOUT
LIMITATION, NEGLIGENCE OR STRICT LIABILITY, IN CONTRACT,
UNDER STATUTE, OR OTHERWISE.
23.2. AS A SEPARATE AND INDEPENDENT LIMITATION ON LIABILITY,
AQUA-METRIC’S LIABILITY SHALL BE LIMITED TO DIRECT
DAMAGES. AQUA-METRIC SHALL NOT BE LIABLE FOR: (I) ANY
INDIRECT, INCIDENTAL, SPECIAL OR CONSEQUENTIAL DAMAGES;
NOR (II) ANY REVENUE OR PROFITS LOST BY CUSTOMER OR ITS
AFFILIATES FROM ANY END USER IRRESPECTIVE OF WHETHER
SUCH LOST REVENUE OR PROFITS IS CATEGORIZED AS DIRECT
DAMAGES OR OTHERWISE, INCLUDING REVENUE LOST FROM
THIRD PARTIES, PERSONS, OR ENTITIES, SUCH AS BILLS FOR
ELECTRICITY, LIGHTING, GAS, OR WATER CONSUMPTION; NOR
(III) ANY IN/OUT COSTS; NOR (IV) CLAIMS MADE BY A THIRD
PARTY; NOR (V) MANUAL METER READ COSTS AND EXPENSES.
“IN/OUT COSTS” MEANS ANY COSTS AND EXPENSES INCURRED BY
CUSTOMER IN TRANSPORTING GOODS BETWEEN ITS
WAREHOUSE AND ITS END USER’S PREMISES AND ANY COSTS
AND EXPENSES INCURRED BY CUSTOMER IN INSTALLING,
UNINSTALLING AND REMOVING GOODS. “END USER” MEANS ANY
END USER OF ELECTRICITY/WATER/GAS THAT PAYS CUSTOMER
FOR THE CONSUMPTION OF ELECTRICITY/WATER/GAS, AS
APPLICABLE.
23.3. The limitations on liability set forth in this Agreement are
fundamental inducements to Aqua-Metric entering into this
Agreement. They apply unconditionally and in all respects. They
are to be interpreted broadly so as to give Aqua-Metric the
maximum protection permitted under law. (d) To the maximum
extent permitted by law, no Cause of Action may be instituted by
Customer against Aqua-Metric more than TWELVE (12) MONTHS
after the Cause of Action first arose. In the calculation of any
damages in any Cause of Action, no damages incurred more than
TWELVE (12) MONTHS prior to the filing of the Cause of Action
shall be recoverable. (e) If Customer is not the sole end user and
ultimate owner of the Deliverables, then Customer shall ensure by
its contract with the end user and ultimate owner (collectively,
“Owner”) that Aqua-Metric is given the benefit of the exclusions
and limitations set out in these Terms. Customer agrees to
indemnify, defend, and hold harmless Aqua-Metric from and
against all Losses (defined below) alleged by any Owner to the
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Item 12.
Aqua-Metric Sales Company General Terms of Sale V22-0817
extent that Aqua-Metric would not be liable to Customer under
these Terms if the claim had been made by Customer.
24. INDEMNIFICATION. Customer agrees to defend, indemnify and hold
Aqua-Metric harmless from any and all losses, costs, fines, penalties,
damages and other amounts (including reasonable attorney fees)
incurred by, assessed against or imposed on Aqua-Metric arising from or
in connection with any and all third party suits, claims, actions or
demands (a “Claim”): (i) for personal injuries, death or damage to
tangible personal and real property caused by the negligence or willful
misconduct of Customer, its employees, contractors or agents other than
Aqua-Metric; (ii) relating to or arising out of Customer’s failure to comply
with applicable law; and (iii) relating to or arising out of Customer’s
breach of its confidentiality obligations hereunder.
25. CONFIDENTIAL INFORMATION. Each party shall hold the other party’s
Confidential Information in confidence and shall not disclose such
Confidential Information to third parties other than to consultants or
contractors, subject to similar terms of confidentiality, when disclosure
is necessary for the purposes set forth herein, nor use the other party’s
Confidential Information for any purpose other than the purposes set
forth under this Agreement. The foregoing restrictions on disclosure
shall not apply to information which is: (i) already known by the
recipient, (ii) becomes, through no act or fault of the recipient, publicly
known, (iii) received by recipient from a third party without a restriction
on disclosure or use, (iv) independently developed by recipient without
reference to the other party’s Confidential Information, or (v) is a public
record under applicable laws, subject to the terms of this Section. The
Customer will maintain the confidentiality of all Aqua-Metric
Confidential Information, and Aqua-Metric will maintain the
confidentiality of all Customer Confidential Information, with each party
taking all reasonable precautions to protect the same, at a minimum
taking those precautions used to protect its own Confidential
Information from unauthorized use or disclosure.
26. ASSIGNMENT. Customer may not assign, transfer or delegate this
Agreement or any part of Customer’s rights or duties without prior
written consent of Aqua-Metric. Any attempted assignment in violation
of this section shall be null and void.
27. GOVERNING LAW AND DISPUTE RESOLUTION. This Agreement shall be
governed by, construed and enforced in accordance with the laws of the
State of California, without regard to conflicts of law principles. Any and
all disputes arising under, out of, or in relation to this Agreement or its
performance (“Disputes”) shall first be resolved by the Parties
attempting mediation in California. If the Dispute is not resolved within
sixty (60) days of the commencement of the mediation, it shall be
litigated in the state or federal courts located in the State of California.
TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE PARTIES AGREE TO
A BENCH TRIAL AND THAT THERE SHALL BE NO JURY IN ANY DISPUTES.
28. COMPLIANCE WITH LAWS. Customer shall comply with all applicable
laws and regulations, as set forth at the time of acceptance and as may
be amended, changed, or supplemented. Customer shall not take any
action or permit the taking of any action by a third party, which may
render Aqua-Metric liable for a violation of applicable laws. Customer
will perform its obligations under this Agreement in a manner that
complies with all Laws applicable to Customer’s business, activities, and
facilities. "Laws" shall include and refer to any and all federal (national),
state, provincial, municipal or local laws, regulations, rules, judicial
decrees, decisions and judgments, executive and government orders and
ordinances, and any and all directives of regional legislative and
regulatory bodies and implementing legislation, as well as rules and
regulations of any self-regulatory organization by which any party may
be bound.
29. SEVERABILITY. In the event any provision of this Agreement is held to be
void, unlawful or otherwise unenforceable, that provision will be severed
from the remainder of the Agreement and replaced automatically by a
provision containing terms as nearly like the void, unlawful, or
unenforceable provision as possible; and the Agreement, as so modified,
will continue to be in full force and effect.
30. NON-WAIVER. Failure or delay of Aqua-Metric to exercise a right or
power under this Agreement shall not operate as a waiver thereof, nor
shall any single or partial exercise of a right or power preclude any other
future exercise thereof.
176
Item 12.
CITY COUNCIL COMMUNICATION
DATE: February 20, 2024
FROM: Jim Bolz, Public Works Director
AGENDA ITEM: Consideration and possible action on authorizing the City Manager to execute a
contract with Ana Site Construction for relocation of water and sewer utilities
and associated betterments for the I-35 Expansion Project.
SUMMARY:
Staff issued an RFP for the adjustment, removal, and relocation of the water and sewer utilities that
conflict with TXDOT construction along I-35.
Advertisement for bids went out on January 13 and January 20, 2024.
Bid opening day January 30, 2024.
Ana Site Construction submitted lowest bid.
Ana Site Construction has been vetted by Kimley-Horn and they feel confident in their ability to
perform this work.
FISCAL INFORMATION:
Budgeted: NO Amount: N/A GL Account: N/A
RECOMMENDED MOTION OR ACTION:
Staff recommends approval
ATTACHMENTS:
Bid Tabulations
Ana Site Construction Bid Form
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BID TABULATION
KIMLEY-HORN AND ASSOCIATES, INC.
Checked by Nathan Harmon, P.E., 2/5/2024
Owner:
Job No.:
Project:
Date:January 30, 2024
Item No. Item Description Quantity Unit Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost
Base Bid - CSJ 074
Water
1 Mobilization 1 EA $239,270.00 $239,270.00 $249,999.22 $249,999.22 $665,550.25 $665,550.25 $737,407.00 $737,407.00 $482,500.00 $482,500.00 $300,000.00 $300,000.00 $10,000.00 $10,000.00
2 Grout Fill 8" Water Line 888 LF $15.00 $13,320.00 $8.89 $7,894.32 $12.00 $10,656.00 $55.00 $48,840.00 $13.29 $11,801.52 $25.00 $22,200.00 $25.00 $22,200.00
3 Remove 6" Water Line 20 LF $8.00 $160.00 $19.41 $388.20 $15.00 $300.00 $40.00 $800.00 $9.55 $191.00 $40.00 $800.00 $10.00 $200.00
4 Remove 8" Water Line 4,885 LF $11.00 $53,735.00 $21.70 $106,004.50 $18.00 $87,930.00 $45.00 $219,825.00 $25.74 $125,739.90 $40.00 $195,400.00 $10.00 $48,850.00
5 Remove 12" Water Line 622 LF $16.00 $9,952.00 $25.93 $16,128.46 $22.00 $13,684.00 $50.00 $31,100.00 $32.73 $20,358.06 $40.00 $24,880.00 $11.00 $6,842.00
6 Remove 6" Water Valve 6 EA $785.00 $4,710.00 $384.07 $2,304.42 $350.00 $2,100.00 $350.00 $2,100.00 $560.02 $3,360.12 $300.00 $1,800.00 $110.00 $660.00
7 Remove 8" Water Valve 4 EA $1,175.00 $4,700.00 $419.69 $1,678.76 $400.00 $1,600.00 $450.00 $1,800.00 $909.37 $3,637.48 $300.00 $1,200.00 $110.00 $440.00
8 Remove Water Meter 6 EA $780.00 $4,680.00 $611.72 $3,670.32 $300.00 $1,800.00 $500.00 $3,000.00 $84.74 $508.44 $300.00 $1,800.00 $200.00 $1,200.00
9 Remove Fire Hydrant 4.0 EA $2,340.00 $9,360.00 $875.42 $3,501.68 $1,000.00 $4,000.00 $750.00 $3,000.00 $1,120.04 $4,480.16 $600.00 $2,400.00 $300.00 $1,200.00
10 C-900 DR-18 PVC Water Line (6”) (Open Cut) 20 LF $141.00 $2,820.00 $61.51 $1,230.20 $113.00 $2,260.00 $60.00 $1,200.00 $76.03 $1,520.60 $90.00 $1,800.00 $90.00 $1,800.00
11 C-900 DR-18 PVC Water Line (8”) (Open Cut) 5346 LF $72.00 $384,912.00 $57.67 $308,303.82 $109.00 $582,714.00 $70.00 $374,220.00 $120.84 $646,010.64 $100.00 $534,600.00 $125.00 $668,250.00
12 C-900 DR-18 PVC Water Line (8”) (Carrier Pipe) 1,027 LF $81.00 $83,187.00 $116.46 $119,604.42 $100.00 $102,700.00 $80.00 $82,160.00 $112.26 $115,291.02 $100.00 $102,700.00 $150.00 $154,050.00
13 C-900 DR-18 PVC Water Line (12”) (Open Cut) 246 LF $184.00 $45,264.00 $102.92 $25,318.32 $224.00 $55,104.00 $100.00 $24,600.00 $138.92 $34,174.32 $125.00 $30,750.00 $200.00 $49,200.00
14 Steel Casing (18") (Open Cut)*43 LF $265.00 $11,395.00 $245.85 $10,571.55 $225.00 $9,675.00 $250.00 $10,750.00 $563.16 $24,215.88 $400.00 $17,200.00 $300.00 $12,900.00
15 Steel Casing (18") (Bore)*984 LF $472.00 $464,448.00 $545.28 $536,555.52 $367.00 $361,128.00 $625.00 $615,000.00 $563.16 $554,149.44 $900.00 $885,600.00 $1,900.00 $1,869,600.00
16 Resilient Seated Gate Valve (8")*16 EA $4,800.00 $76,800.00 $3,068.32 $49,093.12 $2,905.00 $46,480.00 $2,500.00 $40,000.00 $2,608.59 $41,737.44 $2,300.00 $36,800.00 $2,000.00 $32,000.00
17 Resilient Seated Gate Valve (12")* 5 EA $7,300.00 $36,500.00 $5,361.46 $26,807.30 $4,710.00 $23,550.00 $4,500.00 $22,500.00 $5,579.24 $27,896.20 $4,400.00 $22,000.00 $6,000.00 $30,000.00
18 Ductile Iron Fittings*1 TON $20,000.00 $20,000.00 $51,205.78 $51,205.78 $26,100.00 $26,100.00 $54,225.06 $54,225.06 $15,000.00 $15,000.00 $25,000.00 $25,000.00 $7,000.00 $7,000.00
19 Fire Hydrant Assembly*4 EA $8,800.00 $35,200.00 $9,395.81 $37,583.24 $9,705.00 $38,820.00 $10,500.00 $42,000.00 $8,342.90 $33,371.60 $9,500.00 $38,000.00 $8,000.00 $32,000.00
20 1" Water Meter 5 EA $2,950.00 $14,750.00 $2,251.33 $11,256.65 $2,280.00 $11,400.00 $1,500.00 $7,500.00 $719.63 $3,598.15 $2,000.00 $10,000.00 $500.00 $2,500.00
21 Connect Existing Water Line 15 EA $5,400.00 $81,000.00 $5,576.25 $83,643.75 $2,635.00 $39,525.00 $3,250.00 $48,750.00 $6,795.53 $101,932.95 $4,500.00 $67,500.00 $5,000.00 $75,000.00
22 Trench Excavation Protection 5,612 LF $3.00 $16,836.00 $3.05 $17,116.60 $1.00 $5,612.00 $1.00 $5,612.00 $1.66 $9,315.92 $1.00 $5,612.00 $1.00 $5,612.00
23 Cut & Restore Asph Paving 67 SY $96.00 $6,432.00 $130.52 $8,744.84 $195.00 $13,065.00 $250.00 $16,750.00 $196.42 $13,160.14 $260.00 $17,420.00 $150.00 $10,050.00
24 Cut & Restore Conc Paving*136 SY $123.00 $16,728.00 $160.89 $21,881.04 $50.00 $6,800.00 $220.00 $29,920.00 $342.67 $46,603.12 $260.00 $35,360.00 $150.00 $20,400.00
25 Conc Curb & Gutter (TY I)*10 LF $275.00 $2,750.00 $70.15 $701.50 $100.00 $1,000.00 $25.00 $250.00 $93.30 $933.00 $155.00 $1,550.00 $70.00 $700.00
26 Seeding Surface Repair 10,715 SY $2.00 $21,430.00 $2.03 $21,751.45 $1.25 $13,393.75 $5.50 $58,932.50 $3.70 $39,645.50 $3.00 $32,145.00 $1.00 $10,715.00
27 Sodding Surface Repair 31 SY
$8.00 $248.00 $29.98 $929.38 $65.00 $2,015.00 $20.00 $620.00 $61.19 $1,896.89 $18.00 $558.00 $40.00 $1,240.00
$1,660,587.00 $1,723,868.36 $2,128,962.00 $2,482,861.56 $2,363,029.49 $2,415,075.00 $3,074,609.00
Contractor Calculation Error
Sewer
28 Grout Fill 8" Sewer Line 376 LF $20.00 $7,520.00 $10.29 $3,869.04 $12.00 $4,512.00 $55.00 $20,680.00 $22.58 $8,490.08 $20.00 $7,520.00 $25.00 $9,400.00
29 Grout Fill 15" Sewer Line 315 LF $37.00 $11,655.00 $18.56 $5,846.40 $20.00 $6,300.00 $65.00 $20,475.00 $24.58 $7,742.70 $25.00 $7,875.00 $35.00 $11,025.00
30 Grout Fill 18" Sewer Line 380 LF $39.00 $14,820.00 $21.13 $8,029.40 $25.00 $9,500.00 $75.00 $28,500.00 $29.44 $11,187.20 $30.00 $11,400.00 $38.00 $14,440.00
31 Remove 6" Sewer Line 99 LF $26.00 $2,574.00 $21.37 $2,115.63 $30.00 $2,970.00 $40.00 $3,960.00 $24.32 $2,407.68 $35.00 $3,465.00 $10.00 $990.00
32 Remove 8" Sewer Line 294 LF $29.00 $8,526.00 $22.63 $6,653.22 $45.00 $13,230.00 $45.00 $13,230.00 $48.69 $14,314.86 $35.00 $10,290.00 $10.00 $2,940.00
33 Remove 12" Sewer Line 1,424 LF $38.00 $54,112.00 $25.58 $36,425.92 $50.00 $71,200.00 $50.00 $71,200.00 $44.10 $62,798.40 $35.00 $49,840.00 $10.00 $14,240.00
34 Remove 15" Sewer Line 77 LF $37.00 $2,849.00 $50.48 $3,886.96 $50.00 $3,850.00 $55.00 $4,235.00 $63.24 $4,869.48 $40.00 $3,080.00 $15.00 $1,155.00
35 Remove 18" Sewer Line 284 LF $48.00 $13,632.00 $43.71 $12,413.64 $60.00 $17,040.00 $60.00 $17,040.00 $64.65 $18,360.60 $40.00 $11,360.00 $20.00 $5,680.00
36 Remove Sanitary Sewer Manhole 13 EA $3,230.00 $41,990.00 $2,505.75 $32,574.75 $2,500.00 $32,500.00 $4,000.00 $52,000.00 $2,562.36 $33,310.68 $1,600.00 $20,800.00 $3,000.00 $39,000.00
37 SDR-26 PVC Sewer (8") (Open Cut) 9 LF $187.00 $1,683.00 $60.96 $548.64 $200.00 $1,800.00 $85.00 $765.00 $135.88 $1,222.92 $125.00 $1,125.00 $200.00 $1,800.00
38 SDR-26 PVC Sewer (12") (Open Cut) 232 LF $129.00 $29,928.00 $95.58 $22,174.56 $140.00 $32,480.00 $95.00 $22,040.00 $84.14 $19,520.48 $130.00 $30,160.00 $250.00 $58,000.00
39 D2241 PVC Sewer (12") (Pressure-Rated) (Open Cut) 1,195 LF $103.00 $123,085.00 $97.84 $116,918.80 $138.00 $164,910.00 $95.00 $113,525.00 $166.49 $198,955.55 $130.00 $155,350.00 $300.00 $358,500.00
40 C900 DR25 PVC Sewer (16") (Pressure-Rated) (Open Cut) 46 LF $141.00 $6,486.00 $161.75 $7,440.50 $164.00 $7,544.00 $125.00 $5,750.00 $252.35 $11,608.10 $155.00 $7,130.00 $310.00 $14,260.00
41 C900 DR25 PVC Sewer (16") (Carrier Pipe) 353 LF $159.00 $56,127.00 $166.74 $58,859.22 $190.00 $67,070.00 $115.00 $40,595.00 $204.09 $72,043.77 $155.00 $54,715.00 $250.00 $88,250.00
42 SDR-26 PVC Sewer (21") (Open Cut) 305 LF $155.00 $47,275.00 $193.68 $59,072.40 $200.00 $61,000.00 $120.00 $36,600.00 $238.63 $72,782.15 $185.00 $56,425.00 $300.00 $91,500.00
43 SDR-26 PVC Sewer (21") (Carrier Pipe) 399 LF $227.00 $90,573.00 $237.90 $94,922.10 $255.00 $101,745.00 $120.00 $47,880.00 $277.30 $110,642.70 $185.00 $73,815.00 $330.00 $131,670.00
44 Steel Casing (30") (Bore)*353 LF $724.00 $255,572.00 $615.36 $217,222.08 $655.00 $231,215.00 $765.00 $270,045.00 $577.01 $203,684.53 $1,100.00 $388,300.00 $2,100.00 $741,300.00
45 Steel Casing (36") (Bore)*399 LF $886.00 $353,514.00 $873.22 $348,414.78 $855.00 $341,145.00 $945.00 $377,055.00 $770.98 $307,621.02 $1,200.00 $478,800.00 $2,400.00 $957,600.00
46 Manhole (4ft Dia.)*8 EA $10,300.00 $82,400.00 $8,203.98 $65,631.84 $11,210.00 $89,680.00 $7,200.00 $57,600.00 $6,182.51 $49,460.08 $9,000.00 $72,000.00 $10,000.00 $80,000.00
47 Manhole (5ft Dia.)*9 EA $15,400.00 $138,600.00 $11,088.46 $99,796.14 $16,035.00 $144,315.00 $10,000.00 $90,000.00 $9,524.41 $85,719.69 $15,000.00 $135,000.00 $15,000.00 $135,000.00
48 4' Drop Concrete Manhole* 1 EA $12,800.00 $12,800.00 $39,131.33 $39,131.33 $15,135.00 $15,135.00 $8,500.00 $8,500.00 $15,877.36 $15,877.36 $15,000.00 $15,000.00 $17,000.00 $17,000.00
49 4' Extra Depth Concrete Manhole (<8')* 6 VF $1,250.00 $7,500.00 $846.36 $5,078.16 $280.00 $1,680.00 $550.00 $3,300.00 $427.87 $2,567.22 $300.00 $1,800.00 $600.00 $3,600.00
50 5' Extra Depth Concrete Manhole (<8')* 28 VF $1,265.00 $35,420.00 $924.31 $25,880.68 $390.00 $10,920.00 $625.00 $17,500.00 $447.00 $12,516.00 $500.00 $14,000.00 $600.00 $16,800.00
51 Cut & Restore Asph Paving 67 SY $99.00 $6,633.00 $130.52 $8,744.84 $195.00 $13,065.00 $250.00 $16,750.00 $196.42 $13,160.14 $260.00 $17,420.00 $150.00 $10,050.00
52 Cut & Restore Conc Paving*136 SY $124.00 $16,864.00 $160.89 $21,881.04 $250.00 $34,000.00 $220.00 $29,920.00 $342.67 $46,603.12 $260.00 $35,360.00 $150.00 $20,400.00
53 Conc Curb & Gutter (TY I)*10 LF $275.00 $2,750.00 $70.15 $701.50 $100.00 $1,000.00 $25.00 $250.00 $93.30 $933.00 $155.00 $1,550.00 $70.00 $700.00
54 Seeding Surface Repair 10,715 SY $2.00 $21,430.00 $1.91 $20,465.65 $1.25 $13,393.75 $5.50 $58,932.50 $3.70 $39,645.50 $3.00 $32,145.00 $1.00 $10,715.00
55 Sodding Surface Repair 31 SY $8.00 $248.00 $17.53 $543.43 $13.00 $403.00 $20.00 $620.00 $61.19 $1,896.89 $18.00 $558.00 $40.00 $1,240.00
56 Connect Existing Sewer Line 10 EA $3,300.00 $33,000.00 $5,695.61 $56,956.10 $2,915.00 $29,150.00 $950.00 $9,500.00 $5,931.53 $59,315.30 $4,000.00 $40,000.00 $2,000.00 $20,000.00
57 Trench Excavation Protection 1,787 LF
$8.00 $14,296.00 $5.64 $10,078.68 $3.00 $5,361.00 $1.00 $1,787.00 $1.66 $2,966.42 $1.00 $1,787.00 $1.00 $1,787.00
$1,493,862.00 $1,392,277.43 $1,528,113.75 $1,440,234.50 $1,492,223.62 $1,738,070.00 $2,859,042.00
Contractor Calculation Error
TOTAL CSJ 074 WATER AND SEWER BID AMOUNT $3,154,449.00 $3,116,145.79 $3,657,075.75 $3,923,096.06 $3,855,253.11 $4,153,145.00 $5,933,651.00
BIDDER 6
Canary Construction
802 N Kealy Avenue, Suite 101
Lewisville, TX 75057
BIDDER 7
Atkins Brothers, Inc.
3516 Old Ft. Worth Road
Midlothian, TX 76065
BIDDER 4
MX Construction, Inc.
8951 Collin McKinney Pkwy, Ste 1001
McKinney, TX 75070
BIDDER 5
Westeran Municipal Construction, LLC
402 Gulf Ave
Justin, TX 76247
I-35 Utility Relocations
Total CSJ 074 Sewer Bid Amount
BIDDER 3
Black Rock Construction
1475 Heritage Pkwy #113
Mansfield, TX 76063
Total CSJ 074 Water Bid Amount
BIDDER 2
PO Box 527
City of Sanger
61322300
Valley View, TX 76272 Midlothian, TX 76065
FM Utilities, LLC
4911 Redbird Trail
BIDDER 1
Ana Site Construction, LLC
200
Item 13.
BID TABULATION
KIMLEY-HORN AND ASSOCIATES, INC.
Checked by Nathan Harmon, P.E., 2/5/2024
Owner:
Job No.:
Project:
Date:January 30, 2024
Item No. Item Description Quantity Unit Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost Unit Price Item Cost
BIDDER 6
Canary Construction
802 N Kealy Avenue, Suite 101
Lewisville, TX 75057
BIDDER 7
Atkins Brothers, Inc.
3516 Old Ft. Worth Road
Midlothian, TX 76065
BIDDER 4
MX Construction, Inc.
8951 Collin McKinney Pkwy, Ste 1001
McKinney, TX 75070
BIDDER 5
Westeran Municipal Construction, LLC
402 Gulf Ave
Justin, TX 76247
I-35 Utility Relocations
BIDDER 3
Black Rock Construction
1475 Heritage Pkwy #113
Mansfield, TX 76063
BIDDER 2
PO Box 527
City of Sanger
61322300
Valley View, TX 76272 Midlothian, TX 76065
FM Utilities, LLC
4911 Redbird Trail
BIDDER 1
Ana Site Construction, LLC
Base Bid-CSJ 081
Water
58 Grout Fill 12" Water Line 73 LF $13.00 $949.00 $23.44 $1,711.12 $20.00 $1,460.00 $60.00 $4,380.00 $18.10 $1,321.30 $30.00 $2,190.00 $30.00 $2,190.00
59 Remove 6" Water Line 65 LF $18.00 $1,170.00 $19.54 $1,270.10 $25.00 $1,625.00 $40.00 $2,600.00 $9.55 $620.75 $40.00 $2,600.00 $20.00 $1,300.00
60 Remove 8" Water Line 570 LF $10.00 $5,700.00 $30.63 $17,459.10 $25.00 $14,250.00 $45.00 $25,650.00 $25.76 $14,683.20 $40.00 $22,800.00 $10.00 $5,700.00
61 Remove 12" Water Line 4,861 LF $12.00 $58,332.00 $34.20 $166,246.20 $30.00 $145,830.00 $50.00 $243,050.00 $33.00 $160,413.00 $40.00 $194,440.00 $10.00 $48,610.00
62 Remove 6" Water Valve 13 EA $725.00 $9,425.00 $24.06 $312.78 $410.00 $5,330.00 $40.00 $520.00 $560.02 $7,280.26 $300.00 $3,900.00 $10.00 $130.00
63 Remove 12" Water Valve 8 EA $1,200.00 $9,600.00 $39.10 $312.80 $466.00 $3,728.00 $50.00 $400.00 $878.91 $7,031.28 $300.00 $2,400.00 $10.00 $80.00
64 Remove 2" Air Release Valve 1 EA $2,300.00 $2,300.00 $1,564.12 $1,564.12 $585.00 $585.00 $1,025.00 $1,025.00 $338.92 $338.92 $900.00 $900.00 $400.00 $400.00
65 Remove Water Meter 1 EA $1,180.00 $1,180.00 $714.25 $714.25 $350.00 $350.00 $500.00 $500.00 $84.74 $84.74 $400.00 $400.00 $200.00 $200.00
66 Remove Fire Hydrant 13 EA $2,350.00 $30,550.00 $861.53 $11,199.89 $1,000.00 $13,000.00 $750.00 $9,750.00 $1,120.04 $14,560.52 $650.00 $8,450.00 $300.00 $3,900.00
67 C-900 DR-18 PVC Water Line (6”) (Open Cut) 70 LF $59.00 $4,130.00 $52.12 $3,648.40 $115.00 $8,050.00 $60.00 $4,200.00 $76.72 $5,370.40 $110.00 $7,700.00 $100.00 $7,000.00
68 C-900 DR-18 PVC Water Line (8”) (Open Cut) 528 LF $81.00 $42,768.00 $59.56 $31,447.68 $134.00 $70,752.00 $70.00 $36,960.00 $120.72 $63,740.16 $120.00 $63,360.00 $150.00 $79,200.00
69 C-900 DR-18 PVC Water Line (8”) (Carrier Pipe) 59 LF $105.00 $6,195.00 $132.88 $7,839.92 $109.00 $6,431.00 $80.00 $4,720.00 $116.92 $6,898.28 $110.00 $6,490.00 $200.00 $11,800.00
70 C-900 DR-18 PVC Water Line (12”) (Open Cut) 4,468 LF $112.00 $500,416.00 $99.53 $444,700.04 $148.50 $663,498.00 $105.00 $469,140.00 $138.92 $620,694.56 $130.00 $580,840.00 $230.00 $1,027,640.00
71 C-900 DR-18 PVC Water Line (12”) (Carrier Pipe) 968 LF $133.00 $128,744.00 $178.16 $172,458.88 $150.00 $145,200.00 $85.00 $82,280.00 $280.46 $271,485.28 $130.00 $125,840.00 $250.00 $242,000.00
72 Steel Casing (18") (Bore)*59 LF $523.00 $30,857.00 $545.28 $32,171.52 $405.00 $23,895.00 $625.00 $36,875.00 $618.40 $36,485.60 $900.00 $53,100.00 $1,900.00 $112,100.00
73 Steel Casing (24") (Open Cut)*30 LF $626.00 $18,780.00 $331.40 $9,942.00 $265.00 $7,950.00 $400.00 $12,000.00 $714.50 $21,435.00 $750.00 $22,500.00 $320.00 $9,600.00
74 Steel Casing (24") (Bore)*938 LF $615.00 $576,870.00 $615.36 $577,207.68 $500.00 $469,000.00 $675.00 $633,150.00 $714.50 $670,201.00 $1,250.00 $1,172,500.00 $1,800.00 $1,688,400.00
75 Resilient Seated Gate Valve (8")*2 EA $4,800.00 $9,600.00 $3,105.04 $6,210.08 $3,000.00 $6,000.00 $2,500.00 $5,000.00 $2,608.60 $5,217.20 $2,200.00 $4,400.00 $2,000.00 $4,000.00
76 Resilient Seated Gate Valve (12")* 15 EA $7,600.00 $114,000.00 $5,549.54 $83,243.10 $5,010.00 $75,150.00 $4,500.00 $67,500.00 $5,579.24 $83,688.60 $4,500.00 $67,500.00 $6,000.00 $90,000.00
77 Ductile Iron Fittings*1 TON $20,000.00 $20,000.00 $93,660.69 $93,660.69 $31,920.00 $31,920.00 $60,000.00 $60,000.00 $15,000.00 $15,000.00 $25,000.00 $25,000.00 $7,000.00 $7,000.00
78 Fire Hydrant Assembly*14 EA $8,400.00 $117,600.00 $9,462.36 $132,473.04 $9,400.00 $131,600.00 $10,500.00 $147,000.00 $8,342.89 $116,800.46 $9,500.00 $133,000.00 $8,000.00 $112,000.00
79 1" Water Meter 1 EA $2,865.00 $2,865.00 $2,525.59 $2,525.59 $2,915.00 $2,915.00 $2,000.00 $2,000.00 $719.63 $719.63 $2,500.00 $2,500.00 $300.00 $300.00
80 Connect Existing Water Line 7 EA $3,400.00 $23,800.00 $5,835.14 $40,845.98 $3,030.00 $21,210.00 $3,250.00 $22,750.00 $6,795.53 $47,568.71 $5,500.00 $38,500.00 $5,000.00 $35,000.00
81 Trench Excavation Protection 5,066 LF $3.00 $15,198.00 $3.05 $15,451.30 $1.00 $5,066.00 $1.00 $5,066.00 $1.66 $8,409.56 $1.00 $5,066.00 $1.00 $5,066.00
82 Cut & Restore Asph Paving 73 SY $99.00 $7,227.00 $126.39 $9,226.47 $195.00 $14,235.00 $250.00 $18,250.00 $196.47 $14,342.31 $260.00 $18,980.00 $150.00 $10,950.00
83 Cut & Restore Conc Paving*1 SY $127.00 $127.00 $161.84 $161.84 $1,000.00 $1,000.00 $220.00 $220.00 $342.55 $342.55 $300.00 $300.00 $150.00 $150.00
84 Conc Curb & Gutter (TY I)*5 LF $275.00 $1,375.00 $70.15 $350.75 $100.00 $500.00 $25.00 $125.00 $93.30 $466.50 $155.00 $775.00 $70.00 $350.00
85 Seeding Surface Repair 10,791 SY $2.00 $21,582.00 $1.90 $20,502.90 $1.50 $16,186.50 $5.50 $59,350.50 $3.70 $39,926.70 $3.00 $32,373.00 $1.00 $10,791.00
86 Seeding Surface Repair 368 SY
$8.00 $2,944.00 $17.36 $6,388.48 $13.00 $4,784.00 $20.00 $7,360.00 $61.19 $22,517.92 $15.00 $5,520.00 $40.00 $14,720.00
$1,764,284.00 $1,891,246.70 $1,891,500.50 $1,961,821.50 $2,257,644.39 $2,604,324.00 $3,530,577.00
Sewer
87 Grout Fill 12" Sewer Line 133 LF $20.00 $2,660.00 $20.96 $2,787.68 $18.00 $2,394.00 $55.00 $7,315.00 $36.07 $4,797.31 $30.00 $3,990.00 $40.00 $5,320.00
88 Grout Fill 15" Sewer Line 50 LF $22.00 $1,100.00 $32.15 $1,607.50 $20.00 $1,000.00 $60.00 $3,000.00 $43.10 $2,155.00 $40.00 $2,000.00 $40.00 $2,000.00
89 Grout Fill 18" Sewer Line 313 LF $40.00 $12,520.00 $22.75 $7,120.75 $25.00 $7,825.00 $65.00 $20,345.00 $59.12 $18,504.56 $45.00 $14,085.00 $40.00 $12,520.00
90 Remove 1.5" Force Main 360 LF $14.00 $5,040.00 $33.93 $12,214.80 $10.00 $3,600.00 $20.00 $7,200.00 $7.47 $2,689.20 $25.00 $9,000.00 $10.00 $3,600.00
91 Remove 12" Sewer Line 270 LF $19.00 $5,130.00 $35.31 $9,533.70 $50.00 $13,500.00 $50.00 $13,500.00 $42.15 $11,380.50 $45.00 $12,150.00 $10.00 $2,700.00
92 Remove 15" Sewer Line 2,798 LF $20.00 $55,960.00 $35.21 $98,517.58 $50.00 $139,900.00 $55.00 $153,890.00 $59.59 $166,732.82 $55.00 $153,890.00 $10.00 $27,980.00
93 Remove 18" Sewer Line 231 LF $45.00 $10,395.00 $39.68 $9,166.08 $60.00 $13,860.00 $60.00 $13,860.00 $34.28 $7,918.68 $60.00 $13,860.00 $10.00 $2,310.00
94 Remove Sanitary Sewer Manhole 10 EA $3,100.00 $31,000.00 $2,525.39 $25,253.90 $2,000.00 $20,000.00 $4,000.00 $40,000.00 $2,416.10 $24,161.00 $2,000.00 $20,000.00 $4,000.00 $40,000.00
95 HDPE Force Main (1.5") (Open Cut) 384 LF $47.00 $18,048.00 $26.17 $10,049.28 $50.00 $19,200.00 $35.00 $13,440.00 $22.98 $8,824.32 $65.00 $24,960.00 $250.00 $96,000.00
96 HDPE Force Main (1.5") (Carrier Pipe) 123 LF $57.00 $7,011.00 $40.82 $5,020.86 $60.00 $7,380.00 $35.00 $4,305.00 $157.62 $19,387.26 $60.00 $7,380.00 $350.00 $43,050.00
97 SDR-26 PVC Sewer (12") (Open Cut) 73 LF $137.00 $10,001.00 $105.33 $7,689.09 $141.00 $10,293.00 $95.00 $6,935.00 $166.49 $12,153.77 $125.00 $9,125.00 $275.00 $20,075.00
98 D2241 PVC Sewer (12") (Pressure-Rated) (Open Cut) 233 LF $117.00 $27,261.00 $115.61 $26,937.13 $141.00 $32,853.00 $95.00 $22,135.00 $175.11 $40,800.63 $135.00 $31,455.00 $300.00 $69,900.00
99 D2241 PVC Sewer (12") (Carrier Pipe) 108 LF $127.00 $13,716.00 $142.72 $15,413.76 $130.00 $14,040.00 $95.00 $10,260.00 $170.90 $18,457.20 $135.00 $14,580.00 $200.00 $21,600.00
100 C900 DR25 PVC Sewer (16") (Pressure-Rated) (Open Cut) 2,604 LF $124.00 $322,896.00 $141.68 $368,934.72 $163.00 $424,452.00 $125.00 $325,500.00 $328.84 $856,299.36 $165.00 $429,660.00 $330.00 $859,320.00
101 C900 DR25 PVC Sewer (16") (Carrier Pipe) 122 LF $188.00 $22,936.00 $188.98 $23,055.56 $193.00 $23,546.00 $115.00 $14,030.00 $211.83 $25,843.26 $165.00 $20,130.00 $300.00 $36,600.00
102 SDR-26 PVC Sewer (18") (Open Cut) 440 LF $127.00 $55,880.00 $193.68 $85,219.20 $156.00 $68,640.00 $140.00 $61,600.00 $204.38 $89,927.20 $195.00 $85,800.00 $330.00 $145,200.00
103 SDR-26 PVC Sewer (18") (Carrier Pipe) 906 LF $198.00 $179,388.00 $208.79 $189,163.74 $215.00 $194,790.00 $140.00 $126,840.00 $212.18 $192,235.08 $195.00 $176,670.00 $370.00 $335,220.00
104 Steel Casing (8") (Bore)*123 LF $207.00 $25,461.00 $240.73 $29,609.79 $300.00 $36,900.00 $425.00 $52,275.00 $424.24 $52,181.52 $650.00 $79,950.00 $400.00 $49,200.00
105 Steel Casing (24") (Bore)*108 LF $775.00 $83,700.00 $615.36 $66,458.88 $560.00 $60,480.00 $675.00 $72,900.00 $700.78 $75,684.24 $1,100.00 $118,800.00 $1,700.00 $183,600.00
106 Steel Casing (30") (Bore)*1,028 LF $708.00 $727,824.00 $708.47 $728,307.16 $655.00 $673,340.00 $815.00 $837,820.00 $1,004.07 $1,032,183.96 $1,300.00 $1,336,400.00 $2,400.00 $2,467,200.00
107 Manhole (5ft Dia.)*16 EA $15,605.00 $249,680.00 $11,326.76 $181,228.16 $16,398.00 $262,368.00 $10,000.00 $160,000.00 $9,524.43 $152,390.88 $22,000.00 $352,000.00 $15,000.00 $240,000.00
108 5' Drop Concrete Manhole 1 EA $28,170.00 $28,170.00 $20,238.13 $20,238.13 $29,713.00 $29,713.00 $16,750.00 $16,750.00 $28,688.00 $28,688.00 $25,000.00 $25,000.00 $17,000.00 $17,000.00
109 5' Extra Depth Concrete Manhole (<8') 58 VF $1,075.00 $62,350.00 $672.48 $39,003.84 $408.00 $23,664.00 $550.00 $31,900.00 $446.99 $25,925.42 $550.00 $31,900.00 $600.00 $34,800.00
110 Cut & Restore Asph Paving 74 SY $99.00 $7,326.00 $125.77 $9,306.98 $195.00 $14,430.00 $250.00 $18,500.00 $196.37 $14,531.38 $260.00 $19,240.00 $150.00 $11,100.00
111 Cut & Restore Conc Paving*1 SY $127.00 $127.00 $161.84 $161.84 $1,000.00 $1,000.00 $220.00 $220.00 $342.55 $342.55 $300.00 $300.00 $150.00 $150.00
112 Conc Curb & Gutter (TY I)*5 LF $275.00 $1,375.00 $70.15 $350.75 $100.00 $500.00 $25.00 $125.00 $93.30 $466.50 $155.00 $775.00 $70.00 $350.00
113 Seeding Surface Repair 10,791 SY $2.00 $21,582.00 $1.90 $20,502.90 $1.25 $13,488.75 $5.50 $59,350.50 $3.70 $39,926.70 $2.00 $21,582.00 $1.00 $10,791.00
114 Sodding Surface Repair 368 SY $8.00 $2,944.00 $17.36 $6,388.48 $13.00 $4,784.00 $20.00 $7,360.00 $61.19 $22,517.92 $15.00 $5,520.00 $40.00 $14,720.00
115 Connect Existing Sewer Line 7 EA $4,200.00 $29,400.00 $2,009.84 $14,068.88 $3,375.00 $23,625.00 $950.00 $6,650.00 $5,697.52 $39,882.64 $4,500.00 $31,500.00 $2,000.00 $14,000.00
116 Trench Excavation Protection 3,501 LF
$9.00 $31,509.00 $5.71 $19,990.71 $3.00 $10,503.00 $1.00 $3,501.00 $1.66 $5,811.66 $1.00 $3,501.00 $1.00 $3,501.00
$2,052,390.00 $2,033,301.83 $2,152,068.75 $2,111,506.50 $2,992,800.52 $3,055,203.00 $4,769,807.00
Contractor Calculation Error
TOTAL CSJ 081 WATER AND SEWER BID AMOUNT $3,816,674.00 $3,924,548.53 $4,043,569.25 $4,073,328.00 $5,250,444.91 $5,659,527.00 $8,300,384.00
TOTAL BID AMOUNT CSJ 074 AND CSJ 081 $6,971,123.00 $7,040,694.32 $7,700,645.00 $7,996,424.06 $9,105,698.02 $9,812,672.00 $14,234,035.00
Total CSJ 081 Sewer Bid Amount
Total CSJ 081 Water Bid Amount
201
Item 13.
202
Item 13.
CITY OF SANGER, TEXAS
MONTHLY FINANCIAL AND INVESTMENT
REPORT
FOR THE MONTH ENDING NOVEMBER 30, 2023
PREPARED BY THE FINANCE DEPARTMENT
203
Item 14.
City of Sanger Monthly Financial & Investment Report
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TABLE OF CONTENTS
Introduction ..................................................................................................................................... 3
Financial Report
General Fund ..................................................................................................................... 4
Enterprise Fund .................................................................................................................. 7
Internal Service Fund ....................................................................................................... 10
Debt Service Fund ........................................................................................................... 12
Enterprise Debt Service Fund .......................................................................................... 14
Capital Projects Fund ....................................................................................................... 16
Enterprise Capital Projects Fund ...................................................................................... 18
4A Fund ........................................................................................................................... 20
4B Fund ........................................................................................................................... 22
Cash and Investment Report
Total Cash and Investments............................................................................................. 24
General Fund ................................................................................................................... 26
Enterprise Fund ................................................................................................................ 27
Debt Service and Capital Projects Funds ......................................................................... 28
4A and 4B Funds ............................................................................................................. 29
Certification ...................................................................................................................... 30
204
Item 14.
City of Sanger Monthly Financial & Investment Report
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INTRODUCTION
This is the financial report for the period ending November 30, 2023. Revenues and expenditures reflect activity
from October 1, 2022, through November 30, 2023, or seventeen percent (17%) of the fiscal year.
GENERAL FUND
The General Fund has collected 9.5% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 13.7% of the annual budget
All expenditure categories are within projections.
ENTERPRISE FUND
The Enterprise Fund has collected 21.2% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 15.9% of the annual budget.
All expenditure categories are within projections.
INTERNAL SERVICE FUND
The Internal Service Fund has collected 17.2% of projected transfers from the General and Enterprise
Funds.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 19.3% of the annual budget.
All expenditure categories are within projections.
This unaudited report is designed for internal use and does not include all the funds and accounts in the City of
Sanger’s operations. For a complete report, refer to the City of Sanger Annual Financial Report, available at
https://www.sangertexas.org/177/Financial-Transparency
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City of Sanger Monthly Financial & Investment Report
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GENERAL FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Property Taxes 7,100,392$ 107,770$ 1.5%6,992,622$
Sales & Beverage Taxes 1,768,000 315,725 17.9%1,452,275
Franchise Fees 1,060,095 192,740 18.2%867,355
Solid Waste 1,364,000 214,962 15.8%1,149,038
Licenses & Permits 309,500 195,955 63.3%113,545
Fines & Forfeitures 170,315 17,490 10.3%152,825
Department Revenues 820,260 115,558 14.1%704,702
Interest 200,000 45,271 22.6%154,729
Miscellaneous 119,000 12,882 10.8%106,118
Transfers 146,535 24,422 16.7%122,113
Total Revenues 13,058,097$ 1,242,775$ 9.5%11,815,322$
Expenditures
Police 2,869,256$ 438,849$ (64,241)$ 13.1%2,494,648$
Fire 3,364,405 415,492 15,634 12.8%2,933,279
Municipal Court 267,799 26,885 - 10.0%240,914
Development Services 841,870 106,442 (20,085) 10.3%755,513
Streets 886,407 83,185 (16,421) 7.5%819,643
Parks & Recreation 1,151,632 72,855 195,983 23.3%882,794
Library 406,403 58,331 (2,596) 13.7%350,668
Solid Waste 1,250,000 198,886 - 15.9%1,051,114
Transfers 2,020,325 284,936 - 14.1%1,735,389
Total Expenditures 13,058,097$ 1,685,861$ 108,274$ 13.7%11,263,962$
Revenues Over (Under) Expenditures -$ (443,086)$ (108,274)$ 551,360$
Fund Balance - October 1, 2023 18,327,498 18,327,498
Fund Balance - November 30, 2023 18,327,498$ 17,884,412$
CITY OF SANGER, TEXAS
Revenue & Expense Report (Unaudited)
November 30, 2023
General Fund
206
Item 14.
City of Sanger Monthly Financial & Investment Report
5 | P a g e
0%25%50%75%100%
Other Revenues
Solid Waste
Franchise Fees
Sales & Beverage Taxes
Property Taxes
General Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Solid Waste
Library
Parks
Streets
Dev Svc
Court
Fire
Police
General Fund Expenditures: Actual to Budget
YTD Actual
Budget
Other
Revenues
33%
Solid Waste
17%
Franchise Fees
16%
Sales &
Beverage
Taxes
25%
Property Taxes
9%
General Fund Revenues
Transfers
16%
Solid Waste
11%
Library
3%
Parks
15%Streets
4%
Dev Svc
5%
Court
1%
Fire
24%
Police
21%
General Fund Expenditures
207
Item 14.
City of Sanger Monthly Financial & Investment Report
6 | P a g e
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
PROPERTY TAX REVENUE
2020-2021
2021-2022
2022-2023
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
SALES TAX REVENUE
2021-2022
2022-2023
20232024
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
FRANCHISE FEE REVENUE
2021-2022
2022-2023
2023-2024
208
Item 14.
City of Sanger Monthly Financial & Investment Report
7 | P a g e
ENTERPRISE FUND
Annual Budget Year to Date Encumbered % of
Budget Budget Balance
Revenues
Water 2,565,619$ 469,034$ 18.3%2,096,585$
Wastewater 2,955,440 483,310 16.4%2,472,130
Electric 8,434,353 1,329,290 15.8%7,105,063
Penalties & Fees 210,000 40,635 19.4%169,365
Interest 75,000 5,656 7.5%69,344
Miscellaneous 119,000 15,594 13.1%103,406
Transfers - 977,000 0.0%(977,000)
Use of Fund Balance 1,279,913 - 0 1,279,913
Total Revenues 15,639,325$ 3,320,519$ 21.2%12,318,806$
Expenditures
Water 1,914,259$ 397,149$ (55,982)$ 17.8%1,573,092
Wastewater 1,096,608 163,823 165,922 30.1%766,863
Electric 7,921,671 966,343 12,015 12.4%6,943,313
Customer Service 419,300 46,824 - 11.2%372,476
Transfers 4,287,487 791,306 - 18.5%3,496,181
Total Expenditures 15,639,325 2,365,445 121,955 15.9%13,151,925
Revenues Over (Under) Expenditures -$ 955,074$ (121,955)$ (833,119)$
Fund Balance - October 1, 2023 21,054,762 21,054,762
Fund Balance - November 30, 2023 21,054,762$ 22,009,836$
CITY OF SANGER, TEXAS
Enterprise Fund
Revenue & Expense Report (Unaudited)
November 30, 2023
209
Item 14.
City of Sanger Monthly Financial & Investment Report
8 | P a g e
0%25%50%75%100%
Other Revenues
Electric
Wastewater
Water
Enterprise Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Customer Service
Electric
Wastewater
Water
Enterprise Fund Expenditures: Actual to Budget
YTD Actual
Budget
Other
Revenues
31%
Electric
40%
Wastewater
15%
Water
14%
Enterprise Fund Revenues
Transfers
32%
Customer
Service
2%
Electric
39%
Wastewater
13%
Water
14%
Enterprise Fund Expenditures
210
Item 14.
City of Sanger Monthly Financial & Investment Report
9 | P a g e
$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
WATER REVENUE
2021-2022
2022-2023
2023-2024
$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
$2,750,000
WASTE WATER REVENUE
2021-2022
2022-2023
2023-2024
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
ELECTRIC REVENUE
2021-2022
2022-2023
2023-2024
211
Item 14.
City of Sanger Monthly Financial & Investment Report
10 | P a g e
INTERNAL SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Transfers 3,735,630$ 642,545$ 17.2%3,093,085
Total Revenues 3,735,630 642,545 17.2%3,093,085
Operating Expenditures
City Council 59,950$ 1,464$ -$ 2.4%58,486$
Administration 447,090 65,258 (1,153) 14.3%382,985
City Secretary 235,480 46,075 (776) 19.2%190,181
Legal 319,010 37,916 - 11.9%281,094
Public Works 346,570 43,106 (3,412) 11.5%306,876
Finance 497,950 77,695 (9,435) 13.7%429,690
Human Resources 316,740 40,266 23,620 20.2%252,854
Marketing 494,250 64,150 35,472 20.2%394,628
Facilities 353,290 62,922 33,720 27.4%256,648
Non-Departmental 665,300 203,693 - 30.6%461,607
Total Expenditures 3,735,630 642,545 78,036 19.3%3,015,049
Revenues Over (Under) Expenditures -$ -$ (78,036)$ 78,036$
Fund Balance - October 1, 2023 100,205 100,205
Fund Balance - November 30, 2023 100,205$ 100,205$
CITY OF SANGER, TEXAS
Internal Service Fund
Revenue & Expense Report (Unaudited)
November 30, 2023
212
Item 14.
City of Sanger Monthly Financial & Investment Report
11 | P a g e
0%25%50%75%100%
Transfers
Internal Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Non-Dept
Facilities
Marketing
Human Resources
Finance
Public Works
Legal
City Secretary
Administration
City Council
Internal Service Fund Expenditures: Actual to Budget
YTD Actual
Budget
Transfers
100%
Internal Service Fund Revenues
Non-Dept
28%
Facilities
13%
Marketing
14%
Human
Resources
9%
Finance
10%
Public
Works
6%
Legal
5%
City
Secretary
6%
Administration
9%City
Council
0%
Internal Service Fund Expenditures
213
Item 14.
City of Sanger Monthly Financial & Investment Report
12 | P a g e
DEBT SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Property Taxes 1,664,441$ 18,800$ 1.1%1,645,641$
Interest 25,000 1,051 4.2%23,949
Transfers 180,000 - 0.0%180,000
Total Revenues 1,869,441$ 19,851$ 1.1%1,849,590$
Operating Expenditures
Debt Service 1,849,247 500 - 0.0%1,848,747
Transfers 51,535 8,589 - 16.7%42,946
Total Expenditures 1,900,782 9,089 - 0.5%1,891,693
Revenues Over (Under) Expenditures (31,341)$ 10,762$ -$ (42,103)$
Fund Balance - October 1, 2023 402,464 402,464
Fund Balance - November 30, 2023 371,123$ 413,226$
CITY OF SANGER, TEXAS
Debt Service Fund
Revenue & Expense Report (Unaudited)
November 30, 2023
214
Item 14.
City of Sanger Monthly Financial & Investment Report
13 | P a g e
0%25%50%75%100%
Transfers
Interest
Property Taxes
Debt Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Debt Service
Debt Service Fund Expenditures: Actual to Budget
YTD Actual
Budget
Transfers
0%
Interest
5%
Property
Taxes
95%
Debt Service Fund Revenues
Transfers
94%
Debt
Service
6%
Debt Service Fund Expenditures
ENTERPRISE DEBT SERVICE FUND
215
Item 14.
City of Sanger Monthly Financial & Investment Report
14 | P a g e
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Interest 25,000$ 4,039$ 0.0%20,961
Transfers 2,339,672 389,945 16.7%1,949,727
Total Revenues 2,364,672 393,984 0.2%1,970,688
Operating Expenditures
Debt Service 2,364,672 828,950 - 35.1%1,535,722
Total Expenditures 2,364,672 828,950 - 35.1%1,535,722
Revenues Over (Under) Expenditures -$ (434,966)$ -$ 434,966$
Fund Balance - October 1, 2023 1,291,409 1,291,409
Fund Balance - November 30, 2023 1,291,409$ 856,443$
CITY OF SANGER, TEXAS
Enterprise Debt Service Fund
Revenue & Expense Report (Unaudited)
November 30, 2023
216
Item 14.
City of Sanger Monthly Financial & Investment Report
15 | P a g e
0%25%50%75%100%
Transfers
Enterprise Debt Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Debt Service
Enterprise Debt Service Fund Expenditures: Actual to Budget YTD Actual
Budget
Transfers
99%
Interest
1%
Enterprise Debt Service Fund
Revenues
Debt Service
100%
Enterprise Debt Service Fund
Expenditures
217
Item 14.
City of Sanger Monthly Financial & Investment Report
16 | P a g e
CAPITAL PROJECTS FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Interest 50,000 12,173 24.3%37,827
Transfers 167,510 27,918 16.7%139,592
Use of Bond Funds 3,000,000$ -$ 0.0%3,000,000
Total Revenues 3,217,510 40,091 0.0%3,177,419
Operating Expenditures
2023-24 Street Rehab 362,401 - - 0.0%362,401
Street/Utility Maintenance Program 425,000 96,857 (96,857) 0.0%425,000
Marion Road - Arterial 750,000 - - 0.0%750,000
I-35 Aesthetics 2,500,000 16,500 (16,500) 0.0%2,500,000
Total Streets Projects 4,037,401 113,357 (113,357) 0.0%4,037,401
Porter Park Phase II 300,000 - - 0.0%300,000
Senior Center Improvements 500,000 - - 0.0%500,000
Total Parks Projects 800,000 - - 0.0%800,000
Building Improvements - 20,492 (20,492) 0.0%-
Joint Public Safety Facility 800,000 - - 0.0%800,000
Total Nondepartmental Projects 800,000 20,492 (20,492) 0.0%800,000
Total Expenditures 5,637,401 133,849 (133,849) 0.0%5,637,401
Revenues Over (Under) Expenditures (2,419,891)$ (93,758)$ 133,849$ (2,459,982)$
Fund Balance - October 1, 2023 4,511,638 4,511,638
November 30, 2023 2,091,747$ 4,417,880$
CITY OF SANGER, TEXAS
Capital Projects Fund
Revenue & Expense Report (Unaudited)
November 30, 2023
218
Item 14.
City of Sanger Monthly Financial & Investment Report
17 | P a g e
0%25%50%75%100%
Interest
Capital Projects Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Total Nondepartmental Projects
Total Parks Projects
Total Streets Projects
Capital Projects Fund Expenditures: Actual to Budget
Series1
Series2
Total
Nondepartmental
Projects
0%
Total Parks
Projects
0%
Total Streets Projects
0%
Capital Projects Fund Expenditures
Interest
30%
Transfers
70%
Use of Bond
Funds
0%
Capital Projects Fund Revenues
219
Item 14.
City of Sanger Monthly Financial & Investment Report
18 | P a g e
ENTERPRISE CAPITAL PROJECTS FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Water Taps 350,000$ 35,300$ 10.1%314,700$
Sewer Taps 400,000 48,050 12.0%351,950
Interest 150,000 50,214 33.5%99,786
State Reimbursements 3,500,000 - 0.0%3,500,000
Use of Bond Proceeds 8,270,903 - 0.0%8,270,903
Total Revenues 12,670,903$ 133,564$ 0.4%12,537,339$
Operating Expenditures
Water: System Improvements 1,200,000 13,662 (13,662) 0.0%1,200,000
Water: FM 455 Relocation - 2,544 (2,544) 0.0%-
Water: I-35 Relocation 3,597,732 12,991 (12,991) 0.0%3,597,732
Automated Metering System 3,200,000 816,069 (808,619) 0.2%3,192,550
Total Water Projects 7,997,732 845,266 (837,816) 0.1%7,990,282
Sewer: System Improvements 335,000 - - 0.0%335,000
Sewer: FM 455 Relocation - 2,544 (2,544) 0.0%-
Sewer: I-35 Relocation 2,825,178 12,991 (12,991) 0.0%2,825,178
Sewer: Keaton Road Sewer 320,000 - - 0.0%320,000
Sewer: MUD12 Feasibility Stury - 8,049 19,451 0.0%(27,500)
Sewer: Fifth Street Rehab 350,000 - - 0.0%350,000
Total Sewer Projects 3,830,178 23,584 3,916 0.7%3,802,678
Electric: System Improvements 350,000 - - 0.0%350,000
Electric: I-35 Relocation 3,500,000 5,000 (5,000) 0.0%3,500,000
Total Electric Projects 3,850,000 5,000 (5,000) 0.0%3,850,000
Total Expenditures 15,677,910 873,850 (838,900) 0.2%15,642,960
Revenues Over (Under) Expenditures (3,007,007)$ (740,286)$ 838,900$ (3,105,621)$
Fund Balance - October 1, 2023 1,291,409 1,291,409
Fund Balance - November 30, 2023 (1,715,598)$ 551,123$
CITY OF SANGER, TEXAS
Enterprise Capital Projects Fund
Revenue & Expense Report (Unaudited)
November 30, 2023
220
Item 14.
City of Sanger Monthly Financial & Investment Report
19 | P a g e
0%25%50%75%100%
Use of Bond Proceeds
Interest Income
Sewer Taps
Water Taps
Enterprise Capital Projects Fund Revenues: Actual to Budget
YTD Actual
Budget
Use of Bond
Proceeds
0%
Interest
Income
38%
Sewer Taps
36%
Water Taps
26%
Enterprise Capital Projects Fund
Revenues
Total Water
Projects
21%
Total Sewer
Projects
79%
Total Electric
Projects
0%
Enterprise Capital Projects Fund
Expenditures
0%25%50%75%100%
Total Water Projects
Total Sewer Projects
Total Electric Projects
Enterprise Capital Projects Fund Expenditures: Actual to Budget
YTD Actual
Budget
221
Item 14.
City of Sanger Monthly Financial & Investment Report
20 | P a g e
4A FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Sales Tax 875,000$ 156,544$ 17.9%718,456$
Interest 40,000 16,932 42.3%23,068
Total Revenues 915,000$ 173,476$ 19.0%741,524$
Operating Expenditures
Economic Development 174,625$ 13,923$ -$ 8.0%160,702$
Transfers 15,000 - - 0.0%15,000
Total Expenditures 189,625 13,923 - 7.3%175,702
Revenues Over (Under) Expenditures 725,375$ 159,553$ -$ 565,822$
Fund Balance - October 1, 2023 4,479,156 4,479,156
Fund Balance - November 30, 2023 5,204,531$ 4,638,709$
CITY OF SANGER, TEXAS
4A Fund
Revenue & Expense Report (Unaudited)
November 30, 2023
222
Item 14.
City of Sanger Monthly Financial & Investment Report
21 | P a g e
0%25%50%75%100%
Sales Tax
Interest
4A Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Economic Development
Transfers
4A Fund Expenditures: Actual to Budget
YTD Actual
Budget
Sales Tax
90%
Interest
10%
4A Fund Revenues
Economic
Development
100%
Transfers
0%
4A Fund Expenditures
223
Item 14.
City of Sanger Monthly Financial & Investment Report
22 | P a g e
4B FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Sales Tax 875,000$ 156,544$ 17.9%718,456$
Interest 35,000 7,847 22.4%27,153
Total Revenues 910,000$ 164,391$ 18.1%745,609$
Operating Expenditures
Economic Development 362,625$ 92,523$ (78,659)$ 3.8%348,761$
Transfers 195,000 - - 0.0%195,000
Total Expenditures 557,625 92,523 (78,659) 2.5%543,761
Revenues Over (Under) Expenditures 352,375$ 71,868$ 78,659$ 201,848$
Fund Balance - October 1, 2023 2,817,046 2,817,046
Fund Balance - November 30, 2023 3,169,421$ 2,888,914$
CITY OF SANGER, TEXAS
4B Fund
Revenue & Expense Report (Unaudited)
November 30, 2023
224
Item 14.
City of Sanger Monthly Financial & Investment Report
23 | P a g e
0%25%50%75%100%
Sales Tax
Interest
4B Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Economic Development
Transfers
4B Fund Expenditures: Actual to Budget
YTD Actual
Budget
Sales Tax
95%
Interest
5%
4B Fund Revenues
Economic
Development
100%
Transfers
0%
4B Fund Expenditures
225
Item 14.
City of Sanger Monthly Financial & Investment Report
24 | P a g e
CASH AND INVESTMENTS REPORT
Name General Enterprise Debt Service Capital
Projects Total
UNRESTRICTED
Cash for Operations 14,854,539$ 7,502$ -$ -$ 14,862,041$
Contingency Reserves for Operations 1,083,384 1,077,203 - - 2,160,587
TOTAL UNRESTRICTED 15,937,923$ 1,084,705$ -$ -$ 17,022,628$
RESTRICTED
Debt Service -$ 339,207$ 1,931,917$ -$ 2,271,124$
Water Deposits - 503,147 - - 503,147
Equipment Replacement 1,266,214 148,420 - - 1,414,634
Electric Storm Recovery - 1,259,512 - - 1,259,512
A R P Funds Cash 2,175,951
Hotel Occupancy Tax 212,486 - - - 212,486
Grant Funds 123,768 - - - 123,768
Keep Sanger Beautiful (KSB)5,571 - - - 5,571
Library 99,439 - - - 99,439
Parkland Dedication 105,296 - - - 105,296
Roadway Impact 1,470,619 - - - 1,470,619
Court Security 16,971 - - - 16,971
Court Technology 183 - - - 183
Child Safety Fee 85,109 - - - 85,109
Forfeited Property 4,994 - - - 4,994
Donations 39,058 - - - 39,058
TOTAL RESTRICTED 5,605,659$ 2,250,286$ 1,931,917$ -$ 7,611,911$
CAPITAL PROJECTS
General Capital Projects -$ -$ -$ 4,300,030$ 4,300,030$
Enterprise Capital Projects - - - 20,863,936 20,863,936
TOTAL CAPITAL PROJECTS -$ -$ -$ 25,163,966$ 25,163,966$
TOTAL CASH AND INVESTMENTS 21,543,582$ 3,334,991$ 1,931,917$ 25,163,966$ 49,798,505$
These totals do not include the 4A Corporation and 4B Corporation, which are presented on page 29.
November 30, 2023
TOTAL CASH AND INVESTMENTS
CITY OF SANGER, TEXAS
226
Item 14.
City of Sanger Monthly Financial & Investment Report
25 | P a g e
Cash for
Operations
87%
Contingency Reserves for
Operations
13%
Unrestricted
General Capital
Projects
17%
Enterprise Capital Projects
83%
Capital Projects
Debt Service
34%
Water
Deposits
7%
Equipment
Replacement
21%Electric Storm
Recovery
19%
Other
19%
Restricted
Total Unrestricted
$17,022,628
Total Restricted
$7,611,911
Total Capital Projects
$25,163,966
0%10%20%30%40%50%60%70%80%90%100%
TOTAL CASH & INVESTMENTS
227
Item 14.
City of Sanger Monthly Financial & Investment Report
26 | P a g e
Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 001-00-1000 0.05%14,582,423$ 14,457,044$
Employee Benefits Cash 110-00-1000 0.20%1,932 1,932
Employee Benefits MM 110-00-1010 0.20%71,827 139,349
Internal Service Fund 180-00-1000 0.05%302,178 256,214
OPERATING ACCOUNTS 14,958,360$ 14,854,539$
GF Contingency Reserve MM 2487969 001-00-1031 0.20%643,324$ 644,223$
GF Contingency Reserve CD Prosperity 001-00-1039 4/26/2024 0.55%221,399 221,399
GF Contingency Reserve CD 674907 001-00-1043 7/13/2024 0.45%217,037 217,762
CONTINGENCY RESERVE 1,081,760$ 1,083,384$
*GF Equipment Replacement MM 2376237 001-00-1032 0.20%192,118$ 192,811$
*GF Equipment Replacement CD 719706 001-00-1033 7/6/2024 0.45%65,223$ 65,440$
*General Storm Recovery Pooled Cash 201-00-1000 0.05%1,006,662 1,007,963
EQUIPMENT REPLACEMENT RESERVES 1,264,003$ 1,266,214$
*A R P Funds Cash 001-00-1034 2,175,415$ 2,175,951$
*Hotel Occupancy Tax 050-00-1000 212,190 212,486
*Police Grant Fund 320-00-1000 4,814 4,820
*Fire Grant Fund 324-00-1000 113,787 118,934
*Library Grant Fund 342-00-1000 14 14
*Beautification Board - KSB 432-00-1000 5,564 5,571
*Library Restricted for Building Expansion 442-00-1000 46,527 46,587
*Library Building Expansion CD 702994 442-00-1035 1/22/2024 0.45%52,807 52,852
*Parkland Dedication Fund 450-00-1000 105,160 105,296
*Roadway Impact Fee Fund 451-00-1000 1,449,704 1,470,619
*Court Security Restricted Fund 470-00-1000 16,783 16,971
*Court Technology Restricted Fund 471-00-1000 172 183
*Child Safety Fee Fund 475-00-1000 74,867 85,109
*Forfeited Property Fund 480-00-1000 4,988 4,994
*Police Donations 620-00-1000 179 179
*Fire Donations 624-00-1000 17,655 17,677
*Banner Account for Parks 632-00-1000 13,908 13,926
*Library Donations 642-00-1000 7,267 7,276
OTHER 4,301,801$ 4,339,445$
TOTAL CASH AND INVESTMENTS 21,605,924$ 21,543,582$
TOTAL UNRESTRICTED 16,040,120$ 15,937,923$
*Restricted Funds
GENERAL FUND
November 30, 2023
CASH AND INVESTMENTS
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Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 008-00-1010 0.05%84,467$ 7,502$
OPERATING ACCOUNTS 84,467$ 7,502$
*Pooled Cash 008-00-1010 0.05%203,196$ 203,147$
*Water Deposit CD 2375850 008-00-1041 1/3/2024 0.45%300,000 300,000
WATER DEPOSIT REFUND ACCOUNT 503,196$ 503,147$
*Combined EF Debt Service MM 2376113 008-00-1039 0.20%338,734 339,207
BOND FUNDS 338,734$ 339,207$
EF Contingency Reserve MM 2809753 008-00-1012 0.20%641,734$ 642,631$
EF Contingency Reserve CD 787860 008-00-1014 2/14/2024 0.45%324,586 325,159
EF Reserve CD 642541 008-00-1040 9/25/2023 0.45%109,182 109,413
CONTINGENCY RESERVES 1,075,502$ 1,077,203$
*EF Storm Recovery MM 208-00-1033 0.20%1,257,754$ 1,259,512$
*EF Equipment Replacement MM 2376202 008-00-1034 0.20%147,857 148,420
OTHER 1,405,611$ 1,407,932$
TOTAL CASH AND INVESTMENTS 3,407,510$ 3,334,991$
TOTAL UNRESTRICTED 1,159,969$ 1,084,705$
*Restricted Funds
ENTERPRISE FUND
November 30, 2023
CASH AND INVESTMENTS
229
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Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 003-00-1000 0.05%340,789$ 351,888$
*DSF Money Market 2376105 003-00-1010 0.20%61,577 61,838
TOTAL RESTRICTED 402,366$ 413,726$
Name Acct. #Maturity Yield Prior Period Current
*Pooled Cash 009-00-1000 0.05%237,738$ 4,442$
TOTAL RESTRICTED 237,738$ 1,518,191$
Name Acct. #Maturity Yield Prior Period Current
*Pooled Cash 004-00-1000 0.05%4,391,820$ 4,300,030$
TOTAL RESTRICTED 4,391,820$ 4,300,030$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Sewer Capital Improvements MM-10% Rev 840-00-1020 0.20%1,656,289$ 1,658,603$
*Sewer Capital Reserve MM 2380226 Tap Fees 840-00-1038 0.20%3,030,710 3,043,961
*Water Capital Reserve MM 2376156 Tap Fees 840-00-1037 0.20%2,427,446$ 2,444,308$
*2021 CO MM 840-00-1039 0.20%8,478,722$ 8,480,933$
*Pooled Cash 840-00-1000 0.05%5,676,469 5,236,131
TOTAL RESTRICTED 16,582,637$ 20,863,936$
*Restricted Funds
ENTERPRISE CAPITAL PROJECTS FUND
GENERAL CAPITAL PROJECTS FUND
DEBT SERVICE FUND
DEBT SERVICE & CAPITAL PROJECTS
CASH AND INVESTMENTS
November 30, 2023
ENTERPRISE DEBT SERVICE FUND
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Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 41-00-1000 0.05%2,567,514$ 2,635,468$
*Cash NOW 900020693 Prosperity 41-00-1010 0.05%332,611 332,652
*4A MM 902551273 Prosperity 41-00-1012 0.20%2,014,198 2,019,496
*Sanger TX Ind Corp CD 486639 41-00-1013 11/2/2023 0.25%96,939 97,232
TOTAL CASH AND INVESTMENTS 5,011,262$ 5,084,848$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 42-00-1000 0.05%2,362,516$ 2,324,916$
*Cash MM 2379694 42-00-1010 0.05%204,859 205,146
*4B CD 653500 42-00-1013 4/3/2024 0.45%22,458 22,506
*4B CD 659924 42-00-1014 11/12/2023 0.45%22,226 222,584
*4B CD 664243 42-00-1015 6/5/2024 0.45%22,267 22,326
*4B CD 673277 42-00-1016 7/9/2024 0.45%22,211 22,285
*4B CD 686115 42-00-1017 8/4/2024 0.45%22,215 22,289
*4B CD 689521 42-00-1018 9/11/2023 0.45%22,196 22,270
*4B CD 694371 42-00-1019 11/14/2023 0.45%22,213 22,287
*4B CD 697230 42-00-1020 11/17/2023 0.45%22,325 22,344
*4B CD 699934 42-00-1021 12/18/2022 0.45%22,231 22,250
*4B CD 702285 42-00-1022 1/31/2024 0.45%22,025 22,043
*4B CD 706078 42-00-1023 2/19/2023 0.45%22,076 22,115
*4B CD 720097 42-00-1024 2/9/2024 0.45%21,852 21,910
*4B CD 720119 42-00-1025 11/9/2023 0.45%21,809 21,855
TOTAL CASH AND INVESTMENTS 2,855,479$ 3,019,126$
*Restricted Funds
4B FUND
4A & 4B FUNDS
November 30, 2023
CASH AND INVESTMENTS
General
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Ethics Disclosure and Conflicts of Interest
Clayton Gray John Noblitt
Finance Director City Manager
a. the officer has a business relationship with a business organization offering to engage in an
investment transaction with the City (as defined in 2256.005 (i) (1-3); or
b. the officer is related within the second degree by affinity or consanguinity, as determined
under Chapter 573 of the Texas Government Code, to an individual seeking to transact
investment business with the entity. PFIA 2256.005 (i).
CITY OF SANGER, TEXAS
CASH AND INVESTMENTS
November 30, 2023
The Monthly Investment Report is in full compliance with the objectives, restrictions, and strategies as
set forth in the City of Sanger's Investment Policy and Texas Government Code 2256.023, the Public
Funds Investment Act (PFIA).
The City only invests in Money Market accounts and Certificates of Deposit. Interest is paid monthly on
all accounts. Therefore, book value and market value are the same and the City does not have accrued
interest on its investments.
In accordance with the PFIA, investment officers are required to file a disclosure statement with the
Texas Ethics Commission and the governing body if:
232
Item 14.
CITY OF SANGER, TEXAS
MONTHLY FINANCIAL AND INVESTMENT
REPORT
FOR THE MONTH ENDING DECEMBER 31, 2023
PREPARED BY THE FINANCE DEPARTMENT
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TABLE OF CONTENTS
Introduction ..................................................................................................................................... 3
Financial Report
General Fund ..................................................................................................................... 4
Enterprise Fund .................................................................................................................. 7
Internal Service Fund ....................................................................................................... 10
Debt Service Fund ........................................................................................................... 12
Enterprise Debt Service Fund .......................................................................................... 14
Capital Projects Fund ....................................................................................................... 16
Enterprise Capital Projects Fund ...................................................................................... 18
4A Fund ........................................................................................................................... 20
4B Fund ........................................................................................................................... 22
Cash and Investment Report
Total Cash and Investments............................................................................................. 24
General Fund ................................................................................................................... 26
Enterprise Fund ................................................................................................................ 27
Debt Service and Capital Projects Funds ......................................................................... 28
4A and 4B Funds ............................................................................................................. 29
Certification ...................................................................................................................... 30
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INTRODUCTION
This is the financial report for the period ending December 31, 2023. Revenues and expenditures reflect activity
from October 1, 2022, through December 31, 2023, or twenty-five percent (25%) of the fiscal year.
GENERAL FUND
The General Fund has collected 38.6% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 23.2% of the annual budget
All expenditure categories are within projections.
ENTERPRISE FUND
The Enterprise Fund has collected 27.5% of projected operating revenues.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 23.7% of the annual budget.
All expenditure categories are within projections.
INTERNAL SERVICE FUND
The Internal Service Fund has collected 27.6% of projected transfers from the General and Enterprise
Funds.
All revenue categories are performing within projections.
Operating expenditures & encumbrances are 32.8% of the annual budget.
All expenditure categories are within projections.
This unaudited report is designed for internal use and does not include all the funds and accounts in the City of
Sanger’s operations. For a complete report, refer to the City of Sanger Annual Financial Report, available at
https://www.sangertexas.org/177/Financial-Transparency
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GENERAL FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Property Taxes 7,100,392$ 3,503,444$ 49.3%3,596,948$
Sales & Beverage Taxes 1,768,000 441,514 25.0%1,326,486
Franchise Fees 1,060,095 255,401 24.1%804,694
Solid Waste 1,364,000 323,008 23.7%1,040,992
Licenses & Permits 309,500 206,815 66.8%102,685
Fines & Forfeitures 170,315 23,927 14.0%146,388
Department Revenues 820,260 163,555 19.9%656,705
Interest 200,000 68,307 34.2%131,693
Miscellaneous 119,000 15,836 13.3%103,164
Transfers 146,535 36,634 25.0%109,901
Total Revenues 13,058,097$ 5,038,441$ 38.6%8,019,656$
Expenditures
Police 2,869,256$ 696,427$ (64,241)$ 22.0%2,237,070$
Fire 3,364,405 748,783 34,511 23.3%2,581,111
Municipal Court 267,799 54,497 - 20.3%213,302
Development Services 841,870 176,955 (26,093) 17.9%691,008
Streets 886,407 178,359 (16,421) 18.3%724,469
Parks & Recreation 1,151,632 132,405 218,121 30.4%801,106
Library 406,403 104,175 (3,248) 24.8%305,476
Solid Waste 1,250,000 298,247 - 23.9%951,753
Transfers 2,020,325 493,803 - 24.4%1,526,522
Total Expenditures 13,058,097$ 2,883,651$ 142,629$ 23.2%10,031,817$
Revenues Over (Under) Expenditures -$ 2,154,790$ (142,629)$ (2,012,161)$
Fund Balance - October 1, 2023 18,327,498 18,327,498
Fund Balance - December 31, 2023 18,327,498$ 20,482,288$
CITY OF SANGER, TEXAS
Revenue & Expense Report (Unaudited)
December 31, 2023
General Fund
236
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0%25%50%75%100%
Other Revenues
Solid Waste
Franchise Fees
Sales & Beverage Taxes
Property Taxes
General Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Solid Waste
Library
Parks
Streets
Dev Svc
Court
Fire
Police
General Fund Expenditures: Actual to Budget
YTD Actual
Budget
Other
Revenues
10%
Solid Waste
6%Franchise Fees
5%
Sales &
Beverage
Taxes
9%
Property Taxes
70%
General Fund Revenues
Transfers
16%
Solid Waste
10%
Library
3%
Parks
12%
Streets
5%
Dev Svc
5%
Court
2%
Fire
26%
Police
21%
General Fund Expenditures
237
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$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
PROPERTY TAX REVENUE
2021-2022
2022-2023
2023-2024
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
SALES TAX REVENUE
2021-2022
2022-2023
2023-2024
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
$1,100,000
FRANCHISE FEE REVENUE
2021-2022
2022-2023
2023-2024
238
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ENTERPRISE FUND
Annual Budget Year to Date Encumbered % of
Budget Budget Balance
Revenues
Water 2,565,619$ 652,041$ 25.4%1,913,578$
Wastewater 2,955,440 698,500 23.6%2,256,940
Electric 8,434,353 1,879,665 22.3%6,554,688
Penalties & Fees 210,000 58,858 28.0%151,142
Interest 75,000 8,543 11.4%66,457
Miscellaneous 119,000 23,982 20.2%95,018
Transfers - 977,000 0.0%(977,000)
Use of Fund Balance 1,279,913 - 0 1,279,913
Total Revenues 15,639,325$ 4,298,589$ 27.5%11,340,736$
Expenditures
Water 1,914,259$ 572,368$ (63,282)$ 26.6%1,405,173
Wastewater 1,096,608 259,359 149,796 37.3%687,453
Electric 7,921,671 1,523,695 (2,840) 19.2%6,400,816
Customer Service 419,300 86,075 - 20.5%333,225
Transfers 4,287,487 1,189,102 - 27.7%3,098,385
Total Expenditures 15,639,325 3,630,599 83,674 23.7%11,925,052
Revenues Over (Under) Expenditures -$ 667,990$ (83,674)$ (584,316)$
Fund Balance - October 1, 2023 21,054,762 21,054,762
Fund Balance - December 31, 2023 21,054,762$ 21,722,752$
CITY OF SANGER, TEXAS
Enterprise Fund
Revenue & Expense Report (Unaudited)
December 31, 2023
239
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0%25%50%75%100%
Other Revenues
Electric
Wastewater
Water
Enterprise Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Customer Service
Electric
Wastewater
Water
Enterprise Fund Expenditures: Actual to Budget
YTD Actual
Budget
Other
Revenues
25%
Electric
44%
Wastewater
16%
Water
15%
Enterprise Fund Revenues
Transfers
32%
Customer
Service
2%
Electric
41%
Wastewater
11%
Water
14%
Enterprise Fund Expenditures
240
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$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
WATER REVENUE
2021-2022
2022-2023
2023-2024
$-
$250,000
$500,000
$750,000
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
$2,750,000
WASTE WATER REVENUE
2021-2022
2022-2023
2023-2024
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
ELECTRIC REVENUE
2021-2022
2022-2023
2023-2024
241
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INTERNAL SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Transfers 3,735,630$ 1,032,359$ 27.6%2,703,271
Total Revenues 3,735,630 1,032,359 27.6%2,703,271
Operating Expenditures
City Council 59,950$ 12,769$ 16,750$ 49.2%30,431$
Administration 447,090 117,405 (1,153) 26.0%330,838
City Secretary 235,480 59,862 (776) 25.1%176,394
Legal 319,010 71,627 - 22.5%247,383
Public Works 346,570 85,357 72,211 45.5%189,002
Finance 497,950 130,339 (9,435) 24.3%377,046
Human Resources 316,740 64,358 23,620 27.8%228,762
Marketing 494,250 157,216 20,072 35.9%316,962
Facilities 353,290 90,695 28,127 33.6%234,468
Non-Departmental 665,300 242,731 43,922 43.1%378,647
Total Expenditures 3,735,630 1,032,359 193,338 32.8%2,509,933
Revenues Over (Under) Expenditures -$ -$ (193,338)$ 193,338$
Fund Balance - October 1, 2023 100,205 100,205
Fund Balance - December 31, 2023 100,205$ 100,205$
CITY OF SANGER, TEXAS
Internal Service Fund
Revenue & Expense Report (Unaudited)
December 31, 2023
242
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0%25%50%75%100%
Transfers
Internal Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Non-Dept
Facilities
Marketing
Human Resources
Finance
Public Works
Legal
City Secretary
Administration
City Council
Internal Service Fund Expenditures: Actual to Budget
YTD Actual
Budget
Transfers
100%
Internal Service Fund Revenues
Non-Dept
23%
Facilities
10%
Marketing
14%
Human
Resources
7%
Finance
10%
Public
Works
13%
Legal
6%
City
Secretary
5%
Administration
10%City
Council
2%
Internal Service Fund Expenditures
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DEBT SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Property Taxes 1,664,441$ 801,123$ 48.1%863,318$
Interest 25,000 1,636 6.5%23,364
Transfers 180,000 - 0.0%180,000
Total Revenues 1,869,441$ 802,759$ 42.9%1,066,682$
Operating Expenditures
Debt Service 1,849,247 500 - 0.0%1,848,747
Transfers 51,535 12,884 - 25.0%38,651
Total Expenditures 1,900,782 13,384 - 0.7%1,887,398
Revenues Over (Under) Expenditures (31,341)$ 789,375$ -$ (820,716)$
Fund Balance - October 1, 2023 402,464 402,464
Fund Balance - December 31, 2023 371,123$ 1,191,839$
CITY OF SANGER, TEXAS
Debt Service Fund
Revenue & Expense Report (Unaudited)
December 31, 2023
244
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0%25%50%75%100%
Transfers
Interest
Property Taxes
Debt Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Transfers
Debt Service
Debt Service Fund Expenditures: Actual to Budget
YTD Actual
Budget
Transfers
0%
Interest
0%
Property
Taxes
100%
Debt Service Fund Revenues
Transfers
96%
Debt
Service
4%
Debt Service Fund Expenditures
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ENTERPRISE DEBT SERVICE FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Interest 25,000$ 4,039$ 0.0%20,961
Transfers 2,339,672 584,918 25.0%1,754,754
Total Revenues 2,364,672 588,957 0.2%1,775,715
Operating Expenditures
Debt Service 2,364,672 828,950 - 35.1%1,535,722
Total Expenditures 2,364,672 828,950 - 35.1%1,535,722
Revenues Over (Under) Expenditures -$ (239,993)$ -$ 239,993$
Fund Balance - October 1, 2023 1,291,409 1,291,409
Fund Balance - December 31, 2023 1,291,409$ 1,051,416$
CITY OF SANGER, TEXAS
Enterprise Debt Service Fund
Revenue & Expense Report (Unaudited)
December 31, 2023
246
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0%25%50%75%100%
Transfers
Enterprise Debt Service Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Debt Service
Enterprise Debt Service Fund Expenditures: Actual to Budget YTD Actual
Budget
Transfers
99%
Interest
1%
Enterprise Debt Service Fund
Revenues
Debt
Service
100%
Enterprise Debt Service Fund
Expenditures
247
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CAPITAL PROJECTS FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Interest 50,000 18,637 37.3%31,363
Transfers 167,510 41,878 25.0%125,632
Use of Bond Funds 3,000,000$ -$ 0.0%3,000,000
Total Revenues 3,217,510 60,515 0.0%3,156,995
Operating Expenditures
2023-24 Street Rehab 362,401 - - 0.0%362,401
Street/Utility Maintenance Program 425,000 96,857 (96,857) 0.0%425,000
Marion Road - Arterial 750,000 - - 0.0%750,000
I-35 Aesthetics 2,500,000 36,925 (4,925) 1.3%2,468,000
Total Streets Projects 4,037,401 133,782 (101,782) 0.8%4,005,401
Porter Park Phase II 300,000 - - 0.0%300,000
Senior Center Improvements 500,000 - - 0.0%500,000
Total Parks Projects 800,000 - - 0.0%800,000
Building Improvements - 94,569 (94,569) 0.0%-
Joint Public Safety Facility 800,000 - - 0.0%800,000
Total Nondepartmental Projects 800,000 94,569 (94,569) 0.0%800,000
Total Expenditures 5,637,401 228,351 (196,351) 1.1%5,573,401
Revenues Over (Under) Expenditures (2,419,891)$ (167,836)$ 196,351$ (2,416,406)$
Fund Balance - October 1, 2023 4,511,638 4,511,638
December 31, 2023 2,091,747$ 4,343,802$
CITY OF SANGER, TEXAS
Capital Projects Fund
Revenue & Expense Report (Unaudited)
December 31, 2023
248
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0%25%50%75%100%
Interest
Capital Projects Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Total Nondepartmental Projects
Total Parks Projects
Total Streets Projects
Capital Projects Fund Expenditures: Actual to Budget
Series1
Series2
Total
Nondepartmental
Projects
0%
Total Parks
Projects
0%
Total Streets Projects
100%
Capital Projects Fund Expenditures
Interest
31%
Transfers
69%
Use of Bond
Funds
0%
Capital Projects Fund Revenues
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ENTERPRISE CAPITAL PROJECTS FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Water Taps 350,000$ 37,550$ 10.7%312,450$
Sewer Taps 400,000 51,050 12.8%348,950
Interest 150,000 76,453 51.0%73,547
State Reimbursements 3,500,000 - 0.0%3,500,000
Use of Bond Proceeds 8,270,903 - 0.0%8,270,903
Total Revenues 12,670,903$ 165,053$ 0.4%12,505,850$
Operating Expenditures
Water: System Improvements 1,200,000 13,662 (13,662) 0.0%1,200,000
Water: FM 455 Relocation - 2,544 (2,544) 0.0%-
Water: I-35 Relocation 3,597,732 13,768 (13,768) 0.0%3,597,732
Automated Metering System 3,200,000 1,190,667 (1,183,217) 0.2%3,192,550
Total Water Projects 7,997,732 1,220,641 (1,213,191) 0.1%7,990,282
Sewer: System Improvements 335,000 - - 0.0%335,000
Sewer: FM 455 Relocation - 2,544 (2,544) 0.0%-
Sewer: I-35 Relocation 2,825,178 13,768 (13,768) 0.0%2,825,178
Sewer: Keaton Road Sewer 320,000 - - 0.0%320,000
Sewer: MUD12 Feasibility Stury - 12,637 14,863 0.0%(27,500)
Sewer: Fifth Street Rehab 350,000 - - 0.0%350,000
Total Sewer Projects 3,830,178 28,949 (1,449) 0.7%3,802,678
Electric: System Improvements 350,000 - - 0.0%350,000
Electric: I-35 Relocation 3,500,000 7,000 (7,000) 0.0%3,500,000
Total Electric Projects 3,850,000 7,000 (7,000) 0.0%3,850,000
Total Expenditures 15,677,910 1,256,590 (1,221,640) 0.2%15,642,960
Revenues Over (Under) Expenditures (3,007,007)$ (1,091,537)$ 1,221,640$ (3,137,110)$
Fund Balance - October 1, 2023 1,291,409 1,291,409
Fund Balance - December 31, 2023 (1,715,598)$ 199,872$
CITY OF SANGER, TEXAS
Enterprise Capital Projects Fund
Revenue & Expense Report (Unaudited)
December 31, 2023
250
Item 14.
City of Sanger Monthly Financial & Investment Report
19 | P a g e
0%25%50%75%100%
Use of Bond Proceeds
Interest Income
Sewer Taps
Water Taps
Enterprise Capital Projects Fund Revenues: Actual to Budget
YTD Actual
Budget
Use of Bond
Proceeds
0%
Interest
Income
46%
Sewer Taps
31%
Water Taps
23%
Enterprise Capital Projects Fund
Revenues
Total Water
Projects
21%
Total Sewer
Projects
79%
Total Electric
Projects
0%
Enterprise Capital Projects Fund
Expenditures
0%25%50%75%100%
Total Water Projects
Total Sewer Projects
Total Electric Projects
Enterprise Capital Projects Fund Expenditures: Actual to Budget
YTD Actual
Budget
251
Item 14.
City of Sanger Monthly Financial & Investment Report
20 | P a g e
4A FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Sales Tax 875,000$ 218,861$ 25.0%656,139$
Interest 40,000 26,238 65.6%13,762
Total Revenues 915,000$ 245,099$ 26.8%669,901$
Operating Expenditures
Economic Development 174,625$ 23,577$ (1,375)$ 12.7%152,423$
Transfers 15,000 - - 0.0%15,000
Total Expenditures 189,625 23,577 (1,375) 11.7%167,423
Revenues Over (Under) Expenditures 725,375$ 221,522$ 1,375$ 502,478$
Fund Balance - October 1, 2023 4,479,156 4,479,156
Fund Balance - December 31, 2023 5,204,531$ 4,700,678$
CITY OF SANGER, TEXAS
4A Fund
Revenue & Expense Report (Unaudited)
December 31, 2023
252
Item 14.
City of Sanger Monthly Financial & Investment Report
21 | P a g e
0%25%50%75%100%
Sales Tax
Interest
4A Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Economic Development
Transfers
4A Fund Expenditures: Actual to Budget
YTD Actual
Budget
Sales Tax
89%
Interest
11%
4A Fund Revenues
Economic
Development
100%
Transfers
0%
4A Fund Expenditures
253
Item 14.
City of Sanger Monthly Financial & Investment Report
22 | P a g e
4B FUND
Annual Budget Year to Date Encumbered % of
Budget
Budget
Balance
Revenues
Sales Tax 875,000$ 218,861$ 25.0%656,139$
Interest 35,000 12,139 34.7%22,861
Total Revenues 910,000$ 231,000$ 25.4%679,000$
Operating Expenditures
Economic Development 362,625$ 111,565$ (89,479)$ 6.1%340,539$
Transfers 195,000 - - 0.0%195,000
Total Expenditures 557,625 111,565 (89,479) 4.0%535,539
Revenues Over (Under) Expenditures 352,375$ 119,435$ 89,479$ 143,461$
Fund Balance - October 1, 2023 2,817,046 2,817,046
Fund Balance - December 31, 2023 3,169,421$ 2,936,481$
CITY OF SANGER, TEXAS
4B Fund
Revenue & Expense Report (Unaudited)
December 31, 2023
254
Item 14.
City of Sanger Monthly Financial & Investment Report
23 | P a g e
0%25%50%75%100%
Sales Tax
Interest
4B Fund Revenues: Actual to Budget
YTD Actual
Budget
0%25%50%75%100%
Economic Development
Transfers
4B Fund Expenditures: Actual to Budget
YTD Actual
Budget
Sales Tax
95%
Interest
5%
4B Fund Revenues
Economic
Development
100%
Transfers
0%
4B Fund Expenditures
255
Item 14.
City of Sanger Monthly Financial & Investment Report
24 | P a g e
CASH AND INVESTMENTS REPORT
Name General Enterprise Debt Service Capital
Projects Total
UNRESTRICTED
Cash for Operations 17,508,964$ 22,678$ -$ -$ 17,531,642$
Contingency Reserves for Operations 1,085,008 1,078,911 - - 2,163,919
TOTAL UNRESTRICTED 18,593,972$ 1,101,589$ -$ -$ 19,695,561$
RESTRICTED
Debt Service -$ 339,697$ 1,266,255$ -$ 1,605,952$
Water Deposits - 499,083 - - 499,083
Equipment Replacement 1,268,549 148,992 - - 1,417,541
Electric Storm Recovery - 1,261,330 - - 1,261,330
A R P Funds Cash 2,176,506 2,176,506
Hotel Occupancy Tax 212,785 - - - 212,785
Grant Funds 123,942 - - - 123,942
Keep Sanger Beautiful (KSB)5,579 - - - 5,579
Library 57,560 - - - 57,560
Parkland Dedication 105,444 - - - 105,444
Roadway Impact 1,472,690 - - - 1,472,690
Court Security 17,146 - - - 17,146
Court Technology 182 - - - 182
Child Safety Fee 85,228 - - - 85,228
Forfeited Property 5,002 - - - 5,002
Donations 39,212 - - - 39,212
TOTAL RESTRICTED 5,569,825$ 2,249,102$ 1,266,255$ -$ 9,085,182$
CAPITAL PROJECTS
General Capital Projects -$ -$ -$ 4,223,607$ 4,223,607$
Enterprise Capital Projects - - - 19,596,959 19,596,959
TOTAL CAPITAL PROJECTS -$ -$ -$ 23,820,566$ 23,820,566$
TOTAL CASH AND INVESTMENTS 24,163,797$ 3,350,691$ 1,266,255$ 23,820,566$ 52,601,309$
These totals do not include the 4A Corporation and 4B Corporation, which are presented on page 29.
December 31, 2023
TOTAL CASH AND INVESTMENTS
CITY OF SANGER, TEXAS
256
Item 14.
City of Sanger Monthly Financial & Investment Report
25 | P a g e
Cash for
Operations
89%
Contingency Reserves for
Operations
11%
Unrestricted
General Capital
Projects
18%
Enterprise Capital Projects
82%
Capital Projects
Debt Service
26%
Water
Deposits
8%
Equipment
Replacement
23%
Electric Storm
Recovery
21%
Other
22%
Restricted
Total Unrestricted
$19,695,561
Total Restricted
$9,085,182
Total Capital Projects
$23,820,566
0%10%20%30%40%50%60%70%80%90%100%
TOTAL CASH & INVESTMENTS
257
Item 14.
City of Sanger Monthly Financial & Investment Report
26 | P a g e
Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 001-00-1000 0.05%14,457,044$ 17,088,926$
Employee Benefits Cash 110-00-1000 0.20%1,932 1,932
Employee Benefits MM 110-00-1010 0.20%139,349 136,467
Internal Service Fund 180-00-1000 0.05%256,214 281,639
OPERATING ACCOUNTS 14,854,539$ 17,508,964$
GF Contingency Reserve MM 2487969 001-00-1031 0.20%644,223$ 645,154$
GF Contingency Reserve CD Prosperity 001-00-1039 4/26/2024 0.55%221,399 221,389
GF Contingency Reserve CD 674907 001-00-1043 7/13/2024 0.45%217,762 218,465
CONTINGENCY RESERVE 1,083,384$ 1,085,008$
*GF Equipment Replacement MM 2376237 001-00-1032 0.20%192,811$ 193,515$
*GF Equipment Replacement CD 719706 001-00-1033 7/6/2024 0.45%65,440$ 65,652$
*General Storm Recovery Pooled Cash 201-00-1000 0.05%1,007,963 1,009,382
EQUIPMENT REPLACEMENT RESERVES 1,266,214$ 1,268,549$
*A R P Funds Cash 001-00-1034 2,175,951$ 2,176,506$
*Hotel Occupancy Tax 050-00-1000 212,486 212,785
*Police Grant Fund 320-00-1000 4,820 4,827
*Fire Grant Fund 324-00-1000 118,934 119,101
*Library Grant Fund 342-00-1000 14 14
*Beautification Board - KSB 432-00-1000 5,571 5,579
*Library Restricted for Building Expansion 442-00-1000 46,587 4,665
*Library Building Expansion CD 702994 442-00-1035 1/22/2024 0.45%52,852 52,895
*Parkland Dedication Fund 450-00-1000 105,296 105,444
*Roadway Impact Fee Fund 451-00-1000 1,470,619 1,472,690
*Court Security Restricted Fund 470-00-1000 16,971 17,146
*Court Technology Restricted Fund 471-00-1000 183 182
*Child Safety Fee Fund 475-00-1000 85,109 85,228
*Forfeited Property Fund 480-00-1000 4,994 5,002
*Police Donations 620-00-1000 179 279
*Fire Donations 624-00-1000 17,677 17,702
*Banner Account for Parks 632-00-1000 13,926 13,945
*Library Donations 642-00-1000 7,276 7,286
OTHER 4,339,445$ 4,301,276$
TOTAL CASH AND INVESTMENTS 21,543,582$ 24,163,797$
TOTAL UNRESTRICTED 15,937,923$ 18,593,972$
*Restricted Funds
GENERAL FUND
December 31, 2023
CASH AND INVESTMENTS
258
Item 14.
City of Sanger Monthly Financial & Investment Report
27 | P a g e
Name Acct. #Maturity Yield Prior Period Current
Balance
Pooled Cash 008-00-1010 0.05%7,502$ 22,678$
OPERATING ACCOUNTS 7,502$ 22,678$
*Pooled Cash 008-00-1010 0.05%203,147$ 199,083$
*Water Deposit CD 2375850 008-00-1041 1/3/2024 0.45%300,000 300,000
WATER DEPOSIT REFUND ACCOUNTS 503,147$ 499,083$
*Combined EF Debt Service MM 2376113 008-00-1039 0.20%339,207 339,697
BOND FUNDS 339,207$ 339,697$
EF Contingency Reserve MM 2809753 008-00-1012 0.20%642,631$ 643,559$
EF Contingency Reserve CD 787860 008-00-1014 2/14/2024 0.45%325,159 325,715
EF Reserve CD 642541 008-00-1040 9/25/2024 0.45%109,413 109,637
CONTINGENCY RESERVES 1,077,203$ 1,078,911$
*EF Storm Recovery MM 208-00-1033 0.20%1,259,512$ 1,261,330$
*EF Equipment Replacement MM 2376202 008-00-1034 0.20%148,420 148,992
OTHER 1,407,932$ 1,410,322$
TOTAL CASH AND INVESTMENTS 3,334,991$ 3,350,691$
TOTAL UNRESTRICTED 1,084,705$ 1,101,589$
*Restricted Funds
ENTERPRISE FUND
December 31, 2023
CASH AND INVESTMENTS
259
Item 14.
City of Sanger Monthly Financial & Investment Report
28 | P a g e
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 003-00-1000 0.05%351,888$ 1,129,913$
*DSF Money Market 2376105 003-00-1010 0.20%61,577 61,927
TOTAL RESTRICTED 413,465$ 1,191,840$
Name Acct. #Maturity Yield Prior Period Current
*Pooled Cash 009-00-1000 0.05%4,442$ 74,415$
TOTAL RESTRICTED 4,442$ 74,415$
Name Acct. #Maturity Yield Prior Period Current
*Pooled Cash 004-00-1000 0.05%4,300,030$ 4,223,607$
TOTAL RESTRICTED 4,300,030$ 4,223,607$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Sewer Capital Improvements MM-10% Rev 840-00-1020 0.20%1,658,603$ 1,660,998$
*Sewer Capital Reserve MM 2380226 Tap Fees 840-00-1038 0.20%3,043,961 3,066,351
*Water Capital Reserve MM 2376156 Tap Fees 840-00-1037 0.20%2,444,308$ 2,450,080$
*2021 CO MM 840-00-1039 0.20%8,480,933$ 8,483,138$
*Pooled Cash 840-00-1000 0.05%5,236,131 3,936,392
TOTAL RESTRICTED 20,863,936$ 19,596,959$
*Restricted Funds
ENTERPRISE CAPITAL PROJECTS FUND
GENERAL CAPITAL PROJECTS FUND
DEBT SERVICE FUND
DEBT SERVICE & CAPITAL PROJECTS
CASH AND INVESTMENTS
December 31, 2023
ENTERPRISE DEBT SERVICE FUND
260
Item 14.
City of Sanger Monthly Financial & Investment Report
29 | P a g e
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 41-00-1000 0.05%2,635,468$ 2,693,402$
*Cash NOW 900020693 Prosperity 41-00-1010 0.05%332,652 332,694
*4A MM 902551273 Prosperity 41-00-1012 0.20%2,019,496 2,024,808
*Sanger TX Ind Corp CD 486639 41-00-1013 11/2/2024 0.25%97,232 97,472
TOTAL CASH AND INVESTMENTS 5,084,848$ 5,148,376$
Name Acct. #Maturity Yield Prior Period Current
Balance
*Pooled Cash 42-00-1000 0.05%2,324,916$ 2,372,968$
*Cash MM 2379694 42-00-1010 0.05%205,146 205,442
*4B CD 653500 42-00-1013 4/3/2024 0.45%22,506 22,552
*4B CD 659924 42-00-1014 11/12/2024 0.45%22,584 22,341
*4B CD 664243 42-00-1015 6/5/2024 0.45%22,326 22,383
*4B CD 673277 42-00-1016 7/9/2024 0.45%22,285 22,357
*4B CD 686115 42-00-1017 8/4/2024 0.45%22,289 22,361
*4B CD 689521 42-00-1018 9/11/2024 0.45%22,270 22,342
*4B CD 694371 42-00-1019 11/14/2024 0.45%22,287 22,359
*4B CD 697230 42-00-1020 11/17/2024 0.45%22,344 22,416
*4B CD 699934 42-00-1021 12/18/2024 0.45%22,250 22,269
*4B CD 702285 42-00-1022 1/31/2024 0.45%22,043 22,062
*4B CD 706078 42-00-1023 2/19/2024 0.45%22,115 22,153
*4B CD 720097 42-00-1024 2/9/2024 0.45%21,910 21,966
*4B CD 720119 42-00-1025 11/9/2024 0.45%21,855 21,926
TOTAL CASH AND INVESTMENTS 2,819,126$ 2,867,897$
*Restricted Funds
4B FUND
4A & 4B FUNDS
December 31, 2023
CASH AND INVESTMENTS
General
261
Item 14.
City of Sanger Monthly Financial & Investment Report
30 | P a g e
Ethics Disclosure and Conflicts of Interest
Clayton Gray John Noblitt
Finance Director City Manager
a. the officer has a business relationship with a business organization offering to engage in an
investment transaction with the City (as defined in 2256.005 (i) (1-3); or
b. the officer is related within the second degree by affinity or consanguinity, as determined
under Chapter 573 of the Texas Government Code, to an individual seeking to transact
investment business with the entity. PFIA 2256.005 (i).
CITY OF SANGER, TEXAS
CASH AND INVESTMENTS
December 31, 2023
The Monthly Investment Report is in full compliance with the objectives, restrictions, and strategies as
set forth in the City of Sanger's Investment Policy and Texas Government Code 2256.023, the Public
Funds Investment Act (PFIA).
The City only invests in Money Market accounts and Certificates of Deposit. Interest is paid monthly on
all accounts. Therefore, book value and market value are the same and the City does not have accrued
interest on its investments.
In accordance with the PFIA, investment officers are required to file a disclosure statement with the
Texas Ethics Commission and the governing body if:
262
Item 14.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 99 City of Sanger
BANK: * ALL BANKS
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
C-CHECK VOID CHECK V 12/05/2023 084493
C-CHECK VOID CHECK V 12/19/2023 084616
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 0 0.00 0.00 0.00
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 2 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: * TOTALS: 2 0.00 0.00 0.00
BANK: * TOTALS: 2 0.00 0.00 0.00
263
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 99 City of Sanger
BANK: EMP B EMPLOYEE BENEFIT FUND
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
13080 BLUE CROSS BLUE SHIELD OF TEXA
I-12.01.23-12.31.23 DEC 23 HEALTH/DENTAL PREMIUM R 12/13/2023 70,793.49 000786
I-COBRA 12.2023 COBRA - DECEMBER 2023 R 12/13/2023 679.02 000786 71,472.51
10610 LEADERSLIFE INS. COMPANY
I-143864 DEC 2023 LIFE INSURANCE R 12/19/2023 73.66 000787 73.66
33210 DEARBORN LIFE INSURANCE COMPAN
I-12.01.23-12.31.23 VISION/LIFE/ADD/VOL/STD DEC 23 R 12/27/2023 3,560.52 000788 3,560.52
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 3 75,106.69 0.00 75,106.69
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 0 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: EMP BTOTALS: 3 75,106.69 0.00 75,106.69
BANK: EMP B TOTALS: 3 75,106.69 0.00 75,106.69
264
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY 12.01.23 CHILD SUPPORT D 12/01/2023 92.31 000623
I-CRWPY 12.01.23 CHILD SUPPORT AG#0013904686 D 12/01/2023 192.46 000623
I-CSRPY 12.01.23 CHILD SUPPORT #0013806050 D 12/01/2023 276.92 000623
I-CWMPY 12.01.23 CHILD SUPPORT # 0014024793CV19 D 12/01/2023 357.69 000623 919.38
22640 INTERNAL REVENUE SERVICE
I-T1 PY 12.01.23 FEDERAL W/H D 12/01/2023 24,677.08 000624
I-T3 PY 12.01.23 FICA PAYABLE D 12/01/2023 32,152.12 000624
I-T4 PY 12.01.23 FICA PAYABLE D 12/01/2023 7,519.44 000624 64,348.64
22640 INTERNAL REVENUE SERVICE
I-T1 VBB 12.08.23 FEDERAL W/H D 12/08/2023 6,998.20 000628
I-T3 VBB 12.08.23 FICA PAYABLE D 12/08/2023 10,040.92 000628
I-T4 VBB 12.08.23 FICA PAYABLE D 12/08/2023 2,348.26 000628 19,387.38
22640 INTERNAL REVENUE SERVICE
I-T1 PY 12.08.23L FEDERAL W/H D 12/08/2023 6,045.10 000631
I-T3 PY 12.08.23L FICA PAYABLE D 12/08/2023 9,265.82 000631
I-T4 PY 12.08.23L FICA PAYABLE D 12/08/2023 2,167.04 000631 17,477.96
30600 TASC
D-C.MALMGREN 11.2023 TASC C.MALMGREN D 12/01/2023 13.62 000632
I-FSCPY 12.01.23 FLEX D 12/01/2023 6.25 000632
I-FSMPY 12.01.23 FLEX D 12/01/2023 1,443.90 000632 1,463.77
00100 TMRS
I-RETPY 11.03.23 TMRS D 12/13/2023 46,826.38 000633
I-RETPY 11.17.23 TMRS D 12/13/2023 49,581.42 000633 96,407.80
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY 12.15.23 CHILD SUPPORT D 12/15/2023 92.31 000634
I-CRWPY 12.15.23 CHILD SUPPORT AG#0013904686 D 12/15/2023 192.46 000634
I-CSRPY 12.15.23 CHILD SUPPORT #0013806050 D 12/15/2023 276.92 000634
I-CWMPY 12.15.23 CHILD SUPPORT # 0014024793CV19 D 12/15/2023 357.69 000634 919.38
22640 INTERNAL REVENUE SERVICE
I-T1 PY 12.15.23 FEDERAL W/H D 12/15/2023 22,995.05 000635
I-T3 PY 12.15.23 FICA PAYABLE D 12/15/2023 32,065.52 000635
I-T4 PY 12.15.23 FICA PAYABLE D 12/15/2023 7,528.94 000635 62,589.51
00600 CITY OF SANGER
I-DEC 23 COS UTILITY 10/20/23-11/21/23 D 12/15/2023 32,999.95 000636 32,999.95
265
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
11690 PITNEY BOWES - RESERVE ACCOUNT
I-12.15.2023 REFILL POSTAGE METER D 12/15/2023 300.00 000637 300.00
34430 UMB BANK, N.A.
I-955251 BOND HANDLING FEES - GOR19 D 12/21/2023 500.00 000640 500.00
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY 12/29/23 CHILD SUPPORT D 12/29/2023 92.31 000641
I-CRWPY 12/29/23 CHILD SUPPORT AG#0013904686 D 12/29/2023 192.46 000641
I-CSRPY 12/29/23 CHILD SUPPORT #0013806050 D 12/29/2023 276.92 000641
I-CWMPY 12/29/23 CHILD SUPPORT # 0014024793CV19 D 12/29/2023 357.69 000641 919.38
22640 INTERNAL REVENUE SERVICE
I-T1 PY 12/29/23 FEDERAL W/H D 12/29/2023 23,261.65 000642
I-T3 PY 12/29/23 FICA PAYABLE D 12/29/2023 30,136.24 000642
I-T4 PY 12/29/23 FICA PAYABLE D 12/29/2023 7,230.64 000642 60,628.53
08120 ICMA-RC
I-457PY 12.01.23 ICMA CITY OF SANGER 457 PLAN E 12/01/2023 1,671.80 000646 1,671.80
32030 GILLIAM INVESTMENTS: DBA: VANG
I-56992 CLEANING SUPPLIES E 12/05/2023 994.95 000654 994.95
36460 KIMLEY-HORN & ASSOCIATES
I-061322303-1023 ROADWAY IMPACT STUDY E 12/05/2023 4,900.00 000655 4,900.00
37880 BRIGHTSPEED
I-10.10.2023 PHONE 10/10/23 - 11/09/23 E 12/05/2023 297.24 000656 297.24
38390 AMAZON CAPITAL SERVICES, INC.
I-19CT-KRDK-GNRQ CHRISTMAS CRAFT SUPPLIES E 12/05/2023 157.76 000657
I-1D9L-JH7R-1MNJ WASHER CLUTCH KIT E 12/05/2023 19.99 000657
I-1FYF-617H-7VM1 18 PEPPERMINT/10 VARIETY PACK E 12/05/2023 534.44 000657
I-1G91-HFVX-9FJR TALL OFFICE CHAIR E 12/05/2023 145.00 000657
I-1GNR-RLX1-NLKR STUFFED ANIMALS/EYELET MACHINE E 12/05/2023 98.94 000657
I-1H73-DQQ1-V1NJ TALL OFFICE CHAIR E 12/05/2023 108.98 000657
I-1J36-CK7W-Y3VH BINDING COIL/MACHINE/WIRE/SPIN E 12/05/2023 164.07 000657
I-1JXF-KF9T-WVRM CORD COVER WALL E 12/05/2023 29.97 000657
I-1KG9-JQ1V-339L CORNER ROUNDER/LAMINATED DOTS E 12/05/2023 34.48 000657
I-1LHD-VTR1-3PP7 DISH SOAP/COFFEE POT CLEANER E 12/05/2023 16.14 000657
I-1MML-1FXH-6CC3 10FT HDMI CABLE E 12/05/2023 6.48 000657
I-1MQ9-1HFD-JRHW TABLET SHOULDER BAG E 12/05/2023 38.39 000657
I-1NDF-11KQ-KYV1 ORNAMENTS/BARBWIRE CORD E 12/05/2023 25.61 000657
I-1PGW-T696-P6KW 2 HDMI CABLES E 12/05/2023 15.36 000657
I-1QRG-L9Y6-7TF7 NOTEBOOKS/STICKER PAPER E 12/05/2023 52.87 000657
I-1QXR-WWMR-1GQ9 EXPLAINING NEUROPATHY BOOK E 12/05/2023 8.50 000657
I-1R9N-31K6-431R ETHERNET SPLITTER/SWITCH E 12/05/2023 46.79 000657
I-1RFR-TTL3-X4CT SCREEN PROTECT/BELT CLIP E 12/05/2023 30.81 000657
266
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-1TLM-QKMF-JPLD LOGITECH H390 WIRED HEADSET E 12/05/2023 18.99 000657
I-1W73-X7KC-DK3C 2PK HDMI CABLES E 12/05/2023 9.99 000657
I-1WCY-4FXK-V4TG TREE TOPPER E 12/05/2023 12.98 000657
I-1WL4-FF6P-YFKP MONITOR/USB HUB/SURGE PROTECTR E 12/05/2023 563.94 000657
I-1YKW-9PHC-9JRL CHRISTMAS CRAFT ITEMS E 12/05/2023 217.50 000657
I-1YRD-4MV4-3G36 TEA LIGHTS/FOAM PAPER/PINGPONG E 12/05/2023 48.35 000657 2,406.33
39950 BRIANNA NELSON
I-0000001 COTS PERFORMANCE E 12/05/2023 300.00 000658 300.00
24050 AEP ENERGY PARTNERS, INC
I-175-21466809 NOV 23 ELECTRIC PURCHASE E 12/13/2023 334,525.95 000659 334,525.95
25590 SCHNEIDER ENGINEERING, LLC
I-000000069995 ERCOT TRANS OP DESIGNATION E 12/13/2023 675.00 000660
I-000000069996 REGULATORY SUPPORT ATCS E 12/13/2023 750.00 000660 1,425.00
32330 ONSOLVE, LLC
I-15295291 CODERED 12/23/23-12/25/24 E 12/13/2023 9,855.01 000661 9,855.01
34490 HALFF ASSOC INC
I-10108877 ENGINEERING SRVCS THR 11/12/23 E 12/13/2023 14,488.92 000662 14,488.92
37360 RANGELINE UTILITY SERVICES, LL
I-2721 EMRGNCY REPAIR 207 INDIAN E 12/13/2023 10,184.00 000663
I-2723 EMRGNCY REPAIR @ WILLOW E 12/13/2023 15,045.00 000663 25,229.00
08120 ICMA-RC
I-457PY 12.15.23 ICMA CITY OF SANGER 457 PLAN E 12/15/2023 1,671.80 000664 1,671.80
02910 UPPER TRINITY
I-W272312 NOV 2023 WATER PURCHASE E 12/20/2023 28,890.26 000665 28,890.26
23760 KEEPITSAFE, LLC. - LIVEVAULT
I-INVLUS-31923 SERVER BACKUP SRVC CITY HALL E 12/20/2023 1,505.58 000666 1,505.58
32030 GILLIAM INVESTMENTS: DBA: VANG
I-57118 23-24 CLEANING CONTRACT E 12/20/2023 3,778.00 000667 3,778.00
36460 KIMLEY-HORN & ASSOCIATES
I-061322300-1123 I-35 UTILITY REOCATIONS E 12/20/2023 25,982.12 000668
I-061322302-1023 I-35 AESTHETICS E 12/20/2023 1,625.00 000668
I-061322302-1023 B TXDOT SOUND WALL ENHANCE E 12/20/2023 10,750.00 000668 38,357.12
267
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
38930 COLUMN SOFTWARE, PBC
I-FE201722-0019 PUBLICATION NOTICES E 12/20/2023 178.08 000669 178.08
00440 BRAZOS ELECTRIC
I-50474-RI-001 NOVEMBER 2023 E 12/27/2023 13,024.28 000670 13,024.28
32030 GILLIAM INVESTMENTS: DBA: VANG
I-56660 23-24 CLEANING CONTRACT E 12/27/2023 3,778.00 000671 3,778.00
34770 FIRST STOP HEALTH, LLC
I-INV-38237 VIRTUAL PRIMARY CARE JAN 2024 E 12/27/2023 1,134.00 000672 1,134.00
36460 KIMLEY-HORN & ASSOCIATES
I-061322302-1123 TXDOT SOUND WALL ENHANCE E 12/27/2023 9,675.00 000673
I-061322303-0823 ROADWAY IMPACT STUDY E 12/27/2023 3,550.00 000673 13,225.00
37360 RANGELINE UTILITY SERVICES, LL
I-2728 EMRGNCY WT REPAIR 2ND/ELM E 12/27/2023 17,650.00 000674 17,650.00
37670 CITIBANK, N.A.
C-HD 11.04.23 STAFF DESK RETURN E 12/27/2023 329.00CR 000675
C-HD 11/04/23 DESK PRICE MATCH E 12/27/2023 44.38CR 000675
I-ADOBE 11.28.23 ADOBE CREATIVE CLOUD E 12/27/2023 454.52 000675
I-APA 11.06.23 APA CONFERENCE E 12/27/2023 60.00 000675
I-AS 11.29.23 INK FOR PLOTTER E 12/27/2023 317.46 000675
I-BIGLOTS 11.04.23 OREOS FOR TEEN PROGRAMS E 12/27/2023 6.98 000675
I-BM 11.06.23 JUNIOR NONFICTION SERIES E 12/27/2023 119.70 000675
I-BULBS 11.30.23 ROPE LIGHT CONNECTOR KIT E 12/27/2023 73.25 000675
I-BUZZ 11.25.23 BUZZSPROUT PODCAST HOSTING E 12/27/2023 22.00 000675
I-CE 11.06.23 TEA FOR COUNCIL MEETING E 12/27/2023 10.16 000675
I-DCC 11.16.23 DENTON COUNTY FILE E 12/27/2023 159.25 000675
I-DCC 11.22.23 DENTON COUNTY FILE E 12/27/2023 32.50 000675
I-DOMINOS 11.06.23 PIZZA FOR COUNCIL MEETING E 12/27/2023 62.65 000675
I-FB 11/03/23 FACEBOOK ADS E 12/27/2023 4.70 000675
I-GIG 11.10.23 LITTLE ELMO & THE MAMBO KINGS E 12/27/2023 531.00 000675
I-GRAMMAR 11.29.23 GRAMMARLY ANNUAL SUBSCRIPTION E 12/27/2023 900.00 000675
I-HD 11.04.23 STAFF DESK E 12/27/2023 229.00 000675
I-HOLIDAY 11-15-23 HOTEL STAY RNOLTING E 12/27/2023 272.18 000675
I-HOLIDAY 11.15.2023 HOTEL STAY RGRACE E 12/27/2023 272.18 000675
I-HOLIDAY 11.15.23 HOTEL STAY 11/13/23 RHAMMONDS E 12/27/2023 272.18 000675
I-HOLIDAY 11/15/23 HOTEL STAY KEDWARDS E 12/27/2023 272.18 000675
I-ICSC 11.12.23 ICSC MEMBERSHIP DGREEN E 12/27/2023 125.00 000675
I-ICSC 11.16.23 ICSC @ RED RIVER E 12/27/2023 1,900.00 000675
I-ISSUU 11.29.23 ISSUU ANNUAL MEMBERSHIP E 12/27/2023 528.00 000675
I-KIWANIS 11.30.23 KIWANIS CLUB MEMBERSHIP E 12/27/2023 255.00 000675
I-KROGER 11.03.23 GIFTCARD FOR HALLOWEEN PRIZES E 12/27/2023 55.00 000675
I-NATIONAL 11.10.23 CAR RENTAL RHAMMONDS E 12/27/2023 390.72 000675
I-NATIONAL 11.11.23 CAR RENTAL RHAMMONDS E 12/27/2023 70.78 000675
268
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 7
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-NTTA 11.07.23 TOLL FOR SAMPLES E 12/27/2023 13.50 000675
I-OLLIE'S 11.11.23 4 JUNIOR NONFICTION BOOKS E 12/27/2023 18.96 000675
I-PLAYAWAY 11.29.23 AUDIOBOOK REPLACEMENT E 12/27/2023 24.99 000675
I-RAMADA 11.20.23 DEPLOYMENT HOTEL STAY E 12/27/2023 1,782.15 000675
I-RS 11.30.23 MAYTAG WASHER E 12/27/2023 600.00 000675
I-SENDIN 11.05.23 EMAIL CLIENT E 12/27/2023 25.00 000675
I-STITCHIN 11.20.23 10 EMBROIDERED POLOS E 12/27/2023 250.00 000675
I-T-MOBILE 11.20.23 T-MOBILE HOTSPOTS E 12/27/2023 143.50 000675
I-T-MOBILE 11.29.23 T-MOBILE HOTSPOTS E 12/27/2023 211.55 000675
I-TARGET 11.11.23 OREOS FOR TEEN PROGRAM E 12/27/2023 4.69 000675
I-TCCA 11.13.23 TCCA MEMBERSHIP CDYER E 12/27/2023 55.00 000675
I-TCCA 11/13/23 TCCA MEMBERSHIP VEAKMAN E 12/27/2023 55.00 000675
I-TCFP 11.16.23 1 RENEWAL DPENNINGTON E 12/27/2023 92.28 000675
I-TCS 11.02.23 MULTI HOOK RACK E 12/27/2023 24.99 000675
I-TDCAA 11.08.23 TRANSPORTATION CODE BOOK E 12/27/2023 54.38 000675
I-TEEX 12.01.23 CLASS FOR JMONCADA E 12/27/2023 470.00 000675
I-TEEX 12/01/23 CLASS FOR JMONCADA E 12/27/2023 470.00 000675
I-TFP 11.13.23 TX FLOODPLAIN RENEWAL E 12/27/2023 50.00 000675
I-TFP 11.20.23 TX FLOODPLAIN CLASS E 12/27/2023 150.00 000675
I-TIFF'S 11.17.23 TIFF'S TREATS FOR KHARLAN E 12/27/2023 48.78 000675
I-TMC 11.17.23 TMC MEMBERSHIP E 12/27/2023 125.00 000675
I-TMC 11.20.23 TMC GRADUATE/RE-ENROLL E 12/27/2023 105.00 000675
I-TR 11.27.23 WEST LAW SUBSCRIPTION E 12/27/2023 240.45 000675
I-TSC 11.21.23 BIBS AND JACKETS E 12/27/2023 271.97 000675
I-TX.GOV 11.07.23 SERVICE FEE E 12/27/2023 2.00 000675
I-TXDMV 11.07.23 STATE REGISTRATION KFL3367 E 12/27/2023 8.25 000675
I-UN-DU 11.07.23 UN-DU CLEANER E 12/27/2023 33.38 000675
I-USPS 11.08.23 POSTAL COST E 12/27/2023 5.50 000675
I-WM 11.04.23 OREOS FOR TEEN PROGRAM E 12/27/2023 12.32 000675
I-WM 11.08.23 NEW DVD E 12/27/2023 14.96 000675
I-WM 11.19.23 COMMAND HOOKS E 12/27/2023 9.28 000675
I-ZOOM 11.24.23 ZOOM MONTHLY SUBSCRIPTION E 12/27/2023 115.99 000675
I-ZOOM 11/24/23 ZOOM MONTHLY SUBSCRIPTION E 12/27/2023 130.90 000675 12,642.78
37820 VEOLIA WATER TECHNOLOGIES
I-902450691 REPLACEMNT UV SYSTEM PART E 12/27/2023 13,763.38 000676 13,763.38
38390 AMAZON CAPITAL SERVICES, INC.
C-1JPR-TDXQ-LJ9X HDMI DISPLAY CABLE E 12/27/2023 15.36CR 000677
C-1JWT-HPJ7-6V39 PRELAMINATED 1/4" DOTS E 12/27/2023 26.50CR 000677
C-1PN6-TV17-LRN6 TALL OFFICE CHAIR E 12/27/2023 145.00CR 000677
I-11QL-JMYW-W3W3 20A 500V FUSE/COFFEE CREAMER E 12/27/2023 169.79 000677
I-13LK-TK3K-4M7L SELF INKING STAMP E 12/27/2023 22.95 000677
I-13NK-PF4K-JWJ4 DRY ERASE MARKERS E 12/27/2023 9.68 000677
I-16YQ-TC7K-CPXJ BISSELL VACUUM E 12/27/2023 118.44 000677
I-17KK-NNHJ-MGXN JACKET/INSULATED BIBS E 12/27/2023 155.98 000677
I-19RJ-JCCP-VX9H INSULATED BIB/JACKET E 12/27/2023 155.98 000677
I-19VX-HV3K-RXLF ICE MAKER/VACUUM E 12/27/2023 208.42 000677
269
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 8
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-1C1X-VK1C-MC4R MUSIC PLAYER FOR MEMORY E 12/27/2023 129.99 000677
I-1FGP-HPGV-47QG ETHERNET PATCH CABLE E 12/27/2023 8.96 000677
I-1GL1-RRPV-QHMX AWARDS FOR EMPLOYEE EVENT E 12/27/2023 46.87 000677
I-1HRQ-G3VF-HFXJ SIGN HOLDERS/HANGING STRIPS E 12/27/2023 127.11 000677
I-1HRQ-G3VF-QVFL BOOK CART E 12/27/2023 99.90 000677
I-1JDJ-MW3P-NPWX INSULATED BIB OVERALLS E 12/27/2023 90.99 000677
I-1JJY-YGMF-11QF DOCKING STATION/ETHERNET ADAPT E 12/27/2023 135.93 000677
I-1KCF-MFFT-MK9L ITEMS FOR EMPLOYEE EVENT E 12/27/2023 399.84 000677
I-1KWX-YWGM-11WV STUFFED ANIMALS E 12/27/2023 17.57 000677
I-1NRP-69VG-R7G7 UNIVERSAL DOCKING STATION E 12/27/2023 98.95 000677
I-1PG6-DYF7-9CRW CHRISTMAS CARDS E 12/27/2023 53.85 000677
I-1PXN-YCVH-36TP 12PK RED CHRISTMAS STOCKINGS E 12/27/2023 14.99 000677
I-1Q79-9CMV-YDNK 3 LG CURVED MONITORS E 12/27/2023 1,038.00 000677
I-1RNY-HCXR-7V33 SURGE PROTECTOR E 12/27/2023 11.47 000677
I-1VKT-MRPK-DH3H FILE HOLDER/CHARGER/HIGHLIGHTS E 12/27/2023 39.02 000677
I-1YW7-M3MC-1637 INSULATED BIBS E 12/27/2023 99.99 000677
I-1YX9-7X3W-F6FD 2 GAS LEAK DETECTORS E 12/27/2023 196.90 000677 3,264.71
14470 UNITED WAY
I-UN PY 12.01.23 DONATIONS R 12/01/2023 5.00 084433 5.00
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY 12.01.23 FOUNDATION-ISD R 12/01/2023 2.50 084434 2.50
33300 HSA BANK
I-HSAPY 12.01.23 HSA R 12/01/2023 1,505.40 084435 1,505.40
00200 ADAMS EXTERMINATING CO.
I-1073893 PEST CONTROL SERVICES R 12/05/2023 75.00 084492
I-1073894 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073895 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073896 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073897 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073898 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073899 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073900 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073901 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073903 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073904 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073905 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073906 PEST CONTROL SERVICES R 12/05/2023 75.00 084492
I-1073907 PEST CONTROL SERVICES R 12/05/2023 55.00 084492
I-1073908 PEST CONTROL SERVICES R 12/05/2023 55.00 084492 865.00
270
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 9
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
09600 AFLAC
C-9105056 AFLAC ROUNDING R 12/05/2023 0.03CR 084494
I-AFKPY 11.03.23 INSURANCE R 12/05/2023 220.33 084494
I-AFKPY 11.17.23 INSURANCE R 12/05/2023 220.33 084494
I-AFLPY 11.03.23 INSURANCE R 12/05/2023 679.09 084494
I-AFLPY 11.17.23 INSURANCE R 12/05/2023 679.09 084494 1,798.81
25070 ALL AMERICAN DOGS INC
I-5352 DEC 23 SHELTER SERVICE R 12/05/2023 7,160.00 084495 7,160.00
33900 APSCO, INC
I-S1411281.002 2X BRONZE CTS COUPLING R 12/05/2023 132.68 084496 132.68
37370 AQUA METRIC SALES COMPANY
I-INV0098023 WATER/ELECTRIC METER SYST R 12/05/2023 16,000.00 084497 16,000.00
25610 AUSTIN LANE TECHNOLOGIES, INC
I-201144 NETWORK MAINTENANCE/ANTI-VIRUS R 12/05/2023 11,050.75 084498 11,050.75
33730 AXON ENTERPRISE, INC.
I-INUS195143 TASER 7 CERTIFICATION R 12/05/2023 16,048.80 084499 16,048.80
35130 BLADES GROUP, LLC
I-18043127 4X RA BULK BAGS 1 CU. YD. R 12/05/2023 1,880.00 084500 1,880.00
33050 BLUE MOON SPORTSWEAR INC
I-80624 MGRIMES SHIRTS/PANTS R 12/05/2023 369.94 084501
I-80626 EHIX SHIRTS R 12/05/2023 112.99 084501
I-80628 JLEWIS SHIRTS R 12/05/2023 112.99 084501
I-80629 WORKRITE CWELBORN R 12/05/2023 248.95 084501 844.87
00420 BOUND TREE MEDICAL, LLC
I-85124448 UE SCOPE VL460 R 12/05/2023 4,725.04 084502
I-85163501 BANDAGE/COHESIVE/COFLEX R 12/05/2023 45.00 084502 4,770.04
03730 COLLIN COLLEGE
I-S0324627 BASIC INSTRUCTOR SPRUETT R 12/05/2023 175.00 084503 175.00
00650 CONTINENTAL RESEARCH CORP
I-0043285 MELT-AWAY DE-ICER R 12/05/2023 442.00 084504 442.00
08880 COOPER'S COPIES
I-37160 4X 24" X 36" COROPLAST SIGNS R 12/05/2023 331.12 084505
I-37188 18" X 24" COROPLAST SIGN R 12/05/2023 42.11 084505 373.23
271
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 10
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
00800 COSERV ELECTRIC
I-NOV 23 NOV 23 ELECTRIC R 12/05/2023 3,717.48 084506 3,717.48
23620 COTE'S MECHANICAL
I-27992 ICE MACHINE RENTAL OCT 2023 R 12/05/2023 626.00 084507 626.00
22400 DUNN, REECE
I-PER DIEM 12.04.23 7 DAY MEAL PER DIEM R 12/05/2023 175.00 084508 175.00
23820 FERGUSON ENTERPRISES, LLC
I-1443994 10X PVC S80 SXS COUP R 12/05/2023 95.00 084509
I-1443996 3X PVC S80 SXS UNION EPDM R 12/05/2023 48.00 084509 143.00
38960 FOURNIER INDUSTRIES INC
I-142383 SITE VIS/SRVC BELT PRESS R 12/05/2023 8,929.15 084510 8,929.15
34670 FREEDOM COMMERCIAL SERVICES, L
I-2023-2987 MOW & TRIM 700 S STEMMONS R 12/05/2023 95.00 084511
I-2023-2988 MOW & TRIM 1014 AUSTIN R 12/05/2023 85.00 084511
I-2023-2989 MOW & TRIM 1000 BLK AUSTIN R 12/05/2023 85.00 084511 265.00
18790 FUELMAN
I-NP65486123 FUEL 11/20/23 - 11/26/23 R 12/05/2023 2,398.78 084512
I-NP65559042 FUEL 11/27/23 - 12/03/23 R 12/05/2023 3,104.93 084512 5,503.71
01070 GALLS INC.
I-026057045 ELITE W/AXIIIA BODY ARMOR R 12/05/2023 3,070.20 084513
I-026057048 ELITE W/AXIIIA BODY ARMOR R 12/05/2023 1,535.10 084513
I-026057054 ELITE W/AXIIIA BODY ARMOR R 12/05/2023 1,535.10 084513
I-026081012 ELITE W/AXIIIA BODY ARMOR R 12/05/2023 1,535.10 084513
I-026275380 BLACKINTON NAMETAG 779 SCOTT R 12/05/2023 12.33 084513 7,687.83
29620 GOODYEAR COMMERCIAL TIRE
I-233-1026356 2 GY 275/55R20 UNIT 18 R 12/05/2023 310.40 084514
I-233-1026357 4 GY 275/55R20 UNIT 5 R 12/05/2023 620.80 084514 931.20
39940 GOVERNMENT TREASURERS' ORGANIZ
I-19190 GTOT CASH HANDLING CBOLANOS R 12/05/2023 75.00 084515 75.00
22350 HARTWELL ENVIRONMENTAL CORP
I-D23-324 INLET CAP/DIAPHRAGM R 12/05/2023 493.00 084516 493.00
07750 HOME DEPOT CREDIT SERVICES
I-11.27.2023 9X 100L WW FACETED C9 LIGHTS R 12/05/2023 296.82 084517
I-11/27/2023 15X VICTOR 4LB RODENT KILLER R 12/05/2023 254.55 084517 551.37
272
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 11
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
39920 IMPACT PROMOTIONAL SERVICES, L
I-INV72089 3 PANTS/2 LS SHIRTS/1 SS SHIRT R 12/05/2023 424.94 084518 424.94
20220 INGRAM LIBRARY SERVICES
I-78888720 CHILDREN'S PICTURE/JUNIOR NONF R 12/05/2023 33.99 084519
I-78888721 ADULT NONFICTION 2 BOOKS R 12/05/2023 46.14 084519
I-79006430 3 JF ERIN HUNTER BOOKS R 12/05/2023 32.31 084519 112.44
06550 KALAN-BLUFENIX BACKFLOW SOLUTI
I-23--16319 BFPA TEST @ 101 FREESE DR R 12/05/2023 125.00 084520 125.00
16970 LONGHORN, INC.
I-S4507419.001 2X SCH80 1 SS UNION R 12/05/2023 25.78 084521 25.78
29030 MCCREARY, VESELKA, BRAGG & ALL
I-278489 UB COLLECTION FEES R 12/05/2023 22.77 084522
I-278550 OCT 23 WARRANT COLLECTION R 12/05/2023 95.70 084522 118.47
31690 NEWGEN STRATEGIES & SOLUTIONS
I-17084 WW SRVC MUD NO 12 STUDY R 12/05/2023 3,520.00 084523
I-17085 STORMWATER RATE STUDY R 12/05/2023 310.00 084523 3,830.00
08690 O'REILLY AUTO PARTS
I-1959-116118 TAIL LIGHT 50-58 R 12/05/2023 7.19 0.14CR 084524 7.05
02970 OFFICE DEPOT
I-339033638001 DESK CALENDARS R 12/05/2023 110.98 084525
I-339089175001 CHAIRMAT R 12/05/2023 67.16 084525
I-341605976001 PAPER R 12/05/2023 30.99 084525
I-341606505001 NOTEBOOK/POST IT R 12/05/2023 25.00 084525
I-342588349001 A-Z INDEX R 12/05/2023 3.53 084525 237.66
38420 RICHMOND, HUBBEL
I-PER DIEM 12.04.23 5 DAY MEAL PER DIEM 11/6-10/23 R 12/05/2023 125.00 084526 125.00
32870 SAM'S CLUB/SYNCHRONY BANK
I-10.30.23 EMPLOYEE APPRECIATION ITEMS R 12/05/2023 110.45 084527 110.45
25020 SANGER HARDWARE
I-2527 3X TAPE INSULATION 2"X15 R 12/05/2023 25.77 084528
I-2546 FASTENERS/STAKE/U-POST/TIES R 12/05/2023 271.63 084528 297.40
18620 STERICYCLE
I-8005325776 MEDICAL WASTE R 12/05/2023 770.19 084529 770.19
273
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 12
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
11900 TARRANT COUNTY COLLEGE
I-NW126572 SFST PRACTIONIONER 772 REFLOGA R 12/05/2023 105.00 084530 105.00
02690 TECHLINE, INC.
I-1570612-00 JACK IN THE BOX MATERIALS R 12/05/2023 16,616.00 084531
I-1570799-00 WORK GLOVES/LEATHER PROTECTION R 12/05/2023 732.00 084531 17,348.00
05350 TEXAS EXCAVATION SAFETY SYST
I-23-19989 MESSAGE FEES OCT 2023 R 12/05/2023 166.25 084532 166.25
37730 THE ANTERO GROUP, LLC.
I-SAN-2201-2310 REWRITE/UPDATE ZONING R 12/05/2023 3,410.00 084533
I-SAN-2301-2310 HOUSING STUDY R 12/05/2023 1,720.00 084533 5,130.00
19260 TYLER TECHNOLOGIES
I-025-444826 METER DATA SYNC SCHEDULE R 12/05/2023 72.50 084534 72.50
34220 UNIFIRST CORPORATION
I-2900063862 MATS - CITY HALL R 12/05/2023 15.82 084535
I-2900063864 UNIFORMS STREETS R 12/05/2023 29.08 084535
I-2900063865 UNIFORMS WATER R 12/05/2023 37.16 084535
I-2900063866 UNIFORMS WASTEWATER R 12/05/2023 17.04 084535
I-2900063867 MATS PW R 12/05/2023 10.53 084535 109.63
11430 USABLUEBOOK
I-INV00189010 6X NITRILE GLOVES 100/BX R 12/05/2023 166.90 084536 166.90
05510 WASTE CONNECTIONS
I-2222739V190 SLUDGE REMOVAL 11/01-14/23 R 12/05/2023 5,037.53 084537 5,037.53
07150 WELBORN, CASEY
I-PER DIEM 12.04.23 PER DIEM 11/05-20/23 R 12/05/2023 750.00 084538 750.00
38160 WILSON MCCLAIN PLUMBING
I-1167388 PLUMBING LBR/PRTS PORTER PRK R 12/05/2023 472.50 084539 472.50
32440 WILSON, BILLY D
I-PER DIEM 12.04.23 PER DIEM 11/27/23-12/01/23 R 12/05/2023 125.00 084540 125.00
36900 ACT EVENT SERVICES INC.
I-12.02.2023 CLEANING FOR COTS R 12/13/2023 873.57 084541 873.57
ALTEC ALTEC INDUSTRIES, INC
I-51327472 SERVICE/PARTS/LABOR 17-58 R 12/13/2023 2,513.65 084542
I-51327486 SERVICE/PARTS/LABOR 17-58 R 12/13/2023 2,703.67 084542 5,217.32
274
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 13
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
38610 BARBER PROPERTIES LLC
I-1202 STAGE FOR COTS R 12/13/2023 1,500.00 084543 1,500.00
00420 BOUND TREE MEDICAL, LLC
I-85164981 EMS MEDICAL SUPPLIES R 12/13/2023 1,027.86 084544 1,027.86
27670 BROOKSWATSON & COMPANY, PLLC
I-SANG.12.1.23 AUDIT: YEAR END 9/30/2023 R 12/13/2023 11,000.00 084545 11,000.00
39590 BUNGER ELECTRIC INC
I-16736 LIGHT FIXTURE/FLOOR PLUG R 12/13/2023 651.73 084546 651.73
03110 CARDINAL TRACKING INC.
I-134450 BADGE BASE SYSTEM RENEWAL R 12/13/2023 485.85 084547 485.85
08880 COOPER'S COPIES
I-37231 18"X24" YARD SIGN/COUPONS R 12/13/2023 134.04 084548 134.04
39960 CRIADO & ASSOCIATES, INC.
I-15648.00-1 WELL #9 SITE VISIT R 12/13/2023 2,266.85 084549 2,266.85
26090 D & L FEEDS INC
I-4220/6 2X MOLEMAX MOLE REPPELENT R 12/13/2023 39.98 084550 39.98
08460 DELL COMPUTERS, LLP
I-10710044949 6 FOXIT PDF EDITORS R 12/13/2023 950.34 084551 950.34
35470 DURAN PHOTOGRAPHY
I-2058 HOLIDAY EMPLOYEE VIDEO R 12/13/2023 600.00 084552
I-2059 266 EXPRESS PODCAST R 12/13/2023 450.00 084552 1,050.00
34360 ENVIRONMENTAL MONITORING LABOR
I-23110090 AMMONIA/CBOD/TSS/ENVIRO IMPACT R 12/13/2023 864.00 084553 864.00
18790 FUELMAN
I-NP65591557 FUEL 12/04/23 - 12/10/23 R 12/13/2023 2,554.27 084554 2,554.27
01070 GALLS INC.
I-026309770 RAINCOAT 779 BSCOTT R 12/13/2023 147.88 084555
I-026309771 RAINCOAT 785 RZAVALA R 12/13/2023 150.10 084555 297.98
07350 GENTLE'S OIL AND TIRE
I-12723 MOUNT & BALANCE UNIT 11 R 12/13/2023 19.00 084556 19.00
275
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 14
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
28820 GLENN POLK AUTOPLEX INC
I-C4CS869807 REPAIR MTR READING TRK R 12/13/2023 6,500.00 084557 6,500.00
34700 IDEXX DISTRIBUTION, INC.
I-3141366614 COLILERT 200-PACK COMBO R 12/13/2023 2,020.02 084558 2,020.02
20970 LEXIS NEXIS
I-1457774-20241031P CONT FEE 10/31/23-11/1/23 R 12/13/2023 4,400.00 084559 4,400.00
1 MARTIN A GONZALEZ
I-REFUND 12.06.23 BOND REFUND R 12/13/2023 500.00 084560 500.00
32980 MCCAIN'S OVERHEAD DOOR & GATE
I-20515203 STRAIGHTEN BENT RCK PORTER PRK R 12/13/2023 139.99 084561 139.99
32430 MODERN LEASING INC. OF IOWA
I-59106171 MEDICAL VENDING MACHINE DEC 23 R 12/13/2023 348.42 084562 348.42
36990 NORTEX COMMUNICATIONS COMPANY
I-10833531 INTERNET & PHONE DEC 23 R 12/13/2023 5,696.95 084563 5,696.95
02970 OFFICE DEPOT
I-340973276001 SHREDDER R 12/13/2023 146.56 084564
I-340973278001 MOUSEPAD R 12/13/2023 13.92 084564
I-342550658001 CUPS/BOWL/PLATE/SUGAR/PAPER R 12/13/2023 86.47 084564 246.95
12820 RICOH USA, INC
I-107806893 EQPMNT LSE 12/12/23 - 01/11/24 R 12/13/2023 914.00 084565
I-5068481868 SRVC CONTRACT NOV 2023 R 12/13/2023 998.73 084565 1,912.73
32870 SAM'S CLUB/SYNCHRONY BANK
I-11.29.2023 EMPLOYEE VOLUNTEER ITEMS R 12/13/2023 57.12 084566 57.12
25020 SANGER HARDWARE
I-2498 VELCRO STRIP R 12/13/2023 9.18 084567
I-2568 TRUFUEL/DECK SCREW R 12/13/2023 42.98 084567
I-2572 CAUTION TAPE R 12/13/2023 13.99 084567 66.15
08240 SIRCHIE ACQUISITION COMPANY, L
I-0621027-IN 3X EVIDENCE TIES, 100/PACK R 12/13/2023 60.69 084568 60.69
39970 SLF SERVICES INC
I-575 2 BACKGROUND INVESTIGATION CRS R 12/13/2023 700.00 084569 700.00
276
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 15
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
11900 TARRANT COUNTY COLLEGE
I-NW125656 2 NEW SUPERVISOR TRAINING R 12/13/2023 210.00 084570 210.00
24800 THI WATER WELL
I-3355 WELL 7 GROUNDED MOTOR R 12/13/2023 102,922.31 084571 102,922.31
31750 UNDERWOOD'S HEATING & AIR
I-37628581 15X HEATER SYSTEM CHECKS R 12/13/2023 715.50 084572 715.50
34220 UNIFIRST CORPORATION
I-2900064827 MATS - CITY HALL R 12/13/2023 15.82 084573
I-2900064832 UNIFORMS R 12/13/2023 30.43 084573
I-2900064833 UNIFORMS R 12/13/2023 37.16 084573
I-2900064834 UNIFORMS R 12/13/2023 17.04 084573
I-2900064835 MATS R 12/13/2023 10.53 084573 110.98
11430 USABLUEBOOK
I-INV00196512 MONOCHLORAMINE R 12/13/2023 286.45 084574
I-INV00197480 RICCA AMMONIUM HYDROXIDE R 12/13/2023 188.59 084574 475.04
05510 WASTE CONNECTIONS
I-NOV 23 SOLID WASTE NOV 2023 R 12/13/2023 93,168.30 084575 93,168.30
1 JOLLIFF, KATHLEEN
I-000202312069994 US REFUND R 12/13/2023 43.96 084576 43.96
1 RABALAIS, MIA R
I-000202312069993 US REFUND R 12/13/2023 149.34 084577 149.34
1 STACK, CONNIE K
I-000202312069992 US REFUND R 12/13/2023 155.92 084578 155.92
1 TGC CUSTOM HOMES, LL
I-000202312069997 US REFUND R 12/13/2023 583.12 084579 583.12
1 US ULTRA HOMES, LLC
I-000202312069995 US REFUND R 12/13/2023 583.12 084580 583.12
1 US ULTRA HOMES, LLC
I-000202312069996 US REFUND R 12/13/2023 562.82 084581 562.82
14470 UNITED WAY
I-UN PY 12.15.23 DONATIONS R 12/15/2023 5.00 084582 5.00
277
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 16
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY 12.15.23 FOUNDATION-ISD R 12/15/2023 2.50 084583 2.50
33300 HSA BANK
I-HSAPY 12.15.23 HSA R 12/15/2023 1,505.40 084584 1,505.40
15420 4 IMPRINT
I-26322942 HOLIDAY EMPLOYEE ITEM R 12/19/2023 2,762.98 084585 2,762.98
ALTEC ALTEC INDUSTRIES, INC
I-12411528 AUGER COMPONENTS R 12/19/2023 723.21 084586
I-12414735 AUGER COMPONENT R 12/19/2023 154.69 084586 877.90
37370 AQUA METRIC SALES COMPANY
I-INV0098318 WATER/ELECTRIC METER SYST R 12/19/2023 194,155.20 084587
I-INV0098321 WATER/ELECTRIC METER SYST R 12/19/2023 97,714.36 084587 291,869.56
31830 ARCHIVE SUPPLIES, INC.
I-12137629 HP 764 INK R 12/19/2023 317.46 084588 317.46
01550 ATMOS ENERGY
I-12/12/23 GAS 11/02/23 - 12/01/23 R 12/19/2023 1,014.94 084589 1,014.94
25610 AUSTIN LANE TECHNOLOGIES, INC
I-201205 6 CONFIGURATION & DEPLOYMENTS R 12/19/2023 900.00 084590
I-201211 NETWORK MAINTENANCE/ANTI-VIRUS R 12/19/2023 11,050.75 084590 11,950.75
33050 BLUE MOON SPORTSWEAR INC
I-80627 SHIRT/BELT CHENSLEY R 12/19/2023 153.94 084591 153.94
00420 BOUND TREE MEDICAL, LLC
I-85166780 EPINEPHRINE R 12/19/2023 155.94 084592
I-85166781 CURAPLEX/CATHETER/BLADE R 12/19/2023 151.93 084592
I-85168545 STERILE WATER/LABETALOL R 12/19/2023 115.02 084592
I-85172946 10 UESCOPE R 12/19/2023 394.70 084592 817.59
23880 BUREAU VERITAS NORTH AMERICA,
I-RI 23056454 BACK-UP INSPECTIONS R 12/19/2023 663.44 084593
I-RI 23056455 SFR NEW REVIEW 4805 ENCLAVE R 12/19/2023 150.00 084593
I-RI 23056456 SFR NEW REVIEW 4827 ENCLAVE R 12/19/2023 150.00 084593
I-RI 23056457 SFR NEW REVIEW 4208 KRISTOFF R 12/19/2023 150.00 084593
I-RI 23056458 SFR NEW REVIEW 4100 LIGA R 12/19/2023 150.00 084593
I-RI 23056459 SFR NEW REVIEW 4822 AVION R 12/19/2023 150.00 084593 1,413.44
278
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 17
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
20410 CARE NOW CORPORATE
I-CN3096-4175901 3X CP-DRUG SCREEN RAPID R 12/19/2023 150.00 084594 150.00
00050 CONLEY SAND & GRAVEL
I-181687 SCREENED CUSHION SAND R 12/19/2023 525.00 084595 525.00
23620 COTE'S MECHANICAL
I-28444 ICE MACHINE RENTAL NOV 2023 R 12/19/2023 626.00 084596 626.00
08460 DELL COMPUTERS, LLP
I-10715652320 MOBILE PRECISION 3580 R 12/19/2023 2,554.52 084597 2,554.52
35470 DURAN PHOTOGRAPHY
I-2049 266 EXPRESS PODCAST R 12/19/2023 500.00 084598
I-2052 CITY MANAGER VIDEO/EDITING NOV R 12/19/2023 550.00 084598
I-2060 PHOTOS WITH SANTA - COTS R 12/19/2023 500.00 084598 1,550.00
31340 FIRST CHECK APPLICANT SCREENIN
I-23519 BACKGROUND CHECK FOR VOLUNTEER R 12/19/2023 118.50 084599 118.50
37440 FIRST CHOICE CHRISTMAS LIGHTS
I-5010 DOWNTOWN CHRISTMAS LIGHTS R 12/19/2023 57,310.00 084600 57,310.00
18790 FUELMAN
I-NP65621400 FUEL 12/11/23 - 12/17/23 R 12/19/2023 1,862.58 084601 1,862.58
04230 GRACE, RONNIE
I-PER DIEM 12.18.23 PER DIEM 11/13-15/23 R 12/19/2023 75.00 084602 75.00
16860 GRAINGER
I-9916194385 EXTRACTOR/SEAL R 12/19/2023 104.68 084603 104.68
34470 GRAPEVINE DCJ, LLLC
I-302803 DODGE RAM 1500 R 12/19/2023 43,316.00 084604 43,316.00
33060 HAMMONDS, RAMIE
I-MILEAGE 12.18.23 MILEAGE 11/06-22/23 R 12/19/2023 66.81 084605 66.81
39740 HIS CHICKEN KNEST LLC
I-12.12.2023 FACADE GRANT 1406 W CHAPM R 12/19/2023 9,445.20 084606 9,445.20
39920 IMPACT PROMOTIONAL SERVICES, L
I-INV74151 3X PANTS/1 SHIRT 779 BSCOTT R 12/19/2023 305.96 084607 305.96
279
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 18
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
20220 INGRAM LIBRARY SERVICES
I-79125617 CHILDREN'S CHRISTMAS BOOKS R 12/19/2023 69.13 084608
I-79125618 JUNIOR FICTION BOOKS R 12/19/2023 93.30 084608 162.43
39990 JANET SILVESTRI
I-0001 SANTA SUIT R 12/19/2023 100.00 084609 100.00
25060 LEMONS PUBLICATIONS INC
I-11547 FULL PAGE AD 4 WKS IN NOV 2023 R 12/19/2023 750.00 084610 750.00
32640 LLOYD GOSSELINK ROCHELLE & TOW
I-97546054 WASTEWATER COMPLIAN 10/31/23 R 12/19/2023 753.00 084611
I-97546133 CCNS & DISTRICTS THRU 10/31/23 R 12/19/2023 201.00 084611 954.00
01570 LOWE'S COMPANIES, INC.
I-84887 TREE STAND/4X ORNAMENT HOOKS R 12/19/2023 38.85 084612
I-96520 GLOVES/DRAWERS/STRAPS/WRENCH R 12/19/2023 1,013.55 084612 1,052.40
32980 MCCAIN'S OVERHEAD DOOR & GATE
I-20558102 PARTS/LABOR 102 BOLIVAR ST R 12/19/2023 163.99 084613 163.99
40010 MCDORMAN SIGNS & ADVERTISING I
I-5499 MC CHRISTMAS EVENT R 12/19/2023 500.00 084614 500.00
02970 OFFICE DEPOT
I-341373283001 PLANNER - ALINA CIOCAN R 12/19/2023 15.99 084615
I-342434515001 NOV 23 WTR RENT WWTP R 12/19/2023 6.50 084615
I-342544189001 INK R 12/19/2023 83.99 084615
I-342558708001 INK R 12/19/2023 64.99 084615
I-342780947001 POST-IT NOTES R 12/19/2023 26.39 084615
I-342865545001 NOV 23 WTR RENT CITY HALL R 12/19/2023 33.25 084615
I-342865563001 NOV 23 WTR RENT COURT R 12/19/2023 22.75 084615
I-342865581001 NOV 23 WTR RENT PD R 12/19/2023 12.25 084615
I-342865591001 NOV 23 WTR RENT STREETS R 12/19/2023 7.00 084615
I-343603205001 NOV 23 WTR RENT FD R 12/19/2023 38.50 084615
I-344085214001 NOV 23 WTR RENT PW R 12/19/2023 16.50 084615
I-344085215001 NOV 23 WTR RENT WWTP R 12/19/2023 6.00 084615
I-344147589001 POST-IT NOTES/FRESHENER/PLATES R 12/19/2023 47.14 084615 381.25
35740 PATTERSON PROFESSIONAL SERVICE
I-9320 WATER SERVICE REPAIR R 12/19/2023 5,200.00 084617 5,200.00
40000 PHIPPS, JAMES G
I-PER DIEM 12.18.23 PER DIEM 11/19/23 - 12/04/23 R 12/19/2023 750.00 084618 750.00
280
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 19
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
36520 POWER ENGINEERS, INC.
I-ARIV1080131 GNRL ENGINEERING/SUPPORT R 12/19/2023 315.00 084619 315.00
33820 POWER-D UTILITY SERVICES, LLC
I-2319 PROFESSIONAL SRVC THRU NOV 23 R 12/19/2023 1,500.00 084620 1,500.00
36840 REPUBLIC SERVICES, INC.
I-0615-001859970 BRUSH COLLECTION SRVCS R 12/19/2023 3,605.02 084621 3,605.02
12820 RICOH USA, INC
I-5068531382 SRVC CONTRACT DEC 2023 R 12/19/2023 451.00 084622 451.00
24810 RLC CONTROLS, INC
I-10402 WELL 9 SCADA REPAIRS R 12/19/2023 470.00 084623 470.00
25020 SANGER HARDWARE
I-2566 4 NEW KEYS/CABLE TIES R 12/19/2023 19.95 084624 19.95
16240 SCHAD & PULTE
I-150607 ACETYLENE/OXYGEN R 12/19/2023 32.00 084625
I-150609 CYLINDERS RENTAL FEE R 12/19/2023 8.00 084625
I-214274 OXYGEN R 12/19/2023 26.00 084625
I-216613 2 OXYGEN CYLINDERS R 12/19/2023 38.00 084625 104.00
39730 STOP STICK, LTD.
I-0031547-IN STOP STICK TRAINING W STORAGE R 12/19/2023 370.18 084626 370.18
11030 TCEQ
I-PHS0214562 WATER SYSTEM FEE FY24 R 12/19/2023 8,587.25 084627 8,587.25
02680 TEXAS POLICE CHIEFS ASSOC
I-5221 MEMBERSHIP THROUGH 11/30/24 R 12/19/2023 312.00 084628 312.00
37730 THE ANTERO GROUP, LLC.
I-SAN-2201-2311 REWRITE/UPDATE ZONING R 12/19/2023 1,842.50 084629
I-SAN-2301-2311 HOUSING STUDY R 12/19/2023 2,265.00 084629 4,107.50
24800 THI WATER WELL
I-3377 2" AIR RELIEF VALVE R 12/19/2023 930.00 084630 930.00
02670 TML - INTERGOVERNMENTAL RISK P
I-12.01.2023 TML WORKERS COMP AUDIT R 12/19/2023 16,850.00 084631 16,850.00
281
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 20
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
19260 TYLER TECHNOLOGIES
I-025-446335 UB ONLINE DEC 2023 R 12/19/2023 110.00 084632
I-025-446336 COURT ONLINE DEC 2023 R 12/19/2023 125.00 084632
I-025-447978 METER DATA SYNC SCHEDULE R 12/19/2023 72.50 084632 307.50
34220 UNIFIRST CORPORATION
I-2900065898 MATS - CITY HALL R 12/19/2023 15.82 084633
I-2900065900 UNIFORMS R 12/19/2023 29.08 084633
I-2900065901 UNIFORMS R 12/19/2023 37.16 084633
I-2900065902 UNIFORMS R 12/19/2023 17.04 084633
I-2900065903 MATS R 12/19/2023 10.53 084633 109.63
11430 USABLUEBOOK
I-INV00206095 SCREWCAP VIAL R 12/19/2023 118.28 084634
I-INV00206179 SCREWCAP VIAL R 12/19/2023 173.62 084634 291.90
05510 WASTE CONNECTIONS
I-2241908V190 SLUDGE REMOVAL R 12/19/2023 3,649.32 084635 3,649.32
37370 AQUA METRIC SALES COMPANY
I-INV0098498 WATER/ELECTRIC METER SYST R 12/27/2023 306,304.56 084636 306,304.56
02460 AT&T MOBILITY
I-12152023 CELL PHONE 11/08/23 - 12/07/23 R 12/27/2023 1,974.27 084637 1,974.27
25610 AUSTIN LANE TECHNOLOGIES, INC
I-165181 2024 ANNUAL HOSTING R 12/27/2023 2,688.00 084638 2,688.00
11090 BETA TECHNOLOGY
I-663903 2X MEDI-WIPE R 12/27/2023 270.17 084639 270.17
11740 BETSY ROSS FLAG GIRLS,INC
I-868478-D SANGER/US/TX FLAGS R 12/27/2023 2,858.00 084640 2,858.00
00420 BOUND TREE MEDICAL, LLC
I-85176069 CATHETER/EPINEPHRINE/GLOVES R 12/27/2023 463.21 084641 463.21
23790 TERRY WEST
I-4259 FLOORING INSTALL DEV SRVCS R 12/27/2023 1,500.00 084642
I-4260 FLOORING INSTALL CITY HALL R 12/27/2023 1,541.00 084642 3,041.00
40020 C & L CARPET CLEANING AND SERV
I-348 CLEAN CARPET 1224 SQ. FT. R 12/27/2023 306.00 084643 306.00
282
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 21
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
00590 CITY OF DENTON
I-12/15/2023 WATER TEST 11/14/23 - 12/14/23 R 12/27/2023 160.00 084644 160.00
28810 CLIFFORD POWER SYSTEM, INC
I-JC1006290 GENERATORS R 12/27/2023 74,077.00 084645 74,077.00
03730 COLLIN COLLEGE
I-S0324758 DE-ESCALATION TECH RREFLOGAL R 12/27/2023 80.00 084646 80.00
08880 COOPER'S COPIES
I-37253 BUSINESS CARDS R 12/27/2023 240.00 084647 240.00
28180 D&D COMMERCIAL LANDSCAPE MANAG
I-34751 2024 MOWING SEASON R 12/27/2023 13,553.60 084648 13,553.60
21970 DIEBOLD NIXDORF, INC
I-503427523 TUBE CARRIER SOUND REPAIR R 12/27/2023 682.49 084649 682.49
35470 DURAN PHOTOGRAPHY
I-2064 HOLIDAY EMPLOYEE EVENT PHOTOS R 12/27/2023 500.00 084650
I-2065 266 EXPRESS PODCAST R 12/27/2023 400.00 084650 900.00
01070 GALLS INC.
I-026404090 S&W MP100 CARBON NITRIDE R 12/27/2023 33.88 084651
I-026415714 POLO/BADGE/EMBROIDERY R 12/27/2023 81.03 084651 114.91
07350 GENTLE'S OIL AND TIRE
I-121323 TIRE REPAIR AND LR R 12/27/2023 15.00 084652
I-121523 8QT OIL/FILTER UNIT #14 R 12/27/2023 72.00 084652 87.00
29620 GOODYEAR COMMERCIAL TIRE
I-233-1026393 1X 265/60R17 EAGLE RSA UNIT 11 R 12/27/2023 122.39 084653 122.39
39920 IMPACT PROMOTIONAL SERVICES, L
I-INV74513 2X SHIRTS 779 BSCOTT R 12/27/2023 118.98 084654 118.98
08210 KWIK KAR
I-8101-0032690 FULL SRVC OIL CHANGE LP1262649 R 12/27/2023 177.93 084655
I-8101-0032878 FULL SRVC OIL CHANGE LP1441365 R 12/27/2023 405.69 084655 583.62
02970 OFFICE DEPOT
I-343678958001 WATER FOR COUNCIL MEETINGS R 12/27/2023 26.08 084656 26.08
283
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 22
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
35740 PATTERSON PROFESSIONAL SERVICE
I-9321 EMRGNCY SEWER REPAIR R 12/27/2023 5,035.97 084657 5,035.97
33820 POWER-D UTILITY SERVICES, LLC
I-2320 I-35 ELECTRIC RELOCATION R 12/27/2023 2,000.00 084658 2,000.00
36080 QUALITY EXCAVATION, LLC
I-RETAINAGE 12.20.23 RETAINAGE PAYOUT R 12/27/2023 536,537.70 084659 536,537.70
39610 REFLOGAL, RICHARD D
I-PER DIEM 12.04.23 PER DIEM 12/04/2023 R 12/27/2023 25.00 084660 25.00
40030 RESQ PLUMBERS
I-310678 LABOR/MATERIAL 200 ELM ST R 12/27/2023 235.00 084661 235.00
36060 THE CERTIF-A-GIFT COMPANY
I-1890506 EMPLOYEE SERVICE AWARDS R 12/27/2023 1,372.28 084662 1,372.28
34220 UNIFIRST CORPORATION
I-2900067158 MATS R 12/27/2023 15.82 084663
I-2900067160 UNIFORMS R 12/27/2023 29.08 084663
I-2900067161 UNIFORMS R 12/27/2023 37.16 084663
I-2900067162 UNIFORMS R 12/27/2023 17.04 084663
I-2900067163 MATS R 12/27/2023 10.53 084663 109.63
03680 WHITMIRE LINE CLEARANCE, INC
I-S23-1201 TREE TRIMMING 2023-2024 R 12/27/2023 2,300.00 084664 2,300.00
33210 DEARBORN LIFE INSURANCE COMPAN
I-12.1.23-12.31.23 DEC 2023 LTD R 12/27/2023 1,272.89 084665 1,272.89
1 CRAWFORD, SHANNON
I-000202312270000 US REFUND R 12/27/2023 200.00 084666 200.00
1 SMITH, KERRY
I-000202312270001 US REFUND R 12/27/2023 53.19 084667 53.19
1 HARD ROCK
I-000202312270002 US REFUND R 12/27/2023 1,000.00 084668 1,000.00
1 POLARIS SERVICES LLC
I-000202312270003 US REFUND R 12/27/2023 862.69 084669 862.69
284
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 23
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE:12/01/2023 THRU 12/31/2023
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 BARNETT, CARLA
I-000202312270004 US REFUND R 12/27/2023 35.04 084670 35.04
1 CHITYALA, SAI
I-000202312270005 US REFUND R 12/27/2023 251.68 084671 251.68
1 LASCOR, WILLIAM
I-000202312270006 US REFUND R 12/27/2023 178.03 084672 178.03
1 WILLIAMS PROPERTY MG
I-000202312270007 US REFUND R 12/27/2023 105.65 084673 105.65
1 AGRAWAL, ABHINAV
I-000202312270008 US REFUND R 12/27/2023 262.19 084674 262.19
1 DYSART, COLBY L
I-000202312279998 US REFUND R 12/27/2023 236.82 084675 236.82
1 JIMENEZ BJELDE , ALE
I-000202312279999 US REFUND R 12/27/2023 179.71 084676 179.71
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 186 1,822,682.65 0.14CR 1,822,682.51
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 13 358,861.68 0.00 358,861.68
EFT: 25 548,957.19 0.00 548,957.19
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 0 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: POOL TOTALS: 224 2,730,501.52 0.14CR 2,730,501.38
BANK: POOL TOTALS: 224 2,730,501.52 0.14CR 2,730,501.38
REPORT TOTALS: 227 2,805,608.21 0.14CR 2,805,608.07
285
Item 15.
1/03/2024 10:43 AM A/P HISTORY CHECK REPORT PAGE: 24
SELECTION CRITERIA
------------------------------------------------------------------------------------------------------------------------------------
VENDOR SET: 99-AP VENDOR SET
VENDOR: ALL
BANK CODES: All
FUNDS: All
------------------------------------------------------------------------------------------------------------------------------------
CHECK SELECTION
CHECK RANGE: 000000 THRU 999999
DATE RANGE: 12/01/2023 THRU 12/31/2023
CHECK AMOUNT RANGE: 0.00 THRU 999,999,999.99
INCLUDE ALL VOIDS: YES
------------------------------------------------------------------------------------------------------------------------------------
PRINT OPTIONS
SEQUENCE: CHECK NUMBER
PRINT TRANSACTIONS: YES
PRINT G/L: NO
UNPOSTED ONLY: NO
EXCLUDE UNPOSTED: NO
MANUAL ONLY: NO
STUB COMMENTS: NO
REPORT FOOTER: NO
CHECK STATUS: NO
PRINT STATUS: * - All
------------------------------------------------------------------------------------------------------------------------------------
286
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 1
VENDOR SET: 99 City of Sanger
BANK: * ALL BANKS
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
C-CHECK VOID CHECK V 1/03/2024 084699
C-CHECK VOID CHECK V 1/03/2024 084700
14470 UNITED WAY
C-CHECK UNITED WAY VOIDED V 1/12/2024 084760 5.00CR
15830 SANGER EDUCATION FOUNDATION IN
C-CHECK SANGER EDUCATION FOUNDATVOIDED V 1/12/2024 084761 2.50CR
33300 HSA BANK
C-CHECK HSA BANK VOIDED V 1/12/2024 084762 1,415.13CR
C-CHECK VOID CHECK V 1/24/2024 084812
C-CHECK VOID CHECK V 1/31/2024 084883
C-CHECK VOID CHECK V 1/31/2024 084889
C-CHECK VOID CHECK V 1/31/2024 084890
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 0 0.00 0.00 0.00
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 9 VOID DEBITS 0.00
VOID CREDITS 1,422.63CR 1,422.63CR 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: * TOTALS: 9 1,422.63CR 0.00 0.00
BANK: * TOTALS: 9 1,422.63CR 0.00 0.00
287
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 2
VENDOR SET: 99 City of Sanger
BANK: EMP B EMPLOYEE BENEFIT FUND
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
13080 BLUE CROSS BLUE SHIELD OF TEXA
I-COBRA 01.2024 COBRA - JANUARY 2024 R 1/03/2024 679.02 000789
I-JANUARY 2024 JAN 24 HEALTH/DENTAL PREMIUM R 1/03/2024 68,657.39 000789 69,336.41
10610 LEADERSLIFE INS. COMPANY
I-144852 LIFE INSURACE JAN 2024 R 1/31/2024 73.66 000790 73.66
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 2 69,410.07 0.00 69,410.07
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 0 0.00 0.00 0.00
EFT: 0 0.00 0.00 0.00
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 0 VOID DEBITS 0.00
VOID CREDITS 0.00 0.00 0.00
TOTAL ERRORS: 0
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: EMP BTOTALS: 2 69,410.07 0.00 69,410.07
BANK: EMP B TOTALS: 2 69,410.07 0.00 69,410.07
288
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 3
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
30600 TASC
I-FSCPY 12.15.23 FLEX D 1/03/2024 6.25 000647
I-FSMPY 12.15.23 FLEX D 1/03/2024 1,402.24 000647
I-TASC 12.15.23 TASC S.REYNOLDS 12.15.23 D 1/03/2024 41.66 000647 1,450.15
00600 CITY OF SANGER
I-JAN 24 CITY BILLS 11/21/23 - 12/18/23 D 1/10/2024 33,048.37 000648 33,048.37
00100 TMRS
I-RETPY 12.01.23 TMRS D 1/10/2024 52,827.34 000649
I-RETPY 12.08.23L TMRS D 1/10/2024 14,397.48 000649
I-RETPY 12.15.23 TMRS D 1/10/2024 53,161.74 000649
I-RETPY 12/29/23 TMRS D 1/10/2024 48,992.65 000649
I-RETVBB 12.08.23 TMRS D 1/10/2024 16,227.45 000649 185,606.66
38780 ZIONS BANCORPORATION, NATIONAL
I-01152024 PRINCIPAL & INTEREST 2023 TAX D 1/11/2024 739,702.49 000650 739,702.49
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY 1.12.24 CHILD SUPPORT D 1/12/2024 92.31 000667
I-CRWPY 1.12.24 CHILD SUPPORT AG#0013904686 D 1/12/2024 192.46 000667
I-CSRPY 1.12.24 CHILD SUPPORT #0013806050 D 1/12/2024 276.92 000667
I-CWMPY 1.12.24 CHILD SUPPORT # 0014024793CV19 D 1/12/2024 357.69 000667 919.38
22640 INTERNAL REVENUE SERVICE
I-T1 PY 1.12.24 FEDERAL W/H D 1/12/2024 24,813.27 000668
I-T3 PY 1.12.24 FICA PAYABLE D 1/12/2024 32,755.06 000668
I-T4 PY 1.12.24 FICA PAYABLE D 1/12/2024 7,660.46 000668 65,228.79
14210 OFFICE OF THE ATTORNEY GENERAL
I-CBWPY 01.26.24 CHILD SUPPORT D 1/26/2024 92.31 000669
I-CRWPY 01.26.24 CHILD SUPPORT AG#0013904686 D 1/26/2024 192.46 000669
I-CSRPY 01.26.24 CHILD SUPPORT #0013806050 D 1/26/2024 276.92 000669
I-CWMPY 01.26.24 CHILD SUPPORT # 0014024793CV19 D 1/26/2024 357.69 000669 919.38
22640 INTERNAL REVENUE SERVICE
I-T1 PY 01.26.24 FEDERAL W/H D 1/26/2024 23,097.85 000670
I-T3 PY 01.26.24 FICA PAYABLE D 1/26/2024 32,380.86 000670
I-T4 PY 01.26.24 FICA PAYABLE D 1/26/2024 7,572.86 000670 63,051.57
26820 BANK OF AMERICA NA
I-0PYG6B092V 2007 CO INTEREST D 1/30/2024 10,560.00 000671 10,560.00
289
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 4
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
02050 PITNEY BOWES, INC.
I-01.10.2024 REFILL POSTAGE METER D 1/10/2024 300.00 000672 300.00
34430 UMB BANK, N.A.
I-12-01-2023 2019 REFUNDING BONDS INTEREST D 1/30/2024 11,650.00 000673
I-12.01.2023 2023B C O INTEREST D 1/30/2024 103,101.71 000673
I-12/01/2023 INTEREST - 2023C BONDS D 1/30/2024 261,774.63 000673
I-12012023 2021B REFUNDING BONDS INTEREST D 1/30/2024 21,393.00 000673 397,919.34
37880 BRIGHTSPEED
I-12.10.2023 PHONE 12/10/23 - 01/09/24 E 1/04/2024 299.28 000678 299.28
38390 AMAZON CAPITAL SERVICES, INC.
I-1D94-7NMW-TGXD TONER CARTRIDGE/CLEANING SPLY E 1/04/2024 157.41 000679
I-1MRM-X7HD-MY6Q HIGH VISIBILITY SAFETY VESTS E 1/04/2024 221.76 000679 379.17
24050 AEP ENERGY PARTNERS, INC
I-175-21471444 DEC 23 ELECTRIC PURCHASE E 1/10/2024 362,183.94 000680 362,183.94
34490 HALFF ASSOC INC
I-10110776 ENGINEERING SRVCS THR 12/17/23 E 1/10/2024 15,238.93 000681 15,238.93
08120 ICMA-RC
I-457PY 1.12.24 ICMA CITY OF SANGER 457 PLAN E 1/12/2024 1,767.95 000682 1,767.95
04790 DENTON COUNTY TAX ASSESSOR
I-57596DEN PROPERTY TAX RILEY RANCH E 1/17/2024 77.38 000683
I-58885DEN PROPERTY TAX RILEY RANCH E 1/17/2024 3,057.48 000683
I-58940DEN PROPERTY TAX RILEY RANCH E 1/17/2024 57.90 000683
I-654452DEN PROPERTY TAX RILEY RANCH E 1/17/2024 2,124.12 000683
I-677013DEN PROPERTY TAX RILEY RANCH E 1/17/2024 4,917.90 000683 10,234.78
25590 SCHNEIDER ENGINEERING, LLC
I-000000070558 23SAN20 ERCOT TRANS OP DESIG E 1/17/2024 747.50 000684
I-000000070559 23SAN20 REGULATORY SUPPORT E 1/17/2024 750.00 000684 1,497.50
31950 LCRA TRANSMISSION SVCS CORP
I-LAB-0071526 TESTING E 1/17/2024 3,969.00 000685 3,969.00
08120 ICMA-RC
I-457PY 01.26.24 ICMA CITY OF SANGER 457 PLAN E 1/26/2024 1,767.95 000686 1,767.95
00440 BRAZOS ELECTRIC
I-50629-RI-001 DECEMBER 2023 E 1/24/2024 13,024.28 000687 13,024.28
290
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 5
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
02910 UPPER TRINITY
I-W272401 DEC 2023 WATER PURCHASE E 1/24/2024 29,408.78 000688 29,408.78
23760 KEEPITSAFE, LLC. - LIVEVAULT
I-INVLUS-33404 SERVER BACKUP SRVC - CITY HALL E 1/24/2024 1,505.58 000689 1,505.58
32030 GILLIAM INVESTMENTS: DBA: VANG
I-57562 23-24 CLEANING CONTRACT E 1/24/2024 3,778.00 000690 3,778.00
34490 HALFF ASSOC INC
I-10091423 ENGRG ASST THRU 02/12/23 E 1/24/2024 10,120.24 000691 10,120.24
36460 KIMLEY-HORN & ASSOCIATES
I-061322300-1223 I-35 UTILITY REOCATIONS E 1/24/2024 1,553.31 000692 1,553.31
38390 AMAZON CAPITAL SERVICES, INC.
C-1CKT-VN7N-46DR RETURN KLEENEX TISSUES E 1/24/2024 24.74CR 000693
C-1H4F-FMF3-HX73 UPRIGHT VACUUM RETURN E 1/24/2024 118.44CR 000693
C-1KFC-D7VX-FD44 RETURN BIBS JMONCADA E 1/24/2024 99.99CR 000693
C-1TVL-YDNR-66DQ RETURN SUGAR PKTS E 1/24/2024 19.98CR 000693
C-1XMG-3C3H-TJ4H RETURNED VACUUM E 1/24/2024 41.84CR 000693
C-1YPV-VLDR-9CMG BIBS RETURN E 1/24/2024 99.99CR 000693
I-117X-DVRD-KJJ4 BINDERS/STICKY NOTES/UPS/FOLDR E 1/24/2024 83.41 000693
I-11FN-NL43-3LY4 IRON FLAME E 1/24/2024 20.29 000693
I-11LM-7XDD-3LNC COOKING UTENSILS/POTS/PANS E 1/24/2024 259.97 000693
I-146V-MDLG-7L3W 4X GEAR BAGS E 1/24/2024 293.96 000693
I-1646-QFN3-6T1H REFLECTIVE SAFETY VESTS E 1/24/2024 424.60 000693
I-16XD-CCPC-JVQ6 CHAIR MAT/HEATER E 1/24/2024 101.77 000693
I-17XN-9HR1-1WJ7 TRASH CAN FOR MEDIC E 1/24/2024 23.27 000693
I-199X-43F9-XT6J MONITOR FOR ACCOUNTANT E 1/24/2024 338.48 000693
I-19JX-3VFC-D9RT 2024 ANNUAL PLANNER RHAMMONDS E 1/24/2024 28.49 000693
I-19XW-FTQ6-KRL4 PENS/DOOR HANGER/CALENDAR E 1/24/2024 31.78 000693
I-19YT-R4X1-F4T7 FELT PADS/WATER SENSOR/HEADLMP E 1/24/2024 66.87 000693
I-19YT-R4X1-WRFF WIRELESS MOUSE/CARRYING CASE E 1/24/2024 43.98 000693
I-1D39-TN6P-P9YQ RECEIVED STAMP E 1/24/2024 24.66 000693
I-1FVR-RWX1-67GR COMPUTER DESK CHAIR E 1/24/2024 197.99 000693
I-1GGF-TWMV-Q1FW CLEAR MEDIUM HOOKS E 1/24/2024 11.79 000693
I-1H4F-FMF3-N6V1 GUINNESS WORLD RECORDS 2024 E 1/24/2024 13.83 000693
I-1HYW-3GL3-KT1D BIBS/JACKET JHERNANDEZ E 1/24/2024 179.98 000693
I-1JXL-HWN6-3QGJ SCISSORS/PENCILS/BATTERIES E 1/24/2024 70.40 000693
I-1MX1-WP17-4DMC PLASTIC STORAGE BOX FOR MEDIC E 1/24/2024 69.10 000693
I-1XX6-HWH4-4RMF KEYBOARD/MOUSE & FAN E 1/24/2024 94.98 000693 1,974.62
291
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 6
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
38930 COLUMN SOFTWARE, PBC
I-FE201722-0023 PUBLICATION NOTICES E 1/24/2024 84.64 000694 84.64
09780 MIDWEST TAPE
I-504896473 ADVANCE DIGITAL PAYMENT E 1/31/2024 950.00 000695 950.00
17900 LOWER COLORADO RIVER AUTHORITY
I-T4C-0002169 MATERIALS AGGREGATION SRVCS E 1/31/2024 253.24 000696 253.24
21650 ESRI
I-94639699 ARCGIS DESKTOP PROGRAM E 1/31/2024 3,324.75 000697 3,324.75
32030 GILLIAM INVESTMENTS: DBA: VANG
I-57447 CLEANING SUPPLIES E 1/31/2024 1,814.90 000698 1,814.90
34490 HALFF ASSOC INC
I-10112283 ENGRG SRVCS THRU 01/14/2024 E 1/31/2024 11,191.96 000699 11,191.96
34770 FIRST STOP HEALTH, LLC
C-CR-01027 CREDIT FOR 50 HMO MEMBERS E 1/31/2024 290.00CR 000700
I-INV-38855 VIRTUAL PRIMARY CARE FEB 24 E 1/31/2024 1,174.50 000700 884.50
36460 KIMLEY-HORN & ASSOCIATES
I-061322303-1223 ROADWAY IMPACT STUDY E 1/31/2024 1,900.00 000701 1,900.00
37360 RANGELINE UTILITY SERVICES, LL
I-2739 EMRGNCY REPAIR 802 N 4TH E 1/31/2024 5,860.00 000702 5,860.00
37670 CITIBANK, N.A.
I-1886 12.08.23 CHAMBER MEETING PRES E 1/31/2024 38.00 000703
I-ACTIVE911 12.19.23 TONING SYSTEM FOR PHONES E 1/31/2024 302.90 000703
I-ALBERTSON 12.07.23 SREYNOLDS RETIREMENT PARTY E 1/31/2024 84.93 000703
I-AVERY 12.08.23 COLORED LABELS E 1/31/2024 159.30 000703
I-BTSB 12.28.23 CHILDREN & JUNIOR FICTION E 1/31/2024 38.02 000703
I-BUZZ 12.25.23 BUZZSPROUT PODCAST E 1/31/2024 22.00 000703
I-CANVA 12.09.23 CANVA E 1/31/2024 119.99 000703
I-CE 01.02.24 DRINKS FOR COUNCIL E 1/31/2024 10.16 000703
I-CE 12.04.23 DRINKS FOR COUNCIL E 1/31/2024 10.16 000703
I-CE 12.18.23 DRINKS FOR COUNCIL E 1/31/2024 10.16 000703
I-CHUYS 12.02.23 EMP DINNER FOR CHRISTMAS EVENT E 1/31/2024 176.17 000703
I-CPLP 12.18.23 LARGE PRINT ADULT FICTION E 1/31/2024 119.00 000703
I-DCBA 12.18.23 2024 BENCH BAR REGISTRATION E 1/31/2024 850.00 000703
I-DCC 12.04.23 CHAMBER LUNCH E 1/31/2024 50.00 000703
I-DCC 12.12.23 PLAT FILING E 1/31/2024 54.50 000703
I-DCC 12.19.23 REAL PROPERTY RECORDINGS E 1/31/2024 188.00 000703
I-DCC 12/04/23 PLAT FILING E 1/31/2024 54.50 000703
I-DCTXMV 12.06.23 REGISTRATION FOR COMMAND TRUCK E 1/31/2024 16.75 000703
I-DCTXMV 12/06/23 SRVC FEE FOR COMMAND TRUCK E 1/31/2024 2.00 000703
292
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 7
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-DOMINOS 01.02.24 FOOD FOR COUNCIL E 1/31/2024 62.65 000703
I-DOMINOS 12.04.23 FOOD FOR COUNCIL E 1/31/2024 62.65 000703
I-DOMINOS 12.18.23 FOOD FOR COUNCIL E 1/31/2024 62.65 000703
I-DRC 12.20.23 DENTON RECORD CHRONICLE SUB E 1/31/2024 114.40 000703
I-ESCH 12.12.23 DOWEL PIN E 1/31/2024 2.35 000703
I-ESCH 12.22.23 DISPUTED DOUBLE CHARGE E 1/31/2024 119.63 000703
I-FB 12.03.23 COTS ADVERTISING E 1/31/2024 20.89 000703
I-FB 12/03/23 COTS ADVERTISING E 1/31/2024 257.10 000703
I-FMSI 12.02.23 COCOA FOR CHRISTMAS E 1/31/2024 100.00 000703
I-GENTLE 12.20.23 OIL CHANGE - FIRE MARSHALL E 1/31/2024 80.00 000703
I-GFOA 12.27.23 RENEWAL FEES E 1/31/2024 170.00 000703
I-GFOA 12.28.23 BUDGET AWARD APP FEE FYB 2023 E 1/31/2024 345.00 000703
I-HD 12.06.23 CEILING FAN E 1/31/2024 159.00 000703
I-HL 12.04.23 SREYNOLDS RETIREMENT PARTY E 1/31/2024 20.46 000703
I-HL 12.07.23 HOBBY LOBBY EMPLOYEE EVENT E 1/31/2024 395.59 000703
I-HL 12.13.23 HOBBY LOBBY EMPLOYEE EVENT E 1/31/2024 46.91 000703
I-HL 12/07/23 SREYNOLDS RETIREMENT PARTY E 1/31/2024 10.42 000703
I-ICMA 12.21.23 ICMA ASSESSMENT E 1/31/2024 50.00 000703
I-ICSC 12.18.23 ICSC RED RIVER E 1/31/2024 625.00 000703
I-JM 12.04.23 EMP LUNCH FOR CHRISTMAS EVENT E 1/31/2024 153.98 000703
I-KNABE 12.05.23 CHRISTMAS AWARDS E 1/31/2024 82.80 000703
I-KROGER 12.08.23 FLOWERS FOR RANELL E 1/31/2024 37.88 000703
I-KRYTERION 12.21.23 ICMA CREDENTIALING E 1/31/2024 78.75 000703
I-MCCLAIN 12.08.23 ONAN GENERATOR OIL E 1/31/2024 90.32 000703
I-MIGS 12.20.23 EMP CHRISTMAS LUNCHEON E 1/31/2024 605.00 000703
I-NBC 12.14.23 NOTHING BUNDT CAKE EMP EVENT E 1/31/2024 83.00 000703
I-NTE 12.11.23 RAINSUIT/WINCH/JACKET E 1/31/2024 343.93 000703
I-NTE 12.19.23 4X FOLDING KNIVES E 1/31/2024 53.96 000703
I-NWS 12.19.23 BUSHING/VALVE/TEFLON/NIPPLE E 1/31/2024 60.32 000703
I-RAMADA 12.04.23 HOTEL ROOM FOR DEPLOYMENT E 1/31/2024 1,782.15 000703
I-RAMADA 12.17.23 HOTEL STAY FOR DEPLOYMENT E 1/31/2024 1,782.15 000703
I-ROMAS 12.13.23 ROMAS EMPLOYEE LUNCH E 1/31/2024 41.78 000703
I-SB&J 12.04.23 SAMS BALLOONS E 1/31/2024 350.00 000703
I-SEF 12.11.23 TABLE SPONSOR SEF E 1/31/2024 300.00 000703
I-SIB 12.05.23 SEND IN BLUE E 1/31/2024 25.00 000703
I-SPCL 12.05.23 SPREADSHEET FUNDAMENTAL CERT E 1/31/2024 578.00 000703
I-TCFP 12.20.23 FIRE COMMISSION RENEWAL PHIPPS E 1/31/2024 122.96 000703
I-TCPA 12.04.23 ACCOUNTANT JOB POSTING E 1/31/2024 299.00 000703
I-TML 12.11.23 TML DUES E 1/31/2024 50.00 000703
I-TML 12.21.23 BOAT DUES E 1/31/2024 65.00 000703
I-TML 12.22.23 TMCA DUES E 1/31/2024 505.80 000703
I-TMOBILE 12.16.23 TMOBILE LIBRARY HOTSPOTS E 1/31/2024 143.50 000703
I-TR 12.15.23 OCONNORS TX CPRC SET E 1/31/2024 222.00 000703
I-TR 12.26.23 WESTLAW PROFLEX NOV 2023 E 1/31/2024 240.45 000703
I-TRAPS 12.21.23 TRAPS MEMBERSHIP E 1/31/2024 100.00 000703
I-TRAPS 12.28.23 TRAPS MEMBERSHIP E 1/31/2024 100.00 000703
I-TRUP 12.13.23 FORM 1099 WEBINAR E 1/31/2024 189.00 000703
I-TSC 12.01.23 BIBS/JACKETS E 1/31/2024 449.95 000703
293
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 8
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-TSC 12.11.23 INSULATED BIBS E 1/31/2024 76.49 000703
I-TWROAKS 12.05.23 TOWERING OAKS EMPLOYEE EVENT E 1/31/2024 284.38 000703
I-TX.GOV 12.18.23 2X SRVC FEES E 1/31/2024 4.00 000703
I-TX.GOV 12/18/23 SRVC FEE E 1/31/2024 2.00 000703
I-TXDMV 12.18.23 2X STATE REGISTRATIONS E 1/31/2024 15.75 000703
I-TXDMV 12/18/23 STATE REGISTRATION LP1431648 E 1/31/2024 8.25 000703
I-TXEDC 12.04.23 TXEDC MEMBERSHIP E 1/31/2024 550.00 000703
I-TXEDC 12.08.23 TXEDC WEBINAR E 1/31/2024 79.00 000703
I-UPS 12.15.23 SHIP PART FOR COMMAND TRUCK E 1/31/2024 12.54 000703
I-UPS 12.17.23 SHIP PART FOR COMMAND TRUCK E 1/31/2024 19.50 000703
I-VP 12.19.23 VISTAPRINT BUSINESS CARDS E 1/31/2024 98.39 000703
I-WM 12.02.23 TIMER FOR CHRISTMAS TREE E 1/31/2024 5.68 000703
I-WM 12.05.23 BIRD FEEDER PROGRAM E 1/31/2024 20.18 000703
I-WM 12.07.23 CANDY FOR OUTREACH EVENT E 1/31/2024 48.84 000703
I-WWSS 12.15.23 GLOVES E 1/31/2024 478.84 000703
I-ZOOM 12.24.23 ZOOM SUBSCRIPTION E 1/31/2024 115.99 000703
I-ZOOM 12/24/23 ZOOM SUBSCRIPTION E 1/31/2024 130.90 000703 15,898.65
37880 BRIGHTSPEED
I-01.10.2024 PHONE 01/10/24 - 02/09/24 E 1/31/2024 299.28 000704 299.28
38390 AMAZON CAPITAL SERVICES, INC.
C-13GL-1J7V-439H RETURN REFLECTIVE SAFETY VESTS E 1/31/2024 221.76CR 000705
C-1FK7-MQ7M-9FX1 RETURN UNIFORM SHIRTS E 1/31/2024 75.98CR 000705
I-11D4-6RN9-76WM RED PANDA CHLDRNS BOOKS E 1/31/2024 47.07 000705
I-14GP-WCHN-6YKR STAR TREE TOPPER E 1/31/2024 49.99 000705
I-14QK-LM93-3W7K 10X 12PK YELLOW LEGAL PADS E 1/31/2024 224.90 000705
I-1DPH-CJLC-DTGJ UNIFORM SHIRTS E 1/31/2024 450.18 000705
I-1L6H-DC6M-X47V JACKET BOLZ E 1/31/2024 55.99 000705
I-1NFV-H3XR-1JLT 2X SAMSUNG 27" MONITORS E 1/31/2024 248.64 000705
I-1NHJ-3PM9-1TXC MRS. CLAUS OUTFIT E 1/31/2024 51.99 000705
I-1PDM-YD9R-RR69 CRAFT VINYL/IPHONE CASE/POMPOM E 1/31/2024 32.12 000705
I-1TNR-36J4-4F1J SURFACE PREP/PAPER/KNIFE/PAINT E 1/31/2024 92.10 000705
I-1VWN-WRJQ-71L6 DP TO HDMI CORD E 1/31/2024 19.95 000705
I-1X4H-FTP9-X43H BISSELL VACUUM E 1/31/2024 106.44 000705
I-1X93-TV1Q-DF79 SAFETY VESTS E 1/31/2024 120.31 000705
I-1Y6H-JPX6-3YML WORKBENCH/CABINET/LOCKER E 1/31/2024 1,118.15 000705 2,320.09
09600 AFLAC
C-265705 AFLAC ROUNDING R 1/03/2024 0.03CR 084677
I-AFKPY 12.01.23 INSURANCE R 1/03/2024 220.33 084677
I-AFKPY 12.15.23 INSURANCE R 1/03/2024 220.33 084677
I-AFLPY 12.01.23 INSURANCE R 1/03/2024 679.09 084677
I-AFLPY 12.15.23 INSURANCE R 1/03/2024 652.31 084677 1,772.03
294
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 9
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
33900 APSCO, INC
I-S1419489.001 FLANGE KITS R 1/03/2024 960.74 084678 960.74
37370 AQUA METRIC SALES COMPANY
I-INV0098644 WATER/ELECTRIC METER SYST R 1/03/2024 68,293.12 084679 68,293.12
00420 BOUND TREE MEDICAL, LLC
I-85182169 CATHETER/IV FLUSH/CAPNOLINE R 1/03/2024 493.07 084680
I-85183905 SODIUM BICARBONATE R 1/03/2024 196.95 084680 690.02
23790 TERRY WEST
I-4259 B ADDITIONAL FLOOR FLOAT R 1/03/2024 100.00 084681 100.00
17950 CLAYTON, ZAC
I-INV0032 EMRGNCY WELD @ WELL #6 R 1/03/2024 400.00 084682 400.00
00800 COSERV ELECTRIC
I-DEC 23 DEC 23 ELECTRIC R 1/03/2024 3,295.84 084683 3,295.84
00740 DCAD
I-10026 2024 DCAD LOCAL SUPPORT R 1/03/2024 14,640.58 084684 14,640.58
34680 EHV SOLUTIONS, LLC.
I-2648 METER PARTS: TL-5276/W R 1/03/2024 288.23 084685 288.23
36370 FOSSIL POINTE SPORTING GROUNDS
I-100727 RANGE MEMBERSHIP FOR PD R 1/03/2024 1,700.00 084686 1,700.00
34670 FREEDOM COMMERCIAL SERVICES, L
I-2023-3034 MOW/TRIM 304 S 1ST ST R 1/03/2024 85.00 084687 85.00
18790 FUELMAN
I-NP65642346 FUEL 12/18/23 - 12/24/23 R 1/03/2024 2,605.84 084688
I-NP65670433 FUEL 12/25/23 - 12/31/23 R 1/03/2024 2,546.89 084688 5,152.73
07350 GENTLE'S OIL AND TIRE
I-121923 2 MOT 13L ENG OIL/1 DIS TRANS R 1/03/2024 34.00 084689 34.00
28820 GLENN POLK AUTOPLEX INC
I-C4CS870222 RUNNING BOARDS/CEL/OIL SENSOR R 1/03/2024 1,500.06 084690
I-C4CS870376 FRONT/REAR BRAKE JOB R 1/03/2024 1,299.48 084690
I-C4CS870433 WHEEL HUB/MOUNT & BALANCE TIRE R 1/03/2024 844.02 084690 3,643.56
295
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 10
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
29620 GOODYEAR COMMERCIAL TIRE
I-233-1026440 2X 265/60R17 EAGLE RSA TIRES R 1/03/2024 244.78 084691 244.78
08210 KWIK KAR
I-8101-0033169 STATE INSPECTION LP1371565 R 1/03/2024 7.00 084692 7.00
32430 MODERN LEASING INC. OF IOWA
I-59109998 JAN 24 MEDICAL VENDING MACHINE R 1/03/2024 348.42 084693 348.42
35430 NORTH TEXAS FIRE EXTINGUISHER
I-000081 5# FIRE EXTINGUISHER/MOUNT R 1/03/2024 2,309.41 084694 2,309.41
08690 O'REILLY AUTO PARTS
C-1959-119042 BRAKE ROTOR/GEAR OIL/FILLER R 1/03/2024 100.52CR 084695
I-1959-118598 EXTERIOR OF/CARWASH 16OZ R 1/03/2024 42.68 0.85CR 084695
I-1959-118838 BRAKECLN/GREASE/THRDLOCK R 1/03/2024 56.94 1.14CR 084695
I-1959-118856 AXLE SEAL/BRG R 1/03/2024 94.43 1.89CR 084695
I-1959-119082 MICRO FUSES R 1/03/2024 4.50 0.09CR 084695
I-1959-119165 WHL BRG/WHL RCE/BRG RCE/OIL R 1/03/2024 132.81 2.66CR 084695
I-1959-119431 OIL/OIL STABILIZER R 1/03/2024 73.44 1.47CR 084695
I-1959-120033 SILICONE/GEAR OIL R 1/03/2024 89.94 1.80CR 084695
I-1959-120077 BRAKECLN/4OZ SLIP ADD R 1/03/2024 25.52 0.51CR 084695 409.33
12820 RICOH USA, INC
I-107887041 EQPMNT LSE 01/12/23-02/11/24 R 1/03/2024 914.00 084696 914.00
32870 SAM'S CLUB/SYNCHRONY BANK
I-SAM'S 12.14.23 EMPLOYEE HOLIDAY EVENT ITEMS R 1/03/2024 204.76 084697
I-WM 12.13.23 EMPLOYEE HOLIDAY EVENT ITEMS R 1/03/2024 285.76 084697
I-WM 12.15.23 EMPLOYEE HOLIDAY EVENT ITEMS R 1/03/2024 79.58 084697 570.10
25020 SANGER HARDWARE
I-2570 FUSE TIME DELAY 20A R 1/03/2024 68.97 084698
I-2587 1/4" LEADER AIR HOSE R 1/03/2024 14.99 084698
I-2588 1/4" NIPPLE/THREAD TAPE R 1/03/2024 4.98 084698
I-2589 1/4" LEADER AIR HOSE 60" R 1/03/2024 15.99 084698
I-2594 HEX KEY SETS R 1/03/2024 40.58 084698
I-2602 PLIERS/HACKSAW/BUSHING R 1/03/2024 36.16 084698
I-2607 2 THERMOSTATS R 1/03/2024 63.98 084698
I-2621 PAINT THINNER/HAND WARMER R 1/03/2024 45.54 084698
I-2623 ROLLER FRAM 9"/ACE BETTER RLR R 1/03/2024 16.58 084698
I-2630 BETTER RLR/GOOF OFF/CITRI GEL R 1/03/2024 65.97 084698
I-2633 STUD FINDER R 1/03/2024 26.99 084698
I-2635 2 PVC TEES R 1/03/2024 47.98 084698
I-2638 4PK 2032 BATTERIES R 1/03/2024 12.99 084698
I-2640 CITRI-STRIP GEL R 1/03/2024 57.98 084698
I-2641 ACETONE R 1/03/2024 25.99 084698
I-2643 SFTY FENCING/U-POST R 1/03/2024 90.92 084698
296
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 11
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-2645 PLIERS R 1/03/2024 21.99 084698
I-2652 4 WAY SHUT OFF/LEADER HOSE R 1/03/2024 45.98 084698
I-2653 TOOL STRIPPER/CRIMPER R 1/03/2024 9.99 084698
I-2655 PVC SCH40 2"X10 R 1/03/2024 22.99 084698
I-2656 MOUNTING TAPE/RESTROOM SIGN R 1/03/2024 17.18 084698
I-2667 WRENCH/MARKING PAINT R 1/03/2024 47.97 084698
I-2674 PARTS FOR WEEDEATER R 1/03/2024 50.00 084698
I-2693 WD-40/STIHL PRODUCT R 1/03/2024 23.99 084698 876.68
29190 STITCHIN' AND MORE CUSTOM GRAP
I-2620 DECORATED SHIRTS/HOODIES R 1/03/2024 335.00 084701 335.00
34220 UNIFIRST CORPORATION
I-2900068103 MATS - CITY HALL R 1/03/2024 15.82 084702
I-2900068105 UNIFORMS R 1/03/2024 29.08 084702
I-2900068106 UNIFORMS R 1/03/2024 37.16 084702
I-2900068107 UNIFORMS R 1/03/2024 17.04 084702
I-2900068108 MATS R 1/03/2024 10.53 084702 109.63
03440 VERMEER TEXAS-LOUISIANA
I-P0114518 HOSE/SUCTION TOOL/4" GASKET R 1/03/2024 326.09 084703 326.09
09550 WATER TECH, INC.
I-136754 12 CHLORINE CYLINDERS R 1/03/2024 2,460.00 084704 2,460.00
03680 WHITMIRE LINE CLEARANCE, INC
I-S23-1202 TREE TRIMMING 2023-2024 R 1/03/2024 4,140.00 084705 4,140.00
38160 WILSON MCCLAIN PLUMBING
I-1170523 PLUMBING PARTS/LABOR 209 N 5TH R 1/03/2024 145.00 084706 145.00
21610 WITMER PUBLIC SAFETY GROUP, IN
I-SO328339 WILAND PACKS/BUNKER BOOTS R 1/03/2024 2,901.37 084707 2,901.37
28710 AFFORD IT TIRES SANGER LLC
I-0001711 LABOR CHARGE X2 R 1/10/2024 50.00 084708
I-0001712 TIRE PATCH R 1/10/2024 20.00 084708 70.00
25070 ALL AMERICAN DOGS INC
I-5386 JANUARY 24 SHELTER SERVICE R 1/10/2024 7,160.00 084709 7,160.00
00420 BOUND TREE MEDICAL, LLC
I-85188599 STETHOSCOPE/ET TUBE/ELECTRODES R 1/10/2024 481.27 084710 481.27
297
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 12
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
36200 DALLAS NEXT LLC
I-2304031 DRC RELOCATION GUIDE R 1/10/2024 2,750.00 084711 2,750.00
25730 DATAPROSE, LLC
I-DP2305258 DEC 23 LATE/STMT/OTHER R 1/10/2024 3,262.55 084712 3,262.55
28150 ENDERBY GAS
I-1259977 20# CYLINDER FILL R 1/10/2024 16.50 084713 16.50
36340 FAMILY FIRST AUTO CARE
I-5208 STATE INSPECTION LP1431648 R 1/10/2024 25.50 084714 25.50
23820 FERGUSON ENTERPRISES, LLC
I-1450842 FLANGE SET/TEE/TAP BLND R 1/10/2024 627.61 084715 627.61
18790 FUELMAN
I-NP65748903 FUEL 01/01/24 - 01/07/24 R 1/10/2024 2,254.99 084716 2,254.99
07350 GENTLE'S OIL AND TIRE
I-1224 8QT OIL & FILTER/LR TIRE R 1/10/2024 92.00 084717
I-1224-1 8QT OIL & FILTER R 1/10/2024 77.00 084717 169.00
29620 GOODYEAR COMMERCIAL TIRE
I-233-1026448 1X 265/60R17 EAGLE RSA R 1/10/2024 122.39 084718
I-233-1026460 2X 265/60R17 EAGLE RSA R 1/10/2024 265.00 084718 387.39
37150 INSTANT INSPECTOR
I-3614 HEALTH INSPECTION R 1/10/2024 125.00 084719 125.00
39800 JACKSON, KYLE D
I-REIMBURSE 12.23.23 REIMBURSE FOR BOOTS R 1/10/2024 159.99 084720 159.99
08210 KWIK KAR
I-8101-0033554 OIL CHANGE/ENGINE TREATMENT R 1/10/2024 149.95 084721 149.95
17060 LEAD ll EXCELLENCE
I-12252023SFD CE FOR OCT/NOV/DEC 2023 R 1/10/2024 648.00 084722 648.00
29030 MCCREARY, VESELKA, BRAGG & ALL
I-280075 NOV 23 WARRANT COLLECTION R 1/10/2024 188.40 084723 188.40
16060 NEIGHBORS, ANDREW
I-REIMBURSE 12.23.23 REIMBURSE FOR BOOTS R 1/10/2024 185.00 084724 185.00
298
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 13
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
31690 NEWGEN STRATEGIES & SOLUTIONS
I-17263 WW SRVC MUD NO 12 STUDY R 1/10/2024 2,346.25 084725 2,346.25
36990 NORTEX COMMUNICATIONS COMPANY
I-10844583 INTERNET & PHONE JAN 24 R 1/10/2024 7,317.10 084726 7,317.10
08690 O'REILLY AUTO PARTS
I-1959-118586 BATTERY CHARGER R 1/10/2024 194.99 084727
I-1959-121720 WIPER BLADES R 1/10/2024 66.48 1.33CR 084727 260.14
02970 OFFICE DEPOT
I-344154535001 CUPS R 1/10/2024 2.99 084728
I-345069760001 COFFEE/CUPS/FORKS/NAPKINS R 1/10/2024 37.23 084728
I-345961594001 COPY PAPER R 1/10/2024 77.98 084728 118.20
14980 POLYDYNE, INC.
I-1791259 POLYMER FOR WTTP R 1/10/2024 2,362.50 084729 2,362.50
36520 POWER ENGINEERS, INC.
I-ARIV1085314 GNRL ENGINEERING/SUPPORT R 1/10/2024 735.00 084730 735.00
33820 POWER-D UTILITY SERVICES, LLC
I-2401 PROFESSIONAL SERVICES DEC 23 R 1/10/2024 1,000.00 084731
I-2401 B I-35 ELECTRIC RELOCATION R 1/10/2024 2,500.00 084731 3,500.00
25020 SANGER HARDWARE
I-2439 ADPTRS/BUSHING/FSTNRS R 1/10/2024 18.95 084732
I-2583 CORD EXTN R 1/10/2024 69.99 084732
I-2675 TRUFUEL/BAR & CHAIN OIL R 1/10/2024 46.96 084732
I-2684 CHAINSAW BLADES R 1/10/2024 163.96 084732
I-2694 BIBB HOSE R 1/10/2024 16.99 084732
I-2698 THREAD SEALANT R 1/10/2024 9.99 084732
I-2699 PIPE CUTR/VALVE/NIPPLE/TAPE R 1/10/2024 147.93 084732
I-2701 WIRE BRUSH R 1/10/2024 6.59 084732 481.36
18620 STERICYCLE
I-8005627835 JAN 24 MEDICAL WASTE R 1/10/2024 265.15 084733 265.15
29190 STITCHIN' AND MORE CUSTOM GRAP
I-2624 JACKETS R 1/10/2024 131.00 084734
I-2625 JACKETS R 1/10/2024 131.00 084734
I-2627 JACKET R 1/10/2024 43.00 084734
I-2634 SIGNS/BANNERS COTS R 1/10/2024 400.00 084734 705.00
299
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 14
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
30600 TASC
I-IN2933233 FSA ADMIN FEES 1/1/24-3/31/24 R 1/10/2024 165.59 084735 165.59
02690 TECHLINE, INC.
I-1568306-00 METER SEALS W SEU IMPRINT R 1/10/2024 3,080.00 084736 3,080.00
06930 TEXAS ELECTRIC COOPERATIVES
I-INVLC019285 SAFETY CLASSES 2024 R 1/10/2024 6,018.00 084737 6,018.00
05350 TEXAS EXCAVATION SAFETY SYST
I-23-20793 MSG FEES - NOV 2023 R 1/10/2024 172.90 084738 172.90
34940 TEXAS TANK SERVICES
I-6605 EXAMINE PRSSRE STRGE TANK R 1/10/2024 2,100.00 084739 2,100.00
37730 THE ANTERO GROUP, LLC.
I-SAN-2201-2312 REWRITE/UPDATE ZONING R 1/10/2024 715.00 084740
I-SAN-2301-2312 HOUSING STUDY R 1/10/2024 4,392.50 084740 5,107.50
31750 UNDERWOOD'S HEATING & AIR
I-37802695 SRVC CALL 209 N 5TH ST R 1/10/2024 85.00 084741 85.00
34220 UNIFIRST CORPORATION
I-2900069029 MATS - CITY HALL R 1/10/2024 15.82 084742
I-2900069031 UNIFORMS R 1/10/2024 29.08 084742
I-2900069032 UNIFORMS R 1/10/2024 37.16 084742
I-2900069033 UNIFORMS R 1/10/2024 17.04 084742
I-2900069034 MATS R 1/10/2024 10.53 084742 109.63
11430 USABLUEBOOK
I-INV00212347 SAMPLE CELLS R 1/10/2024 204.79 084743 204.79
03680 WHITMIRE LINE CLEARANCE, INC
I-S23-1203 TREE TRIMMING 2023-2024 R 1/10/2024 4,600.00 084744 4,600.00
38160 WILSON MCCLAIN PLUMBING
I-1170707 REPLACED 6 GALLON WATER HEATER R 1/10/2024 322.90 084745 322.90
1 ALLISON, SUSAN
I-000202401090011 US REFUND R 1/10/2024 119.22 084746 119.22
1 GRAMS, CLINTON R
I-000202401090010 US REFUND R 1/10/2024 49.36 084747 49.36
300
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 15
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 HEARON, CHELSEA
I-000202401090012 US REFUND R 1/10/2024 67.74 084748 67.74
1 IMPRESSION HOMES
I-000202401090014 US REFUND R 1/10/2024 531.82 084749 531.82
1 IMPRESSION HOMES
I-000202401090015 US REFUND R 1/10/2024 539.20 084750 539.20
1 IMPRESSION HOMES
I-000202401090016 US REFUND R 1/10/2024 526.02 084751 526.02
1 IMPRESSION HOMES
I-000202401090017 US REFUND R 1/10/2024 565.86 084752 565.86
1 IMPRESSION HOMES
I-000202401090018 US REFUND R 1/10/2024 552.75 084753 552.75
1 KARL KLEMENT PROPER
I-000202401090009 US REFUND R 1/10/2024 4.30 084754 4.30
1 TGC CUSTOM HOMES
I-000202401090013 US REFUND R 1/10/2024 584.70 084755 584.70
1 TGC CUSTOM HOMES
I-000202401090020 US REFUND R 1/10/2024 592.80 084756 592.80
1 TGC CUSTOM HOMES, LL
I-000202401090019 US REFUND R 1/10/2024 579.96 084757 579.96
1 TGC CUSTOM HOMES, LL
I-000202401090021 US REFUND R 1/10/2024 562.02 084758 562.02
1 US ULTRA HOMES, LLC
I-000202401090022 US REFUND R 1/10/2024 590.10 084759 590.10
14470 UNITED WAY
I-UN PY 1.12.24 DONATIONS V 1/12/2024 5.00 084760 5.00
14470 UNITED WAY
M-CHECK UNITED WAY VOIDED V 1/12/2024 084760 5.00CR
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY 1.12.24 FOUNDATION-ISD V 1/12/2024 2.50 084761 2.50
301
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 16
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
15830 SANGER EDUCATION FOUNDATION IN
M-CHECK SANGER EDUCATION FOUNDATVOIDED V 1/12/2024 084761 2.50CR
33300 HSA BANK
I-HSAPY 1.12.24 HSA V 1/12/2024 1,415.13 084762 1,415.13
33300 HSA BANK
M-CHECK HSA BANK VOIDED V 1/12/2024 084762 1,415.13CR
14470 UNITED WAY
I-UN PY 1.12.24 DONATIONS R 1/12/2024 Reissue 084763 5.00
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY 1.12.24 FOUNDATION-ISD R 1/12/2024 Reissue 084764 2.50
33300 HSA BANK
I-HSAPY 1.12.24 HSA R 1/12/2024 Reissue 084765 1,415.13
21740 ACQUIRE CCTV
I-2013 MOVE SERVER/CMS SOFTWARE/TRVL R 1/17/2024 625.00 084766 625.00
28710 AFFORD IT TIRES SANGER LLC
I-0001729 4X S/T 205-75-15 R 1/17/2024 420.00 084767
I-0001733 4X 265-70-17 ATTURO A/T R 1/17/2024 700.00 084767 1,120.00
01550 ATMOS ENERGY
I-01/12/24 GAS 12/02/23 - 01/02/24 R 1/17/2024 1,220.86 084768 1,220.86
25610 AUSTIN LANE TECHNOLOGIES, INC
I-201250 CONFIGURATION/DEPLOYMENT R 1/17/2024 450.00 084769
I-201274 NETWORK MAINTENANCE JAN 24 R 1/17/2024 11,145.00 084769 11,595.00
00390 BILL UTTER FORD, INC.
I-481570 MOTOR WORK - FORD F550 R 1/17/2024 4,573.68 084770 4,573.68
23880 BUREAU VERITAS NORTH AMERICA,
I-RI 23062043 FIRE REVIEW 1002 COWLING RD R 1/17/2024 1,750.00 084771
I-RI 23062044 FIRE REVIEW 6100 N STEMMONS R 1/17/2024 250.00 084771
I-RI 23062045 NEW REVIEW 7008 ADTEL LN R 1/17/2024 150.00 084771
I-RI 23062046 NEW REVIEW 4102 LIGA LN R 1/17/2024 150.00 084771
I-RI 23062047 ALTER REVIEW 1660 W CHAPMAN DR R 1/17/2024 606.59 084771
I-RI 23062048 NEW REVIEW 4700 ELITE DR R 1/17/2024 150.00 084771 3,056.59
302
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 17
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
26350 C & G ELECTRIC, INC
I-42932 WELL 6 SWTCH/WELL 9 VLV/LEDS R 1/17/2024 1,747.00 084772 1,747.00
35470 DURAN PHOTOGRAPHY
I-2066 CM & MAYOR VIDEOS 23-24 R 1/17/2024 550.00 084773 550.00
34360 ENVIRONMENTAL MONITORING LABOR
I-23120094 CBOD/TSS/NH3N/TRIP/SLUDGE R 1/17/2024 2,792.00 084774 2,792.00
36340 FAMILY FIRST AUTO CARE
I-5369 6QT OIL CHANGE/COOLANT R 1/17/2024 56.40 084775 56.40
23820 FERGUSON ENTERPRISES, LLC
I-1450290 3X 2" GATE VLV R 1/17/2024 1,724.97 084776
I-1452729 500X 3/4 X 1/8 MTR COUP GSKT R 1/17/2024 100.00 084776 1,824.97
31340 FIRST CHECK APPLICANT SCREENIN
I-23660 4X BACKGROUND CHECKS R 1/17/2024 123.00 084777 123.00
18790 FUELMAN
I-NP65775445 FUEL 01/08/24 - 01/14/24 R 1/17/2024 2,876.50 084778 2,876.50
01070 GALLS INC.
C-026513268 PATROL BOOT 781-ALLEN-021323 R 1/17/2024 101.15CR 084779
I-026660747 TACHYON 8IN 779-SCOTT-10323 R 1/17/2024 157.95 084779 56.80
33060 HAMMONDS, RAMIE
I-MILEAGE 01.16.24 MILEAGE TO DENTON CO. COURTS R 1/17/2024 66.81 084780 66.81
32640 LLOYD GOSSELINK ROCHELLE & TOW
I-97546901 CCNS AND DISTRICTS NOV 23 R 1/17/2024 233.00 084781 233.00
01570 LOWE'S COMPANIES, INC.
I-85192 12-GAL WTR HTR/DRAIN PAN R 1/17/2024 415.04 084782 415.04
08690 O'REILLY AUTO PARTS
I-1959-119643 PLIERS/CAP WRENCH R 1/17/2024 39.97 084783
I-1959-119751 HOSE CLAMPS R 1/17/2024 3.39 084783
I-1959-119755 100PCWIRETIE R 1/17/2024 8.49 084783
I-1959-121053 3X 20OZTRUCKTRT R 1/17/2024 37.77 084783 89.62
02970 OFFICE DEPOT
I-340741241001 DEC 23 WTR RENT WWTP R 1/17/2024 6.50 084784
I-343084461001 LABELS/PENS R 1/17/2024 37.15 084784
I-343867939001 EXPAND FOLDERS R 1/17/2024 28.55 084784
I-345140416001 DEC 23 WTR RENT FD R 1/17/2024 38.50 084784
I-346529360001 WALL CALENDAR R 1/17/2024 15.99 084784
I-347538108001 HP INK R 1/17/2024 73.94 084784
303
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 18
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-348132860001 DEC 23 WTR RENT CITY HALL R 1/17/2024 33.25 084784
I-348132872001 DEC 23 WTR RENT PW R 1/17/2024 16.50 084784
I-348132874001 DEC 23 WTR RENT COURT R 1/17/2024 22.75 084784
I-348132883001 DEC 23 WTR RENT PD R 1/17/2024 12.25 084784
I-348132886001 DEC 23 WTR RENT WWTP R 1/17/2024 6.00 084784
I-348132892001 DEC 23 WTR RENT STREETS R 1/17/2024 7.00 084784 298.38
36840 REPUBLIC SERVICES, INC.
I-0615-001892521 BRUSH COLLECTION SRVCS R 1/17/2024 772.51 084785 772.51
25020 SANGER HARDWARE
I-2649 2X TRUFUEL 4-CYCLE 110 OZ R 1/17/2024 57.98 084786 57.98
30600 TASC
I-IN2991211 FSA ADMIN FEE 4/1/24 - 6/30/24 R 1/17/2024 388.28 084787 388.28
31590 THOMPSON PIPE GROUP - DALLAS
I-0076722-IN CRPS AND SEALANT R 1/17/2024 1,299.60 084788 1,299.60
34220 UNIFIRST CORPORATION
I-2900070144 MATS - CITY HALL R 1/17/2024 15.82 084789
I-2900070146 UNIFORMS R 1/17/2024 29.08 084789
I-2900070147 UNIFORMS R 1/17/2024 37.16 084789
I-2900070148 UNIFORMS R 1/17/2024 17.04 084789
I-2900070149 MATS R 1/17/2024 10.53 084789 109.63
05510 WASTE CONNECTIONS
I-2262687V190 SLUDE REMOVAL R 1/17/2024 4,785.72 084790 4,785.72
05510 WASTE CONNECTIONS
I-2281889V190 SLUDGE REMOVAL R 1/17/2024 3,073.15 084791 3,073.15
05510 WASTE CONNECTIONS
I-DEC 23 SOLID WASTE DEC 2023 R 1/17/2024 93,399.78 084792 93,399.78
09550 WATER TECH, INC.
I-137453 12X CHLORINE CYLINDERS R 1/17/2024 2,460.00 084793 2,460.00
1 BURTON, KELSEY
I-000202401160031 US REFUND R 1/17/2024 1,284.33 084794 1,284.33
1 GRAY, ANNA E
I-000202401160029 US REFUND R 1/17/2024 216.66 084795 216.66
304
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 19
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
1 HERNANDEZ, MISTY
I-000202401160023 US REFUND R 1/17/2024 145.39 084796 145.39
1 IMPRESSION HOMES
I-000202401160032 US REFUND R 1/17/2024 560.10 084797 560.10
1 IMPRESSION HOMES
I-000202401160033 US REFUND R 1/17/2024 534.41 084798 534.41
1 IMPRESSION HOMES
I-000202401160034 US REFUND R 1/17/2024 556.74 084799 556.74
1 IMPRESSION HOMES
I-000202401160035 US REFUND R 1/17/2024 456.20 084800 456.20
1 KHANI, CARLA
I-000202401160026 US REFUND R 1/17/2024 153.80 084801 153.80
1 PETTINGILL, DARCI
I-000202401160025 US REFUND R 1/17/2024 40.87 084802 40.87
1 RESIDENTIAL SOLUTION
I-000202401160028 US REFUND R 1/17/2024 54.39 084803 54.39
1 SADEGHIAN, AMY
I-000202401160024 US REFUND R 1/17/2024 103.12 084804 103.12
1 SMITH, AUSTIN M
I-000202401160027 US REFUND R 1/17/2024 137.40 084805 137.40
1 TGC CUSTOM HOMES, LL
I-000202401160036 US REFUND R 1/17/2024 534.36 084806 534.36
1 YOUNG, NATHAN G
I-000202401160030 US REFUND R 1/17/2024 58.56 084807 58.56
14470 UNITED WAY
I-UN PY 01.26.24 DONATIONS R 1/26/2024 5.00 084808 5.00
15830 SANGER EDUCATION FOUNDATION IN
I-SGFPY 01.26.24 FOUNDATION-ISD R 1/26/2024 2.50 084809 2.50
33300 HSA BANK
I-HSAPY 01.26.24 HSA R 1/26/2024 1,415.13 084810 1,415.13
305
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 20
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
00200 ADAMS EXTERMINATING CO.
I-1085413 PEST CONTROL SERVICES R 1/24/2024 75.00 084811
I-1085414 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085415 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085416 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085417 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085419 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085420 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085421 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085422 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085423 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085425 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085426 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085427 PEST CONTROL SERVICES R 1/24/2024 75.00 084811
I-1085428 PEST CONTROL SERVICES R 1/24/2024 55.00 084811
I-1085429 PEST CONTROL SERVICES R 1/24/2024 55.00 084811 865.00
33900 APSCO, INC
I-S1411281.003 2X 2" PVC PACK JOINT X CTS R 1/24/2024 414.10 084813 414.10
33050 BLUE MOON SPORTSWEAR INC
I-81054 NOMEX THARDY R 1/24/2024 108.00 084814
I-81055 PULLOVER CHENSLEY R 1/24/2024 112.99 084814
I-81056 PULLOVER DPARSONS R 1/24/2024 112.99 084814 333.98
31670 BOOT BARN
C-113174 TAX CREDIT FOR INV 112927 R 1/24/2024 12.62CR 084815
I-081039 JEAN ALLOWANCE JNIXON R 1/24/2024 297.78 084815
I-112927 BOOT ALLOWANCE JHERNANDEZ R 1/24/2024 165.61 084815 450.77
00420 BOUND TREE MEDICAL, LLC
I-85203236 CAPNOLINE/TRANSPORTER/GLOVES R 1/24/2024 738.61 084816 738.61
26090 D & L FEEDS INC
I-4269/6 #12 TRUPER ALUM SCOOP R 1/24/2024 49.99 084817 49.99
00810 DENTON COUNTY FIRE CHIEF'S ASS
I-DUES 2024-24 ANNUAL DUES 1/1/24 - 12/31/24 R 1/24/2024 280.00 084818 280.00
36340 FAMILY FIRST AUTO CARE
I-5393 STATE INSPECTION LP1431627 R 1/24/2024 25.50 084819
I-5405 STATE INSPECTION LP1373105 R 1/24/2024 7.00 084819 32.50
306
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 21
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
18790 FUELMAN
I-NP65798544 FUEL 01/15/24 - 01/21/24 R 1/24/2024 2,857.33 084820 2,857.33
28820 GLENN POLK AUTOPLEX INC
I-C4CS870712 ALIGNMENT/CABIN FILTER/WIPERS R 1/24/2024 263.88 084821
I-DOCS551093 EMRGNCY REPAIR RESCUE R 1/24/2024 4,431.03 084821 4,694.91
40070 HIX, STEVEN E
I-PER DIEM 01.22.24 PER DIEM 12/17/23 - 01/01/24 R 1/24/2024 750.00 084822 750.00
37220 HOLIDAY INN EXPRESS & SUITES D
I-4Q-2023 H.O.T. GRANT PAYMENT 4Q-2023 R 1/24/2024 19,768.62 084823 19,768.62
20220 INGRAM LIBRARY SERVICES
I-79731354 ADULT NON-FICTION BOOK R 1/24/2024 33.04 084824
I-79731355 JUNIOR FICTION BOOK R 1/24/2024 10.22 084824 43.26
37150 INSTANT INSPECTOR
I-3516 HEALTH INSPECTION R 1/24/2024 125.00 084825 125.00
08210 KWIK KAR
I-8101-0034037 STATE INSPECTION LP1371599 R 1/24/2024 25.50 084826
I-8101-0034039 STATE INSPECTION LPJHN4966 R 1/24/2024 25.50 084826
I-818-0034096 FULL SRVC OIL CHANGE/INSPECT R 1/24/2024 206.44 084826 257.44
25060 LEMONS PUBLICATIONS INC
I-11597 FULL PAGE AD 5 WKS DEC 23 R 1/24/2024 750.00 084827 750.00
29030 MCCREARY, VESELKA, BRAGG & ALL
I-280371 UB COLLECTION FEES R 1/24/2024 97.89 084828 97.89
31690 NEWGEN STRATEGIES & SOLUTIONS
I-16865 WW SRVC MUD NO 12 STUDY R 1/24/2024 2,242.35 084829 2,242.35
08690 O'REILLY AUTO PARTS
I-1959-116798 FUSES/CLEAN WPS/PROTECTNT R 1/24/2024 29.15 084830 29.15
02970 OFFICE DEPOT
I-348607470001 W2 FORMS/ENVELOPES R 1/24/2024 216.70 084831
I-348641232001 DESKPAD R 1/24/2024 22.36 084831
I-349162412001 SHRED BAGS R 1/24/2024 66.99 084831
I-349162896001 COFFEE/CREAMER R 1/24/2024 101.32 084831 407.37
307
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 22
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
27600 OMNIBASE SERVICES OF TEXAS LP
I-423-108061 OCT - DEC 2023 QTRLY OMNI FEES R 1/24/2024 48.00 084832 48.00
19200 PATHMARK TRAFFIC PRODUCTS OF T
I-18728 80X TRAFFIC CONES R 1/24/2024 1,960.00 084833 1,960.00
02050 PITNEY BOWES, INC.
I-3318584834 PSTG MACH LSE 11/25/23-2/24/24 R 1/24/2024 433.02 084834 433.02
39980 PRECISE MACHINERY CO LLC
I-1054 ABI FORCE Z23SL R 1/24/2024 35,691.00 084835 35,691.00
12820 RICOH USA, INC
I-5068677703 SRVC CONTRACT JAN 2024 R 1/24/2024 451.00 084836 451.00
16240 SCHAD & PULTE
I-151052 SMALL ACETYLENE/CYLINDERS R 1/24/2024 32.00 084837
I-151054 CYLINDER RENTALS R 1/24/2024 8.00 084837
I-216740 OXYGEN R 1/24/2024 45.00 084837 85.00
02510 STATE COMPTROLLER
I-12.31.2023 QTRLY REPORT OCT-DEC 2023 R 1/24/2024 7,884.12 084838 7,884.12
31000 STATON, JERIANA
I-MILEAGE 01.22.24 TMHRA CONF MILEAGE/PER DIEM R 1/24/2024 510.26 084839 510.26
1 STC 2WG LLC
I-REFUND 01.22.24 CODE ENF REFUND R 1/24/2024 311.80 084840 311.80
29190 STITCHIN' AND MORE CUSTOM GRAP
I-2633 FIRE DEPT PATCHES R 1/24/2024 500.00 084841 500.00
16340 SUNBELT RENTALS, INC.
I-148917681-0001 20" BLADE ASPHALT/CONCRETE R 1/24/2024 509.72 084842 509.72
05350 TEXAS EXCAVATION SAFETY SYST
I-23-22626 MSG FEES - DEC 2023 R 1/24/2024 186.20 084843 186.20
19260 TYLER TECHNOLOGIES
I-025-448814 UB ONLINE JAN 2024 R 1/24/2024 110.00 084844
I-025-448815 COURT ONLINE JAN 2024 R 1/24/2024 125.00 084844
I-025-451155 UB NOTIFICATIONS R 1/24/2024 186.80 084844 421.80
308
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 23
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
34220 UNIFIRST CORPORATION
I-2900071114 MATS - CITY HALL R 1/24/2024 15.82 084845
I-2900071116 UNIFORMS R 1/24/2024 29.08 084845
I-2900071117 UNIFORMS R 1/24/2024 37.16 084845
I-2900071118 UNIFORMS R 1/24/2024 17.04 084845
I-2900071119 MATS R 1/24/2024 10.53 084845 109.63
11430 USABLUEBOOK
I-INV00231059 HACH PH BUFFER PACKS R 1/24/2024 326.53 084846
I-INV00231928 DEIONIZED WATER/PH BUFFER PKS R 1/24/2024 149.40 084846 475.93
40080 WISIAN, DANIEL R
I-PER DIEM 01.22.24 PER DIEM 12/03-18/2023 R 1/24/2024 750.00 084847 750.00
1 CHISUM TRAIL
I-000202401220039 US REFUND R 1/24/2024 43.99 084848 43.99
1 IMPRESSION HOMES
I-000202401220040 US REFUND R 1/24/2024 31.80 084849 31.80
1 IMPRESSION HOMES
I-000202401220041 US REFUND R 1/24/2024 48.31 084850 48.31
1 IMPRESSION HOMES
I-000202401220042 US REFUND R 1/24/2024 35.16 084851 35.16
1 IMPRESSION HOMES
I-000202401220043 US REFUND R 1/24/2024 131.80 084852 131.80
1 RESIDENTIAL SOLUTION
I-000202401220038 US REFUND R 1/24/2024 175.94 084853 175.94
1 SMITH, AUSTIN M
I-000202401220037 US REFUND R 1/24/2024 137.40 084854 137.40
1 TGC CUSTOM HOMES, LL
I-000202401220044 US REFUND R 1/24/2024 45.24 084855 45.24
09600 AFLAC
C-643072 AFLAC ROUNDING R 1/31/2024 0.03CR 084856
I-AFKPY 01.26.24 INSURANCE R 1/31/2024 220.33 084856
I-AFKPY 1.12.24 INSURANCE R 1/31/2024 220.33 084856
I-AFLPY 01.26.24 INSURANCE R 1/31/2024 652.31 084856
I-AFLPY 1.12.24 INSURANCE R 1/31/2024 652.31 084856 1,745.25
309
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 24
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
08380 AMERICAN ASSOC OF NOTARIES
I-BOLANOS 2024 NOTARY APP/STAMP CBOLANOS R 1/31/2024 108.90 084857 108.90
37370 AQUA METRIC SALES COMPANY
I-INV0099012 WATER/ELECTRIC METER SYST R 1/31/2024 176,531.40 084858
I-INV0099110 WATER/ELECTRIC METER SYST R 1/31/2024 46,111.86 084858 222,643.26
02460 AT&T MOBILITY
I-01152024 CELL PHONE 12/08/23 - 01/07/24 R 1/31/2024 1,974.36 084859 1,974.36
00390 BILL UTTER FORD, INC.
I-486446 18 FORD F550 REPAIRS R 1/31/2024 2,011.75 084860 2,011.75
33050 BLUE MOON SPORTSWEAR INC
I-81087 FR SHIRTS W/ LOGO R 1/31/2024 1,953.50 084861 1,953.50
31670 BOOT BARN
I-081570 UNIFORM ALLOWANCE R 1/31/2024 287.96 084862 287.96
00420 BOUND TREE MEDICAL, LLC
I-85216453 IV FLUSH/BANDAGE/CAPNOLINE R 1/31/2024 324.88 084863 324.88
23790 TERRY WEST
I-4180 B 201 BOLIVAR REMODEL R 1/31/2024 8,962.50 084864 8,962.50
20410 CARE NOW CORPORATE
I-CN3096-4178331 3X PRE-EMPLOYMENT SCREENINGS R 1/31/2024 270.00 084865 270.00
39710 CLARKADAMSON, LLC
I-004 ANNUAL CONSULTING FEE R 1/31/2024 2,375.00 084866
I-005 ANNUAL CONSULTING FEE R 1/31/2024 2,375.00 084866 4,750.00
23620 COTE'S MECHANICAL
I-28443 ICE MACHINE RENTAL DEC 2023 R 1/31/2024 626.00 084867
I-28772 ICE MACHINE RENTAL JAN 2024 R 1/31/2024 626.00 084867 1,252.00
24570 DEFENDER SUPPLY
I-37855 GRAPHICS - QR EMBLEMS R 1/31/2024 129.00 084868 129.00
36340 FAMILY FIRST AUTO CARE
I-5441 STATE INSPECTION LP1262663 R 1/31/2024 25.50 084869
I-5505 OIL CHANGE LP1262663 R 1/31/2024 46.49 084869 71.99
310
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 25
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
18790 FUELMAN
I-NP65826635 FUEL 01/22/24 - 01/28/24 R 1/31/2024 2,624.01 084870 2,624.01
07350 GENTLE'S OIL AND TIRE
I-11724 8 QT OIL & FILTER R 1/31/2024 77.00 084871
I-11824 8 QT OIL & FILTER R 1/31/2024 77.00 084871 154.00
28820 GLENN POLK AUTOPLEX INC
I-C4CS870472 ALIGNMNT/INSPECT/SUSPENSION R 1/31/2024 372.86 084872
I-C4CS870495 HEADLGHTS/INSPECT/TIRES/WIPERS R 1/31/2024 1,007.10 084872
I-C4CS870598 BATTERY/BRAKES/RECALL/INSP R 1/31/2024 559.91 084872
I-C4CS870601 ROTATE TIRES/ALIGNMNT/BRAKES R 1/31/2024 1,759.04 084872
I-C4CS870614 CEL/F&R BRAKES/SUSPENSION R 1/31/2024 2,837.32 084872
I-C4CS870643 CEL/MULTI-POINT INSP R 1/31/2024 904.60 084872
I-C4CS870647 ELECTRICAL/MULTI-POINT INSP R 1/31/2024 832.72 084872 8,273.55
16860 GRAINGER
I-9950318775 5X METER KEYS R 1/31/2024 104.10 084873 104.10
34230 HARDIN TREE INC.
I-5045 TREE WORK COWLING RD R 1/31/2024 2,750.00 084874 2,750.00
39920 IMPACT PROMOTIONAL SERVICES, L
I-INV77316 JACKET/SHIRT/PATCHES R 1/31/2024 552.96 084875 552.96
01240 INLAND TRUCK PARTS, INC.
I-IN-1526475 FULL PM SERVICE #32-58 R 1/31/2024 676.97 084876
I-IN-1526477 FULL PM SERVICE #52-58 R 1/31/2024 667.14 084876
I-IN-1527251 FULL PM SERVICE #49-58 R 1/31/2024 635.85 084876
I-IN-1527254 FULL PM SERVICE #17-58 R 1/31/2024 836.50 084876 2,816.46
08210 KWIK KAR
I-8101-0034208 STATE INSPECTION LP1334537 R 1/31/2024 25.50 084877
I-8101-0034393 REPL MINI BULB LP1334537 R 1/31/2024 13.99 084877 39.49
01570 LOWE'S COMPANIES, INC.
I-86909 INSULATION/FAUCET COVERS R 1/31/2024 123.09 084878 123.09
37170 LOWELL W ADAMS PHD AND ASSOCIA
I-12.20.23 PYSCH EVAL WWALLENBERG R 1/31/2024 180.00 084879 180.00
38440 LUGIES ELECTRICAL WORK
I-103 LED BULBS IN POLICE STATION R 1/31/2024 130.00 084880 130.00
311
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 26
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
32430 MODERN LEASING INC. OF IOWA
I-59113740 MEDICAL VENDING MACHINE FEB 24 R 1/31/2024 348.42 084881 348.42
08690 O'REILLY AUTO PARTS
I-1959-118514 DISC PAD/BRAKE ROTOR 18 F550 R 1/31/2024 330.80 084882
I-1959-124338 WIPER BLADES FIRE MARSHALL TRK R 1/31/2024 47.98 0.96CR 084882
I-1959-124451 78EXT BATTERY/CORE/FEE R 1/31/2024 127.98 2.56CR 084882
I-1959-124460 DEF R 1/31/2024 21.98 0.44CR 084882
I-1959-124884 64OZWASHWAX/3PK PAPER/STR CVR R 1/31/2024 38.47 0.77CR 084882
I-1959-125346 9005SLBX2 FOR MEDIC 671 R 1/31/2024 95.49 1.91CR 084882
I-1959-126216 SPRM SHNE WP R 1/31/2024 8.99 0.18CR 084882
I-1959-126246 2X BLUEDEF 2.5GALS R 1/31/2024 33.00 0.66CR 084882
I-1959-126252 7PKMCROCLOTH R 1/31/2024 10.99 0.22CR 084882
I-1959-126269 ANTIFREEZE R 1/31/2024 75.63 1.51CR 084882
I-1959-126274 26PRMJ BATTERY/CORE/FEE R 1/31/2024 106.41 2.13CR 084882
I-1959-126277 HYD FLUID R 1/31/2024 84.99 1.70CR 084882
I-1959-128919 2X 24MS BATTERY/CORE/FEE R 1/31/2024 187.44 3.75CR 084882 1,153.36
02970 OFFICE DEPOT
I-345911006001 PENCILS/DESK TRAY R 1/31/2024 16.40 084884 16.40
14980 POLYDYNE, INC.
I-1800764 POLYMER FOR WTTP R 1/31/2024 2,362.50 084885 2,362.50
25270 PRIMORIS T & D SERVICES, LLC
I-11 FM 455 RELOCATION PROJECT R 1/31/2024 104,035.24 084886 104,035.24
37620 RANDY'S OF SANGER, LLC.
I-5029 REPAIRS TO MEDIC 671 R 1/31/2024 1,075.12 084887 1,075.12
25020 SANGER HARDWARE
I-2708 CM MECHANIC TL SET 227PC R 1/31/2024 199.99 084888
I-2721 MECHANIC TL SET/2X FS111RX R 1/31/2024 1,179.93 084888
I-2725 2 CHAINSAW BARS R 1/31/2024 171.99 084888
I-2738 FAUCET COVER/ANTIFREEZE R 1/31/2024 44.53 084888
I-2739 PROBING ROD R 1/31/2024 19.99 084888
I-2742 MARKING PAINT R 1/31/2024 79.92 084888
I-2744 DIAGONAL PLIERS 7" R 1/31/2024 18.99 084888
I-2746 PLIERS/SCRWDRV/TAPE R 1/31/2024 80.15 084888
I-2749 MLW RECIP 9" 5T 5PK R 1/31/2024 22.99 084888
I-2750 16X FASTENERS R 1/31/2024 9.60 084888
I-2756 PIPE WRAP/DUCT TAPE R 1/31/2024 38.97 084888
I-2764 FASTENERS/PIPE WRAP/TAPE/TORCH R 1/31/2024 230.03 084888
I-2767 FAUCET COVERS/TRUFUEL R 1/31/2024 51.76 084888
I-2769 PIPE WRAP/TAPE R 1/31/2024 17.58 084888
I-2771 THREAD ROD/HX NT R 1/31/2024 52.98 084888
I-2772 MLW RCIP TORCH R 1/31/2024 19.99 084888
I-2774 5X NEW KEY CUT/SPADE BIT R 1/31/2024 24.94 084888
312
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 27
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
I-2797 CONTAINER/BRUSH/CLNR R 1/31/2024 23.57 084888
I-2799 BULB LED T12G13 4CW 18W R 1/31/2024 18.99 084888
I-2800 CORD EXTN R 1/31/2024 57.98 084888
I-2815 DRAIN SPADE/SHOVEL R 1/31/2024 70.97 084888
I-2825 SINK STRAINER R 1/31/2024 2.00 084888
I-2827 3X STORAGE BOXES R 1/31/2024 83.97 084888
I-2830 HAND PUMP R 1/31/2024 32.99 084888 2,554.80
38480 SSCW CORPORATE OFFICE LLC
I-SANG122023 CAR WASHES DEC 2023 R 1/31/2024 36.00 084891 36.00
20550 STRYKER
I-9205151334 ANNUAL SERVICE R 1/31/2024 7,061.40 084892 7,061.40
38250 THE HARBECK COMPANY, INC
I-3851 2X SERGEANT TESTING R 1/31/2024 750.00 084893 750.00
25500 TEXAS MUNICIPAL LEAGUE
I-2024-01-04 MEMBER RENEWAL 4/1/24-3/31/25 R 1/31/2024 2,423.00 084894 2,423.00
31750 UNDERWOOD'S HEATING & AIR
I-37918501 SRVC CALL 212 RAILROAD WTR DEP R 1/31/2024 85.00 084895 85.00
34220 UNIFIRST CORPORATION
I-2900072164 MATS - CITY HALL R 1/31/2024 15.82 084896
I-2900072166 UNIFORMS R 1/31/2024 29.08 084896
I-2900072167 UNIFORMS R 1/31/2024 37.16 084896
I-2900072168 UNIFORMS R 1/31/2024 17.04 084896
I-2900072169 MATS - PW R 1/31/2024 10.53 084896 109.63
03440 VERMEER TEXAS-LOUISIANA
I-W0041518 REPAIR CLAW ON VAC TRLR R 1/31/2024 1,828.87 084897 1,828.87
05510 WASTE CONNECTIONS
I-1921343V190 SLUDGE REMOVAL MAR 2023 R 1/31/2024 5,534.13 084898 5,534.13
* * T O T A L S * * NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
REGULAR CHECKS: 213 808,886.36 28.53CR 808,857.83
HAND CHECKS: 0 0.00 0.00 0.00
DRAFTS: 11 1,498,706.13 0.00 1,498,706.13
EFT: 28 503,485.32 0.00 503,485.32
NON CHECKS: 0 0.00 0.00 0.00
VOID CHECKS: 3 VOID DEBITS 1,422.63
VOID CREDITS 1,422.63CR 0.00 0.00
TOTAL ERRORS: 0
313
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 28
VENDOR SET: 99 City of Sanger
BANK: POOL POOLED CASH ACCOUNT
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK INVOICE CHECK CHECK CHECK
VENDOR I.D. NAME STATUS DATE AMOUNT DISCOUNT NO STATUS AMOUNT
NO INVOICE AMOUNT DISCOUNTS CHECK AMOUNT
VENDOR SET: 99 BANK: POOL TOTALS: 255 2,811,077.81 28.53CR 2,811,049.28
BANK: POOL TOTALS: 255 2,811,077.81 28.53CR 2,811,049.28
REPORT TOTALS: 257 2,880,487.88 28.53CR 2,880,459.35
314
Item 15.
2/06/2024 4:27 PM A/P HISTORY CHECK REPORT PAGE: 29
SELECTION CRITERIA
------------------------------------------------------------------------------------------------------------------------------------
VENDOR SET: 99-AP VENDOR SET
VENDOR: ALL
BANK CODES: All
FUNDS: All
------------------------------------------------------------------------------------------------------------------------------------
CHECK SELECTION
CHECK RANGE: 000000 THRU 999999
DATE RANGE: 1/01/2024 THRU 1/31/2024
CHECK AMOUNT RANGE: 0.00 THRU 999,999,999.99
INCLUDE ALL VOIDS: YES
------------------------------------------------------------------------------------------------------------------------------------
PRINT OPTIONS
SEQUENCE: CHECK NUMBER
PRINT TRANSACTIONS: YES
PRINT G/L: NO
UNPOSTED ONLY: NO
EXCLUDE UNPOSTED: NO
MANUAL ONLY: NO
STUB COMMENTS: NO
REPORT FOOTER: NO
CHECK STATUS: NO
PRINT STATUS: * - All
------------------------------------------------------------------------------------------------------------------------------------
315
Item 15.