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HomeMy WebLinkAbout1969 09 30 Financial Report - City of Friendswood 11 1! 1! 411 111 CITY OF FRIENDSWOOD, TEXAS 1. FINANCIAL REPORT FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 1969 111 11 ELECTED OFFICIALS 11 MAYOR 1! Ralph W. Somers 1! CITY COUNCIL 1! Ronald G. Hamil James E. Mager George F. Prude Edward F. Stuart Thomas F. Woods 11 L. B. Cline Tax Assessor & Collector L. B. Cline City Secretary 11 P. O. Box 122 Friendswood, Texas 1! TABLE OF CONTENTS 11 Page !! Letter of Transmittal Statement of Combined Cash Receipts and Disbursements - 1! All Funds Except Utility Fund 1 General Fund Statement of Revenue Receipts - Schedule I 2 1! Operating Expenses General and Administrative Expenses Schedule II 3 Police Department Expenses - Schedule III 4 Streets and Drainage Department Expenses - Schedule IV11 5 Miscellaneous Other Expenses - Schedule V 6 Capital Outlay - Schedule VI 7 1! Water and Sewer System Statement of Income and Expenses 8 Balance Sheet City Water and Sewer System 9 & 10 Annexed Water District System 11 11 Statement of Cash Receipts and Disbursements - Construction Fund City Water and Sewer System 12 IFSchedule of Property, Plant and Equipment City Water and Sewer System 13 Annexed Water District System 14 II Statement of Combined Cash Receipts and Disbursements Interest and Sinking Funds 15 & 16 11 Bond Reserve Account 17 Statement of Bond Maturities and Interest Requirements 18 & 19 11 Bond Requirements Compared with Actual 20 & 21 Balance Sheet - All Funds 22 - 25 11 Analysis of Changes in Unappropriated Surplus 26 II Comparison of Budget with Actual Receipts and Disbursements - General Fund 27 Comparison of Budget with Actual Income 11 and Expenses - Water and Sewer System 28 Schedule of General Fixed Assets 29 & 30 Statement of Bonds Payable 31 - 35 11 Schedule of Insurance in Force 36 - 38 I IHELOISE BROWN CANTER CERTIFIED PUBLIC ACCOUNTANT 1101 Memorial Professional Building 1/ HOUSTON, TEXAS 77002 II February 3, 1970 11 IIHonorable Mayor and City Council City of Friendswood, Texas III have examined the recorded cash receipts and disbursements of the CITY OF FRIENDSWOOD, TEXAS for the twelve month period ended September 30, 1969. My If examination was made in accordance with generally accepted auditing standards and accordingly included such examination and tests of the detailed cash receipts and disbursements records of the city together with such other procedures as I Iconsidered necessary under the circumstances. Accounting records for the city are maintained on a cash basis ; the records for the water and sewer system are on an accrual basis. The City Council, on li September 3, 1968, by motion made and passed, established a fiscal year for the city of October 1 to September 30. This report reflects the first full year of operations under this new fiscal date. IIA resume of the financial activities of the various funds follows: IIGENERAL FUND The General Fund is used to finance the ordinary maintenance and operations of the City and records all activities not provided for in other funds. Revenues 11 and expenditures of the General Fund for the twelve months ended September 30, 1969, are as follows : II Revenues Taxes, Penalties and Interest $112,304.14 Fines and Fees 3,278.50 Inspections and Permits 14,539.49 II Franchise and Gross Receipts 14,408.95 Other Revenue 3,828.77 Total $148,359.85 IIExpenditures Operating Expenses $122,046.14 II Capital Outlay (net - after contributions) 36,083.53 Total $158,129.67 IIExcess of Expenditures over Revenues $ 9,769.82 r I 1! TAXES On November 18, 1968, the City Council adopted Ordinance #117 which provided that : 11 1) The City of Friendswood shall take over all properties and assets of Galveston County Water Control and Improvement District No. 21 and If shall assume all debts, liabilities and obligations of said Galveston County Water Control and Improvement District No. 21 and shall perform all functions and services of such district. 2) The water works and sanitary sewer system of Galveston County Water Control and Improvement District No. 21 shall be operated as a separate system from the city's present system and all revenues 11 collected from the operation of said water works and sanitary sewer system shall be used only as provided in the October 15 , 1964 order of the Board of Directors authorizing issuance of said $600,000 bonds. Under date of April 3, 1969, the Board of Directors of Galveston County Water Control and Improvement District No. 21 officially dissolved the district as a govern- mental entity. It The 1965 and subsequent tax levies of the City of Friendswood, based on a tax rate of $1.00 per $100 assessed valuation, were distributed as follows : I 1965 1966 1967 1968 1969 General Fund Operations $0.58 $0.664 $0.58 $0.655 $0.816 Interest and Sinking Fund 0.42 0.336 0.42 0.345 0.184 Total $1.00 $1.00 $1.00 $1.00 $1.00 AP Taxes levied and collections thereon are as follows : Ir 1965 1966 1967 1968 1969 Assessed Valuation October 1 $8,231,591 $10,455,650 $11,432,725 $17,199,434 $19,440,970 Taxes Assessed City $82,315.91 $104,556.50 $114,327.25 $124,705.07 $138,766.64 WCID #21 47,289.27 55,643.06 Total $82,315 .91 $104,556.50 $114,327.25 $171,994.34 $194,409.70 1r Total Collections City $82,015.16 $103,177.50 $112,212.20 $121,333.47 N/A WCID #21 47,007.57 Ir % Collections City 99.63% 98.68% 98.15% 97.30% WCID #21 99.40% Ir I! WATER and SEWER SYSTEM The following is a summary of income and expenses of the Water and Sewer System for the year 1967, the nine months ended September 30, 1968 and for the twelve months ended September 30, 1969: 12 Months 9 Months 12 Months 111 Ended Ended Ended 12/31/67 9/30/68 9/30/69 If Operating Revenues $119,324.16 $124,895.39 $179,428.35 Less : Operating Expenses 80,860.76 84,468.36 103,145.66 Income Available for 11 Debt Service $ 38,463.40 $ 40,427.03 $ 76,282.69 Less: Provision for 11 Depreciation 18,850.19 17,124.82 37,487.31 Operating Income $ 19,613.21 $ 23 ,302.21 $ 38,795.38 11 Water and sewer connections as of September 30, 1969 were as follows : Water Sewer City 789 748 WCID #21 537 534 if Total 1,326 1,282 BONDED INDEBTEDNESS The bonded indebtedness of City of Friendswood increased from a total bonds outstanding on September 30, 1968 of $774,000 to a total outstanding on September it30, 1969 of $2,066,000. This increase was accounted for as follows : Galveston County Water Control & Improvement District 41, No. 21 Waterworks and Sewer System Combination Tax and Revenue Bonds dated November 1, 1964 were assumed under City Ordinance #117 as of November 18, 1968 and approved by Board of Directors of the Water District at its final meeting on April 3, 1969 $ 600,000 City of Friendswood Waterworks and Sanitary Sewer System 11 Revenue Bonds dated May 1, 1969, approved by the voters at an election held November 23, 1968 700,000 $1,300,000 Less : Bonds retired during the year 8,000 Net Increase $1,292,000 11 I 1 4111 Also, City Council on June 16, 1969, authorized the issuance of City of Friendswood, Texas General Obligation Refunding Bonds, Series 1969 dated March 1, 1969, in the aggregate amount of $257,000. These bonds will refund a like principal amount of the 1957 and 1958 Series of Combination Tax and Revenue 11 Bonds issued by Galveston County WCID #15 and assumed by the City of Friends- wood as of December 1, 1964. II INTEREST AND SINKING FUNDS 4 The current requirements of the Bond Orders governing the Interest and • Sinking Funds on all series of bonds are being satisfied. CONSTRUCTION PROGRAM - Water and Sewer System 4 The proceeds from the sale of the $700,000 Waterworks and Sanitary Sewer la System Revenue Bonds were deposited in the Construction Account. Surplus funds in this account are kept invested in Certificates of Deposit until they are • actually needed for expenditures. The following construction contracts had been approved as of September 30, 1969: George C. Cox, Inc. Additions to Sewage Treatment Plant #2 $185,000.00 Tom-Co. , Incorporated 11 West Interceptor Trunk Line and Extension to new High School 335,998.00 Ir Tech-Con Corporation Ai Sewer Lines to serve area south of Cowart Creek 98,634.10 li Mainland Construction Company Water line to serve new High School 10,315.55 !! Layne-Texas Company Ground storage Tank 59,986.00 $689,933.65 IF Less : Payments made on contracts prior to September 30, 1969 10,467.35 Contracts Payable - September 30, 1969 $679,466.30 Ais The city has been advised by the Regional Construction Grants Program Director of the Federal Water Polution Control Administration that the Texas Water Control Board approved the offer of a $174,500 federal grant (WPC-TEX 567) toward the sewage treatment construction work in Friendswood. Approximately $41,627.76 of this grant will be required to complete the current construction 4, program. In 1967, the Department of Housing and Urban Development approved the pre- liminary plans on an engineering study (Master Sewer Plan) for an interest-free ir --- loan. Through September 30, 1969, a total of $41,599.45 had been advanced by HUD and expended for engineering fees. On the completion of the current construc- tion program, approximately $20,948.00 of this advance will be due for repayment ' to the Department of Housing and Urban Development. r E"1 fip CONSTRUCTION - Friendswood Public Library Construction began during the year on the Friendswood Public Library. The purchase of land for the library building site and the construction of library facilities are being financed as follows : IP Texas State Library (under Federal Library Services and Construction Act - Public Law 90-154) $ 50,000.00 Moody Foundation 37,500.00 1111 Tax Revenues - 1968 Tax Levy 22,684.25 Tax Revenues - 1969 Tax Levy 19,396.80 Total $129,581.05 lr OPINION In my opinion, the accompanying statements present fairly, in accordance with generally accepted accounting principles, the financial position of the I! City of Friendswood, Texas as of September 30, 1969 and the results of its operations for the twelve month period ended as of that date. ir Very truly yours, 1r Heloise Brown Canter 411, Certified Public Accountant It I! 1111 It It I! CITY OF FRIENDSWOC STATEMENT OF COMBINED CASH RECI ALL FUNDS EXCEPT U7 OCTOBER 1, 1968 to SEPI TOTAL ALL FUNDS Cash Balance - October 1 , 1968 $ 21,197 111 Receipts Revenue (Schedule I) Ad Valorem Taxes $112,304 Fines and Fees 3,278 Inspections and Permits 14,539 Franchise and Gross Receipts Tax 14,408 11 Rent 625 Interest Earned 1,119 Miscellaneous Reimbursements 2,010 111 Other Revenue 73 44 Total Revenue $148,359 Other Receipts 11 Deposit to be Refunded $ 43 Fire Truck Contributions 2,639 From Federal Agencies 24,75C From Moody Foundation 37,50C From Miscellaneous Contributions 79] Ai Advance on Building Costs from General Fund 7,00( Total Other Receipts $1! 72,72; Total Receipts $221,0& Total Available $242,28( 111 Disbursements Operating Expenses General and Administrative Expenses 11 (Schedule II) $ 35,031 Police Department Expenses (Schedule III) 23 ,65: Street and Drainage Department Expenses (Schedule IV) 51,581 Miscellaneous Other Expenses (Schedule V) 11,77, Total Operating Expenses $122,04 11 Capital Outlay Schedule VI $ 62,02 Payments on Construction Contract-Library Building 43,74 Total Capital Outlay $105,76 I! Other Disbursements Payments on Fire Truck Indebtedness $ 4,06 Prior Year Expenses 1,15 Total Other Disbursements $ 5,22 ip Total Disbursements $233,03 11 Cash Balance - September 30, 1969 $ 9,24 It1 HELOISE BROWN CANTER CERTIFIED PUBLIC ACCOUNTANT 1101 Memorial Professional Building HOUSTON, TEXAS 77002 January 10, 1969 Honorable Mayor and City Council City of Friendswood, Texas I have examined the recorded cash receipts and disbursements of the CITY OF FRIENDSWOOD, TEXAS for the nine month period ended September 30, 1968. My examination was made in accordance with generally accepted auditing standards and accordingly included such examination and tests of the detailed cash receipts and disbursements records of the city together with such other procedures as I considered necessary under the circumstances. Accounting records for the city are maintained on a cash basis; the records for the water and sewer system are maintained on an accrual basis. General City Government The city has in the past reported financial activities to the bond- holders on a fiscal year ending December 31. Attention was called to Ordinance #45 which sets a fiscal tax year for the city as October 1 through September 30. By motion made and passed, the council approved on September 3, 1968, a fiscal year for the city from October 1, 1968 through September 30, 1969. This report therefore covers municipal operations for the nine month period beginning January 1, 1968 and ending September 30, 1968. Revenues and expenditures of the General Fund for the nine months ended September 30, 1968 are as follows: Revenues Taxes, Penalties and Interest $19,519.23* Franchise and Gross Receipts 8,240.98 Fines and Forfeits 2,100.00 Permits 14,677.31 Other Revenues 2,026.81 Total $46,564.33 Expenditures Operating Expenses $74,590.83 Capital Outlay 6,851.04 Total $81,441.87 Excess of Expenditures over Revenues $344877.54 *Collections on the 1967 tax levy received in 1967 totaled $46,208.21 1 Taxes • I For the period ended September 30, 1968, the city operated the water and sewer system of Galveston County WCID #21 under an agreement whereby the city received all of the income from the WCID #21 system and in turn paid to the district a sufficient amount ($17,653.85) to pay the WCID #21 Idistrict bond requirements. On November 18, 1968, the City Council adopted Ordinance #117 which 1 provided that: 1) That the City of Friendswood shall take over all properties 1 and assets of Galveston County Water Control and Improvement District No. 21 and shall assume all debts, liabilities and obligations of said Galveston County Water Control and Improvement District No. 21 and shall perform all functions and services of such district. 2) The water works and sanitary sewer system of Galveston County I Water Control and Improvement District No. 21 shall be operated as a separate system from the city's present system and all revenues collected from the operation of said water 1 works and sanitary sewer system shall be used only as provided in said October 15, 1964 order of the Board of Directors authorizing issuance of said S600,000 bonds. 1 The maturity schedule for the Galveston County Water Control and Improvement District #21 bonds is as follows: 1 Principal Payable Interest Payable Year August 1 February 1 August 1 Total I1969 $ 15,000 $ 15,000 $ 30,000 1970 15,000 15,000 30,000 1971 15,000 15,000 30,000 1972 $ 10,000 15,000 15,000 40,000 1973 10,000 14,75o 14,75o 39,500 1974 10,000 14,500 14,500 39,000 I 1975 10,000 14,250 14,250 38,500 1976 10,000 14,0o0 14,000 8,000 1977 15,000 13,750 13,75o 42,500 1 1978 15,000 15,Ooo 13,375 13,375 13,000 41,750 1979 13,000 41,000 1980 15,000 12,625 12,625 40,250 1981 15,000 12,250 12,25o 39,500 1982 20,000 11,875 11,875 43,750 1983 20,000 11,375 11,375 42,750 1984 20,000 10,875 10,875 41,750 1 1985 20,000 10,375 10,375 40,750 1986 20,000 9,875 9,875 39,750 1987 25,000 9,375 9,375 43,75o I 1988 25,000 8,750 8,750 42,500 1989 25,000 8,125 8,125 41,25o 1990 25,000 7,500 7,500 40,000 1991 25,000 6,875 6,875 38,75o 1992 30,000 6,25o 6,25o 42,500 1993 30,000 5,500 5,500 41,000 1994 30,000 4,75o 4,75o 39,500 IV Principal Payable Interest Payable 11 Year August 1 February 1 August 1 Total 1995 30,000 4,000 4,000 38,000 1996 30,000 3,25o 3,25o 36,500 I 1997 30,000 2,500 2,500 35,000 1998 35,000 1,750 1,750 38,500 1999 35,000 875 875 36,75o $600,000 $306,375 $306,375 $1,212,750 rThe 1965 and subsequent tax levies of the City of Friendswood, based on a tax rate of $1.00 per $100 assessed valuation, were distributed as follows : 1965 1966 1967 1968 General Fund Operations $0.58 $0.664 $0.58 $0.655 Interest and Sinking Fund 0.42 0.336 0.42 0.345 Total $1.00 $1.00 $1.00 $1.00 Taxes levied and collections thereon are as follows: 1 Assessed Valuation October 1 $8,231,591 $10,455,650 $11,432,725 $17,189,194 Taxes Assessed City $82,315.91 $104,556.50 $114,327.25 $124,642.17 WCID #21 47,249.77 Total $82,315.91 S104,556.50 $114,327.25 S171,891.94 Total Collections $82,005.56 $102,758.60 $111,705.50 N/A Total Collections 99.62% 98.28% 97.71% Fire Truck Fund At a special meeting held October 20, 1965, the city assumed financial responsibility for a HPV750 John Bean High Pressure Fog Fighter which was donated to the Friendswood Volunteer Fire Department. The city executed a note for $19,000.00 in payment for this equipment. This indebtedness is being retired through voluntary contributions by the citizens of Friendswood. As of September 30, 1968, there was a balance of $4,000.00 due on the note and there was $1,824.09 cash balance in the Fire Truck Fund. Water and Sewer System The following is a summary of income and expenses of the Water and Sewer System for 1966 and 1967 and the nine months ended September 30, 1968: (schedules on next page) Water and Sewer System (continued) 12 Months 12 Months 9 Months Ended Ended Ended 12/31/66 12/31/67 9/3o/68 Operating Revenues $77,685.37 $119,324.16 $124,895.39 Less: Operating Expenses 68,909.76 80,860.76 84,468.36 Income Available for Debt Service $ 8,775.61 $ 38,463.40 $ 40,427.03 Less: Provision for Depreciation 16,265.75 18,850.19 17,124.82 Operating Income $(7,490.14) $ 19,613.21 $ 23,302.21 Water and sewer connections as of September 30, 1968 were as follows : Water Sewer City 726 673 WCID #21 470 470 Total 1,196 1,143 • Interest and Sinking Funds The requirements of the Bond Order governing the Interest and Sinking Funds on all series of bonds have been satisfied. The Bond Order covering the 1957 and 1958 Series of bonds requires that a Bond Reserve Account also be set up and that contributions be made to this fund until such time as there is in the reserve fund an amount equal to the average annual principal and interest requirement. In 1968, the Water and Sewer Maintenance and Operating Fund transferred $900.00 to the Bond Reserve Account. The status of this account as of September 30, 1968 was as follows: Amount on deposit in the Bond Reserve Account $13,736.80 Average annual principal and interest payments - 1957 and 1958 Series 18,524.04 Additional contributions due to the Bond Reserve Account $ 4,787.24 Construction Program Final inspection on Project WPC-TEX464 was made on January 10, 1968. This project covered the installation of sanitary sewer trunk lines and laterals to serve Friendswood Forrest and vicinity, Friendswood Gardens, Eignus Addition and the relocation of existing sewer lines on Choate Road. The project costs qualified for a grant of $47,950.00 through the Federal Water Pollution Control Administration. I Construction to provide sanitary sewer facilities for Quakers Landing was completed in early 1968. The Federal Water Pollution Control Adminis- tration (through the Texas Water Quality Board) has approved a priority grant toward 33% of the costs of this project. This federal grant should be approximately $27,300.00 based on eligible costs charged to this project. The preliminary plans on an engineering study (Master Sewer Plan) were approved in 1967 by the Department of Housing and Urban Development for an interest-free loan. Through September 30, 1968, a total of $41,599.45 had been advanced by HUD and expended for engineering fees (P-TEx 3397). The voters in Friendswood approved a $700,000.00 Water and Sewer Improvements Bond Issue at an election held November 23, 1968. I Sewer 1) Additions to Treatment Plant $180,000.00 2) West Interceptor Trunk Line and 11 Extension to Planned High School 350,000.00 3) Sewer Lines to Serve Area South of fl Cowart Creek 105,000.00 Water 4) Water Distribution to Serve Planned High School 10,000.00 5) Ground Storage and Improvements to Water Plant #3 55,000.00 Total $700,000.00 Opinion In my opinion, the accompanying statements present fairly, in accordance with generally accepted accounting principles, the financial position of the City of Friendswood, Texas as of September 30, 1968 and the results of its operations for the nine month period ended as of that date. I Very truly yours, I/ dultZ Heloise Brown Canter Certified Public Accountant I I I U I CITY OF FRIENDSWOOD, TEXAS I Financial Report September 30, 1968 I I I I Prepared by HELOISE BROWN CANTER Certified Public Accountant 1101 Memorial Professional Building Houston, Texas 77002 11 SCHEDULE I CITY OF FRIENDSWOOD, TEXAS }` GENERAL FUND STATEMENT OF REVENUE RECEIPTS OCTOBER 1, 1968 to SEPTEMBER 30, 1969 11 AMOUNT Ad Valorem Taxes 1968 Tax Roll $110,263.39 1967 Tax Roll 293.89 11 1966 Tax Roll 278. 15 1965 Tax Roll 5.57 1964 Tax Roll 26.40 11 Penalties and Interest 1,100.29 Tax Certificates 336.45 Total $112,304.14 Fines and Fees Fines - Traffic Violations $ 3,051.50 Dog Tags and Pound Fees 227.00 Total $ 3 ,278.50 Inspections and Permits Building Permits $ 14,514.49 Other Permits 25.00 Total $ 14,539.49 Franchise and Gross Receipts Tax Community Public Service $ 8,971.81 Houston Natural Gas 1,159.97 Gas Utility Service 1,064.78 Southwestern Bell Telephone 3,162.39 Barton Disposal Service 50.00 IrTotal $ 14,408.95 Rent $ 625.00 Interest Earned $ 1,006.25 Miscellaneous Reimbursements 1r Fire Department (Gasoline) $ 100.00 Friendswood ISD (School Guard Expense) 410.65 Fisher Trailer Park (Drainage) 1,500.00 Total $ 2,010.65 Other Revenue $ 73.22 r Grand Total $148,246.20 1r IP 2 11 SCHEDULE II 11 CITY OF FRIENDSWOOD, TEXAS 1! GENERAL FUND GENERAL AND ADMINISTRATIVE EXPENSES OCTOBER 1, 1968 to SEPTEMBER 30, 1969 AMOUNT 111 Salaries and Wages $ 15,739.48 Payroll Taxes 741.53 Group Hospitalization Insurance (Employee Benefit) 1,05 8.68 Other Insurance and Bonds 2,925.75 Telephone 955.49 Office Supplies and Postage 2,213.31 11 Maintenance - Building 604.55 Maintenance - Equipment 155.50 Miscellaneous 174.27 11 Engineering Fees 2,485.04 Inspection Fees 1,750.40 Legal Expenses 3,902.45 Auditing 1,345.58 Dues and Subscriptions 364.00 Election Expenses 176.29 Printing and Legal Notices 86.08 11 Mayor and Council Expenses 167.92 Bulk Gasoline 184.57 Total General and Administrative Expenses $ 35,030.89 1r 1: 1; 1:ir I! SCHEDULE III CITY OF FRIENDSWOOD, TEXAS 11 GENERAL FUND POLICE DEPARTMENT EXPENSES OCTOBER 1, 1968 to SEPTEMBER 30, 1969 11 AMOUNT 11 Salaries Chief $ 7,650.00 Patrolmen 4,236.82 11 Dispatcher 1,200.00 School Guard 1,080.00 Clerk 2,751.25 $ 16,918.07 11 Payroll Taxes 797.30 Warrant Expense 67.50 Insurance 316.00 Telephone 757.36 Office Supplies 343.63 Maintenance - Cars 806.50 Maintenance - Radio 481.21 Gas and Oil 1,112.98 Material and Supplies 391. 11 Dues and Instruction 1,046.50 • Uniforms and Badges 582.23 Prisoner Care .82 Dog Pound Operation 31.49 Total Police Department Expenses $ 23 ,652.70 OP 11 At 4 SCHEDULE IV CITY OF FRIENDSWOOD, TEXAS 11 GENERAL FUND STREET AND DRAINAGE DEPARTMENT EXPENSES OCTOBER 1, 1968 to SEPTEMBER 30, 1969 11 AMOUNT 10 Salaries $ 16,663.16 Payroll Taxes 785.46 Street Lights 4,283.69 11 Maintenance of Equipment 2,603.39 Rental of Equipment 157.26 Bulk Gasoline and Diesel Fuel 1,748.55 Materials and Supplies 23,789.15 11 Street Signs 610.44 Miscellaneous 945.72 I/ Total Street and Drainage Department Expenses $ 51 586.82 g P , MP 11 I! It 11 111 11 11 SCHEDULE V 10 CITY OF FRIENDSWOOD, TEXAS GENERAL FUND MISCELLANEOUS OTHER EXPENSES OCTOBER 1, 1968 to SEPTEMBER 30, 1969 I AMOUNT 11 Civil Defense $ 237.49 Corporation Court 82.60 11 Drainage Board Expenses 73.50 Fire Department Expenses Contributions $ 2,600.00 Gas and Oil 125 .39 11 Postage - Mailers 68.64 Fire Marshall 30.00 2,824.03 Galveston County Mental Health 200.00 Library Operating Expenses 4,511.86 Mosquito Control 326.25 Planning Commission 2,000.00 Sanitation and Health 1,520.00 Total Miscellaneous Expenses $ 11,775.73 41 11 1! 11 I! 11 I;11 II 11 SCHEDULE VI CITY OF FRIENDSWOOD, TEXAS £.' GENERAL FUND CAPITAL OUTLAY OCTOBER 1, 1968 to SEPTEMBER 30, 1969 II General and Administrative 11 1 Underwood-Olivetti Adding Machine #6664223 $ 161.55 1 Typist Chair 78.46 Total General and Administrative $ 240.01 11 Police Department 1 RCA 2-way Radio with Accessories $ 1,079.81 11 1 1957 Chevrolet i Ton Pick-Up Truck Serial # SN3A 57S 111933 (CD) 120.00 IITotal Police Department 1,199.81 Streets and Bridges 1 Rotary Cutter, Model CY60, Serial #007370 $ 565.00 1 Nine-Wheel Pneumatic Roller 500.00 1 Yale and Towne Tug, Serial #SNOZ0297 (CD) 100.00 1 Used Box Blade 35.00 11 1 Skill Saw 179.95 1 2-Way Radio with Speaker (for Truck) 840.53 Street Signs 332.93 IIWiring - Equipment Warehouse 446.00 Total Streets and Bridges 2,999.41 111; Civil Defense 4 Hollingsworth Generators $ 392.00 1 Hollingsworth 5KVA Generator 80.00 1 Model MDST Semi-Van Type Trailer 300.00 1 B & H 550 Film Projector 545.00 11 Total Civil Defense 1,317.00 Library Land $ 7,838.00 1: Architect Fees 7,256.70 Transfer of Funds to Library Building Fund 7,000.00 Miscellaneous Other Costs 589.55 IITotal Library 22,684.25 1[ Other Dog Pound $ 3,059.65 Park Site (8.38 Acres) 30,524.52 11 Total Other 33,584.17 I; Grand Total 7 $ 62,024.65 CITY OF FRIENDSWOOD, TEXAS 11 WATER AND SEWER SYSTEMS STATEMENT OF INCOME AND EXPENSES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1969 Annexed District 11 City (WCID # 21) Total System System Operating Revenues Water and Sewer Service Charges $143,084.28 $ 89,669.92 $ 53,414.36 Adjustment for Sewage Treatment Charge 7,845.00 (7,845.00) Reconnect Fees 162.50 62.50 100.00 Tap 36,085.00 24,585.00 11,500.00 Miscellaneous 96.57 25 .00 71.57 Total Operating Revenues $179,428.35 $122,187.42 $ 57,240.93 I Less: Operating Deductions Salaries and Wages $ 29,460.41 Payroll Taxes 1,367.79 Employee Benefits 975.09 Operating Supplies 7,613.53 11 Repairs - Plant 11,000.82 Repairs - Lines 3,435 .13 Repairs - Equipment 500.89 Taps - Water and Sewer 26,059.04 Laboratory Expense 385.17 Miscellaneous Expenses 178.00 Truck Expense 1,380.93 Utilities 12,398.06 Office and General Administrative Expenses 3,345 .62 Insurance and Bonds 1,999.65 Engineering Fees 499.96 Audit Expense 1,345.57 11 Legal Expense 1,200.00 Total Operating Expenses $103 ,145.66 60,783.73 42,361.93 ItIncome Available for Debt Service $ 76,282.69 $ 61,403.69 $ 14,879.00 11 11 11 7! CITY OF FRIENDSWOOD, TEXAS CITY WATER AND SEWER SYSTEM BALANCE SHEET SEPTEMBER 30, 1969 Ai 41/ ASSETS IP A Current Assets Petty Cash $ 225.00 AP Cash on Hand 57.70 Cash in Bank 46,207.15 Accounts Receivable 11,218.63 Utility Deposits 30.00 1 Total Current Assets $ 57,738.48 Utility Fixed Assets Schedule Attached 1,907,401.11 1111 Fund Accounts Water and Sewer System Construction Fund11 Cash in Bank $687,733.63 Due from Federal Grant Funds (TEX-567) 41,627.76 Deferred Charges (Engineering Fees) 20,651.45 $750,012.84 Interest and Sinking Fund Cash in Bank $ 30,977.81 Due from Construction Fund 9,933.76 Taxes Receivable 1968 Tax Levy $1,163.21 1967 Tax Levy 903.37 1966 Tax Levy 475.38 1965 Tax Levy 126.32 1964 Tax Levy 169.92 1963 Tax Levy 141.80 1962 Tax Levy 19.80 1961 Tax Levy 23.80 1960 and Prior Years 89.90 3,113.50 44,025.07 Bond Reserve Account 111 Cash in Bank 5,786.21 I/ Total Fund Accounts 799,824. 12 $2,764,963.71 1: 1111 I/ LIABILITIES , RESERVES AND SURPLUS 11 Current Liabilities Accounts Payable $ 9,182.89 Customers ' Meter Deposits 1,213.75 Total Current Liabilities $ 10,396.64 11 Fund Account Current Liabilities Construction Fund Due to Interest and Sinking Fund $ 9,933.76 Construction Contracts Payable 679,466.30 Construction Engineering Fees Payable 19,013.33 Due to Federal Agencies (HUD) 41,599.45 $ 750,012.84 Interest and Sinking Fund Accrued Bond Interest Payable $ 6,554.66 Accrued Bond Principal Payable 5,250.00 11,804.66 761,817.50 11 Bonds Payable Total Bonds Payable $1,466,000.00 Less: Accrued Principal Classified as 11 Current Liability 5 ,250.00 Total Bonds Payable (Non-Current Portion) 1,460,750.00 Reserves 1! For Depreciation $ 90,992.70 For Retirement of Sinking Fund Bonds 43,256.62 Total Reserves 134,249.32 11 Contributions By Land Owners $ 11,767.87 By Federal Agencies 251,698.04 Total Contributions 263,465 .91 Surplus Arising from Bonds Retired $ 30,000.00 Arising from Revenues of Maintenance and Operating Fund Invested in Fixed Assets 147,935 .20 11 $ 177,935 .20 Unappropriated Surplus (43,650.86) Total Surplus 134,284.34 It $2,764,963.71 11 10 CITY OF FRIENDSWOOD, TEXAS ANNEXED WATER DISTRICT (WCID # 21) SYSTEM BALANCE SHEET SEPTEMBER 30, 1969 ASSETS 11 Current Assets 11 Cash in Bank $ 3,906.51 Accounts Receivable 6,934.99 Total Current Assets $ 10,841.50 11 Utility Fixed Assets Schedule Attached 600,000.00 Fund Accounts Interest and Sinking Fund Cash in Bank $ 6,868.51 Taxes Receivable 1968 Tax Levy $ 97.19 1967 Tax Levy 607.54 1966 Tax Levy 66.94 771.67 Total Fund Accounts 7,640.18 Total Assets $618,481.68 1! LIABILITIES, RESERVES AND SURPLUS Current and Accrued Liabilities Interest and Sinking Fund Accrued Bond Interest Payable $ 5,000.00 11 Bonds Payable 600,000.00 Reserves For Depreciation $ 12,000.00 For Retirement of Sinking Fund Bonds 2,640. 18 Total Reserves 14,640.18 Surplus Unappropriated Surplus (1,158.50) Total Liabilities, Reserves and Surplus $618,481.68 1111 11 CITY OF FRIENDSWOOD, TEXAS 11 CITY WATER AND SEWER SYSTEM CONSTRUCTION FUND STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS OCTOBER 1, 1968 to SEPTEMBER 30, 1969 11 Cash Balance - October 1, 1968 $ 10.62 Receipts Sale of Revenue Bonds - 1969 Series $700,000.00 Accrued Interest on Bonds Sold 9,933.76 Transfer from City Water and Sewer 11 System Operating Fund 10,251.63 (1) Interest Earned on Time Deposit 3 ,209.10 Refund - Mercer Construction Co. 120.00 11 Total Receipts 723,514.49 Total to be Accounted For $723,525.11 Disbursements Sewer Line - Quakers Landing Mercer Construction Co. $ 2,344.29 Additions to Sewer Treatment Plant Engineering Fees 1,300.00 West Interceptor Trunk Sewer and Extensions to New High School Engineering Fees 7,315 .10 Right-of-way 825.40 Sewer Lines South of Cowart Creek Tech-Con Corporation 10,467.35 Ground Storage Tank Appraisal Fee 350.00 Miscellaneous Texas Securities Corporation (Fiscal Agent) 12,600.00 Bond Election Expenses 203.50 Advertising - Bids 385 .84 Total Disbursements 35,791.48 Cash Balance - September 30, 1969 $687,733.63 11 (1) To be refunded to City Water and Sewer System Operating Fund when surplus 11 grant funds are available 11 12 o 11 CITY OF FRIENDSWOOD, TEXAS IICITY WATER AND SEWER SYSTEM SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT as of SEPTEMBER 30, 1969 II Balance Balance 11 10-1-68 Additions Deletions 9-30-69 Land $ 27,587.95 $ 27,587.95 11 Total Land $ 27,587.95 $ 27,587.95 Structures and Improvements Water Plants $ 144,162.03 $ 154.50 $ 144,316.53 II Water Distribution 277,056.01 11,761.90 288,817.91 Sewage Collection System 458,467.55 1,395 .94 $ 726.50 459,136.99 Sewage Plants 190,769.76 190,769.76 11 Laboratory 6,649.44 405.00 7,054.44 Warehouse Building 6,225.00 6,225 .00 Total Structures and Improvements $1,077,104.79 $1,096,320.63 Construction in Progress $ 22,465 .00 730,409.82 $ 752,874.82 Total Construction in Progress $ 22,465.00 $ 752,874.82 II Other Office Furniture and Fixtures $ 4,105 .48 161.55 $ 4,267.03 Machinery and Equipment II Truck 4,752.15 4,752.15 Radio Equipment 987.93 987.93 Tools 1,333.73 119.45 1,453 .18 Link Belt Ditching Machine 15 ,200.00 15 ,200.00 II Backhoe 6,200.00 6,200.00 Utility Pump 1 ,500.00 1,500.00 Smoke Testing Machine-Sewer Lines 257.42 257.42 $ 34,079.29 $ 34,617.71 Less : Bonds Matured Prior to Acquisition 4,000.00 4,000,00 Total Other $ 30,079.29 $ 30,617.71 Total Property, Plant and Equipment $1,157,237.03 $750,890.58 $ 726.50 $1,907,401. 11 11 Source of Funds From Bonds Assumed $ 596,000.00 From Maintenance and Operating Account 147,935.20 From General Obligation Bonds Issued 200,000.00 I From Revenue Bonds Issued 700,000.00 From Contribution by Land Owners 11,767.87 From Federal Agencies 251,698.04 Total $1,907,401. 11 13 wr CITY OF FRIENDSWOOD, TEXAS ANNEXED WATER DISTRICT (WCID # 21) SYSTEM SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT AS OF SEPTEMBER 30, 1969 Balance Balance 11 10-1-68 Additions Deletions 9-30-69 Structures and Improvements Land, Water Well and Pumping 1! Facilities $ 56,298.11 $ 56,298.11 Water Distribution 109,814.02 109,814.02 Sewage Collection System 230,517.87 230,517.87 Storm Sewer Facilities 203,370.00 203,370.00 Total $600,000.00 $600,000.00 Source of Funds From Bonds Assumed $600,000.00 Total $600,000.00 11 11 1! 11 11 14 I 1 CITY OF FRIENDSWOOD, TEXAS STATEMENT OF COMBINED CASH RECEIPTS AND DISBURSEMENTS INTEREST AND SINKING FUNDS OCTOBER 1, 1968 to SEPTEMBER 30, 1969 IP t Pik City Water and 1957 1958 1962 Total Series Series Series 00 14. CASH BALANCE - October 1, 1968 $ 28,324.33 $ 10,846.12 $ 2,572.58 $ 7,326.60 411 RECEIPTS tie 1968 Tax Levy $ 57,906.05 $ 10,213.67 $ 625.32 $ 6,670.15 1967 Tax Levy 717.78 11.95 2.55 29.79 OP 1966 Tax Levy 140.75 10.05 1.85 29.55 1965 Tax Levy 4.03 .29 .16 .85 1964 and Prior Years 25.60 2.20 .52 8.40 Penalty and Interest 696.82 68.81 4.01 64.19 Tax Certificates 9.25 1.32 .09 1.48 iii Transfer - Refunding Series (9,002.28) (1,543.54) Transfer from Water and Sewer Operating Fund 19,537.50 ii Transfer from WCID # 21 850.31 Interest on Time Deposits 2,062.60 721.98 185.62 536.25 iii Total Receipts $ 81,950.69 $ 2,027.99 $ (723.42) $ 7,340.66 Total to be Accounted For $110,275.02 $ 12,874.11 $ 1,849.16 $ 14,667.26 !I DISBURSEMENTS Debt Serviceri Interest Paid $ 64,391.20 $ 6,875.00 $ 875.00 $ 6,750.00 61 Bonds Retired 8,000.00 4,000.00 Fees 37.50 Total Disbursements $ 72,428.70 $ 10,875.00 $ 875.00 $ 6,750.00 11 CASH BALANCE - September 30, 1969 $ 37,846.32 $ 1,999.11 $ 974.16 $ 7,917.26 ii 1 1: 441 15 :I Sewer System Annexed Water District System 1963 1967 1969 1969 1964 Series Series Refunding Revenue Series $ 5,644.12 $ 1,934.91 11 $ 10,422.11 $ 8,546.13 $ 5,211.06 $ 16,217.61 48.94 57.45 62.13 504,97 11 46.46 52.84 1.09 1.64 3.01 11.47 100.30 82.25 81.64 295.62 2.31 1.90 2.15 10,545.82 $ 15,500.00 4,03 7.50 850.31 412.50 206.25 $ 11,036.72 $ 8,893.98 $ 15,968.75 $ 15,500.00 $ 21,906.01 $ 16,680.84 $ 10,828.89 $ 15,968.75 $ 15,500.00 $ 21,906.01 $ 6,475.00 $ 8,500.00 $ 5,200.00 $ 14,716.20 $ 15,000.00 4,000.00 37.50 $ 10,475.00 $ 8,500.00 $ 5,200.00 $ 14,716.20 $ 15,037.50 $ 6,205.84 $ 2,328.89 $ 10,768.75 $ 783.80 $ 6,868.51 11 16 CITY OF FRIENDSWOOD, TEXAS STATEMENT OF COMBINED CASH RECEIPTS AND DISBURSEMENTS BOND RESERVE ACCOUNT OCTOBER 1, 1968 to SEPTEMBER 30, 1969 CITY WATER AND SEWER SYSTEM 1957 1958 TOTAL SERIES SERIES CASH BALANCE - October 1, 1968 $ 13,736.80 $ 12,491.42 $ 1,245.38 1! RECEIPTS 11 Interest Earned 965.41 868.87 96.54 Transfer from Water and Sewer System Operating Fund 1,200.00 1,080.00 120.00 Total to be Accounted For $ 15,902.21 $ 14,440.29 $ 1,461.92 DISBURSEMENTS Acquisition Costs on refunded bonds 10,116.00 9,386.30 729.70 CASH BALANCE - September 30, 1969 $ 5,786.21 $ 5,053.99 $ 732.22 11 11 17 ml I NO CITY OF FRIENDSWOOD, TEXAS STATEMENT OF BOND MATURITIES AND INTEREST REQUIREMENTS mr WATER AND SEWER SYSTEM 0 CITY SYSTEM WCID # 21 GENERAL COMBINATION COMBINATION OBLIGATION TAX & REVENUE REVENUE TAX & REVENUE U FISCAL BOND BOND BOND BOND TOTAL BOND YEAR MATURITIES MATURITIES MATURITIES MATURITIES MATURITIES OP 1969 — 1970 $ 9,000.00 $ 9,000.00 1970 — 1971 10,000.00 $ 5,000.00 15,000.00 1971 — 1972 10,000.00 $ 5,000.00 10,000.00 $ 10,000.00 35,000.00 1972 — 1973 15,000.00 10,000.00 10,000.00 35,000.00 OP 1973 — 1974 15,000.00 10,000.00 10,000.00 35,000.00 1974 — 1975 22,000.00 1,000.00 10,000.00 10,000.00 43,000.00 1975 — 1976 18,000.00 6,000.00 15,000.00 10,000.00 49,000.00 0 1976 — 1977 16,000.00 15,000.00 15,000.00 46,000.00ve- 1977 — 1978 21,000.00 7,000.00 15,000.00 15,000.00 58,000.00 1978 — 1979 21,000.00 6,000.00 15,000.00 15,000.00 57,000.00 1979 — 1980 26,000.00 6,000.00 15,000.00 15,000.00 62,000.00 1980 — 1981 32,000.00 8,000.00 15,000.00 15,000.00 70,000.00 1981 — 1982 32,000.00 20,000.00 20,000.00 72,000.00 1982 — 1983 32 000.00 20,000.00 20 000.00 72 000.00 1983 — 1984 32,000.00 20,000.00 20,000.00 72,000.00 1984 — 1985 32,000.00 20,000.00 20,000.00 72,000.00 1985 — 1986 38,000.00 20,000.00 20,000.00 78,000.00 1986 — 1987 38,000.00 25,000.00 25,000.00 88,000.00 WO 1987 — 1988 39,000.00 25,000.00 25,000.00 89,000.00 1988 — 1989 25,000.00 25,000.00 25 ,000.00 75,000.00 11 1989 — 1990 25,000.00 30,000.00 25,000.00 80,000.00 1990 — 1991 25,000.00 30,000.00 25,000.00 80,000.00 1991 — 1992 14,000.00 35,000.00 30,000.00 79,000.00 1992 — 1993 20,000.00 35,000.00 30,000.00 85,000.00 1993 — 1994 10,000.00 35 ,000.00 30,000.00 75,000.00 wi 1994 — 1995 30,000.00 40,000.00 30,000.00 100,000.00 1995 — 1996 30,000.00 40,000.00 30,000.00 100,000.00 1996 — 1997 30,000.00 45,000.00 30,000.00 105,000.00 iAii 1997 — 1998 35,000.00 50,000.00 35,000.00 120,000.00 1998 — 1999 25,000.00 50,000.00 35,000.00 110,000.00 tilit $717,000.00 $ 49,000.00 $700,000.00 $600,000.00 $2,066,000.00 !! irb: :I 18II 11 II II II INTEREST CITY SYSTEM WCID # 21 TOTAL 11 GENERAL COMBINATION COMBINATION PRINCIPAL, OBLIGATION TAX & REVENUE REVENUE TAX & REVENUE TOTAL BOND AND BONDS BONDS BONDS BONDS INTEREST INTEREST 11 $ 31,860.00 $ 2,450.00 $ 44,150.00 $ 30,000.00 $ 108,460.00 $ 117,460.00 31,452.50 2,450.00 43,987.50 30,000.00 107,890.00 122,890.00 31,027.50 2,325.00 43,500.00 30,000.00 106,852.50 141,852.50 II 30,477.50 2,200.00 42,850.00 29,500.00 105,027.50 140,027.50 29,802.50 2,200.00 42,200.00 29,000.00 103,202.50 138,202.50 28,997.50 2,175.00 41,550.00 28,500.00 101,222.50 144,222.50 II 28,170.00 2,000.00 40,737.50 28,000.00 98,907.50 147,907.50 27,500.00 1,850.00 39,762.50 27,500.00 96,612.50 142,612.50 26,755.00 1,675.00 38,787.50 26,750.00 93,967.50 151,967.50 25,862.50 1,350.00 37,812.50 26,000.00 91,025.00 148,025.00 II24,822.50 1,050.00 36,837.50 25,250.00 87,960.00 149,960.00 23,526.25 700.00 35,862.50 24,500.00 84,588.75 154,588.75 22,098.75 500.00 34,725.00 23,750.00 81,073.75 153,073.75 II 20,671.25 500.00 33,425.00 22,750.00 77,346.25 149,346.25 19,243.75 500.00 32,125.00 21,750.00 73,618.75 145,618.75 17,816.25 500.00 30,825.00 20,750.00 69,891.25 141,891.25 11 16,242.50 500.00 29,525.00 19,750.00 66,017.50 144,017.50 14,522.50 500.00 28,062.50 18,750.00 61,835.00 149,835.00 12,781.25 500.00 26,437.50 17,500.00 57,218.75 146,218.75 11,312.50 500.00 24,812.50 16,250.00 52,875.00 127,875.00 II 10,137.50 500.00 23,025.00 15,000.00 48,662.50 128,662.50 8,962.50 500.00 21,131.28 13,750.00 44,343.78 124,343.78 8,062.50 500.00 19,140.66 12,500.00 40,203.16 119,203.16 I 7,250.00 500.00 16,996.91 11,000.00 35,746.91 120,746.91 6,750.00 250.00 14,853.16 9,500.00 31,353.16 106,353.16 6,075.00 12,556.29 8,000.00 26,631.29 126,631.29 II 4,725 .00 10,106.29 6,500.00 21,331.29 121,331.29 3,375.00 7,503.17 5,000.00 15,878.17 120,878.17 1,912.50 4,593.80 3,500.00 10,006.30 130,006.30 562.50 1,531.30 1,750.00 3 ,843.80 113,843.80 II $532,755.00 $ 28,675.00 $859,412.86 $582,750.00 $2,003,592.86 $4,069,592.86 II II I 11 19 I 11 II ai ACCRUED INTEREST AND ACCRUED RESERVE PRINCIPAL REQUIREMENT REQUIREMENT 11 9-30-69 9-30-69 COMPARISON 9-30-69 BASIS AMOUNT AMOUNT REQUIREMENT AVAILABLE 11 1/6 $ 162.50 $ 4,618.75 $ 4,781.25 $ 7,235.62 II 1/6 $ 41.67 890.00 931.67 1,750.00 II 1/6 $ 562.50 562.50 8,433.44 II 1/6 $ 533.75 11 7/12 2,333.33 $ 2,867.08 2,867.08 6,973.28 11 1/6 $ 708.34 708.34 2,811.25 11 1/6 $ 866.67 7/12 2,916.67 11 $ 3,783.34 3,783.34 11,890.13 11 1/6 $ 3,679.23 0.00* 3,679.23 10,717.56 11 $ 11,804.66 $ 5,508.75 $ 17,313.41 $ 49,811.28 11 1/3 $ 5,000.00 $ 2,500.00 $ 7,500.00 $ 7,640.18 $ 5,000.00 $ 2,500.00 $ 7,500.00 $ 7,640.18 $ 16,804.66 $ 8,008.75 $ 24,813.41 $ 57,451.46 :I li 21 11 CITY OF FRIENDSWOOD, TEXAS WATER AND SEWER SYSTEM BOND REQUIREMENTS COMPARED WITH ACTUAL 11 SEPTEMBER 30, 1969 !! CITY WATER AND SEWER SYSTEM NEXT MATURITY ISSUE DATE PRINCIPAL INTEREST Galveston County WCID # 15 Combination Revenue and Tax Bonds 3-1-70 $ 975.00 Series 1957 $ 0.00 Galveston County WCID # 15 Combination Revenue and Tax Bonds 3-1-70 250.00 Series 1958 0.00 Galveston County WCID # 15 Unlimited Tax Bonds 3-1-70 3,375.00 Series 1962 0.00 Galveston County WCID # 15 Unlimited Tax Bonds 3-1-70 3,202.50 Series 1963 3-1-70 4,000.00 City of Friendswood, Texas Sewer Improvement Bonds 3-1-70 4,250.00 Series 1967 City of Friendswood, Texas !! General Obligation Refunding Bonds 3-1-70 5,200.00 Series 1969 3-1-70 5,000.00 !! City of Friendswood, Texas Waterworks and Sanitary Sewer System Revenue Bonds 3-1-70 22,075.36 Series 1969 Total City Water and Sewer System11 ANNEXED WATER DISTRICT SYSTEM Galveston County WCID # 21 11 Combination Tax and Revenue Bonds 2-1-70 15,000.00 Series 1964 Total Annexed Water District System Grand Total *Payments to Reserve Fund begin 1-10-70 at rate !I of $500.00 per month until Reserve Fund reaches $50,000 2011 I I IIACCRUED INTEREST AND ACCRUED RESERVE PRINCIPAL REQUIREMENT REQUIREMENT 9-30-69 9-30-69 COMPARISON 9-30-69 BASIS AMOUNT AMOUNT REQUIREMENT AVAILABLE 1/6 $ 162.50 $ 4,618.75 $ 4,781.25 $ 7,235.62 II 1/6 $ 41.67 890.00 931.67 1,750.00 II 1/6 $ 562.50 562.50 8,433.44 1/6 $ 533.75 7/12 2,333.33 $ 2,867.08 2,867.08 6,973.28 1/6 $ 708.34 708.34 2,811.25 11 1/6 $ 866.67 7/12 2,916.67 11 $ 3,783.34 3,783.34 11,890.13 11 1/6 $ 3,679.23 0.00* 3,679.23 10,717.56 11 $ 11,804.66 $ 5,508.75 $ 17,313.41 $ 49,811.28 11 1/3 $ 5,000.00 $ 2,500.00 $ 7,500.00 $ 7,640.18 1! $ 5,000.00 $ 2,500.00 $ 7,500.00 $ 7,640.18 $ 16,804.66 $ 8,008.75 $ 24,813.41 $ 57,451.46 41 1! 21 1 CITY OF FRIENDSWOOD, TEXAS IP COMBINED BALANCE SHEET - ALL FUNDS AS OF SEPTEMBER 30, 1969 IP Combined Social All General Security IP Funds Fund Fund iit ASSETS AND OTHER DEBITS 1 Assets - Other than Fixed Petty Cash $ 250.00 $ 25.00 110 Cash on Hand - Revenues Undeposited 132.70 75.00 AL Cash in Bank 59,263.15 5,476.82 $ 2,912.67 Taxes Receivable 4,925.59 4,925.59 Less: Reserve for Uncollected Taxes (4,925.59) (4,925.59) !! Accounts Receivable 18,153.62 Grants Receivable 50,000.00 Utility Deposits 30.00 Due from Social Security Fund 1,340.67 1,340.67 !! Due from General Fund - 1969 Tax Levy 19,396.80 Fund Accounts Water and Sewer System Construction FundII Cash in Bank 687,733.63 Due from Federal Grant Funds 41,627.76 Deferred Charges (Engineering Fees) 20,651.45 Interest and Sinking Fund ii Cash in Bank 37,846.32 Taxes Receivable 3,885.17 Due from Construction Fund 9,933.76 il Bond Reserve Account Cash in Bank 5,786.21 Total Assets - Other than Fixed $ 956,031.24 $ 6,917.49 $ 2,912.67II Fixed Assets Land $ 65,950.47 11 Structures and Improvements 1,791,792.77 Machinery and Equipment 63 ,699.38 Construction in Progress 874,617.87 Furniture, Fixtures, Office Equipment 6,919.69II Total Fixed Assets $2,802,980.18 Less: Allowance for Depreciation 102,992.70 Net Fixed Assets $2,699,987.48 I Grand Total $3,656,018.72 $ 6,917.49 $ 2,912.67 11 2211 I 11 11 Library City Annexed General Building Water & Sewer Water District Fixed Fund Fund Fund Assets 11 $ 225.00 11 57.70 $ 760.00 46,207.15 $ 3,906.51 11,218.63 6,934.99 50,000.00 30.00 19,396.80 11 687,733.63 41,627.76 20,651.45 30,977.81 6,868.51 3,113.50 771.67 9,933.76 5,786.21 $ 70,156.80 $ 857,562.60 $ 18,481.68 $ 27,587.95 $ 38,362.52 11 1,096,320.63 $ 600,000.00 95,472.14 29,350.68 34,348.70 752,874.82 121,743.05 1,267.03 5,652.66 $1,907,401.11 $ 600,000.00 $ 295,579.07 90,992.70 12,000.00 11 $1,816,408.41 $ 588,000.00 $ 295,579.07 $ 70,156.80 $2,673,971.01 $ 606,481.68 $ 295,579.07 11 111 23 1 11 CITY OF FRIENDSWOOD, TEXAS COMBINED BALANCE SHEET - ALL FUNDS Itil AS OF SEPTEMBER 30, 1969 r it Combined Social All General Security !! Funds Fund Fund LIABILITIES, RESERVES & SURPLUS lit Liabilities - Other than Long Term Accounts Payable $ 9,182.89 110 Customers' Meter Deposits 1,256.75 $ 43.00 Mt Due to Interest and Sinking Fund 9,933.76 Due to General Fund 1,340.67 $ 1,340.67 Construction Contracts Payable 749,623.10 Construction Engineering Fees Payable 19,013.33 Due to Federal Agencies (HUD) 41,599.45 Accrued Bond Interest Payable 11,554,66 $ Accrued Bond Principal Payable 5,250.00 Total Liabilities - Other than Long Term $ 848,754.61 $ 43.00 $ 1,340.67 Long Term Liabilities Ill Total Bonds Payable $2,066,000.00 Less: Accrued Principal Classified as Current Liability 5,250.00 Total Long Term Liabilities $2,060,750.00 Total Liabilities $2,909,504.61 $ 43.00 $ 1,340.67 li Other Credits Reserve for Retirement of Sinking Fund Bonds $ 45 ,896.80 11 Social Security Fund Reserve 1,572.00 $ 1,572.00 Contributions By Land Owners 11,767.87 By Federal Agencies 276,448.04 Total Other Credits $ 335,684.71 $ 1,572.00 Surplus 11 Arising from Bonds Retired $ 30,000.00 Arising from Revenues Invested in Fixed Assets 259,223.50 II Arising from Contributions 159,540.77 Unappropriated Surplus (37,934.87) $ 6,874.49 Total Surplus $ 410,829.40 $ 6,874.49 Grand Total $3,656,018.72 $ 6,917.49 $ 2,912.67 11 24 11 1 I 11 II II Library City Annexed General Building Water & Sewer Water District Fixed Fund Fund Fund Assets 11 $ 9,182.89 1,213.75 9,933.76 II $ 70,156.80 679,466.30 19,013.33 41,599.45 6,554.66 $ 5,000.00 II 5 ,250.00 $ 70,156.80 $ 772,214.14 $ 5,000.00 II $1,466,000.00 $ 600,000.00 II5,250.00 $1,460,750.00 $ 600,000.00 11 $ 70,156.80 $2,232,964.14 $ 605,000.00 II $ 43,256.62 $ 2,640.18 II11,767.87 251,698.04 $ 24,750.00 $ 306,722.53 $ 2,640.18 $ 24,750.00 11 $ 30,000.00 11 147,935.20 $ 111,288.30 159,540.77 (43,650.86) $ (1,158.50) II $ 134,284.34 $ (1,158.50) $ 270,829.07 11 $ 70,156.80 $2,673,971.01 $ 606,481.68 $ 295,579.07 II 25 CITY OF FRIENDSWOOI ANALYSIS OF CHANGES IN UNAPT OCTOBER 1, 1968 to SEPTE Total BALANCE - October 1, 1968 $ (17,666.45) 1! ADDITIONS Excess of Revenues over Operating Expenditures $ 102,482.75 Contributions 28,180.75 Interest Earned on Social Security Fund 113.65 Total Additions $ 130,777.15 $ 113,110.70 DEDUCTIONS Provision for Depreciation $ 37,487.31 Capital Outlay 92,757.04 Interest Paid on Indebtedness 11 for Fire Fighter Donated to Friendswood Voluntary Fire Department in 1965 63.72 Transfer to Interest and Sinking Fund 19,537.50 Transfer to Bond Reserve Account 1,200.00 _ Total Deductions $ 151,045.57 $ BALANCE - September 30, 1969 $ (37,934.87) $ 11 11 11 26 1 II CITY OF FRIENDSWOOD, TEXAS 11 COMPARISON OF BUDGET WITH ACTUAL RECEIPTS AND DISBURSEMENTS GENERAL FUND OCTOBER 1, 1968 to SEPTEMBER 30, 1969 II BUDGET ACTUAL RECEIPTS Ad Valorem Taxes $110,000.00 $112,304.14 I! Fines and Fees 4,000.00 3,278.50 Inspections and Permits 12,000.00 14,539.49 Franchise and Gross Receipts Tax 10,000.00 14,408.95 Rent 600.00 625.00 II Interest 500.00 1,119.90 Miscellaneous 200.00 73.22 Federal Funds 70,900.00 24,750.00 II Moody Foundation 37,500.00 Other Contributions 1,191.12 Carry-over from 1968 15,000.00 16,644.31 IITotal Receipts $223,200.00 $226,434.63 OPERATING EXPENSES General and Administrative Expenses $ 28,929.00 $ 35,030.89 II Police Department Expenses 20,695.00 23,242.05 Streets and Drainage Expenses 42,455.00 50,086.82 Miscellaneous 14,620.00 11,675.73 IITotal Operating Expenses $106,699.00 $120,035.49 Excess of Revenues over Operating Expenses $116,501.00 $106,399.14 II CAPITAL OUTLAY General and Administrative $ 3,000.00 $ 240.01 Police Department 1,180.00 1,199.81 II Streets and Drainage 1,600.00 2,999.41 Other 110,721.00 95,085.42 Total Capital Outlay $116,501.00 $ 99,524.65 ISURPLUS - September 30, 1969 $ 6,874.49 II 11 11 27 I 11 CITY OF FRIENDSWOOD, TEXAS II COMPARISON OF BUDGET WITH ACTUAL INCOME AND EXPENSES WATER AND SEWER SYSTEMS OCTOBER 1, 1968 to SEPTEMBER 30, 1969 II BUDGET ACTUAL II INCOME Revenue - Water and Sewer Charges $108,000.00 $143,084.28 II Reconnect Fees 162.50 Tap Fees 32,000.00 36,085.00 Miscellaneous 96.57 Total Income $140,000.00 $179,428.35 II OPERATING EXPENSES Salaries and Wages $ 32,793.00 $ 29,460.41 II Payroll Taxes 1,507.00 1,367.79 Employee Benefits 750.00 975.09 Operating Supplies 10,000.00 7,613.53 II Repairs - Plant 5,500.00 11,000.82 Repairs - Lines 4,000.00 3,435.13 Repairs - Equipment 1,000.00 500.89 Taps - Water and Sewer 16,000.00 26,059.04 II Laboratory Expense 200.00 385.17 Miscellaneous Expenses 200.00 178.00 Truck Expense 800.00 1,380.93 II Utilities 8,000.00 12,398.06 Office and Administrative Expenses 2,500.00 3,345.62 Insurance and Bonds 1,400.00 1,999.65 II Engineering Fees 800.00 499.96 Audit Expense 700.00 1,345.57 Legal Expense 1,500.00 1,200.00 Total Expenses $ 87,650.00 $103,145.66 II Income Available for Debt Service $ 52,350.00 $ 76,282.69 1 I II II 28 II II CITY OF FRIENDSWOOD, TEXAS 11 SCHEDULE OF GENERAL FIXED ASSETS AS OF SEPTEMBER 30, 1969 11 Balance Balance 10-1-68 Additions Deletions 9-30-69 11 City Hall Building $ 76,500.00 $ 76,500.00 11 Furniture, Fixtures and Office Equipment File Cabinets $ 279.92 $ 279.92 Furniture (Desks, Tables, Chairs) 852.13 $ 78.46 930.59 11 Adding Machines 160.00 161.55 321.55 Typewriters 718.00 718.00 Mimeograph Machine & Stand 730.00 730.00 II Sony Tape Recorder & Stand 307.30 307.30 SCM Photo Copier & Stand 1,210.00 1,210.00 Furnishings - Mayor's Office 842.80 842.80 Flag Set 79.00 79.00 II Civil Defense Antenna 81.20 $ 81.20* Water Cooler 196.00 196.00 G.E. Vacuum Cleaner 37.50 37.50 11 Total Furniture, Fixtures and Office Equipment $ 5,493.85 $ 5,652.66 II Police Department 1968 Plymouth Pursuit Sedan $ 2,647.00 $ 2,647.00 1957 Chevrolet i Ton Pick-Up 120.00 120.00 Radio Equipment 3,602.13 1,079.81 4,681.94 11 Emergency Warning Light 65 .00 65.00 Radar Unit 732.85 732.85 Miscellaneous Police Equipment 148.40 148.40 11 Office Furniture and Equipment 105.18 105. 18 Total Police Department Expense $ 7,300.56 $ 8,500.37 Streets and Bridges Street Improvement $ 28.80 $ 28.80 Street Signs 4,425 .56 332.93 4,758.49 Right-O-Ways 4,771.50 4,771.50 I Castlewood Bridge 5,100.71 5 ,100.71 Equipment International Tractor with Mowers 3,302.00 3,302.00 11 1967 Ford 2-Ton Dump Truck 3,979.32 3,979.32 Used Caterpillar Grader 9,200.00 9,200.00 1968 Ford Pick-Up Truck 1 ,822.00 1,822.00 Miscellaneous Other Equipment 275.00 135 .00 410.00 11 Rotary Cutter 565 .00 565.00 Pneumatic Roller 500.00 500.00 Skill Saw 179.95 179.95 11 Radio Equipment (Truck) 840.53 840.53 Wiring-Equipment Warehouse 446.00 446.00 Total Streets and Bridges $ 32,904.89 $ 35,904.30 11 29 11 IISCHEDULE OF GENERAL FIXED ASSETS -continued- IIBalance Balance 10-1-68 Additions Deletions 9-30-69 11 Civil Defense Generators (5) $ 472.00 $ 472.00 Semi Van-Type Trailer 300.00 300.00 11 Bell and Howell Film Projector 545.00 545.00 Civil Defense Antenna 81.20* 81.20 Total Civil Defense $ 1,398.20 II Library Library Site 7,838.00 $ 7,838.00 Library Building (Under Construction) 121,743.05 121,743.05 IITotal Library $129,581.05 Park IPark Site (8.38 acres) 30,524.52 $ 30,524.52 Other 1965 Ford Car $ 2,487.42 $ 2,487.42 IIJail Bunks 492.49 492.49 Dog Pound 314.50 3,059.65 3,374.15 Mosquito Control Equipment 1,163.91 1,163.91 IITotal Other $ 4,458.32 $ 7,517.97 11 Total General Fixed Assets $126,657.62 $169,002.65 $ 81.20 $295 ,579.07 I *Transfer Source of Funds From Revenues Invested in Fixed 11 Assets $ 55 ,807.97 $ 36,164.73 $ 81.20 $ 91,891.50 From Contributions 70,849.65 1,191.12 72,040.77 From Federal Funds 24,750.00 24,750.00 II From State Funds 50,000.00 50,000.00 From Moody Foundation 37,500.00 37,500.00 From Future Revenues - 1969-70 Budget 19,396.80 19,396.80 11 Total $126,657.62 $169,002.65 $ 81.20 $295 ,579.07 11 11 11 30 1 II CITY OF FRIENDSWOOD, TEXAS 11 STATEMENT OF BONDS PAYABLE SEPTEMBER 30, 1969 II II Amount Maturity of Interest Bonds Name of Issue Issue Date Rate Amount Outstanding IWATER AND SEWER SYSTEM II Galveston County Water Control & Improvement District # 15 Com- bination Revenue and Unlimited Tax Bonds dated July 1, 1957 I Bonds assumed under City Ordinance # 51A as of 12-1-64 $246,000 $ 39,000.00 3-1-72 5.00% $ 5,000 II Bonds Maturing March 1, 1976 and 3-1-75 5.00 1,000 thereafter, are redeemable in whole 3-1-76 5.00 6,000 or in part in inverse numerical 3-1-78 5.00 7,000 II order, on March 1, 1975 or any 3-1-79 5 .00 6,000 interest payment date thereafter 3-1-80 5.00 6,000 at par and accrued interest. 3-1-81 5.00 8,000 IIGalveston County Water Control & Improvement District # 15 Combination 11 Revenue and Unlimited Tax Bonds dated July 1, 1958 Bonds assumed under City Ordinance # 51A as of 12-1-64 $ 25,000 10,000.00 II 3-1-94 5.00% 10,000.00 Bonds are redeemable in whole or in part in inverse numerical order, on March 1, 1975 or any interest payment date thereafter at par and accrued interest. 11 Galveston County Water Control & Improvement District # 15 11 Unlimited Tax Bonds dated October 1, 1962 Bonds assumed under City Ordinance 11 # 51A as of 12-1-64 $150,000 150,000.00 3-1-95 4.50% 30,000 Bonds are optional on March 1, 3-1-96 4.50 30,000 I 1981 or on any interest payment 3-1-97 4.50 30,000 date thereafter at par and accrued 3-1-98 4.50 35,000 interest. 3-1-99 4.50 25,000 11 31 II il STATEMENT OF BONDS PAYABLE II - continued - 1 Galveston County Water Control & Improvement District # 15 Unlimited Tax Bonds dated 11 October 1, 1963 Bonds assumed under City Ordinance # 51A as of 12-1-64 $175,000 $ 159,000.00 3-1-70 3.50% $ 4,000 11 Bonds Maturing March 1, 1982 and 3-1-71 3.50 5,000 thereafter, are redeemable in 3-1-72 3.50 5 ,000 whole or in part , in inverse 3-1-73 3.50 5 ,000 II numerical order, on March 1, 1981 3-1-74 3.50 5,000 or any interest payment date 3-1-75 3.50 5,000 thereafter at par and accrued 3-1-76 3.50 6,000 II interest . 3-1-77 3.50 6,000 3-1-78 3.50 6,000 3-1-79 4.25 6,000 3-1-80 4.25 6,000 I 3-1-81 4.25 7,000 3-1-82 4.25 7,000 3-1-83 4.25 7,000 II 3-1-84 4.25 7,000 3-1-85 4.25 7,000 3-1-86 4.25 8,000 11 3-1-87 4.25 8,000 3-1-88 4.25 9,000 3-1-89 4.25 10,000 3-1-90 4.25 10,000 11 3-1-91 4.25 10,000 3-1-92 4.25 10,000 11 City of Friendswood, Texas Sewer Improvement Bonds dated March 1, 1967 $200,000 200,000.00 11 3-1-71 5.00% 5,000 Bonds Maturing March 1, 1983 3-1-72 5.00 5 ,000 and thereafter, are optional 3-1-73 5.00 5,000 in whole or in part , on March 1, 3-1-74 5.00 5 ,000 1 1982 or any interest payment date there- 3-1-75 4.10 10,000 after at par and accrued interest. 3-1-76 4.10 10,000 3-1-77 4.10 10,000 11 3-1-78 4.10 10,000 3-1-79 4.10 10,000 3-1-80 4.10 10,000 3-1-81 4.20 15 ,000 II 3-1-82 4.20 15,000 3-1-83 4.20 15 ,000 3-1-84 4.20 15,000 11 3-1-85 4.20 15,000 3-1-86 4.20 15,000 3-1-87 4.20 15,000 11 3-1-88 4.20 15,000 32 II STATEMENT OF BONDS PAYABLE - continued - II City of Friendswood, Texas 11 General Obligation Refunding Bonds dated March 1, 1969 $257,000 $ 208,000.00 3-1-70 5.00% $ 5,000 II Bonds Maturing March 1, 1985 3-1-73 5.00 5,000 and thereafter, are optional in 3-1-74 5.00 5,000 whole or in part, on March 1, 3-1-75 5.00 7,000 1984 or any interest payment date 3-1-76 5 .00 2 O00 `12 11 thereafter at par and accrued 3-1-78 5.00 5,000 interest. 3-1-79 5.00 5 ,000 3-1-80 5 .00 10,000 II 3-1-81 5.00 10,000 3-1-82 5.00 10,000 3-1-83 5.00 10,000 II 3-1-84 5.00 10,000 3-1-85 5.00 10,000 3-1-86 5 .00 15,000 3-1-87 5 .00 15,000 II 3-1-88 5.00 15,000 3-1-89 5.00 15,000 3-1-90 5.00 15,000 II 3-1-91 5.00 15,000 M 3-1-92 5.00 4;- OO -` ' 3-1-93 5.00 20,000 IICity of Friendswood, Texas Waterworks and Sanitary Sewer System Revenue Bonds II dated May 1, 1969 $700,000 700,000.00 3-1-71 6.50% 5 ,000 Bonds Maturing March 1, 1988 3-1-72 6.50 10,000 II and thereafter, are redeemable 3-1-73 6.50 10,000 in whole or in part, in inverse 3-1-74 6.50 10,000 numerical order, on March 1, 1987 3-1-75 6.50 10,000 II or any interest payment date 3-1-76 6.50 15,000 thereafter at par and accrued 3-1-77 6.50 15 ,000 interest . 3-1-78 6.50 15,000 3-1-79 6.50 15,000 II 3-1-80 6.50 15,000 3-1-81 6.50 15,000 3-1-82 6.50 20,000 11 3-1-83 6.50 20,000 3-1-84 6.50 20,000 3-1-85 6.50 20,000 3-1-86 6.50 20,000 11 3-1-87 6.50 25 ,000 3-1-88 6.50 25,000 3-1-89 6.50 25,000 11 3-1-90 6.50 30,000 3-1-91 6.125 30,000 3-1-92 6.125 35,000 11 33 3-1-93 6.125 35,000 3-1-94 6.125 35,000 11 II STATEMENT OF BONDS PAYABLE 11 - continued - II 3-1-95 6.125% $40,000 3-1-96 6.125 40,000 11 3-1-97 6.125 45 ,000 3-1-98 6.125 50,000 3-1-99 6.125 50,000 11 Bonds Payable - City Water and Sewer System $1,466,000.00 11 ANNEXED WATER DISTRICT SYSTEM 11 Galveston County Water Control & Improvement District # 21 II Waterworks and Sewer System Combination Tax and Revenue Bonds dated November 1, 1964 II Bonds assumed under City Ordinance # 117 as of 11-18-68 and approved by Board of Directors of Galveston County WCID # 21 at its final II meeting on 4-3-69 $600,000 $ 600,000.00 8-1-72 5 .00% $10,000 Bonds Maturing August 1, 1980 8-1-73 5 .00 10,000 11 and thereafter are redeemable in 8-1-74 5 .00 10,000 whole or in part, in inverse 8-1-75 5.00 10,000 numerical order on August 1, 1979, 8-1-76 5 .00 10,000 or on any interest date thereafter 8-1-77 5.00 15,000 II at the following redemption prices 8-1-78 5 .00 15,000 and accrued interest : 8-1-79 5.00 15,000 on 8-1-79 @ 103 % 8-1-80 5.00 15,000 11 2-1-80 or 8-1-80 @ 102i% 8-1-81 5.00 15,000 2-1-81 or 8-1-81 @ 102 % 8-1-82 5.00 20,000 2-1-82 or 8-1-82 @ 101i% 8-1-83 5.00 20,000 11 2-1-83 or 8-1-83 @ 101 % 8-1-84 5.00 20,000 2-1-84 or 8-1-84 @ 100 % 8-1-85 5.00 20,000 2-1-85 or any interest payment 8-1-86 5.00 20,000 date thereafter at par and 8-1-87 5.00 25,000 11 accrued interest . 8-1-88 5 .00 25 ,000 8-1-89 5 .00 25,000 8-1-90 5.00 25 ,000 11 8-1-91 5.00 25,000 8-1-92 5 .00 30,000 8-1-93 5.00 30,000 11 8-1-94 5 .00 30,000 8-1-95 5.00 30,000 8-1-96 5 .00 30,000 34 11 STATEMENT OF BONDS PAYABLE 11 - continued - 11 11 8-1-97 5.00% $30,000 8-1-98 5.00 35,000 8-1-99 5.00 35,000 1 Bonds Payable - Annexed Water District System $ 600,000.00 11 11 Total Bonds Payable $2,066,000.00 11 11 11 11 11 35 II II CITY OF FRIENDSWOOD, TEXAS II SCHEDULE OF INSURANCE IN FORCE OCTOBER 1, 1969 II 11 Aetna Insurance Company Policy Number 61S6804 BC 11 Term January 5, 1969 to January 5, 1970 Kind Supervisors Bond - Drainage District Premium $18.00 Person Covered James Butler Shore IIAmount of Coverage $5,000 Policy Numbers 61S14212 BC; 61S14215 BC; 61S14217 BC II Term January 25, 1969 to January 25, 1970 Kind Supervisors Bonds - Drainage District Premium $54.00 II Persons Covered Paul Kramer; Donald Hackbart ; James O. Nye Amount of Coverage $5,000 each Policy Number 61S10072 II Term January 26, 1969 to January 26, 1970 Kind Supervisors Bond - Drainage District Premium $18.00 II Person Covered Kenneth Truman Amount of Coverage $5,000 Policy Number 6155979 BC IITerm April 25, 1969 to April 25, 1970 Kind Tax Assessor - Collector's Bond Premium $50.00 II Person Covered Laurence Bryan Cline (Tax Assessor) Amount of Coverage $10,000 IIAmerican and Foreign Insurance Company (Royal Globe) Policy Number ALU 52 23 95 II Term October 1, 1969 to October 1, 1970 Kind Comprehensive General Liability Premium $1,161.00 (Estimated) II Coverage Bodily Injury Liability $100,000 each person 200,000 each occurrence II 200,000 aggregate Property Damage Liability $ 5,000 each occurrence 25,000 aggregate II II 36 11 SCHEDULE OF INSURANCEIN FORCE continued - 11 American and Foreign Insurance Company 11 Policy Number ACS 11 07 32 Term October 1, 1969 to October 1, 1970 Kind Workmen's Compensation and Employer's Liability Premium $1,935.00 (Estimated) 11 Persons Covered Waterworks Operation; Sewage Disposal Plant Operations ; Street and Road Construction; Irrigation or Drainage System Construction; 11 Municipal, County, or State Employees; Clerical Office Employees ; Policemen; Voluntary Compensa- tion Personnel (Policemen, Mayor and City 11 Councilmen) Amount of Coverage Bodily Injury $100,000 each employee 100,000 each accident Royalty Indemnity Company Policy Number 47-55-71 Term October 1, 1969 to October 1, 1970 Kind Honesty Blanket Bond Coverage Premium $81.00 Persons Covered City Employees Amount of Coverage $10,000 Royalty Indemnity Company Policy Number RLU 52 23 94 Term October 1, 1969 to October 1, 1970 Kind Automobile Liability Policy Premium $1,066.00 Amount of Coverage Bodily Injury Liability 1968 Ford 1/2 ton pickup truck 1968 Ford 1/2 ton pickup truck 1966 Ford 1 ton stake truck 1967 Ford 1 1/2 ton dump truck 1965 Ford Sedan $ 50,000 each person 100,000 each occurrence 11 1968 Plymouth Police Car $ 10,000 each person 20,000 each occurrence Property Damage Liability 1968 Ford 1/2 ton pickup truck 1968 Ford 1/2 ton pickup truck 1966 Ford 1 ton stake truck 1967 Ford 1 1/2 ton dump truck 1965 Ford Sedan $ 10,000 each occurrence 1968 Plymouth Police Car 37 $ 5,000 each occurrence I 11 SCHEDULE OF INSURANCE IN FORCE - continued - !! Policy RLU 52 23 94 (continued) Uninsured Motorists $ 10,000 each person 20,000 each accident Physical Damage 11 Collision - $100 Deductible Fire, Theft and Combined Additional Coverage Actual Cash Value 11 Royalty Indemnity Company Policy Number RQS 23 52 60 Term October 1, 1969 to October 1, 1970 Kind Contractors Equipment Coverage - All Risk Form Premium $312.00 Coverage 1) Link Belt Hydra-X-Cator ($ 8,000) Deductible - $300 2) Front-End Loader ($ 3,600) Deductible - $100 3) Caterpillar Grader ($ 9,200) Deductible - $100 Fidelity and Guaranty Insurance Underwriters, Inc, 1 Policy Number Term OF 2627 October 1, 1965 to October 1, 1970 Kind Fire, Lightning, Extended Coverage, Vandalism and Malicious Mischief Premium $1,928.00 Amount of Coverage 1) $90,000 (90% Co-insurance) All buildings including City Hall, All-steel Water Tank and Tower, Chlorination Building, Outside Electrical Panel and Outside Site Improvements 2) $ 5 ,000 Contents, City Hall and Fire Department 3) $ 500 Contents, Chlorination Building Aetna Life Insurance Company Policy Number 103965 (Group Policy) Effective Date July 29, 1968 Kind Group Life Insurance; Basic plus Major Medical plan Insurance Persons Covered All Employees Coverage Life Insurance $ 2,000 Term Life Insurance 2,000 Accidental Death and Dismemberment 11 Medical Insurance $ 20 Hospital Room Daily Maximum 20,000 Major Medical Maximum Benefits 38 ($100 Deductible)