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Financial Statements Prepared by the Finance Department

QUARTERL Y FINANCIAL STATE ME NTS For the three months ended 12.31.19 Prepared by:

City of Temple, Finance Department

Traci L. Barnard, CPA Director of Finance

Melissa A. Przybylski, CPA Assistant Director of Finance

Stacey Reisner, CPA

Jennifer Emerson

Treasury/Grants Manager

Director of Budget

Sherry M. Pogor

Erica Glover

Financial Analyst

Senior Accountant

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

TABLE OF CONTENTS Page

Exhibit/Table

Introductory Section – Transmittal Letter .................................................................................................. 9

Financial Section – General Fund Comparative Balance Sheets.................................................................. 14

A-1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget...................................................... 16

A-2

Schedule of Revenues – Actual and Budget........................................... 17

A-3

Schedule of Expenditures – Actual and Budget ...................................... 19

A-4

Detail Schedule of Expenditures – Actual and Budget............................ 21

A-5

Water and Wastewater Fund Statement of Net Position ....................................................................... 26

B-1

Statements of Revenues, Expenses, and Changes in Net Position ............................................................... 28

B-2

Comparative Schedule of Operating Revenues ..................................... 29

B-3

Comparative Schedule of Operating Expenses by Department....................................................................................... 30

B-4

Comparative Statement of Revenues and Expenses – Actual and Budget................................................................................. 32

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

B-5

TABLE OF CONTENTS Page

Exhibit/Table

Special Revenue Funds Hotel-Motel Tax Fund – Comparative Balance Sheets ………...................................................... 34

C-1

Statement of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget ...……........................................... 35

C-2

Detail Schedule of Expenditures – Actual and Budget ………................ 36

C-3

Drainage Fund – Comparative Balance Sheets ……......................................................... 37

D-1

Statement of Revenues, Expenditures, and Changes in Fund Balance – Actual and Budget ……............................................. 38

D-2

Capital Projects Schedule of Capital Projects Bond Proceeds & Related Expenditures – Summary of all Bond Issues .................................................................. 40

E-1

Utility System Revenue Bonds 2006, 2008, 2010, 2015, 2017 & 2019.. 41

E-2

Combination Tax & Revenue Certificates of Obligation Bonds 2012, 2014, 2016, 2018 & 2019………………………….…....... 43

E-3

Reinvestment Zone No. 1 Combination Tax & Revenue Certificates of Obligation Bonds 2013 ................................................ 45

E-4

Parks General Obligation Bonds 2015……............................................ 46

E-5

Combination Tax & Revenue Certificates of Obligation Bonds 2017….. 47

E-6

Reinvestment Zone No. 1 Tax Increment Revenue Bonds 2018….…... 48

E-7

Limited Tax Notes 2019 ………………………………………………….… 49

E-8

Combination Tax & Revenue Certificates of Obligation Bonds 2020….. 50

E-9

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

TABLE OF CONTENTS Page

Exhibit/Table

Capital Projects (Continued) Capital Improvement Program – Projects Underway/Scheduled ............................................................. 51

E-10

Projects Underway/Scheduled – Detail ................................................ 52

E-11

Project Status {Based on $’s} ............................................................... 62

E-12

Project Status {Based on # of Projects} ................................................ 63

E-13

Project Status {Based on Funding Source} ........................................... 64

E-14

Project Status {Based on Completion Date} ......................................... 65

E-15

Investments Schedule of Investment Allocations ..................................................... 69

F-1

Investment Portfolio – Market to Market .............................................. 70

F-2

Carrying Value and Fair Value Comparison ........................................ 71

F-3

LE OF S

Supplemental Financial Information Tables Fund Balance – General Fund ................................................................ 75

Schedule of Expenditures of Federal and State Awards......................... 76

Schedule of Expenditures of Federal and State Awards – By Project Type .................................................................................... 78

III

Hotel/Motel Tax Receipts – By Reporting Entity ..................................... 79

Historical Sales Tax Revenue – By Month .............................................. 80

Parks Escrow Funds – By Addition Name .............................................. 81

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

TABLE OF CONTENTS Page

Exhibit/Table

Strategic Investment Zones Redevelopment Grants and Incentive Programs within Strategic Investment Zones (SIZ) ....................................................... 84

VII

Strategic Investment Zone Map (SIZ) ..................................................... 85

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

TRANSMITTAL LETTER

February 20, 2020 Honorable Mayor and Council Members City of Temple, Texas We are pleased to submit the Quarterly Financial Statements for the General Fund, Water and Sewer Fund, and Special Revenue Funds of the City of Temple, Texas for the three months ended December 31, 2019. These financial statements were prepared by the Finance Department of the City of Temple. The key criteria by which internal interim reports are evaluated are their relevance and usefulness for purposes of management control, which include planning future operations as well as evaluating current financial status and results to date. Continual efforts are made to assure that accounting and related interim information properly serves management needs. Because managerial styles and perceived information needs vary widely, appropriate internal interim reporting is largely a matter of professional judgment rather than one set forth in Governmental Accounting and Financial Reporting Standards. Currently, there is no Generally Accepted Accounting Principles (GAAP) for government interim financial statements. These financial statements have been compiled in accordance with standards the Finance Department considered to be applicable and relevant for the City of Templeâ€™s interim financial reports. The Finance Department has also followed standards established by the American Institute of Certified Public Accountants in compiling these financial statements.

THREE-MONTH REVIEW GENERAL FUND â€“ The amount of revenues from various sources for the three months ended December 31, 2019, as compared to the FY 2020 amended budget, is shown in the following table (presented in thousands):

Amended Budget

Actual Revenues: Taxes Franchise fees Licenses and permits Intergovernmental Charges for services Fines Interest and other Total revenues

Percent of Budget

16,834 1,860 210 25 6,753 422 559

38,928 7,538 1,114 61 28,887 2,093 1,380

43% 25% 19% 40% 23% 20% 41%

26,664

80,000

33%

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

TRANSMITTAL LETTER Revenues compared to the amended budget for FY 2020 are at 33% with 25% of the year completed. A detail of the revenues as compared to budget is shown below: Revenues Ad valorem taxes Sales tax receipts Other taxes Franchise fees Licenses and permits Intergovernmental revenues Charges for services Fines Interest and other

% of Budget 69.74% 25.28% 26.62% 24.67% 18.89% 40.24% 23.38% 20.17% 40.55%

Expenditures by major function for the three months ended December 31, 2019, as compared to the FY 2020 amended budget are shown in the following table (presented in thousands):

Amended Budget

Actual Expenditures: General government Public safety Highways and streets Sanitation Parks and recreation Education Airport Debt Service: Principal Interest

4,398 10,037 765 2,043 2,258 459 639

18,221 36,610 4,209 7,776 11,449 1,925 2,441

24% 27% 18% 26% 20% 24% 26%

325 36

10% 10%

82,993

25%

33 4

Total expenditures

20,635

Percent of Budget

Expenditures compared to the amended budget are at 25% with 25% of the year complete. Detail is provided below: Expenditures Personnel Operations Capital Debt service

% of Budget 24.06% 25.48% 34.17% 10.08%

Detail of expenditures begins on page 19, Exhibit A-4 and A-5. QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

TRANSMITTAL LETTER WATER/WASTEWATER FUND – Operating revenue has increased by $1,845,799 over the same time as last fiscal year. Operating expenses increased by $903,928 compared to the same period of last fiscal year. First quarter financials for this fund begin on page 26.

HOTEL-MOTEL FUND – The Hotel-Motel Fund is reported beginning on page 34. This special revenue fund is used to account for the levy and utilization of the hotel-motel room tax.

DRAINAGE FUND – Drainage Fund is reported beginning on page 37. This special revenue fund was created in fiscal year 1999 to account for recording revenues and expenditures addressing the storm water drainage needs of our community. The City Council extended the ordinance on September 18, 2003, establishing the drainage fund for an additional five years. On September 4, 2008, Council amended the ordinance removing the 5-year sunset provision from the ordinance. The ordinance was also amended to remove the calculation of the fees from the ordinance and set the fees by resolution.

CAPITAL PROJECTS – The City of Temple has in the past and is currently investing heavily in improving infrastructure. This section contains detailed schedules that review current capital projects funded by bond proceeds and begins on page 40. Also included in this section, is a detailed listing of current projects in the City’s capital improvement program.

INVESTMENTS/CASH MANAGEMENT – All of the City’s cash and investments are maintained in a pool that is available for use by all funds. Interest earnings are allocated based on cash amounts in individual funds in a manner consistent with legal requirements. Investments are made in accordance with the Investment Policy adopted by the City on September 19, 2019. The City’s primary investment objectives, in order of priority, are as follows: Safety Liquidity Yield As of December 31, 2019, the City had cash and investments with a carrying value of $193,375,134 and a fair value of $193,570,834. Total interest earnings for the three months ended are $933,574. The investment schedules presented in Exhibit F-1 through F-3 are prepared in accordance with Generally Accepted Accounting Principles (GAAP).

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

LETTER TRANSMITTAL LETTER The investment portfolio complies with the City’s Investment Policy and Strategy and the Public Funds Investment Act, Chapter 2256, Texas Government Code, as amended. We are investing municipal funds in accordance with our investment policy using basically four of our investment type options.  Triple A rated (AAA) investment pools  Money market sweep accounts Money market deposit accounts Certificates of deposits Details of our current investment portfolio begin on page 69, Exhibit F-1 through F-3.

SUPPLEMENTAL INFORMATION – This section has details of General Fund balances and designations (page 75). Also, in this section is a schedule of federal and state grants, a detailed schedule of historical sales tax revenue by month, a schedule of Hotel/Motel receipts by month, and a schedule of parks escrow funds.

CONCLUSION – I want to take time to thank the Finance Department staff for their hard work in preparing these financial statements particularly Assistant Director of Finance, Melissa Przybylski, CPA; Treasury/Grants Manager, Stacey Reisner, CPA; Director of Budget, Jennifer Emerson; Financial Analyst, Sherry Pogor; and Senior Accountant, Erica Glover for their excellent work and efforts.

Respectively submitted,

Traci L. Barnard, CPA Director of Finance

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

G ENE RAL FUND FINANCIAL S

The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in other funds.

CITY OF TEMPLE, TEXAS GENERAL FUND COMPARATIVE BALANCE SHEETS December 31, 2019 and 2018

FY 2020 ASSETS Cash Investments Receivables (net of allowance for estimated uncollectible): State sales tax Accounts Ad valorem taxes Inventories Prepaid items Total current assets

5,800 42,333,881

FY 2019 $

5,850 38,334,343

Increase (Decrease) $

(50) 3,999,538

1,764,034 1,493,157 3,968,148 390,065 546,573 50,501,658

1,786,879 1,365,861 3,572,852 333,985 572,614 45,972,384

(22,845) 127,296 395,296 56,080 (26,041) 4,529,274

206,849 30,560

266,133 30,798

(59,284) (238)

R.O.W. Escrow Parks Escrow {Table VI, pg. 81} Rob Roy MacGregor Trust - Library

22,731 293,875 6,647

22,238 422,076 7,481

493 (128,201) (834)

Total restricted cash and investments

560,662

748,726

(188,064)

TOTAL ASSETS

$ 51,062,320

$ 46,721,110

Restricted cash and investments: Drug enforcement Public safety

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

$ 4,341,210

Exhibit A-1

FY 2020 LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Retainage payable Accrued payroll Deposits Deferred revenues: Ad valorem taxes R.O.W. Escrow Parks Escrow Electric franchise Gas franchise Other Total liabilities Fund Balance: Nonspendable: Inventories and prepaid items Restricted for: Drug enforcement Public safety Rob Roy MacGregor Trust - Library Municipal court Vital statistics preservation Public education channel Assigned to: Technology replacement Capital projects {Table I, pg. 75} Unassigned: Budgeted decrease in fund balance Total fund balance Excess revenues over expenditures YTD TOTAL LIABILITIES AND FUND BALANCES

6,117,775 206 3,027,364 36,691

Increase (Decrease)

FY 2019

5,628,303 5,884 2,670,511 39,327

489,472 (5,678) 356,853 (2,636)

3,940,563 22,731 293,875 1,724,394 155,383 393,154 15,712,136

3,545,267 22,238 457,401 1,760,445 211,647 360,356 14,701,379

495,781

492,994

79,565

241,001

(161,436)

30,436 6,613 224,851 11,395 156,724

30,643 8,590 320,950 3,050 144,338

(207) (1,977) (96,099) 8,345 12,386

211,071 3,040,166 20,132,300 4,859,588 29,248,490 6,101,694 $ 51,062,320

234,640 915,630 20,132,300 5,255,592 27,779,728 4,240,003 $ 46,721,110

(23,569) 2,124,536 (396,004) 1,468,762 1,861,691 4,341,210

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

395,296 493 (163,526) (36,051) (56,264) 32,798 1,010,757

2,787

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Exhibit A-2

FY 2019

Actual

Analytical $ Increase (Decrease) Prior yr.

43.24% 24.67% 18.89% 40.24% 23.38% 20.17% 40.55% 33.33%

$ 15,339,091 1,764,362 233,697 14,398 6,318,436 429,524 374,023 24,473,531

$ 1,494,845 95,408 (23,359) 10,256 434,894 (7,431) 185,407 2,190,020

18,220,642 36,610,489 4,208,807 7,775,912 11,449,322 1,925,430 2,440,791

24.14% 27.41% 18.17% 26.27% 19.72% 23.85% 26.18%

4,420,730 9,440,590 952,357 1,853,086 2,180,689 474,418 633,741

(23,131) 596,131 (187,703) 189,795 77,381 (15,178) 5,372

32,867 3,579 20,634,724

325,214 36,324 82,992,931

10.11% 9.85% 24.86%

26,791 3,926 19,986,328

6,076 (347) 648,396

6,028,827

(2,992,646)

FY 2020

Revenues: Taxes Franchise fees Licenses and permits Intergovernmental Charges for services Fines Interest and other Total revenues Expenditures: General government Public safety Highways and streets Sanitation Parks and recreation Education Airport Debt Service: Principal Interest Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses): Transfers in: Drainage Fund Transfers out: Debt Service Capital Projects - Designated Grant Fund Total other financing sources (uses) Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses Fund balance, beginning of period Fund balance, end of period

Actual

Budget

$ 16,833,936 1,859,770 210,338 24,654 6,753,330 422,093 559,430 26,663,551

$ 38,927,828 7,538,297 1,113,500 61,266 28,887,103 2,092,702 1,379,589 80,000,285

4,397,599 10,036,721 764,654 2,042,881 2,258,070 459,240 639,113

72,867

291,462

72,867

(1,720,555) (426,388) (11,461) (1,866,942)

6,101,694

(4,859,588)

29,248,490 $ 35,350,184

Percent of Budget

29,248,490 $ 24,388,902

25.00% 0.00% 0.00% 0.00% -3.90%

4,487,203

1,541,624

72,867

(247,200) (247,200)

247,200 320,067

4,240,003

1,861,691

27,779,728 $ 32,019,731

1,468,762 $ 3,330,453

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF REVENUES - ACTUAL AND BUDGET For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Exhibit A-3

FY 2020

Taxes: Ad valorem: Property, current year Property, prior year Penalty and interest Total ad valorem taxes Non-property taxes: City sales {Table V, pg. 80} Mixed beverage Occupation Bingo Total non-property taxes Total taxes Franchise Fees: Electric franchise Gas franchise Telephone franchise Cable franchise Water/Sewer franchise Other Total franchise fees Licenses and permits: Building permits Electrical permits and licenses Mechanical Plumbing permit fees Other Total licenses and permits Intergovernmental revenues: Federal grants State grants State reimbursements Department of Civil Preparedness Total intergovernmental revenues

FY 2019

Actual

Analytical $ Increase (Decrease) Prior yr.

70.59% 18.30% 16.28% 69.74%

$ 9,670,762 21,383 9,159 9,701,304

$ 1,250,720 8,167 5,495 1,264,382

22,980,000 170,000 40,000 15,000 23,205,000 38,927,828

25.28% 28.08% 30.38% 0.00% 25.29% 43.24%

5,580,567 46,905 10,315 5,637,787 15,339,091

227,797 831 1,835 230,463 1,494,845

816,933 178,395 95,658 186,000 569,132 13,652 1,859,770

3,479,450 570,000 216,000 899,971 2,276,526 96,350 7,538,297

23.48% 31.30% 44.29% 20.67% 25.00% 14.17% 24.67%

812,569 216,122 95,502 180,000 448,965 11,204 1,764,362

4,364 (37,727) 156 6,000 120,167 2,448 95,408

112,954 10,398 4,312 35,482 47,192 210,338

705,000 50,000 22,000 115,000 221,500 1,113,500

16.02% 20.80% 19.60% 30.85% 21.31% 18.89%

142,679 6,964 5,548 24,837 53,669 233,697

(29,725) 3,434 (1,236) 10,645 (6,477) (23,359)

5,076 10,400 -

5,076 11,125 8,352

100.00% 93.48% 0.00%

5,220 -

(144) 10,400 -

9,178 24,654

36,713 61,266

25.00% 40.24%

9,178 14,398

Actual

Budget

$ 10,921,482 29,550 14,654 10,965,686

$ 15,471,385 161,443 90,000 15,722,828

5,808,364 47,736 12,150 5,868,250 16,833,936

Percent of Budget

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

10,256 (Continued) 17

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF REVENUES - ACTUAL AND BUDGET For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Exhibit A-3 (Continued)

FY 2020

Library fees Recreational entry fees Summit recreational fees Hillcrest Crossroads Golf course revenues Swimming pool Lions Junction water park Sammons indoor pool Vital statistics Police revenue Contractual services -proprietary fund Curb and street cuts Other Solid waste collection - residential Solid waste collection - commercial Solid waste collection - roll-off Landfill contract Airport sales and rental Subdivision fees Recreational services Fire department Reinvestment Zone reimbursements Total charges for services Fines: Court Animal pound Over parking Administrative fees Total fines

FY 2019

Actual 5,933 13,287 91,717 109,929 174 12,898 24,946 340,909

Analytical $ Increase (Decrease) Prior yr. $ 1,559 9,343 (16,626) 17,095 56,423 353 748 5,588 (63,123)

25.00% 5.29% 6.53% 25.03% 25.09% 27.59% 20.64% 24.04% 23.26% 19.52% 102.93% 12.80% 23.38%

1,057,476 9,482 1,365 1,388,095 852,170 767,531 506,560 596,628 7,724 200,428 26,891 304,293 6,318,436

304,711 8,044 4,381 46,966 29,597 14,137 33,596 21,116 (2,141) 43,562 5,943 (86,378) 434,894

1,469,533 50,000 15,000 558,169 2,092,702

20.52% 27.15% 0.73% 19.16% 20.17%

287,435 9,493 3,575 129,021 429,524

14,053 4,081 (3,465) (22,100) (7,431)

720,000 177,560 128,000 61,342 16,500

27.45% 26.20% 71.48% 34.28% 103.03%

155,906 48,075 39,998 3,355 16,588

41,731 (1,549) 51,492 17,671 412

82,391 193,796 1,379,589 $ 80,000,285

23.57% 85.83% 40.55% 33.33%

25,899 84,202 374,023 $ 24,473,531

(6,480) 82,130 185,407 $ 2,190,020

Actual $ 7,492 22,630 75,091 17,095 166,352 527 13,646 30,534 277,786

Budget $ 28,000 81,150 409,200 24,150 34,800 787,630 33,000 420,750 89,100 115,000 721,065

Percent of Budget 26.76% 27.89% 18.35% 70.79% 0.00% 21.12% 0.00% 0.13% 15.32% 26.55% 38.52%

1,362,187 17,526 5,746 1,435,061 881,767 781,668 540,156 617,744 5,583 243,990 32,834 217,915 6,753,330

5,447,867 331,103 88,000 5,732,571 3,515,000 2,833,000 2,617,331 2,569,678 24,000 1,250,250 31,900 1,702,558 28,887,103

301,488 13,574 110 106,921 422,093

Interest and other: Interest 197,637 Lease and rental 46,526 Sale of fixed assets 91,490 Insurance claims 21,026 Payment in lieu of taxes 17,000 Building rental BOA bldg. 19,419 Other 166,332 Total interest and other 559,430 Total revenues $ 26,663,551

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES- ACTUAL AND BUDGET For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Exhibit A-4

FY 2020

Actual General government: City council City manager Finance Purchasing City secretary Special services Legal City planning Information technology services Human resources Economic development Fleet services Inspections/Permits Facility services Performance excellence Marketing & Communications

Public safety: Municipal court Police Animal control Fire Communications Code compliance

Highways and streets: Street Traffic signals Engineering

42,805 243,685 445,098 148,810 128,977 396,129 219,746 196,571 1,264,125 213,288 104,679 269,707 120,949 325,194 35,210 242,626 4,397,599

Budget

FY 2019

Percent of Budget

Actual

219,617 1,003,009 1,971,273 626,858 494,698 1,886,074 1,051,692 807,337 3,620,117 1,045,385 671,919 1,375,270 651,401 1,546,346 323,262 926,384 18,220,642

19.49% 24.30% 22.58% 23.74% 26.07% 21.00% 20.89% 24.35% 34.92% 20.40% 15.58% 19.61% 18.57% 21.03% 10.89% 26.19% 24.14%

261,191 5,655,665 125,504 3,470,828 256,892 266,641 10,036,721

902,125 18,980,279 573,801 13,529,861 1,027,567 1,596,856 36,610,489

28.95% 29.80% 21.87% 25.65% 25.00% 16.70% 27.41%

208,741 5,354,072 136,418 3,250,239 235,223 255,897 9,440,590

52,450 301,593 (10,914) 220,589 21,669 10,744 596,131

541,700 90,003 132,951 764,654

3,112,729 483,969 612,109 4,208,807

17.40% 18.60% 21.72% 18.17%

670,564 113,209 168,584 952,357

(128,864) (23,206) (35,633) (187,703) (Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

53,335 400,903 432,594 129,523 114,849 189,877 235,826 181,142 999,333 223,517 665,249 223,888 168,031 402,663 4,420,730

Analytical $ Increase (Decrease) Prior yr.

(10,530) (157,218) 12,504 19,287 14,128 206,252 (16,080) 15,429 264,792 (10,229) (560,570) 45,819 (47,082) (77,469) 35,210 242,626 (23,131)

Exhibit A-4 (Continued)

CITY OF TEMPLE, TEXAS GENERAL FUND SCHEDULE OF EXPENDITURES- ACTUAL AND BUDGET For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018) FY 2020

Actual Sanitation:

Percent of Budget

Actual

Analytical $ Increase (Decrease) Prior yr.

2,042,881

$ 7,775,912

26.27%

$ 1,853,086

1,073,335 742,648 112,625 329,462 2,258,070

5,324,887 4,406,893 377,608 1,339,934 11,449,322

20.16% 16.85% 29.83% 24.59% 19.72%

1,016,979 731,045 140,430 292,235 2,180,689

56,356 11,603 (27,805) 37,227 77,381

Library:

459,240

1,925,430

23.85%

474,418

(15,178)

Airport:

639,113

2,440,791

26.18%

633,741

5,372

36,446 $ 20,634,724

361,538 $ 82,992,931

10.08% 24.86%

30,717 $ 19,986,328

Parks and recreation: Parks Recreation Administration Golf course

Debt service: Totals

Budget

FY 2019

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

189,795

5,729 648,396

CITY OF TEMPLE, TEXAS GENERAL FUND DETAILED SCHEDULE OF EXPENDITURES - ACTUAL AND BUDGET For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Exhibit A-5

FY 2020

Actual General government: City council: Personnel services Operations

City manager: Personnel services Operations Capital outlay

Finance: Personnel services Operations Capital outlay

Purchasing: Personnel services Operations

City secretary: Personnel services Operations

Special services: Personnel services Operations Capital outlay (Contingency)

Legal: Personnel services Operations

City planning: Personnel services Operations

2,360 40,445 42,805

Budget

FY 2019

Percent of Budget

Actual

33,982 185,635 219,617

6.94% 21.79% 19.49%

208,486 25,946 9,253 243,685

900,366 83,643 19,000 1,003,009

23.16% 31.02% 48.70% 24.30%

230,774 43,139 126,990 400,903

(22,288) (17,193) (117,737) (157,218)

292,937 144,958 7,203 445,098

1,330,782 628,188 12,303 1,971,273

22.01% 23.08% 58.55% 22.58%

281,673 150,921 432,594

11,264 (5,963) 7,203 12,504

139,256 9,554 148,810

588,543 38,315 626,858

23.66% 24.94% 23.74%

123,843 5,680 129,523

15,413 3,874 19,287

108,941 20,036 128,977

376,315 118,383 494,698

28.95% 16.92% 26.07%

104,651 10,198 114,849

4,290 9,838 14,128

144,410 251,719 396,129

452,249 927,628 506,197 1,886,074

31.93% 27.14% 0.00% 21.00%

120,989 68,888 189,877

23,421 182,831 206,252

174,333 45,413 219,746

853,173 198,519 1,051,692

20.43% 22.88% 20.89%

215,596 20,230 235,826

(41,263) 25,183 (16,080)

183,398 13,173 196,571

757,582 49,755 807,337

24.21% 26.48% 24.35%

169,824 11,318 181,142

13,574 1,855 15,429 (Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

3,320 50,015 53,335

Analytical $ Increase (Decrease) Prior yr.

(960) (9,570) (10,530)

Exhibit A-5 (Continued)

FY 2020

Actual Information technology services: Personnel services Operations Capital outlay

Human resources: Personnel services Operations Capital outlay

Economic development: Operations

Fleet services: Personnel services Operations Capital outlay

Inspections/Permits: Personnel services Operations Capital outlay

Facility services: Personnel services Operations Capital outlay

Performance excellence: Personnel services Operations Capital outlay

Marketing & Communications: Personnel services Operations Capital outlay Total general government

379,415 787,575 97,135 1,264,125

Budget

FY 2019

Percent of Budget

Analytical $ Increase (Decrease) Prior yr.

Actual

1,557,089 1,901,650 161,378 3,620,117

24.37% 41.42% 60.19% 34.92%

163,470 41,843 7,975 213,288

813,422 219,963 12,000 1,045,385

20.10% 19.02% 66.46% 20.40%

150,344 73,173 223,517

13,126 (31,330) 7,975 (10,229)

104,679 104,679

671,919 671,919

15.58% 15.58%

665,249 665,249

(560,570) (560,570)

240,133 29,574 269,707

1,172,025 98,146 105,099 1,375,270

20.49% 30.13% 0.00% 19.61%

205,118 18,770 223,888

35,015 10,804 45,819

105,301 15,648 120,949

539,375 47,326 64,700 651,401

19.52% 33.06% 0.00% 18.57%

129,508 10,712 27,811 168,031

(24,207) 4,936 (27,811) (47,082)

166,562 139,388 19,244 325,194

816,452 611,999 117,895 1,546,346

20.40% 22.78% 16.32% 21.03%

181,573 112,572 108,518 402,663

(15,011) 26,816 (89,274) (77,469)

27,782 7,428 35,210

256,216 28,912 38,134 323,262

10.84% 25.69% 0.00% 10.89%

27,782 7,428 35,210

132,982 76,540 33,104 242,626 4,397,599

536,916 351,363 38,105 926,384 18,220,642

24.77% 21.78% 86.88% 26.19% 24.14%

4,420,730

132,982 76,540 33,104 242,626 (23,131) (Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

368,455 620,537 10,341 999,333

10,960 167,038 86,794 264,792

Exhibit A-5 (Continued)

FY 2020

Actual Public safety: Municipal court: Personnel services Operations Capital outlay

Police: Personnel services Operations Capital outlay

Animal control: Personnel services Operations Capital outlay

Fire: Personnel services Operations Capital outlay

Communications: Operations

Code compliance: Personnel services Operations Capital outlay Total public safety Highways and streets: Streets: Personnel services Operations Capital outlay

Traffic signals: Personnel services Operations

Engineering: Personnel services Operations Capital outlay Total highways and streets

168,045 14,146 79,000 261,191

Budget

FY 2019

Percent of Budget

Actual

Analytical $ Increase (Decrease) Prior yr.

746,482 76,643 79,000 902,125

22.51% 18.46% 100.00% 28.95%

4,242,236 585,025 828,404 5,655,665

16,334,490 1,777,138 868,651 18,980,279

25.97% 32.92% 95.37% 29.80%

3,765,171 560,759 1,028,142 5,354,072

477,065 24,266 (199,738) 301,593

105,752 19,752 125,504

417,642 118,459 37,700 573,801

25.32% 16.67% 0.00% 21.87%

85,876 22,732 27,810 136,418

19,876 (2,980) (27,810) (10,914)

3,062,328 340,291 68,209 3,470,828

12,151,017 1,156,630 222,214 13,529,861

25.20% 29.42% 30.70% 25.65%

2,818,336 243,964 187,939 3,250,239

243,992 96,327 (119,730) 220,589

256,892 256,892

1,027,567 1,027,567

25.00% 25.00%

235,223 235,223

217,263 33,165 16,213 266,641 10,036,721

973,702 294,719 328,435 1,596,856 36,610,489

22.31% 11.25% 4.94% 16.70% 27.41%

178,663 37,548 39,686 255,897 9,440,590

38,600 (4,383) (23,473) 10,744 596,131

267,223 274,477 541,700

1,408,903 1,528,938 174,888 3,112,729

18.97% 17.95% 0.00% 17.40%

277,770 290,713 102,081 670,564

(10,547) (16,236) (102,081) (128,864)

77,622 12,381 90,003

384,008 99,961 483,969

20.21% 12.39% 18.60%

95,198 18,011 113,209

(17,576) (5,630) (23,206)

115,494 17,457 132,951 764,654

509,969 102,140 612,109 4,208,807

22.65% 17.09% 0.00% 21.72% 18.17%

123,386 14,237 30,961 168,584 952,357

(7,892) 3,220 (30,961) (35,633) (187,703) (Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

182,668 13,387 12,686 208,741

(14,623) 759 66,314 52,450

21,669 21,669

Exhibit A-5 (Continued)

FY 2019

FY 2020

Actual Sanitation: Personnel services Operations Capital outlay Total sanitation

435,750 568,011 69,574 1,073,335

1,941,202 3,024,443 359,242 5,324,887

22.45% 18.78% 19.37% 20.16%

402,403 346,056 268,520 1,016,979

33,347 221,955 (198,946) 56,356

479,807 252,713 10,128 742,648

2,564,641 1,543,984 298,268 4,406,893

18.71% 16.37% 3.40% 16.85%

439,973 286,251 4,821 731,045

39,834 (33,538) 5,307 11,603

55,524 57,101 112,625

248,103 129,505 377,608

22.38% 44.09% 29.83%

100,305 40,125 140,430

(44,781) 16,976 (27,805)

195,751 133,711 329,462 2,258,070

823,524 516,410 1,339,934 11,449,322

23.77% 25.89% 24.59% 19.72%

192,730 99,505 292,235 2,180,689

Library: Personnel services Operations Capital outlay Total library

288,552 170,688 459,240

1,284,199 578,731 62,500 1,925,430

22.47% 29.49% 0.00% 23.85%

311,695 162,723 474,418

(23,143) 7,965 (15,178)

Airport: Personnel services Operations Capital outlay Total airport

200,710 425,985 12,418 639,113

893,738 1,404,635 142,418 2,440,791

22.46% 30.33% 8.72% 26.18%

162,206 459,540 11,995 633,741

38,504 (33,555) 423 5,372

32,867 3,579 36,446 $ 20,634,724

325,214 36,324 361,538 $ 82,992,931

10.11% 9.85% 10.08% 24.86%

26,791 3,926 30,717 $ 19,986,328

6,076 (347) 5,729 648,396

Administration: Personnel services Operations

Golf course: Personnel services Operations Total parks and recreation

Debt service: Principal Interest Total debt service Total

Actual

25.73% 26.78% 0.00% 26.27%

Recreation: Personnel services Operations Capital outlay

755,641 1,287,240 2,042,881

Percent of Budget

2,936,391 4,806,821 32,700 7,775,912

Parks and recreation: Parks: Personnel services Operations Capital outlay

Budget

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

665,454 1,098,294 89,338 1,853,086

Analytical $ Increase (Decrease) Prior yr. $

90,187 188,946 (89,338) 189,795

3,021 34,206 37,227 77,381

WATE R & WASTEWATE R E NTERP RISE FUND FINANCIAL S

The Water & Wastewater Fund is to account for the provision of water and wastewater services to the residents of the City. All activities necessary to provide such services are accounted for in this fund, including but not limited to administration, operation, maintenance, financing and related debt services, billing and collection.

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND STATEMENT OF NET POSITION December 31, 2019 and 2018 Increase FY 2020

FY 2019

(Decrease)

ASSETS Current assets: Cash

Investments

6,860

7,650

(790)

24,739,751

27,986,742

(3,246,991)

1,352,723

2,140,657

(787,934)

Accounts receivable

274,968

564,784

(289,816)

Inventories

312,375

298,196

14,179

Customer receivables

Prepaid items Total current assets

6,750

8,400

(1,650)

26,693,427

31,006,429

(4,313,002)

5,032,722

4,646,875

385,847

794,282

748,965

45,317

28,209,871

25,498,163

2,711,708

34,036,875

30,894,003

3,142,872

Restricted cash and investments: Revenue bond debt service Customer deposits Construction account

Property and equipment: Land

3,576,819

3,238,061

338,758

211,020,285

196,156,933

14,863,352

Buildings

49,405,519

48,838,737

566,782

Machinery and equipment

13,734,948

12,874,772

860,176

277,737,571

261,108,503

16,629,068

(130,055,882)

(122,588,179)

(7,467,703)

60,782,318

59,075,048

1,707,270

Net property and equipment

208,464,007

197,595,372

10,868,635

Total assets

269,194,309

259,495,804

9,698,505

1,820,998

2,018,621

Deferred amounts of contributions

549,327

499,673

49,654

Deferred amounts of changes in investment experience

243,911

13,184

60,797

1,773,303

136,497

Improvements other than buildings

Less accumulated depreciation Construction in progress

DEFERRED OUTFLOWS OF RESOURCES Deferred amounts on refunding

Deferred amounts of changes in assumptions Deferred amounts of changes in expected and actual experience Total deferred outflows of resources

4,400,723

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

2,715,588

(197,623)

(47,613) 1,636,806 $

1,685,135

Exhibit B-1

Increase FY 2020

FY 2019

(Decrease)

LIABILITIES Current liabilities: Vouchers & contracts payable

2,923,969

6,155,773

(3,231,804)

Retainage payables

146,553

148,329

(1,776)

Accrued payroll

304,163

282,822

21,341

Deferred revenue

70,641

3,445,326

6,657,565

Total current liabilities

(3,212,239)

Liabilities payable from restricted assets: Customers deposits

794,282

748,965

9,441,663

15,613,472

(6,171,809)

Retainage payables

414,480

709,344

(294,864)

Accrued interest - revenue bonds

754,384

724,275

30,109

6,715,347

6,016,895

698,452

18,120,156

23,812,951

(5,692,795)

115,100,000

103,285,000

11,815,000

371,451

346,027

25,424 2,012,200

Vouchers & contracts payable

Current maturities of long-term liabilities

45,317

Long-term liabilities, less current maturities: Revenue bonds payable Vacation and sick leave payable Net pension liability

4,939,628

2,927,428

Other post-employment benefits payable

779,969

785,048

Net supplemental death benefits payable

252,222

252,091

7,316

14,418

Premium on bonds payable

10,696,436

7,159,587

Discount on bonds payable

(1,054,908)

Notes payable

Total liabilities

(5,079) 131 (7,102) 3,536,849

(713,445)

(341,463)

131,092,114

114,056,154

17,035,960

152,657,596

144,526,670

8,130,926

DEFERRED INFLOWS OF RESOURCES Deferred amounts of changes in investment experience

1,767

490,452

50,280

Difference in projected and actual investment earnings

748,449

Total deferred inflows of resources

800,496

490,452

310,044

109,349,784

110,082,188

4,278,338

3,922,600

355,738

5,308,634

3,025,200

2,283,434

118,936,756

117,029,988

1,906,768

Difference in changes in assumptions

(488,685)

NET POSITION Invested in capital assets, net of related debt Restricted for debt service Unrestricted Total net position Net income {YTD} Total liabilities and net position

1,200,184

164,282

$ 273,595,032

$ 262,211,392

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

(732,404)

1,035,902 $

11,383,640

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Exhibit B-2

Increase FY 2020

FY 2019

(Decrease)

Operating revenues: Water service

Sewer service Other Total operating revenues

5,065,012

3,756,149

1,308,863

3,462,247

3,002,994

459,253

594,727

517,044

77,683

9,121,986

7,276,187

1,845,799

1,440,916

1,384,801

56,115

419,180

389,893

29,287

Operating expenses: Personnel services Supplies Repairs and maintenance

390,522

271,307

119,215

Depreciation

1,908,883

1,756,301

152,582

Other services and charges

4,062,535

3,515,806

546,729

8,222,036

7,318,108

903,928

Total operating expenses Operating income

899,950

(41,921)

941,871

Interest income

372,581

299,779

72,802

Interest expense

(80,946)

(96,671)

(15,725)

291,635

203,108

88,527

1,191,585

161,187

1,030,398

8,599

3,095

5,504

1,200,184

164,282

1,035,902

118,936,756

117,029,988

1,906,768

$ 120,136,940

$ 117,194,270

Nonoperating revenues (expenses):

Total nonoperating revenues (expenses) Income before transfers and contributions Contributions from TxDot Change in net position Net position, beginning of period Net position, end of period

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

2,942,670

Exhibit B-3

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULE OF OPERATING REVENUES For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Increase FY 2020

FY 2019

(Decrease)

Current water service: Residential

Commercial

2,467,587

1,725,638

741,949

2,068,077

1,620,329

447,748

Wholesale

279,376

209,552

69,824

Effluent

249,972

200,630

49,342

5,065,012

3,756,149

1,308,863

Residential

2,000,503

1,743,834

256,669

Commercial

1,461,744

1,259,160

202,584

3,462,247

3,002,994

459,253

50,080

39,745

10,335

117,650

116,096

1,554

Reconnect fees

82,235

74,710

7,525

Tap fees

81,339

57,271

24,068

207,206

56,217

22,016

34,201

594,727

517,044

77,683

Total water service Current sewer service:

Total sewer service Other: Transfers and rereads Penalties

Panda reimbursements Other sales Total other Total operating revenues

9,121,986

7,276,187

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

1,845,799

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULE OF OPERATING EXPENSES BY DEPARTMENT For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Exhibit B-4

Increase FY 2020

FY 2019

(Decrease)

Administrative: Personnel services

200,008

175,279

24,729

Supplies

6,553

11,573

Repairs and maintenance

5,665

655

5,010

1,875,528

1,543,693

331,835

2,087,754

1,731,200

356,554

Personnel services

319,250

274,876

44,374

Supplies

233,956

223,244

10,712

Repairs and maintenance

158,253

98,223

60,030

Other services and charges

677,618

574,557

103,061

1,389,077

1,170,900

218,177

313,684

292,640

21,044

Other services and charges

(5,020)

Water treatment and production:

Distribution system: Personnel services Supplies Repairs and maintenance Other services and charges

99,462

55,694

43,768

131,674

88,625

43,049

25,549

25,243

306

570,369

462,202

108,167

106,658

105,191

1,467

31,282

52,322

(21,040)

5,169

5,798

(629)

Metering: Personnel services Supplies Repairs and maintenance Other services and charges

80,766

79,129

1,637

223,875

242,440

(18,565)

Wastewater collection system: Personnel services

276,217

292,626

(16,409)

Supplies

44,517

43,233

1,284

Repairs and maintenance

64,546

58,100

6,446

Other services and charges

26,004

44,261

(18,257)

411,284

438,220

(26,936)

2,811

(2,811)

1,098,034

993,243

1,098,034

996,054

Wastewater treatment and disposal: Supplies Other services and charges

104,791 101,980 (Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE SCHEDULE OF OPERATING EXPENSES BY DEPARTMENT For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Exhibit B-4 (Continued)

Increase FY 2020

FY 2019

(Decrease)

Water collection offices: Personnel services

Supplies

140,311

142,724

(2,413)

1,713

1,943

20,887

17,025

3,862

272,904

251,430

21,474

435,815

413,122

22,693

15,575

17,429

(1,854)

368

(298)

1,978

1,760

17,623

19,557

(1,934)

69,213

84,036

(14,823)

Supplies

1,627

1,516

111

Repairs and maintenance

4,328

4,258

Other services and charges

4,154

2,490

1,664

79,322

88,112

(8,790)

1,908,883

1,756,301

Repairs and maintenance Other services and charges

(230)

Water purchasing: Personnel services Supplies Other services and charges

218

Environmental programs: Personnel services

Depreciation Totals

8,222,036

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

7,318,108

152,582 $

903,928

CITY OF TEMPLE, TEXAS WATER AND WASTEWATER ENTERPRISE FUND COMPARATIVE STATEMENT OF REVENUES & EXPENSES ACTUAL AND BUDGET For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018)

Exhibit B-5

FY 2019

FY 2020 Actual Operating revenues: Water service Sewer service Effluent Other Total operating revenues Operating expenses: Personnel services Supplies Repairs and maintenance Depreciation Other services and charges Total operating expenses

Budget

% of Budget

Actual

3,555,519 $ 18,574,662 3,002,994 12,881,780 1,050,000 200,630 517,044 2,112,159 7,276,187 34,618,601

19.14% 23.31% 19.11% 24.48% 21.02%

21.14% 19.68% 25.50% 25.45% 25.62% 24.30%

1,384,801 389,893 271,307 1,756,301 3,515,806 7,318,108

5,856,520 2,007,065 1,353,024 7,000,000 13,737,169 29,953,778

23.65% 19.43% 20.05% 25.09% 25.59% 24.43%

56,115 29,287 119,215 152,582 546,729 903,928

10,428,105

8.63%

(41,921)

4,664,823

-0.90%

941,871

372,581 (80,946)

1,285,823 (8,005,540)

28.98% 1.01%

299,779 (96,671)

1,301,823 (5,147,980)

23.03% 1.88%

72,802 (15,725)

291,635

(6,719,717)

203,108

(3,846,157)

88,527

1,191,585

3,708,388

161,187

818,666

1,030,398

8,599

19,085

45.06%

3,095

155,349

1.99%

5,504

3,727,473

164,282 $

974,015

4,815,040 $ 24,223,210 3,462,247 17,037,259 850,000 249,972 594,727 2,150,795 9,121,986 44,261,264

19.88% 20.32% 29.41% 27.65% 20.61%

1,440,916 419,180 390,522 1,908,883 4,062,535 8,222,036

6,816,509 2,130,341 1,531,307 7,500,000 15,855,002 33,833,159

Operating income

899,950

Nonoperating revenues (expenses): Interest income Interest expense Total nonoperating revenues (expenses) Income before transfers and contributions Contributions from TxDot Net income

Budget

FY 20 vs. FY 19 Increase (Decrease)

% of Budget

1,200,184 $

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

1,259,521 459,253 49,342 77,683 1,845,799

1,035,902

SP E CIAL RE VENUE FUND FINANCIAL S

Special Revenue Fund is used to account for specific revenue that are legally restricted to expenditures for particular purposes. Hotel-Motel Fund: To account for the levy and utilization of the hotel-motel room tax. State law requires that the revenue from this tax be used for advertising and promotion of the City. Drainage Fund: To account for the levy and assessment of the drainage fee.

CITY OF TEMPLE, TEXAS

Exhibit C-1

HOTEL-MOTEL FUND COMPARATIVE BALANCE SHEETS December 31, 2019 and 2018 Increase FY 2020

FY 2019

(Decrease)

ASSETS Cash

Investments

4,600

1,511,559

153,229

238,329

166,500

71,829

12,508

13,865

(1,357)

8,850

6,450

2,400

18,561 $ 1,947,636

18,561 $ 1,721,535

226,101

(87,025)

Accounts receivable Inventories Prepaid items Museum collection Total assets

4,600 1,664,788

LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Accrued payroll Deposits Total liabilities

55,986 76,234

143,011 73,943

2,291

56,771

53,504

3,267

188,991

270,458

(81,467)

21,358

20,315

1,043

1,147,200

1,068,838

78,362

Fund Balance: Nonspendable: Inventories and prepaid items Restricted for: Promotion of tourism Budgeted decrease in fund balance Total fund balance Excess revenues over expenditures YTD Total liabilities and fund balances

432,328

355,410

76,918

1,600,886

1,444,563

156,323

157,759 $ 1,947,636

6,514 $ 1,721,535

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

151,245 226,101

CITY OF TEMPLE, TEXAS

Exhibit C-2

HOTEL-MOTEL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018) FY 2019

FY 2020

Analytical Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior year

Revenues: Taxes City

436,337

$ 1,713,573

25.46%

82,019

75,000

109.36%

74,438

7,581

Civic center and Visitor center

94,520

423,750

22.31%

131,948

(37,428)

Museum

17,182

73,800

23.28%

16,981

201

9,277

27,600

33.61%

6,928

2,349

639,335

2,313,723

27.63%

626,887

12,448

Civic center

256,537

1,228,980

20.87%

279,839

(23,302)

Railroad museum

126,195

556,241

22.69%

196,759

(70,564)

Tourism marketing

97,963

957,304

10.23%

142,894

(44,931)

Principal

830

3,360

24.70%

806

Interest

166

30.72%

(24)

481,576

2,746,051

17.54%

620,373

(138,797)

157,759

(432,328)

6,514

151,245

1,600,886

1,444,563

156,323

$ 1,758,645

$ 1,168,558

$ 1,451,077

County

396,592

39,745

Charges for services

Interest and other Total revenues Expenditures:

Debt Service:

Total expenditures Excess (deficiency) of revenues over expenditures Fund balance, beginning of period Fund balance, end of period

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

307,568

CITY OF TEMPLE, TEXAS

Exhibit C-3

HOTEL-MOTEL FUND DETAILED SCHEDULE OF EXPENDITURES - BUDGET AND ACTUAL For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018) FY 2020

FY 2019

Analytical Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Civic center: Personnel services

722,500

25.51%

69,483

378,358

18.36%

78,162

(8,679)

2,775

128,122

2.17%

17,174

(14,399)

256,537

1,228,980

20.87%

279,839

(23,302)

Personnel services

84,238

322,964

26.08%

71,556

12,682

Operations

41,957

215,689

19.45%

43,722

(1,765)

17,588

0.00%

81,481

(81,481)

126,195

556,241

22.69%

196,759

(70,564)

Personnel services

54,952

343,432

16.00%

51,887

3,065

Operations

43,011

493,872

8.71%

85,087

(42,076)

120,000

0.00%

5,920

(5,920)

97,963

957,304

10.23%

142,894

(44,931)

480,695

$ 2,742,525

17.53%

Operations Capital outlay

184,279

184,503

(224)

Railroad museum:

Capital outlay Tourism marketing:

Capital outlay Totals

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

619,492

(138,797)

CITY OF TEMPLE, TEXAS

Exhibit D-1

DRAINAGE FUND COMPARATIVE BALANCE SHEETS December 31, 2019 and 2018 Increase FY 2020

FY 2019

(Decrease)

$ 2,562,356

$ 2,419,371

105,896

114,837

$ 2,668,252

$ 2,534,208

134,044

(220,834)

ASSETS Investments Accounts receivable Total assets

142,985 (8,941)

LIABILITIES AND FUND BALANCES Liabilities: Vouchers payable Accrued payroll Total liabilities

737,606

958,440

53,153

50,574

2,579

790,759

1,009,014

(218,255)

552,467

958,443

(405,976)

1,972,503

1,185,113

787,390

2,524,970

2,143,556

381,414

Fund balance: Committed to: Drainage Budgeted decrease in fund balance Total fund balance Excess revenues over expenditures YTD Total liabilities and fund balances

(647,477) $ 2,668,252

(618,362) $ 2,534,208

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

(29,115) $

134,044

CITY OF TEMPLE, TEXAS

Exhibit D-2

DRAINAGE FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - ACTUAL AND BUDGET For the three months ended December 31, 2019 (With comparative amounts for the three months ended December 31, 2018) FY 2019

FY 2020

Analytical $ Increase

Percent Actual

Budget

(Decrease)

of Budget

Actual

Prior yr.

Revenues: Drainage fee - commercial Drainage fee - residential

331,948

$ 1,328,743

24.98%

358,213

1,419,482

25.24%

327,671

333,568

4,277 24,645

Interest and other

17,973

27,600

65.12%

10,537

7,436

Total revenues

708,134

2,775,825

25.51%

671,776

36,358

Personnel services

187,322

1,072,086

17.47%

196,846

(9,524)

Operations

105,731

493,409

21.43%

72,865

32,866

Capital outlay

989,693

2,450,952

40.38%

1,020,427

(30,734)

1,282,746

4,016,447

31.94%

1,290,138

(7,392)

Expenditures: Drainage

Total expenditures Excess (deficiency) of revenues over expenditures

(574,612)

(1,240,622)

(618,362)

43,750

(72,865)

(291,462)

25.00%

72,865

(440,419)

0.00%

(72,865)

(731,881)

9.96%

72,865

(647,477)

(1,972,503)

2,524,970

2,143,556

552,467

$ 1,525,194

Other financing sources (uses): Transfers out - General Fund Transfers out - Debt Service Fund Total other financing uses

Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses Fund balance, beginning of period Fund balance, end of period

2,524,970 $ 1,877,493

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

(618,362)

(29,115) 381,414 $

352,299

CAPITAL PR OJ E CTS The Capital Projects Fund is used to account for financial resources to be used for the acquisition or construction of major capital. • New construction, expansion, renovation or replacement project for an existing facility or facilities. The project must have a total cost of at least $10,000 over the life of the project. Project costs can include the cost of land, engineering, architectural planning and contractual services. • Purchase of major equipment (assets) costing $10,000 or more with a useful life of at least 10 years. • Major maintenance or rehabilitation project for existing facilities with a cost of $10,000 or more and an economic life of at least 10 years.

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES As of December 31, 2019

Exhibit E-1

Adjusted Bond Fund Revenues

Total Project Costs (1)

$ 137,720,133

145,184,457

142,871,979

Issue Proceeds

Remaining Funds (2)

Exhibit

Bond Issue

Focus of Issue

E-2

2006, 2008, 2010, 2015, 2017 & 2019 Utility Revenue Bond Issue (Fund 561)

Various Utility Infrastructure Improvements

E-3

2012, 2014, 2016, 2018 & 2019 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 365)

Street Improvements

103,838,460

109,849,323

108,185,565

1,663,758

E-4

2013 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 795)

Various Reinvestment Zone Infrastructure Improvements

25,313,032

25,562,243

25,417,075

145,168

E-5

2015 Parks General Obligation Bond Issue (Fund 362)

Parks Infrastructure Improvements

25,130,000

28,334,234

27,976,399

357,835

E-6

2017 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 353)

Drainage Improvements

4,049,422

7,817,719

7,670,721

146,998

E-7

2018 Reinvestment Zone No. 1 Tax Increment Revenue Bond Issue (Fund 795)

Various Reinvestment Zone Infrastructure Improvements

24,179,452

24,800,985

24,687,451

113,534

E-8

2019 Limited Tax Notes (Fund 364)

Capital Streets and Sanitation Equipment

1,210,000

3,437,555

3,430,958

6,597

E-9

2020 Combination Tax & Revenue Certificates of Obligation Bond Issue (Fund 361)

Facility Improvements

575,000

$ 322,015,499

$ 345,561,516

$ 340,815,148

2,312,478

4,746,368

Note (1) Total project costs include costs incurred, encumbered and estimated costs to complete. Note (2) Remaining funds represent funds that are available for allocation to projects.

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-2

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES UTILITY SYSTEM REVENUE BONDS 2006, 2008, 2010, 2015, 2017 & 2019 - WATER/SEWER CAPITAL PROJECTS FUND 561 For the period beginning October 11, 2006 and ending December 31, 2019 Revenue & Bond Proceeds

Expenditures Construction in Progress Expenditures Encumbrances as of 12/31/19

$ 115,654,641

Prior Issues FY 2007 - FY 2017

$ 109,190,000

8,931,392

Current Issue {September 2019}

20,705,000

(1)

Estimated Costs to Complete Projects

18,285,946 $ 142,871,979

Intent to Reimburse {Issue 2020}

2,250,000

Issuance Premium

7,825,133

Interest Income

(2)

3,284,185

Reimbursement Received from TxDOT

1,930,139 $ 145,184,457

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

CIP Management Cost Completed Projects - Prior to FY 2019

Charter Oak Water Line, Phase II

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

1,323,932

1,323,933

998,218

929,226

80,495,849

(2,516,324)

77,979,525

3,000,000

1,862,190

4,862,190

1,111,396

3,750,794

4,862,190 1,799,780

TCIP - Hogan Road Waterline Improvements

1,850,000

(50,220)

1,799,780

1,682,954

116,826

Leon River Interceptor {Design & ROW}

1,020,000

(241,299)

778,701

108,700

670,001

778,701

750,000

489,623

1,239,623

1,239,622

600,000

Temple-Belton WWTP Expansion, Phase 2 {Design Only} TCIP - Outer Loop, Phase III-B Old Town South Sewer Line (3rd, 11th, 9th St) Shallowford Lift Station Reconstruction & Relocation

Bird Creek Intereceptor, Phase V Ferguson Park Utility Design TCIP - Kegley Road, Phase III & IV {Design}

WTP Improvements - Tasks 3 - Lagoon Improvements WTP Improvements - Tasks 3 Intake Recoating WTP Improvements - Tasks 4 Dredging Williamson Creek Trunk Sewer

610,000

550,000

1,160,000

1,159,999

8,200,000

(784,982)

7,415,018

1,500,000

112,349

1,612,349

1,612,349 182,400

182,400

75,600

106,800

39,600

3,500,000

(3,221,403)

278,597

400,000

49,790

350,210

400,000

325,000

36,360

361,360

36,360

325,000

361,360

3,200,000

(154,116)

3,045,884

TCIP - Outer Loop, Phase IV

84,000

TCIP - Poison Oak, Phase I & II

123,429

10,100,000

193,013

10,293,014

10,290,443

2,571

10,293,014

1,449,159

1,000,000

709,541

290,459

1,000,000

12,000,000

181,492

12,181,492

180,891

12,000,601

12,181,492

267,814

782,979

2,900,000

473,293

3,373,293

3,107,936

265,357

3,373,293

Temple-Belton WWTP Expansion, Phase 1 {Construction} Scott Elevated Storage Tank Rehabilitation City-Wide SECAP Bird Creek Intereceptor, Phase IV Downtown Utility Assessment WTP Clarifier #3 Rehabilitation

New Pepper Creek Elevated Storage Tank 57th - 43rd, Ave R - Ave Z Utility Improvements Garden District Utility Improvements Apache Elevated Storage Tank Rehabilitation Friar Creek Basin Assessment

263,800

219,492

219,493

100,000

1,000,000

(8,878)

991,122

906,490

84,632

991,122

937,561

910,086

27,475

937,561

WTP Clarifier #4 Rehabilitation

530,470

493,424

37,046

530,470

Canyon Creek / Blackland Road Extension

65,000

24,000

41,000

65,000

Outer Loop Water Line & Wastewater Line

(Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-2 (Continued)

Detail of Construction Costs BUDGET

ACTUAL

Adjustments Original Budget

Project Hatrick Bluff Reconstruction (30% Design)

to Original Budget -

Adjusted Budgeted

35,975

Total Costs

Estimated

Total

Incurred & Encumbered

Costs to Complete

Designated Project Cost

35,975

Membrane Water Treatment Plant Expansion

3,000,000

2,953,930

46,070

Hartrick Ranch Wastewater CSA

325,000

315,995

9,005

3,000,000 325,000

Hartrick Bluff Water Line - Hartrick Ranch

110,000

104,415

5,585

110,000

Knob Creek Trunk Sewer & Lift Station Abandonment

132,000

122,370

9,630

132,000

Blackland Road and Water Line Extension

230,000

191,715

38,285

230,000

Crestview District Utility Plan

66,500

51,100

2,250,000

2,242,000

8,000

2,250,000

Historic District Utility Plan Bird Creek Basin Assessment Contingency

(3)

4,945,352 $ 139,970,133

(4,185,768)

759,584

3,730,422

$ 143,700,555

$ 124,586,033

18,285,946

Remaining (Needed) Funds

$ 142,871,979 $

2,312,478

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s). Note (2): Reclassification of capitalized interest expense allowing the use of interest income on eligible projects. Note (3): Contingency funds were used for FY 2016 projects in the FY 2016 Annual Operating and Capital Budget.

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION BONDS 2012, 2014, 2016, 2018 & 2019 - CAPITAL PROJECTS BOND FUND 365 For the period beginning November 15, 2012 and ending December 31, 2019

Exhibit E-3

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/19

$ (1)

76,327,990

Prior Issues CO Bonds, Series 2012-2017

6,006,522

Estimated Costs to Complete Projects

Current Issue {September 2019}

25,851,053 $ 108,185,565

79,100,000 17,820,000

Net Offering Premium

6,918,460

KTMPO Category 7 Grant {Prairie View Construction}

3,888,000

Transfer In - PTF Bond Funds {Prairie View Road}

112,409

Transfer In - Street Perimeter Fees

112,695

Transfer In - Street Perimeter Fees {Hogan Road}

77,650

Interest Income

1,820,109 $ 109,849,323

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Original Project Bond Issue Costs

Budget *

CIP Management Cost Completed Projects - Prior to FY 2020

Kegley Road Improvements, Phase I

Hogan Road Improvements Westfield Boulevard Improvements, Phase II

to Original

Adjusted

Budget

1,417,389

Budgeted

338,229

1,755,618

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered $

Complete

1,736,798

Project Cost -

1,736,798

694,965

558,348

136,617

694,965

49,253,576

(5,193,228)

44,060,348

44,060,338

700,000

626,750

1,326,750

1,193,136

133,614

1,326,750

3,977,650

(1,265,573)

2,712,077

2,371,831

340,246

2,712,077

2,792,210

2,703,558

88,652

2,792,210

Outer Loop, Phase IIIB

5,800,000

413,299

6,213,299

5,768,283

445,016

6,213,299

S Pea Ridge Developer Agreement (WBW Develepment)

1,000,000

(846,863)

153,137

148,137

5,000

153,137

26,592

2,821,193

2,777,857

43,336

2,821,193

East Temple Greenfield Development

Prairie View Road Improvements-Phase II

(2)

Prairie View Road Improvements, Phase II - Construction

(2)

Kegley Road Improvements, Phase II (Design & ROW) Kegley Road Improvements, Phase III & IV (Design & ROW) *

8,674,409

(5,853,216)

3,888,000

3,075,560

6,963,560

6,472,478

491,082

6,963,560

10,200,000

(3,786,200)

6,413,800

491,251

5,922,549

6,413,800

1,176,090

850,476

325,614

1,176,090

720,000

456,090

N Pea Ridge, Phase I

1,800,000

385,000

2,185,000

738,070

1,446,930

2,185,000

Outer Loop, Phase IV

1,600,000

800,000

2,400,000

904,800

1,495,200

2,400,000 14,535,000

Poison Oak Road, Phase I & II

13,486,259

1,048,741

14,535,000

3,015,137

11,519,863

Hogan Road Developer Agreement

800,240

707,118

93,122

800,240

S 31st Sidewalk Advanced Funding Agreement

415,000

415,000 79,400

SouthTemple Park Restrooms

Grant Match Sidewalks/Trail Connections

500,000

79,400

63,200

16,200

(419,690)

80,310

682,105

682,163 1,375,000

682,163

1,375,000

414,050

960,950

Replace 2004 Crimson Spartan - Upgrade to Small Quint

976,977

972,952

4,025

976,977

Medium Rescue Apparatus

386,074

385,214

860

386,074

1,442,800

102,800

1,340,000

1,442,800

58,800

625,270

495,670

129,600

625,270

Azalea Drive Developer Agreement (Patco Construction) South Pea Ridge Road (Design & ROW)

Azalea Drive (31st Street to Lowes Drive) Georgetown Railroad Hike/Bike Trail {Concept Design} Canyon Creek/Blackland Extension Hatrick Bluff Reconstruction (30% Design)

251,825

Pedestrian Signal - 5th Street @ Lions Junction

100,000

14,000

86,000

100,000

195,142

Pavement Assessment Parks Centralized Adminstration Building PARD Admin Builiding - Furniture

2,690,043 *

N Pea Ridge, Phase II PARD Admin Builiding - Signage

(1,249)

195,142

2,688,794

2,102,996

585,798

2,688,794

16,188

16,187

175,545

11,826

1,249

13,075

13,069

13,075 (continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS

Exhibit E-3 (Continued)

SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION BONDS 2012, 2014, 2016, 2018 & 2019 - CAPITAL PROJECTS BOND FUND 365 For the period beginning November 15, 2012 and ending December 31, 2019 **Detail of Construction Costs**

BUDGET

ACTUAL

Adjustments

Project Replace 1997 E1 Hurricane Fire Truck Upgrade School Zone Flasher Clocks

$ *

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

1,286,949

1,271,752

15,197

1,286,949

140,000

122,192

17,808

140,000

Signal Video Detection (10)

86,000

Upgrade Pedestrian Actuation (10)

50,000

35,200

14,800

50,000

Crestview District Utility Plan

26,100

Historic District Utility Plan Contingency Contingency - CIP Management Cost

23,100

2,396,058

(2,273,162)

122,896

240,000

(227,735)

12,265

(31,846)

$ 108,339,552

25,851,053

$ 108,185,565

$ 108,371,398

* Project Final

82,334,512

Remaining (Needed) Funds

(3) $

1,663,758

** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s). Note (2): Includes funding from KTMPO Category 7 Grant funding of $3,888,000 and Pass-Through Financing bond funds of $112,409. Note (3): Approximately $1,164,750 of remaining funds have been commited as of 1/31/2020: Hatrick Bluff CSA - Friars Creek Addition @ $514,750 Industrial Boulvard Overlay @ $650,000

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION BONDS 2013 - CAPITAL PROJECTS BOND FUND - 795 For the period beginning August 8, 2013 and ending December 31, 2019

Exhibit E-4

Revenue & Bond Proceeds

Expenditures Construction in Progress Expenditures Encumbrances as of 12/31/19

$ (1)

Estimated Costs to Complete Projects $

Original Issue {August 2013}

25,050,266

232,473

Net Offering Premium/Discount

134,337

Interest Income

25,260,000 53,032 249,211

25,417,075

25,562,243

**Detail of Construction Costs** BUDGET

ACTUAL Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

Adjustments Project Bond Issue Costs

* $

TMED Avenue R - Intersections

120,000

(15,305)

104,695

99,850

1,077,710

Outer Loop (IH-35 to Wendland Ultimate)

2,705,000

741,000

3,446,000

3,443,464

2,536

3,446,000

Outer Loop (Wendland to McLane Pkwy)

5,960,000

(3,535,000)

2,425,000

2,326,730

98,270

2,425,000

1,500,000

(656,000)

844,000

810,469

33,531

844,000

Corporate Campus Park - Bioscience Trail

750,000

(295,100)

454,900

McLane Pkwy / Research Pkwy Connection

710,000

(212,959)

497,041

2,950,150

Outer Loop (McLane Pkwy to Cen Pt Pkwy)

Crossroads Park @ Pepper Creek Trail

1,805,000

1,145,150

Synergy Park Entry Enhancement

500,000

(484,745)

15,255

15,254

Lorraine Drive / Panda Drive Asphalt

610,000

(272,673)

337,327

Santa Fe Plaza (Design)

300,000

663,600

963,600

Downtown Master Plan

125,000

(19,500)

105,500

TMED - Loop 363 Frontage (UPRR to 5th) - TXDOT AFA

6,450,000

520,000

461,527

981,527

981,526

TMED - Avenue U - 1st Street to 13th Street

1,275,000

1,485,319

2,760,319

2,760,320

TMED Master Plan (Health Care Campus)

125,000

(20,150)

104,850

Friar's Creek Trail to Ave R Trail

500,000

36,558

536,558

536,557

Airport Enhancement Projects

TMED - 31st Street/Loop 363/Monumentation

1,320,000 $

25,275,000

47,490 $

146,922

1,367,490 $

25,421,922

1,367,490 $

25,282,738

134,337

Remaining (Needed) Funds

1,367,490 $

25,417,075

145,168

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase orders(s).

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-5

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES GENERAL OBLIGATION BONDS 2015 - CAPITAL PARKS PROJECTS BOND FUND 362 For the period beginning May 10, 2015 and ending December 31, 2019 Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/19 Estimated Costs to Complete Projects

$ 27,178,980 (1)

Original Issue {September 2015}

28,999 768,420

$ 25,130,000

Net Offering Premium/Discount Interest Income

2,656,449 547,785

$ 27,976,399

$ 28,334,234

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Original Budget

Project Bond Issue Costs

CIP Management Cost Carver Park

Crossroads Athletic Park

to Original Budget

111,449

Adjusted Budgeted -

111,449

Total Costs

Estimated

Total

Incurred & Encumbered

Costs to Complete

Designated Project Cost

111,449

55,464

134,282

189,746

187,287

177,915

(52,643)

125,272

11,900,000

2,413,691

14,313,691

13,906,913

406,778

14,313,691

Jaycee Park

989,570

69,575

1,059,145

1,059,144

Jefferson Park

377,675

(81,954)

295,721

295,722

Korampai Soccer Fields

254,745

(25,408)

229,337

229,336

Linkage Trails-Echo Village

490,000

(360,943)

129,057

Linkage Trails-Windham Trail

193,240

193,241

Lions Junction

1,925,000

29,986

1,954,986

Mercer Fields

677,610

(148,264)

529,346

Northam Complex

647,090

11,260

658,350

Oak Creek Park

458,415

(42,505)

415,910

415,909

Optimist Park

496,285

(65,697)

430,588

430,587

(371,225)

Prairie Park

440,000

Sammons Community Center

1,750,000

244,290

68,775

68,776

1,994,290

1,994,289

Scott & White Park

300,590

359,474

Southwest Community Park

3,330,000

(2,463,264)

866,736

Western Hills Park

302,140

(14,577)

287,563

287,562

Wilson Basketball Cover

203,770

(2,243)

201,527

Wilson Football Field

611,375

(111,028)

500,347

500,348

58,884

Wilson Recreation Center

1,300,000

(42,568)

1,257,432

1,257,431

Wilson South

789,755

530,518

1,320,273

1,320,272

New Vestibule - Summit Fitness Center

43,591

5,100

20,000

19,800

200

20,000 389,641

Clarence Martin, Phaes 1B Facility Upgrade Pool Floor Plaster - Sammons Indoor Pool Golf Course Pump Station (Design)

389,641

28,199

361,442

Light Control - Miller Park

9,425

Light Control - West Temple

9,425

Light Control - Freedom Park

Contingency Contingency - CIP Management Cost

9,425

78,215

(23,899)

54,316

119,386

(119,386)

$ 28,033,178

$ 27,207,979

768,420

$ 27,976,399

$ 27,786,449

246,729

Remaining (Needed) Funds

357,835

* Project Final **Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION 2017 - CAPITAL PROJECTS BOND FUND 353 For the period beginning April 1, 2017 and ending December 31, 2019

Expenditures

Exhibit E-6

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/19

$ (1)

Estimated Costs to Complete Projects $

3,875,959

Current Revenues - FY 2017 ^

1,777,368

Fund Balance Appropriation {with Issue}

1,495,941

1,033,722

2,017,394

Original Issue {October 2017}

3,735,000

7,670,721

Net Offering Premium/Discount

314,422

Additional Fund Balance Appropriations

1,092,190

Interest Income

146,444 $

7,817,719

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

Meadowbrook/Conner Park Drainage Improvements

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

51,079

1,807,095

53,528

51,079

1,860,623

50,525

1,860,622

50,525 1,860,622

Azalea Drive Drainage Improvements

1,223,468

60,054

1,283,522

138,751

1,144,771

1,283,522

Ave T & Ave R Drainage Improvements

1,248,300

326,626

1,574,926

1,558,874

16,052

1,574,926

516,300

(490,568)

25,732

1,330,500

48,950

1,379,450

364,328

Ave D & 14th Street Drainage Improvements Drainage Master Plan Modeling Assessment Azalea Drive Developer Agmt (Patco Construction)

Pepper Creek Tributary 3 Drainage (Near OL4)

171,615

140,933

30,683

171,616

Friars Creek Railroad Berm

960,000

134,112

825,888

960,000

402,343

(402,343)

Contingency $

6,579,085

1,092,190

7,671,275

* Project Final

5,653,327

2,017,394

Remaining (Needed) Funds

7,670,721

146,998

** Substantially Complete ^ Available funding due to fee increase effective January 2017 desginated for drainage capital improvements Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES REINVESTMENT ZONE NO. 1 TAX INCREMENT REVENUE BONDS 2018 - CAPITAL PROJECTS BOND FUND - 795 For the period beginning September 27, 2018 and ending December 31, 2019

Exhibit E-7

Revenue & Bond Proceeds

Expenditures Construction in Progress Expenditures Encumbrances as of 12/31/19

$ (1)

Original Issue {September 2018}

5,359,717 2,935,068

Estimated Costs to Complete Projects

16,392,667 $

23,565,000

Net Offering Premium/Discount

614,452

Interest Income

621,533

24,687,451

24,800,985

**Detail of Construction Costs** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

* $

Outer Loop (IH 35 to Wendland) - ROW

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

179,452

500,000

Outer Loop (McLane to Central Point Parkway)

7,250,000

950,000

8,200,000

45,030

8,154,970

8,200,000

Santa Fe Plaza

1,300,000

759,058

2,059,058

1,989,857

69,201

2,059,058

450,000

Downtown City Center/Hawn Hotel

2,050,000

396,900

1,653,100

2,050,000

Outer Loop, Phase VI (Old Waco Road to IH 35 South)

3,340,000

1,613,593

1,726,407

3,340,000

623,000

(500,000)

123,000

122,210

790

123,000

1,380,000

58,000

1,438,000

1,252,869

185,131

1,438,000

132,000

440,000

TMED - 31st Street/Loop 363/Monumentation

East Outer Loop {Concept Design}

1st Street from Ave A to Central Ave Airport Corporate Hangar, Phase IV {Design}

Airport FBO Center & Parking {Design} Outer Loop, Phase V (Poison Oak to Old Waco Road)

2,820,000

871,865

1,948,135

2,820,000

Avenue C from Main Street to 24th Street

2,740,000

(109,058)

2,630,942

1,033,910

1,597,032

2,630,942

325,000

217,100

107,900

325,000

650,000

(650,000)

Santa Fe Plaza - Central Ave Parking & Enhancement

Overlay Industrial Blvd $

24,179,452

508,000

24,687,452

8,294,784

16,392,667

Remaining (Needed) Funds

24,687,451

113,534

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase orders(s).

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES LIMITED TAX NOTES 2019 - CAPITAL PROJECTS BOND FUND 364 For the period beginning October 1, 2018 and ending December 31, 2019

Exhibit E-8

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/19

$ (1)

Estimated Costs to Complete Projects

1,277,504

Original Issue {September 2019}

1,210,000

1,934,089

Intent to Reimburse

2,102,600

219,365 $

Net Offering Premium/Discount

3,430,958

123,248

Interest Income

1,707 $

3,437,555

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Original Project

to Original

Budget

Adjusted

Budget

Budgeted

Total Costs

Estimated

Total

Incurred &

Costs to

Designated

Encumbered

Complete

Project Cost

Bond Issue Costs

Replace 2014 Freightliner/Heil Garbage Collection

335,500

329,636

5,864

335,500

Replace 2011 Peterbilt - Frontload

349,500

319,702

29,798

349,500

Replace 2008 International Work Star - Sideload

295,500

283,845

11,655

295,500

Western Star 4700SB - Rolloff

162,000

(1,620)

160,380

160,166

214

160,380

Replace Crafco SuperShot 60 with Super Shot 125

52,000

50,267

1,733

52,000

Routeware Software Purchase/Implementation

105,500

1,620

107,120

105,530

1,590

107,120

29,086

28,358

Replace Batwing Mower - Parks

102,000

101,925

102,000

Replace 2014 Freightliner/Heil Residential Sideload

348,500

295,773

52,727

348,500

Replace 2014 Freightliner/Heil Residential Sideload

348,500

295,373

53,127

348,500

Replace 2013 Autocar/McNeilus Commercial Frontload

338,000

315,215

22,785

338,000

Replace 2013 Autocar/McNeilus Commercial Frontload

338,000

315,215

22,785

338,000

Add Residential Sideload Garbage Truck

310,000

295,373

14,627

310,000

Add Commerial Frontload Garbage Truck

317,600

315,215

2,385

317,600

Contingency

4,162 $

3,435,848

4,162 $

3,435,848

3,211,593

219,365

Remaining (Needed) Funds

3,430,958

6,597

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS SCHEDULE OF CAPITAL PROJECTS BOND PROCEEDS & RELATED EXPENDITURES COMBINATION TAX & REVENUE CERTIFICATES OF OBLIGATION 2020 - CAPITAL PROJECTS BOND FUND 361 For the period beginning October 1, 2019 and ending December 31, 2019

Exhibit E-9

Expenditures

Revenue & Bond Proceeds

Construction in Progress Expenditures Encumbrances as of 12/31/19

$ (1)

52,650

Original Issue

444,038

Estimated Costs to Complete Projects

48,071 $

Intent to Reimburse

575,000

Net Offering Premium

544,758

Interest Income

575,000

***Detail of Construction Costs*** BUDGET

ACTUAL

Adjustments Project Bond Issue Costs

CIP Management Cost Jaime Hager Clements Complex Roof Replacement Elevator Refurbishment - Library Elevator Refurbishment - City Hall 105 W Barton Avenue

Roof Replacement - Old Central Fire Station Contingency $

Total Costs

Estimated

Total

Original

to Original

Adjusted

Incurred &

Costs to

Designated

Budget

Budgeted

Encumbered

Complete

Project Cost

50,000

30,242

19,758

50,000

240,000

238,825

1,175

240,000

120,000

106,194

13,806

120,000

85,000

82,891

2,109

85,000

80,000

68,778

11,222

80,000

575,000

496,688

48,071

Remaining (Needed) Funds

$ $

575,000 -

* Project Final ** Substantially Complete Note (1): Encumbered amounts are included in total construction in progress due to the obligation of funds by contract(s) or purchase order(s).

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-10

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECTS UNDERWAY/SCHEDULED As of December 31, 2019 $

Reinvestment Zone No. 1

97,968,395

Water & Wastewater

73,463,235

Streets & Traffic Signals

53,760,797

Parks & Recreation

15,088,291

Equipment/Other

9,348,494

Drainage

7,900,364

Facility Improvements

3,839,694

Land Acquisitions

538,600

Total of Capital Improvement Projects Underway/Scheduled

Millions

$20

$40

$60

$80

$100

261,907,870

$120

Reinvestment Zone No. 1 37.4%

Water & Wastewater 28.0%

Streets & Traffic Signals 20.5%

Parks & Recreation 5.8%

Total = $ 261,907,870 Equipment/Other 3.6%

Drainage 3.0%

Facility Improvements 1.5%

Land Acquisitions 0.2%

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

Project Meadowbrook/Conner Park Drainage Azalea Drive Drainage Improvements Ave T & Ave R Drainage Improvements Drainage Master Plan Modeling Assessment Hogan Road Developer Agreement {Kiella Development, Inc.} Azalea Drive (Lowe's Dr to 13th St) Developer Agreement {Patco Construction, LLC} Pepper Creek Tributary 3 Drainage {Design Only} Friars Creek Railroad Berm

Project # Funding 101592 Drainage CO-18D 101636 Drainage CO-18D 101637 Drainage CO-18D 101777 Drainage CO-18D 101802 Drainage

Acct # 292-2900-534-6312 353-2900-534-6714 292-2900-534-6312 353-2900-534-6712 292-2900-534-6312 353-2900-534-6713 292-2900-534-6510 353-2900-534-6710 292-2900-534-6312

Actual Project Commit / Budget Spent $ 1,860,623 $ 1,860,622

Status Complete

Scheduled Completion Oct-19

1,283,522

138,751

Engineering

Dec-20

1,574,926

1,558,874

Construction

Sept-20

1,379,450

Engineering

June-20

305,900

266,801

May-20

101860

CO-18D

353-2900-534-6715

364,328

Cost Sharing Agreement Authorized Complete

102016

CO-18D

353-2900-534-6813

171,615

140,933

Engineering

Feb-20

102171

Drainage

292-2900-531-6312

960,000

109,710

Engineering

Sept-21

Construction

Aug-20

Total Drainage

7,900,364 $

5,819,469

Oct-19

520-5300-535-6250 520-5900-535-6250 110-5919-519-6221 292-2900-534-6221 351-1900-519-6221 520-5000-535-6221 110-5900-531-6213

1,275,000

1,159,245

108,402

77,022

On Hold

TBD

101859

BUDG-U Util-RE BUDG-17 Drainage DESCAP BUDG-U BUDG-18

52,000

Planning

May-20

101869

BUDG-19

110-5900-524-6213

32,000

Planning

May-20

101870

BUDG-19

110-5900-524-6213

45,000

Planning

May-20

101871

BUDG-19

110-5924-519-6213

43,000

Planning

May-20

101872

BUDG-19

110-5924-519-6213

34,000

Planning

May-20

101879

BUDG-19

110-5938-519-6310

19,500

Planning

June-20

101885

BUDG-19

110-5942-519-6213

32,000

Planning

May-20

101887

BUDG-19

110-5935-552-6213

43,000

Planning

May-20

101888

BUDG-19

110-5935-552-6213

32,000

Planning

May-20

101889

BUDG-19

110-3500-552-6213

43,000

Planning

May-20

101896

CO-18

365-2200-522-6776

386,074

385,214

Complete

Nov-19

101899

BUDG-19

110-5932-551-6213

35,140

Planning

May-20

101910

BUDG-19

110-5900-531-6213

32,000

Planning

May-20

101912

BUDG-19

110-5900-531-6222

30,888

Planning

June-20

101918

Drainage

292-2900-534-6211

10,000

Planning

Apr-20

101919

Drainage

292-2900-534-6213

52,000

Planning

May-20

Advanced Metering Infrastructure

101173

CityWorks AMS Software - Public Works

101640

Replace '08 Ford F350 - Streets Asset #12589 Replace '05 Ford F150 Regular Cab - Code Compliance Asset #12136 Replace '08 F350 / Upgrade F250 Crew Cab & Utility Body Code Compliance Asset #12920 Replace '01 Dodge / Upgrade F250 Regular Cab with Utility Body & Lift Gate - Facility Services Asset #10638 Replace '05 Ford F150 - Facility Services Asset # 12135 Vehicle Exhaust System Update/Repair - Fleet Replace '08 Ford F150 - Inspections/Permits Asset #12821 Replace '06 Ford F350 -Parks Asset #12356 Replace '06 Chevy Truck - Parks Asset #12345 3/4 Ton Truck - Irrigation Technician **Addition to Fleet** Medium Rescue Fire Apparatus **Addition to Fleet** Replace '01 Chevrolet Astro - Recreation (Asset # 11143) Replace '08 Ford F250 - Streets Asset #12867 Replace '95 Ford F800 Water Truck -Streets Asset #9837 Trailer for Equipment, New Maintenance Crew - Drainage **Addition to Fleet** 1 Ton Crew Cab Pick w Utility Body, New Maintenance Crew Drainage **Addition to Fleet**

(Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

(Continued)

Actual Project Commit / Spent Budget $ 48,000 $

Status Planning

Scheduled Completion May-20

Planning

May-20

48,000

Planning

May-20

520-5400-535-6213

48,000

Planning

May-20

BUDG-U

520-5400-535-6213

50,000

Planning

May-20

101930

BUDG-U

520-5200-535-6213 520-5400-535-6310

55,000

46,076

Complete

Dec-19

101931

BUDG-U

10,000

On Hold

TBD

Replace '08 Ford F150 Regular Cab - Metering Asset #12825 1/2 Ton Reg Cab Truck, New Crew Leader Water/Wastewater **Addition to Fleet** Replace '09 Ford F350 - Water/Wastewater Asset #12967 Replace '03 Caterpillar 420D Backhoe - Water/Wastewater Asset #11623 Replace '13 Chevy Caprice w Police Utility Vehicle Asset #13718 Replace 2009 Ford Super Duty F-250 Asset #12969 Replace 2008 Ford F350 Asset #12588 Replace 2006 Ford F-350 Super Duty Regular Cab 4x2 Asset #12354 Replace 2012 Ford F-150 Regular Cab 4x2 Asset #13513 Replace 2010 Ford F-150 Regular Cab 4x2 Asset #13127 Replace 2010 Ford F-150 Regular Cab 4x2 Asset #13126 Replace 2010 Ford F-350 Super Duty Super Crew 4x2 Asset #13132 Replace 2006 Ford F-350 Super Duty Regular Cab 4x2 Asset #12355 Vehicle for New Crew - Crew Leader of Maintenance Crew #1 (V/H Crew) **Addition to Fleet** Vehicle for New Position - Utility Foreman (Specialty Distribution) **Addition to Fleet** Vehicle for New Crew - Maintenance Crew #7 (Distribution) **Addition to Fleet** Vehicle for New Crew - Maintenance Crew #3 (Distribution Leak Crew) **Addition to Fleet** Vehicle for Current Position - Utility Manager (50/50) **Addition to Fleet** Leak Detection Equipment

101932

BUDG-U

520-5200-535-6310 520-5400-535-6310 520-5300-535-6213

32,000

Planning

May-20

101934

BUDG-U

520-5200-535-6213 520-5400-535-6213

32,000

Planning

May-20

101937

BUDG-U

520-5200-535-6213

48,000

Planning

May-20

101940

BUDG-U

520-5100-535-6220

91,000

Planning

Apr-20

102013

BUDG-19

52,958

Ordered

Apr-20

102034

BUDG-U

110-2011-521-6213 110-5900-521-6213 520-5400-535-6213

34,245

Planning

May-20

102035

BUDG-U

520-5400-535-6213

48,960

Planning

May-20

102036

BUDG-U

520-5400-535-6213

48,960

Planning

May-20

102037

BUDG-U

520-5300-535-6213

32,700

Planning

May-20

102038

BUDG-U

520-5300-535-6213

32,700

Planning

May-20

102039

BUDG-U

520-5300-535-6213

32,700

Planning

May-20

102040

BUDG-U

520-5200-535-6213

48,960

Planning

May-20

102041

BUDG-U

520-5200-535-6213

48,960

Planning

May-20

102042

BUDG-U

520-5200-535-6213

49,000

Planning

May-20

102043

BUDG-U

520-5200-535-6213

40,000

Planning

May-20

102044

BUDG-U

520-5200-535-6213

52,000

Planning

May-20

102045

BUDG-U

520-5200-535-6213

49,000

Planning

May-20

102046

BUDG-U

40,000

Planning

May-20

102047

BUDG-U

520-5200-535-6213 520-5400-535-6213 520-5200-535-6211

20,000

Planning

Apr-20

Trailer for New Crew - Maintenance Crew #7 (Distribution) **Addition to Fleet** Vehicle for New Crew - Maintenance Crew #2 (Collections) **Addition to Fleet** Trailer for New Crew - Maintenance Crew #2 (Collections) **Addition to Fleet** Jet Scan for Jet Truck & Vactors (3)

102048

BUDG-U

520-5200-535-6211

10,700

Planning

May-20

102049

BUDG-U

520-5400-535-6213

49,000

Planning

May-20

102050

BUDG-U

520-5400-535-6211

10,000

Planning

Apr-20

102051

BUDG-U

520-5400-535-6211

45,000

24,996

Ordered

Mar-20

Project Replace '08 Ford F350 Regular Cab - Water/Wastewater Asset #12918 Replace '08 Ford F350 Regular Cab - Water/Wastewater Asset #12919 Replace '09 Ford F350 Regular Cab - Water/Wastewater Asset #12968 Replace '10 Ford F350 Regular Cab - Water/Wastewater Asset #13133 Replace '10 Ford F450 Regular Cab - Water/Wastewater Asset #13139 Upgrade for the Manhole Inspection Van (Closed Circuit Television) - W/WW Specialty Crew (Asset # 11606) Service Center Office Improvements - Suite 123

Project # Funding BUDG-U 101923

Acct # 520-5400-535-6213

101924

BUDG-U

520-5400-535-6213

48,000

101925

BUDG-U

520-5400-535-6213

101926

BUDG-U

101927

(Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

Project Info Works ICM - Advanced Hydrologic Modeling Software (Single User License) OpenGov Software - Implementation {Finance}

Project # Funding 102055 Drainage BUDG-U 102058 BUDG-19

Acct # 292-2900-534-6221 520-5400-535-6221 110-1900-519-6221

(Continued)

Actual Project Commit / Budget Spent $ 61,800 $ 61,800

Status In Progress

Scheduled Completion June-20

62,047

In Progress

June-20

Routeware Software - Implementation {Solid Waste}

102059

LTN-19

364-2300-540-6766

107,120

105,530

Complete

Nov-19

Aircraft Tow Vehicle **Addition to Fleet** Aircraft Rescue and Firefighting (ARFF) Vehicle Maintenance Fueling Truck - Repairs

102060

BUDG-20

110-5900-560-6222

75,000

Planning

TBD

102061

BUDG-20

110-5900-560-6222

30,000

Planning

TBD

102062

BUDG-20

110-5900-560-6222

25,000

Planning

TBD

102063

BUDG-20

110-5900-560-6222

12,418

Ordered

TBD

102064

BUDG-20

110-5921-529-6213

37,700

Planning

May-20

102065

BUDG-20

110-5900-524-6213

33,800

Planning

May-20

102066

BUDG-20

110-5900-522-6211

78,000

68,837

Complete

Dec-19

Refurbish Booster/Brush Vehicle (Station 8) Asset #12806 Replace 2010 Ford F-150 Regular Cab 4x2 Asset #13124 Replace 2010 Ford F250 Asset #12574 FASTER Software - Add MotorPool COTS Module

102067

BUDG-20

110-5900-522-6222

35,000

Planning

Oct-20

102068

BUDG-20

110-5900-522-6213

32,700

Planning

May-20

102069

BUDG-20

110-5900-522-6213

32,640

Planning

May-20

102070

BUDG-20

110-5938-519-6221

45,999

Planning

TBD

On Car Brake Lathe

102071

BUDG-20

110-5938-519-6216

14,000

Planning

Mar-20

New City Website

102073

36,259

In Progress

Aug-20

102075

110-5967-519-5221 240-4400-551-6221 292-2900-534-6221 520-5000-535-6221 110-5935-552-6222

37,380

Replace 2002 Bobcat S250H Skid Steer Asset #11469 Brush Chipper **Addition to Fleet** Replace 2010 Rhino Shredder Asset #13121 Replace 2013 Kobota Zip N Go Mower Asset #13839 Performance Review / Employee Engagement Software

BUDG-20 Hotel/Motel Drainage BUDG-U BUDG-20

65,695

Planning

Apr-20

102076

BUDG-20

110-5935-552-6222

52,500

42,164

Ordered

Mar-20

102078

BUDG-20

110-5935-552-6222

16,500

Planning

Mar-20

102079

BUDG-20

110-5935-552-6222

13,253

Planning

Mar-20

102080

Planning

TBD

102081

110-5966-519-6221 240-4400-551-6221 292-2900-534-6221 520-5000-535-6221 110-5947-519-6213

46,000

Replace 2008 Ford F-150 Regular Cab 4x2 Asset # 12820 Council Meeting Video Acquisition System Replacement

BUDG-20 Hotel/Motel Drainage BUDG-U BUDG-20

32,700

Planning

May-20

102082

BUDG-20

110-1900-519-6228

77,000

33,639

Ordered

May-20

Replace 2010 Ford F-150 Regular Cab 4x2 Asset #13131 Utility Body Truck for New Crew - Reconstruction Crew **Addition to Fleet** Replace (10) Marked Units - Patrol

102088

BUDG-20

110-5900-540-6213

32,700

Planning

May-20

102089

BUDG-20

110-5900-531-6213

60,000

Planning

May-20

102090

BUDG-20

110-5900-521-6213

553,350

Ordered

July-20

Replace 2012 Chevrolet Tahoe Asset #13488

102091

BUDG-20

110-5900-521-6213

58,197

Ordered

Apr-20

Ground Support Equipment (GSE) - UTV Replacement Asset #12099 Replace 2012 Ford F-150 Regular Cab 4x2 Asset #13518 Vehicle for New Position - Additional Code Officer **Addition to Fleet** Cardiac Monitor Replacement (2)

(Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

Project Replace 2002 Toyota Tacoma (Seized Vehicle) Asset #13842 Vehicle for Current Transform Temple Agent

Project # Funding 102092 BUDG-20

Acct # 110-5900-521-6213

(Continued)

Actual Commit / Project Spent Budget $ 32,500 $ -

Status Planning

Scheduled Completion May-20

102101

BUDG-20

110-3795-524-6213

32,700

Planning

May-20

Vehicle for New Position - Transform Temple Projects Agent **Addition to Fleet**

102102

BUDG-20

110-3795-524-6213

25,955

Planning

May-20

Utility Vehicle for New Position - Transform Temple Projects Agent **Addition to Fleet** LT Systems Software - Implementation {Court}

102103

BUDG-20

110-3795-524-6213

14,300

14,158

Ordered

May-20

102105

BUDG-19

110-1800-525-6221

79,000

In Progress

Apr-20

Stage - Recreation

102106

Hotel/Motel

240-4600-551-6210

95,000

Planning

May-20

Destination Website

102124

Hotel/Motel

240-4630-551-6221

25,000

Planning

May-21

Hustler Mower #1 - Parks

102135

BUDG-19

11,499

11,477

Complete

Nov-19

Hustler Mower #2 - Parks

102136

BUDG-19

11,499

11,477

Complete

Nov-19

Evidence Truck - Police

102139

BUDG-19

110-3500-552-6222 110-3595-552-6222 110-3500-552-6222 110-3595-552-6222 110-2052-521-6213

29,648

27,646

Ordered

Mar-20

JAG Reconstruction Equipment - Police

102140

GRANT

260-2000-521-6211

19,449

Planning

TBD

K9 - Police Department

102170

GRANT

110-2031-521-6229

20,500

19,888

Complete

Dec-19

Replace 1997 E1 Hurricane Fire Truck

102174

CO-19

365-2200-552-6776

1,286,949

1,271,752

Ordered

Oct-20

Dayforce Time Clocks & Implementation

102181

BUDG-20 Hotel/Motel Drainage BUDG-U

94,500

76,594

In Progress

Jan-21

Replace 2013 Chevrolet Caprice (Wrecked) Asset #13714 LEPTA - Infrared Chemical ID Kit & Chemical Weapons Monitor FARO 3D Crime/Traffic Scene Reconstruction System

102192

BUDG-20

55,295

Ordered

Apr-20

102200

GRANT

110-1900-519-6212 110-1900-519-6221 240-4400-551-6212 240-4400-551-6221 292-2900-534-6212 292-2900-534-6221 520-5000-535-6212 520-5000-535-6221 110-2033-521-6213 110-2033-521-6229 260-2200-522-6211

65,550

Planning

Apr-20

102201

BUDG-20

110-2041-521-6229

57,204

Complete

Dec-19

Replace Landscape Trailer - Parks Asset #12577 Replace 2014 Freightliner/Heil Residential Sideload

102202

BUDG-20

110-5935-552-6211

Planning

Feb-20

102203

LTN-20 IR

364-2300-540-6220

348,500

295,773

Ordered

Aug-20

Replace 2014 Freightliner/Heil Residential Sideload

102204

LTN-20 IR

364-2300-540-6220

348,500

295,373

Ordered

Aug-20

Replace 2013 Autocar/McNeilus Commercial Frontload

102205

LTN-20 IR

364-2300-540-6220

338,000

315,215

Ordered

Aug-20

Replace 2013 Autocar/McNeilus Commercial Frontload

102206

LTN-20 IR

364-2300-540-6220

338,000

315,215

Ordered

Aug-20

Add Residential Sideload Garbage Truck

102207

LTN-20 IR

364-2300-540-6220

310,000

295,373

Ordered

Aug-20

Add Commercial Frontload Garbage Truck

102208

LTN-20 IR

364-2300-540-6220

317,600

315,215

Ordered

Aug-20

Replace Batwing Mower - Parks Asset #13379

102209

LTN-20 IR

364-3500-552-6222

102,000

101,925

Ordered

Feb-20

Total Equipment/Other

9,348,494 $

6,338,329

Exterior Master Plan Construction, Phase I - Mayborn

101389

Hotel/Motel

240-4400-551-6310

85,340

6,065

On Hold

TBD

Roof Replacement, Building A - Service Center

101659

BUDG-18

110-5924-519-6310 292-2900-534-6310 520-5000-535-6310

75,000

On Hold

TBD

(Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

Project Jaime Hager Clements Complex Roof Replacement Furniture - City Manager's Office

Project # Funding Acct # 102056 CO-20F IR 361-1800-525-6849 BUDG-U 520-5800-535-6310 102096 BUDG-20 110-5911-513-6210

(Continued)

Actual Project Commit / Budget Spent 60,483 $ 100,000 $

Status Construction

Scheduled Completion Apr-20

12,000

9,253

Ordered

Feb-20

Basement Remodel - Historic Post Office Building

102100

BUDG-20

110-5900-524-6310

15,000

Planning

Sept-20

Carpet Replacement - Mayborn

102107

Hotel/Motel 240-4400-551-6310

25,000

On Hold

TBD

Kitchen Upgrade - Railroad Heritage Museum

102108

Hotel/Motel 540-7000-551-6310

15,000

Planning

Sept-20

City Hall - 3rd Floor Finance Suite Renovations

102110

BUDG-19

110-5912-515-6310

12,303

7,203

Construction

Apr-20

Parks Centralized Administration Building

102111

CO-19

365-4100-551-6424

2,688,794

2,102,996

Engineering

July-20

Replace Metal Coping on Repair Parapet Wall - Central Fire Station Parts Room Remodel - Fleet

102114

BUDG-20

110-5900-522-6310

20,000

Planning

Feb-20

102115

BUDG-20

110-5938-519-6310

15,000

On Hold

TBD

Floor Padding in Climbing Wall Room - Summit

102117

BUDG-20

110-5932-551-6310

13,000

Planning

July-20

Repairs to Roads & Drainage Pipe - Hillcrest

102121

BUDG-20

110-3540-552-6310

25,000

Planning

TBD

Repairs to Leaning Headstones - Hillcrest

102122

BUDG-20

110-3540-552-6310

20,000

Planning

TBD

Signage - Hillcrest

102123

BUDG-20

110-3540-552-6310

15,000

Planning

TBD

WTP - Keyless Entry Security

102125

BUDG-U

520-5100-535-6310

63,565

Planning

Feb-20

Storage Building for Portable Generator

102126

Util-RE

520-5900-535-6310

100,000

Planning

Apr-20

Reception Desk - City Hall

102133

BUDG-U

110-5924-519-6310

48,429

44,768

Complete

Nov-19

Parks Centralized Administration Building - Furniture

102141

CO-19

365-4100-551-6424

16,188

16,187

Complete

Oct-19

Parks Centralized Administration Building - Signage

102144

CO-19

365-4100-551-6424

13,075

13,069

Complete

Nov-19

Reconfigure Office - Human Resources

102173

BUDG-19

110-5927-515-6310

12,000

7,975

Jan-20

Elevator Refurbishment - Library

102193

CO-20F IR 361-4000-555-6808

240,000

238,825

Substantially Complete In Progress

Nov-20

Elevator Refurbishment - City Hall

102194

CO-20F IR 361-2400-519-6807

120,000

106,194

In Progress

May-20

Roof Replacement - Old Central Fire Station

102199

BUDG-20 110-2400-519-6310 CO-20F IR 361-2400-519-6807

90,000

78,778

Construction

Apr-20

Total Facilities Improvements South Temple Ground Storage and Pump Station {Property Acquisition} SH 317 Ground Storage and Pump Station {Property Acquisition} Pepper Creek Tank Site #2 {Property Acquisition} Ferguson District Property Silo District Property

3,839,694 $

2,691,796

101953

Util-RE

520-590-535-6110

125,000

Planning

TBD

101954

Util-RE

520-5900-535-6110

125,000

Planning

TBD

102145

Util-RE

520-5900-535-6110

152,000

Planning

Mar-20

102185

BUDG-20

110-3795-524-6110

38,500

Planning

TBD

102186

BUDG-20

110-3795-524-6110

13,100

Planning

TBD (Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

Project 105 W Barton Avenue

Project # Funding 102195 CO-20F IR

Acct # 361-4000-555-6110

Total Land Acquisitions

(Continued)

Actual Project Commit / Budget Spent $ 85,000 $ 82,891 $

538,600 $

Status Complete

Scheduled Completion Nov-19

82,891

CO-12 CO-18 CO-12

365-3400-531-6857

2,467,931

2,127,685

Construction

June-20

365-3400-531-6859

2,792,210

2,703,559

Construction

Mar-20

365-3400-531-6813

6,403,879

5,958,863

Construction

Apr-20

101214

CO-12 CO-14 CO-18 CO-18

365-3400-531-6860

153,137

148,137

Complete

Oct-19

101234

CO-12

365-3400-531-6884

26,592

On Hold

TBD

Prairie View, Phase II (N Pea Ridge to FM 2483) Kegley Road, Phase II

101257

260-3400-531-6862 365-3400-531-6862 365-3400-531-6888

9,784,753

9,250,335

Construction

May-20

6,413,800

491,251

Engineering

Apr-20

N Pea Ridge, Phase I {Design & ROW} Outer Loop, Phase IV {Design & ROW} Poison Oak, Phase I & II

101713

365-3400-531-6985

2,185,000

738,070

Engineering

Sept-20

365-3400-531-6813

2,400,000

904,800

Engineering

Aug-20

365-3400-531-6886

14,535,000

3,015,137

Engineering

Oct-21

Hogan Road Developer Agreement {Kiella Development, Inc.}

101802

GRANT CO-14 CO-16 CO-18 CO-19 CO-16 CO-18 CO-16 CO-18 CO-16 CO-18 CO-19 CO-16

365-3400-531-6857

800,240

707,118

May-20

S 31st Street Sidewalk - TXDOT AFA

101804

CO-18

365-3400-531-6532

415,000

Cost Sharing Agreement Authorized Engineering

May-20

Grant Match - Sidewalk/Trail Connections

101829

CO-18

365-3400-531-6315

80,310

Planning

TBD

Azalea Drive (Lowe's Dr to 13th St) Developer Agreement {Patco Construction, LLC} South Pea Ridge Road {Design & ROW} Azalea Drive - 31st Street to Lowes Drive

101860

CO-18

365-3400-531-6715

682,163

682,105

Complete

Oct-19

101874

CO-18

365-3400-531-6860

1,375,000

414,050

Engineering

June-20

101985

CO-18

365-3400-531-6715

1,442,800

102,800

Engineering

Oct-20

Canyon Creek / Blackland Road Extension

102024

CO-19

365-3400-531-6998

625,270

495,670

Engineering

Sept-20

Hartrick Bluff Road {30% Design} Pedestrian Signal - 5th Street @ Lions Junction

102025

CO-18

365-3400-531-6716

251,825

Engineering

Feb-20

102029

CO-18

365-2800-532-6810

100,000

14,000

Engineering

Apr-20

Pavement Assessment

102031

CO-18

365-3400-531-6527

195,142

Engineering

Mar-20

N Pea Ridge, Phase II {30% Design Only} Upgrade Signal School Flasher Clocks

102142

CO-18

365-3400-531-6985

175,545

Engineering

May-20

102175

CO-19

365-2800-532-6810

140,000

122,192

Complete

Dec-19

Signal Video Detection (5)

102176

CO-19

365-2800-532-6810

86,000

Planning

June-20

Upgrade Pedestrian Actuation (10)

102177

CO-19

365-2800-532-6810

50,000

35,200

Construction

Apr-20

Crestview District Utility Plan

102190

CO-19

365-3400-531-6974

26,100

Engineering

July-20

Historic District Utility Plan

102191

CO-19

365-3400-531-6974

23,100

Engineering

July-20

Hogan Road Improvements

100952

Westfield Boulevard Improvements, Phase II

100970

Outer Loop, Phase IIIB

101121

S Pea Ridge Developer Agreement {WBW Development, LTD} East Temple - Greenfield

101606

101714 101715

(Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

Project FY 2020 Sidewalks - CDBG

Project # Funding 102197 CDBG

Acct # 260-6100-571-6315

Total Mobility Infrastructure

(Continued)

Actual Project Commit / Budget Spent $ 130,000 $ -

Status Planning

Scheduled Completion TBD

$ 53,760,797 $ 28,997,682

Caboose Renovations

101303

Hotel/Motel

240-7000-551-6310

21,809

20,615

Construction

May-20

Crossroads Athletic Park {RZ Funds in Project 101005} Alta Vista Park

101311

GO-15

362-3500-552-6402

14,313,691

13,906,913

Construction

May-20

101996

BUDG-19

110-3500-552-6332

76,950

74,354

Complete

Oct-19

Golf Course Pump Station

102002

GO-15

362-3100-551-6840

389,641

28,199

Construction

June-20

Skate Park Equipment Refurbishment

102077

BUDG-20

110-5935-552-6310

23,700

Planning

Feb-20

Pool Re-plastering - Lions Junction

102083

BUDG-20

110-5932-551-6364

120,000

Planning

Apr-20

Tennis Court Assessment - Harold P. Rose Tennis Center (Wilson Park) New Slide - Summit Pool

102084

BUDG-20

110-5932-551-6310

50,000

Planning

Apr-20

102085

BUDG-20

110-5932-551-6364

35,000

Planning

May-20

New Slide - Walker Pool

102086

BUDG-20

110-5932-551-6364

35,000

Planning

May-20

Musco Lighting - 2 Ballfields

102087

BUDG-20

110-5935-552-6310

22,500

Planning

Apr-20

Total Parks & Recreation

$ 15,088,291 $ 14,030,081

Rail Maintenance

100692

795-9500-531-6514

215,691

In Progress

Sept-20

Road/Sign Maintenance

100693

795-9500-531-6317

106,768

Planning

Sept-20

Little Elm Trunk Sewer

101000

795-9500-531-6368

1,925,000

1,839,944

Complete

Nov-19

Temple Industrial Park - Outer Loop (IH35 to Wendland) {Design & ROW} Temple Industrial Park - Outer Loop (Wendland to McLane Pkwy) {Design & ROW} Corporate Campus Park - Outer Loop (McLane Pkwy to Cen Pt Pkwy) Crossroads Park @ Pepper Creek Trail {Park Bond Funds in Project 101311} Downtown - Santa Fe Plaza

101000

795-9600-531-6863 795-9800-531-6863

3,946,000

3,443,464

Engineering

TBD

101001

795-9800-531-6864

2,425,000

2,326,730

Engineering

TBD

101004

9,044,000

855,499

Engineering

May-21

101005

6,825,000

6,733,810

Construction

May-20

101008

15,112,538

14,997,906

Construction

May-20

TMED - 31st St./Loop 363 Improvements/Monumentation

101011

1,495,000

1,013,637

Construction

Dec-20

Downtown City Center / Hawn Hotel

101029

6,450,000

546,900

Engineering

TBD

Santa Fe Market Trail

101262

795-9600-531-6881 795-9800-531-6881 795-9500-531-6867 795-9800-531-6867 795-9500-531-6870 795-9600-531-6870 795-9800-531-6870 795-9500-531-6873 795-9600-531-6873 795-9800-531-6873 795-9500-531-6565 795-9600-531-6565 795-9500-531-6566

5,035,100

4,815,927

Construction

May-20

Veteran's Memorial Boulevard, Phase II {Design & ROW} R & D Rail Tracks {Design} Taxiway for Airport

101263

795-9500-531-6567

473,898

355,398

On Hold

TBD

101457

795-9500-531-6568

124,400

On Hold

TBD

101563

795-9500-531-6558

1,163,600

1,155,474

Jan-20

Outer Loop, Phase VI (IH35 South) {Design & ROW}

101585

795-9500-531-6557 795-9600-531-6557

3,750,000

2,019,099

Substantially Complete Engineering

TBD (Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

Project MLK Festival Fields (Electrical) 1st Street from Ave A to Central Ave

Project # Funding 101588 RZ

Acct # 795-9500-531-6569

101797

N 31st Street (Nugent to Central)

101798

Airport FBO Center & Parking Visioning {Design} Outer Loop, Phase V {Design & ROW} Downtown Lighting

101801

101824

101836

1st Street Parking Garage

101840

BUDG-18 RZ RZ

Ave C (Main Street to 24th Street) {Design & ROW} Santa Fe Plaza Parking Design

101841

101842

110-3795-524-6310 795-9500-531-6526 795-9500-531-6891 795-9600-531-6891 795-9500-531-6892 795-9600-531-6892 795-9600-531-6893

Corporate Campus Property Acquisition

101846

1st Street from Ave A to Ave B

101847

Airfield Lighting - Grant Match

(Continued)

Actual Commit / Project Spent Budget $ 529,900 $ 176,287

Status Engineering

Scheduled Completion Aug-20

795-9500-531-6561 795-9600-531-6561 795-9500-531-6571

1,734,000

1,548,129

Construction

June-20

7,457,000

2,442,799

Engineering

Apr-21

795-9500-531-6573 795-9600-531-6573 795-9600-531-6813

561,200

Engineering

Aug-20

2,820,000

871,865

Engineering

TBD

110,000

Planning

TBD

7,140,000

598,750

On Hold

TBD

4,740,000

1,126,532

Engineering

July-20

325,000

217,100

Complete

Dec-19

795-9500-531-6110

750,000

568,336

Jan-20

795-9500-531-6551

1,275,000

1,264,817

Substantially Complete Construction

June-20

101868

795-9500-531-6324

213,000

Planning

TBD

Parking Garage @ 4th Street and Central Ave

101907

795-9500-531-6891

9,368,450

568,450

Engineering

TBD

Mouser Road Improvements

101928

795-9500-531-6317

440,000

263,094

Construction

Dec-20

East/West Gateway Landscaping

101978

795-9500-531-6319

880,000

352,500

Engineering

May-20

Airport Improvements - Clear Area Near Fire Station

101980

795-9500-531-6341

172,500

On Hold

TBD

Airport Improvements - Repaint Tower

101981

795-9500-531-6341

172,500

Planning

TBD

Airport Improvements - Demolition of Old Terminal Building

101982

795-9500-531-6341

115,000

92,030

Complete

Oct-19

Airport Improvements - Fence Realignment

101983

795-9500-531-6341

175,000

Planning

TBD

Adams/Central Ave - Bicycle & Pedestrian Improvements {Design} Mixed Use Master Plan

101987

795-9500-531-6315

155,150

Engineering

Sept-20

102018

795-9500-531-2616

250,000

243,850

Engineering

June-20

Parking Consulting Services

102020

795-9500-531-2616

65,600

Engineering

Mar-20

Industrial Park Grading

102166

795-9500-531-6772

100,000

98,810

Engineering

June-20

Downtown Lighting Master Plan

102167

795-9500-531-2616

28,600

Planning

TBD

24th Street - Ave C to Central Ave

102168

795-9500-531-6512

148,500

147,900

Engineering

Sept-20

Art District

102169

795-9500-531-6310

150,000

142,850

Engineering

Oct-20

Engineering

July-21

$ 97,968,395 $ 51,734,234

Total Reinvestment Zone No. 1 Infrastructure Charter Oak Waterline Replacement, Phase II

100608

UR-15 UR-17 UR-19

561-5200-535-6939

4,791,792

1,040,997

(Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

Project TXDOT I-35 Utility Relocation Project: North Loop 363 to Northern Temple City Limits {Engineering Only} TXDOT I-35 Utility Relocation Project: South Loop 363 to Nugent {Engineering Only} TXDOT I-35 Utility Relocation Project: Nugent to North Loop 363 {Engineering Only} TCIP - Hogan Road Waterline Improvements

Project # Funding 100682 TxDOT

Acct # 520-5900-535-6618

(Continued)

Actual Project Commit / Budget Spent $ 142,283 $ 142,283

Status Substantially Complete

Scheduled Completion Jan-20

100687

TxDOT

520-5900-535-6618

443,917

Substantially Complete

Jan-20

100688

TxDOT

520-5900-535-6618

378,083

378,082

Substantially Complete

Jan-20

100952

561-5200-535-6983

1,799,780

1,682,954

Construction

June-20

520-5200-535-6357

113,320

113,319

Substantially Complete On Hold

Mar-20

TCIP - Westfield Blvd Utility Improvements, Phase II

100970

UR-15 UR-17 BUDG-U

Utility Improvements - FY 2014 {Greenfield Development} Leon River Interceptor, Phase II {Design & ROW} Temple-Belton WWTP Expansion, Phase II {Engineering Only} TCIP - Outer Loop Utility Improvements, Phase III-B

101064

BUDG-U

520-5000-535-6370

312,893

101081

561-5400-535-6941

778,701

108,700

Planning

TBD

1,589,623

On Hold

TBD

1,247,208

1,247,206

Construction

Apr-20

101186

520-5900-535-6310 561-5500-535-6938 520-5900-535-6521 561-5200-535-6813 520-5900-535-6521

1,589,623

Water/Wastewater Replacement 2nd & 4th; Ave C to Adams Ave Old Town South Sewer Line (3rd & 11th/Ave D to Ave H & 3rd & 9th/Ave K to Ave N) TCIP - Prairie View Utility Improvements, Phase II (N Pea Ridge to FM 2483) Shallowford Lift Station Reconstruction & Relocation

UR-17 UR-19 Util-RE UR-15 Util-RE UR-15 Util-RE

584,795

554,164

Construction

July-20

101201

BUDG-U UR-15

520-5400-535-6361 561-5400-535-6964

3,171,137

3,171,135

Construction

Feb-20

101257

Util-RE

520-5900-535-6521

724,066

713,952

Construction

May-20

101475

561-5400-535-6905

7,415,018

Complete

Dec-19

Bird Creek Interceptor, Phase V

101477

520-5400-535-6361 561-5400-535-6925

2,612,349

2,433,336

Construction

Feb-20

Highland Park Water Lines {Stellar Development}

101488

UR-15 UR-17 BUDG-U UR-15 UR-17 Util-RE

520-5900-535-6366

152,844

TBD

East Temple Utility Improvements

101575

UR-15

561-5200-535-6974

182,400

75,600

Cost Sharing Agreement Authorized On Hold

TBD

WTP Improvements - Raw Water Intake Recoating

101615

UR-17

561-5100-535-6954

400,000

49,790

Engineering

TBD

WTP Improvements - Tasks 4 - Dredging {Design} Williamson Creek Trunk Sewer

101619

561-5100-535-6959

361,360

36,360

Engineering

July-20

561-5400-535-6980

3,045,884

Construction

Feb-20

Knob Creek Trunk Sewer {Design of Phase I-V} TCIP - N Pea Ridge, Phase I {Design & ROW} TCIP - Outer Loop, Phase IV {Design & ROW} TCIP - Poison Oak Utility Improvements, Phase I & II {Design} Temple-Belton WWTP Expansion, Phase I {Construction} Hogan Road Developer Agreement {Kiella Development, Inc.}

101629

UR-17 UR-19 UR-15 UR-17 Util-RE

520-5900-535-6631

2,268,126

2,175,529

Engineering

July-20

101713

Util-RE

520-5900-535-6985

102,785

54,900

Engineering

Sept-20

101714

UR-15

561-5200-535-6813

84,000

Engineering

Aug-20

101715

UR-15

561-5200-535-6986

123,429

Engineering

Oct-21

101774

UR-17

561-5500-535-6938

10,293,013

10,290,443

Construction

Mar-20

101802

Util-RE

520-5900-535-6368

301,508

301,507

May-20

Wastewater Line Developer Agreement {Cedon Realty, Ltd}

101823

BUDG-U

520-5400-535-6361

36,751

Scott Elevated Storage Tank Rehabilitation

101834

561-5100-535-6954

1,473,959

Feb-20

Azalea Drive (Lowe's Dr to 13th St) Developer Agreement {Patco Construction, LLC} City-wide SECAP - SSES

101860

BUDG-U UR-17 Util-RE

Cost Sharing Agreement Authorized Cost Sharing Agreement Authorized Construction

520-5900-535-6362

305,412

Complete

Oct-19

101922

UR-19

561-5400-535-6997

1,000,000

709,541

In Progress

Apr-20

Bird Creek Interceptor, Phase IV

101933

UR-17 UR-19

561-5400-535-6925

12,181,492

180,891

Engineering

Dec-23

101086 101121

101628

TBD

(Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Exhibit E-11

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM-PROJECTS UNDERWAY/SCHEDULED - DETAIL December 31, 2019

(Continued)

Actual Commit / Project Spent Budget $ 267,814 $ 267,814

Status Engineering

Scheduled Completion Nov-21

312,571

Complete

Dec-19

782,979

Complete

Nov-19

561-5100-535-6991

3,373,293

3,107,936

Engineering

May-21

561-5200-535-6994

263,800

Engineering

Feb-20

UR-17

561-5200-535-6995

219,492

219,493

Complete

Oct-19

101952

UR-17

561-5100-535-6993

100,000

Planning

TBD

101992

UR-19

561-5400-535-6997

991,122

906,490

In Progress

Apr-20

WTP - Clarifier #4 Rehabilitation

101999

UR-19

561-5100-535-6990

530,470

493,424

Construction

May-20

TCIP - Canyon Creek / Blackland Water Line Extension

102024

UR-19

561-5200-535-6998

65,000

24,000

Engineering

Sept-20

TCIP - Hartrick Bluff Road {30% Design} Membrane Water Treatment Plant Expansion

102025

UR-17

561-5200-535-6716

35,975

Engineering

Feb-20

102027

UR-17

561-5100-535-6921

3,000,000

2,953,930

Engineering

Mar-20

Rake Drive Replacements (1 per year)

102052

BUDG-U

520-5100-535-6211

75,000

Planning

June-20

Rapid Mix Clarifier (2 per year)

102053

BUDG-U

520-5100-535-6211

23,000

Planning

Feb-20

Solids Handling Improvements

102054

BUDG-U

520-5100-535-6211

100,000

Planning

TBD

FY 2020 Utility Extensions - Cost Sharing Agreements {Ordinance} Valve Actuator Replacements (5 per year)

102094

BUDG-U

520-5000-535-6369

500,000

Planning

TBD

102095

BUDG-U

520-5100-535-6310

37,000

35,934

Ordered

Feb-20

County View Subdivision, Utility Extension {3 Nex-Gen Devel, LLC} TCIP - N Pea Ridge, Phase II {30% Design Only} Westside Villages Wastewater Extension {Kiella Development & Howumean} Hartrick Ranch Wastewater CSA - Design Only {Kiella Development} Hartrick Bluff Water Line - Design Only

102109

Util-RE

520-5900-535-6362

680,769

680,768

Construction

July-20

102142

Util-RE

520-5900-535-6985

23,065

Engineering

May-20

102172

Util-RE

520-5900-535-6368

279,046

Jan-20

102178

UR-19

561-5400-535-6918

325,000

315,995

Substantially Complete Engineering

Sept-20

102179

UR-19

561-5200-535-6716

110,000

104,415

Engineering

Sept-20

Replace Motor for High Service Pump #14

102182

Util-RE

520-5900-535-6222

36,174

35,925

Complete

Dec-19

WTP - Security Cameras

102183

BUDG-U

520-5100-535-6211

21,801

21,800

In Progress

June-20

Knob Creek Trunk Sewer and Action World Lift Station Abondonment Canyon Creek / Blackland Wastewater CSA - Design Only {Kiella Development} Crestview District Utility Plan

102188

UR-19

561-5400-535-6631

132,000

122,370

Engineering

Sept-20

102189

UR-19

561-5400-535-6998

230,000

191,715

Engineering

Sept-20

102190

UR-19

561-5200-535-6974

66,500

Engineering

July-20

Historic District Utility Plan

102191

UR-19

561-5200-535-6974

51,100

Engineering

July-20

Replace High Service Pump

102196

BUDG-U

520-5100-535-6222

52,920

Ordered

May-20

Bird Creek Basin Assessment

102198

UR-20 IR

561-5400-535-6997

2,250,000

2,242,000

Engineering

Apr-21

Hidden Villages Subdivision, Utility Extension {Sears-Bond LP}

520004

Util-RE

520-5900-535-6366

54,685

Cost Sharing Agreement Authorized

TBD

Project # 101935

Funding UR-17

Acct # 561-5400-535-6961

Gateway Center Area Utility Improvements

101943

Util-RE

520-5900-535-6521

367,302

WTP - Clarifier #3 Rehabilitation

101947

UR-17

561-5100-535-6990

New Pepper Creek Storage Tank

101948

57th - 43rd, Ave R - Ave Z Utility Improvements {Design} Garden District Utility Improvements {Design} Apache Elevated Storage Tank Rehabilitation {Design} Friar Creek Assessment - SSES

101949

UR-17 UR-19 UR-17

101950

Project Downtown Utility Assessment

Total Utilities Infrastructure

73,463,235 $

53,778,177

Total Capital Projects

$ 261,907,870 $ 163,472,659

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON $'s} As of December 31, 2019

Engineering

Exhibit E-12

Under Construction / In Progress

119,994,294 104,835,007

Projects Complete

18,827,095

Planning Phase

18,251,474

Total Estimated Costs of Capital Improvement Projects

261,907,870

Total = $ 261,907,870

Engineering 45.8%

Under Construction / In Progress 40.0%

Projects Complete 7.2%

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

Planning Phase 7.0%

CITY OF TEMPLE, TEXAS Exhibit E-13 CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON NUMBER OF PROJECTS} As of December 31, 2019

Planning Phase

119

Under Construction / In Progress

Engineering

Projects Complete

Total Number of Capital Improvement Projects

262

Total = $ 261,907,870

Planning Phase 45.4%

Under Construction/ In Progress 22.9%

Engineering 19.5%

Projects Complete 12.2%

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {BASED ON FUNDING SOURCE} As of December 31, 2019

Reinvestment Zone No. 1 Utility Revenue Bonds (2015,2017,2019,2020) Combination Tax & Revenue CO Bonds (2016,2018,2019,2020) Parks GO Bonds (2015) Water Fund - Retained Earnings Drainage Fund - Designated from Fund Balance and CO Bonds (2018) Grant Funds Budgeted Capital - Utility Fund Budgeted Capital - General Fund Limited Tax Notes (2016,2019,2020) * TxDOT Reimbursable Utility Agreements * Hotel-Motel Fund - Designated from Fund Balance *

General Fund - Designated from Fund Balance/Other * Total Capital Improvement Projects {by funding source}

Millions

$20

$40

$60

$80

Total Dollars 97,908,395 61,312,545 51,633,317 14,703,332 8,204,785 8,002,533 7,199,059 6,255,796 3,242,359 2,209,720 964,283 271,496

Exhibit E-14

% of Total 37.38% 23.41% 19.71% 5.61% 3.13% 3.06% 2.75% 2.39% 1.24% 0.84% 0.37% 0.10%

250

0.00%

261,907,870

100.00%

$100

$120

Reinvestment Zone No. 1 37.4% Utility Revenue Bonds (2015,2017,2019) 23.4% CO Bonds (2016,2018,2019) 19.7% Parks GO Bonds (2015) 5.6% Water Fund Retained Earnings 3.1% Drainage - Fund Balance & CO Bonds (2018) 3.1% Grant Funds 2.8% Budgeted Capital Utility Fund 2.4%

Total = $ 261,907,870

* Other 1.3% Budgeted Capital General Fund 1.2% *Funding source is reflected in "other" on graph

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS CAPITAL IMPROVEMENT PROGRAM - PROJECT STATUS {COMPLETION DATE} As of December 31, 2019

Exhibit E-15

Capital Improvement Program Project Status Number of Projects Based on Completion Date 7

Oct-19 Nov-19

Dec-19

9 7

Jan-20

Feb-20

Mar-20

Apr-20

May-20

Completion Date

Jun-20

Jul-20

Aug-20

Sep-20

Oct-20

Nov-20

Dec-20

Jan-21

13-Feb-20

Feb-21

Prepared by City Mar-21 of Temple 0 Finance Department-je

Apr-21

May-21

Jun-21

Jul-21

Aug-21 Sep-21

Oct-21

Nov-21

1 0

Dec-21

Dec-23

TBD 0

Number of Projects = 262 QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

INVESTMENTS

The Public Funds Investment Act, Chapter 2256 of Texas Government Code, requires the investment officer to prepare and submit a written report of investments to the governing body of the entity not less than quarterly.

Treasury Yield Curve 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% 3 Mo

6 Mo

1 Yr

2 Yr

3 Yr

5 Yr

7 Yr

10 Yr

20 Yr

30 Yr

Source - Board of Governors of the Federal Reserve System Statistical Release H.15, January 3, 2020

Average 3-Month Treasury Bill Rate 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00%

Source - Board of Governors of the Federal Reserve System; https://fred.stlouisfed.org/series/TB3MS

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS

Exhibit F-1

SCHEDULE OF INVESTMENT ALLOCATIONS December 31, 2019 Carrying

Bank Balance/

Value

Fair Value

Entity Allocation Based on Carrying Value

Entity Allocation BBVA

9,640,562

9,836,262

East West Bank

10,326,691

First United Bank

15,120,777

Independent Bank

5,086,883

LegacyTexas Bank

10,247,857

NexBank

9,927,090

Southside Bank

5,550,273

Texas CLASS*

16,515,568

Texpool*

15,980,731

TexSTAR*

74,327,404

Third Coast Bank Veritex Bank

5,227,166

15,424,132

$193,375,134

$193,570,834

Carrying

Bank Balance/

Value

Fair Value

$ 35,381,155

$ 35,576,855

106,823,703

51,170,276

$193,375,134

$193,570,834

Asset Allocation Cash Gov't Pools CDs

Veritex Bank Third Coast Bank 8% 3%

BBVA 5%

First United Bank 8% Independent Bank 3% LegacyTexas Bank 5% NexBank 5% Southside Bank 3%

TexSTAR* 38%

Texpool* 8%

East West Bank 5%

Texas CLASS* 9%

Asset Allocation Based on Carrying Value CDs 27%

Cash 18%

Gov't Pools 55%

% of Carrying

Carrying

Value

Fund Allocation General Fund (GF)

$ 42,821,676

22.14%

Water & Wastewater (Wtr/WW)

58,776,626

30.40%

GO Interest & Sinking (I&S)

11,116,351

5.75%

1,664,788

0.86%

38,873,694

20.10%

8,026

0.00%

Hotel / Motel (Hot/Mot) Capital Projects - GO/CO Bond Program (GO/CO Bonds) Capital Projects - Designated Fund Balance (CP/FB) Federal / State Grant Fund (Grant)

(344,027)

-0.18%

Drainage (Drng)

2,635,221

1.36%

Employee Benefits Trust (Emp)

1,059,804

0.55%

Reinvestment Zone No.1 (RZ No.1)

36,762,975

19.01%

$193,375,134

100.00%

Fund Allocation Based on Carrying Value Other 8%

RZ No.1 19% GO/CO Bonds 20%

GF 22%

Wtr/WW 31%

Note: Other includes I&S, Hot/Mot, CP/FB, PTF, Grant, Drng, & Emp

* The City's investments in local government investment pools are stated at carrying value, w hich also represents the value of the investments upon w ithdraw al. Accordingly, carrying and fair value are reported as the same amount.

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS INVESTMENT PORTFOLIO - MARKET TO MARKET December 31, 2019 Term* Par Type Value (Days) Third Coast Bank CD East West Bank CD Veritex Bank CD Legacy Texas CD East West Bank CD Independent Bank CD LegacyTexas CD First United Bank CDARS First United Bank CDARS First United Bank CDARS TexPool Investment Pool TexSTAR Investment Pool Texas CLASS Investment Pool BBVA Cash BBVA Money Market First United Bank Veritex Bank Money Market NexBank Money Market Southside Bank Money Market

5,194,504 5,189,661 5,150,162 5,165,341 5,137,030 5,067,018 5,073,750 5,036,941 5,041,421 5,041,421 15,980,731 74,327,404 16,515,568 4,178,737 5,461,825 994 10,262,236 9,927,090 5,550,273 $ 193,302,107

2 83 153 244 286 314 405 436 527 618 102 110 72 1 1 1 1 1 1

Exhibit F-2

Yield % 2.5700 2.9500 3.0000 3.0500 2.8200 2.6800 2.5300 2.4500 2.7500 2.7500 1.6226 1.5643 1.8800 1.1414 1.6100 0.0000 1.7700 1.8200 1.7400

Maturity Date 02-Jan-20 23-Mar-20 01-Jun-20 31-Aug-20 12-Oct-20 09-Nov-20 08-Feb-21 11-Mar-21 10-Jun-21 09-Sep-21 -

Carrying Value $

5,227,166 5,189,661 5,161,896 5,165,767 5,137,030 5,086,883 5,082,090 5,036,941 5,041,421 5,041,421 15,980,731 74,327,404 16,515,568 4,178,737 5,461,825 994 10,262,236 9,927,090 5,550,273 $ 193,375,134

Fair Value $

5,227,166 5,189,661 5,161,896 5,165,767 5,137,030 5,086,883 5,082,090 5,036,941 5,041,421 5,041,421 15,980,731 74,327,404 16,515,568 4,374,437 5,461,825 994 10,262,236 9,927,090 5,550,273 $ 193,570,834

Fair Value as a % of Carrying Value

Fair vs Carrying $

N/A N/A N/A N/A N/A N/A 100.00%

Weighted Average Maturity

137.63 Days

1.93% Yield

Benchmark Yield Average rolling 90-day T-Bill rate Key Rates: Cash Markets Rate City of Temple Texpool TexSTAR Texas Class Fed funds* CDs: Three months* CDs: Six months* T- bill 91-day yield* T- bill 52-week yield* Bond Buyer 20- bond municipal index *Source - Federal Reserve Bank

1.60%

Year ago 2.30 2.29 2.31 2.50 2.40 0.22 0.38 2.40 2.54

Dec 31 1.93 1.62 1.56 1.88 1.55 0.22 0.38 1.52 1.55

4.10

2.73

Key Rates 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00%

Year ago

Traci L. Barnard Director of Finance

Stacey Reisner Treasury Manager

Melissa Przybylski Assistant Director of Finance

Sherry M. Pogor Financial Analyst

Dec 31

Erica Glover Senior Accountant * The term reported for the City's investments in local government investment pools is stated as the pools weighted average maturity in days.

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS

Exhibit F-3

CARRYING VALUE AND FAIR VALUE COMPARISON For the Quarter Ending December 31, 2019

Carrying Value Par Type

Increase /

Value

Maturity

9/30/2019

Third Coast Bank CD

5,158,128

02-Oct-19

Third Coast Bank CD

5,194,504

02-Jan-20

5,193,783

5,227,166

33,383

East West Bank CD

5,189,661

23-Mar-20

5,151,737

5,189,661

37,924

Veritex Bank CD

5,150,162

01-Jun-20

5,123,539

5,161,896

38,357

Legacy Texas CD

5,165,341

31-Aug-20

5,126,771

5,165,767

38,996

East West Bank CD

5,137,030

12-Oct-20

5,101,162

5,137,030

35,868

Independent Bank CD

5,067,018

09-Nov-20

5,053,131

5,086,883

33,752

LegacyTexas CD

5,073,750

08-Feb-21

5,050,200

5,082,090

31,890

First United Bank CDARS

5,036,941

11-Mar-21

5,006,304

5,036,941

30,637

First United Bank CDARS

5,041,421

10-Jun-21

5,007,066

5,041,421

34,355

First United Bank CDARS

5,041,421

09-Sep-21

5,007,066

5,041,421

34,355 6,074,143

5,189,924

12/31/2019 $

(Decrease) -

(5,189,924)

TexPool Investment Pool

15,980,731

9,906,588

15,980,731

TexSTAR Investment Pool

74,327,404

77,107,251

74,327,404

(2,779,847)

Texas CLASS Investment Pool

16,515,568

4,652,464

16,515,568

11,863,104 3,230,389

BBVA Cash

4,178,737

948,348

4,178,737

BBVA Money Market

5,461,825

5,941,281

5,461,825

994

10,262,236

10,211,476

10,262,236

50,760

NexBank Money Market

9,927,090

9,879,527

9,927,090

47,563

Southside Bank Money Market

5,550,273

5,524,388

5,550,273

25,885

First United Bank Veritex Bank Money Market

$198,460,235

180,183,000

193,375,134

(479,456)

13,192,134

Fair Value Par Type

Increase /

Value

Maturity

9/30/2019

Third Coast Bank CD

5,158,128

02-Oct-19

Third Coast Bank CD

5,194,504

02-Jan-20

5,193,783

5,227,166

33,383

East West Bank CD

5,189,661

23-Mar-20

5,151,737

5,189,661

37,924

Veritex Bank CD

5,150,162

01-Jun-20

5,123,539

5,161,896

38,357

Legacy Texas CD

5,165,341

31-Aug-20

5,126,771

5,165,767

38,996

East West Bank CD

5,137,030

12-Oct-20

5,101,162

5,137,030

35,868

Independent Bank CD

5,067,018

09-Nov-20

5,053,131

5,086,883

33,752

LegacyTexas CD

5,073,750

08-Feb-21

5,050,200

5,082,090

31,890

First United Bank CDARS

5,036,941

11-Mar-21

5,006,304

5,036,941

30,637

First United Bank CDARS

5,041,421

10-Jun-21

5,007,066

5,041,421

34,355

First United Bank CDARS

5,041,421

09-Sep-21

5,007,066

5,041,421

34,355 6,074,143

5,189,924

12/31/2019 $

(Decrease) -

(5,189,924)

TexPool Investment Pool

15,980,731

9,906,588

15,980,731

TexSTAR Investment Pool

74,327,404

77,107,251

74,327,404

(2,779,847)

Texas CLASS Investment Pool

16,515,568

4,652,464

16,515,568

11,863,104

BBVA Cash

4,178,737

4,257,673

4,374,437

116,764

BBVA Money Market

5,461,825

5,941,281

5,461,825

(479,456)

First United Bank

994

10,262,236

10,211,476

10,262,236

50,760

NexBank Money Market

9,927,090

9,879,527

9,927,090

47,563

Southside Bank Money Market

5,550,273

5,524,388

5,550,273

25,885

Veritex Bank Money Market

$198,460,235

183,492,325

193,570,834

10,078,509

Investments with a $0 Carrying and Fair Value at 9/30/2019 were purchased after 9/30/2019.

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

SUPP L EMENTAL INFORMATION

Supplemental Information includes: Fund Balance Reserves/Designations â€“ General Fund ................. 75 Expenditures of Federal and State Awards .................................. 76 Awards of Federal & State Grants by Project Type ...................... 78 Hotel/Motel Tax Receipts by Reporting Entity ............................. 79 Historical Sales Tax Revenue by Month........................................ 80 Parks Escrow Deposits by Addition Name .................................... 81

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

City of Temple, Texas

Table I

Schedule of Fund Balance - General Fund December 31, 2019

Council Approved Appropriation Balance Reallocation

10/01/19

Increase

Balance

(Decrease)

12/31/19

CAPITAL PROJECTS: Various Projects: Debt Service - Solid Waste {09/19/19}

TOTAL Various Projects

500,000

500,000 500,000

2019/2020 Budgetary Supplement-Capital/SIZ/TEDC Matrix: Capital Equipment Purchases

1,988,618

(1,988,618)

Strategic Investment Zone

100,000

(100,000)

Capital Replacement - Sanitation Vehicles

273,250

(273,250)

Capital Replacement - P25 Radios

249,250

(249,250)

TOTAL BUDGETARY SUPPLEMENT

2,611,118

(2,611,118)

TOTAL - PROJECT SPECIFIC

3,111,118

(2,611,118)

500,000

2,575,166

(35,000)

2,540,166

5,686,284

(2,646,118)

3,040,166

1,961,384

(1,961,384)

495,781

7,613

(1,000)

6,613

Drug enforcement {Forfeiture Funds}

204,651

(125,086)

79,565

Municipal Court Restricted Fees

224,851

Vital Statistics Preservation Fund

11,395

Public Safety

30,436

156,724

337,071

CAPITAL PROJECTS ***ASSIGNED***

TOTAL CAPITAL PROJECTS

Other Fund Balance Classifications: Encumbrances: Nonspendable: Inventory & Prepaid Items

495,781

Restricted for: Rob Roy MacGregor Trust - Library

Public Education Government (PEG) Access Channel Assigned to: Technology Replacement Budgeted decrease in Fund Balance

Unassigned: { 4 months operations }

20,132,300

Total Fund Balance

$ 29,248,490

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

(126,000)

211,071

(4,859,588)

4,859,588 20,132,300 $

29,248,490

CITY OF TEMPLE, TEXAS SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the three months ended December 31, 2019

Table II

Federal/State Grantor Agency or Pass-Through Program Title

Federal CFDA Number

Grant Number

Federal Financial Assistance: U.S. Department of H.U.D. CDBG 2017 CDBG 2018 CDBG 2019

14.218 14.218 14.218

B-17-MC-48-0021 B-18-MC-48-0021 B-19-MC-48-0021

97.042

19TX-EMPG-1142

Program or Award Amount

431,615 536,232 588,159

Program Expenditures

44,118 57,604 101,722

U.S. Department of Homeland Security Texas Department of Public Safety: Civil Defense

36,713

9,178 9,178

U.S. Department of Justice 2019 Bullet Proof Vests Grant

16.607

2019-BU-BX-13069168

22,921

16.738

2019-DJ-BX-0299

19,449

Killeen Police Department: 2019 Edward Byrne Memorial Justice Assistance Grant

U.S. Department of Transportation Texas Department of Transportation: Surface Transportation Program (through KTMPO)

20.205

0909-36-155

3,888,000

Pass-Through Agreement

20.205

0320-06-001

16,555,000

286,663 286,663

U.S. Environmental Protection Agency Special Appropriation Act Projects

66.202

01F18601

970,000

571 571

Institute of Museum and Library Services Texas State Library and Archives Commission Interlibrary Loan Program

45.310

LS-00-17-0044-17

5,076

5,076 5,076

Total Federal Financial Assistance

23,053,165

403,210

59,769

1,881

State Financial Assistance: Office of the Governor - Criminal Justice Division Crisis Assistance Program

2820003

1,881 Texas Commission on Environmental Quality Central Texas Council of Governments 2018 Household Hazardous Waste Collection 2020 Household Hazardous Waste Collection

7,527 -

7,527

15,000

7,527

Texas Department of Transportation 2020 Routine Airport Maintenance Program (RAMP)

M1909TEMP

50,000

Texas State University System Texas School Safety Center Tobacco Prevention and Community Services Division Tobacco Enforcement Program

8,900

3,400 3,400

Total State Financial Assistance Total Federal and State Financial Assistance

141,196 $

23,194,361

12,808 $

416,018 (Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS

(Continued)

For the three months ended December 31, 2019

Schedule of Federal and State Awards by Funding Source

Total = $ 23,194,361

Pass-Through Agreement 71.38% US Department of Transportation 16.76% US Department of HUD 6.71% U.S. Environmental Protection Agency 4.18% Other 0.97%

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS SCHEDULE OF AWARDS OF FEDERAL AND STATE GRANTS - BY PROJECT TYPE For the three months ended December 31, 2019

Pass-Through Agreement Transportation Community Development Health & Human Services Public Safety & Youth Programs Airport

Table III

$ 16,555,000 3,888,000 1,556,006 992,527 152,828 50,000 $ 23,194,361

Schedule of Federal and State Awards by Project Type

Total = $ 23,194,361

Pass-Through Agreement - 71.30% Transportation - 16.80% Community Development - 6.70% Health & Human Services - 4.30% Public Safety & Youth Programs - 0.70% Airport - 0.20%

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

City of Temple, Texas Hotel/Motel Tax Receipts by Reporting Entity For the three months ended December 31, 2019 & 2018

Table IV

Hotel/Motel Tax By Reporting Entity Thousands

$10

$20

$30

$40

$60

$50

$70

$80

Hilton Garden Inn Residence Inn Holiday Inn Hampton Inn Holiday Inn Express Fairfield Inn Country Inn & Suites Super 8 Motel Best Western Candlewood Suites LaQuinta Inn Towneplace Suites

19/20

18/19

Econo Lodge Quality Suites Red Roof Inn Motel 6/Rodeway Inn Motel 6/Knights Inn Days Inn Studio 6 Americas Best Value Travelodge Budget Inn

Hotel/Motel Tax

Stratford House Inn & Suites

Total Receipts - By Month Thousands

Ranch House Inn $0

Barrington Apts & Inn

$200

$400

$600

Texas Inn Classic Inn

19/20

Oct

Nov

Dec

Chappel Creek Apts Eagle Inn Economy Inn

18/19

Oct

Nov

Dec

Oasis Motel Airbnb

Hotel/Motel Tax # Reporting at 12/31 Fiscal Year 19/20 32 18/19 31

Actual YTD $436,337 $407,363

Budget $1,713,573 $1,472,500

% of Budget 25.46% 27.66%

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

CITY OF TEMPLE, TEXAS Historical Sales Tax Revenue - By Month FY Month Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sept

Table V

% Increase (Decrease)

13 14 15 * 16 17 ** 18 19 20 1,534,807 $ 1,675,339 $ 3,489,994 $ 1,857,540 $ 1,782,147 $ 1,889,493 $ 1,917,501 $ 2,040,853 1,392,450 1,479,695 1,566,784 1,524,999 1,562,275 1,698,713 1,876,187 2,003,478 1,462,327 1,419,763 1,430,286 1,514,737 1,642,007 1,721,105 1,786,879 1,764,034 1,838,329 1,960,221 2,213,612 2,260,144 2,214,514 2,215,777 2,233,215 2,903,078 1,258,123 1,433,592 1,457,610 1,418,289 1,558,862 1,563,720 1,667,367 1,750,735 1,414,245 1,400,219 1,421,812 1,792,732 1,663,682 1,603,658 1,787,205 1,876,565 1,687,794 1,835,107 1,826,749 1,997,512 2,013,932 2,115,654 2,041,257 2,143,320 1,317,625 1,489,931 1,486,686 1,536,106 1,599,119 1,663,248 1,853,601 1,946,281 1,478,838 1,493,886 1,461,142 1,583,839 2,081,701 1,670,814 1,831,047 1,922,599 1,693,502 1,709,959 1,880,703 2,076,129 2,080,101 2,116,191 2,116,924 2,222,771 1,459,520 1,593,968 1,567,111 1,611,072 1,736,904 1,748,973 2,100,594 2,205,624 1,480,015 1,489,789 1,509,256 1,685,981 1,717,281 1,824,277 1,924,399 2,020,619 $ 18,017,575 $ 18,981,471 $ 21,311,743 $ 20,859,081 $ 21,652,524 $ 21,831,623 $ 23,136,176 $ 24,799,955

Annual: $ Increase % Increase

1,050,174 $

963,895 $

2,330,272 $

(452,662) $

793,443 $

179,099 $

5.35%

12.28%

-2.12%

3.80%

0.83%

6.19%

1,304,553 $ 5.98%

20 Vs. 19 6.43% 6.78% -1.28% 30.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 7.19%

1,663,779 7.19%

* - Includes audit adjustment in the amount $1,798,088.19. ** - Includes single audit adjustment in the amount $355,927.23.

Annual Sales Tax $30

$25

Millions

$20

$15

$10

$0 2011

2012

2013

2014

Budget

2015

2016

2017

2018

2019

2020

Actual

^ Forecasted as of 09/30/20

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

City of Temple, Texas

Table VI

Parks Escrow Deposits - By Addition Name December 31, 2019 Total Addition

Date of

Amount of

Expenditures/

Balance

Name

Deposit

Refunds

12/31/2019

Bell Addition

08/13/97

Colwell

03/31/99

2,250.00

450.00

2,250.00

450.00

Alford

11/06/03

450.00

Chesser-Pitrucha

02/05/04

450.00

Simpson

03/05/04

225.00

Ditzler

07/09/04

225.00

Avanti

11/22/04

450.00

Willow Grove

10/12/05

225.00

Berry Creek

03/17/06

450.00

Krasivi

04/13/06

900.00

2,025.00

Bluebonnet Meadows

08/21/06

2,025.00

Lantana II

10/03/07

1,350.00

Meadow Oaks

11/05/07

225.00

1,325.47

24.53

225.00 4,725.00

Eagle Oaks at the Lake III

02/14/08

4,725.00

Clark

02/14/08

225.00

Downs First I

07/30/08

1,125.00

Scallions

08/18/09

900.00

Overlook Ridge Estates

11/13/09

3,375.00

Hamby

06/11/10

225.00

Villa Andrea

02/07/11

450.00

West Ridge Village

07/27/12

5,850.00

Nathans

10/18/12

225.00

5,520.00

330.00

Lago Terra

11/06/12

17,550.00

Wildflower Meadows I

11/14/12

16,200.00

15,534.61

665.39

Creeks at Deerfield

02/25/13

7,875.00

306.99

7,568.01

225.00

17,550.00

Porter

05/07/13

450.00

King's Cove

07/10/13

1,125.00

Residences at D'Antoni's V

10/22/13

1,125.00

Brazos Bend

02/27/14

8,550.00

Oaks at Lakewood

02/27/14

8,325.00

Alta Vista II

03/06/14

55,125.00

Ranch at Woodland Trails

04/22/14

4,500.00

Ranch at Woodland Trails #2

04/22/14

4,950.00

Salusbury VII

01/26/15

1,350.00

Phillips

10/13/15

225.00

Plains at Riverside I

06/17/16

Spurlock's Arbour

07/11/16

7,167.11 52,528.82

1,125.00 1,382.89 8,325.00 2,596.18

4,500.00

4,950.00

1,044.00

306.00

225.00

10,350.00

450.00

450.00 2,925.00

Long View Estates

07/27/16

2,925.00

Bluebonnet Ridge Estates II

09/29/16

225.00

Goates

02/21/17

675.00

Hills of Westwood IX

03/31/17

14,400.00

Moore's Mill

04/13/17

225.00

Park Ridge

06/30/17

2,700.00

12,569.00 2,122.40

1,831.00 225.00 577.60

Wells Place

08/15/17

225.00

Highline

09/22/17

22,387.50

Lago Terra III

10/31/17

3,375.00

MKC

12/01/17

900.00

Amata Terra

03/09/18

11,475.00

11,475.00 (Continued)

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

City of Temple, Texas

Table VI

Parks Escrow Deposits - By Addition Name

(Continued)

December 31, 2019 Total Addition

Date of

Amount of

Expenditures/

Balance

Name

Deposit

Refunds

12/31/2019

Tennesse Valley

05/01/18

Hills of Westwood IX

05/25/18

7,200.00

6,075.00

7,200.00

6,075.00

JS Clark

07/02/18

225.00

Horsehugger Acres

08/09/18

450.00

Quill Estates

08/10/18

225.00

Legacy Ranch II

08/31/18

21,825.00

2,450.53

19,374.47

Riverside Trail

09/17/18

900.00

Portico at Fryers Creek

09/19/18

450.00

Oliver

09/25/18

450.00

Kurek

10/17/18

225.00

Hilldell Estates III

10/25/18

225.00

Evans

11/07/18

675.00

Shoppes on the Hill

01/02/19

23,175.00

Reserve at Friars Creek

02/05/19

12,150.00

Valley Ranch IV

03/01/19

4,730.00

Dr. Faith

03/22/19

1,350.00

South Pointe I

03/22/19

24,075.00

Barnhardt

04/23/19

225.00

Plains at Riverside IV

05/06/19

21,825.00

21,825.00 2,475.00

Sonder

05/06/19

2,475.00

Helen V

05/22/19

225.00

Wesley Hart

05/22/19

225.00

Forrester Road

08/15/19

225.00

Hills of Westwood XI

10/03/19

14,850.00

King's Domain

10/03/19

225.00

Gonzales Ranch

10/10/19

225.00

Westfield Development VIII

12/17/19

3,150.00

Accumulated Interest 1

113,629.65 Total

486,122.15

3,150.00

91,678.51 $

192,247.44

21,951.14 $

293,874.71

Notes: 1. In response to an opinion from the City Attorney's Office, the interest earnings will no longer be added to each individual deposit. 2. Funds appropriated to construct restrooms at South Temple Park. 3. Funds appropriated for development of Alta Vista Park.

Park escrow funds may be used only for land acquisition or development of a neighborhood park located within the same area as the development or in close proximity to the development. Land acquisition or development costs include but are not limited to land purchases; design and construction of landscaping, utilities, structures, sidewalks and trails; and purchase and installation of new equipment such as playscapes, outdoor furniture and lighting fixtures. Park escrow funds may not be used for costs of operation, maintenance, repair or replacement. Funds designated for development of an existing neighborhood park must be spent within two years from receipt. Funds designated for land acquisition and development of a new neighborhood park must be spent within five years from receipt.

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

STRATEG IC INVESTMENT ZONE S

The Cityâ€™s Strategic Investment Zone (SIZ) is designed to encourage redevelopment of strategically important neighborhoods and corridors that might otherwise not occur in the absence of incentives. The incentives would include the availability of a matching grant where the City participates with dollars or in-kind services to encourage redevelopment. The grant matrix includes funds or services related to faĂ§ade replacement or upgrading, sign improvements, landscaping improvements, asbestos abatements, demolitions and sidewalk replacement.

City of Temple, Texas Redevelopment Grants and Incentive Programs within Strategic Investment Zones (SIZ) As of December 31, 2019

Table VII

ACTIVE PROJECTS Contract/ Council SIZ Map # Award 55

2/7/2019

2/21/2019 Guillen Partners Limited

4/1/19 CMO

4/4/2019

Original Match Amount

Grantee H5B3, LLC

H5B3, LLC VKDM Investments, LLC

Actual City Match

Expiration Date

Payment Date

Improvement Status Improvement Description

230,000 $

230,000

2/6/2020

In Process

In Progress

Faรงade, Fire Surpression and Landscaping

130,000

2/21/2020

In Process

In Progress

Faรงade, Fire Surpression and Residential Units

22,567

4/1/2020

In Process

In Progress

Faรงade, Sign, Landscaping and Demolition

145,000

4/4/2020

In Process

In Progress

Faรงade, Fire Surpression and Residential Units

Committed/Encumbered/Pending FY 2020 $

527,567

SIZ Program Summary Budget Reinvestment Zone #1 FY 2008

FY 2009

Total Costs Incurred & Encumbered

Budget General Fund - $

85,000 $

85,000

24,198

FY 2010

95,714

119,004

FY 2011

142,437

80,712

FY 2012

100,000

69,994

FY 2013

100,000

65,785

FY 2014

100,000

135,528

FY 2015

100,000

22,508

FY 2016

42,132

FY 2017

100,000

204,158

FY 2018

250,000

162,000

146,887

FY 2019

275,000

100,034

129,665

*FY 2020

100,000

Total

625,000 $

Total Allocated to Date Expenditures to Date Remaining Available Funds

$ $

1,895,185 (1,568,138) 327,047

527,567

1,270,185 $

1,568,138

Redevelopment Grants and Incentive Programs with Strategic Investment Zones (SIZ) $600,000

$500,000

$400,000

$300,000

$200,000

$100,000

$2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

*2020

* FY 2020 Committed/Encumbered/Pending

QUARTERLY FINANCIAL STATEMENTS | FOR THE THREE MONTHS ENDED 12.31.19

City of Temple 2 North Main Street Temple, Texas 76501 254-298-5631 www.templetx.gov