The Mayor and Sachse City Council request that all cell phones be turned off or set to vibrate. Members of the audience are requested to step outside the Council Chambers to respond or to conduct a phone conversation.

BACKGROUND

Staff brought a list of capital improvement projects that exceed current operating budget capacity several times in the last year. The list of projects ranges from streets to drainage and facilities. In addition, residents have contacted the City and City Councilmembers regarding their desires to have these items addressed. Because the financial magnitude of these projects exceeds the ability of the standard operating expenditures, staff has had many discussions with the City Council over the last two years and the City Council agreed to move forward on an evaluation of the potential for a general obligation bond election in 2021. This item was originally discussed by the City Council on March 2, 2020, prior to the COVID-19 pandemic. The City suspended its efforts relative to the pursuit of a potential bond in 2020 due to the onset and impacts of the pandemic. After a year, this item is returning to give the City Council the opportunity to review a revised public engagement plan with COVID-19/social distancing precautions considered.

OVERVIEW

This is an opportunity to review and give direction on the public engagement plan affiliated with the Bond 2021 process. 

POLICY CONSIDERATIONS

The City Council will make appointments to the Bond 2021 Committee during the regular portion of the meeting. The proposed public engagement plan includes plans for the Bond 2021 Committee meeting schedule as well as other public meetings. 

RECOMMENDATION
Provide feedback on the proposed Bond 2021 public engagement plan. 

Please note: These items are for discussion purposes only and no City Council action will be taken. The workshop session is for City Council and staff discussion. Citizen input is not permitted on this agenda.

The Mayor and Sachse City Council request that all cell phones be turned off or set to vibrate. Members of the audience are requested to step outside the Council Chambers to respond or to conduct a phone conversation.

Citizens who wish to speak may fill out a form or email to the City Secretary prior to the meeting.

BACKGROUND

Minutes of the February 1, 2021, combined meeting.

POLICY CONSIDERATIONS

There are no policy considerations affiliated with this item.

RECOMMENDATION

Approve the minutes of the February 1, 2021, combined meeting.

BACKGROUND

The Finance Department prepares a report each month to update the City Council regarding revenues and expenditures for the City.  Included in the report are unaudited summaries for the General Fund, Utility Fund, Debt Service Fund, Sachse Economic Development Corporation, and Sachse Municipal Development District and an analysis of year-to-date sales tax revenue.

POLICY CONSIDERATIONS

The City Charter requires that the City Manager submit a monthly report covering revenues and expenditures.

RECOMMENDATION

Accept the monthly revenue and expenditure report for the period ending December 31, 2020.

BACKGROUND

The Finance Department releases a quarterly report on the City’s finances. The report is comprised of two sections: budget and investments. The budget section includes revenues and expenditures for the General, Utility, Debt Service, Impact Fee, Special Revenue, Street Maintenance Tax, and Health Insurance Funds; summary reports for Sachse Economic Development Corporation and Municipal Development District; and, a summary of capital project expenditures. The investment section provides an overview of investment activity details for the Money Market, Investment Pool, and Certificate of Deposit accounts.

It is the City’s strategy to maintain a high percentage of idle funds invested in safe, secure, and liquid investment securities and pooled investment types. This strategy is in accordance with the Public Funds Investment Act (PFIA) and City policy.

Cash on hand available for investing on December 31, 2020 was $63,386,894 in all funds. The average interest/yield on all investments was .45%, and investment earnings totaled $70,472.33.

General Fund revenues are 55% of budget and expenditures are at 22%, as of December 31, 2020. Utility Fund revenues are 24% of budgeted, and expenditures 21%.

OVERVIEW

Quarterly Budget and Investment Reports for the quarter ended December 31, 2020.

POLICY CONSIDERATIONS

The PFIA requires that the Investment Officers prepare and submit quarterly a written report of investment transactions for all funds covered by the Investment Policy.

RECOMMENDATION

Accept the Quarterly Budget and Investment Reports for the quarter ended December 31, 2020.

BACKGROUND

At its March 2, 2020, regular City Council meeting, the City Council received an update on the forthcoming Bond 2020 process, including the committee and the public engagement plan. At that meeting, councilmembers were provided details about the process and asked to consider those details when selecting an appointment to serve on the Bond 2020 Committee. Unfortunately, the Bond 2020 process was put on hold due to the impacts of the COVID-19 pandemic. The City Council was briefed during its workshop session regarding an updated timeline and plans for the Bond 2021 committee and were asked to provide input regarding the group's structure and timeline. 

OVERVIEW

Each councilmember and the Mayor are to select one Sachse resident each to serve on the Bond 2021 Committee. 

POLICY CONSIDERATIONS

The Bond 2021 Committee will be charged with evaluating whether to pursue a general obligation bond election in November 2021.

RECOMMENDATION
Make appointments to the Bond 2021 Committee.

BACKGROUND

BrooksWatson & Co., PLLC, an independent audit firm, has audited the City's financial statements for the period ending September 30, 2020 and has issued an Unmodified or "clean" opinion.  Louis Breedlove will provide highlights and comments on the CAFR and audit process.  In accordance with Charter provisions (Section 7.18), an independent auditor has audited the City's financial statements for the period ending September 30, 2020.  It is the auditor's primary function to express an opinion on the financial statements for the organization, but the organization itself has the primary responsibility for the remaining information presented (i.e., the financial statements, supporting schedules and notes).  Management is responsible for the information presented in the financial statements.

The CAFR is composed of an introductory section, which includes the letter of transmittal and information about the entity; the financial section, which includes the auditor's opinion, Management's Discussion and Analysis (MD&A), financial statements, notes to the financial statements, and required supplemental information; and, the statistical section, which contains various statistical tables and historical trend data.

As a recipient of CARES Act funds For fiscal year 2020, the City of Sachse met the requirements for a single audit as defined in 2 CFR Uniform Administrative Requirements, Cost Principles and Audit Requirements: non-federal entities that expend $750,000 or more in federal awards from all funding sources during their fiscal year, must agree to have a Single Audit conducted and completed within nine months of the entity's fiscal year-end.  The Single Audit report is included, and it will be addressed in the auditor's presentation.

OVERVIEW

The following are a few major highlights:

• Cash and cash equivalents (city-wide) are $33,606,513.
• Increase in net position (primary government) is $14,599,650.
• Governmental fund balances total $30,566,013.
• Unassigned general fund balance is $10,131,924, which is 57% of annual expenditures.
• City-wide outstanding debt at September 30, 2020, was $50,700,000.
• Ratio of general bonded debt to assessed value was 2.14%.
• Debt per capita equals $2,131.

Professional auditing standards require the auditors to communicate directly with the governing body regarding the City's internal control over financial reporting (Statement of Auditing Standards 115) and other relevant issues such as accounting policies, accounting estimates, disclosures, and management representations (Statement of Auditing Standards 114).  The relevant letters are included in the supporting documentation for this item.

POLICY CONSIDERATIONS

The City's financial statements have been prepared in conformity with Generally Accepted Accounting Principles (GAAP) as applied to governmental entities.  It is the responsibility of the Finance Department to present financial information fairly in all material respects, so that the financial position of the City is not compromised.  The desired result of the independent audit is to receive an "unmodified opinion."  The current report reflects an unmodified (clean) opinion, which is the highest opinion available.  An unmodified opinion states that the governmental activities, the business-type activities, the discretely presented component units, each major fund, and the aggregate remaining fund information of the City of Sachse, as of September 30, 2020, and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended are in conformity with accounting principles generally accepted in the United States of America.

RECOMMENDATION

Receive the City's Comprehensive Annual Financial Report (CAFR) for the fiscal year ending September 30, 2020.

BACKGROUND

As a result of the winter storm event experienced the week of February 14, many businesses and residents within the city suffered major damage to their businesses and homes. In an effort to provide assistance to businesses and families who will incur expenses for the repair of damages caused by the winter storm, staff has proposed a temporary waiver of fees associated with application, review and permitting of commercial and residential remodels that are necessary due to winter storm damage. 

OVERVIEW

As part of the proposed resolution:

• Permit fees for commercial and residential remodel projects for all permits related to plumbing repairs, including repairs to walls, floors and ceilings would be waived for a period of ninety (90) days from the effective date of the resolution;
• Waiver of fees would only apply to the repair of damages caused by the winter storm event;
• Provides authorization to the City Manager to extend the time period for waiving permit fees for an additional thirty (30) days. 

POLICY CONSIDERATIONS

At this time it is unknown the amount of revenue that would be waived as a result of the temporary waiver of fees.

The permit fees waived would include:

• Electrical Permit Fee - $75 / $100 (residential/non-residential)
• Mechanical Permit Fee - $75 / $100 (residential/non-residential)
• Plumbing Permit Fee - $75 / $100 (residential/non-residential)
• Residential remodel plan review fee - Declared valuation (minimum $100 per square foot)
• Commercial Plan Review Fee - 30% of total building permit fee (based on Building Permit Fee Schedule)
• Commercial Remodel Fee - Declared valuation (minimum $95 per square foot)

RECOMMENDATION

Staff recommends approval of the proposed resolution. 

BACKGROUND

Annually, the Chief of Police presents a review of the Police Department's related activity from the previous calendar year. 

OVERVIEW

Chief Sylvester will be providing an overview to the City Council of the 2020 crime statistics, department accomplishments, and goals for 2021.

POLICY CONSIDERATIONS

There are no policy considerations affiliated with this item.

RECOMMENDATION

There are no recommendations affiliated with this item. This is a presentation only.

BACKGROUND

The Michael J. Felix Community Center opened its doors on January 25, 2020.  Between opening day and the closure on March 13, 2020 (due to COVID-19), 736 memberships were purchased. The Community Center re-opened on June 2, 2020, but with reservations being taken for activities at limited capacities and limited operating hours. Due to the impacts of the pandemic, staff has explored the option for residents to receive an extension of their memberships to obtain the full benefit that was interrupted in 2020.       

RECOMMENDATION

Staff recommends approving an extension of memberships purchased in 2020 for one (1) year.