fy14 comprehensive annual financial report

COMPREHENSIVE ANNUALFINANCIAL REPORT

FOR THE FISCAL YEAR ENDEDSEPTEMBER 30, 2014

Offices located inAmarillo, Texas

PANHANDLE REGIONAL PLANNING COMMISSIONAMARILLO, TEXAS

COMPREHENSIVE ANNUAL FINANCIAL REPORT

Fiscal year ended September 30, 2014

Prepared by

The Department of Finance

Cindy Boone, CPADirector of Finance

PANHANDLE REGIONAL PLANNING COMMISSIONCOMPREHENSIVE ANNUAL FINANCIAL REPORT

For the Fiscal Year Ended September 30,2014TABLE OF CONTENTS

INTRODUCTORY SECT¡ON

Letter of Transmittal............Certificate of Achievement for Excellence in Financial ReportingOrganizational Chart...Governing Board and Executive Staff

FINANCIAL SECTION

lndependent Auditor's ReportManagement's Discussion and Analysis

Basic Financial StatementsGovernment-wide Financial Statements:

Statement of Net PositionStatement of Activities

Fund Financial Statements:Balance Sheet - Governmental Funds ...............Reconciliation of the Governmental Funds Balance Sheet to the Statement of

Net Position...............Statement of Revenues, Expenditures and Changes in Fund Balances -

Governmental Funds..Reconciliation of the Statement of Revenues, Expenditures and Changes in

Fund Balances - Governmental Funds to the Statement of ActivitiesStatement of Net Position - Proprietary FundStatement of Revenues, Expenses, and Changes in Fund Net Position -

Proprietary Fund ........Statement of Cash Flows - Proprietary Fund.....

Notes to Financial Statements..............Gombining Financial Statements

Combining Balance Sheet - Nonmajor Governmental Funds ..............Combining Statement of Revenues, Expenditures and Changes in Fund Balance

- Nonmajor Governmental Funds .............. ...................54Supporting SchedulesCombinino Financial Schedules - All Special Revenue Funds

Combining Balance Sheet - All Special Revenue Funds .....60Combining Schedule of Revenues, Expenditures and Changes in Fund Balance

- All Special Revenue Funds .......62Texas Workforce Commission

Combining Schedule of Revenues, Expenditures and Changes in FundBalance ................64

Combining Schedule of Revenues, Expenditures and Changes in FundBalance - Workforce lnvestment Act........ ................65

Supplemental Schedules of Revenues, Expenditures and Changes in FundBalance and Supplemental Schedules of Expenditures by Cost Categoryand Expense Classification - Budget and Actual:

Trade Act for Dislocated Workers 0113TR4000 (853) ........67Trade Act for Dislocated Workers 0114TR4000 (854) ........69Workforce lnvestment Act - Adult 0112W14000 (913).............. ............71Workforce lnvestment Act - Adult 0113W14000 (914) .........73Workforce lnvestment Act - Adult 0114W14000 (915).............. ............75Workforce lnvestment Act - Youth 0112W1Y000 (943).... .....................77

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1215

TABLE OF CONTENTSFINANCIAL SECTION - Gontinued

WorKorce lnvestment Act - Youth 0113W1Y000 (944) ........79Workforce lnvestment Act - Youth 0114W1Y000 (945).........................81Workforce lnvestment Act - Dislocated Worker 0112W1D000 (983).....83Workforce Investment Act - Dislocated Worker 0113W1D000 (984).....85Workforce lnvestment Act - Dislocated Worker 0114W1D000 (985).....87

Combining Schedule of Revenues, Expenditures and Changes in FundBalance - Child Care......... .....................89


Child Care Attendance Automation Service 01 14C4A000 (734)..........91Child Care Services Formula Allocation 01 1 3CCF000 (743)................93Child Care Services Formula Allocation 0 1 1 4CCF000 (7 44)................ 95Child Care Local Match 0114CCM000 (754) .....97Texas Department of Family and Protective Services Child Care

0114CCp000 (764) .....................99Texas Department of Family and Protective Services Child Care

0115CCp000 (765) ...... ............101Child Care and Development Fund Quality 0114CCQ000 (774) ........103

Combining Schedule of Revenues, Expenditures and Changes in FundBalance - Other Programs ...105


Temporary Assistance for Needy Families/Choices 01 1 3TAN000(803) ........ ................1c7

Temporary Assistance for Needy Families/Choices 01 14T4N000(804) ...... ......... ...... 1 0e

Supplemental Nutrition Assistance Program Employment & Training0113SNE000 (813).............. .....111

Supplemental Nutrition Assistance Program Employment & Training0114SNE000 (814) ...................113

SNAP E&T ABAWD-Only Funding 0114SN4000 (814) ....115WP Employment Services 0113WPA000 (833) ... ...........117WPEmploymentServices0ll4WPA000(834) ................119Non-Custodial Parent Choices Program 0114NCP000 (894).... . ......121Emergency Unemployment Compensation Reemployment and

Eligibility Assessment Service 0112EUC000 (932) .....123Performance lncentive Award Choices Employment 01 14P48000

(s74) ........ ................125Texas Department of Aging and Disability Seruices

Supplemental Schedule of Expenditures by Service Category and Changesin Fund Balance ..................127

Supplemental Schedule of Revenues, Expenditures and Changes in FundBalance - Budget and Actual:

2014 AreaAgency on Aging (504)........ ...........128Gommission on State Emergency Gommunications

Combining Schedule of Revenues, Expenditures and Changes in FundBalance .... ....129

Supplemental Schedules of Revenues, Expenditures and Changes in FundBalance - Budget and Actual:

9-1-1 Management and Planning (213).............. ...............1309-1-1 Management and Planning (214).... ........131

il


9-1-1 Management and Planning (215)..............

Texas Department of Public SafetyCombining Schedule of Revenues, Expenditures and Changes in Fund

BalanceSupplemental Schedules of Revenues, Expenditures and Changes in Fund

Balance - Budget and Actual:State Homeland Security Grant Program EMW-2011-SS-00019

(402)........State Homeland Security Grant Program EMW-2012-SS-0001 8-501

(403)........State Homeland Security Grant Program EMW-2013-5S-00045

(404)........Hazmat E m erge n cy Prepa red ness 405- E M D - 1 4- 1 5-41 823 (434) . . . . .

Regional Hazard Mitigation Planning Project DR-1791-210 (440).....Hazard Mitigation Project - Mass Notification DR-1791-130 (461)....Buffer Zone Protection Program 2Q1O-BF-TO-OO 15 (481)Safe Room Construction Rebate Program DR 1791-234 (451)

Texas Water Development BoardCombining Schedule of Revenues, Expenditures and Changes in Fund


Balance - Budget and Actual:2016 Regional Water Plan 1148301312 (232)Ag ricultural Water Conservation Prog ram 121 3581 481 (263)

Texas Gommission on Environmental QualitySupplemental Schedule of Revenues, Expenditures and Changes in Fund

Balance - Budget and Actual:Solid Waste - Regional Coordination 582-14-40587 (474) ................

U.S. Department of CommerceCombining Schedule of Revenues, Expenditures and Changes in Fund


Balance - Budget and Actual:2012 Planning Assistance Grant 08-83-04736 (312)2014 Planning Assistance Grant 08-83-04942 (314)

Office of the Governor Criminal Justice DivisionCombining Schedule of Revenues, Expenditures and Changes in Fund


Balance - Budget and Actual:2014 Law Enforcement Education and Training 1426914 (244).........2014 State Planning Assistance Grants Program 2037405 (274)......

Texas Department of TransportationCombining Schedule of Revenues, Expenditures and Changes in Fund


Balance - Budget and Actual:Rural Transportation Assistance Program 51304F7 130 (373)2014 Federal Planning 51404F7080 (384)..2015 Federal Planning 0000002676 (385)

132

133

135

136

137138139140141142

143

144

146

147

148149

150

151152

153

154155156


Environmental Education Association of New MexicoSupplemental Schedule of Revenues, Expenditures and Changes in Fund

Balance - Budget and Actual.Region 6 SmallGrants Program (603)........

Other Supplementary lnformationCombined Schedule of Revenues, Expenditures and Changes in Fund

Balances - Budget and ActualSchedule of lndirect CostsComputation of lndirect Cost Allocationlndirect Cap Certification.......

STATISTICAL SECTION

Table of ContentsNet Position - By Component - Last Ten Fiscal YearsChanges in Net Position - Last Ten Fiscal YearsFund Balances, Governmental Funds - Last Ten Fiscal Years........Changes in Fund Balances, Governmental Funds - Last Ten Fiscal Years.............Membership Dues by Entity - Last Ten Fiscal Years.......Ratios of Outstanding Debt by Type - Last Ten Fiscal YearsSelected Statistics - Last Ten Years )................Top Ten Public and Private Employers - Current Year and Nine Years Ago ..........Unemployment Rate by County - Last Ten FiscalYearsFull-Time Equivalent Government Employees by Function/Program - Last Ten

FiscalYearsListing Of Positions By Pay Group(s)Schedule of lnsurance in ForcePlanning and Service Area BoundariesCapitalAsset Statistics by Function - Last Eight Fiscal Years

SINGLE AUDIT SECTION

Schedule of Expenditures of Federal and State AwardsNotes to Schedule of Expenditures of Federal and State AwardsSchedule of Findings and Questioned CostsAudit Corrective Action Plan .........Summary Schedule of Prior Audit Findings...........lndependent Auditor's Reports on:

lnternal Control Over Financial Reporting and on Compliance and OtherMatters Based on an Audit of Financial Statements Performed inAccordance with Govern ment Auditing Standards.

Compliance for Each Major Program and on lnternal Control Over ComplianceRequired by OMB Circular A-133 and the State of Texas Single AuditCircular

157

159161162163

165166168172174176182183184185

186188189190191

193196197199200

201

203

IV

INTRODUCTORY SECTION

FIANDLE

REcroNer-PI-ENNmc

March 11,2015

Honorable Chairman and Membersof the Board of DirectorsPanhandle Regional Planning CommissionP.O. Box 9257Amarillo, Texas 79105-9257

Dear Ladies and Gentlemen

The Comprehensive Annual Financial Report (CAFR) of the Panhandle RegionalPlanning Commission (the "Commission" or "PRPC') for the fiscal year endedSeptember 30, 2014, is submitted herewith. All disclosures necessary to enable thereader to gain an understanding of the Commissíon's financial activities have beenincluded. Responsibility for both the accuracy of the data and the completeness andfairness of the presentation, including all disclosures, rests with the PRPC. To the bestof our knowledge and belief, the enclosed data are accurate in all material respects andare reported in a manner designed to present fairly the financial position and results ofoperations.

The CAFR is presented in four sections:

An introductory section which includes this letter of transmittal, the Commissíon'sorganizational chart, and a list of the governing board and executive staff.

A financial section that consists of management's discussion and analysis, theindependent auditor's report, the basic financial statements, the combining andindividual fund statements, as well as other supplementary information.

A statistical sectíon that includes selected historical financial data anddemographic information fo!'the Texas Panhandle region, generally presentedon a multi-yeæ basis.

A single audit section that includes information about federal and state awardprograms as required by the Single Audit Act of 1996, OMB Circular A-133 andthe Uniform Grant Management Standards.

Profile of the PRPC

The Panhandle Regional Planníng Commission was organized in September 1969,underthe Regional Planning Act of 1965 (Chapter 391, Local Government Code) as avoluntary association of governments for the 26-county Panhandle region as delineatedby the Governor. Under the Act, the Commission is designated as a political

415 !íest Eighth AvenueP.O. Box 9257Amarillo, Tèxas 79105(806) 377-338r(806) 373-3268 (fax)www.theprpc.org

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subdivision of the State; the general purpose of which is to make studies and plans toguide the unified, far-reaching development of the area, to eliminate duplication, and topromote the economy and efficiency ín the coordinated development of the area. TheCommission is one of 24 such regional councils serving local governments in the Stateof Texas.

Although the Commission is a political subdivision of the State, it operates under bylawsoriginally written and adopted by the membership in December 1970. Each entityvoluntarily decides upon membership and is billed annually for dues. Counties andcities are billed on a per capita basis. The Commission does not have the authority tolevy taxes and is solely dependent upon its membership dues and monies earned fromprogram fees.

ln 2014, the Commission's 92 members included all26 counties, 61 cities, and 5 specialdistricts. These units of government in 2014 represented an estimated population of440,830 and an area of almost 26,000 square miles.

The reporting entity includes only the Commission. There are no other organizations,functions, or activities which meet the criteria for inclusion in the CAFR as set forth bythe Governmental Accounting Standards Board (GASB). The Employees' Pension Plan(see note 1.F. to the basicfinancial statements) is a defined contribution plan. EffectiveDecember 1, 1996, the Commission transferred responsibility for the plan administrationto ICMA Retirement Corporation and adopted ICMA's prototype plan. Under thisarrangement, employees deal directly with ICMA except for transfer of contributions.Upon payment of its contribution to the Plan, the Commission has no further liabilityrelating to pension matters. In fiscal year 1992, the Commission purchased a buildingwhich is reflected in the proprietary fund ín the basic financial statements.

Maior lnitiatives

PRPC has active programs, funded both locally and with grant funds, in the areas ofworkforce development, assistance to the elderly, emergency communications,emergency preparedness, water planning, solid waste management, criminal justiceplanning, transportation planning, dispute resolution, and community and economicdevelopment. ln addition, PRPC provides regional services and technical assistance tothe local governments of the Panhandle. Major initiatives are described as follows:

rkforce Develo ment

The Workforce Development programs help Panhandle employers, recruit, hire andretaín qualified personnel. They also provide workers with the information, assistanceand training needed to obtain and keep jobs that offer good wages and benefits, andenhance their ability to support their families. These efforts are planned and overseenby the Panhandle Workforce Development Board, a group of dedicated volunteers whoare appointed by local elected officials. The PRPC serves as the administrative andfiscal agent for the Board. Services are provided by the Huxford Group, LLC, a privatesector contractor with staff located in the Workforce Solutions office, and through arelated website.

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The Planning Commission's Area Agency on Aging (AAA) serves as the advocate forthe Panhandle's elderly population. To accomplish its mission of promoting dignity,independence and quality of life for older people, the AAA offers a range ofcomprehensive and coordinated programs designed to assist the region's elderlypopulation and the families and friends who care for them. The AAA provides servicesto individuals age 60 and over and their caregivers of the 26 counties of the Panhandle.Funding for the agency is comprised of federal, state, and local funds.

Emerqencv Commun ications

The PRPC's Regional 9-1-1 Network provides emergency communications services tothe residents in 24 Panhandle counties through a network of twenty-three 9-1-1 callcenters located in sheriffs' offices and police departments. These 9-1-1 calls arereceived by landlines, cellular phones, and most recently, VOIP or voice over lP. ThePRPC provides ongoing training of 9-1-1 call takers, ensures maintenance of theemergency systems, and provides public education.

Emeroencv Preparedness

The Regional Emergency Preparedness Program supports the state's homelandsecurity strategic plan, which in turn, supports the National Strategy for HomelandSecurity. ln the Panhandle, the program's primary goal is to better prepare the area'sfirst responders to thwart and/or respond to and recover from large-scale man-made ornatural disasters. The key objectives are to prevent terrorist's attacks; reducevulnerability to terrorism or natural disasters; and to minimize losses and affect aspeedy recovery when incidents occur. lmplementation of the EmergencyPreparedness Program is overseen by the Panhandle Regional EmergencyManagement Advisory Committee (PREMAC). The PREMAC's areas of responsibilityinclude the development of regional preparedness plans, overseeing theimplementation of regional preparedness programs, and developing recommendationsregarding the use of the region's homeland security grant funding.

Water Planninq

Senate Bill 1 mandated the state of Texas to undertake a comprehensive waterplanning process designed to assist water users and providers in planning for andmeeting future water demands and needs. The planning process was delegated to theregions to accomplish. The PRPC was selected and continues to serve as theadministrative agent for this effort at the request of the Panhandle Water PlanningGroup.

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Solid Waste Manaqement:

The Regional Solid Waste Management Program was developed to assist the region'slocal governments in implementing the recommendations of the Regional Solid WasteManagement Plan. The plan was created in response to federal and state regulationsthat were signíficantly impacting landfill costs. The primary goal of the plan is to provideguidance in the development and implementation of local and regional alternatives,such as local and multi-jurisdictional recycling, composting and wood waste reductionprograms, over traditional forms of disposal. ln its function to promote the region'swaste diversion efforts, the Planning Commission takes a lead role in the developmentand implementation of cooperative marketing and transportation initiatives.

Economic Development

The Planning Commission's Economic Development Program is designed to assist localgovernment entities and area businesses in enhancing the economic environment andencouraging the sustainable development of the region. Acting as the EconomicDevelopment District, assistance is provided with regional economic planning, grantpreparation and administration, and topical workshops. Loans are provided through twoloan programs: PRPC's Rural Micro Loan Program, offering financing to smallbusinesses in the region who create jobs; and the Amarillo MSA Micro Loan program,helping finance small businesses in Potter and Randall Counties with a focus on low tomoderate income business owners.

Criminal Justice

PRPC's Criminal Justice Program has been designated by the Office of the Governor,Criminal Justice Dívision as the responsible entity for regional criminal justice planningefforts for the 26-county arca. Such efforts include coordinating and consolidatingactivities of the agencies to maximize funds and resources. The department assists inadministering, monitoring, and reviewing grants for a range of activities. The grantsprovide services in the areas such as victim's services, prosecution, crime prevention,and juvenile justice prevention and intervention. The PRPC also coordínates basic andin-service peace officer training through the Panhandle Regional Law EnforcementAcademy.

Transportation Planninq

The PRPC, under the guidance of the Texas Department of Transportation (TxDOT),was selected by area public transportation interests to serve as lead agency for theTexas Panhandle to develop regional public transportation service initiatives. ThePlanning Commission also supports the transportation efforts of local elected officialsunder the auspices of the Panhandle Rural Planning Organization and the RollingPlains Organization for Rural Transportation.

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Dispute Resolution

The PRPC's Dispute Resolution Center (DRC) is designed to empower residents of thisregion to resolve all types of conflicts through the use of mediation. The DRC offersmediation assistance for a variety of conflicts, including divorce/custody, visitationarrangements, consumer complaints, minor criminal mischief, person injury,landlord/tenant disputes, property and damage disputes, threats and trespassing,financial disputes, políce and court referrals, employer/employee conflicts, andneighborhood and community conflicts. Such resolution is achieved with the assistanceof trained, impartial mediators who facilitate meetings between the disputing parties.Continuing education is provided to the mediators, ensuring that their mediation skillsare current and effective.

Government Services:

The PRPC's Local Government Services Department assists area cities and counties inaddressing community development needs. Results of these services can be seen withsuch community improvements as new parks, water infrastructure, sewer infrastructure,and local planning assistance. The PRPC plays a part in multiple phases of theseprojects for its members, from assisting with grant preparation, to administrativemanagement of construction activities, construction contracts and compilation, andsubmission of all required reporting upon project completion. The PRPC also deliverscity management services to area municipalities ranging from strategic planningassistance to codification, to long-term management contracts.

The PRPC also provides a variety of services in response to the common needs of arealocal governments. Under the heading of Regional Services, the need of thesePanhandle local entities are addressed through services such as workshops andseminars, facilitation of roundtable discussions, grant writing assistance andmanagement of special projects.

Lonq-Term Financial Planninq

lnternal Controls:

The Director of Finance establishes and maintains an internal control structure designedto ensure that assets are safeguarded and used in accordance with Board of Directorsand grant contract authorizations and that accounting data allows for the preparation offinancial statements in conformity with accounting principles generally accepted in theUnited States of America. This structure is designed to provide reasonable, but notabsolute, assurance these objectives are met. "Reasonable assurance" recognizesthat: (1) the cost of the control should not exceed the benefits likely to be derived; and(2) the valuation of costs and benefits requires estimates and judgments bymanagement.

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Budgetary Controls:

The Commission's budget is based on anticipated funding from federal and state grantsand local dues; however, variances can and do occur. A comparison of budget toactual expenditures is shown on pages 159 - 160.

The 2014 budget consisted of specific programs to be funded by grantor agencies andthe general fund. All expenditures are classified as current. The general fund programconsists of agency-wide support and local expenditures not related to any internalservice funds. Budgetary control is maintained through budgetary analysis, as well asprior approval of requisitions to vendors.

Although PRPC's budget is adopted at the annual meeting of its GeneralAssembly, it isnot a legally adopted budget or an appropriated budget as defined by the GovernmentalAccounting Standards Board.

Cash Manaqement:

The PRPC's investment policy is to invest public funds in a manner which will providethe highest investment return with the maximum security while meeting PRPC's cashflow demands. Generally, funds are invested in money market investment accountswith all accounts that are in the name of the Commission being fully insured orcollateralized. Note 2 to the financial statements on pages 43 - 44 include a detailedexplanation.

Risk Manaqement:

The Commission purchases insurance coverage that is considered adequate tominimize the Commission's risk of loss. A schedule of the insurance coverage in placeis included in the statistical section on page 189.

lndependent Audit:

An independent audit is performed by a certified public accounting firm selected by theCommissíon's Board of Directors. The independent auditor's report has been includedin the financial section of this report beginning on page 12.

rds and Acknowled m

Certificate of Ach ievement

The Government Finance Officers Association (GFOA) of the United States andCanada awarded a Certificate of Achievement for Excellence in Financial Reporting tothe Panhandle Regional Planning Commission for its comprehensive annual financialreport for the fiscal year ended September 30, 2013.

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ln order to be awarded a Certificate of Achievement, a governmental unit must publishan easily readable and efficiently organized comprehensive annual financial report,whose contents conform to program standards. Such report must satisfy both generallyaccepted accounting principles and applicable legal requirements.

A Certificate of Achievement is valid for a period of one year only. We believe ourcurrent report continues to conform to Certificate of Achievement programrequirements, and we are submitting it to GFOA to determine its eligibility for anothercertificate.

Acknowledqments:

The preparation of this report was accomplished with cooperation of the Commission'sfinancial and administrative staff and the Commission's audit firm, Edgin, Parkman,Fleming & Fleming, P.C. We express our appreciation to the staff members andauditors who contributed to the preparation of this report. We also wish to thank themembers of the Board of Directors for conducting the financial operations of the PRPCin a responsible manner.

Resp llv itted

G PitnerExecutive Director

Cindy Boone, CPAFinance Director

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Panhandle Regional

PlannÍng Commission, Texas

For its Comprehensive AnnualFinancial Report

for the Fiscal Year Ended

September 30r 2013

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Government Finance Officers Association

Certificate ofAchievementfor Excellencein FinancialReporting

Presented to

Executive Director/CEO

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PANHANDLE REGIONAL PLANNING COMMISSIONGoverning Board and Executive Staff

OFFICERS

CHAIRMAN Tom Velasquez, Citizen's Representative, Wheeler

VICE-CHAIRMAN John James, Judge, County of Collingsworth

SECRETARY/TREASURER Jon Behrens, Commissioner, City of Canyon

IMMEDIATE PAST OHAIRMAN Brian Giilispie, Mayor, Cig of Spearman

MEMBERS

PSA-1

PSA-2

PSA-3

PSA4

PSA-5

Dallam, Hartley, Moore,Oldham, Sherman

Hansford, Hemphill, Hutchínson,Lipscomb, Ochiltree, Roberts

Briscoe, Castro, Deaf Smith,Parmer, Swisher

Armstrong, Carson, Potter,Randall

Childress, Collingsworth, Donley,Gray, Hall, Wheeler

Don Allred, Judge, County of OldhamZelda Lang, Councilwoman, City of Dalhart

Ronnie Gordon, Judge, County of HartleyCleo Castro, Cactus

Bob Gober, Councilman, City of CanadianBrian Gillispie, Mayor, City of Spearman

Jeff Brain, Mayor, City of BorgerJuan Cantu, Commissioner, County of Lipscomb

Winston Sauls, Borger

Harold Keeter, Judge, County of SwisherTom Simons, Judge, County of Deaf Smith

Wayne Nance, Judge, County of BriscoeSalRivera, Sheriff, Castro County

lrene Favila, Hereford

Ernie Houdashell, Judge, County of RandallPaul Harpole, Mayor, City of Amarillo

Jon Behrens, Commissioner, City of GanyonDan Looten, Mayor, City of Panhandle

Saul Hernandez, Amarillo

Jack Hall, Judge County of DonleyJohn James, Judge, County of Collingsworth

Jay Mayden, Judge, County of ChildressTom Velasquez, Wheeler

Gary PitnerCindy Boone

Tom DresslerMelissa Carter

John KiehlKyle lngham

Randy BraidfootMike Peters

Minoritv Elected RepresentativesJuan Cantu, Commissioner, County of LipscombSal Rivera, Sheriff, Castro County

Special District RepresentativesPhillip Self, Board Member, Greenbelt Municipal and lndustrial Water AuthorityWilliam L. Hallerberg, Ph.D., Canadian River Municipal Water Authority

EXECUTIVE STAFF

EXECUTIVE DIRECTORFINANCE DIRECTORWORKFORCE DEVELOPMENT DIRECTORAGING DIRECTORREGIONAL SERVICES DIRECTORLOCAL GOVERNMENT SERVICES DIRECTORDISPUTE RESOLUTION CENTER DIRECTORREGIONAL 9-1-1 NETWORK DIRECTOR

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FINANCIAL SECTION

11

Eooltrt, PARKMAN, FLEMTNG & Flevtruc ,PCCenl¡leo PueLtc Accoururnr.¡rs

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A. Pnul Flen¡rruc, CPAJ. Mnnx Fleurruc, CPA

lndependent Auditor's Report

The Board of DirectorsPanhandle Regional Planning CommissionAmarillo, Texas

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, each majorfund, and the aggregate remaining fund information of Panhandle Regional Planning Commission asof and for the year ended September 30, 2014, and the related notes to the financial statements,which collectively comprise the Commission's basic financial statements as listed in the table ofcontents.

M a n ag e m ent's Respo n si b i I ity fo r th e F i n a n c i al Staúemenfs

Management is responsible for the preparation and fair presentation of these financial statements inaccordance with accounting principles generally accepted in the United States of America; thisincludes the design, implementation, and maintenance of internal control relevant to the preparationand fair presentation of financial statements that are free from material misstatement, whether due tofraud or error.

Aud ito r's Responsi bi I ity

Our responsibility is to express opinions on these financial statements based on our audit. Weconducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States. Those standards require that weplan and perform the audit to obtain reasonable assurance about whether the financial statementsare free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosuresin the financial statements. The procedures selected depend on the auditor's judgment, including theassessment of the risks of material misstatement of the financial statements, whether due to fraud orerror. ln making those risk assessments, the auditor considers internal control relevant to the entity'spreparation and fair presentation of the financial statements in order to design audit procedures thatare appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit alsoincludes evaluating the appropriateness of accounting policies used and the reasonableness ofsignificant accounting estimates made by management, as well as evaluating the overall presentationof the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our audit opinions.

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Opinions

ln our opinion, the financial statements referred to above present fairly, in all material respects, therespective financial position of the governmental activities, each major fund and the aggregateremaining fund information of Panhandle Regional Planning Commission, as of September 30,2014,and the respective changes in financial position, and, where applicable, cash flows thereof for theyear then ended in accordance with accounting principles generally accepted in the United States ofAmerica.

Other Mallers

Requ ired Supplementary I nformation

Accounting principles generally accepted in the United States of America require that theManagement's Discussion and Analysis on pages 15 through 21 be presented to supplement thebasic financial statements. Such information, although not a part of the basic financial statements, isrequired by the Governmental Accounting Standards Board, who considers it to be an essential partof financial reporting for placing the basic financial statements in an appropriate operational,economic, or historical context. We have applied certain limited procedures to the requiredsupplementary information in accordance with auditing standards generally accepted in the UnitedStates of America, which consisted of inquiries of management about the methods of preparing theinformation and comparing the information for consistency with management's responses to ourinquiries, the basic financial statements, and other knowledge we obtained during our audit of thebasic financial statements. We do not express an opinion or provide any assurance on theinformation because the limited procedures do not provide us with sufficient evidence to express anopinion or provide any assurance.

Other lnformation

Our audit was conducted for the purpose of forming opinions on the financial statements thatcollectively comprise Panhandle Regional Planning Commission's basic financial statements. Theintroductory section, combining financial statements, supporting schedules, other supplementaryinformation and statistical section are presented for purposes of additional analysis and are not arequired part of the basic financial statements. The accompanying schedule of expenditures offederal and state awards is presented for purposes of additional analysis as required by U.S. Office ofManagement and Budget Circular A-133, Audits of Sfafes, Local Governments and Non-ProfitOrganizations, and the Sfafe of Texas Single Audit Circular, and is also not a required part of thefinancial statements.

The combining financial statements, supporting schedules, other supplementary information and theschedule of expenditures of federal and state awards are the responsibility of management and werederived from and relate directly to the underlying accounting and other records used to prepare thebasic financial statements. Such information has been subjected to the auditing procedures applied inthe audit of the basic financial statements and certain additional procedures, including comparing andreconciling such information directly to the underlying accounting and other records used to preparethe financial statements or to the financial statements themselves, and other additional procedures inaccordance with auditing standards generally accepted in the United States of America. ln ouropinion, the combining financial statements, supporting schedules, other supplementary informationand the schedule of expenditures of federal and state awards are fairly stated in all material respectsin relation to the basic financial statements as a whole.

The introductory and statistical sections have not been subjected to the auditing procedures appliedin the audit of the basic financial statements and, accordingly, we do not express an opinion orprovide any assurance on them.

13

Other Reporting Required by Government Auditing Standards

ln accordancewith Government Auditing Standards, we have also issued our reportdated March 11,2015, on our consideration of Panhandle Regional Planning Commission's internal control overfinancial reporting and on our tests of its compliance with certain provisions of laws, regulations,contracts, and grant agreements and other matters. The purpose of that report is to describe thescope of our testing of internal control over financial reporting and compliance and the results of thattesting, and not to provide an opinion on internal control over financial reporting or on compliance.That report is an integral part of an audit performed in accordance with Government AuditingSfandards in considering Panhandle Regional Planning Commission's internal control over financialreporting and compliance.

%, ?o',J,'-'.^, 7/"A U 1/.'.arfcEDGIN, PARKMAN, FLEMING & FLEMING, PC

Wichita Falls, TexasMarch 11,2015

14

HANDLE

R¡CIONRI-PMNNmCcovttvttssloN

II,IANAGEMENT'S DISCUSSION AND ANALYSIS

As management of the Panhandle Regional Planning Commission, we offer readers of the PRPC's Annual FinancialReport this nanative overview and analysis of the PRPC's financial performance during the fiscal year endedSeptember 30,2014. Please read it in conjunction with the PRPC's financial statements, which follow this section.

FINANCIAL HIGHLIGHTS

The assets of the PRPC exceeded its liabilities at the close of the most recent fiscal year by fi7,264,772 (netposition). Of this amount, ç2,074,942 (unrestricted net position) may be used to meet the PRPC's obligations.

During the year, the PRPC's totalnet position decreased by $167,341. This decrease is principally due to the$146,544 decrease in the net investment in capital assets and a $23,568 decrease in the unrestricted netposition.

The governmental funds reported a fund balance this year of $2,334,789, which is an increase of $65,081 incomparison with the prior year amount.

a At the end of the current fiscal year, the unassigned fund balance for the General Fund was $994,,149.

OVERVIEW OF THE FINANCIAL STATEMENTS Figure A-1Requited Components of the PRPCts

Annu¿l Financial ReportThis annual report consists of three pafts-management's discussion andanalysis (this section), the basic financial statements, and requiredsupplementary information The basic financial statements include twokinds of statements that present different views of the PRPC:

o

a

a

o

a

o

The first two statements are govemment-wide financial statementsthat provide both long-term and shott-term information about thePRPC's overall financial status.

The remaining statements are fund financial statements that focuson individual pañs of the government, reporting the PRPC'soperations in more detail than the government-wide statements.

The govemmental funds statements tell how general govemmentservices were financed in the shoft tetm as well as what remains forfuture spending.

fhe proprietary fund statements offer sf¡od- and long-term financialinformation about the activities the government operates Íkebuslnesses, such as the internal servrces.

Gove¡nment-wldeFlnanc¡al

Slatemenls

FundFinancial

Statemånts

71tr¿¿

to tl¿7ûta.4¿a¿

Swa¿r¿¿

Bas¡cFinancial

Statements

RequiredSupplemenlary

lnformat¡on

a

The financial statements also include notes that explain some of th" sutt"tYinformation in the financial statements and provide more detailed data. The statements are followed by a section ofrequired supplementary infomation that further explains and supports the information in the financial statements.Figure A-1 shows how the required parts of this annual report are arranged and related to one another.

Detail

415 West Eighth AvenuePO, Box 9257Amarillo, Tèxas 79105(806) 372-3381(806) 373-3268 (fax)

www. theprpc.orgii

15

Figure A-2 summarizes the major features of the PRPC's financial statements, including the portion of the PRPC'sgovernment they cover and the types of information they contain. The remainder of this overview section ofmanagement's discussion and analysis explains the structure and contents of each of the statements.

Figure A-2. Major Features of the PRPC's Government-wide and Fund Financial Statements

Fund StatementsSfafemenfs

operatesScope similar to private bus¡nesses - the

internal services

o Statement of neto Statement of revenues,

expenses, and changes innet assets

. Statement of cash flows

Accounting Accrual accounting andeconomic resources focusand measurement

focusassets

Required financíalstatements

Type ofasset/liabilityinformation

Type ofinflow/outflowinformation

both financial and capital, andshort{erm and long-term

All revenues andexpenses during year,regardless of when cashis received or paid

Government-wide Statements

The government-wide statements report information about the PRPC as a whole using accounting methods similar tothose used by private-sector companies. The statement of net position includes all of the government's assets andliabilities. All of the current year's revenues and expenses are accounted for in the statement of activities regardlessof when cash is received or paid.

The two government-wide statements report the PRPC's net position and how they have changed. Net position - thedifference between the PRPC's assets and liabilities-is one way to measure the PRPC's financial health or posrTron.Over time, increases or decreases in the PRPC's net position are an indicator of whether its fìnancial health isimproving or deteriorating, respectively.

Fund Financial Statements

The fund financial statements provide more detailed information about the PRPC's most significant funds-not thePRPC as a whole. Funds are accounting devices that the PRPC uses to keep track of specific sources of fundingand spending for particular purposes with some funds required by State law.

The PRPC has the following kinds of funds:

Govemmental funds-Most of the PRPC funds are included in governmental funds, which focus on (1) howcash and other financial assefs can readily be converted to cash flow in and out and (2) the balances left atyear-end that are available for spending. Consequently, the governmental fund statements provide a detailedshott-term view that helps you determine whether there are more or fewer fìnancial resources that can bespent in the near future to flnance the PRPC's programs. Because this information does not encompass theadditional long-term focus of the government-wide statements, we provide additional information on thesubsequent page that explains the relationship (or differences) between them.

a

Government-wide Governmental FundsEntire PRPC's government The activities of the PRPC

that are not proprietary

. Statement of net position o Balance sheeto Statement of activities . Statement of revenues,

expenditures & changesin fund balances

Accrual eccount¡ng andeconomic resources focus

Modified accrualaccounting and currentfinancial resources focus

All assets and liabilities,both financial and capital,short-tem and long-term

Only assets expected tobe used up and liabilitiesthat come due dur¡ng theyear or soon thereafter,no capital assets included

All revenues andexpenses during year,regardless of when cashis received or paid

Revenues for which cashis received during or soonafter the end of the year;expenditures when goodsor services have beenreceived and payment isdue during the year orsoon thereafter

16

Proprietary funds-Services for which the PRPC charges customers a fee are generally reported inproprietary funds. Proprietary funds, like the government-wide statements, provide both long- and short-termfinancial information. PRPC's proprietary funds are for the internal service funds.

FINANCIAL ANALYSIS OF THE PRPC AS A WHOLE

Net position. The PRPC's net position was $7,264,772 at September 30, 2014. (See Table A-1.)

Table A-1

PRFC's Net Position

GovernmentalAc{ivities

2014 2013Cunent and other assetsCapital assets, netTotal assets

8 4,74,7æ $ 4,481,058

a

5,4æ,431 5,650,83610,201,199 10,131,8%

Cunent liabilitiesNoncurrent liabilitiesTotal liabilities

Net position

Net investment in

capital assetsRestrictedUnrestrictedTotal net position

1,882,8051,053,622

1,625,6641,074,1"t7

2,9æ,427 2,699,781

4,9û,574377,O29

2,098,510- $ 7,432,113

The $2,074,942 of unrestricted net position at September 30, 2014 represents resources available to fund theprograms of the PRPC nen year if sufficient resources are not derived from future resources. The restricted netposition is required to be set aside for future use in the micro-loan programs.

Changes in net position. The PRPC's total revenues, both program and general, were $21 ,296,774. A signifìcantportion, 92o/o, of the PRPC's revenue came from intergovernmental grants and contracts. (See Figure A-3.) Localcash and in-kind revenues made up 7o/owilh the other categories combined making up less than 1% of the PRPC'stotal revenues.

The total cost of all programs was $21 ,464,115 61% of these costs were for the workforce development program,13%o for the aging program, 11o/o lor emergency management, 8Yo lor emergency communications, 3% for generalgovernment, and all the other governmental programs making up 4o/o. (See Figure A-4.)

4,810,030379,800

2,074,9+2

ç 7,2æ,772

17

FigureA€Sources of Revenue for FiscalYea¡ 2O14

I Local cash end ¡n-k¡nd7o/o

tr other1o/o

a lntergoEmmentaland contEcts

920/o

Figure A,4Functional Expenses for Fiscal Yea¡ 2014

¡ Workforceo Aging services

13o/o

developm61o/o E Emergency

management11%

Otherprograms4o/o

E Generalgovernment3Vo

Governmental Activities

Table A-2 presents the various revenue categories and gross costs of each of the Commission's functional areas forthe2O14 year compared to 201 3. Revenue from intergovernmental grants and contracts increased $416,962 in2014primarily due to an increase in expenditures for the emergency communications program and the water planningdevelopment program.

Emergencycom m unications

8%

18

Table A-2

Changes in Net Position

Governmental

Activities

20'14 2013

Revenues

Program revenues

lntergovernmental grants and contracts

Local contracts and in-kind

Program income

PRPC

Subcontractor

Total program revenues

General revenues

Membership dues

lnterest income

Miscellaneous

Total general revenues

Total revenues

Expenses

General government

Workforce development

Aging services

Emergency communications

Water planning development

Criminal justice programs

Economic development

Emergency management

Solid weste planning

Transportat¡on planning

Environmental education

Total expenses

lncrease (decrease) in net position

Net position - beginning

Net position - ending

$ 19,534,316

1,365,675

142,651

155,406

$ r9,117,354

1,352,500

56,773

'154,029

2'1,198,048

68,210

11,178

67,945

't0,656

62,66619 338

98,726 't41,267

21,296,774 20,821p23

624,566

13,158,058

2,774,270

1,678,456

293,0't4

106,606

141,129

2,439,88',1

160,603

85,967

529,g',t2

13,244,033

2,715,995

1,457,750

78,646

104,638

14'.1,748

2,678,458

208,405

't15,021

6,075565

2't,464,1',t5 21,260,681

(167,341)

7,432,113

(438,758)

7,870,871

g 7,264,772 $ 7,432,',t13

Table A-3 presents the cost of each of the PRPC's largest programs as well as each program's net cost (total costless local contracts and in-kind and operating grants and contributions) forthe years 2014 and 2013. The net costreflects what was funded by local dollars.

19

TableA-3l{et Cæt of @vemnpntal Progams

Go¡emnentalPrograns

l.let Costof Prograns

2o14 2o13 2014 2013Cæneral govemrnent

Wokforce dewloprrentAging services

Energency nanaçnentEnergency conmun icati ons

$ 624,566

13,158,058

2,n4,2702,439,æ1

1,678,¿156

$ 529,912

13,224,033

2,715,æ52,678,4æ1,457,7æ

$ (7,10e)

(37,s14)

(42,e13)

(454,561)

283,597

$ (æ,14413,384

(18,42)(4æ,419)

(108,921)

FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS

Governmental Funds

The governmental funds focus is to provide information on near-term inflows, outflows and available resources in thefuture. ln particular, the unassigned fund balance represents available spending at the end of the fiscal year. Suchinformation is useful in assessing the PRPC's financing requirements.

The fund balance of the PRPC General Fund at September 30,2014 was $2,311,419 of which $994,449 wasunassigned and had an increase of $9,725 in the fiscal year. This is primarily the operating fund for the PRPC. Theassigned fund balance of $937,170 had an increase of $49,923 and is designated by management for future projectssuch as providing local government services to assist area cities and counties in addressing a variety of communitydevelopment needs, assisting with community improvements, disaster relief, and local government management.The restricted fund balance of $379,800 is restricted for use in the micro-loan programs of the PRPC and had anincrease of $2,771.

Also included in the governmental funds are the special revenue funds. The principle special revenue fund is theTexas Workforce Commission fund. This fund provides assistance to individuals in finding jobs and obtaining trainingand providing child-care assistance to low-income families. ln 2O14, ç13,120,144 of funds were expended for thesepurposes which was a decrease of $117,273 from the previous year. This program, as well as most of the specialrevenue fund programs, is on a cost reimbursement basis. The assigned fund balance for the special revenue fundsof $23,370 is for the Texas Department of Public Safety's safe room construction rebate program which increased in2O14by $2,662.

Proprietary Funds

The Proprietary Fund isthe internal servicefund of the PRPC. The purpose of the internal servicefund isto provideservices such as accounting, information technology, copy, human resource management, office space, vehicle pool,receptionist, and clerical support, which are common to the various programs within PRPC, on a break-even basis.The net income from these services is allocated back to the programs for the government-wide fìnancial statements.

General Fund Budgetary Highlights

The PRPC budget is prepared based upon the various grants and contracts estimated to be in effect for the fiscalyear. Although this budget is not legally adopted, it is submitted to the membership at the General Assembly meetingfor their approval and adoption. lncluded in the body of this report is a comparison of that budget to actuals for theyear 2014 on pages 159 - 160.

CAPITAL ASSETS AND DEBT ADMINISTRATION

CapitalAssets

At the end o12014, the PRPC had invested in capital assets totaling $5,456,431 including land, equipment, buildings,and vehicles. (See Table A-4.) ln 1992, the PRPC purchased the land and building located in Amarillo, Texas for thebenefit of providing economical office space for the various programs. ln 2014, approximately $375 thousand ofequipment was purchased for the emergency communications program. See note 4 on page 45 of the basic financialstatements for additional information related to capital assets.

20

Table A.4Capital Assets

GovemmentalActivities

2014 2013LandBuildings, systems and improvements, netFurniture and equipment, netTotal

Note payable - due in less than one yearNote payable - due in more than one yearTotal

$ 80,000472,710

4,903,721

$ 5,456,431

$ 80,000511,492

5,059,344$ 5,650,836

Long-term Debt

At year-end, the PRPC had a $646,401 note outstanding to finance office building improvements as shown in TableA-5. See note I on pages 4748 of the basic financial statements for additional information related to long-term debtactivíty.

Table A-5Outstanding Debt

GovernmentalActivities

2014 2013$ so,oe8

596,303$ 646,401

$ 47,582646,680

ç 694,262

ECONOMIC FACTORS AND NEXT YEAR'S BUDGET

ln 2014, membership dues for the PRPC, which are based on 8.5 cents per capita from the 2010 censusremained fairly constant at $68,210. The 2015 budget remains at 8.5 cents per capita basis for each entity'spopulation.

Programs with match requirements from the federal and state government are expected to remain constantin 2015 with the aging services program the only one anticipated to require cash match from PRPC.

Anticipated revenues for intergovernmental grants and contracts and associated proposed expenditures isanticipated to decrease approximately $500,000 overall for 2015.

Those indicators that were known when preparing the budget for fiscal year 2014-15 were taken into account. lfthose estimates are realized, the PRPC's budgetary general fund balance is not expected to change appreciably bythe end of fiscal year 2015.

CONTACTING THE PRPC'S FINANCIAL MANAGEMENT

This financial report is designed to provide a general overview of the PRPC's finances. Questions concerning any ofthe information provided in this report, or requests for additional financial information, should be addressed to CindyBoone, Finance Director, Panhandle Regional Planning Commission, P.O. Box 9257, Amarillo, TX 79105.

a

a

21

BASIC

FINANCIAL STATEMENTS

22

GOVERNMENT-WIDE

FINANCIAL STATEMENTS

23

PANHANDLE REGIONAL PLANNING COMMISSION

Statement of Net PositionSeptember 30,2014

AssetsCash and cash equivalentsReceivables:

Due from grantorsAccounts

Other assetsCapital assets not being depreciatedCapital assets net of accumulated depreciationTotal assets

LiabilitiesAccounts payableUnearned grant revenueNoncurrent liabilities:

Due in less than one yearDue in more than one year

Total liabilities

Net PositionNet investment in capital assetsRestricted for microloan programsUnrestrictedTotal net position

GovernmentalActivities

$ 2,957,312

1,415,340114,599257,51780,000

5,376,43110,201,199

1,226,080656,725

97,935955,687

2,936,427

See accompanying notes to the basic financial statements.

24


Statement of ActivitiesFor the Year Ended September 30,2014

Fu ramsDirect

Expenseslndirect Cost

AllocationPrimary government:

Governmental activities:General governmentWorkforce developmentAging servicesEmergency communicationsEmergency managementWater planning developmentSolid waste planningEconomic developmentCriminal justice programsTransportation planningEnvironmental education

Total governmental actívities

$ 954,83613,029,3312,690,5131,629,1152,405,923

292,213155,144125,978102,97176,799

1,402

(330,270)128,72783,75749,34133,958

8015,459

1 5,1 51

3,7359,178

163

Total primary government

21,464,115

s21 115

General revenues:Membership dueslnterest incomeMiscellaneous

Total general revenuesChange in net position

Net position - beginningNet position - ending

See accompanying notes to the basic financial sfafemenfs.

25

Expenses AfterAllocation of

lndirect Costs

LocalContracts and

ln-kind

OperatingGrants and

Contributions

Program Revenues

Net (Expense)Revenue

and Changes inNet Position

TotalGovernmental

Activities

624,56613,158,0582,774,2701,678,4562,439,991

293,014160,603141,129106,60685,967

1,565

554,08133,1 34

945,8521,453

28,612141134

93,8305,005

63,37613,087,010

1,785,5051,960,6001,956,708

292,594158,63945,000

100,79684,098

(7,10e)(37,914)(42,e13)283,597

(454,561)(27e)

(1,830)(2,299)

(81s)(1,869)

(75)21,464,115

1,4901,663,732 19,534,316

21,464,115 1,663,732 19,534,316

(266,067\

(266,067)

68,21011,17819,33898,726

(167,341)7,432,113g 7,264,772

26

FUND FINANCIAL STATEMENTS

27


Balance Sheet - Governmental Funds

September 30,2014

General

TexasWorkforce

Commission

TexasDepartment

of Agingand Disability

Services

Commissionon State

EmergencyCommunications

AssetsCash and cash equivalentsReceivables (net):

Accounts receivableDue from grantorsDue from other funds

Other assets

Total assets

Liabilities and Fund BalancesLiabilities:

Accounts payableDue to other fundsUnearned grant revenue

Total liabilities

Fund balances:RestrictedAssignedUnassigned

Totalfund balances

Total liabilities and fund balances

$ 2,379,474

75,580

372,805'147,147

$ 2,975,00ô

395,343

745,5381,816

273,824

21 403 272 38,718

766,941 275,912 434,061

$ 49,903407,221206,463

755,22211,719

121,218154,590

104

41,629

392,432663,587 766,94'l 275,9',12 434,061

379,800937,170994,449

2,3',t1,4"t9

I 2,975,006 766,941 275,912 434,061


28

OtherGovernmental

Funds

TotalGovernmental

Funds

59,913 2,834,730

12,095395,978

42,645

89,4911,415,340

372,805250,'185

510,631 4,962,551

57 726

223,039206,496

I,191,01 I780,026656,725

2,627,762

379,800960,540994,449

487 261

23,370

23,370 2,334,789

510,631 4,962,551


29


Reconciliation of the Governmental Funds Balance Sheetto the Statement of Net Position

September 30,2014

Total fund balances - governmental funds

Amounts reported for governmentalactivities in the Statement of Net Positionare different because:

Capital assets used in governmental activities are not financial resources and therefore notreported in the funds. Capital assets at year-end consist of:

Gross capitalassetsRelated accumulated depreciation

Certain long{erm assets are not reported in the governmentalfundsbecause they are not available to pay current-period expenditures butthey are presented in the statement of net position.

An internal service fund is used by management to charge costs associatedwith various activities to individual funds. The assets and liabilities, net ofdue to and from other funds, of the internal service fund are included ingovernmental activities in the statement of net position.

Total net position - governmental activities

$ 8,318,2133,417,742

$ 2,334,789

4,900,471

25,108

4,404

ç 7,264,772


30


Statement of Revenues, Expenditures and Changes inFund Balances - Governmental Funds

For the Year Ended September 30,2014

General

Texas

WorkforceCommission

TexasDepartment


Services

Commissionon State


1,960,600

748

1,962,053

Revenueslntergovemmental grants and contractsLocal cash and in-kind

Program income:PRPC

SubcontractorMembership dueslnterest incomeMiscellaneous

Total revenues

ExpendituresGeneral governmentWorkforce developmentAging servicesEmergency communicationsEmergency managementWater planning developmentSolid waste planning

Economic developmentCriminal justice programsTransportation planning

Environmental educationTotal expenditures

Excess of revenues over (under) expenditures

Other financing sources (uses):Transfers inTransfers out

Net change in fund balances

Fund balances, beginning

Fund balances, ending

s 63,376524,470

1 3,087,010

33,1341,785,505

770,108

23,478 20,338155,406

68,21011,1785,293

696,005 't3,120,144 2,73'l,357

705

937,66412,991,417

2,672,4211,912,7'.12

937,664 12,991.4',t7 2,672,421 1,912,712

(241,659) 128,727

330,270(26,192\ (128,7271

62,419

2,249,000

g 2,311,419

See accompanying notes to the basic financialsfafernenfs.

58,936

24,821(83,757)

49,341

(49,341)

31

OtherGovernmental

Funds

TotalGovemmental

Funds

2,637,825123,932

5,005

19,534,3161,452,392

275

48,821

155,40668,21012,'t585,293

2,767,037 21,276,596

1,950,071

291,934153,3't4123,679102,056

74,9201,327

937,66412,99't,417

2,672,42',1

1,9',t2,7121,950,071

291,934153,314't23,679r02,05674,920

1,3272,697,301, 2',t,211,515

65,081

356,462(356,462)

65,08'l

2,269,708

2,334,789


69,736

't,371(68,445)

2,662

20,708

23,370

32


Reconciliation of the Statement of Revenues, Expendituresand Changes in Fund Balances - Governmental Funds

to the Statement of ActivitiesForthe Year Ended September 30,2014

Net change in fund balances - total governmental funds

Amounts reported for govemmental activities in the Statement of Activitiesare different because:

Capitaloutlays are reported in governmentalfunds as expenditures. However, in theStatement of Activíties, the cost of those assets are allocated over their estimateduseful lives as depreciation expense. The net difference between the two is as follows:

$ 65,081

Capítal outlay during the yearDepreciation expense for the year

Revenues that are not available to pay current obligations are not reported in thegovernmental funds, but are presented in the Statement of Activities.

An internal service fund is used by management to charge costs associated withvarious activities to individual funds. The change in net position of the internal servicefund is not reported in the governmental funds.

Change in net position of governmental activities


33

$ 393,014543 763 (150,749)

6,134

(87,807)

$ (167,341)


Statement of Net PositionProprietary Fund

September 30,2014

AssetsCurrent assets:

Cash and cash equivalentsDue from other fundsOther current assets

Total current assets

Noncurrent assets:Capital assets not being depreciatedCapital assets net of accumulated depreciation

Total noncurrent assets

Totalassets

LiabilitiesCurrent liabilities:

Accounts payable - tradeAccrued expensesLoan payable - due in less than one year

Total current liabilities

Noncurrent liabilities:Accrued expenses - due in more than one yearLoan payable - due in more than one year

Total noncurrent liabilities

Total liabilities

Net PositionNet investment in capitalassetsUnrestricted

Total net position

GovernmentalActivitieslnternal

Service Fund

$ 122,592407,221

7,332537 135

80,000475,960555,960

1. 093,095

35,06947,83750 098

133,004

955,687

1,088,691

(90,441)94

384303

359,596,

See accompanying notes to the basic frnancial statements.

34


Statement of Revenues, Expenses, and Changes in Fund Net PositionProprietary Fund


Operating revenues:Charges for servicesRent incomeMiscellaneousTotal operating revenues

Operating expenses:Salaries and benefitsTravelSupplies and materialsEquipment rental and maintenanceUtilitiesCommunicationslnsuranceDepreciationContract servicesMiscellaneous expensesTotal operating expenses

Loss from operations

Non-operating expenselnterest

Change in net position

Total net position - beginning

Total net position - ending


Service Fund

$ 740,62810,1453,900

754,673

475,06216,03228,299

124,81951,78610,7817,034

43,65742,67910,760

810,909

56,236)

(31,571)

(87,807)

92,211

ç 4,404


35


Statement of Cash FlowsProprietary Fund


Cash flows from operating activities:Cash received from service usersCash received from tenantsCash received for miscellaneous servicesCash payments to employeesCash payments for goods and services

Net cash provided by operating activities

Cash flows from capitaland relatedfinancing activities:Payments for interest on mortgage debtRepayment of mortgage debt principal

Net cash used by capital and related financing activities

Net decrease in cash

Cash, beginning of year

Cash, end ofyear

Reconciliation of Operating Loss to NetCash Provided by Operating Activities:Operating lossAdjustments to reconcile operating lossto net cash provided by operating activities:DepreciationChange in current assets and liabilities:

Accounts receivableAccrued liabilities

Total adjustments

Net cash provided by operating activities

$


Service Fund

740,6289,3553,900

(475,062)(275,440)

3,381

(31,571)(47,861)(79,432)

(76,051)

198,633

$ 122,582

$ (56,236)

43,657

(7e0)16,75059,617

$ 3,381


36


Notes to Financial StatementsSeptember 30,2014

NOTE I - GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

General Statement

The Panhandle Regional Planning Commission (Commission) was formed in 1969 as anorganization of local governmental units within and serving the 26 counties in the TexasPanhandle, created by the State of Texas (State) and recognized as a political subdivision ofthe State. The stated purpose of the Commission is the improvement of the health, safetyand general welfare of its citizens and the planning for the future development of the region.It does not have stockholders or equity holders and is not subject to income taxes. lt alsodoes not have any legislative or taxing authority.

The basic operations of the Commission are financed by member dues. ln the Statement ofRevenues, Expenditures and Changes in Fund Balances - Governmental Funds, theCommission's operations are included in the General Fund. This fund is supplemented byFederal and State grants allowing the Commission to undertake specific projects, theoperations of which are included in the other major funds and the aggregate othergovernmental funds in the Statement of Revenues, Expenditures and Changes in FundBalances - Governmental Funds.

Summarv of Sionificant Accountinq Policies

The accounting and reporting policies of the Commission relating to the funds included in theaccompanying basic financial statements conform in all material respects to accountingprinciples generally accepted in the United States of America.

The following significant accounting policies were applied in the preparation of theaccompanying basic financial statements:

A. Reporting Entity

The reporting entity includes only the Commission. Under Statement No. 14 of theGovernmental Accounting Standards Board (GASB), "The Financial Reporting Entity", thedefinition of the reporting entity is based primarily on the notion of financial accountability. Aprimary government is financially accountable for the organizations that make up its legalentity. lt is also financially accountable for legally separate organizations if its officialsappoint a voting majority of the organization's governing body and either it is able to imposeits will on that organization or there is a potential for the organization to provide specificfinancial benefits to, or to impose financial burdens on, the primary government. A primaryorganization may also be financially accountable for governmental organizations that arefiscally dependent on it. Under GASB Statement No.61, "The Financial Reporting Entity:Omnibus - An Amendment to GASB Statements No. 14 and No. 34", certain legally separatetax exempt entities for which the primary government is not financially accountable should bereported as component units if that organization raises and holds material economicresources for the direct benefit of the primary government. Member governments andvarious state and local agencies to which grants and funding have been issued by theCommission have not been included within the Commission's basic financial statementsbecause none of the foregoing criteria have been met as to such governments and agencies.ln addition, the Commission is not included in any other governmental "reporting entity" asdefined by the GASB.

37


Notes to Financial Statements (Cont'd.)September 30,2014

NOTE 1 . GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACGOUNTTNG POLTCTES (CONT',D.)

B. Government-wide and Fund Financial Statements

The government-wide financial statements (i.e., the statement of net position and thestatement of activities) report information on all of the nonfiduciary activities of the primarygovernment. The effect of interfund activity has been removed from these statements.Governmental activities, which are generally supported by intergovernmental revenues, arereported separately from any business{ype activities, which rely to a significant extent onfees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a givenfunction or segment is offset by program revenue. Direct expenses are those that are clearlyidentifiable with a specific function or segment. Program revenues include 1) charges tocustomers or applicants who purchase, use, or directly benefit from goods, services, orprivileges provided by a given function or segment and 2) grants and contributions that arerestricted to meeting the operational or capital requirements of a particular function orsegment. Other items not properly included among program revenue are reported instead asgeneral revenue.

Fund Financial Statements: The fund financial statements provide information about theCommission's funds, with separate statements presented for each fund category. Theemphasis of fund financial statements is on major governmental funds, each displayed in aseparate column. All remaining governmental funds are aggregated and reported asnonmajor funds.

The Commission reports the following major Governmental Funds:

The General Fund is the government's primary operating fund. lt accounts for allfinancial resources of the general government, except those required to be accounted forin another fund.

The lexas Workforce Commission Fund is used to account for federal and state grantsawarded to the Commission by the United States Departments of Labor, Agriculture, andHealth and Human Services, as well as the Texas Workforce Commission.

The lexas Depaftment of Aging and Disability Seryices Fund is used to account forfederal and state grants awarded to the Commission by the United States Department ofHealth and Human Services and the Texas Department of Aging and Disability Services.

The Commrssion on State Emergency Communications Fund is used to account for grantfunds remitted by telecommunication service providers to the State of Texas that havebeen restricted by Texas statute for 9-1-1 services.

38



NOTE 1 - GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTTNG POLtCtES (CONT'D.)

The proprietary fund is accounted for using the economic resources measurement focus andthe accrual basis of accounting. The accounting objectives are determinations of net income,financial position and cash flow. All assets and liabilities are included in the Statement of NetPosition. The lnternal Service Fund, which is the Commission's only proprietary fund,consists of the operations of the office building acquired by the Commission in 1992 toprovide office space for the Commission, its individual programs, and several third parties. ltis also used to account for various activities such as accounting, human resources, clericalsupport, copying, information technology, vehicle pool and receptionist on a fee for servicebasis. The fees are adjusted periodically to provide for a break-even result. The lnternalService Fund also accounts for the Commission's advance funding of its employee accruedvacation and sick leave policy.

Proprietary funds distinguish operating revenues and expenses from non-operating items.Operating revenues and expenses generally result from providing services and producingand delivering goods in connection with the proprietary fund's principal ongoing operations.Operating expenses for the proprietary fund includes the cost of personnel and contractualservices, supplies and depreciation on capital assets. All revenues and expenses notmeeting this definition are reported as non-operating revenues and expenses.

C. Measurement Focus, Basis of Accounting and Financial Statement Presentation

The government-wide and proprietary fund financial statements are reported using theeconomic resources measurement focus and the accrual basis of accounting. Revenue isrecorded when earned and expenses are recorded when a liability is incurred, regardless ofthe timing of related cash flows. Grants and similar items are recognized as revenue as soonas alleligibility requirements imposed by the provider have been met.

Governmental Fund financial statements are reported using the current financial resourcesmeasurement focus and the modified accrual basis of accounting. Revenues are recognizedas soon as they are both measurable and available. Resources are considered to beavailable when they are collectible within the current period or soon enough thereafter to payliabilities of the current period. For this purpose, the Commission considers revenue to beavailable if it is collected within 60 days of the end of the current fiscal period. Expendituresgenerally are recorded when a liability is incurred, as under accrual accounting. Debt serviceexpenditures are recorded only when payment is due.

Expenditure-driven grants are recognized as revenue when the qualifying expenditures havebeen incurred and all other grant requirements have been met. Grant revenue, membershipdues, contract services, and interest are susceptible to accrual. Most other revenue itemsare considered to be measurable and available only when cash is received by theCommission.

39



NOTE 1 . GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTTNG POLTCTES (CONT',D.)

When the Commission incurs an expenditure or expense for which both restricted andunrestricted resources may be used, it is the Commission's policy to use restricted resourcesfirst, then unrestricted resources.

D. Cash Match Allocations

ln accordance with terms and provisions of the various grant contracts, the Commission isgenerally required to provide a specified percentage of matching funds to support the grantprograms. Matching funds of $26,192 have been reported as transfers from the General Fundto the major and other governmental funds in the accompanying basic financial statements.

E. Local ln-kind Services and Cash Match

Personnel services, goods and cash contributed by subcontractors and local governmentsare recorded as revenue when they serve as the matching funds required under theprovisions of grants. Offsetting charges of equal amounts are recorded as expenditures ofthe appropriate grant project.

The value assigned to personnel services of volunteers is based upon the rates paid forsimilar work in other state or local governments or on the federal minimum wage. The valueassigned for use of space is based on the estimated fair market value of the space.

F. Employees' PensionPlan

Substantially all of the Commission's 40 plus employees are covered by a single employermoney purchase plan, which is a defined contribution pension plan. The Commission isrequired to contribute 14% of each employee's gross pay to the plan. Employees are requiredto contribute 5%. Employees are fully vested immediately to the extent of their contributionsand are vested in the contributions made by the Commission at 20% per year of service andare fully vested at the end of five years. Effective December 1, 1996, the Commissiontransferred responsibility for plan administration to ICMA Retirement Corporation andadopted ICMA's prototype plan. Under this arrangement, employees deal directly with ICMAin all matters except for transfer of contributions. Upon payment of its annual contribution tothe plan, the Commission has no further liability relating to pension matters. The amount ofthe contribution is not based on an actuarialdetermination.

The Commission's total payroll and covered payroll in físcal year 2014 were bothapproximately $2 million. During the year, the Commission contributed approximately$286,000 (14% of covered payroll) to the plan, and its employees made contributions ofapproximately $102,000 (5o/o of covered payroll).

40

PANHANDLE REGIONAL PLANNING COMM¡SSION

Notes to Financial Statements (Gont'd.)September 30,2014

NOTE I - GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTING POL|CTES (CONT'D.)

Building and improvementsFurniture and equipment

G. lndirect Cost Rate

Administrative costs not directly allocable to specific projects are recorded in the GeneralFund and charged as indirect costs to different programs. Such costs are recorded astransfers from the major and other governmental funds to the General Fund in theaccompanying Statement of Revenues, Expenditures and Changes in Fund Balances -Governmental Funds.

lndirect costs are collected from the various funds based upon an indirect cost rate applied toeligible expenditures. The Commission's indirect cost rate is based upon prior costexperience. ln 2014, the Commission submitted its indirect cost plan to its state cognizantagency, the Texas Workforce Commission.

H. CapitalAssets

Capital assets, which include land, building and improvements, furniture, and equipment, arereported in the governmental activities column in the government-wide financial statementsand in the fund financial statements for the proprietary fund. All capital assets are recordedat historical cost, or estimated fair value, if donated. Renewals and betterments arecapitalized. A capitalization threshold of $5,000 is used.

Capital assets are recorded as expenditures in the governmental funds (Special RevenueFunds or General Fund).

Depreciation of buildings and improvements and furniture and equipment is being providedon the straight-line method over the following periods:

Years

15-303-4

L Unearned Revenues

Unearned revenues are recorded for the unexpended portion of monies received that arerestricted for specified purposes.

J. Governmental Fund Balances and Proprietary Fund Net Assets

Governmental Fund balances are classified as follows:

Nonspendable fund balance - represents amounts that cannot be spent because they areeither not in spendable form (such as inventory or prepaid insurance) or legally required toremain intact (such as notes receivable or principal of a permanent fund). The Commissionhad no nonspendable fund balance as of September 30,2014.

41



NOTE I . GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTTNG POLTC¡ES (CONT'D.)

Restricted fund balance - represents amounts that are constrained by external parties,constitutional provisions or enabling legislation. The restricted fund balance of $379,800 isthe amount of funds advanced to the Commission by local banks or other entities, along withapplicable earnings set aside to be used in the program, pursuant to the CommunityReinvestment Act for the purpose of funding low-interest financing for low and mediumincome businesses.

Committed fund balance - represents amounts that can only be used for a specific purposebecause of a formal action (passage of resolution) by the Commission's Board of Directors.Committed amounts cannot be used for any other purpose unless the Board of Directorsremoves those constraints by taking the same type of formal action. Committed fund balanceamounts differ from restricted balances in that the constraints on their use do not come fromoutside parties, constitutional provisions, or enabling legislation. The Commission had nocommitted fund balances as of September 30,2014.

Assigned fund balance - represents amounts which the Commission intends to use for aspecific purpose, but that do not meet the criteria to be classified as restricted or committed.lntent may be stipulated by the Board of Directors or by the Finance Director to whom theBoard delegated authority. The assigned balance in the General Fund was $937,170 and$23,370 in the Special Revenue Funds as of September 30, 2014.

Unassigned fund balance - represents amounts which are unconstrained in that they may bespent for any purpose. The unassigned balance was $994,449 as of September 30,2014.

When an expenditure is incurred for a purpose for which restricted, committed, assigned, orunrestricted fund balance is available, the Commission considers amounts to have beenspent first out of restricted, then committed, then assigned, and finally unassigned funds.

Proprietary Fund net position results from the operation of the Commission's lnternal ServiceFund (primarily office rent and general office services). Deficits, if any, in the proprietary fundresults primarily from fair value rental charges being insufficient to cover depreciationestimates recorded by the fund. Deficit net position is periodically corrected through changesin rates charged for services in an attempt to bring the balance to zero.

K. Cash and Cash Equivalents

For purposes of the statement of cash flows, the Commission considers all highly liquidinvestments with a maturity of three months or less when purchased to be cash equivalents.

42



NOTE I - GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTTNG POLTCTES (CONT'D.)

L. Annual Budgets

The Commission prepares annual operating budgets using the modified accrual basis ofaccounting, based on expected revenues from the various state and federal grantoragencies. The grants relate to specific programs that contemplate revenues and expendituresover the lives of each program and generally have funding periods different from the budgetyear. The annual budget, which is approved by the Commission's General Membership, isbased on estimates of the portions of the various programs that will be completed during thefiscal year. The budgets are revised periodically, primarily when anticipated grants are ratifiedby the various funding agencies. Budget discussions, including revisions, are conducted bythe Commission's Board of Directors in open meetings. However, as the Commission has notaxing or oversight authority, the budgetary process is not one which culminates in anappropriation bill or an ordinance enacted into law. ln this respect, the budget for theCommission is not a "legally adopted budget" and the budget comparison schedulesconsidered required supplementary information have not been included.

NOTE 2 - CASH AND CASH EQUIVALENTS

The Commission is authorized by State law to invest the Commission's funds in demanddeposits, certificates of deposit or money market funds; obligations of U.S. government orU.S. government agencies; and obligations of the State or any county, school district, city orother municipality in the State.

At September 30,2014, the carrying amounts of deposits of the above accounts carried inthe name of the Commission were $2,956,684 while the bank balances were $3,031 ,017. Ofthe bank balances, $500,000 was covered by federal depository insurance and the remainderwas collateralized with a Federal Home Loan Bank security held by the pledging financialinstitution's agent in the Commission's name in the amount of $4,000,000.

GASB Statement No. 40 requires a determination as to whether the Commission wasexposed to the following specific investment risks at year end and if so, the reporting ofcertain related disclosures:

a. Credit Risk

Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill itsobligations. The ratings of securities by nationally recognized rating agencies aredesigned to give an indication of credit risk. At year end, the Commission was notexposed to credit risk.

43



NOTE 2 - CASH AND CASH EQUTVALENTS (CONT',D.)

b. CustodialCreditRisk

Deposits are exposed to custodial credit risk if they are not covered by depositoryinsurance and the deposits are uncollateralized, collateralized with securities held by thepledging financial institution, or collateralized with securities held by the pledging financialinstitution's trust department or agent but not in the Commission's name.

lnvestment securities are exposed to custodial credit risk if the securities are uninsured,are not registered in the name of the government, and are held by either the counterpartyor the counterparty's trust department or agent but not in the Commission's name.

At year end, the Commission was not exposed to custodial credit risk

c. Concentration of Credit Risk

This risk is the risk of loss attributed to the magnitude of a government's investment in asingle issuer. At year end, the Commission was not exposed to concentration of creditrisk.

d. lnterest Rate Risk

This is the risk that changes in interest rates will adversely affect the fair value of aninvestment. At year end, the Commission was not exposed to interest rate risk.

e. Foreign Currency Risk

This is the risk that exchange rates will adversely affect the fair value of an investment.At year end, the Commission was not exposed to foreign currency risk.

Restrictions on General and Special Revenue Funds are restricted to the respective reservefund balances in those funds, pending expenditure for the purpose for which those cashamounts were intended. These restrictions generally do not extend to segregation of cash;however, interest-bearing accounts and/or interest income allocation are required undercertain programs.

NOTE 3 - FEDERAL AND STATE ADMINISTERED GRANT RECEIVABLES

Federal and state administered grant receivables consist primarily of accrued revenues forreimbursement of expenditures under various programs and grants. All amounts areexpected to be collected within the next year.

44



NOTE4. CAPITALASSETS

Capital asset activity for the year ended September 30,2014 is as follows:

BeginningPrimary Government Balance lncrease DecreaseGovernmental Activities:

Capital assets not being depreciated:Land $80,000$-$80,000

Capital assets being depreciated:Building and improvementsFurniture and equipmentTotal capital assets being depreciated

Less accumulated depreciation for:Building and improvementsFurniture and equipment

Total accumulated depreciationTotal capital assets being depreciated,

net

709,7503,089,8653,799.615

393,014393,014

66.219

66,219

44.44844.448

Ending

Balance

748,5323.572.2834.320.815

5,570,836 ( 172,634\ 21,771 5,376,431

Governmental activities capitalassets, net $5-650-836 ($172*03Ð $21-711 $5*456lß1

Depreciation expense was charged to functions (programs) of the Commission as follows

General GovernmentWorkforce DevelopmentAging ServicesEmergency CommunicationsEmergency ManagementWater Planning DevelopmentSolid Waste PlanningEconomic DevelopmentCriminal Justice ProgramsTransportation PlanningEnvironmental Ed ucation

Total depreciation expense - governmental activities

$ 1,93029,1 68

5,50078,229

449,284601315254210154

3

$565*048_

45



NOTES - MICRO.LOAN PROGRAM

The Commission operates the Amarillo MSA Micro-Loan Program, which was originallyfunded during the year ended September 30, 2000. Loans under the program primarily targetlow to moderate income individuals in the Potter and Randall County area who are in need ofbusiness financing. ln addition, the Commission also operates the Rural Micro-Loan Programwhich began during the year ended September 30, 2003, which was funded by a $20,000contribution from the Texas Panhandle Regional Development Corporation. This contributionwas a match requirement which enabled the program to receive $200,000 of additional USDAcontributions. This micro-loan program targets small businesses in the 24 county regionsurrounding Potter and Randall counties that will commit to hiring one additional employee.The equity requirement for both programs for an existing business is 20%, while for start-upbusinesses the equity requirement is 30%. The length of the loans coincides directly with theuse of the proceeds. Available loan amounts range from $2,000 to $20,000 and carryinterest rates ranging from 2o/o below Wall Street Journal prime to 2o/o above.

During the year ended September 30,2014, one (1) new loan for $23,750, was issued to aqualified borrower through these programs. lnterest income totaling $12,003 was received.The Commission can use $9,232 to offset general expenditures and the other $2,771 isreinvested into the program. No loans were in default as of September 30,2014.

Based on an analysis of each outstanding loan at September 30, 2014, management hasestablished an allowance for bad debts of $28,550 relative to the $175,694 of loansoutstanding as of September 30, 2014. The net outstanding balance, $147,144 atSeptember 30, 2014, is included in the other assets caption in the Government-wideStatement of Net Position and the Governmental Funds Balance Sheet.

NOTE 6 - INTERFUND BALANCES AND ACTIVITIES

1. Due To and Due From Other Funds

At September 30, 2014, the due to and due from other funds consisted of the following:

lnterfund lnterfundReceivables Payables

General FundTexas Workforce CommissionTexas Department of Aging and Disability ServicesOther Governmental Fundslnternal Service Fund

$407,22111 ,719

154,590206,496

Totals $280-02ô $Z80J2O

All balances are for short-term loans and are expected to be repaid within one year.

46



NOTE 6 - TNTERFUND BALANCES AND ACTTV¡T|ES (CONT'D.)

2. Transfers To and From Other Funds

Transfers to and from other funds during 2013-14 consisted of the following

Transfers From

Other Governmental Funds

Texas Department of Agingand Disability Services

Commission on SteteEmergency Commun¡cations

Texas WorkforceCommission

General Fund

General Fund

Transfers To

General Fund

General Fund

General Fund

Generel Fund

Other Governmental Funds

49,34'l lndirect cost allocations

128,727 lndirect cost allocations

Amount

$ 68,44s

83,757

1,371

24,821

Reason

lndirect cost allocations

lndirect cost allocations

Cash match requirements

Cash match requirementsTexas Department ofAging and Disability

Total $3561162

NOTET . LEASECOMM¡TMENTS

The Commission leases office equipment under operating lease agreements which havelease terms in excess of one year with yearly commitments as follows:

$11,41711,4176,447

Totals $29.281

Lease expense incurred for 2014 under all non-cancellable operating leases was $11,417.Such amount is included in equipment rental and maintenance, pr¡marily in the lnternalService and Special Revenue Funds. ln addition, approximately $21,700 of satellite officerental not governed by long-term contracts is included in workforce center costs of certainTexas Workforce Commission programs.

NOTES . LONG.TERMOBLIGATIONS

The Commission has financed the acquisition of its office building and improvements throughlong-term borrowings. ln addition, the Commission has a liability for compensated absences.Activity for the year ended September 30,2014 is as follows:

201520162017

47



NOTE I - LONG-TERM OBLTGATTONS (CONT'D.)

Beginning

BalanceEnding

Balance

$ 646,401

407,221

$lJr53S22

Total

Due in

One Year

$50,098

47,837

$ez*935

4.650/o rcal estate lien note, due1'l I'l 1 124, including interest,

secured by lien on real property $ 694,262 $ -

Compensated absences (Note 9) * 379.855 294.086

Total long-term obligations $1Ã7Ala $29!L080

* Compensated absences are liquidated by the lnternal Service Fund.

Additions Deletions

$ 47,861

266.720

$314.5it1

Debt service requirements of the note for the years subsequent to September 30, 2014 areas follows:

Year

201520162017201820192020 -242025

Principal

$ 50,09852,68755,30157,96560,758

350,56019.032

lnterest

$ 29,64327,05424,44021,77618,98348,144

146

$ 79,74179,74179,74179,74179,741

398,70419,178

Total $646J101 $lf0*1-t!6 $El_0É82

lnterest expense incurred on the note for 2014was $31,571. The lnternal Service Fund isused to repay this note.

NOTE 9 - ACCRUED VACATION AND SICK LEAVE

Employees in permanent full{ime positions with less than two years of service accumulateannual vacation leave at a rate of ten days per year. Employees with two or more years ofservice receive an additional day for each full year of serv¡ce in excess of three years.

The maximum annual accumulation of vacation leave is 30 working days per year. Themaximum accumulation of vacation leave is equal to two years accrual. One-half of theannual leave accrued in excess of the maximum accumulation has been deposited in anindividual deferred compensation account (Note 1 0).

Employees in permanent full{ime positions accumulate sick leave at the rate of ten hours permonth. Employees may accumulate up to g0 days of sick leave, but are vested only up to 30days.

48



NOTE I - ACCRUED VACATTON AND S|CK LEAVE (CONT'D.)

Accrued annual vacation leave and sick leave included in the accrued expenses/expenditurescaption in the government-wide statement of net position and the governmental activitieslnternal Service Fund statement of net position was $407,221 at September 30, 2014. Allcompensated absences for vacation and sick leave are advance funded to ensure funds areavailable.

NOTE 10. DEFERRED COMPENSAT¡ON PLAN

The Commission offers its employees a deferred compensation plan created in accordancewith lnternal Revenue Code Section457. The plan, available to all Commission employees,permits them to defer a portion of their salaries until future years. The Commission funds allcompensation deferred under the plan. The deferred compensation is not available toemployees until termination, retirement, or unforeseeable emergency and is available toemployees' beneficiaries in case of death.

During 1997 changes were made in laws governing IRS Code Section 457 deferredcompensation plans requiring certain plan amendments by the Commission whereby theCommission became trustee of the plan assets which are held by ICMA RetirementCorporation, an independent administrator which makes all investment decisions. Theseassets are invested for the sole benefit of plan participants and their beneficíaries and maynot be diverted for any other use.

ln management's opinion, the Commission has no liability under the plan once theappropriate payments are made.

NOTE 11 - CONTINGENCIES

The Commission participates in grant programs which are governed by various rules andregulations of the grantor agencies. Costs charged to the respective grant programs aresubject to audit and adjustment by the grantor agencies. Therefore, to the extent that theCommission has not complied with the rules and regulations governing the grants, refunds ofany money received may be required and the collectability of any related receivable may beimpaired. ln the opinion of the Commission, there are no significant contingent liabilitiesrelating to compliance with the rules and regulations governing the respective grants;therefore, no provision has been recorded in the accompanying basic financial statements forsuch contingencies.

NOTE 12 - RISK MANAGEMENT

The Commission manages its risk from losses arising from physical damage to its assets orthose purchased through state and federal grants, as well as claims and judgments, whichmay arise from employees or others (including worker's compensation claims) through thepurchase of commercial insurance. During the year ended September 30, 2014, there wasno appreciable reduction in the amounts or nature of coverage. ln addition, there have beenno losses, claims or judgments in excess of insurance coverage during the three-year periodended September 30, 2014.

49



NOTE I3 - RESTRIGTED AND ASSIGNED FUND BALANGES

Amounts reported as restrictions and assignments of fund balance at September 30, 2014 onthe balance sheet - governmental funds consist of the following:

GeneralFund

OtherGovernmental

FundsRestricted:Microloan Programs

Assiqned:Local CashI ntergovernmental Grantsand Contracts

Other

TotalAssigned

s379.800 $ -

23,370

s23.370

$

Total

$379.800

50

COMBIN ING FINANGIAL STATEMENTS

51


Gombining Balance Sheet

Nonmajor Governmental Funds

TexasDepartment

ofPublicSafety

TexasWater

DevelopmentBoard

$ 41,417

118,370192,31112,09542,572

$ 246,978 159,787

$ 55,717160,251

7,640223,608

159,787

159,787

23,37023,370

$ 246,978 159,787

TexasCommission

onEnvíronmental

QualityAssets

Cash and cash equívalentsReceivables (net):

Due from grantorsAccounts receivable

Other assets

Totalassets

Liabilities and Fund BalancesLiabilities:

Accounts payableDue to other fundsDeferred grant revenue

Total liabilities

Fund balances:Assigned

Totalfund balances

Total liabilities and fund balances

18,496

73

18,569

5,141

13,42918,569

18 569

52

u.s.Department

ofCommerce

Office of theGovernorCriminalJusticeDivision

TexasDepartment

ofTransportation

33J23

EnvironmentalEducation

Associationof New Mexico

TotalNonmajor

GovernmentalFunds

59,913

45,000 7,174 395,97812,09542,645

45,000 7,174 33,123 510,631

6987,644

36,658

1,6965,478 33,123

223,039206,496

57 72645 000 7,174 33,123 487,261

23,37023 370

45 000 7,174 33,'123 510,631

53


Combining Statement of Revenues, Expendituresand Ghanges in Fund BalancesNonmajor Governmental Funds

Forthe Year Ended September 30,2014

TexasDepartment

ofPublicSafety

TexasWater

DevelopmentBoard

TexasCommission

onEnvironmental

QualityRevenues

lntergovernmental grants and contractsLocalcash and in-kindProgram income:

PRPClnterest income

Total revenues

ExpendituresEmergency managementWater development planning

Solid waste planning

Economic developmentCriminal justice programs

Transportation planning

Environmental educationTotal expenditures


Other financing sources (uses):Transfers inTransfers out

Net change in fund balances

Fund balances, beginning

Fund balances, ending

292,594 158,639

'141 1341,98s,320 292,735 158,773

1,950,071

291,934153,314

1,950,071 291,934 153,314

35,249 5,459

1,371958) (801) (5,45e)

2,662

20 708

$ 23,370

$ 1,956,70828,612

801

54

U.S.Department

ofCommerce


TexasDepartment

of


Associationof New Mexico

TotalNonmajor

GovernmentalFunds

45,00093,830

100,786

5,005

1,4902,637,825

123,932

5,005275

138 830

123,679

105,791 84,098 1,490 2,767,037

102,056

1,950,071291,934153,314123,679102,05674,920

1,3272,697,301

74,9201,327

123,679 102,056 74,920 3271

15,151

(15,151)

3,735

(3,735)

9,178

(9,178)

163 69,736

(163)1,371

(68,445)

2,662

20 708

23,370

55

SUPPORTING SCHEDULES

56

COMBINING FINANCIAL SCHEDULES

ALL SPECIAL REVENUE FUNDS

57


Special Revenue Funds

These funds account for revenues and expendítures of specific revenue sources thatare legally restricted for specified purposes. These include the following:

Texas Workforce Gommission - To account for grant funds received from the U.S.Department of Labor, U.S. Department of Health and Human Services, U.S.Department of Agriculture, and the State of Texas for implementation of the Workforcelnvestment Act, Employment and Training Assistance, Employment Services,Temporary Assistance for Needy Families, Child Care Services, and Administration ofFood Stamp Program. Thesq funds are accounted for in accordance with the UniformGrant and Management Standards, State of Texas.

Texas Department of Aging and Disab¡l¡ty Services - To account for grant fundsreceived from the U.S. Department of Health and Human Services and the State ofTexas to administer programs for the elderly in the areas of social and nutritíonalservices. These funds are accounted for in accordance with Federal Regulationsgoverning the Administration of Grant, Title 45, Parl 74 and the Uniform Grant andManagement Standards, State of Texas.

Gommission on State Emergency Gommunications - To account for grant fundsremítted by telecommunication service providers to the State of Texas to fund thecontinuing operations of the 9-1-1 Emergency Communications Network that havebeen restricted by Texas statute for development, implementation, and operation ofregional 9-1-1 services. These funds are accounted for in accordance with theUniform Grant and Management Standards, State of Texas.

Texas Department of Public Safety - To account for grant funds from the U.S.Department of Homeland Security and the U.S. Department of Transportation to assistPanhandle counties with the development of emergency management and hazardmitigation plans. These funds are accounted for in accordance with the Uniform Grantand Management Standards, State of Texas.

Texas Water Development Board - To account for grant funds received from the Stateof Texas for the development of a comprehensive water planning process on both aregional and a statewide basis, which was mandated by Senate Bill 1. The funds areaccounted for in accordance with the Uniform Grant and Management Standards, Stateof Texas.

Texas Commission on Environmental Quality - To account for grant funds from theState of Texas to be used in the implementation and coordination of a rural solid wastedisposal plan. These funds are accounted for in accordance with the Uniform Grantand Management Standards, State of Texas.

58

U.S. Department of Commerce - To account for grant funds from the U.S. Departmentof Commerce through the Economic Development Administration for the preparation ofa regional overall economic development plan, to provide technical assistance to citiesand counties in the preparation of loan applications and to work to secure alternativefunding from public and private sources. These funds are accounted for in accordancewith Office of Management and Budget's Common Rule.

Office of the Governor Griminal Justice Division - To account for grant funds fromthe State of Texas for law enforcement and trainíng, planning and technical assistance,and for prioritizing of criminal justice projects in the 26-county arca. These funds areaccounted for in accordance with the Uniform Grant and Management Standards, Stateof Texas.

Texas Department of Transportation - To account for grant funds received from theU.S. Department of Transportatíon for the development of a regional publictransportation service plan. These funds are accounted for in accordance with theUniform Grant and Management Standards, State of Texas.

Environmental Education Association of New Mexico - To account for grant fundsreceived from the United States Environmental Protection Agency for the advancementof environmental education in Region 6 through a project entitled "Kids Owning theEnvironment". The funds are accounted for in accordance with the Uniform Grant andManagement Standards, State of Texas.

This subsection presents statements for all Special Revenue Funds. Additionally, tocomply with information required by grantors, combining schedules of revenues,expenditures and changes in fund balances and/or supplemental schedules ofrevenues, expenditures and changes in fund balances for individual grants areincluded, which have been prepared to conform to grant reporting requirements. Thedifference between these schedules and the combíning schedules of revenues,expenditures and changes in fund balances is that the Commission's cash match andthe indirect cost allocated to Special Revenue Funds have been classified as revenuesand expenditures in the supplemental schedules on pages 64 - 157 to conform to grantreporting requirements but have been classified as transfers to and from the generalfund in the combining statement of revenues and expenditures on pages 62 - 63.

59


Combining Balance Sheet - All Special Revenue Funds

September 30,2014

TexasWorkforce

Commission

TexasDepartment


Services

Commissionon State


TexasDepartment

ofPublic Safety

TexasWater

DevelopmentBoard

Assets

CashDue from grantor agenciesAccounts receivableOther assets

Liabilities:Accounts payableDue to general fundUnearned revenue

Total liabilities

Fund balances:Assigned

Total liabilities and fundbalances

$745,538

21,403

$ 766,941

395,343192,311

12,09542,572

41,4'17118,370273,824

1,816272 38,718

Total assets

Liabilities and Fund Balances

275,912 434,061 246,978 159,787

$ 755,22211,719

121,218154,590

104

41,629 55,717160,251

159,787

392,432 7 640

766 941

$ 766,941

275 912 434,061 223,608 159,787

23,370

275,912 434,061 246,978 159,787

60

TexasCommission

onEnvironmental

Quality

U.S.Department

ofCommerce


TexasDepartment

ofTransportation


Associationof New Mexico Total

18,496

73

45,000 7,174 33,123455,256

1,415,34013,911

103,038

18,569 45,000 7,174 33j23

5,14',1 6987,644 33,123

13,428 36 658

18,569 45,000 7,174 33,123

18,569 45,000 7,174 33,123

1,987,545

1,6965,478

1,141j08372,805450,262

'l,964,175

23,370

1,987 ,545

61

PANHANDLE REGIONAL PLANNING GOIUIMISSION

Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - All Special Revenue Funds

Year ended September 30,2014

TexasWorkforce

TexasDepartment


Services

Commissionon State


TexasDepartment

ofPublic Safetyrssron

Revenues:FederalgrantsState grants:Federal flow-throughNon-federal

Localcash and in-kindProgram income:

PRPCSubcontractor

lnterest incomeTotal revenues

Expenditures - Current:Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient paymentsClient supportive servicesClient trainingLocalcash, in-kind and program incomeSubcontractor costsWorkforce center costs9-1 -1 system expenditures

CapitaloutlayTotal expenditures

Excess (deficiency) of revenuesover expenditures

Other financing sources (uses):Transfers from other fundsTransfers to other funds

Total other financing sources (uses)Excess revenues and other sources over

(under) expenditures and other usesFund balance, beginning of year

Fund balance, end of year

13,120,144 731 357 1,962,053 1,985,320

$

10,486,3802,600,630

33,134

1,656,156129,349770,108

20,338155,406

1,960,600748

1,956,708

28,612

705

475,36822,48239,557

253,941256

62,765108,513

7,876,168738,346

500,34112,5835,600

129,473

35,734

1,223,290

765,400

240,36319,53818,812

104,646

19,423

1,'t08,477401,453

187,22711,1627,762

66,653

4,403

7,8391,436,8413,187,088

196,484

30,449 228,18412,99't,417 1 1,912,712 1 950

128 727 58,936 49,34'l 35,249

(128,727)(128,727)

24,821(83,757)(58,e36)

(4e,341)(49,341)

1,371(33,e58)(32,587',)

2,66220,708

$

62

23,370

TexasWater

DevelopmentBoard

TexasCommission

onEnvironmental

Quality

u.s.Department

ofCommerce


TexasDepartment

ofTransportation


Associationof New Mexico otal

45,000

93,830

84,098

1,490

45,000

14,183,3425,242,598

927,922

292,594 1s8,639

141 134

100,786

5,005 25,343155,406

980292,735 158 773 138,830 105,791 84,098 1 490 20,580,591

5,777 22,3705,639

21413,0981,996

849 3,241

283,312 108,752

97,6983,426

43316,455

5,667

24,491

5,835

170

71,560

61,15156

13,374

748

39540

1,615,53474,88672,417

606,011256

132,591108,513

9,099,458738,346773,239

5,087,553196,484

1,108,477660,086

339

291 934 153,314 123,679 102,056 74,920 1 327 20,273,951

306,740801 5,459 1 5,1 51 3,735 9 178 163

26,192(801) (5,459) 15 't51 (3,73s) (e,178) (163)(801) (5,459) (15,1s1) (3,735) (e,178) (163) (304,078)

2,66220 708

63

23,370


Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds

TEXAS WORKFORCE COMMISSION


WIAchitdCare

OtherPrograms Total

Revenues:State grants

Federal flow{hroughNon-federal

Localcash and in-kind

Total Revenues

Expenditures:Current

Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsI ndirect cost allocationClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures

Excess of revenues over expenditures

Fund balance beginning of year

Fund balance end ofyear

2,285,991 9,060,043 1,774,110 13,120,144

$ 2,285,991 6,639,4772,387,432

33,134

1,560,912213J98

10,486,3802,600,630

33,1 34

122,3585,3012,308

90,31378

18,37736,97474,04'l

306,097596,040956,16563,10414,835

282,0338,864

34,302109,051

8222,56561,039

7,293,772142,296

1,061,44741,385

3,217

70,9778,3172,947

54,57796

21,82330,71434,472

276,29920

1,169,47691,99512,397

475,36822,48239,557

253,941256

62,765128,727108,513

7,876,168738,346

3,187,088'196,48430,449

2.285,991 9,060,043 1,774,110 13 120 144

$

64



TEXAS WORKFORCE COMMISSION .WORKFORCE INVESTMENT ACT


2013Trade Act

2014Trade Act

2012Adult

2013Adult


Federal flow{hrough

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost alfocationClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures




$ 145 3,491

145 3,491

510,577

510,577

13,38916

9,438

16,0801,427

94115,047

19

4,4417,529

129

16

145

222,801

3,491114,770312,26022,49311,8603,710

(4,24O)

3,491 21,426 510,577

s

65

447,942

447,942

2014Youth

'118,464

118,464

2014Adult

2012Youth

2013Youth

2012Dislocated

Worker

2013Dislocated

Worker

2014Dislocated

Worker Total

168,212 774,513 2,285,991

168,212 774,513 2,285,991

2 85010839

648þ

:'u

14,33917

10,107

233,000

17,0991,401

59815,154

174,0817,644

56,25449,26365,672

218,7259,7392,295

3,77010838

6945

1,077

17,7879,418

19,79258,2676,2391,279

21,80327

15,369

364,561

1,635

124,781

27,3772,007

62422,542

21

5,85211,423

108,791107,228459,30324,3524,993

5,65119068

1,18510

1,969

25,75176,8367,502

122,3585,3012,308

90,31378

18,37736,97474,041

306,097596,040956,16563,10414,835

22,22061,856

94,573 27,486 447,942 118,464 168,212 774,513 119,162 2,285,991

66


Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION

Year ended September 30, 2014

Grant Name:

Grant Number:

Grant Term:

Trade Act Services for Dislocated Workers

01 13TRA000 (853)

October 1,2012 to October 3'1,2013

Actual20't4

$ l¿s

Prior years Total


Federal flow-through

Total Revenues


lnternal service chargeslndirect cost alfocationClient supportive servicesClient training

2,906 3,051

145 2,906 3,051

12916

1291661

2,84561

2,845

Total Expenditures



Fund balance end of year

145 2,906 3,051

s

67


Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual



Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-education and training

Totaf cost category


01 13TR4000 (853)

October 1,2012 to October 31,2013

ActualBudget 2014 Prior years Total

$ 476 1459 524 2,906

1452,906

$ 10 000 145 2,906 3,051

68





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Client training

Total Expenditures





0114TR4000 (854)

October 1,20'13 to December 31, 2014

Actual20't4 Prior years Total

$ 3,491 3,491

3,491 3,491

3,491 3,491

3 491 3,491

$

69





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-education and training

Totalcost category


0114TRA000 (854)

October 1,2013 to December31,2O14


$ 476524 3,4919 3,491

$ 10,000 3,491 3,491

70





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures



Workforce lnvestment Act - Adult

0112W1A000 (913)

July 1, 2012to June 30, 2014

Actual2014

$ 21,426

21,426

13,38916

9,438

222,801

(4,240)

21,426

Prior years Total

520,914 542,340

520,914 542,340

11,378852234

21,36418

3,9975,770

75,076238,885154,064

8,788488

24,767868234

30,80218

4,0198,571

75,076238,885149,824

8,788488

520,914 542,340

Fund balance end of year $

7T





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/intensive servicesDirect program-education and trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportation

Total cost category


0112Wr4000 (913)

July 1, 2012to June 30,2014


$ 54,234149,563240,789

15,5159,067

12,54460,628

2s,666(71,717)65,000

2,477

28,568221,280175,789

15,5156,590

12,54460,628

54,234149,563240,789

15,5159,067

12,54460,628

ç s42,340 2't,426 520,914 542,340

72



TEXAS WORKFORCE COMM ISS ION


Grant Name:

Grant Number:

Grant Term:



Total Revenues



Capitaloutlay

Total Expenditures




0113WrA000 (914)

July 1,2013 to June 30,2015

Actual20't4

$ 5'10,577

510,577

Prior years Total

510,577

510,577

't6,080

1,427941

15,04719

4,44',1

7,5291'14,770312,26022,49311,8603,710

16,0801,427

94115,047

194,4417,529

114,770312,26022,49311,860

3 710

510,577 510,577


73


Supplemental Schedule of Expenditures by Cost Categoryand Expense Classificat¡on - Budget and Actual



Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/intensive servicesDirect program-education and trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportation

Total cost category


0113WrA000 (914)

July 1, 2013 to June 30, 2015

ActualBudqet 2014 Prior years Total

$ 53,11723,250

307,35216,95010,81962,'t7657,502

32,52823,250

307,35216,95010,81962,17657,502

32,52823,250

307,352'16,950

10,81962,17657 502

$ 531,166 510,577 510,577

74





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient supportive servicesClient trainingWorkforce center costs

Capitaloutlay

Total Expenditures





0114Wr4000 (915)

July 1,2014to June 30,2016

Actual4 Prior years

$ 94,573

94,573

Total

94,573

94,573

2,85010839

6486

87622,22061,8563,4122,558

2,85010839

6486

87622,22061,856

3,4122,558

94,573 94,573

$

75


SupplementalSchedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual



Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/íntensive servicesDirect program-education and trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportation

Total cost category


0114Wr4000 (91s)

July 1, 20'14to June 30,2016


$ 51,812374,996

61,4284,6622,5745,368

17,280

3,26161,4284,6622,5745,368

17,280

3,26161,4284,6622,5745,368

'17,280

$ 518,120 94,573 94,573

76





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures



Workforce lnvestment Act - Youth

0112WrY000 (943)

July 1, 2012to June 30, 2014

Actual2014

$ 27,486

Prior years Total

553,400 580,886

27 486 553,400 580,886

14,339't7

10,107

233,000

10,883852216

22,71218

3,7186,181

't49,77038,97261,937

247,37010,249

522

25,222869216

32,81918

3,7419,181

149,77038,97261,937

247,37010,249

522

27,486 553,400 580,886


77




Year ended Septembe¡ 30,2014

Grant Name:

Grant Number:

Grant Term:

Cost category:Administrationln school youth:

Direct program-core/intensive servícesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherS upport services-transportationSupport services-work related incentives

Out of school youth:Direct prog ram-core/i ntensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportationSupport services-work related incentives

Total cost category


0112WrY000 (943)

July 1, 20121o June 30,2014


$ 58,088

198,1038,'1836,1884,011

5888,7833,900

199,98954,1418,0285,5692,190

19,0524,073

30,602 58,08827,486

198,1038,1836,1884,011

5888,7833,900

r99,98954,1418,0285,5692,190

19,0524,073

198,'t038,1836,1884,011

5888,7833,900

199,98954,141I,0285,5692,190

19,0524,073

$ 580,886 27,486 553,400 580,886

7B





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures




0113WrY000 (944)

July 1, 2013 to June 30, 2015

Actual2014

$ 447,942

447,942

Prior years Total

70,281 518,223

70,281 518,223

17,099't,40"1

59815,154

174,0817,644

56,25449,26365,672

218,7259,7392,295

8,81337,88419,898

42

19,7831,531

66115,697

21

4,3017,644

56,25458,076

103,556238,623

9,7812,295

2,68413063

5434

220

447,942 70,281 518,223


79



TEXAS WORKFORCE COMM ISS ION


Grant Name:

Grant Number:

Grant Term:


Direct program-core/intensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherS uppo rt services-tra nsportationSupport services-work related incentives

Out of school youthDirect program-core/intensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherS u p po rt se rvices-tra nsportationSupport services-work related incentives

Total cost category


0113WrY000 (944)

July 1, 2013 to June 30, 2015


$ 53,911

100,05414,0497,3523,2041,230

10,944520

195,79289,657'11,945

6,8799,555

29,2044,816

33,022

100,0546,2255,7103,2041,2308,802

520

175,21259,447

9,78',1

6,1188,303

26,0024,3't2

7,8241,642

2,142

20,58030,2102,'t64

76"1

1,2523,202

504

33,022

100,054't4,0497,3523,204't,230

10,9M520

195,79289,65711,9456,8799,555

29,2044,816

$ 539,112 447,942 70,281 518,223

80



TEXAS WORKFORCE COMMISS ION


Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures




0114WrY000 (945)

July 1, 20141o June 30,2016

Actual2014 Prior years Total

$ 118,464

118,464

118,464

118,464

3,77010838

6945

1,07717,7879,418

19,78258,2676,2391,279

3,77010838

6945

1,07717,7879,418

19,78258,2676,2391,279

118,464 118,464


81

PANHANDLE REGIONAL PLANNING GOMMISSION




Grant Name:

Grant Number:

Grant Term:


Direct program-core/intensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-transportationSupport services-work related incentives

Out of school youth:D irect program-core/intensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportationSupport services-work related incentives

Total cost category


0114WrY000 (945)

July 1, 2014to June 30,2016


$ 52,788

380,6653,2222,058

677900408

57,'19616,5603,7571,5411,2015,6841,224

24,0363,2222,058

677900408

24,0363,2222,058

677900408

57,19616,5603,7571,5411,2015,6841,224

57,19616,5603,7571,5411,2015,6841,224

$ 527,881 118,464 118,464

82




Year ended Septembe¡ 30,2014

Grant Name:

Grant Number:

Grant Term:



Total Revenues



Capitaloutlay

Total Expenditures



Workforce lnvestment Act - Dislocated Worker

0112WrD000 (983)

July 1, 2012to June 30, 2014


$ 168 212 749,630 917,842

168,212 749,630 917 842

z',l,BO327

15,369

364,5611,635

124,781

19,5071,359

36035,994

295,7909,767

71,048201,175388,544

15,300757

41,3101,386

3605t,363

295,826

14,32872,683

201,175513,325

15,300757

168,212 749,630 I'17,842


83





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/íntensive servicesDirect program-education and tralningProgram management & supportRapid responseSubrecipient operating costsSupport services-otherS upport services-transportation

Transfer:Direct program-core/intensive services

Total cost category


0112WrD000 (983)

July 1, 2012to June 30,2014


$ 90,149369,733202,999

25,14616,34912,9485,229

65,289

130,000

41,79659,780

1

1,635

65,000

48,353309,953202,99825,14616,34912,9485,229

63,654

90,149369,733202,99925,14616,34912,9485,229

65,289

65,000 130,000

$ 917,842 168,212 749,630 917,842

84





Grant Name:

Grant Number:

Grant Term:



Total Revenues



Capitaloutlay

Total Expenditures




0113WrD000 (984)

July 1 , 2013 to June 30, 2015


$ 774,513 774,513

774,513 774,513

27,3772,007

62422,542

21

5,85211,423

108,791107,228459,30324,3524,993

27,3772,007

62422,542

21

5,85211,423

108,791107,228459,30324,3524,993

774 5'13 774,513


85





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/intensive servicesDirect program-education and trainingProgram management & supportRapid responseSubrecipient operating costsSupport services-otherS u pport services-transportation

Transfer:Direct program-core/intensive services

Totalcost category


0113WrD000 (984)

July 1,2013 to June 30,2015


$ 80,574312,366105,90923,234

1,51912,02168,44941,766

49,350312,366105,80923,234

1,51812,02168,44941,766

49,350312,366105,80923,234

1,518't2,02168,44941,766

160,000160,000 160,000

$ 805,737 774,513 774,513

86





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient trainingSubcontractor costsWorkforce center costs

Total Expenditures





0114WrD000 (98s)

July 1, 20'14to June 30,2016


$ 119,162 119 162

119 162119,162

5,65119068

1,18510

1,96925,75176,836

5,65119068

1,18510

1,96925,75176,836

7 502 7 502

119j62 't19,'t62

$

87





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect prog ra m-core/intensive servicesDirect program-education and trainingProgram management & supportRapid responseSubrecipient operating costs

Transfer:Direct prog ram-core/intensive servicesDirect prog ram-education and training

Total cost category


0114WrD000 (985)

July 1 , 2014 to June 30, 2016


$ 79,054596,930

5,7519,312

8223,669

75,000

4,6085,7519,312

8223,669

75,000

4,6085,7519,312

8223,669

75,00020 000 20 000 20 000

$ 790,538 119,162 119,162

88



TEXAS WORKFORCE COMMISSION .CHILD CARE


Child CareAttendanceAutomation

2013Child CareFormula

2014Child CareFormula


Federal flow-throughNon-federal

Localcash and in-kind

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal servíce chargesEquipment rental and maintenanceMlscellaneous and other costsI ndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures



$ 78,993 369,820 5,540,0061,181,91 I

78,993 369,820 6,721,917

82

10385,647(15,e1e)

227,4808,8644,395

108,96982

22,56554,347

5,266,41330,625

953,57541,385

3,217

78,993

78,993 369,820 6,721,9',17


89

2014Child Care

LocalMatch

2014TDFPS

Child Care

2015TDFPS

Child Care

Child CareDevelopmentFund Quality Total

464,292 186,366 6,639,4772,387,432

33,1341J08,124 97,397

33,134

497,426 1,108,'124 97,397 '186,366 9,060,043

497,4266,176

1,051,527506

92,759

29,907

127,58028,879

282,O338,864

34,302109,051

8222,56561,039

7,293,772142,286

1,061,44741,385

3,217

4,13250,421

497,426 1,108J24 186,366 9,060,043

90





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Subcontractor costs

Total Expenditures

Excess of revenues over expendítures



Child Care Attendance Automation Service

0114CAA000 (734)

October 1,2013 to November30,2014

Actual2014

$ zg,ggg

78,993

78 993

78,993

$

Prior years Total

78,993

78,993

78,993

78,993

91





Grant Name:

Grant Number:

Grant Term:

Cost category:CCAA direct care tracking

Child Care Attendance Automation Service

0l14cAA00o (734)

October 1,2013 to November30,2014


$ 80,000 78,993 78,993

Totalcost category $ 80,000 78,993 78,993

92





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplíes and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures



Child Care Services Formula Allocation

0113CCF000 (743)

October'1,2012 to October 31,2013


5,869,0541,159,048

7 102

$ 369,820

369,820

5,499,2341,159,048

6,658,282

82

10385,647(r 5,e1e)

227,5686,110

878125,935

7417,69750,806

5,173,97596,899

919,78836,4792,073

227,5686,110

878't26,017

7417,69750,816

5,559,62280,980

919,78836,4792,073

369,820 6,658,282 7 102


93





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationOperational costs/elig determinationQuality improvementDirect care at-riskDirect care ChoicesDirect care transitional

Total cost category

Chíld Care Servíces Formula Allocation

0113ccF000 (743)


ActualBudget 20't4 Prior years Total

$ 351,4051,000,396

116,6795,255,261

194,460109,901

(15,91e)365,s33

14,3415,773

351,3131,000,396

132,5984,889,728

180,1 19

351,4051,000,396

116,6795,255,261

194,460109,901

92

104 128

ç 7,028,102 369,820 6,658,282 7.028,102

94





Grant Name:

Grant Number:

Grant Term:



Total Revenues



Capitaloutlay

Total Expenditures




0114CCF000 (744)


Actual2014

$ 5,540,0061,'tg't,9't1

6,721 917

Prior years Total

5,540,0061,191,911

6,721,917

227,480I,8644,395

108,96982

22,56554,347

5,266,41330,625

953,57541,385

3,217

227,4808,8644,395

108,96982

22,56554,347

5,266,41330,625

953,57541,385

3,2't7

6,721,917 6 721 917


95



TEXAS WORKFORC E COMM ISSION


Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationOperational costs/elig determinationDirect care at-riskDirect care ChoicesDirect care transitionalQuality improvementTRS personnel costTRS promotion and supports

Total cost category


0114CCF000 (744)

October 1, 2013 to October 31 , 2014


$ 343,9701,037,6955,033,277

158,17274,96532,32436,209

5,305

343,9701,037,6955,033,277

158,17274,96532,32436,2095,305

343,9701,037,695s,033,277

158,17274,96532,32436,209

5,30s

$ 6,72't,917 6,721,917 6,72't,917

96





Grant Name:

Grant Number:

Grant Term:


Federal flow-throughLocalcash and in-kind

Total Revenues


Client supportive services

Total Expenditures




Child Care LocalMatch

0114CCM000 (754)

October 1,2013 to December31,2014


$ 464,29233,134

497,426

497,426

497,426

$

464,29233,'t34

497,426

497,426

497,426

97





Grant Name:

Grant Number:

Grant Term:

Cost category:Direct care for certifiedDirect care for donated/transferred

Total cost category

Child Care Local Match

0114CCM000 (754)

October 1,2013 to December31,2O14


$ 791,969302,960

397,044100,382

397,044100,382

$ r,094,929 497,426 497,426

98





Grant Name:

Grant Number:

Grant Term:


Non-federal

Total Revenues


Salaries and benefitslndirect cost allocationClient supportive services

Total Expenditures




Texas Department of Family and Protective Services Child Care

0114CCP000 (764)

September 1 , 2013 to August 31 , 2014


ç 1,108,124 80,421 1.188 ,545

1,108,124 80,421 1,199,545

50,4216,176

1,051,527

1.1 08,124

$

80,421

50,4216,176

1,131,948

BO 421 1,188,545

99





Grant Name:

Grant Number:

Grant Term:

Cost category:Administration for general protectiveAdministration for relative careAdministration for Title lV-BAdministration for Title lV-EDirect care for general protectiveDirect care for relative careDirect care for Title lV-BDirect care for Title lV-E

Total cost category


0114CCP000 (764)

September 1 , 2013 to August 31, 2014


$ 41,3825,4302,6007,185

969,099108,60651,998

'143,699

41,3825,4302,6007,185

770,983100,31549,209

131,020

56,6628,2912,789

't2,679

41,3825,4302,6007,185

827,645108,60651,998

143,699

$ 1,329,999 1,108,124 80,421

-::

1,188,545

100





Grant Name:

Grant Number:

Grant Term:


0115CCP000 (765)

September 1,2014 to August 31,2015


$ 97,397 97,397

97,397 97 397


Non-federal

Total Revenues


Salaries and benefitslndirect cost allocationClient supportive services

4,132506

92,759

4,132506

92 759

97,397Total Expenditures




97 397

$

101





Grant Name:

Grant Number:

Grant Term:

Cost category:Administration for general protectiveAdministration for relative careAdministration for Title lV-BAdministration for Title lV-EDirect care for general protectiveDirect care for relative careDirect care for Title lV-BDirect care for Title lV-E

Total cost category


01 15CCP000 (76s)

September 1,2014 toAugust 31,2015

ActualBudget 20't4 Prior years Total

$ 3,50648265

585794,562110,00016,000

140,000

3,50648265

58570,1139,6451,305

3,50648265

58570,1139,6451,305

11 696 11 696

$ 1,065,200 97,397 97,397

L02





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Supplies and materialsClient trainingSubcontractor costs

Total Expenditures




Child Care and Development Fund Quality

0114CCQ000 (774)


Actual2014

$ 186,366

Prior years Total

186,366

186,366 186,366

29,907127,58028,879

29,907127,58028,879

186,366 186,366

$

103





Grant Name:

Grant Number:

Grant Term:

Cost category:Quality improvementTRS personnel cost-staff support funding

Total cost category

Child Care and Development Fund Quality

0114CCQ000 (774)

October 1,20'13 to October 31,2014


$ 157,48728,879

'157,48728,879

157,48728,879

$ 186,366 186,366 186,366

104



TEXAS WORKFORCE COMMISSION -OTHER PROGRAMS


2013Choices

$ 92,331

2014Choices

2013SNAP

2014SNAP

2014SNAP

ABAWDRevenues:

State grantsFederal flow{hroughNon-federal

Total Revenues


Salaries and benefitsTravelSupplies and materialsI nternal service chargesEquipment rental and maintenanceMiscellaneous and other costsI ndirect cost allocationClient paymentsClient su pportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures



'105,653

92,331 1,061,337 27,266 236,873 105,653

3,571228

572,508

5319916

2,63212,145

69,1 58792

45,4473,8351,199

30,92862

1 5,1 5816,77730,625

139,959

731,01840,330

5,999

2,142582368

4,55517

3,6631,450

I84,324

2,608369

595,014

3462j69

965,02096,317

721

5915

7572

80225

7,353

17,850204

177,88358,990

128,4229,8081,534

95,088

92,331 1,061,337 27,266 236,873 105 653

$Fund balance end ofyear

l_05

2013Employment

Services

2014Employment

Services2014

NCPCEP

EmergencyUnemploymentCompensation

REA

Performancelncentive Award

ChoicesTotal

14,653 62,601 117,03745,320

201 10,838 1,560,912213,198

14,653 62,601 162,357 201 10,838 1,774,110

2,8562,660

11

1,297

2,77'l4,663

495,412

28

8,53231,4064,445

3,969584130

8,46210

2,'t972,4661,207

21,66320

116,4484,782

419

1

10,827

10

70,9778,3172,947

54,57796

21,82330,71434,472

276,29920

1J69,47691,99512,397

I

I1

11

94395

,663

I7 11

1

891

14,653 62,601 201 10,838 1,774,110

106





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal servíce chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures



Temporary Assistance for Needy Families/Choices

0113TAN000 (803)



$ 92,331 968,12999,385

1,060,46099,385

92,331 1,067,5',t4 1,159,845

3,571228

572,508

5319916

2,63212,14569,158

792

62,3122,882

66634,547

5611,47517,36847,029

132,977726,595

29,844

6s,8833,110

72337,055

61

11,79418,28449,661

145,122795,753

30,636763 7631

92,331 1.067 ,5'14 1,159,845


107




Year ended September 30, 20'14

Grant Name:

Grant Number:

Grant Term:

Cost category;AdministrationDi rect prog ram-core/intensive servicesMonitoringNon-recu rrent short-term servicesProgram management & supportSubrecipient operating costsS upport services-transportationSu pport services-work-related incentivesWork subsidy

Totalcost category

Temporary Assistance for Needy Familíes/Choices

01 13TAN000 (803)

October 1 , 20'12 to October 31, 2013


$ 10s,186799,358

11,26937,12122,51531,38397,5529,844

50,326

5,91567,385

104,7',t5795,120

't't,26937,12122,51531,38397,5529,844

50,326

2,3241,8152,4339,2't3

6082,638

98,800727,735

11,26934,79720,70028,95088,3399,236

47,688

$ 1,164,554 92,331 1,067,514 1,159,945

108

PANHANDLE REGIONAL PLANNING GOMMISSION




Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures




01 14TAN000 (804)



$ 965,02096,317

965,02096,317

1.061 ,337 1,061,337

45,4473,8351,199

30,92862

15,15816,77730,625

139,959731,0"t840,330

5,999

45,4473,8351,199

30,92862

15,158't6,77730,625

139,959731,01840,330

5,999

1,061 ,337 1.061 ,337

Fund balance end ofyear $

109





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect prog ram-core/intensive servicesMonitoringNon-recurrent short-term servicesProgram management & supportSubrecipient operating costsS u pport services-transportationSupport services-work-related incentivesWork subsidy

Total cost category


0114T4N000 (804)

October 1, 2013 to October 31 , 2014


$ 93,282778,877

10,35346,11020,8893t,04082,53711,312

87,067741,326

10,35346,11020,88931,04082,5371't,31230,703

87,067741,326

10,35346,11020,88931,04082,53711,312

30 703 30 703

$ 1,105,103 I,061,337 1,061,337

l_1_0





Grant Name: Supplemental Nutrition Assistance ProgramEmployment & Training

01 13SNE000 (813)



Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsI ndirect cost allocationClient paymentsClient supportive servicesSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures



$ 14,69512,571

175,62577,614

190,32090,185

27,266 253,239 280,505

7215915

7572

80225

7,35317,850

204

17,117670178

8,56515

2,8543,942

21

88,785121,688

8,741663

17,838729193

9,32217

2,9344,167

2',l

96,138139,538

8,945663

27 266 253,239 280,505


111


Supplemental Schedule of Expenditures by Cost Categoryand Expense ClassÍfication - Budget and Actual




0113SNE000 (813)



Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/intensive servicesMonitoringProgram management & supportSubrecípient operating costsSupport services-other than transportationSupport services-transportation

Total cost category

$ 25,288140,921

3,0497,598

10,37939,90356,236

1,45217,343

440677

3,9633,391

23,549120,996

3,0497,1589,702

35,94052,845

25,001138,339

3,0497,598

10,37939,90356,236

ç 283,374 27,266 253,239 280,505

LL2






0114SNE000 (814)

October 1, 2013 to September 30, 201 4


Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures



$ 177,88358,990

177,883s8,990

236,873 236,873

2,142582368

4,55517

3,6631,450

I84,324

128,4229,808'1,534

2,142582368

4,55517

3,6631,450

I84,324

128,4229,8081,534

236,873 236,873


113

PANHANDLE REGIONAL PLANNING COMNíISSION





01145NE000 (814)

October 1, 2013 to September 30, 2014


Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/intensive servicesMonitoringProgram management & supportSubrecipient operating costsSupport services-other than transportationS u ppo rt se rvices-tra n sportatio n

Total cost category

$ 7,745128,596

2,8244,0479,336

42,O0942,316

7,745128,596

2,8244,0479,336

42,00942,316

7,745128,596

2,8244,0479,336

42,00942,3't6

$ 236,873 236,873 236,873

L]-4





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaríes and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs

Total Expenditures




SNAP E&T ABAWD-Only Funding

0114SNA000 (814)

October 1,2013 to September 30,2014

Actual2014

$ 105,ô53

105,653

Prior years Total

105,653

105,653

2,609369

595,014

3462j69

95,088

2,608369

595,014

3462,169

95,088

105,653 105,653

$

115





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/intensive services

Total cost category

SNAP E&T ABAWD-Only Funding

0114SNA000 (814)

October 1, 2013 to Septembe¡ 30, 2014


$ 10,56s95,088

10,56595,088

10,56595,088

105,653$ 105,653 105,653

1L6





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravellnternal service chargesMiscellaneous and other costslndirect cost allocationClient supportive servicesSubcontractor costsWorkforce center costs

Capitaloutlay

WP Employment Services

0113WPA000 (833)

October 1,2012 to December31,2013


$ t+,osg 49,84'l 64,494

14,653 49,841 64,494

2,8562,660

39511

1,297

2,7714,663

14,653

6,010500

1,84318

3,94020

8,30227,664

'l 544

49,841

8,8663,1602,238

295,237

2011,07332,327

1,544

64,494Total Expenditures




rt7





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/intensive servicesProgram mgmt & supportTAN AdministrationTAN Direct program-core/intensive servicesTVLP operating grant activities

Total cost category


0113WP4000 (833)

October 1 ,2012 to December 31,2013


$ 18,05146,741

500979

8,8132,647

6,240(r,836)

457979

8,813

11,81135,383

2,647

18,05133,547

457979

8,8132,647

$ 77,731 14,653 49,841 64,494

118





Grant Name:

Grant Number:

Grant Term:



Total Revenues

Expendítures:Current

Salaries and benefitsSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationClient supportive servicesSubcontractor costsWorkforce center costs

Capitaloutlay


0114WPA000 (834)

October 1,2013 to December 31,2014


$ 62,601 62,601

62,601 62,601

9,6631,1191,947

495,4',12

288,532

31,4064,445

9,6631,1191,947

495,412

288,532

31,4064,445

Total Expenditures




62,601 62,601

$

1r- 9





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministratíonDirect program-core/intensive servícesTAN AdministrationTAN Direct program-core/intensive servicesTVLP operating grant activities

Total cost category


0114WPA000 (834)

October 1,2013 to December 31,2014

BudgetActual

years otal

$ 21,09060,699

1,',t1510,0382,647

15,95632,845

1,11510,0382,647

1s,95632,845

1,11510,0382,647

$ 95,589 62,601 62,601

r20





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal servíce chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationGlient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs

Capitaloutlay

Total Expenditures



Non-Custodial Parent Choices Program

01 14NCP000 (894)

September 1, 2013 to September 30, 2014

Actual2014

$ 117,03745,320

162,357

Prior years Total

(501) 116,53645,320

(501) 161 856

3,969584130

8,46210

2,1972,4661,207

21,66320

1"t6,4484,782

4',19

(66)(12)(70)

(1)(8e)(55)

(208)

3,969518118

8,3929

2,1082,4't11,207

21,66320

116,4484,574

419

162,357 (s01) 161,856


L2L





Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/intensive servicesDirect program-education & trainingNon-recurrent short-term servicesProgram management & supportSubrecipient operating costsSu pport services-transportationSupport services-work-related incentivesWork subsidy

Total cost category

Non-Custodial Parent Choices Program

01 14NCP000 (894)

September 1,20'13 to September 30,20'14


$ 16,186115,857

205,6651,9264,9959,8206,178

16,401116,048

205,6652,0214,9959,8206,1781,209

16,186115,857

205,6651,9264,9959,8206,1781,209

(21s)(1e1)

(e5)

2091

$ 161,856 162,357 (501) 161,856

r22





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Supplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationClient supportive servicesSubcontractor costs

Capitaloutlay

Emergency Unemployment Compensation Reemploymentand Eligibility Assessment Service

0112EUC000 (932)

April 1, 2012to December 31,2013


$ 201 19,967 20 168

201 19,967 20,'t68

11

189

7313,648

51

1,68745

't,4313,032

7313,659

51

1,68845

1,6203,032

'l

Total Expenditures


Fund balance beginníng of year


201 19,967 20,'t68

$

1.23



TEXAS WORKFORCE COM M ISSION


Grant Name:

Grant Number:

Grant Term:

Cost category:AdministrationDirect program-core/intensive services

Total cost category

Emergency Unemployment Compensation Reemploymentand Eligibility Assessment Service

0112EUC000 (932)

April 1 ,2012 to December 31,2013


$ 3,73033,572

12189

1,85718,1 10

1,86918,299

$37 302 201 '19,967 20,168

r24




Year ended September 30,2014 t

Grant Name:

Grant Number:

Grant Term:



Total Revenues


lndirect cost allocationClient supportive servicesWorkforce center costs

Total Expenditures




Performance I ncentive Award Choices Employment

01 14PA8000 (974)

January 1,2014 to December31,2014

Actual2014

$ 10,838

r0,838

Prior years Total

10,838

10,838

1

10,82710

I10,827

10

10,838 10,838

$

r25





Grant Name:

Grant Number:

Grant Term:

Total cost category

Performance lncentive Award Choices Employment

01 14PA8000 (974)

January '1,2014 to December 31,20'14


Cost category:Administration $Direct prog ram-core/intensive servicesSubrecipient operating costsSupport services-tra nsportation

1,5002,672

1

10,827

$ 1s,000 10,838

1

I1

8270 01 82

1

I1

7

10,838

L26


Supplemental Schedule of Expenditures by Service Categoryand Changes in Fund Balance

TEXAS DEPARTMENT OF AGING AND DISABILITY SERVICES


Federal Programand State lncome

OtherNon-Federal Total


Federal flow{hroughNon-federal funds

Grant matchingPRPC cash matchProgram income-PRPCProgram income-subcontractorLocal cash and in-kind

Total RevenuesExpenditures:

CurrentAdministrationOmbudsmanlnformation, Referral & AssistanceCare CoordinationLegal AssistanceLegal AwarenessCaregiver - Support CoordinationCongregate MealsHome Delivered MealsTransportation - Demand ResponseResidential RepairHomemakerPersonal AssistanceHealth MaintenanceNutrition EducationEmergency ResponseAdult Day CareCaregiver Respite Care - ln-HomeCaregiver Respite Care - lnstitutionalVoucher - TransportationParticipant Assessmentlncome SupportData ManagementLegal Assistance UnderAge 60Caregiver - lnformation ServicesVoucher - Caregiver Respite CareEvidenced Based lntervention

Total Expenditures




1,785,505 ',t75 744 794,929 2,756,178

$ 1,656,156129,349

1,656,156129,349

20,338155,406

24,821

770,108

24,82120,338

155,406770,108

90,272126J9095,60281,43595,09379,53449,964

387,730375,34490,58952,',|4734,563

5,13868

93,53457,5',t64,356

15,6134,725

30,0912,926

4,385

173,437397,071

16,20034,82517,2883,304

I10,2875,604

57,493

39,960

120,363129,11695,60281,43599,47880,03449,964

654,701829,93111't,145

86,97267,46413,167

7610,28712,87678,28263,36149,035

300

500

7,27220,78963,361

9,075300

7559,46012,15228,595

2,25618,501

7559,460"t2,15230,1452,256

18,501

1.

1,550

785,505

$

L27

175,744 794,929 2,756j78


Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF AGING AND DISABILITY SERVICES


Grant Name:

Grant Number:

Grant Term:


Federal flow-throughNon-federal funds

Grant matchingPRPC cash matchProgram income-PRPCProg ram income-subcontractorLocalcash and in-kind

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationClient supportive servicesLocal cash and in-kindSubcontractor program income costs

Total Expenditures




2014 AreaAgency on Aging

539-1 1-0006-00001 (504)

October 1,2013 to September 30,2014

Budget

$ 1,773,878129,349

27,53925,400

145,442727 160

2,828,768

Aclual2014

1,656,156129,349

24,82'l20,338

155,406770 108

2,756,'t78

540,80515,30010,149

137,38952,47295,076

1,290,975541,160145,442

500,34112,5835,600

129,47335,73483,757

't,223,290609,994155,406

2,828,768 2,756,178

$

L28



COMMISSION ON STATE EMERGENCY COMMUNICATIONS



Non-federal fundsLocal cashlnterest income

TotalRevenues

Expendítures:Current

Salaries and benefitsTravelSupplies and materlalslnternal service chargesMiscellaneous and other costslndirect cost allocation9-1-1 system expenditures

Capitaloutlay

Total Expenditures


Fund balance begínning of year


76

288,940 1,549,591 't24,532 053

20139-1-1

$ 288,940

20149-1-1

20159-1-1 Total

1,547,204748629

124,456 1,960,600748705

1

6,515

13,5102,453

241,46225,000

215,29016,099|',\,70194,2824,964

41,936787,856376,453

25,0733,439

59610,364

9494,952

79,159

240,36319,53818,812

104,64619,42349,341

1,108,477401,453

$

288,940 1,549,591 124,532 1,962,053

L29





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocation9-1 -1 system expenditures

Capitaloutlay

Total Expenditures




9-1-l Management and Planning

(213)

September 1 , 2012 to August 31,2015


$ 1,707,453 288,940 '1,358,143

6171,647,083

6171 153 1 153

1,707,453 288,940 1,359 ,913 1,648,853

232,9698,7002,248

104,955

5,26943,382

1,309,930

6,515

229,20414,7156,328

104,283973

15,87945,494

930,65612,381

229,20414,71512,843

104,283973

29,38947,947

1,172,1',1837,381

13,5102,453

241,46225,000

$

1,707,453 288,940 1,359,91 3 1,648,853

130





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocation9-1-1 system expenditures

Capitaloutlay

Total Expenditures




9-1-1 Management and Planning

(214)



$ 2,0'17,439 1,547,204748629

87,851 1,635,055748629

2,017,439 1,548,581 87,851 1,636,432

241,38713,0005,100

101,477650

19,90346,736

1,589,186

215,29016,09911,70194,282

4,96441,936

787,856376,453

20,2461,01',1

16411,364

1244,031

50,911

235,s3617,110I I,865

105,646

5,08845,967

838,767376,453

2,017,439 1,548,581 87 851

131


Supplemental Schedule of Revenues, Expendituresand Changes ín Fund Balance - Budget and Actual



Grant Name:

Grant Number:

Grant Term:

9-1-1 Management and Planning

(215)

September 1 , 2014 to August 31 , 2017

Budget Actual 2O14


Non-federal fundslnterest income

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocation9-1 -1 system expenditures

Capitaloutlay

$ 2,125,329

2,125,329

298,39215,3257,112

118,5265,033

54,4381,247,313

379 190

2,125,329

124,45676

124,532

25,0733,439

59610,364

9494,952

79,159

Total Expendítures




'124,532

$

L32



TEXAS DEPARTMENT OF PUBLIC SAFETY


2011 StateHomelandSecurity

Grant Program


Grant Program


Grant ProgramRevenues:

State grantsFederal flow-through

Grant matchingPRPC cash matchLocal cash

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costsI ndirect cost allocationSubcontractor costsLocalcash and in-kind

Capitaloutlay

57,955 242,538 349,294

57 955 242,538 349 294

7,132

696

30,799

102,2563,001

722,6532,235

16,90295,484

70,5655,301

23023,978

1,34312,424

196,137

19,328 39 316

955 242,538 349,29457Total Expenditures




133

HazmatEmergency

Preparedness

RegionalHazard Mitigation

PlanningProject

RegíonalMass Notification

lnitiativeProiect

BufferZone

ProtectionProgram

Safe RoomConstruction

RebateProgram Total

28,000 6,940 85,099

20 773

105 872

142

95105,000

736,009

1,3717 839

450,873 1,956,708

1,37128,612

28,000 14,779 737 380 450 873 1,986,691

5,2071,025

82768

87320,000

584,917

128659900

7,839

4941,6937,4672,056

421,440

554,648

1,295

10,891587

1,565433,873

187,22711,1627,762

66,6534,403

33,9581,436,841

7,839228,184

278

635

169,540

28 000 14 779 105,872 737 380 448,211 1,984,029

2,662

20,708

2,662

20,709

23,370 23,370

r34


Supplemental Schedule of Revenues, Expenditures

and Changes in Fund Balance - Budget and Actual



Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costsI ndirect cost allocationSubcontractor costs

Capital outlay

Total Expenditures




State Homeland Security Grant Program

EMW-201 1 -SS-000r I (402)

September 1,2011 to November 30, 2013

ActualBudget 2014 Prior year Total

s729,976 57,955 672,021

57,955 672,021 729,976

729,976

134,34913,104

20059,38310,23926,616

407,07279,014

7,'132

30,799

109,8863,954

71

34,4998,666

21,374491,261

2,311

117,0183,954

71

35,1 948,666

21,374522,0602't,639

696

19 328

$

729,976 57,955 672,021 729,976

135


Supplemental Schedule of Revenues, Expendíturesand Changes in Fund Balance - Budget and Actual



Grant Name:

Grant Number:

Grant Term:


Federal flow{hrough

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costsI ndirect cost allocationSubcontractor costs

Capitaloutlay


EMW -201 2-SS-000 1 8-S0 1 (403)

September 1,2012 to July 11,2014


$ 459,111

459,111

242,538

242,538

459,111

216,573 459,111

132,26711,450

31034,5618,423

22,923205,636

43,541

102,2563,001

722,653

2,23516,90295,484

12,6812,637

142,143

36253

155,14243,541

114,9375,638

21

24,7962,597

16,955250,626

43,541

Total Expenditures




459,111 242,539 216,573 459,111

136





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndírect cost allocationSubcontractor costs

Capitaloutlay

Total Expenditures





EMW-201 3-55-00045 (404)

September 1,2013 to May 31, 201S


$ 639 140 349,294 9,654 358,948

639,140 349,294 9,654 358,948

180,38917,494

38649,56711,66332,073

308,25239,316

70,5655,301

23023,979

1,34312,424

1 96,1 3739,316

9,654

70,5655,301

23023,978

1,34312,424

205,79139,316

639 140 349,294 9,654 358,949

$

L37





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravellnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs

Total Expenditures




Hazmat Emergency Preparedness

405-EM D-1 4 -1 5-41 823 (434)

January 1,2014 to September30,2014

Budqet

$ 28,000

28,000

5,1161,225

511275873

20 000

28,000

Actual2014

28,000

28,000

5,2071,025

82768

87320,000

28,000

$

138






Grant Name:

Grant Number:

Grant Term:


Federal flow{hroughLocalcash and in-kind

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costsLocal in-kind

CapitalOutlay

Regional Haza¡d Mitigatíon Planning Project

DR-1791-210 (440)

August 25,2010 to August 24,2015


$ 169,62756,543

6,9407,939

14,779

1 15,50943,177

122,44951,016

226,170 158,686 173,465

36,42013,328

14,51815,60013,26275,00056,542

1,500

584,917

128659900

7,839

42,1754,099

49433,593

3,23010,15720,38043,'t77

1,381

42,4534,099

55238,510

3,35810,81621,28051,016

1,381

278

Total Expenditures




226,'t70 14,779 158,686 '173,465

r_ 39





Grant Name:

Grant Number:

Grant Term:


Federal flow{hroughPRPC cash matchLocalcash and in-kind

Total Revenues


Salaries and benefitsTravelSupplies and materíalslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costsLocal in-kind

Total Expenditures




Hazard Mitigation Project - Mass Notification

DR-l791-130 (461)

September 13,2010 to December 13,2015

Actual

Budget 2014 Prior years Total

$ 785,52423,847

237,994

85,099 600,92723,847

194,628

686,02623,847

215,401

1.047 ,365

20,773

105,872 819,402 925,274

3,592

4311,038,842

4,500

142

635

95105,000

9,253

2,3422,530

24,8504,767

716,10859,552

9,253142

2,3423,165

24,8504,862

821,10959,552

1,047,365 105,872 819,402 925,274

$

L40




Year ended September 3,0,2014

Grant Name:

Grant Number:

Grant Term:


Federal flow-throughGrant matching

PRPC cash match

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costsLocal in-kind

Capítaloutlay

Total Expenditures

Excess of revenues over expendítures



Buffer Zone Protection Program

2010-BF-T0-0015 (481)

June 1,2010 to April 30,2014

Actual

Budget 2014 Prior year Total

$ 1,425,000 736,009 647,995

1,371

737,380 647,995

1,394,004

1,371

1,425 ,000 1,385,375

119,5683,000

13,850

16,7121,271,870

4941,6937,4672,056

421,440

554,648

50,4654,675

328,0201,9767,982

574,845

50,9596,3687,499

10,0762,0189,422

1,129,493

1

169,540 169,540

737,380 647,995 1,385,375

$

L4T




Year ended September 30,2O14

Grant Name:

Grant Number:

Grant Term:

Safe Room Construction Rebate Program

DR 1791-234 (451)

November 10,2010 to November 10,201S




Total Revenues


Salaries and benefitsSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs

$ 2.575 ,000

000

1,295

10,891587

1,565433,873

448,211

2,662

20,708

_23,370

1,866,385 2,317,258

1. 866,385 2,317,258

46,408451

29,8723,0375,232

2,490,000

9,500451

29,8723,0375,232

1,797,585

10,795451

40,7633,6246,797

2.231 ,458

Total Expenditures




2,575,000 1,845,677 2

20,708 23,370

$ 20,708 23,370

L42



TEXAS WATER DEVELOPMENT BOARD


2016Regional

Water Plan

AgriculturalWater

Conservation TotalRevenues:

State grantsNon-federal funds

lnterest income

Total Revenues


Salaries and benefitslnternal service chargesMíscellaneous and other costslndirect cost allocationSubcontractor costs

Total Expenditures




$ 176,00514'l

116,589 292,594141

176 146 116,589 292 735

1,291789

174,066

5,77770560

801109,246

5,7771,996

849801

283,312

176 146 116,589 292,735

$

L43






Grant Name:

Grant Number:

Grant Term:



Total Revenues


TravelSupplies and materialslnternal service chargesMiscellaneous and other costsSubcontractor costs

Total Expenditures




201 6 Regional Water Plan

1148301312 (232)

June 22, 201 1 to March 31, 2016

Actual


$ 527,865 110,647156

286,652

527,865 176,146 1r0,803 286,949

176,005141 297

5,500873

3,23468,767

449,491

1,291789

174,066

8731,9439,595

98,392

8733,234

10,384272,458

527,865 176,146 110,903 286,949

$

L44






Grant Name:

Grant Number:

Grant Term:


Non-federal funds

Total Revenues


Salaries and benefitsTravellnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs

Total Expenditures




Agricultural Water Conservation Program

1213581481 (263)

June21,2012 to May 31,2016

Actual


$ 200,000 116,s89 23,178 139,767

200,000 116,589 23,178 139,767

8,2222,0001,7995,7962,183

180,000

70560

801109,246

1,09466

1,06013,458

1,799126

1,961122,704

5,777 7,500 13,277

$

200,000 116,589 23,178 139,767

L45



TEXAS COMMISSION ON ENVIRONMENTAL QUALITY


Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefìtsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs

Capitaloutlay

Solíd Waste - Regional Coordination

582-1440587 (474)

September 1,2013 to August 31,20't5


$ 353,602 158,639134

4,734518

163,373652

353,602 158,773 5,252 164,025

67,78710,050

36014,00415,92213,001

231,O481,430

22,3705,639

21413,0983,2415,459

108,752

2,4451,178

906150573

24,8156,817

21414,0043,3916,032

108,752

Total Expenditures




353 602 158,773 5,252 164,025

$

L46



U-S. DEPARTMENT OF COMMERCE


2012Planning

Assistance

2014Planning

Assistance TotalRevenues:

FederalgrantsLocal cash

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocation

Capitaloutlay

$34,990

45,00058,840

45,00093,830

34,990 103,840 138,830

25,35120

2424,3171,2413,819

72,3473,406

191

12,1384,426

11,332

97,6983,426

43316,4555,667

15,151

Total Expenditures




34 990 103,840 138,830

$

L47



U.S. DEPARTMENT OF COMMERCE


Grant Name:

Grant Number:

Grant Term:

Revenues:FederalgrantsLocal cash

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocation

Capitaloutfay

Total Expenditures




2Q 1 2 Planning Assista nce Grant

08-83-04736 (312)

January 1, 2012 to December 31, 2013

ActualBudget 2014 Prior year Total

$ 160,00068,572

160,00080,517

160,000I 15,50734,990

228,572 34,990 240,517 275,507

149,59210,086

10012,11031,74024,944

25,35120

2424,3171,2413,819

'137,389

13,791677

44,04817,18726,104

1,321

162,74013,811

91948,36518,42829,923

1,321

228,572 34,990 240,517 275,507

$

r48




U.S. DEPARTMENT OF COMMERCE


Grant Name:

Grant Number:

Grant Term:

Revenues:FederalgrantsLocal cash

Total Revenues


Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costsI ndirect cost allocation

Total Expenditures




2014 Planning Assistance Grant

08-83-04942 (314)

January 1,2014 to December31,2016

Budqet

$ 180,00077 143

257 143

Actual2014

4558

,000,840

103,840

159,05112,858

80447,083

9,28528,062

72,3473,406

191

12,1384,426

11 332

257 143 103,840

$

L49


Combining Schedule of Revenues, Expendituresand Changes ín Fund Balance - Special Revenue Funds

OFFICE OF THE GOVERNORCRIMINAL JUSTICE DIVISION


2014Law Enforcement

Education &Training

2014State Planning

AssistanceGrants Proqram Total


Non-federal fundsProgram income-PRPC

Total Revenues


Salaries and benefitslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs

Total Expenditures




$ 95,7155,005

5,071

5,071 105,791

100,7865,005

24,4915,835

1703,735

71,560

100 720

20,4645,414

1003,182

4,027421

70553

71 560

100,720 5 071 105,79'l

$-

150





Grant Name:

Grant Number:

Grant Term:


Non-federal fundsProgram income-PRPC

Total Revenues


Salaries and benefitsSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs

Total Expenditures




2014 Law Enforcement Education and Training

't426914 (244)

September 1,20'13 to August 31, 2015


$ 205,9104,000

6,418147,100

95,7155,005

5,414100

3,18271,560

102,0325,005

6,317

209,910 100,720 6,317 107,037

44,7464,0007,646

20,464 '1,857 22,321

532

293

5,946100

3,47575,1 95

$

209,910 100,720 6,317 107,037

151






Grant Name:

Grant Number:

Grant Term:


Non-federal funds

Total Revenues


Salaries and benefitslnternal service chargesMiscellaneous and other costslndirect cost allocation

Total Expenditures




2014 State Planning Assístance Grants Program

2037405 (274)


Budget Actual2Ol4

$ 5,O71 5,071

5,071 5,071

,006442

70553

4 4,027421

70553

5,071 5,071

$

L52



TEXAS DEPARTMENT OF TRANSPORTATION


2013Rural

TransportationAssistance

Program

2014FederalPlanning

2015FederalPlanning Total

84,098

84,098



Total Revenues


Salaries and benefitsSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocation

Total Expenditures




$ 52,607

52,607

40,52756

6,106177

5 741

52,607

18,4'14 2,210 61,15156

13,374339

9,178

84,098

$

r_ 53





Grant Name:

Grant Number:

Grant Term:


Federal flow{hrough

Total Revenues


Salaries and benefitsSupplies and materialsI nternal service chargesMiscellaneous and other costslndirect cost allocation

Total Expenditures




Rural Transportation Assistance Program

51304F7130 (373)

September 6,2012 to May 31,2014

Actual


$ 8s,000 52,607 32,393 85,000

85,000 52,607 32,393 85,000

61,000

14,250150

9,600

40,52756

6,106177

5,741

23,626 64,15356

11,290225

9,276

5,18448

3,535

$

85,000 52,607 32,393 85,000

L54





Grant Name:

Grant Number:

Grant Term:



Total Revenues


Salaries and benefitsTravellnternal service chargesMiscellaneous and other costslndirect cost allocation

Total Expenditures




2014 Federal Planning

51404F7080 (384)

September 1, 2013 to August 31 , 2014

Actual


$ 3o,ooo 28,368 1,632 30,000

30,000 28,368 1,632 30,000

20,6411,0005,085

18,414 19,353939

3,274

6,715143

3,096

515

178

7,230143

3,274

30,000 28,368 1,632 30,000

$

1_ 55







Total Revenues


Salaries and benefitslnternal service chargesMiscellaneous and other costslndirect cost allocation

Capitaloutlay

2015 Federal Planníng

0000002676 (38s)

September 1 ,2014 to August 31, 2015

Budget

$ 44,9s0

44,950

30,1447,901

4,9052,000

44,950

$

Grant Name:

Grant Number:

Grant Term:

Actual20l4

3 123

3,123

2,210553

19341

Total Expenditures




3,123

156



ENVIRONMENTAL EDUCATION ASSOCIATION OF NEW MEXICO


Grant Name:

Grant Number:

Grant Term:


Federal flow-throughLocalcash and in-kind

Total Revenues


Salaries and benefitsSupplies and materialslnternal service chargeslndirect cost allocation

Total Expenditures


Fund balance begínning of year


Region 6 SmallGrants Program

(603)

January 1,2013 to December'15,2013


$+, 980390 1,490 144

4,980 4,9802,6343, 1

8,370 1,490 6 124 7 614

5,600640

1,462668

74839

540163

4,517

939

5,26539

1,479831668

8,370 490 6,124 7 6141

157

OTHER SU PPLEMENTARY IN FORMATION

158

PANHANDLE REGIONAL PLANN¡NG COMMISSION

Combined Schedule of Revenues, Expendituresand Changes in Fund Balances - Budget and Actual

Year Ended September 30,2014

Maior Funds

$

General Fund

TexasWorkforce

CommissionBudqet Actual Budoet Actual

5,786

TexasDepartment

of Agingand Disab¡lity

ServicesBudqet Actual

Revenues:Federal grantsState grants:

Federel flow-throughNon-federal funds

Local cash and in-kindProgram ¡ncome:

PRPCSubcontractor

Membership duesRent incomelnterest incomelnternal service fund chargesMiscellaneous

Total revenuesCunent expenditures:

Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient payments, tra¡ning and supportive servicesLocal cash, ¡n-kind and program incomeSubcontractor costsWorkforce center costs9-1-1 system expendituresBuilding occupancy

Capital outlayTotal expend¡turesExcess (deficiency) of revenues

over expendituresOther financing sources (uses):

Transfers from other fundsTransfers to other funds

Total other financing sources (uses)Excess (deficiency) of revenues and other financing

sources over expenditures and other uses

Fund balances at beginning of year

Fund balances at end of year

5,293578,708 696,005 13,154,836 13, 120,144 2,808,874

479,764

68,000

25,158

63,376

524,470

23,478

68,210

11,178

572,51951,37634,435

122,890

155,740

12,248,336806,5001 00,000

10,486,3802,600,630

33,134

1,797 ,258114,1',t4727,160

24,900145,442

1,656,156129,349770,108

20,338155,406

2,731,357

500,34112,5835,600

129,473

35,7341,223,290

765,400

572,29938,01715,885

I 19,9782,000

117,576

37,578

503,534'16,502

3,462281,587

73,7508,741,572

3,233J'84168,450

475,36822,48239,557

253,941256

62,7658,723,027

3,187,088196,484

602,23619,4001'l,1't7

138,783

54,553I ,181,304

724,025704

903,3334,500 30,¡149

12,991,4173,000

13,026,541 2.7U ,418 2,672,421

128,295 128,727 74,456 58,936

('t28,295) (128,727')26,740 24,82'l

(101,196) (83,757)(128,2951 (28.727\ (58,936)

ß24.6251

353,601 330,270(28,740) (26,'ts2)

324,861 304,078

62,4',t9

2,249,000

2,3',t1,419

236

s 2,249,236

159

Commissionon State

EmergencyCommunications Other Govemmental Funds Funds

Budqet Actual Bucloet

80,000

Actual Budoet Actual

4s,000

2,040,806552,019123,932

5,005

Totals(memorandum onlv)

Budqet Actual

80,000 45,000

1,927,223 1,960,600748

2,010,968771,366123,018

4,000

16,062,3483,619,2031,429,942

28,900't45,44268,00011,24625,158

781,375

14,246,7185,242,5981,452,392

48,821155,40668,21010,14512,158

740,6289,193

275705

1,927,223 1,962,053 352 2,767,037

11,246

781,375

?r2,6n

485,9084,3305,875

21,79550,989

10,145

740,6283,900

754,673 22.251.614 22,031,269

19,423

r,498,970 1,108,477

241,38713,000

5,1 00't01,477

65019,903

240,36319,53818,812

't04,646

373,39039,917

I,503139,550

30,873

2,348,703

399,46220,2838,448

117,951

14,669

7,8391,900,465

475,06216,03228,299

124,81910,760

2,778,754131,16642,942

781,37524,445

347,U4I,922,876

724,0255,655,7't0

168,4501,498,970

166,3128,930

2,663,115142,294I 35,151728,901125,075299,091

9,946,317773,239

5,130,936196,484

1,108,477144,829660,086

36,245 42,679

166,312 144,829401,453 1,430 228,184

1,912,712 2,935,366 2,697,301 77't,454

49,34',1 53,986 69,736

842,480 22,251,599 22,053,995

21,167 (87,807) 15 (22,7261

(46,736) (49,341)2,000

(71,374)1,37'l

(68,445) (6,000)382,341

(382,34't)356,462

(356,462)

(46,736) (49,341) (6e,374) (67,074) (6,000)

(15,388) 2,662 15,167 (87,807) 15 (22,7261

20,708 92,211 92,21't 2,U1,211 2,361,919

('l 5,388) 23,370 't07,378 4,404 2,341,226 2,339,193

160


Schedule of lndirect Costs

Year ended September 30,2014(With comparative totals for 2013)

$ 233,81715,18824,42210,53930,983

11,87021,6558,4046,401

30,960

2013(Comparative)

229,04414,75729,59911,97537,046

1,0561 1,99010,2318,5382,823

26,182

383,242

2014

Salaries and benefitsContractual servicesTravelSupplies and materialslnternal service chargesEquipment rental and maintenancePrinting and publicationlnsuranceMembershipsPostage and freightMiscellaneous

Total $ 394,239

161

PANHANDLE REGIONAL PLANNING COMIIIISSION

Computation of lndirect Cost Allocation

Year ended September 30,2014(With comparative totals for 20131

General

TexasWorKorce

Commission

Texas

Departmentof Aging

and Disbility

Services

Commissionon State

EmergencyCommunicel¡ons

O(herGovemmental

FundsTotal20't4

Bas¡s for allocat¡on

Total Expenditures

Less:Client paymentsClient supportive servicesSubcontractor costsLocal cash, in-kind and

program rncome9-l-1 costsCapital outlaylndirect costsOther

Transfer from other funds

Costs over (under) allocation

$ 937,664 12,991,4',t7 2,672,421

108,5138,614,5143,187,088

1,223,290

7ô5,400

19,780394,240

40,572

30,,{49

1,912,712 2,697,301 21,211,515 20,749,659

703

1,108,477401,453

't,902,545

7,839

228,',t84

108,5139,837,8045,090,336

3,178,468

0.1225

389,360

6,002

(1,'t231

$ 394,239

Total20',t3

192,47710,012,6515,132,795

3,134,529

0.'t225

383,978

6,227

(6,963)

---3æ24

773,235 808,7481,108,477 898,083679,866 't39,898

394,240 381,98340,572 48,495

482,369

0.1225

$ 59,090

1,050,853

0.1225

683,731

0.1225

402,782

0.1225

558,733

0:t225

128,727 83,757 49,34',1 _____!gl4E

L62


INDI RECT CAP CERTI FICATION

FOR FISCAL YEAR 2014

This is to certify that I have reviewed the Panhandle Regional Planning Commission's auditedfinancial data for fiscal year 2014 and that its indirect costs for that year have not exceeded l5percent of total expenditures as defined in Chapter 391 of the Local Government Code.

I declare that the foregoing is true and correct.

Boone, CPA

Title: Finance Director

Date of Execution: February 23,2015

163

STATISTICAL SECTION

L64

PANHANDLE REGIONAL PLANNING COMMISSIONSTATISTICAL SECTION

This part of the Panhandle Regional Planning Commission's (PRPC) comprehensive annual financialreport presents detailed information as a context for understanding what the information in the financialstatements, note disclosures, and required supplementary information says and the PRPC's overallfinancial health.

Table of Gontents

Financial Trends ...

These schedules conta¡n trend information intended to help the reader understandhow the PRPC's financial performance has changed over time.

Revenue Gapacity

This schedule contains information intended to help the reader assess the PRPC'smost significant local revenue source, membership dues.

Debt Capacity

This schedule presents information intended to help the reader understand thePRPC's current levels of outstanding debt.

Demographic and Economic lnformation .

These schedules provide demographic and economic indicators intended to help thereader understand the socioeconomic environment within which the PRPC'sfinancial activities take place.

Operating lnformation .

These schedules contain infrastructure data to help the reader understand how theinformation in PRPC's financial report relates to the activities it performs.

Page

.166

176

182

183

186

165


NET POSITION BY COÎ,IPONENTLAST TEN FISCAL YEARS

2005 2006 2007

Governmental activitiesNet investment in capítal assetsRestricted for micro-loan programsUnrestricted

Total govemmental activities net position

ç 1,907,764372,9507'15,641

2,326,545372,054991,423

3,690,022

2,923,940351,222

1,160,663

2008

3,978,867354,809

1,323,449$ 2,996,355 4,435,825 5,657,125

166

2009 2010 20't'l 2012 2013 2014

4,840,979360,713

't,274,545

5,298,40ô365,874

1,489,208

5,673,811

370,3791,711,504

5,541,656374,047

1,955,168

4,956,574377,029

2,098,510

4,810,030379,800

2,074,9426,476,237 7,153,488 7,755,694 7,870,871 7,432,1't3 7,264,772

L67


CHANGES IN NET POSITIONLAST TEN FISCAL YEARS

2005 2006 2007 2008

ExpensesGovernmental activities:

General government

Workforce developmentAging servicesEmergency communicationsEmergency managementSolid waste planning


Procurement and technical assistanceEconomic developmentTransportation planning

Regional bio-terrorism planning

Water development planning

Community assistanceState homeland security planning

Rural micro loansEnvironmental education

Total governmental activities expenses

Total primary government expenses

Program RevenuesGovernmental activities:

Operating grants and contributionsGeneral government

Workforce developmentAging servicesEmergency communicationsEmergency managementSolid waste planning


Procurement and technical assistanceEconomic developmentTransportation planning

Regional bio-terrorism planning

Water development planning

Community assistanceState homeland security planning

Rural micro loans

Environmental educationLocal contracts and in-kind

Total governmental activities program revenues

Total primary government revenues

20,913,965 20,835,028 22,229,698 22,344,234

$ 20,913,965 20,835,028 22,229,698 22,344,2U

$ 5s9,05213,585,576

2,721,5841,978,070

192,672

483,013319,086

99,329

78,881

504,597

13,6r0,5552,791,175't,70't,0751,086,121

366,961

203,703

99,305

70,273

94,481

71,210227,584

7,988

622,39014,497,055

2,855,6781,575,311

1,793,020412,947

152,218107,568

80,193

62,998

55,430

8,760

6,130

584,965

13,646,760

2,986,519

1,670,376

2,522,813356,160

165,302

110,077

89,537

49,61440,092

122,O19

'157,781

210,20413,573

513,1491,995

$ 22,00013,354,489

1,750,7641,960,584

173,630

481,725

299,790

57,75059,612

158,237

210,391

13,697

1,720,39212,180

4,40013,4',12,187

1,679,s19

r,882,9561,420,946

364,232

192,5r856,750

43,273

94,65571,524

227,729

8,054

42,O75

't4,301,3541,839,920

1,517,388

1,739,790

410,247

147,04559,271

56,699

63,251

56,020

8,811

6,176

116,360

13,435,370

1,830,570

1,700,3043,654,232

353,579

154,864

63,272

54,718

49,376

39,753

120,925

1 ,806,187 1 ,884,755 1 ,979,209 1,828,64422,081,428 2',t,343,498 22.227 ,256 23.401 ,967

6 22,081,428 21,343,498 22,227,256 23,40't,967

$ 1,167,463Total primary government net expense

168

508,470 (2,442) 1,057,733

2009 2010 2011

718,619

r5,029,6932,953,5491,884,717

2,182,883371,418327,255

90,365

114,2866,423

19,221

2012

510,412

13,032,787

3,049,1241,731,28',1

2,507,035175,372

154,179

128,386

115,358

2013

529,912'13,224,O33

2,715,9951,457,7502,678,458

208,405104,638

141,748115,O2',1

624,566

13,158,058

2,774,270

1,678,456

2,439,88'l160,603

106,606

141,',t29

85,967

20't4

1,269,007

14,330,738

3,013,1942,369,4162,036,623

415,499144,826115,000

80,79956,802

1,722

453,525

765,13416,831,617

3,151,9093,689,4781,188,870

360,585159,311

89,4't487,990

't10,1548,719

306,705 47,237 78,646 293,014

6,075 1,56524,287,151 26,749,886 23,698,429 21,451,171 21,260,681 2',t,464,115

24,287,151 26,749,886 23,698,429 21,451,171 21,260,681 2't,464,115

154,48414,1 63,1 59

1,813,781

2,345,8953,004,645

415,233142,09566,412

48,221

56,8021,722

453,682

219,73616,652,827't,933,063

3,597,3361,820,631

359,789156,531

51,61864,102

109,477

8,582306,336

157,252

14,921,8091,855,312

2,059,9792,176,763

370,110

323,129

64,277

113,183

6,22819,097

55,889

12,918,639

1,964,2851,669,958

2,365,168174,783148,915

78,007

114,991

53,578

13,137,417

1,753,8341,347,1492,224,917

208,787

100,197

91,789

116,025

63,376

13,087,010

1,785,505

1,960,600

1,956,708

158,639

100,786

45,000

84,098

2,338,966 2,049,670 2,100,145 ',t,823,617

47,',t78 78,681 292,594

4,9801,563,302 1,663,732

25,005,097 27,329,698 24,167,284 21,361,430 20.680,656 21,198,048

21,198,04825,005,097 27,329,698 24,'t67,284 21,361,430 20,680,656

7't7,946 579,812 468,855 (89,741) (580,025) (266,067)

169


GHANGES tN NET POSTTTON (CONT'D.)LAST TEN FISCAL YEARS

2005 2006 2007 2008General RevenuesGovernmental activities:

Membership dueslnterest income

MiscellaneousLoss from disposition of property

Total governmental activities

Total primary govemment change in net position

60,81726,47653,897(1,399)

139,791 185,'197 198,027 163,567

$ 60,96463,491

60,742

60,885

78,535

58,607

60,72559,27643,566

I 1,307,254 693,667 195,585 1,221,300

170

2009 2010 2011 2012 2013 2014

64,51520,1 3916,512

64,435

13,157

19,U7

64,24512,317

56,789

68,380

10,835

125,703

67,94510,656

62,666

68,210

11,178

19,338

101 166 97,439 133,351 204,918 141,267 98,726

819,112 677,251 602,206 1't5,177 (438,758) (167,341)

L7L


FUND BALANGES, GOVERNÍI,IENTAL FUNDS .LAST TEN FISCAL YEARS

2005 2006

GeneralFundRestrictedAssignedUnassigned

Total general fund

All other Governmental FundsReservedAssignedUnreserved, reported in special revenue funds

Total all other governmental funds

2007

$ 143,035 372,054 351,222

772,689 991,423 1,180,1808 915,724 1,363,477 ',1,531,402

$ 229,915

9,548$ 239,463 834

834

r72

2008 2009 2010

354,809 360,713 365,974

2011

370,379744,263

2012 2013 2014

374,047870,605

377,029887,247

379,800937,170994,4491,328,231 1,349,939

1,683,040 1,709,652

37 660 19,87019,87037,660

757,146 8gg,g0g 994,724

_1,87 1,788_ _2,144,560_ _2,249,000_

1,335,1941,701,069

43,79143,791

2,311,419

10,662 18,241 20,708 23,370

10,662 18,24'l 20,708 23,370

L73


CHANGES IN FUND BALANCES, GOVERNNíENTAL FUNDS -LAST TEN FISCAL YEARS

2005 2006 2007 2008

RevenuesI ntergovernmental grants and contractsLocalcash and in-kindProgram income:

PRPCSubcontractor

Membership dueslnterest incomeMiscellaneous

Totalrevenues

ExpendituresGeneral governmentWorkforce developmentAging servicesEmergency communicationsEmergency managementSolid waste planningCriminal justice programsProcurement and technical assistanceEconomic developmentTransportation planningRegional bio-terrorism planníngWater development planningCommunity assistanceState homeland securi$ planníngRural micro loansEnvironmental education

Total expenditures

Excess of revenues over (under)expenditures

Other Financing Sources (Uses)Transfers in

Transfer outTotal other financing sources (uses)

22,200,936 21 501 889 22,416,207 23,532,217

ç20,275,2411,277,932

143,620384,63560,81726,47632,215

19,458,7431,428,545

141,091315,11960,96463,49133,936

20,248,0471,583,326

96,25929'1,265

60,88586,89449,531

21,573,3231,461,379

85,501277,370

60,72563,67110,249

903,86613,361,7362,750,8961,919,506

184,506471,387311,36889,16871,138

152,844204,912

12,2411,705,271

1,853

862,15413,413,0922,679,8101,838,5811,404,843

357,019195,95288,72662,72391,90567,113

224,5037,178

975,30214,484,6152,745,8931,482,6881,715,277

402,451148,53196,06371,99059,16252,1187,8535,506

961,21413,407,2872,869,6831,649,15'l3,586,278

344,486160,69797,16068,77043,93036,544

118,552

22,140,692 21,293,599 22,247,449 23,343,752

60,244 208,290 188,465

374,029(374,029)

660,896(660,8e6)

408,081(408,081)

448,516(448,516)

$ 60,244Net change in fund balances

L74

208,290 168,758 188,465

2009 2010 2011 2012 2013 2014

22,673,6841,998,975

81,439249,48964,51521,650

9,171

25,280,0281,733,767

77,841237,240

64,43513,97910,521

22,067J391,719,212

67,764220,93864,24513,08040,875

19,537,8131,623,261

55,489190,97168,3801't,846

114,309

19,117,3541,376,429

56,773154,02967,94512,10571 931

19,534,3161,358,562

142,651155,40668,21012,1585,293

25,098,922 27.417 ,811 24,193,253 2',t,602,069 20,956,566 21,276,596

1 ,088,10914,119,9652,932,5552,307,1973,419,424

405,344141,442102,00071,51650,501

1,605450,452

1,120,04016,606,8903,065,6153,561,5251,874,525

349,615154,80179,39478,00397,849

7,981303,580

1,052,04914,866,1082,869,6372,018,8822,336,098

360,845318,331

79,709101,338

5,85618,307

838,02412,913,9792,961,1721,627,1942,402,463

165,049150,089

114,110102,586

47,153

870,21413,114,0402,637,2081,302,5892,207,392

202,089102,047

127,459103,363

937,66412,991,4172,672,4211,912,712I,950,071

153,314102,056

123,67974,920

77,802 291,934

5,45625,090,100 27,299,818 24,027,160 21,321,718 20,749,659

1,32721,211,515

8,822 117 993 166,093 280,351 65,081

443,508(443,508)

422,470(525,136)

430,449(458,941)

353,940(353,940)

359,687(35e,687)

356,462(356,462)

(102,666) (28,492)

280,3519,822 15,327 137,601

175

106,907 65,081


II/IEMBERSHIP DUES BY ENTITYLAST TEN FISCAL YEARS

Entitv 2014

162139

2013 2012 2011COUNTIES

GITIES

ARMSTRONGBRISCOECARSONCASTROCHILDRESSCOLLINGSWORTHDALLAMDEAF SMITHDONLEYGRAYHALLHANSFORDHARTLEYHEMPHILLHUTCHINSONLIPSCOMBMOOREOCHILTREEOLDHAMPARMERPOTTERRANDALLROBERTSSHERMANSWISHERWHEELER

ADRIANAMARILLOBISHOP HILLSBOOKERBORGERBOVINACACTUSCANADIANCANYONCHANNINGCHILDRESSCLARENDONCLAUDEDALHARTDARROUZETTDIMMITT

$

525685598260570

1,647313

1,915285477515324

1,883281

1,962869174873

10,29110,262

85258668460

162139525685598260570

1,647313

1,915285477515324

1,883281

1,862869174873

'10,29110,262

85258668460

162139525685598260570

1,647313

1,915285477515324

1,883281

1,862869174873

10,29110,262

85258668460

183152554704653273529

't,578325

1,933321456471285

2,028260

1,710766186851

9,6518,867

8527'l712449

36,380 36,380 36,380 34,253

8516,209

85129

1j26159270225

1,13185

519172102674

85373

8516,209

85129

1,126159270225

1,13185

519172102674

85373

8516,209

85129

1,126159270225

1,',13'l

85519172102674

85373

8514,758

85112

1,216159216190

1,09485

576168112615

85372

L76

2010 2009 2008 2007 2006 2005

183152554704653273529

1,578325

1,93332145647128s

2,028260

1,710766186851

9,6518,867

85271712449

183152554704653273529

1,578325

1,933321456471285

2,028260

1,710766186851

9,6518,867

85271712449

172143521663615256498

1,485306

1,820303430443268

1,909245

1,610720175801

9,0848,345

80255670423

172143521663615256498

1,485306

1,820303430443268

1,909245

1,610720175801

9,0848,345

80255670423

172143521663615256498

1,485306

1,820303430443268

1,909245

1,610720175801

9,0848,345

80255670423

172143521663615256498

1,485306

1,820303430443268

1,909245

1,610720175801

9,0848,345

80255670423

34 253 34,253 32,238 32,238 32,238 32,238

85'14,758

85112

1,216159216190

1,09485

576168112615

85372

8514,758

85112

1,216159216190

1,09485

576168112615

85372

8013,890

1051,144

'150

203179

1,03080

54215810557980

8013,890

80105

1,144150203179

1,03080

54215810557980

350

8013,890

80105

1,144150203179

1,03080

54215810557980

350

1313,890

1051,144

150203179

1,03080

54215810557980

3503s0

L77


MENíBERSHIP DUES BY ENTITYLAST TEN FISCAL YEARS

EntitvDODSONDUMASESTELLINEFARWELLFOLLETTFRIONAFRITCHGROOMGRUVERHAPPYHARTHEDLEYHEREFORDHIGGINSHOWARDWICKKRESSLAKE TANGLEWOODLAKEVIEWLEFORSMcLEANMEMPHISMIAMIMOBEETIENAZARETHPALISADESPAMPAPANHANDLEPERRYTONQUITAQUESANFORDSHAMROCKSILVERTONSKELLYTOWNSPEARMANSTINNETTSTRATFORDSUNRAYTEXHOMATEXLINETIMBERCREEKTULIATURKEYVEGAWELL¡NGTONWHEELERWHITE DEER

2014

1,24985

11685

35018085

859585

1,30685858585858585

19585858585

1,529208748

8585

1628585

286160171164858585

4228585

18613585

2013

1,24985

116

2012

1,24985

11685

35018085

101859585

1,30685858585858585

19585858585

1,529208748

8585

1628585

286160171

164858585

4228585

18613585

2011

1,16985

116

859985

10285

1,241

85858585858585

21185858585

1,520220661

8585

172

85

257165169166858585

4358585

19311790

328350

10185

101

859585

1,30685858585858585

19585858585

1,529208748

8585

1628585

286160171164858585

4228585

18613585

L7831,405 31 140 31,405 29,312

2010

1,169

200e

1,16985

11685

328190859985

10285

1,24185858585858585

2'11

858585

1,520220661

8585

1728585

257165169166

858585

4358085

19311790

2008

1,10080

10980

3081798093809680

1,16880808080808080

19880808080

1,431207622

8080

1628080

242155159156808080

4098080

18211085

200780

1,10080

10980

3081798093809680

1,16980808080808080

19880808080

1,431207622

8080

1628080

242155159156808080

4098080

18211085

200680

1,10080

10980

3081798093809680

1,16880808080808080

19880808080

1,431207622

8080

1628080

242155159156808080

4098080

18211085

200580

1,10080

10980

308'l7g

8093809680

1,16880808080808080

19880808080

1,431207622

8080

1628080

242155159156808080

4098080

182110

85

11685

328190859985

10285

1,24185858585858585

2't'l85858585

1,520220661

851728585

257165169166858585

4358585

19311790

27,846 29,006 29,00629,502 29,582

L79

27 859


MEII'IBERSHIP DUES BY ENTITYLAST TEN FISGAL YEARS

Entitv 2012

SPECIAL DISTRICTSCANADIAN RIVER MWAGREENBELT MCIWAHIGH PLAINS RC & D AREAMACKENZIE MWANORTH ROLLING PLAINS RC&DPALO DURO RIVER AUTHOR¡TYPANHANDLE GWCDPOTTER CO. FWSD #1RED RIVER AUTHORITY

8585

85858585

85

2013

8585

85

85

2014

8585

85

8585

2011

85858585858585

85425 425 595 680

$ 68,210 67,945 69,390 64,245

1_ 80

2010

85858585858585

85

2009 2008

80808080808080

80

2007

80

2006 2005

808080808080808080

808080808080808080

80808080808080

85858585858585

85680 680 640 640 720 720

64,435 64,515 60,725 60,995 60,964 60,817

18L


RATIOS OF OUTSTANDING DEBT BY TYPELAST TEN FISCAL YEARS

FiscalYear Notes PayablePercentage of

Personal lncome* Per Capita**

0.510.340.160.461.81

1.94r.831.71

1.591.47

20052006200720082009201020112012201320'14

210,064't39,41465,095

't91,952761,933825,836783,993740,549694,262646,401

0.00%0.000.000.000.000.000.000.000.00

$

See note 8 to the financial statements for the description of the notes payable.

*Percentage of personal income was derived using the information on the selectedstatistics page.

**Per capita information was derived using the population information on the selectedstatistics page.

**"Personal income was not available lor 2014.

182


SELECTED STATISTICSLAST TEN YEARS

CalendarYear

Personallncome **

(in thousands)

11,580,68412,204,47913,060,48914,229,08114,446,60515,158,85216,410,33817,304,14018,039,321

Per CapitaPersonallncome **Population *

409,9824'13,411416,129420,962422,072425,507427,927434,262437,515440,830

2005200620072008200920102011201220132014

28,24729,52131,38633,80134,22835,62538,34839,847

11:"',

* Bureau of Economic Analysis for 2005, Texas State Data Center for 2006 to 2010,US Census Bureau for 2011, Texas State Data Center Íor 2012to2014 (projected)

** Bureau of Economic Analysis*** lnformation has not been released from the Bureau of Economic Analysis

183

EmployerAmarillo CollegeAmarillo ISDBaptist St. Anthonys Hospital CorporationCanyon ISDCity of AmarilloCNS PantexNorthwest Texas Healthcare SystemTexas Department of Criminal JusticeTyson Foods, lnc.Xcel Energy/Southwestern Public Service


TOP TEN PUBLIC AND PRIVATE EMPLOYERSCURRENT YEAR AND NINE YEARS AGO

2014Percent of

TotalEmployment

2005

EmployerAmarillo ISDCity of AmarilloBaptist St. Anthonys Hospital CorporationBWXT Pantex LLCCargill Meat Solutions CorporationSwift Beef CompanyTexas Association of CountiesTexas Department of Criminal JusticeTyson Fresh Meats lnc.Wal-Mart Associates lnc.

Number ofEmployees

1642420029001400190031'121490127436781430

o.741.891.300.630.851.400.670.571.650.64

Sources:Amarillo Chamber of Commerce November 2014 Statistics.Percent of total employment is based on information from the Texas Workforce Commission.2005 employer ínformation is from the Texas Workforce Commission. Number of employees and percent of totalemployment is unavailable.

L84


UNEÍI'IPLOYMENT RATE BY COUNTY *

LAST TEN FISCAL YEARS

CounV 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

ArmstrongBriscoeCarsonCastroChildressCollingsworthDallamDeaf SmithDonleyGrayHallHansfordHartleyHemphillHutchinsonLipscombMooreOchiltreeOldhamParmerPotterRandallRobertsShermanSwisherWheeler

3.60/o

5.33.65.44.74.1

3.45.64.14.55.53.23.42.75.62.94.33.03.44.04.83.03.53.55.23.6

3.6%5.33.75.65.44.63.84.84.44.26.04.O

4.52.75.33.44.03.34.74.24.43.33.04.64.74.0

3.4%4.93.24.75.43.63.34.O

4.43.75.73.74.O

2.54.63.03.32.84.03.74.03.02.64.04.63.3

3.3%4.23.23.84.93.53.1

3.64.33.45.43.33.52.24.12.63.1

2.74.03.43.83.02.63.84.52.7

4.5o/o

4.85.1

4.56.04.93.54.85.36.67.74.53.82.65.95.04.14.75.1

4.05.54.14.34.05.44.2

4.8o/o

6.25.45.76.75.25.55.86.77.89.54.84.83.27.35.85.1

5.66.14.96.54.95.35.26.54.9

4.8o/o

6.25.45.67.1

5.94.65.86.56.79.34.65.23.1

7.54.94.94.66.24.96.55.04.55.1o.o4.2

4.9o/o

6.1

4.55.25.54.94.15.1

5.55.38.34.04.42.55.93.94.33.64.84.75.94.44.04.65.93.7

4.20/7.04.45.25.24.73.74.75.64.67.53.94.32.35.43.54.23.24.34.85.34.12.94.77.53.7

3.4o/o

5.43.75.04.54.33.34.04.23.86.73.1

3.72.1

4.43.43.62.84.1

4.04.53.52.23.96.83.0

" Texas Workforce Commission

185

Panhandle Regional Planning Commission

FULL.TIME EQUIVALENT GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAIIILAST TEN FISCAL YEARS

2005 2006 2007 2008

General governmentWorkforce developmentAging servicesState homeland security planningEmergency communicationsSolid waste planningCriminal justice programsWater development planningTransportation planningEmergency managementRegional bio-terrorism planningEconomic developmentProcurement and technical assistanceCommunity assistanceProprietary fundEnvironmental education

6.758.7'l9.252.093.941.321.000.330.000.990.601.521.25o.147.530.00

6.858.718.180.004.701.031.020.340.002.800.151.341.250.177.590.00

7.078.719.180.002.721.01

1.O1

0.110.201.71

0.281.231.250.077.590.00

7.589.009.180.003.001.100.33o.140.412.040.140.931.250.007.390.00

45.41 44.12 42.12 42.47

186

2009 2010 2011 2012 2013 2014

8.669.009.180.003.001.060.300.120.673.220.001.101.250.007.440.00

8.349.008.750.003.001.100.320.211.282.780.001.251.250.007.480.00

5.908.008.880.004.001.000.410.101.463.510.001.050.000.007.580.00

5.816.009.050.003.860.880.300.0r1.432.5'l0.001.290.000.007.240.00

5.777.009.080.003.990.430.290.091.282.520.001.200.000.006.780.00

6.817.009.510.004.980.290.390.050.901.960.001.360.000.006.890.01

44.99 44.75 38.38 38.40 40.1541.88

L87

PANHANDLE REGIONAL PLANNING COMMISSIONListing Of Positions By Pay Group(s)

September 30,2014

GROUP I/2:Receptionist

GROUP 3/4:Area Agency on Aging Program Support AideRegional 9-1-1 Network Program Aide

GROUP 5/6:Accounts Payable Administrative AssistantH u man Resources/Accou nting Systems Ad min istrative AssistantWorkforce Development Fiscal Administrative Assistant

GROUP 6/7:Administrative Program SpecialistArea Agency on Aging Program Specialist (Benefits Counselor)Area Agency on Aging Program Specialist (Caregiver Specialist)Area Agency or Aging Program Specialist (Volunleer & Public Ed)Community & Economic Developr ent Program SpecialistLocal Government Services Program SpecialistManaging Local OmbudsmanRegional 9-1-1 Network GIS Program SpecialistRegional 9-1-1 Network Program SpecialistRegional Services Program SpecialistWorkforce Development Planning Program Specialist

GROUP 8/9:Accountant llArea Agency on Aging Care CoordinatorArea Agency on Aging Operations CoordinatorExecutive AssistantLocal Government Services Program CoordinatorRegional 9-1-1 Network GIS Program CoordinatorReglonal Emergency Communications/l nfo Technology CoordinatorWorkforce Development Contracts CoordinatorWorkforce Development Fiscal Coordinator

GROUP 10111=Accounting ManagerRegional Emergency Communications & Preparedness Program Manager

GROUP 11112=Workforce Development Associate Director

GROUP 13114=Area Agency on Agíng DirectorDispute Resolution Center DirectorFinance DirectorLocal Government Servíces Director/Assistant to the Executive DirectorRegional 9-1-1 Network DirectorRegional Services Director/Assistant to the Executive DirectorWorkforce Development Director

EXEMPT:Executive Director

30,714 - 44,331

33,786 - 48,763

40,883 - 59,001

49,465 - 71,390

54,411- 78,530

65,837 -95,022

r_ 88

92,600 - 145,600

PANHANDLE REGIONAL PLANNING COMMISSIONSchedule of lnsurance in Force

September 30,2014

Company

Texas Municipal League




Cigna

Coveraqe

Group Health lnsurance

Group Dental lnsurance

Worker's Compensation

Disability lnsurance ForEmployees

Survivor's lnsurance ForEmployees

Details

Medical Expenses

Dental Expenses

As Required by Law

Disability Payment

$1,000 per month to spousefor 12 months $500 permonth for each dependentchild (max. 2) up to age21

$1,000,000 coverage; $5,000deductible

Texas Municipal League Public Employee Dishonesty



Group Life Coverage

Errors and Omissions Liability

2 times Annual Salary;maximum of $150,000

$1,000,000 each wrongfulact, $2,000,000 annualaggregate; $2,500 deductibleeach claim

$1,000,000 liability eachoccurrence; $2,000, 000annual liability; no deductible

$1,000,000 liability eachoccurrence; $25,000 automedical payment each personno deductible; actual cashvalue coverage for physicaldamage; $250 deductible

Covers replacement cost of$11,496,090 on real andpersonal property; $250deductible

Texas Municipal League General Liability

Texas Municipal League Auto Coverage

Texas Municipal League Realand Personal Property

l_ 89


Planning and Service Area Boundaries

H\oo

'RAfFOÐa

SF€Fi'AI.¡

IlÐCþ{\,lA

ISI¡RAY

i/þoRE

tt¡rþs

Ic¡cTus

cH¡N¡l¡tsa

HARÍI.EY

| -fÞ{.lt€

DATURT

rnILAM

t \reA

q.DHÂÀI

¡ñAN.

1

2

3

4

5


CAPITAL ASSET STATISTICS BY FUNCTIONLAST EIGHT FISCAL YEARS

2007 2008 2009 2010 2011 2012

General GovernmentBuildingFurniture and EquipmentVehicles

Workforce DeveloomentFurniture and Equipment

Emerqencv ManaqementFurniture and EquipmentPanCom SystemPEMSS SystemVehicles

Aqinq ServicesFurniture and Equipment

Emerqency CommunicationsFurniture and EquipmentRegional 9-1-1 Network

1

704

307

61

1

30

80

1

304

21

1

304

22

1

556

209

1

58o

247

1

636

269

41

I

tl,|

11

I1

'l

501

u-uu.o

11

96

19

75

20

83

20

83

11

1

1

455

28

12'l

'l

475

170

2013 2014

5

51

1

61

I

10 4

ln 2OO7 the PRPC implemented a capitalization threshold of $5 000. lnformation pr or to 2OO7 is not ava lable

191

SINGLE AUDIT SECTION

1,92

PANHANDLE REGIONAL PLANNING COMM¡SSION

Schedule of Expenditures ofFederal and State Awards


Federal Grantor/Flow-ThroughGrantor/Program Title

U.S. Department of CommerceEconom ic Development Adm inistration

Support for Planning Organizations

FederalCFDANumber

Flow-throughGrantor'sNumber

PRPCGrant

NumberProgram

Expenditures

11.302 08-83-04942

Total federal funds-special revenue funds

314 $ 45,000

$ 45,000

U.S. Department of AgricultureTexas WorKorce Commission

State Administrative Matching Grants for theSupplemental Nutrition Assistance Program



U.S. Department of Health and Human ServicesTexas Department of Aging and Disability Services

2014 Area Agency on AgingSpecial Programs for the Aging-

Title lll, Part B - Grants for SupportiveServices and Senior Centers O

Title lll, Part C - Nutrition Services STitle lll, Part D - Disease Prevention and

Health Promotion ServicesTitle lll, Part E - National Family Caregiver

Support ProgramTitle Vll, Chapter 3 - Prevention of ElderAbuse, Neglect and Exploitation

Title Vll, Chapter 2 - Long-Term CareOmbudsman Services for Older lndividuals

CMS Research, Demonstrations,& Evaluations

Medicare Enrollment Assistance ProgramMoney Follows the Person Rebalancing

DemonstrationNutrition Services lncentive Program S

10.s61

10.561

10.561

93.04493.045

813

814

814

01 135NE000

01 14SNE000

01 14SNA000

539-1 1-0006-00001539-1 1-0006-00001

14,69s

177,883

105,653

298,231

93.043

93.052

93.041

93.042

504504

504

504

504

504

504504

504504

472,706693,361

18,501

180,211

4,54'l

23,965

91,40721,877

3,475146,112

539-1 1-0006-00001

539-1 1-0006-00001

539-1 1-0006-00001

539-1 1-0006-00001

93.77993.071

539-1 1-0006-00001539-1 1-0006-00001

93.79193.053

539-1 1-0006-00001539-'11-0006-00001

193

1,656,156



Year ended September 30,20'14

Federal Grantor/Flow-ThroughGrantor/Proqram Title

Texas Workforce CommissionTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesChild Care and Development Block Grant #Child Care and Development Block Grant #Child Care and Development Block Grant #Child Care and Development Block Grant #Child Care Mandatory and Matchíng Funds

of the Child Care and Development Fund #Child Care Mandatory and Matching Funds

of the Child Care and Development Fund #Social Services Block Grant

U.S. Department of Homeland SecurityTexas Departrnent of Public Safety

State Homeland Security Grant Program 'State Homeland Security Grant Program *

State Homeland Security Grant Program *

Hazard Mitigation GrantHazard Mitigation GrantHazard Mitigation GrantBuffer Zone Protection Program

U.S. Department of LaborTexas Workforce Commission

Unemployment lnsuranceEmployment ServiceMagner-PeyserFunded Activities

Employment ServiceÂy'úagner-PeyserFunded Activities

Trade Adjustment AssistanceTrade Adjustment AssistanceWIA Adult Program +WIA Adult Program +WIA Adult Program +WIA Youth Activities +WIA Youth Activities +

WIA Youth Activities +WIA Dislocated Worker Formula Grants +WIA Dislocated Worker Formula Grants +WIA Dislocated Worker Formula Grants +

ldentification of Federal Program Clusters:" - Homeland Security Cluster# - CCDF Cluster+ - WIA ClusterO - Aging Cluster

01 13T4N00001 14T4N000

0113WPA0000114WP400001 14NCP00001 14PA800001 14CAA00001 13CCF00001 14CCF00001 14CCQ000

01 14CCM00001 14CCF000

EMW-2011-SS-00019EMW-201 2-SS-0001 8-S01

EMW-2013-55-00045DR 1791-234DR-1791-210DR-1791-130

2010-BF-T0-0015

01 12EUC000

0113WP4000

0114WP400001 13TR400001 14TRA0000112WtA0000113WtA0000114WtA0000112WtY0000113WrY0000114WtY0000112WtD0000113WtD0000114WtD000

0114CCF000 744 2,693,727

FederalCFDA

Number


PRPCGrant

NumberProgram

Expenditures

93.55893.55893.55893.55893.55893.55893.57593.57593.57593.575

803804833834894974734743744774

92,331965,020

3,47911,153

117,03710,83878,993

369,8202,813,605

186,366

464,29232,674

93.596

93.59693.667

754744

7,839,335

97.O7397.O7397.06797.03997.03997.03997.O78

402403404451440461481

932

833

834853854913914915943944945983984985

57,955242,538349,294450,873

6,94085,099

736,009

I 708

't7.225

17.207

201

11,174

17.20717.24517.24517.25817.25817.25817.25917.259'17.259

17.27817 27817.278

51,448145

3,49121,426

510,57794,57327,486

447,942118,464168,212774,513't19J62

2348 814

]-94




Federal Grantor/Flow-ThroughGrantor/Program Title

U.S. Department of TransportationTexas Department of Transportation

Formula Grants for Rural AreasMetropolitan Transportation Plann¡ng and Stateand Non-Metropolitan Planning and Research

Metropolitan Transportation Planning and Stateand Non-Metropolitan Planning and Research

Texas Department of Public SafetyHazmat Emergency Preparedness

Commission on State Emergency Communications9-1-19-1-19-1-1

Office of the Governor - Griminal Justice Division2014 Criminal Justice LEA2014 State Planning Assistance Grant

Texas Commission on Environmental QualitySolid Waste Program

Regional Management Coordination

Texas Department of Aging and Disability Services2014 Area Agency on Aging

Texas Water Development Board2016 Regional Water PlanAgricultural Water Conservation Program

Texas Workforce Commissionïemporary Assistance for Needy FamiliesState Administration Matching Grants for the

Supplemental Nutrition Assistance ProgramState Administration Matching Grants for theSupplemental Nutrition Assistance Program

Child Care and Development Block GrantChild Care and Development Block GrantChild Care and Development Block GrantTemporary Assistance for Needy Families

84,098

20.703 405-EMD-14-1541823 28,000

Total federal fiow-through funds-special revenue funds g 14,183,342

FederalCFDANumber

20.509

20.505

20.505

N/AN/AN/A

N/AN/A

N/A

N/A

N/AN/A

N/A

N/A

N/AN/AN/AN/AN/A


PRPCGrant

Number

213214215

244274

s1304F7'130

51404F7080

0000002676

14269142037405

01 145NE00001 14CCF00001 14CCP00001 1sCCP00001 14NCP000

ProgramExpenditures

52,607

28,368

3,123

288,9401,547,204

124,456

1,960,600

95,7155,O71

100,786

158,639

129 349

176,005116,589

292,594

96,317

12,571

58,9901,181,9111J08,124

97,39745,320

2,600,630

$ 5,242,598

373

384

385

434

N/AN/AN/A

582-1440587 474

539-11-0006-00001 504

11483013121213581481

0114T4N000 804

0113SNE000 813

232263

Total nonfederal funds-special revenue funds

Total all funds

195

814744764765894

$ 19,470,940


Notes to Schedule of Expenditures of Federal and State AwardsSeptember 30,2014

NOTE 1 . GENERAL

The accompanying Schedule of Expenditures of Federal and State Awards presents theactivity of all federal and state awards programs of the Panhandle Regional PlanningCommission (Commission). The Commission's reporting entity is defined in Note 1.4. to theCommission's basic financial statements. Federal and state awards received directly fromfederal and state agencies, as well as federal awards passed through state agencies, areincluded on the schedule.

NOTE 2 . BASIS OF ACCOUNTING

The accompanying Schedule of Expenditures of Federal and State Awards is presentedusing the modified accrual basis of accounting, which is described in Note 1.C. to theCommission's basic financial statements.

NOTE 3 - FEDERAL AND STATE ASSISTANCE RECONCILIATION

Totalfederal and state award expenditures perSchedule of Federal and State Awards $19,470,940

63,376Performance service contracts - General Fund

Total intergovernmental grants and contracts perStatement of Revenues, Expenditures and Changesin Fund Balances - Governmental Funds $19.534.316

196


SCHEDULE OF FINDINGS AND QUESTIONED GOSTSFOR THE YEAR ENDED SEPTEMBER 30, 2014

A. Summary of Auditor's Results

1. Financial Statements

Type of auditor's report issued:

lnternal control over financial reporting:

Material weakness(es) identified?

Significant deficiencies identified that arenot considered to be materialweaknesses?

Noncompliance material to the financialstatements noted?

2. Federal and State Awards

lnternal control over major programs:

One of more materialweaknesses identified?

Yes XNo

Yes X None reported

Yes X No

Yes X No

Yes X None reported

Unmodified

Unmodified

One or more significant deficiencies identifiedthat are not considered to be material weaknesses?

Type of auditor's report issued on compliance formajor programs:

Any audit findings disclosed that are required tobe reported in accordance with section 510(a)of Circular A-133, and the State of Texas SingleAudit Circular?

ldentification of major programs

Federal Programs:CCDF Cluster:

Child Care and Development Block GrantChild Care Mandatory and Matching Funds of the

Child Care and Development FundHazard Mitigation GrantHomeland Security Cluster:

State Homeland Security Grant ProgramState Homeland Security Grant Program

Yes XNo

93.575

93.59697.039

97.06797.073

197


ScHEDULE OF FTNDTNGS AND QUESTTONED COSTS (CONT'D.)FOR THE YEAR ENDED SEPTEMBER 30, 2OI4

2. Federaland State Awards - ldentification of major programs (Cont'd.)

State Programs:Child Care and Development Block Grant (State)

Dollar threshold used to distinguish betweenType A and Type B federal programs: $426,850

Dollar threshold used to distinguish betweenType A and Type B state programs: $300,000

Auditee qualified as low-risk auditee? X Yes No

B. FinancialStatementFindinos

None

C. Federal/State Award Findinos and Questioned Costs

None

198


Audit Gorrective Action PlanYear Ended September 30,2014

There were no findings in the current year

199


Summary Schedule of Prior Audit FindingsYear Ended September 30,2014

There were no findings in the prior year

200

EocIru, PARKMAN, FLEMING & FIen¡Iruc, PCCenrneo PusLrc Accou¡¡rn¡¡rs

4110 Kell Blvo., Secoruo Floon P.O. Box 750Wrcnrrn Fn¡-ls, TExns 76307-0750Pn. (940) 766-5550 Fnx (940) 766-5778

MrcHnel D. Eocrru, CPADnvro L. PRRrn¡nn, CPA, CFE

A. Pnul FLEMTNG, CPAJ. Mnnr Flen¡rnc, CPA

lndependent Auditor's Report on lnternal Control Over Financial Reporting and onCompliance and Other Matters Based on an Audit of Financial

Statements Performed ln Accordance With Government Auditinq Standards


We have audited, in accordance with the auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standardsissued by the Comptroller General of the United States, the financial statements of the governmentalactivities, each major fund, and the aggregate remaining fund information of Panhandle Regional PlanningCommission, as of and for the year ended September 30, 2014, and the related notes to the financialstatements, which collectively comprise Panhandle Regional Planning Commission's basic financialstatements, and have issued our report thereon dated March 11,2015.

lnternal Control Over Financial Reporting

ln planning and performing our audit of the financial statements, we considered Panhandle RegionalPlanning Commission's internal control over financial reporting (internal control) to determine the auditprocedures that are appropriate in the circumstances for the purpose of expressing our opinions on thefinancial statements, but not for the purpose of expressing an opinion on the effectiveness of theCommission's internal control. Accordingly, we do not express an opinion on the effectiveness ofPanhandle Regional Planning Commission's internal control.

A deficiency in internal controlexists when the design or operation of a control does not allow managementor employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in

internal control such that there is a reasonable possibility that a material misstatement of the entity'sfinancial statements will not be prevented, or detected and corrected on a timely basis. A significantdeficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than amaterial weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over financial reporting was for the limited purpose described in thefirst paragraph of this section and was not designed to identify all deficiencies in internal control overfinancial reporting that might be material weaknesses or significant deficiencies. Given these limitations,during our audit we did not identify any deficiencies in internal control that we consider to be materialweaknesses. However, material weaknesses may exist that have not been identified.

201

Gompliance and Other Matters

As part of obtaining reasonable assurance about whether Panhandle Regional Planning Commission'sfinancial statements are free from material misstatement, we performed tests of its compliance with certainprovisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have adirect and material effect on the determination of financial statement amounts. However, providing anopinion on compliance with those provisions was not an objective of our audit and, accordingly, we do notexpress such an opinion. The results of our tests disclosed no instances of noncompliance or other mattersthat are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and complianceand the results of that testing, and not to provide an opinion on the effectiveness of the entity's internalcontrol or on compliance. This report is an integral part of an audit performed in accordance withGovernment Auditing Sfandards in considering the entity's internal control and compliance. Accordingly,this communication is not suitable for any other purpose.

l+, ?r'lr.*., V/r**S 8ú/'%,7C


EDGIN, PARKMAN, FLEMING & FLEMING, PC

202

Eocrtrr PnRrn¿nN, FLEMrvc & Fleulruc, PCCeRrrneo PueLlc Accou¡¡tnrurs

41 10 Kell Blvo., Secoruo FlooR P.O. Box 750Wrcnrr¡ Frlr-s, Tgxns 76307-0750Pn. (940) 766-5550 Fnx (940) 766-5778

Mrcnnel D. Eoorru, CPADnvro L. PnRrn¡nN, CPA, CFE

A. Pnul Fleurruc, CPAJ. Mnnr Flerr¡tt¡c, CPA

lndependent Auditor's Report on Compliance for Each Major Programand on lnternal Control Over Compliance Required by

OMB Circular A-133 and the State of Texas Sinqle Audit Circular


Report on Compliance for Each Major Federal Program

We have audited Panhandle Regional Planning Commission's compliance with the types of compliancerequirements described in the OMB Circular A-133 Compliance Supplement and the Sfafe of TexasSingle Audit Circular that could have a direct and material effect on each of its major federal and stateprograms for the year ended September 30, 2014. Panhandle Regional Planning Commission's majorfederal and state programs are identified in the summary of auditor's results section of the accompanyingschedule of findings and questioned costs.

M a n agem enú's Respo ns i b i I ity

Management is responsible for compliance with the requirements of laws, regulations, contracts, andgrants applicable to its federal programs.

Aud ito r's Responsi bi I ity

Our responsibility is to express an opinion on compliance for each of Panhandle Regional PlanningCommission's major federal programs based on our audit of the types of compliance requirementsreferred to above. We conducted our audit of compliance in accordance with auditing standards generallyaccepted in the United States of America; the standards applicable for financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States; OMB CircularA-133, Audits of Sfafes, Local Governments, and Non-Profit Organizafions and the State of Texas SingleAudit Circular. Those standards, OMB Circular A-133 and the State of Texas Single Audit Circular requirethat we plan and perform the audit to obtain reasonable assurance about whether noncompliance with thetypes of compliance requirements referred to above that could have a direct and material effect on amajor federal or state program occurred. An audit includes examining, on a test basis, evidence aboutPanhandle Regional Planning Commission's compliance with those requirements and performing suchother procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each majorfederal program. However, our audit does not provide a legal determination on Panhandle RegionalPlann ing Commission's compliance.

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Opinion on Each Major Federal Program

ln our opinion, Panhandle Regional Planning Commissíon, complied, in all material respects, with thetypes of compliance requirements referred to above that could have a direct and material effect on eachof its major federal and state programs for the year ended September 30,2014

Report on lnternal Control Over Compliance

Management of Panhandle Regional Planning Commission is responsible for establishing andmaintaining effective internal control over compliance with the types of compliance referred to above. lnplanning and performing our audit of compliance, we considered Panhandle Regional PlanningCommission's internal control over compliance with requirements that could have a direct and materialeffect on a major federal or state program to determine the auditing procedures that are appropriate in thecircumstances for the purpose of expressing our opinion on compliance for each major federal and stateprogram and to test and report on internal control over compliance in accordance with OMB Circular A-133 and the State of Texas Single Audit Circular, but not for the purpose of expressing an opinion on theeffectiveness of internal control over compliance. Accordingly, we do not express an opinion on theeffectiveness of Panhandle Regional Planning Commission's internalcontrol over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, in the normal course of performing their assignedfunctions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of afederal or state program on a timely basis. A materialweakness in internal control over compliance is adeficiency, or combination of deficiencies, in internal control over compliance such that there is areasonable possibility that material noncompliance with a type of compliance requirement of a federal orstate program will not be prevented, or detected and corrected, on a timely basis. A significant deficiencyin internal control over compliance is a deficiency, or a combination of deficiencies, in internal control overcompliance with a type of compliance requirement of a federal or state program that is less severe than amaterial weakness in internal control over compliance, yet important enough to merit attention by thosecharged with governance.

Our consideration of internal control over compliance was for the limited purpose described ín the firstparagraph of this section and was not designed to identify all deficiencies in internal control overcompliance that might be material weaknesses or significant deficiencies. We did not identify anydeficiencies in internal control over compliance that we consider to be material weaknesses. However,material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of ourtesting of internal control over compliance and the results of that testing based on the requirements ofOMB Circular A-133 and the State of Texas Single Audit Circular. Accordingly, this report is not suitablefor any other purpose.

4, ?,L*, +lt"*O k 7/'.'*n,7'EDGIN, PARKMAN, FLEMING & FLEMING, PC


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fy14 comprehensive annual financial report

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