Players open doors

Howe at Bells, Nov. 8, 1991.

(Continued from page 4) next week or we win, we are the district champions.”

Howe Bulldogs welcome students at campuses

Howe took a 12-7 lead with 3:43 remaining in the game when wingback Jay Carson took a reverse 16 yards with the help of pulling guard freshman Nathan Gray.

The two headed monster rushing attack of Bailey and Rivera saw them each record 72 rushing yards apiece.

The Bulldogs moved to 8-2 and found out that night that rival Van Alstyne had upset Celina to get into the playoffs and become Howe’s bi-district opponent.

“There was a lot riding on this game and the kids were really pumped up,” said McQueen. “I don’t care if we get blown out It was the first and still the only time Howe and Van Alstyne met in the playoffs.

Just as the second game of the season, the first half was a defensive dominant performance by both teams. Van Alstyne led 10-6 at the half but took advantage of six Bulldog turnovers in the second half to seal the 30-8 victory and move Van Alstyne to 10-1.

In 2000, Howe allowed 12.18 per game which is the best since 1991 allowed 6.91 points per game. The team 30 years ago is statistically one of the best of all-time for Howe.

This article will appear in the 2021 Black & White Gameday football program.

Students were met at Howe Intermediate School Tuesday morning by Austin Haley (8), Landin Duty (17), Bryce Crosby (5), and Ryan Hough (15).

Students were met at Howe Intermediate School Tuesday morning by Caleb Hix (52), Mahlon Walker (78), and Ayden Burris (55).

The Howe City Council met for their monthly meeting last Tuesday at the Howe Community Center, 700 W. Haning Street. They heard from Susan K. LaFollett CPA, of LaFollett and Company, PLLC.

The council heard the objectives and scope of the audit, the financial report, financial highlights, an overview of results and recommendations of the findings.

The full scope audit included the governmental activities, business type activities, fiduciary activities.

“One of the main things we look at is the overall net position of the city,” said LaFollett. “That is 972,585 at the end of the year. Overall, the net position did decrease by 95,040.” The unrestricted net position of the city was ($1,258,685) which is mostly because of the water fund. This means the current assets are not covering the current liabilities. The current liabilities include the accrued interest for the water pipeline and the sewer contract with Sherman.

The firm looks at the unassigned fund balance which at the end of the year was $298,322 which represents an increase of $238,892 which is a positive direction for Howe. That amounts represents approximately 2.7 months of operating expenses. Three to six months is more favorable.

The water fund’s negative position increased by $404,191 to the $1,671,000. This is due to the sewer bills and should be corrected with the increase in water rates expected soon.

The total net position decreased overall as well by $435,516.

The opinions of the auditors stated that there was nothing unusual about the audit or significant.

LaFollett said there were five findings that she recommended the city focus on. One was that the city is not using the accounts payable system to record the amounts due, which results in an audit adjustment of $411,000. Most of that is past due for the sewer.

Another item was money that was moved to a CD which was recorded as a revenue and not a cash account. The bank, however, made a confirmation which was corrected with an adjustment.

“The Howe Community Facilities Development Corporation (HCFDC) was owed some money by the city in July,” said LaFollet. “The board voted earlier to forgive that and said it could be used on various projects and the council accepted that. Now these adjustments need to get made since this has been voted on by the council.”

She recommended the city get with the consultant and get the entries posted.

The Court Security and Technology is owed, according to the auditor’s records, $105,000, however the city states that the amount is $65,000. LaFollette said that the money is restricted, and the money is not there.

She said there were other items that the firm would recommend but were not as concerning.

She thanked Joe Shephard and Joy Stevens for their cooperation in the audit.

City Administrator Jeff Stanley addressed the council and said that the staff is working to correct items such as the sewer contract with Sherman and the ongoing situation with the non-funding of the HCFDC.

“This is going to be an ongoing (Continued on page 9)