Page 1

COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2015

Offices located in Amarillo, Texas


PANHANDLE REGIONAL PLANNING COMMISSION AMARILLO, TEXAS

COMPREHENSIVE ANNUAL FINANCIAL REPORT

Fiscal year ended September 30, 2015

Prepared by The Department of Finance Cindy Boone, CPA Director of Finance


PANHANDLE REGIONAL PLANNING COMMISSION COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended September 30, 2015 TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Transmittal............ Certificate of Achievement for Excellence in Financial Reporting... Organizational Chart.. Governing Board and Executive Staff ...

FINANCIAL SECTION

Report Analysis

lndependent Auditods Management's Discussion and

.................12 ..................15

Basic Financial Statements Government-wide Financial Statements: Statement of Net Position ................24 Statement of Activities .....................25 Fund Financial Statements: Balance Sheet - Governmental Funds.............. ..................28 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position............... ..................30 Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds. ..................31 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds to the Statement of ActivitĂ­es..............33 Statement of Net Position - Proprietary Fund .....34 Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary Fund 35 Statement of Cash Flows - Proprietary Fund..... ..................36 Notes to Financial Statements.............. ................37 Combining Financial Statements Gombining Balance Sheet - Nonmajor Governmental Funds ...............................52 Combining Statement of Revenues, Expenditures and Changes in Fund Balance ...................54 - Nonmajor Governmental Funds .............. Supporting Schedules Combininq Financial Schedules - All Special Revenue Funds Combining Balance Sheet - All Special Revenue Funds .....60 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - All Special Revenue Funds .......62 Texas Workforce Gommission Combining Schedule of Revenues, Expenditures and Changes in Fund Balance ................64 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Workforce lnvestment Act............ ............65 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance and Supplemental Schedules of Expenditures by Cost Category and Expense Classification - Budget and Actual. Trade Act for Dislocated Workers 0114TR4000 (854) ........67 Trade Act for Dislocated Workers 0115TR4000 (855) ........69 WorKorce lnvestment Act - Adult 0113W1A000 (914) ...,.....71 WorKorce lnvestment Act - Adult 0114W14000 (915).............. ............73 Workforce lnnovation and Opportunity Act - Adult 0115WO4000 (e16)........ ..................75


TABLE OF CONTENTS FINANCIAL SECTION

-

Gontinued

WIA Statewide Funding for lndustry-Recognized Skills Certification lnitiative 0115RSC000 ......77 Long-Term Unemployed Initiative Funding 01 1 5LTU000 (935)...... ......79 Workforce lnvestment Act - Youth 0113W1Y000 ........81 (945).........................83 Workforce lnvestment Act - Youth 0114W1Y000 Workforce lnnovation and Opportunity Act - Youth 0115WOY000 ................85 Workforce lnvestment Act - Dislocated Worker 0113W1D000 (984) .....87 Workforce lnvestment Act - Dislocated Worker 0114W1D000 (985).....89 Workforce lnnovation and Opportunity Act - Dislocated Worker 0115WOD000 ...............91 WorKorce lnvestment Act Additional Assistance for Dislocated Worker Services 0115W44000 ..........93 Workforce lnnovation and Opportunity Act - Rapid Response 0115WOR000 .................95 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Child ....................97 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance and Supplemental Schedules of Expenditures by Cost Category and Expense Classification - Budget and Actual: Child Care Attendance Automation Service 01 1 5CAA000 (735)..........99 Child Care Services Formula Allocation 01 1 5CCF000 (745).............. 1 01 Child Care Local Match 0114CCM000 ...103 Child Care Local Match 0115CCM000 ...105 Texas Department of Family and Protective Services Child Care 0115CCP000 ...................107 Texas Department of Family and Protective Services Child Care 0116CCP000 ..................109 CCDF Quality I mprovement Activity 0 1 1 5CCQ000 (775) ...................1 1 1 lnfanUToddler Capacity and lnclusion Assistance and Activities to Assist Child Care Providers to lmprove Quality 0115CQ1000 ...............113 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Other .................115 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance and Supplemental Schedules of Expenditures by Cost Category and Expense Classification - Budget and Actual: Temporary Assistance for Needy Families/Choices 01 1 4TAN000 ...............117 Temporary Assistance for Needy Families/Choices 01 1 5TAN000 ...............1 19 Supplemental Nutrition Assistance Program Employment & Training 011ssNE000 (815) ......121 SNAP E&T ABAWD-Only Funding 01 1 5SNA000 (81 5) ............. ........123 WP Employment Services 0114WP4000 ................125 WP Employment Services 0115WP4000 ................127 Non-Custòdial Parent Choices Program 01 1 5NCP000 (895).... .........129 Non-Custodial Parent Choices Program 01 1 6NCP000 (896) ............. 1 31 Performance lncentive Award Choices Employment 01 14P48000 ...............133 Performance lncentive Award Choices Employment 01 1 5PAB000 (e75) ............... 135

(925).................. (944)

(946):........

(986)....

(995)

(996).. Care.........

(754) (755)

(765) (766)

(785)........ Programs..

(804)........ (805)........

.............

(834) (835)

(s74)........ ........

tl


TABLE OF CONTENTS FINANCIAL SECTION

-

Continued

Texas Department of Aging and Disability Services Combining Schedule of Revenues, Expenditures and Changes in Fund Balance .137 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual and Supplemental Schedules of Expenditures by Service Category and Changes in Fund Balance: 2015 Area Agency on Aging 539-11-0006-00001 (505) 138 2015 Area Agency on Aging (MIPPA) 539-11-0006-00001 (535)...... 140 Commission on State Emergency Communications Combining Schedule of Revenues, Expenditures and Changes in Fund Balance 142 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 9-1-1 Management and Planning (213).... 9-1-1 Management And Planning Q|q. 9-1-1 Management and Planning (215)....... 9-1-1 Management and Planning (216)....

Texas Department of Public Safety Combining Schedule of Revenues, Expenditures and Changes in Fund Balance 147 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: State Homeland Security Grant Program EMW-2016-S5-00045 (404)......... 149 State Homeland Security Grant Program EMW-2014-5S-00029 (405)......... .150 Regional Hazard Mitigation Planning Project DR-1791-210 (440)..... .151 Hazard Mitigation Project - Mass Notification DR-1791-130 (461).... .152 Safe Room Construction Rebate Program DR 1791-234 (451).....-... .153 Texas Water Development Board Combining Schedule of Revenues, Expenditures and Changes in Fund ..............154 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2016 Regional Water Plan 1 148301312 (232) ........ 2021 Regional Water Plan 1548301829 (235) Agricultural Water Conservation Program 1213581481 (263) ...... Texas Commission on Environmental Quality Combining Schedule of Revenues, Expenditures and Changes in Fund ..............158 supprementar s;Ëå;ì;; Ë;Ë"J¡ir,å" å"; ¡; Ë;¿i Balance - Budget and Actual: Solid Waste - Regional Coordination 582-14-40587 (474) ................159 Solid Waste - Regional Coordination 582-16-60660 (476) ................160 U.S. Department of Gommerce Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2014 Planning Assistance Grant 08-83-04942 ........161

Balance

Balance

;iË"";;;;

öü.s*

(314)


TABLE OF CONTENTS FINANCIAL SECTION

-

Gontinued

Office of the Governor Griminal Justice Division Combining Schedule of Revenues, Expenditures and Changes in Fund .............162 Revenues, Supplemental Schedules of Expenditures and Changes in Fund Balance - Budget and Actual: 2014 Law Enforcement Education and TraĂ­ning 1426914 (244).........163 2016 Law Enforcement Education and Training 1426915 (246).........164 Texas Department of Transportation Combining Schedule of Revenues, Expenditures and Changes in Fund .............165 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2015 Federal Planning 0000002676 ....166 2016 Federal Planning 0000007767 .......167 Nortex Regional Planning Gommission Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2015 Aging and Disability Resource Center (ADRC) (545)................168 Office of the Governor Homeland Security Grant Division Combining Schedule of Revenues, Expenditures and Changes in Fund .............169 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: Reg ional PAN CO M M&O Project E MW-20 1 5-SS-000 80 1294040 I ..............170 Reg iona I PAN COM M&O Project EMW-20 1 5-SS-000 80 12940301 (406-640005) ............. Other Supplementary lnformation Combined Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and ...173 Schedule of lndirect ...........,.175 Computation of lndirect Cost ..........176 lndirect Cap .........177

Balance

Balance

(385).. (386)

Balance

(406-640001).............

Actual Costs Allocation Certification.......

STATISTICAL SECTION Table of Contents ............... Net Position - By Component - Last Ten Fiscal Years Changes in Net Position - Last Ten Fiscal Years Fund 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 Years Selected Statistics - Last Ten Years Top Ten Public and Private Employers - Current Year and Nine Years Ago.... Unemployment Rate by County - Last Ten Fiscal Years Full-Time Equivalent Government Employees by Function/Program - Last Ten Fiscal Years Listing Of Positions By Pay Group(s) Schedule of lnsurance in Force Planning and Service Area Boundaries CapitalAsset Statistics by Function - Last Nine Fiscal Years IV

200 202 203 204 205


TABLE OF CONTENTS SINGLE AUDIT SECTION Schedule of Expenditures of Federal and State Awards ..207 Notes to Schedule of Expenditures of Federal and State Awards ..211 Schedule of Findings and Questioned Costs ..212 Audit Corrective Action Plan ..214 Summary Schedule of Prior Audit .................215 lndependent Audito/s Reports on: lnternal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing ......216 Compliance for Each Major Program and on lnternal Control Over Compliance Required by OMB Circular A-133 and the State of Texas Single Audit Circular.... 218

Findings............

Standards.

V


INTRODUCTORY SECTION


HANDLE REcroNRr-

Pt-eNNnC (ovttr¡rssroN March 3,2016

Honorable Chairman and Members of the Board of Directors Panhandle Regíonal Planning Commission P.O. Box 9257 Amarillo, Texas 79105-g2ST Dear Ladies and Gentlemen: Comprehensive Annual Financial Report (CAFR) of the panhandle Regional ]|" Planning Commission (the "Commission"

or "PRPC';) for the fiscal year ãnded September 30, 2015, is submitted herewith. All disclosures necessary to enable the ¡eader to gain an understanding of the Commission's financial activiiies have been included. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the pRpC. To the best of our knowledge and belief, the enclosed data are accurate in all material respects and are reported in a manner designed to present fairly the financial posítion and results of operations. Further discussion of the PRPC's financíal position is contained in management's discussion and analysis. The CAFR is presented in four sections:

'

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

o

A financial section that consists of management's discussion and analysis, the independent auditor's report, the basic financial statements, the combiñing and individualfund statements, as well as other supplementary information.

a

A

a

A single audit section that includes information about federal and state award

statistical section that includes selected historical financial data and dem ographic information for the Texas panhandle region, generally presented on a multi-year basis programs as required by the Singfe Audít Act of 1996, OMB Circular A-133 and the Uníform Grant Management Standards.

Profile of the pRpC

The Panhandle Regional Planning Commission was organized in September 1g6g, undertheRegional PlanningActof 1965(Chapter391, Lãcal GovernmentCode)asa

voluntary association of governments for the 26-county Panhandle region as delineated 415 \Øest Eighth Avenue P.O. Box 9257

Amarillo, Texas 79105

(806) 372-3381 (806) 373-3268 (fax) www. theprpc.org

1

ÈÉ -.i,iri,ìi,


by the Governor. Under the Act, the Commission is designated as a political subdivision of the State; the general purpose of which is to make studies and plans to guide the unified, far-reaching development of the area, to eliminate duplication, and to promote the economy and efficiency in the coordinated development of the area. The Commission is one of 24 such regional councils serving local governments in the State of Texas.

Although the Commission is a political subdivísion of the State, it operates under bylaws originally written and adopted by the membership in December 1970. Each entity voluntarily decides upon membership and is billed annually for dues. Gounties and cities are billed on a per capita basis. The Commission does not have the authority to levy taxes and is solely dependent upon its membership dues and monies earned from program fees.

ln 2015, the Commission's 91 members íncluded all26 counties, 59 cities, and 6 special

districts. These units of government in 2015 represented an estímated population of 444,095 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 by the GovernmentalAccounting Standards Board (GASB). The Employees' Pension Plan (see note 1.F. to the basíc financial statements) is a defíned contribution plan. Effective December 1, 1996, the Commission transferred responsibility for the plan administration to ICMA Retirement Corporation and adopted ICMA's prototype plan. Under this arrangement, employees deal dírectly with ICMA except for transfer of contributions. Upon payment of its contríbution to the Plan, the Commission has no further liability relating to pension matters. ln fiscal year 1992, the Commission purchased a building which is reflected ín the proprietary fund in the basic financíal statements.

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

Workforce Development:

The region's Workforce Development programs help Panhandle employers recruít, hire and retain qualífied personnel. They also provide workers with the information, assistance, and training needed to obtain and keep jobs that offer good wages and benefits, and enhance their ability to support their families. These efforts are planned and overseen by the Panhandle Workforce Development Board, a group of dedicated volunteers who are appointed by local elected officíals. The PRPC serves as the administrative and fiscal agent for the Board.

2


The Area Agency on Aging (AAA) serves as the advocate and leader for the Panhandle's elderly population. The AAA offers a range of comprehensive and coordinated programs and services to accomplish its mission of promoting dignity, independence, and quality of life for older people and the family members and friends who care for them. Emeroencv Communications

The Regional 9-1-1 Network provides emergency communications services for residents in 24 Panhandle counties through a network of twenty-three 9-1-1 call centers located in sheriffs' offices and police departments. These 9-1-1 calls are received by landlines, cellular phones, and most recently, VOIP or voice over lP. The PRPC provides ongoing training of 9-1-1 call takers, ensures maintenance of the emergency systems, and provides public education. Emeroencv P reoaredness

The PRPC's Regional Emergency Preparedness Program strives to support the five critical mission areas of the U.S. Department of Homeland Security's National Preparedness Goal. Those mission areas include prevention, protection, mitigation, response and recovery. This program is overseen by the Panhandle Regional Emergency Management Advisory Committee (PREMAC) that includes representation from the various disciplines that have a stake in the Panhandle's preparedness efforts. The Committee operates under a "one for all; all for one" philosophy. All programs and projects implemented under the PREMAC's purview are intended to have a beneficial regional impact. The PREMAC works to identify common solutions with shared benefits that can extend to the entire region.

Water Planninq

ln 1997, Senate Bill 1 mandated that the State of Texas undertake a comprehensive water planning process designed to assist water users and providers in planning for and meeting future water demands and needs. The Panhandle is one of 16 Regional Water Planning Groups in Texas. At the request of the Panhandle Water Planning Group in our region, the PRPC serves as administrative agent for the regional water planning process. Duties include providing technical assistance, data collection, analysis, and dissemination, funding and management of planning grant contracts, and financial oversight.

3


Solid Waste Manaqement:

The PRPC's Regional Solid Waste Management Program works to protect

the environment by supporting programs that improve the management and disposal of the region's solid waste. The PRPC's Regional Sotid Waste Management Advisory Committee (RSWMAC) directs this program; a committee comprised of solid waste professionals, local officials, industry representatives, and individuals who have an interest ín protecting the environment. Funding which supports the program is provided through the Texas Commission on Environmental Quality (TCEa). The RSWMAC has been charged by the PRPC's Board of Directors with determining how the Panhandle's allocations of TCEQ funding can best be used to support waste reduction and management programs in the region.

Economic Development:

For more than 20 years the Planning Commission's Economic Development Program has worked with cities, counties, and economic development corporations to provide assistance in pursuit of economic development opportunities. The provision of the assistance comes in a myriad of different forms, ranging from the administration of two micro loan programs, to assistance in the development and implementation of economÍc development grant projects. Criminal Justice:

The PRPC's Regional Criminal Justíce Program exists to promote the enhancement of the region's criminaljustice system. The program provides assistance in addressing the region's juvenile delinquency, crime prevention, and crime victim's restoration needs and is overseen by the Panhandle Criminal Justice Advisory Committee (CJAC). The CJAC is a 15-member body whose members represent the law enforcement, juvenile justice, victim services, mental health, prosecutorial and courts, and educational interests of the region. The primary source of funding for this program is the Office of the Governor's Criminal Justice Division. Transportation Planninq

:

ln 2010, the PRPC began work in earnest for one of the newer initiatives in the region public transportation research and planning. A study group was established by the Texas Department of Transportation (TxDOT) in early 2006 to review public transportation planníng and prograrnming practices within metropolitan, suburban, and rural areas. Under the guidance of the TxDOT, the Planning Commission was selected by area public transportation interests to serve as lead agency for the Texas Panhandle to develop a regional Public Transportation Service Plan. This effort has expanded with the PRPC taking on the role as administrative agent for two Rural Planning Organizations (RPOs) focused on providing local input ínto statewide and regional TxDOT decision-making processes. In addition, the Planning Commission conducts extensive research into the region's public transportatíon needs for specific populations.

4


Díspute Resolution

The PRPC's Dispute Resolution Center (DRC) is designed to empower resídents of this region to resolve all Çpes of conflicts through the use of mediation. The DRC offers mediation assistance for a variety of controversies, includíng divorce/custody, visitation

arrangements, consumer complaints, minor criminal mischief, person injury, landlord/tenant disputes, property and damage disputes, threats and trespassing, financíal disputes, police and court referrals, employer/employee conflicts, and neighborhood and community conflicts. Such resolution is achieved with the assistance of trained, impartial mediators who facilitate meetings between the disputing parties. Continuing education is provided to the mediators, ensuring that their mediation skills are current and effective. Government Services:

The Local Government Services (LGS) has continued a 30+ year tradition of providing a wide range of services requested by the local governments in the Panhandle. LGS has the expertise and abilíty to adapt to a variety of local demands ranging from strategic planning, to grant writing and administration, to assistance to communitíes in search of City Managers. Results of these services can be seen with such improvements as new parks, water and sewer lines, water wells, and street paving. The PRPC plays a part in multiple phases of these projects, from assísting with needs identification, grant preparation, administrative management of construction activities, oversight of constructíon contracts and submission of all required reporting throughout project implementatíon.

Lonq-Term Financial Planninq Internal Controls:

The Director of Finance establíshes and maintains an internal control structure designed to ensure that assets are safeguarded and used in accordance with Board of Directors and grant contract authorizatíons and that accounting data allows for the preparation of financial statements in conformity with accounting principles generally accepted in the United States of America. This structure is designed to provide reasonable, but not absolute, assurance these objectives are met. "Reasonable assurance" recognizes that: (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 by management.

Budqetarv Controls: The Commission's budget is based on anticipated funding from federal and state grants and local dues; however, variances can and do occur. A comparison of budget to actual expenditures is shown on pages 173 - 174.

5


The 2015 budget consisted of specific programs to be funded by grantor agencies and the general fund. All expenditures are classified as current. The general fund program consists of agency-wide support and local expenditures not related to any internal service funds. Budgetary control is maintained through budgetary analysis, as well as prior approval of requisitions to vendors. Although PRPC's budget is adopted at the annual meeting of its GeneralAssembly, it is not a legally adopted budget or an appropriated budget as defined by the Governmental Accounting Standards Board. Cash Manaqement:

The PRPC's investment policy is to invest public funds in a manner which will provide the highest investment return wĂ­th the maximum security while meeting PRPC's cash flow demands. Generally, funds are invested in money market investment accounts with all accounts that are in the name of the Commission being fully insured or collateralized. Note 2 to the financial statements on pages 43 - 44 include a detailed explanation. Risk Manaqement:

The Commission purchases insurance coverage that is considered adequate to minimize the CommissĂ­on's risk of loss. A schedule of the insurance coverage in place is included in the statistical section on page 203. Independent Audit:

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

Awards and Acknowledqements Certificate of Ach ievement:

The Government Finance Officers Association of the United States and Canada (GFOA) awarded a CertĂ­ficate of Achievement for Excellence in Financial Reporting to the Panhandle Regional Planning Commission for its comprehensive annual financial report for the fiscal year ended September 30, 2014. This was the 30th consecutive year that the government has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

6


A Certlficate of Achievement is valid for a period of one year only. We believe that our cuยก'rent comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. Acknowledgments:

The preparation of this report was accomplished with cooperation of ttre Commission's financial and administrative staff and the Commission's audit firm, Edgin, Parkman; Fleming & Fleming, P.C. We express our appreciation to the staff members and auditors who contributed to the preparation of this report. We also wish to thank the members of the tsoard of Directors for conducting the financial operations of the PRPC rna manner.

Pitner Director

Cindy Boone, CPA Finance Director

7


Government Finance Offi cers Association

Certificate of Achievement for Excellence in Financial Reporting Presented to

Panhandle Regional

Planning Commission, Texas For its Comprehensive Annual Financial Report for the Fiscal Year Ended

September 30r 2014

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PANHANDLE REGIONAL PLANNING COMMISSION Governing Board and Executive Staff OFFICERS CHAIRMAN

John James, Judge, County of Collingsworth

VlCE-CHAIRMAN

PaulHarpole, Mayor, City of Amarillo

SECRETARY/TREASURER

Ernie Houdashell, Judge County of Randall

IMMEDIATE PAST CHAIRMAN

Tom Velasquez, Cítizen's Representative, Wheeler

MEMBERS PSA-1

Dàllam, Hartley, Moore, Oldham, Sherman

Don Allred, Judge, County of Oldham

Zelda Lang, Councilwoman, City of Dalhart Ronnie Gordon, Judge, County of Hartley Cleo Castro, Cactus

PSA-2

Hansford, Hemphill, Hutchinson, Lipscomb, Ochiltree, Roberts

PSA-3

Briscoe, Castro, Deaf Smith, Parmer, Swisher

PSA4

Armstrong, Carson, Pofter, Randall

Bob Gober, Councilman, Cig of Canadian Brian Gillispie, Mayor, City of Spearman Kerry Symons, Mayor Pro-Tem, City of Penyton Winston Sauls, Borger Harold Keeter, Judge, County of Swísher Ricky White, Mayor, City of Friona Wayne Nance, Judge, County of Briscoe lrene Favila, Hereford

Ernie Houdashell, Judge, County of Randall Paul Harpole, Mayor, City of Amarillo Nancy Tanner, Judge, County of Potter

DanLooten'J"i'triä:.""iåUt^"trfi

PSA-5

Chíldress, Collingsworth, Donley, Gray, Hall, Wheeler

:

John Howard, M.D., Judge, County of Donley John James, Judge, County of Collingsworth Jay Mayden, Judge, County of Childress Karen Price, Pampa

Minoritv Elected Representatives Juan Cantu, Commissioner, County of Lípscomb SalRivera, Sherifi, Castro County Amelia Salazar, Councilwoman, Palisades Village

Special District Representatives enillip Self, Board Member, Greenbelt Municipal and lndustrial WaterAuthority William L. Hallerberg, Ph.D., Canadian River Municipal Water Authority

Texas Leoislative Reoresentative Walter "Fou/' Price, Representative, District 87 EXECUTIVE STAFF EXECUTIVE DIRECTOR

Gary Pitner Cindy Boone Marin Rivas Melissa Carter John Kiehl Kyle lngham Randy Braidfoot Mike Peters

FINANCE DIRECTOR

WORKFORCE DEVELOPMENT DIRECTOR AGING DIRECTOR REGIONAL SERVICES DIRECTOR LOCAL GOVERNMENT SERVICES DIRECTOR DISPUTE RESOLUTION CENTER DIRECTOR REGIONAL 9-1-1 NETWORK DIRECTOR

10


FINANCIAL SECTION

l_1


EOCI¡I, PARKMAN, FLEMING & FIrn¡Iruc, PC CeRrlneo Pueuc Accour'¡tnruls

Krll Br-vo., SEcor.ro Fr-ooR P.O. Box 750 Wrcnrrn Fnu-s, Texns 76307-0750 PH. (940) 766-5550 Fnx (9a0) 766-5778

41 10

MrcnRel D. Eocr.r, CPA Dnvto L. Pnnxunu, CPA A. Pnul Fleurrrrc, CPA

lndeoendent Auditor's Report

The Board of Directors Panhandle Regional Planning Commission Amarillo, Texas

Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Panhandle Regional Planning Commission as of and for the year ended September 30, 2015, and the related notes to the financial statements, which collectively comprise the Commission's basic financial statements as listed in the table of contents. Man agemenú's Respon sibil ity fo

r the Financial Súatemenús

Management is responsible for the preparation and fair presentation of these financial statements in

accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. A u d i to

r's Res po n s i b i I ity

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

America and the standards applicable

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. ln making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

12


Opinions ln our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of Panhandle Regional Planning Commission, as of September 30, 2015, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters Req u i red Su ppleme ntary I nform ation

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

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Panhandle Regional Planning Commission's basic financial statements. The introductory section, combining financial statements, supporting schedules, other supplementary information and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The accompanying schedule of expenditures of federal and state awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of Sfafeg Local Governments and Non-Profit Organizations, and the Sfafe of Texas Single Audit Circular, and is also not a required part of the financial statements. The combining financial statements, supporting schedules, other supplementary information and the schedule of expenditures of federal and state awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. ln our opinion, the combining financial statements, supporting schedules, other supplementary information and the schedule of expenditures of federal and state awards are fairly stated in all material respects in relation to the basic financial statements as a whole.

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

13


Other Reporting Required by Government Auditing Standards ln accordance with Government Auditing Standards, we have also issued our report dated March 10, 2016, on our consideration of Panhandle Regional Planning Commission's internal control over financial 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 the scope of our testing of internal control over financial reporting and compliance and the results of that testing, 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 Auditing Sfandards in considering Panhandle Regional Planning Commission's internal control over financial reporting and compliance.

taยกI'J*^fl!"ยกo't?\lc EDGIN, PARKMAN, FLEMING & FLEMING, PC

Wichita Falls, Texas March 10,2016

14


HANDLE

REcroNerPI-,qNNNC

CovtvtlssloN

MANAGEMENT'S DISCUSSION AND ANALYSIS As management of the panhandle Regional planning Commíssion, we Report this narrative overview and ãnalysis of thã pRpC's ¡nãnãia September 30, 2015. please read it in conjunction with the pRpc,s fnã

,s

Annual Financial

fiscal year ended low this section.

FINANCIAL HIGHLIGHTS

¡

The asèets of the PRPC exceeded its liabilities at the close of the most recent fiscal year by $6,703, 1 63 (net position)' of this amount, $2,095,411 (unrestricted net position) may be used to meet tñe pRpc's obligations.

o

During the year, the PRPC's total net position decreased by 8224,684. This decrease is principally due to the $245,153 decrease in the net investment in capital *¡Ût $20,469 increase in the unrestricted net

"*r"t,

position.

o o

"

Thegovernmental fundsreportedafundbalancethísyear of $2,3s2,4o3,whichisanincreaseof g17,614in comparison with the prior year amount. At the end of the current fiscal year, the unassigned fund balance for the General Fund was $g37,S70.

OVERVIEW OF THE FINANCIAL STATEMENTS This annual report consists of three pafts-management's discussion and

Figure A-1 Required Components of the pRpC's Annual Financial Report

analysis (this section), the basic frnancial stãtements, ana requirea

supplementary information. The basic financial statements includä two kinds of statements that present different views of the pRpC:

¡

Bas¡c Fínencial

The first two statements are govemment-wide financial statements

Statemonts

that provide borh long-term and shott-term information about tne

Fequ¡red Supplêmêntary lnformåtion

PRPC's overall financial status

o

The remaining statements are fund financial statements that focus on individual pafts of the government, reporting the pRpC,s

operations in more detair than the government-wide Jtatements.

o

The govemmental funds statements tell how general govemment services were financed in the shoft term as wellãs whatêmains for

future spending.

Govornmanl-Wlde F¡nanc¡al

Statements

t I!" proprietary fund statemenfs offer shorf- and rong-term financiar information about the

Fund F¡nancial Statem6nts

7/¿t¿¿

ø tl¿ Taiat¿.z¿ Stat¿¿tøcf¿

activities the government operates fke

ôusrnesses, such as the internal servicesì

some of

,n"

summarv

Detail

ailed data. The statements are followed by a section of d supports the information in the financial statements. are arranged and related to one another.

415

\lest Eighth Avenue

PO. Box 9257

Amarillo, Texas 79105 (806) 372-338t (806) 373-3268 (fax) www. theprpc.org

15

ii


Figure A-2 summarizes the major features of the PRPC's financial statements, including the portion of the PRpC's government they cover and the types of information they contain. The remainder of this overview section of management's discussion and analysis explains the structure and contents of each of the statements. Figure A-2. Major Features of the PRPG's Govern ment-wide and Fund Financial Statements Fund Statements

of Statements

Government-wide Entire PRPC's government

The act¡vities of the PRPC that are not proprietary

o Statement of net position

¡

Scope

Required frnancial statements

Accounting basis and measurement focus Type

of

asseVliability information

Statement Of activities

Accrual accounting and econom¡c resources focus All assets and liabilities, both financial and capital, short-term and long{erm

All revenues and Type

of

inflow/outflow information

Governmental Funds

expenses during year, regardless of when cash is received or paid

Balance sheet Statement of revenues, expenditures & changes in fund balances

.

Modifìed accrual accounting and current financial resources focus Only assets expected to be used up and llabílities that come due during the year or soon thereafter, no capital assets included Revenues for which cash is received during or soon after the end of the year; expenditures when goods or services have been received and payment is due during the year or soon thereafter

Activities operates similar to pr¡vate businesses - the internal services a

of net

o Statement of

revenues,

expenses, and changes in

.

net assets Statement of cash flows

Accrual accounting and economic resources focus assets

both financial and capital, and short-tem and long-term

All revenues and expenses during year, regardless ofwhen cash is received or paid

Government-wide Statements The government-wide statements report information about the PRPC as a whole using accounting methods similar to those used by private-sector companies. The statement of net position includes all of the govemment's assets and liabilities. All of the current yea/s revenues and expenses are accounted for in the statement of activities regardless of when cash is received or paid. The two government-wide statements report the PRPC's net position and how they have changed. Net position - the difference between the PRPC's assets and liabilities-is one way to measure the PRPC's finanõial health or poslTron. Over time, increases or decreases in the PRPC's net position are an indicator of whether its financial health is improving or deteriorating, respectively.

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

Govemmental funds-Most of the PRPC funds are íncluded in governmental funds, which focus on (1) how cash and other financial assefs can readily be converted to cash flow in and out and (2) the balances left at year-end that are available for spending. öonsequently, the govèrnmental fund statemènts provide a detailed shoftlerm view that helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the PRPC's programs. Because this information does not encompass the additional long-term focus of the government-wide statements, we provide additional information on the subsequent page that explains the relationship (or differences) between them.

16


a

Proprietary funds-Services for which the PRPC charges customers

a fee are

generally reported

in

proprietary funds. Proprietary funds, like the government-wide statements, provide both long- and short-term financial information. PRPC's proprietary funds are for the internal service funds.

FINANCIAL ANALYSÂĄS OF THE PRPC AS A WHOLE Net position. The PRPC's net position was $6,703,163 at September 30, 2015. (See Table A-1.) Table A-1 PRPC's Net Position Govemmental

Actirities Cunent and other assets Capital assets, net Total assets

$

2015 4,860,514 4,822,198

2014

$

5,456,431

9,682,712

Cunent liabilities Noncunent liabilities Total liabilities Net position

4,744,768

1,988,057

10,201,199 1,882,805 1,053,622 2,936.427

991,492

2,979,99

Net investment in

capital assets Restricted Unrestricted Total net position

4,226,063

4,810,030 379,800

381,689

$

2,095,411 6,703,163

2,074,942

$

7,264,772

The $2,095,411 of unrestricted net position at September 30,2015 represents resources available to fund the programs of the PRPC next year if sufficient resources are not derived from future resources. The restricted net position is required to be set aside for future use in the micro-loan programs.

Ghanges in net position. The PRPC's total revenues, both program and general, were $20,407,653. A significant portion, 91%, of the PRPC's revenue came from intergovernmental grants and contracts. (See Figure A-3.) Local cash and in-kind revenues made up 9% with the other categories combined making up less than 1% of the PRPC's total revenues. The total cost of all programs was $20,969,262: 62% of these costs were for the workforce development program, 13o/o Ă?or the aging program, 12o/o for emergency communications, 3% for general government, and all the other governmental programs making up 10o/o. (See Figure A'4.)

17


Figure A-3 Sources of Revenue for Fiscal Year 2015

ยก

Local cash and in-kind 8%

tr

Other 1o/o

I

lntergovern grants and contracts 91o/o

Figure A4 Functional Expenses for FiscalYear 2015

ยก

o

Workforce development

.

620/o

Aging services 13%

'Emergency communications

ยก

Other programs

12o/o

1lYo

E General government 3%

Governmental Activities Table A-2 presents the various revenue categories and gross costs of each of the Commission's functional areas for

the 2015 year compared lo 2014. Revenue from intergovernmental grants and contracts decreased $889,121 in 2015 primarily due to a decrease in expenditures in emergency management due to the end of the Buffer Zone Protection program.

18


Table A-2

Changes in Net Position Governmental

Activities 2015

2014

Revenues Program revenues

$

lntergovernmental grants and contracts Local contracts and in-kind

r8,493,362

$

1,553,242

19,534,316 1,365,675

Program income PRPC

Subcontractor Total program revenues

43,944

142,651

145,313

155,406

20,235,861

21,',| 98,048

General revenues Membership dues

68,052

lnterest income

11,435

11,'178

92 305

't9 338

Miscellaneous Total general revenues

68,2't0

98,726

171,792

Total revenues

20.407 ,653

21,296,774

Expenses

General government

691,425

624,566

12,986,502

r3,158,058

Aging services

2,654,786

2,774,270

Emergency communications

2,931,833

2,015,381

Water planning development CrĂ­minal justice programs

251 ,018

293,014

I

106,606

Economic development

143,889

141,129

Emergency management

608,'r33

2,439,881

Solid waste planning

197,920

160,603

47,020

85,967

Workforce development

I 19,81

Transportation planning Environmental education Total expenses lncrease (decrease) in net position

0

I,565

20.632,337

21,801,040

(224,684)

Net position - beginning

(s04,266)

6.927 ,847

$

Net position - ending

6,703,163

7,432,113

$

6.927 ,847

Table A-3 presents the cost of each of the PRPC's largest programs as well as each program's net cost (total cost less local contracts and in-kind and operating grants and contributions) forthe years 2015 and2014. The net cost reflects what was funded by local dollars.

19


Table A-3 Net Cost of Governmental Programs

Gor¡ernmental

Net Cost

Programs

of Programs

2015 General go\,ernment Workforce derælopment Aging services Emergency management Em ergency com m unications

$

2014

691,425 12,986,s02

2,654,786 608,133 2,931,833

$

624,566 13,158,058 2,774,270

2015 $

58,000

2014

$

(7,10e)

(8,412)

(37,9141

(30,486)

(42,913) (454,561) (53,328)

2,439,88',1

207,928

2,015,381

(536,184)

FINANCIAL ANALYS]S OF THE GOVERNMENT'S FUNDS

Governmental Funds The governmental funds focus is to provide information on near-term inflows, outflows and available resources ¡n the

future. ln particular, the unassigned fund balance represents available spending at the end óf the fìscal year. Such information is useful in assessing the PRPC's financing requirements.

The fund balance of the PRPC General Fund at September 30, 2015 was $2,342,044 of which $937,570 was

unassigned and had a decrease of $56,879 in the fiscal year. This is primarily the operating fund for the PRPC. The assigned fund balance of $1,022,785 had an increase of $85,615 and is designated by management for future projects such as providing local government services to assist area cities and counties in addressing a variety of community development needs, assist¡ng with community improvements, disaster relief, and local government management. The restricted fund balance of $381,689 is restricted for use in the micro-loan programs of the PRPC and had an increase of $1,889.

Also included in the governmental funds are the special revenue funds. The principle special revenue fund is the Texas Workforce Commission fund. This fund provides assistance to índividuals in finding jobs and obtaining training and providing child-care assistance to low-income families. ln 2015, $12,978,090 of funds were expended for these purposes which was a decrease of $142,054 from the previous year. This program, as well as most of the special revenue fund programs, is on a cost reimbursement basis. The assigned fund balance for (he special revenue funds of $10,359 is for the Texas Department of Public Safety's safe room construction rebate program which decreased in 2015 by $13,011.

Proprietary Funds The Proprietary Fund is the internal service fund of the PRPC. The purpose of the internal service fund is to provide services 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 financial statements. General Fund Budgetary Highlights

The PRPC budget is prepared based upon the various grants and contracts estimated to be in effect for the fiscal year. Although this budget is not legally adopted, it is submitted to the membership at the General Assembly meeting for their approval and adoption. lncluded in the body of this report is a comparison of that budget to actuals for the year2O15 on pages 173-174.

CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets At the end of 2015, the PRPC had invested in capital assets totaling ç4,822,198 including land, equipment, buildings, and vehicles. (See Table A4.) ln 1992, the PRPC purchased the land and building located in Amarillo, Texas for the benefìt of providing economical office space for the various programs. ln 2015, land was purchased in the amount of $18,000 for the emergency management program. See note 4 on page 45 of the basic financial statements for additional information related to capital assets.

20


Table A4 Capital Asts Go\ĂŞmmental

Actirities 20't5 Land

$

Buildings, systems and improrements, net Fumiture and equipment, net

$

Total

2014

98,000 433,928 4,290,270 4,822,198

Long-term Debt At year-end, the PRPC had a $596,135 note outstanding to finance office building improvements as shown in Table

A-5. See note I on pages 4748 of the basic financial statements for additional information related to long-term debt activity.

Table A-5 Outstanding Debt Gorcmmental Activities Note payable - due in less than one year Note payable - due in more than one year Total

$

s2,s34

$

4 s0,098

$

596,303 646,401

543,601

$ s96,135

ECONOMIC FACTORS AND NEXT YEAR'S BUDGET

.

ln 2015, membership dues for the PRPC, which are based on 8.5 cents per capita from the 2010 census remained fairly constant at $68,052. The 2016 budget remains at 8.5 cents per capita basis for each entity's population.

. o

Programs with match requirements from the federal and state government are expected to remain constant in 2016 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 is anticipated to increase approximately $750,000 overall lor 2016.

Those indicators that were known when preparing the budget for fiscal year 2015-16 were taken into account. lf those estimates are realized, the PRPC's budgetary general fund balance is expected to increase by approximately $100,000 by the end of fiscal year 2O16. CONTACTING THE PRPC'S FINANCIAL MANAGEMENT This financial report is designed to provide a general overview of the PRPC's finances. QuestĂ­ons concerning any of the information provided in this report, or requests for additional financial information, should be addressed to Cindy Boone, Finance Director, Panhandle Regional Planning Commission, P.O. Box 9257, Amarillo, TX 79105.

21


BASIC

FINANCIAL STATEMENTS

22


GOVERNMENT.WIDE

FINANGIAL STATEMENTS

23


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Net Posltion September 30, 2015

Governmental Activities

Assets

$

Cash and cash equivalents Receivables: Due from grantors Accounts Other assets Capital assets not being depreciated Capital assets net of accumulated depreciation Total assets

3,052,622 1,250,365 146,540 410,987 98,000 4,724,'198 9,682,712

Llabllities Accounts payable

1,169,693 818,364

Unearned grant revenue Noncurrent liabilities: Due in less than one year Due in more than one year Total liabilities

72,302 919,190

2,979,549

Net Position Net investment in capital assets Restricted for micro-loan programs Unrestricted Total net position

See accompanying notes to the basic financial statements.

24


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Activities Forthe Year Ended September 30, 2015

Functions/Proqrams Primary government: Governmental activities: General government

Direct

lndirect Cost

Expenses

Allocation

$

1,014,306 12,863,366

Workforce development Aging services Emergency communications Emergency management Water planning development Solid waste planning Economic development Criminal justice programs Transportation planning Total governmental activities

2,567,576 2,876,095 584,696 249,631 1gg,g0g 128,441 116,468 4',t,949 20,632,337

Total primary government

(322,881) 123,'136

87,210 55,738 23,437 1,387

8,111 15,448 3,343 5,071

$ 20,632,337 General revenues: Membership dues lnterest income Miscellaneous Totalgeneral revenues Change in net position Net position - beginning, as originally stated Prior period adjustment Net position - beginning, as restated Net position - ending

See accompanying notes to the basic financial statements.

25


Expenses After

Allocation of lndirect Costs

691,425 12,986,502 2,654,786 2,931,833 608,133

Program Revenues Operating Contracts and Grants and ln-kind Contributions Local

749,425 97,728 856,971 706

30,500

25't,018 197,920 143,ggg I 19,81 I

47,020 20, 632,337 20,632,337

82,792 8,740

1,826,862 't,826,862

Net (Expense) Revenue and Changes in Net Position Total Governmental Activities

58,000

12,880,362 1,767,329 2,394,943

(8,412) (30,486) (536,1 84)

785,561

207,928

251,145 196,764 60,000 110,798 46,460 18,493,362

127

'(1,156) (1,0e7)

(273) (560) (312,',t13)

18,493,362

(312,113)

68,052 11,435 7 942

87,429

$6

26

7,264,772 (336,e25) 6,927,847 703 163


FUND FINANCIAL STATEMENTS

27


PANHANDLE REGIONAL PLANNING GOMMISSION Balance Sheet - Governmental Funds September 30, 2015

Texas Workforce Commission

General

Texas Department of Aging and Disability Services

Commission on State Emergency Communications

5,127

332,255

Assets

$

Cash and cash equivalents Receivables (net): Accounts receivable Due from grantors Due from other funds Other assets

2,528,999 125,012 823,717

3,973 111,255

270,402

Total assets

136,250

12,691

$

3,060,663

836,408

120,355

538,464

$

46,997 395,357

779,999 20,178 36,231 836,408

116,365

57,782

3,990 120,355

480,682 538,464

836,408

120,355

538,464

206,209

Liabilities and Fund Balances Liabilities: Accounts payable Due to other funds Unearned grant revenue Total liabilities

276,265 718,619

Fund balances: Restricted Assigned Unassigned Totalfund balances

381,689 1,022,785 937,570

2,342,044

Total liabĂ­lities and fund balances

$

3,060,663

See accompanying notes to the basic financial statements.

28


Other Governmental Funds

Total Governmental Funds

26,479

2,892,860

2,690 315,393

1,250,365

131,665

270,402 47 323

402,473

391,875

4,947,765

128,096 232,224 21 196

1,129,239 647,759 818,364

381,516

2,595,362

10,359

381,689 1,033,144 937 570

10,359

2,352,403

391,875

4,947,765

See accompanying notes to the basic financial statements.

29


PANHANDLE REGIONAL PLANNING COMMISSION Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position September 30,2015

$

Totalfund balances - governmental funds

2,352,403

Amounts reported for governmental activities in the Statement of Net Position are different because:

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

g

Gross capital assets Related accu

m

ulated depreciation

7,997,729 3,722,536

4,275,193

Certain long-term assets are not reported in the governmentalfunds because they are not available to pay current-period expenditures but they are presented in the statement of net position.

14,213

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

61 354

$

Total net position - governmentalactivities

See accompanying notes to the basic financialsfafemenfs.

30

6,703,163


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Revenues, Expenditures and Ghanges in Fund Balances - Governmental Funds For the Year Ended September 30, 2015

Texas

Workforce General

Commission

Texas Department of Aging and Disability Services

Commission on State Emergency CommunĂ­cations

Revenues I ntergovernmental grants and contracts Local cash and in-kind Program income: PRPC Subcontractor Membership dues lnterest income MĂ­scellaneous Total revenues

$ 653,1 55

12,880,362 97,728

22,802

1,746,747

2,394,943

699,256

706

12,402 145,313

68,052 10,769

552

84,363 839,141

12,

978,090

2,603,718

2,396,201

Expenditures General government Workforce development Aging services Emergency communications Emergency management Water planning development Solid waste planning Economic development Criminal justice programs Transportation planning Total expenditures

1,009,294

't2,854,954 2,540,317 2,340,463

1. 009,294

Excess of revenues over (under) expenditures

(r70,1s3)

Other financing sources (uses): Transfers in Transfers out

(22 ,103)

123,136

(1 23, I

36)

30,625

Fund balances, beginning

2,3',t1,419

$

2,342,044

See accompanying notes to the basic financial statements.

31

2,540,317

2,340,463

63,401

55,738

2t,563

322,881

Net change in fund balances

Fund balances, ending

12,854,954

(84,964)

(5s,738)


Other Governmental Funds 1

,471,310 113,292

Total Governmental Funds 18,493,362 1,564,137

8,740

43,94

114

145,313 68,052 11,435 84,363 20.41 0,606

I,593,456

1,547 ,424

1,009,294 12,854,954 2,558,653 2,340,463 805,635 249,496 189,029 127,344 116,195 41 389 20,292,452

46,032

118,154

(59,043)

344,444 (444,984)

r8,336 805,635

249,496 189,029

127,344 116,195

4l,389

(1

3,0r 1)

17,614

23,370

2,334,789

10,359

2,352,403

See accompanying notes to the basic financial statements.

32


PANHANDLE REGIONAL PLANNING COMMISSION Reconciliation of the Statement of Revenues, Expenditures and Ghanges in Fund Balances - Governmental Funds to the Statement of Activities

Forthe Year Ended September 30, 2015

$

Net change in fund balances - total governmental funds

17,614

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

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

$

Capital outlay during the year Depreciation expense for the year

367,956 (288,353)

6s6,309

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

(10,8e5)

An internal service fund is used by management to charge costs associated with various activĂ­ties to individual funds. The change in net position of the intemal service fund is not reported in the governmental funds.

56,950

$

Change in net position of governmental activities

See accompanying notes to the basic financial statements.

33

(224,684)


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Net Position Proprietary Fund September 30, 2015

Governmental Activities lnternal Service Fund

Assets Current assets: Cash and cash equivalents Receivables (net): Accounts receivable Due from other funds Other current assets Totalcurrent assets

$

159,762

662 395,357

8,514 564,295

Noncurrent assets: Capital assets not being deprecĂ­ated Capital assets net of accumulated depreciation Total noncurrent assets

Totalassets

98,000 449,005 547,005 1,111 300

Liabilities Current liabilities: Accounts payable - trade Accrued expenses Due to other funds

40,454 19,768 18,000

Loan payable - due in less than one year Total current liabilities

52,534 130 756

Noncu rrent liabilities:

Accrued expenses - due in more than one year Loan payable - due in more than one year Total noncurrent liabilities Total liabilities

375,589 543 601 91 9,1

90

1,049,946

Net Position Net investment in capital assets Unrestricted Total net position

$61

See accompanying notes to the basic financial statements.

34

(49,130) 110,484

354


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Revenues, Expenses, and Ghanges in Fund Net Position Proprietary Fund For the Year Ended September 30, 2015

Govemmental Activities lnternal Service Fund

Operating revenues:

$

Charges for services Rent income Total operating revenues

787,815 7 942

795,757

Operating expenses: Salaries and benefits Travel Supplies and materials Equipment rental and maintenance Utilities Communications lnsurance Depreciation Contract services Miscellaneous expenses Total operating expenses

492,146 11,942 2',t,981

70,383 48,584 10,538

7,545 45,511 43,375 58,080 810 085

Loss from operations

(14,328)

Non-operating expense: lnterest

(29,262)

Loss before transfer

(43,5e0)

Transfer from other funds

100,540

Change in net position

5么 950

Total net position - beginning

4,404

$

Total net position - ending

See accompanying notes to the basic financial statements.

35

61,354


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Gash Flows

Proprietary Fund For the Year Ended September 30, 2015

Governmental Activities lnternal Service Fund Cash flows from operating activities: Cash received from service users Cash received from tenants Cash payments to employees Cash payments for goods and servĂ­ces Net cash provided by operating activities

$

787,815 6,098

(492,146) (267,043) 34,724

Cash flows from noncapital financing activities: Payments from other funds Net cash provided by noncapital financing activities

100,540

100,540

Cash flows from capitaland related financing activities: Payments for interest on mortgage debt Repayment of mortgage debt principal Payments for capital asset additions Net cash used by capital and related financing activities

(29,262) (50,266) (18,556) (98,084)

Net increase in cash

37, I 80

Cash, beginning of year

122,582

Cash, end ofyear Reconciliation of Operating Loss to Net Cash Provided by Operating Activities: Operating loss Adjustments to reconcile operating loss to net cash provided by operating activities: Depreciation Change in current assets and liabilities: Accounts receivable Accrued liabilities

$

159,762

$

(14,328)

45,511

(1,844) 5,385

Total adjustments

49 052

$34

Net cash provided by operating activities

See accompanying notes to the basic financial statements.

36

724


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements

September 30, 2015

NOTE

1

.

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES General Statement

The Panhandle Regional Planning Commission (Commission) was formed in 1969 as an organization of local governmental units within and serving the 26 counties in the Texas Panhandle, created by the State of Texas (State) and recognized as a political subdivision of the State. The stated purpose of the Commission is the improvement of the health, safety and 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 also does not have any legislative or taxing authority. The basic operations of the Commission are financed by member dues. ln the Statement of

Revenues, Expenditures and Changes

in Fund

Balances

-

Governmental Funds, the

Commission's operations are included in the General Fund. This fund is supplemented by

Federal and State grants allowing the Commission to undertake specific projects, the operations of which are included in the other major funds and the aggregate other governmental funds in the Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds. Summary of Sionificant Accountino Policies The accounting and reporting policies of the Commission relating to the funds included in the

accompanying basic financial statements conform in all material respects to accounting principles generally accepted in the United States of America.

The following significant accounting policies were applied in the preparation of

the

accompanying basic financial statements:

A.

Reporting Entity

The reporting entity includes only the Commission. Under Statement No. 14 of the Governmental Accounting Standards Board (GASB), "The Financial Reporting Entity", the definition of the reporting entity is based primarily on the notion of financial accountability. A primary government is financially accountable for the organizations that make up its legal entity. lt is also financially accountable for legally separate organizations if its officials appoint a voting majority of the organization's governing body and either it is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to, or to impose financial burdens on, the primary government. A primary organization may also be financially accountable for governmental organizations that are fiscally 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 separate tax exempt entities for which the primary government is not financially accountable should be

reported as component units if that organization raises and holds material economic resources for the direct benefit of the primary government. Member governments and various state and local agencies to which grants and funding have been issued by the Commission have not been included within the Commission's basic financial statements because 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" as defined by the GASB. 37


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Cont'd.)

September 30, 2015 NOTE

1

.

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTTNG POLTCTES (CONT'D.)

B.

Government-wide and Fund Financial Statements

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the activities of the primary government. The effect of interfund activity has been removed from these statements. Governmental activities, which are generally supported by intergovernmental revenues, are reported separately from any businesstype activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenue. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not properly included among program revenue are reported instead as general revenue.

Fund Financial Statements: The fund financial statements provide information about the Commission's funds, with separate statements presented for each fund category. The emphasis of fund financial statements is on major governmental funds, each displayed in a separate column. All remaining governmental funds are aggregated and reported as nonmajor funds.

The Commission reports the following major Governmental Funds:

The General Fund is the government's primary operating fund. lt accounts for

all

financial resources of the general government, except those required to be accounted for in another fund.

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

The lexas Department of Aging and Disabilify Seruices Fund is used to account for federal and state grants awarded to the Commission by the United States Department of Health and Human Services and the Texas Department of Aging and Disability Services.

The Commission on State Emergency Communications Fund is used to account for grant funds remitted by telecommunication service providers to the State of Texas that have been restricted by Texas statute for 9-1-1 services.

38


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Gont'd.) September 30, 2015

NOTE

I -

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTTNG POLtCtES (CONT'D.) The proprietary fund is accounted for using the economic resources measurement focus and the 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 Net Position. 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 to provide office space for the Commission, its individual programs, and several third parties. lt is also used to account for various activities such as accounting, human resources, clerical support, copying, information technology, vehicle pool and receptionist on a fee for service basis. The fees are adjusted periodically to provide for a break-even result. The lnternal Service Fund also accounts for the Commission's advance funding of its employee accrued vacation 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 producing and delivering goods in connection with the proprietary fund's principal ongoing operations. Operating expenses for the proprietary fund includes the cost of personnel and contractual

services, supplies and depreciation on capital assets. All revenues and expenses not meeting 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 the economic resources measurement focus and the accrual basis of accounting. Revenue is recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental Fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Resources are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Commission considers revenue to be avarlable if it is collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Debt service expenditures are recorded only when payment is due. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met. Grant revenue, membership dues, contract services, and interest are susceptible to accrual. Most other revenue items

are considered to be measurable and available only when cash is received by Commission.

39

the


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Gont'd.) September 30, 2015

NOTE

I .

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTTNG POLTCtES (CONT'D.)

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

D.

Cash Match Allocations

ln accordance with terms and provisions of the various grant contracts, the Commission is generally required to provide a specified percentage of matching funds to support the grant programs. Matching funds of $26,192 have been reported as transfers from the General Fund to 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 governments

are recorded as revenue when they serve as the matching funds required under the provisions of grants. Offsetting charges of equal amounts are recorded as expenditures of the appropriate grant project.

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

F.

Employees' Pension Plan

Substantially all of the Commission's 40 plus employees are covered by a single employer money purchase plan, which is a defined contribution pension plan. The Commission is required to contribute 14o/o ol each employee's gross pay to the plan. Employees are required to contribute 5%. Employees are fully vested immediately to the extent of their contributions and are vested in the contributions made by the Commission at 20% per year of service and are fully vested at the end of five years. Effective December 1, 1996, the Commission

transferred responsibility for plan administration to ICMA Retirement Corporation and adopted ICMA's prototype plan. Under this arrangement, employees deal directly with ICMA in all matters except for transfer of contributions. Upon payment of its annual contribution to the plan, the Commission has no further liability relating to pension matters. The amount of the contribution is not based on an actuarial determination.

The Commission's total payroll and covered payroll in fiscal year 2015 were both approximately $2 million. During the year, the Commission contributed approximately $289,000 (14% of covered payroll) to the plan, and its employees made contributions of approximately $103,000 (5o/o of covered payroll).

40


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Gont'd.) September 30, 2015

NOTE

I-

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTTNG POL|CTES (CONT'D.)

G.

lndirect Cost Rate

Administrative costs not directly allocabfe to specific projects are recorded in the General Fund and charged as indirect costs to different programs. Such costs are recorded as

transfers from the major and other governmental funds to the General Fund in the accompanying 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 to eligible expenditures. The Commission's indirect cost rate is based upon prior cost experience. ln 2015, the Commission submitted its indirect cost plan to its state cognizant agency, the Texas Workforce Commission.

H.

CapitalAssets

Capital assets, which include land, building and improvements, furniture, and equipment, are

reported in the governmental activities column in the government-wide financial statements and Ă­n the fund financial statements for the proprietary fund. All capital assets are recorded

at historical cost, or estimated fair value, if donated. Renewals and betterments

are

capitalized. A capitalization threshold of $5,000 is used. Capital assets are recorded as expenditures in the governmental funds (Special Revenue Funds or General Fund). Depreciation of buildings and improvements and furniture and equipment is being provided on the straight-line method over the following periods: Years Building and improvements Furniture and equipment

l.

15-30

3-4

Unearned Revenues

Unearned revenues are recorded for the unexpended portion of monies received that are restricted 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 are either not in spendable form (such as inventory or prepaid insurance) or legally required to remain Ă­ntact (such as notes receivable or principal of a permanent fund). The Commission had no nonspendable fund balance as of September 30, 2015.

41


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Cont'd.) September 30, 2015

NOTE

1

.

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTTNG POLTCIES (CONT'D.)

-

Restricted fund balance represents amounts that are constrained by external parties, constitutional provisions or enabling legislation. The restricted fund balance of $381,689 is the amount of funds advanced to the Commission by local banks or other entities, along with

applicable earnings set aside to be used in the program, pursuant to the Community Reinvestment Act for the purpose of funding low-interest financing for low and medium income businesses.

Committed fund balance - represents amounts that can only be used for a specific purpose because 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 Directors removes those constraints by taking the same type of formal action. Committed fund balance amounts differ from restricted balances in that the constraints on their use do not come from outside parties, constitutional provisions, or enabling legislation. The Commission had no committed fund balances as of September 30, 2015.

-

Assigned fund balance represents amounts which the Commission intends to use for a specific 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 the Board delegated authority when passage of the fund balance classification and reporting

policy was adopted. The assigned balance in the General Fund was $1,022,785 and $f 0,359 in the Special Revenue Funds as of September 30, 2015. Unassigned fund balance - represents amounts which are unconstrained in that they may be spent for any purpose. The general fund is the only fund that reports a positive unassigned fund balance amount. The unassigned balance was $937,570 as of September 30, 2015.

When an expenditure is incurred for a purpose for which restricted or unrestricted fund balance is available, the Commission uses the restricted amounts first. Of the unrestricted fund balance, the Commission considers amounts to have been spent first out of committed, then assigned, and finally unassigned funds. Proprietary Fund net position results from the operation of the Commission's lnternal Service Fund (primarily office rent and general office services). Deficits, if any, in the proprietary fund results primarily from fair value rental charges being insufficient to cover depreciation estimates recorded by the fund. Deficit net position is periodically corrected through changes in 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 liquid investments with a maturity of three months or less when purchased to be cash equivalents.

42


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Gont'd.) September 30, 2015

NOTE

I-

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTยกNG POL|CTES (CONT'D.)

L. Annual Budgets The Commission prepares annual operating budgets using the modified accrual basis of accounting, based on expected revenues from the various state and federal grantor agencies. The grants relate to specific programs that contemplate revenues and expenditures over the lives of each program and generally have funding periods different from the budget year. The annual budget, which is approved by the Commission's General Membership, is based on estimates of the portions of the various programs that will be completed during the fiscal year. The budgets are revised periodically, primarily when anticipated grants are ratified by the various funding agencies. Budget discussions, including revisions, are conducted by the Commission's Board of Directors in open meetings. However, as the Commission has no

taxing or oversight authority, the budgetary process is not one which culminates in an appropriation bill or an ordinance enacted into law. ln this respect, the budget for the Commission is not a "legally adopted budget" and the budget comparison schedules considered 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 demand deposits, certificates of deposit or money market funds; obligations of U.S. government or U.S. government agencies; and obligations of the State or any county, school district, city or other municipality in the State.

At September 30, 2015, the carrying amounts of deposits of the above accounts carried in the name of the Commission were $3,052,060 while the bank balances were $3,281,168. Of the bank balances, $500,000 was covered by federal depository insurance and the remainder was collateralized with a Federal Home Loan Bank security held by the pledging financial institution's agent in the Commission's name in the amount of $4,000,000.

GASB Statement No. 40 requires a determrnation as to whether the Commission was exposed to the following specific investment risks at year end and if so, the reporting of certain related disclosures:

a.

Credit Risk Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its

obligations. The ratings of securities by nationally recognized rating agencies are designed to give an indication of credit risk. At year end, the Commission was not exposed to credit risk.

43


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Cont'd.)

September 30, 2015 NOTE

2

-

CASH AND CASH EQUTVALENTS (CONT'D.)

b.

Custodial Credit Risk

Deposits are exposed to custodial credit risk if they are not covered by depository insurance and the deposits are uncollateralized, collateralized with securities held by the pledging financial institution, or collateralized with securities held by the pledging financial institution'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 counterparty or 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 a single issuer. At year end, the Commission was not exposed to concentration of credit risk.

d.

lnterest Rate Risk

This is the risk that changes in interest rates will adversely affect the fair value of an investment. 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 reserve fund balances in those funds, pending expenditure for the purpose for which those cash amounts were intended. These restrictions generally do not extend to segregation of cash; however, interest-bearing accounts and/or interest income allocation are required under certain programs. NOTE

3

-

FEDERAL AND STATE ADMINISTERED GRANT RECEIVABLES Federal and state administered grant receivables consist primarily of accrued revenues for reimbursement of expenditures under various programs and grants. All amounts are expected to be collected within the next year.

44


PANHANDLE REGIONAL PLANN¡NG COMMISSION Notes to Financial Statements (Gont'd.)

September 30, 2015

NOTE4

-

CAPITALASSETS Capital asset activity for the year ended September 30,2015 is as follows: Beginning

Primary

Government

Balance

lncrease

Ending Balance

Decrease

Governmental Activities:

Capital assets not being depreciated:

$ 80,000 $ 18,000

Land Capital assets being depreciated: Building and improvements Furniture and equipment Total capital assets being depreciated

386,512 386,512

Less accumulated depreciation for: Building and improvements Furniture and equipment Total accumulated depreciation Total capital assets being depreciated, net

Governmental activities capital assets, net

748,532 3.572.283 4,320,815

$

353,598 353,598

38,782 491,707 530,489

98,000

787,314 182,267 182,267

3,881.723 4,669,037

5,039,506 ( 143,977\ 171.331

4,724.'t98

($r25p7a ü-ZL33L

$4ß22J98

$5fi9 06

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

$

General Government Workforce Development Aging Services Emergency Communications

39,591

Emergency Management Water Planning Development Solid Waste Planning Economic Development Criminal Justice Programs Transportation Planning

Total depreciation expense

-

2,264 31,260 5,738

450,013 559

424

286 261 93

governmental activ¡ties

45

$530.489


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Gont'd.) September 30, 2015

NOTEs

.

MICRO-LOAN PROGRAM

The Commission operates the Amarillo MSA Micro-Loan Program, which was originally funded during the year ended September 30, 2000. Loans under the program primarily target low to moderate income individuals in the Potter and Randall County area who are in need of business financing. ln addition, the Commission also operates the Rural Micro-Loan Program which began during the year ended September 30, 2003, which was funded by a $20,000 contribution from the Texas Panhandle Regional Development Corporation. This contribution was a match requirement which enabled the program to receive $200,000 of additional USDA contributions. This micro-loan program targets small businesses in the 24 county region surrounding 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-up businesses the equity requirement is 30%. The length of the loans coincides directly with the use of the proceeds. Available loan amounts range from $2,000 to $20,000 and carry interest rates ranging from 2o/o below Wall Street Journal prime to 2o/o above.

During the year ended September 30, 2015, one (l) new loan for $40,000, was issued to a qualified borrower through these programs. lnterest income totaling $8,697 was received. The Commission can use $6,808 to offset general expenditures and the other $1,889 is reinvested into the program. No loans were in default as of September 30, 2015. Based on an analysis of each outstanding loan at September 30, 2015, management has established an allowance for bad debts of $28,550 relative to the $155,775 of loans outstanding as of September 30, 2015. The net outstanding balance, $127,225 at September 30, 2015, is included in the other assets caption in the Governmentwide Statement 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, 2015, the due to and due from other funds consisted of the following

lnterfund

Receivables General Fund

lnterfund Pavables $395,357

Texas Workforce Commission Other Governmental Funds lnternal Service Fund

20,178 232,224 18,000

Totals

$665.759

$665.759

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

46


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Gont'd.) September 30, 2015

NOTE

6

-

TNTERFUND BALANCES AND ACTTVTTTES (CONT'D.)

2.

Transfers To and From Other Funds Transfers to and from other funds during 2014-15 consisted of the following Transfers From

Transfers To

Other Governmental Funds

General Fund

Texas Department of Aging and Disability Servยกces

-

$

Reason

59,043

lndirect cost allocations

General Fund

84,964

lndirect cost allocations

Commission on State Emergency Communicatยกons

General Fund

55,738

lndirect cost allocations

Texas Workforce Commission

General Fund

'123,136

lndirectcostallocations

General Fund

Proprietary Fund

100,540

Fund building renovations

General Fund

Texas Department of Aging and Disability

21,563

Cash match requirements

Total

NOTET

Amount

$444-984

LEASECOMMITMENTS

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

2016 2017

$11,417 6,447

2018

399

Totals

s18.263

Lease expense incurred for 2015 under all non-cancellable operating leases was $11,417. Such amount is included in equipment rental and maยกntenance, primarily in the lnternal Service and Special Revenue Funds. ln addition, approximately $34,392 of satellite office rental not governed by long{erm contracts is included in workforce center costs of certain Texas Workforce Commission programs.

NOTES

-

LONG-TERMOBLIGATIONS The Commission has financed the acquisition of its office building and improvements through long-term borrowings. ln addition, the Commission has a liability for compensated absences. Activity for the year ended September 30, 2015 is as follows:

47


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Cont'd.) September 30, 2015

NOTE

I -

LONG-TERM OBLTGATTONS (CONT',D.) Beginning Balance

Additions

Deletions

Ending Balance

Due in One Year

$

50,266

$596,1 35

$52,534

311,381

395,357

19,768

$3Êr-a1z

$99L192

$72302

4.65Yo real estate lien note, due 1 1 I 1 1 124, including ¡nterest, secured by lien on real

property $ 646,401 $ Compensated absences (Note 9) * 407,221 299.5'17 Total long-term

*

obligations

$l-053S22 $299*ã17

Compensated absences are liquidated by the lnternal Service Fund

Debt service requirements of the note for the years subsequent to September 30, 2015 are as follows:

Year

Princioal

2016

$

2017

2018 2019 2020

2021-25 Total

52,534 55,302 57,966 60,759

lnterest

$

27,207

24,439 21,775 18,982

63,641

16,1 00

305,933

32.186

$596,135 $140.689

Total

$

79,741 79,741 79,741 79,741 79,741 338,1 1 9

$736.824

lnterest expense incurred on the note for 2015 was $29,262. The lnternal Service Fund is used to repay this note. NOTE

9-

ACCRUED VACATION AND SICK LEAVE Employees in permanent full-time positions with less than two years of service accumulate annual vacation leave at a rate of ten days per year. Employees with two or more years of service receive an additional day for each full year of service in excess of three years.

The maximum annual accumulation of vacation leave is 30 working days per year. The maximum accumulation of vacation leave is equal to two years accrual. One-half of the annual leave accrued in excess of the maximum accumulation has been deposited in an individual deferred compensation account (Note 10).

Employees in permanent full-time positions accumulate sick leave at the rate of ten hours per month. Employees may accumulate up to 90 days of sick leave, but are vested only up to 30 days.

48


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Gont'd.) September 30, 2015

NOTE

I -

ACCRUED VACATTON AND S|CK LEAVE (CONT',D.) Accrued annual vacation leave and sick leave included in the accrued expenses/expenditures caption in the government-wide statement of net position and the governmental activities lnternal Service Fund statement of net position was $395,357 at September 30,2015. All compensated absences for vacation and sick leave are advance funded to ensure funds are available.

NOTE IO

-

DEFERRED COMPENSATION PLAN

The Commission offers its employees a deferred compensation plan created in accordance with lnternal Revenue Code Section 457. The plan, available to all Commission employees, permits them to defer a portion of their salaries until future years. The Commission funds all

compensation deferred under the plan. The deferred compensation is not available to employees until termination, retirement, or unforeseeable emergency and is available to employees' beneficiaries in case of death.

During 1997 changes were made

in laws

governing IRS Code Section 457 deferred

compensation plans requiring certain plan amendments by the Commission whereby the

Commission became trustee of the plan assets which are held by ICMA Retirement Corporation, an independent administrator which makes all investment decisions. These assets are invested for the sole benefit of plan participants and their benefĂ­ciaries and may not be diverted for any other use.

ln

management's opinion, the Commission has no liability under the plan once the

appropriate payments are made. NOTE

1I

-

CONTINGENCIES

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

NOTE

12.

RISK MANAGEMENT The Commission manages its risk from losses arising from physical damage to its assets or those purchased through state and federal grants, as well as claims and judgments, which may arise from employees or others (including worker's compensation claims) through the purchase of commercial insurance. During the year ended September 30,2015, there was no appreciable reduction in the amounts or nature of coverage. ln addition, there have been no losses, claims or judgments in excess of insurance coverage during the three-year period ended September 30, 2015.

49


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Cont'd.)

September 30,2015 NOTE 13

- RESTRICTED AND ASSIGNED FUND BALANCES Amounts reported as restrictions and assignments of fund balance at September 30, 2015 on the balance sheet - governmental funds consist of the following: General Fund Restricted:

Other Governmental Funds

Total

Microloan Programs

s 381.689 s -

$

381,689

Assiqned: Local Cash

$ 843,074

$

843,074

ntergovernmental Grants and Contracts Other

$

I

116,288 63,423

$1,02J3þ $l-0J59

TotalAssigned NOTE 14

-

10,359

126,647 63,423

$l-033;!44

PRIOR PER¡OD ADJUSTMENT

During the year ended September 30, 2015, the Commission discovered an error in the capitalization of assets acquired during the prior year. This error was corrected in the current

year and resulted in

a

reduction of the beginníng net position of the Commission's Governmental Activities in the amount of $336,925. The correction of this error had no effect on the beginning fund balance of the Governmental Funds.

50


COMBINING FINANCIAL STATEMENTS

51


PANHANDLE REGIONAL PLANNING COMMISSION Combining Balance Sheet Nonmajor Governmental Funds September 30, 2015

Texas Department

Texas

Texas Commission

of

Water

on

Public Safety

Development

Environmental Quality

Board

Assets Cash and cash equivalents Receivables (net): Due from grantors

19,302

$

129,340

Accounts receivable Other assets

100,586

6,535

178,748

119,888

6,535

10,637 157,752

104,697

4,900 1,635

168,389

1

2,'160

47,248

$

Totalassets

Liabilities and Fund Balances Liabilities:

$

Accounts payable Due to other funds Deferred grant revenue Total liabilities

15,19'l 19,888

6,535

Fund balances:

Assigned

10,359 10,359

Totalfund balances

g

Total liabilities and fund balances

52

178,748

119,888

6,535


U.S.

Department

of Commerce

Office of the Governor Criminal Justice Division

Texas Department

of Transportation

Nortex Regional Planning Commission

Office of the Governor Homeland Security

Grant Division

7, 1 77

26,479 34,799

26,618

15,530

1,985

s20

315,393

2,680 47,323

75.00 7,252

35,319

26,619

15,530

1,247

4,630 30,689

26,618

15,530

35,319

26,618

15,530

1,985

1,985

391,875

128,096

232,224

6,005

7,252

Total Nonmajor Governmental Funds

21,196 1,985

381,516

10,359 10,359

7,252

35,319

26,618

15,530

53

1

985

39'1,975


PANHANDLE REGยกONAL PLANNING COMMISSION g Statement of Reven ues, Expend itu res and Ghanges in Fund Balances Nonmajor Governmental Fu nds For the Year Ended September 30, 2015

Combin

in

Texas Department

Revenues lntergovernmental grants and contracts Local cash and in-kind Program income:

Texas Texas

of

Water

Public Safety

Development Board

Commission on Environmental Quality

251,145

196,764

783,576

$

30,500

PRPC

(262\

lnterest income Total revenues

814,076

250 883

376 197 140

Expenditures Emergency management Water development planning Solid waste planning Economic development

803,650 249,496 189,029

Criminal justice programs

Transportation planning Aging services Total expenditures

803,650

249,496

189,029

10,426

1,387

8,111

(23,437)

(1,387)

(8,111)

Excess of revenues over (under) expenditures Other financing sources (uses)

Transfers in Transfers out Net change in fund balances

(13,01 1)

Fund balances, beginning

23,370

$10

Fund balances, ending

54

359


Office of the

Office of the

u.s.

Governor

Department

Criminal

Texas Department

of

Justice

of

Commerce

Division

60,000 82,792

Nortex

Govemor

Regional

Homeland Security Grant Division

Planning Commission

110,798

20,582

1,985

Total Nonmajor Governmental Funds

1,471,310 113,292

8,740 142,792

119,538

8,740 46,460

20,582

1,985

114 1,593,456

1,985

805,635

249,496 r89,029 127,344

127,344 116,195

16,195 41,389 18,336 1,547,424 1

41,389 127 344

116 195

41,389

18,336 18,336

15,448

3,343

5,071

2,246

46,032

(15,448)

(3,343)

(5,071)

(2,246\

(59 ,043)

1,985

(13,01 1)

23,370 10,359

55


SUPPORTING SCHEDULES

56


COMBINING FINANCIAL SCHEDULES

ALL SPECIAL REVENUE FUNDS

57


PANHANDLE REGIONAL PLANNING COMMISSION Special Revenue Funds These funds account for revenues and expenditures of specifíc revenue sources that are legally restrícted for specified purposes. These include the following:

Texas Workforce Commission - 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 Workforce lnvestment Act, Employment and Training Assistance, Employment Services, Temporary Assistance for Needy Families, Child Care Services, and Administration of Food Stamp Program. These funds are accounted for in accordance with the Uniform Grant and Management Standards, State of Texas.

Texas DepaÉment of Aging and Disab¡l¡ty Services - To account for grant funds received from the U.S. Department of Health and Human Services and the State of Texas to administer programs for the elderly in the areas of social and nutritional services. These funds are accounted for in accordance with Federal Regulations governing the Administration of Grant, Title 45, Part 74 and the Uniform Grant and Management Standards, State of Texas.

Commission on State Emergency Communications - To account for grant funds remitted by telecommunication service providers to the State of Texas to fund the continuing operations of the 9-1-1 Emergency Communications Network that have been restricted by Texas statute for development, implementation, and operation of regional 9-1-1 services. These funds are accounted for in accordance with the Uniform 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 assist Panhandle counties with the development of emergency management and hazard mitigation plans. These funds are accounted for in accordance with the Uniform Grant and Management Standards, State of Texas.

Texas Water Development Board - To account for grant funds received from the State of Texas for the development of a comprehensive water planning process on both a regional and a statewide basis, which was mandated by Senate B¡ll 1. The funds are accounted for in accordance with the Uniform Grant and Management Standards, State of Texas.

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

58


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

Office of the Governor Griminal Justice Division - To account for grant funds from the State of Texas for law enforcement and training, planning and technical assistance, and for priorítizing of criminal justice projects in the 26-county area. These funds are accounted for in accordance with the Uniform Grant and Management Standards, State of Texas.

Texas Department of Transportation - To account for grant funds received from the U.S. Department of Transportation for the development of a regional public transportation service plan. These funds are accounted for ín accordance with the Uniform Grant and Management Standards, State of Texas.

Nortex Regional Planning Gommission - To account for grant funds received from the U.S. Department of Health and Human Services and the State of Texas to administer programs for the elderly in the areas of social and nutritional services. These funds are accounted for ín accordance with Federal Regulations governing the Administration of Grant, Title 45, Part 74 and the Uniform Grant and Management Standards, State of Texas.

Office of the Governor Homeland Security Grant Division - To account for grant funds from the U.S. Department of Homeland Security and the U.S. Department of Transportation to assist Panhandle counties with the development of emergency management and hazard mitigation plans- These funds are accounted for in accordance with the Uniform Grant and Management Standards, State of Texas. This subsection presents statements for all Special Revenue Funds. Additionally, to comply with information required by grantors, combiníng schedules of revenues, expenditures and changes in fund balances and/or supplemental schedules of revenues, expenditures and changes in fund balances for individual grants are included, which have been prepared to conform to grant reporting requirements. The difference between these schedules and the combiníng schedules of revenues, expenditures and changes in fund balances is that the Commission's cash match and the indirect cost allocated to Special Revenue Funds have been classified as revenues and expenditures in the supplemental schedules on pages 64 - 171 to conform to grant reporting requirements but have been classified as transfers to and from the general fund in the combining statement of revenues and expenditures on pages 62 - 63.

59


PANHANDLE REGIONAL PLANNING COMMISSION Combining Balance Sheet - All Special Revenue Funds September 30, 2015

Texas Workforce Commission

Texas Department of Aging and Disability Services

Commission on State Emergency

of

Texas Water Development

Communications

Public Safety

Board

Texas Department

Assets Cash Due from grantor agencies

823,717

Accounts receivable Other assets Total assets

5,127

$

129,U0 206,209

2,160 47,248

3,973

12,69'l

't9,302

332,255

1',t1,255

100,586

$

836,408

120,355

538,464

178,748

119,888

$

779,999

116,365

57,782

10,637 157.752

104,697

36,23',1

3,990

480,682

836,408

120,355

538,464

Liabilities and Fund Balances Liabilities:

Accounts payable Due to general fund Unearned revenue

20,178

Total liabilities

1

168,389

5,1 91

119,888

Fund balances:

Assigned Total liabilities and fund balances

10,359

$

120,355

836,408

60

538,464

178,748

119,888


Texas Commission

U.S-

Office of the

on

Department

Environmental

of

Govemor Criminal Justice

QualitY

Commerce

Division

Office of the Govemor

Texas Department

of

Nortex Regional Planning

Transportation

Commisison

Homeland Security Grant Division

26,618

15,530

1,985

7,'t77 6,535

34,799 520

266,223

6,535

7,252

35,319

26,618

15,530

4,900

't,247

4,630 30,689

26,618

15,530

1

,985

1,985

7,252

1,887

,102

't,082,242

252,402

6,005

6,535

363,861 1,250,365

6,6s3

75

1,635

Total

542,099

35,319

26 618

15,530

1,985

1,876,743

10,359

6,535

7,252

35,319

26,618

6t_

15,530

1,985

1,887,102


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - All Special Revenue Funds Year ended September 30,2015

Texas

Workforce Commission

Texas Department of Aging and Disability Services

Commission on State Emergency Gommunications

Texas Department

of Public Safety

Texas

Water Development Board

Revenues:

Federal grants State grants: Federal flow-through Non-federal Local cash and in-kind Program income:

$ 10,329,120 2,551,242

1,617,345 129,402 699,2s6

97,728

PRPC

251,145

706

30,500

814,076

250,883

131,376 11,009

10,357

323 43,7't3

1,545 2,037

4,900

2,696

475,875

232,861

12,402

Subcontractor lnterest income Total revenues

Expenditures - Current: Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs Client payments Glient supportive services Client training Local cash, in-kind and program income Subcontractor costs Workforce center costs 9-l-1 system expenditures Capital outlay Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses): Transfers from other funds Transfers to other funds Total other financing sources (uses) Excess revenues and other sources over (under) expenditures and other uses Fund balance, beginning of year Fund balance, end ofyear

783,576

2,394,943

145,313 12,978,090

2,603,718

552 2,396,201

426,844 20,837 15,060

491,768

274,867

13,189

21,40

7,211

291,294

132,095

20,839 117,904 429 19,512

157

49,323

51,768 52,430 8,028,521 643,886

(2621

1,128,532 709,019

3,077,324 199,24',1

47 592 12,854,954

9,'180

1,206,898 678,574

136,454

2, 540,317

2,340,463

803,650

123,136

63,401

55,738

10,426

(123,136) (123,136)

21,563 (84,964) (63,401)

(55,738) (55,738)

(23,4371

(23,437) (13,011)

23,370 10,359

$

62

249,496 ,|

387

(1,387) (1,387)


Texas Commission

U.S.

on

Department

Environmental Quality

Texas Department

of

Office of the Governor Criminal Justice

of

Nortex Regional Planning

Commerce

Division

Transportation

Commission

Office of the Governor Homeland Security Grant Divison

60,000

60,000 46,460

196,764

110,798

10,000 10,582

1,985

82,792

21,142 145,313

376

140

ĂžbĂž

142,792

119,538

46,460

20,582

49,487

100,165

22,740

2,355

4,708

32,242 39

6,114 2,726

7 11,784

1'12

510

16,575

4J36

8,471

2,765

2,582

4,549

(100)

637

6,731

122,814

189,029

12,788,486 5,644,876 910,982

8,740

197

Total

80,909

235 127

344

1,985

1,545,960

76,303 45,607 630,774 586

't42,598 52,430 9,157,053 643,886 1,985

8,000 116,195

41,389

18,336

8,111

15,448

3,343

5,071

2,246

(8,111) (8,11 1)

(15,448) (15,448)

(3,343) (3,343)

(s,071) (s,071)

(2,246) (2,246)

't9,571,465

I

985

709,019 3,991,768 't99,241 1,206,898

881,035 19,283,158 288,307

(13,011) 23,370 10,3s9

63


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

TEXAS WORKFORCE COM M ISSION Year ended September 30, 2015 chÂĄrd

Revenues: State grants Federal flow-through Non-federal Localcash and Ă­n-kind

WIA

Care

$ 1,529,059

7,348,030 2,344,721

10,329J20

206,521

2,551,242 97,728

1,529,059 9,790,479 1,658,552

Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client payments Client supportive services Client training Subcontractor costs

256,599 9,085

2,695

10,990

15,060

92,803 36 8,780

138,331

60,160

291,294

59 17,626 58,087

62

157

25,362

51,768 123,136 52,430 8,028,521 643,886 3,077,324

83,293 382,641 734,933 34,772

3,194

Total Expenditures

1

12,979,09O

119,299 4,390 1,375

32,028 31,515

Workforce center costs Capitaloutlay

Total

1,452,031

97 728

Total Revenues

529

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

Other Programs

$

64

059

7,796,576 260,640

50,946

7,362

33,021

20,915 148,652 605

426,844 20,837

1,194,273

1,149,119

49,782 6 726

114,697 37,672

199,241

9,790,479

1,658 ,552

12,978,090

47,592


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

TEXAS WORKFORCE COMMISSION WORKFORCE INVESTMENT ACT Year ended September 30, 2015

2014 Trade Act Revenues: State grants Federal flow{hrough Total Revenues

$ 293 293

Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal servíce charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client payments Client supportive services Client training Subcontractor costs Workforce center costs Capital outlay

Skílls

2015 Trade Act

2014 Adult

2015 Adult

3,118 20,589 403,301 134 3,1

18 20,589 403,301 134 10,521

22,749

Certification lnitiative

27,101 27

,101

58

81

7,733

Long-Term Unemployed lnitiative

20,433 20,433

417 1n,'

1,287

403 18,599

242

81

2

2 33

10 88

't0

7

202

3,053

2,247

2,554 6,642

134

81

41,71s

293

Total Expenditures

3,1

18

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

2013 Adult

$-

65

20,s89

176,347 117,242

14,729

403

301

zo,ãss

2,508 17,618

27,101

20,433

-

134


2013

2014

2015

2013

2014

2015

Dislocated

Dislocated

Dislocated

Youth

Youth

Youth

Worker

Worker

Worker

Additional Assistance for Dislocated Workers

Rapid

Response

Total

20,889 395,782 18,213 31,224 568,172

167

18,079

1,564

1,529,059

20,889 395,782 18,213 31,224 568,172

167

18,079

1,564

1,529,059

10,674

7,846

20,990 1,244 384 18,320

89

2,632

10

2,280

2,360 75 30 742

15,878

34,975 1,784

11,671

27,314

132

3,145 10,050

6,768

137

20,270

11,245

1

116

92,803

4 8'l

8,780 32,028 31,515 83,293 382,641 734,933 34,772 3,194

1,375

15 3,391

18,'t60

63,'t55 233,045

119,299 4,390

558

1

132

544

36 167

23,418 1,511

0,1 83

't,113 234

621

633

152

109,321

347,050 9,626 916

20,889 395,782 18,213 31,224 568,'t72

66

167

26 17,308

7 1,557

18,079

1,564

1

,529,0s9


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Trade Act Services for Dislocated Workers

Grant Number:

0114TRA000 (8s4)

Grant Term:

October 1,2013 to December 3'1,2014

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current lnternal service charges lndirect cost allocation Client training

3,491

3,784

293

3,491

3,784

81

10

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

293

81

Total Expenditures

$

67

Total

10

202

3,491

3,693

293

3,491

3,784


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended Septembe r 30, 2015 Grant Name:

Trade Act Services for Dislocated Workers

Grant Number:

0114TRA000 (854)

Grant Term:

October 1,2013 to December 31,2014

Budget

2015

Actual Prior years

Total

Cost category: AdministratĂ­on Direct program-education and training Total cost category

$

$10

476 9,524

202

3,491

3,693

000

293

3,491

3,794

68

91

91


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Trade Act Services for Dislocated Workers

Grant Number:

0115TRA000 (855)

Grant Term:

October 1,2014 to December31,2015

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues

Total

3,118

3,'t18

3,118

3,118

58 7 3 053

58 7 3,053

3,118

3,118

Expenditures:

Current lnternal service charges lndirect cost allocation Client training Total Expenditures Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

$

69


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Trade Act Services for Dislocated Workers

Grant Number:

01 15TRA000 (855)

Grant Term:

October 1,2014 to December 31,2015

Actual Budget Cost category: Administration Direct program-education and training

$

Total cost category

$

Prior years

2015

Total

476 524

65

65 3,053

10,000

3,118

3,118

I

70


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Adult

Grant Number:

0113WrA000 (914)

Grant Term:

July 1, 2013 to June 30, 2015

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client supportive services Client training Subcontractor costs Workforce center costs

20,589

510,577

531 166

20,589

510,577

531 166

10,521

16,080 1,427 941 15,047

26,601 1,427 941

7,733 88

2,247

20,589

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

19

4,441

4,529 9,776

7,529 114,770

114,770

312,260

312,260 22,493

11,860

Capitaloutlay

$

7L

22,780

19

22,493

Total Expenditures

Total

1

1,860

3,710

3,710

510,577

531 166


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Adult

Grant Number:

0113W1A000 (914)

Grant Term:

July

l,

2013 to June 30, 2015

Budget

Cost category: AdminĂ­stration Direct program-core/intensive services Direct program-education and training Monitoring Program management & support Subrecipient operating costs Support services-other Support services-transportation Total cost category

$

52,332 23,250 304,482 785 16,950 10,819 65,046 57 502

$

531,166

72

20't5

19,804

(2,870)

Actual Prior years

32,528 23,250 307,352

52,332 23,250 304,482 785

16,950 10,819

785

2,870

20,589

Total

62,176

16,950 10,819 65,046

57 502

57,502

510,577

531 166


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISS ION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Adult

Grant Number:

0114WrA000 (915)

Grant Term:

July 1, 2014 to June 30, 2016

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client supportive services Client training Subcontractor costs Workforce center costs

403,301

94,573

497,874

403,301

94,573

497,874

.22,749

2,850 108 39 648 6

25,599 1,395 442 19,247

2,554 6,642

876

3,430

41,7'15

22,220

63,935

't76,347

61,856

238,203 1't7,242

3,412 2,558

18,141 3,582

94,573

497 874

1,287 403 18,599 10

117,242 14,729

Capitaloutlay

1

Total Expenditures

024

403,301

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

Total

$-

73

16

6,642


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Adult

Grant Number:

0114WrA000 (915)

Grant Term:

July 1, 2014to June 30,2016

Actual Budqet Cost category: AdminĂ­stration Direct program-core/intensive services Direct program-education and training Monitoring Program management & support Subrecipient operating costs Support services-other Support services-transportation Total cost category

$

51,160

126,864 242,294

$

2015

37,770 123,603

3,261

174,010

61,428

652

652

18,996

14,334

11,644 18,267 48,244 518,121

74

Prior years

Total

37,770

126,864 235,438

652 18,996

9,070 12,899 30 963

4,662 2,574 s,368 17,280

18,267

48,243

403,301

94,573

497,874

11,644


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnnovation and Opportunity Act - Adult

Grant Number:

0115WOA000 (916)

Grant Term:

July 1, 2015 to June 30, 2017

Actual Prior years

2015 Revenues: State grants Federal flow-through

Total

134

134

134

134

Expenditures: Current lndirect cost allocation

134

134

Total Expenditures

't34

134

$

Total Revenues

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

75


PANHANDLE REGIONAL PLANNING GOMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnnovation and Opportunity Act - Adult

Grant Number:

0115WO4000 (e16)

Grant Term:

July 1 , 201 5 to June 30, 2017

Actual Budget

Cost category: Administration Di rect program-career services Direct program-education and training Program management & support Subrecipient operating costs Support services-other Support services-transportation Total cost category

$

53,657

20't5

Prior years

Total

1 34

1

134

134

34

345,241

94,099 6,887 25,067

2,789 8,835

$

536,57s

76


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

WIA Statewide FundĂ­ng for lndustry-Recognized Skills Certification lnitiative

Grant Number:

0115RSC000 (925)

Grant Term:

January 6,2015 to December31,2016

Actual Prior years

20'15

Revenues: State grants Federal flow-through

927

Total Revenues

Total

101

27 101

27 101

27 101

417 242

417

Expenditures: Current Salaries and benefits lnternal service charges Miscellaneous and other costs lndirect cost allocation Client training

8l

B1

26,3s9

26,359

Total Expenditures

27,10'l

27,101

2

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

77

242 2


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

WIA Statewide Funding for lndustry-Recognized Skills Certífication I nitiative

Grant Number:

0115RSC000 (92s)

Grant Term:

January 6,2015 to December31,2016

Actual Budget

2015

Prior years

Total

Cost category:

Administration Direct program-educatíon and training Total cost category

$

$

6,880 61,922

26,359

742 26,359

68,802

27,101

27,',t01

78

742


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Long-Term Unemployed lnitiative FundĂ­ng

Grant Number:

01

Grant Term:

January 1,2015 to June 30,2016

151TU000 (93s)

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues

Total

20,433

20,433

20,433

20,433

191

191

81

81

2 33

Expenditures: Current Salaries and benefits lnternal service charges Miscellaneous and other costs I ndirect cost allocation Client training Subcontractor costs

17 618

2 33 2,508 17 618

Total Expenditures

20,433

20,433

2,508

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

$

79


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Long-Term Unemployed Initiative Funding

Grant Number:

011s1TU000 (935)

Grant Term:

January 1,2015 to June 30, 2016

Actual Budqet

Cost category: Administration Direct program-core/Ă­ntensive services Subrecipient operating costs Total cost category

$

1,510

Prior years

Total

972

307 19,365 76'l

307 19,365 761

31,085

20,433

20,433

28,603

s

2015

80


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenflitures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Youth

Grant Number:

01r 3wrY000 (944)

Grant Term:

July 1,2013 to June 30, 2015

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs I ndirect cost allocation Client payments Client supportive services Client training Subcontractor costs Workforce center costs

20,889

518,223

539 112

20,889

518,223

539 112

10,674

19,783

30,457

1,531 661

1,531 661

15,697

23,543

21

7,846 89

4,301

2'l 4,390

2,280

7,644 56,254

9,924 56,254

58,076 103,556

58,076 103,556

238,623

238,623

Capitaloutlay Total Expenditures

20,889

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

誰otal

$

81

9,781

9,781

2,295

2,295

5't8,223

539,112


PANHANDLE REGIONAL PLANNING COMMISSION SupplementalSchedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Youth

Grant Number:

0113WrY000 (944)

Grant Term:

July 1, 2013 to June 30, 2015

Actual Budqet

20't5

Prior years

Total

Cost category:

Administration

$

53,114

20,092

797

797

33,022

53,114 797

100,054

100,054

14,049

14,049

100,054 14,049

7,352 3,204

7,352 3,204

7,352 3,204

1,230 10,944 520

1,230 10,944 520

1,230 10,944 520

195,792

195,792 89,657

195,792 1't,945

6,879

11,945 6,879

9,555

9,555

6,879 9,555

29,204

29,204 4,816

29,204 4,816

518,223

539,112

Monitoring ln school youth:

Direct program-core/intensive services Direct program-education & training Program management & support Subrecipient operating costs Support services-other Support services-transportation Support services-work related incentives Out of school youth:

Direct program-core/intensive services Direct program-education & training Program management & support Subrecipient operating costs Support services-other Support services-transportation Support services-work related incentives Total cost category

89,657 11,945

4,816

$

539,112

82

20,889

89,657


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Youth

Grant Number:

0114WrY000 (945)

Grant Term:

July 1, 20'14 to June 30, 2016

Actual Prior years

2015

Total

Revenues: State grants

Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client payments Client supportive services Client training Subcontractor costs Workforce center costs

395,782

118,464

514,246

395,782

118,464

514,246

20,990

3,770

1,244

108 38

24,760 1,352 422 19,014

384 18,320

5

15

2,632

1,077

20,270 18,160

17,787

3,709 6,768 38,057

9,4'lB

27,578

63,155 233,045

19,782 58,267

291,312

83 621

6,239 1,279

16,422 1,900

395,782

118,464

514 246

6,768

1

Capitaloutlay Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

694

10

$

83

0,1

82,937


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Youth

Grant Number:

0114WrY000 (945)

Grant Term:

July 1,2014to June 30,2016

Budget

Cost category: Administration Monitoring ln school youth: Direct program-core/intensive services Direct program-education & training Program management & support Subrecipient operating costs Support services-other Support services-transportation Support services-work related incentives Work experience Out of school youth: Di rect p rog ram-core/intensive services Direct program-education & training Program management & support Subrecipient operating costs Support services-other S upport services-transportation Support services-work related incentives Work experience Total cost category

$

Actual Prior years

52,124 664

38,489 664

79,155 8,500

55,119

24,036

5,278

3,222 2,058 677

7,443 3,132

5,385

2,455

5,5'17

156 1,436 506 5,517

219,440 74,388

162,244 57,828

9,962 7,417 3,442 14,641 6,088

6,205 5,876

4,864

32,562

32,562

156

2,336 914

$

2015

527,881

84

2,241 8,957

395,782

Total

38,489

664 79,155 8,500

7,443

3,132 156

900

1ot

2,336 914 5,517

57,196 16,560 3,757

219,440 74,388

't,54'l

7,417

1,201 5,684 1,224

3,442 14,641 6,088

9,962

32,562 118,464

514,246


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Workforce lnnovation and Opportunity Act - Youth

Grant Number:

0115WOY000 (946)

Grant Term:

July 1, 2015 to June 30, 2017

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client payments Client training Subcontractor costs Workforce center costs

18,213

18,213

18,213

18,213

2,360 75 30 742

2,360

1

1

132

11,245 1,511

11,245

1,113 234

1,113

633

633

18,213

18,213

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

75 30 742

132 't37

Capitaloutlay Total Expenditures

Total

$

85

137 1,511

234


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnnovation and Opportunity Act - Youth

Grant Number:

0r15woY000 (946)

Grant Term:

July 1, 2015to June 30,2017

Actual Budset Cost category: Administration ln school youth: Direct prog ram-career services Direct program-education & training Program management & support Subrecipient operating costs Support services-other Support services-transportation Work experience Out of school youth: Direct program-career services Direct program-education & training Program management & support Subrecipient operating costs Support services-other S u pport

$

Prior years

Total

137

137

2,035

2,035

42,158

2,48 3,64'l 5,013 103 75

2,035 256,543

758

758

41,752

1,358

1,358

9,0s2

3,471

3,471

1,238

1,238

1,863 100,000

9,216

9,216

548,049

18,213

18,213

21,30'l 5,268

services-trans portatio n

1,992

Support services-work related incentives Work experience Total cost category

54,805

2015

$

86


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Dislocated Worker

Grant Number:

0113WrD000 (984)

Grant Term:

July 1, 2013 to June 30, 2015

Actual

2015 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client supportive services Client training Subcontractor costs Workforce center costs

774,513

805,737

31,224

774,513

805,737

15,878

27,377

43,255 2,007

2,007

624

624 34,213

11,671

22,542 21

21

132

5,852 11,423

5,984

3,391

108,791

152

107,228 459,303

Total Expenditures

Total

31,224

Capitaloutlay 31,224

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

Prior years

$

87

'14,814

108,791 107,380 459,303

24,352

24,352

4,993

4,993

774,5't3

805 737


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Dislocated Worker

Grant Number:

0113WrD000 (984)

Grant Term:

July 1, 2013 to June 30,2015

Actual Budget Cost category: Adminlstration Direct program-core/intensĂ­ve services Direct program-education and training Monitoring Program management & support Rapid response Subrecipient operating costs Support services-other S u pport services-transportation Transfer: Direct program-core/intensive services

Total cost category

g

79,231 312,366 105,547 1,191 23,234 1,518 12,021 68,863

$

2015

29,881

(262) 1,19'l

Prior years

49,350 312,366 105,809

23,234

Total

79,231 312,366 105,547

1,191 23,234

1,518

1,518

12,O2'l

41,766

68,449 41,766

12,021 68,863 41,766

160 000

160,000

160 000

774,513

805,737

805,737

BB

414

31,224


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Dislocated Worker

Grant Number:

0114WrD000 (985)

Grant Term:

July 1, 2014to June 30,2016

Actual Prior years

2015 Revenues: State grants Federal flow{hrough

$

Total Revenues

Total

568,172

119,162

687 334

5么8 '172

119,162

687 334

34,975 1,784

5,651 190 68 1,185

40,626 1,974 626 28,499

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client supportive services Client training Subcontractor costs Workforce center costs

558

27,314 15

10

25

3,'145 10,050

1,969

5,114

109,321

347,050

Total Expenditures

23,4't8 25,75'l 76,836

9,626 916

7,502

568,172

'119 162

Capitaloutlay

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

10,0s0

23,418

$

89

135,072 423,886 17,128 916

687,334


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act - Dislocated Worker

Grant Number:

0114WrD000 (985)

Grant Term:

July 1, 2014to June 30,2016

Actual Budget Cost category:

Adminlstration Direct program-core/intensive services Direct program-education and training

8

Monitoring

987

Program management & support

35,800 2,747 13,502 16,735

RapÍd response Subrecipient operating costs

Support services-other Su pport services-transportation Transfer:

$

Total

57,1 53

4,608 5,751

240,046

9,312 822

27,736

9,833 16,735 11,772

3,669

13,502

10,000

75,000 20,000

104,068 987 18,424

1,925

185,000 20,000 1,837

1

790,538

568,172

90

Prior years

57,153

235,438

11,772

Direct prog ram-core/íntensive services Direct program-education and training WIOA transitional activlties

Total cost category

77,417 307,967 116,774

2015

109,819 987 2,747 16,735 11,772

1,937

185,000 20,000 1

119,162

837

687,334


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnnovation and Opportunity Act - Dislocated Worker

Grant Number:

0115WOD000 (986)

Grant Term:

July 1, 2015 to June 30, 2017

Actual Prior years

2015 Revenues: State grants Federal flow-through

Total

167

167

't67

167

Expenditures: Current lndirect cost allocation

167

167

Total Expenditures

'167

167

$

Total Revenues

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

s

91


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnnovation and Opportunity Act - Dislocated Worker

Grant Number:

0115WOD000 (986)

Grant Term:

July 1,2015 to June 30,2017

Actual Budget

Cost category: Administration Direct prog ram-Career servĂ­ces Direct program-education and training Subrecipient operating costs Support services-other Su pport services-transportation Total cost category

g

67,242 537,295

2015

Prior years

Total

167

167

167

167

47,342 18,811

428

1,302 $

672,420

92


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act Additional Assistance for Dislocated Worker Services

Grant Number:

01r5wAA000 (995)

Grant Term:

April28,2015 to December 31,2015

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues

Total

18,079

18,079

18,079

18,079

544

544

116 4

116

81

81

26

Expenditures: Current Salaries and benefits lnternal service charges Miscellaneous and other costs I ndirect cost allocation Client training Subcontractor costs

17 308

26 17,308

Total Expenditures

18,079

18,079

Excess of revenues over expenditures

Fund balance begĂ­nning of year Fund balance end of year

$

93

4


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COM M ISSION Year ended September 30, 2015 Grant Name:

Workforce lnvestment Act Additional Assistance for Dislocated Worker Services

Grant Number:

0115W4A000 (995)

Grant Term:

April28, 2015 to December 31,2015

Actual Budget Cost category: Administration Direct prog ram-core/intensive services Subrecipient operating costs

Total cost category

$ $

2015

Prior years

Total

3,450

745

745

29,731 1 319

16,710

16,710

624

624

34,500

18,079

18,079

94


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Workforce lnnovation and Opportunity Act - Rapid Response

Grant Number:

011swoR000 (996)

Grant Term:

July 1, 2015 to June 30, 2016

2015 Revenues: State grants Federal flow-through

$

1,564

Total Revenues

1

Expenditures: Current Client training Subcontractor costs Total Expenditures

Fund balance beginning of year Fund balance end of year

$

95

Total

1,564 1

564

7 1,557

'1,557

564

1,564

1

Excess of revenues over expenditures

564

Actual Prior years

7


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Workforce lnnovation and Opportunity Act - Rapid Response

Grant Number:

0115WOR000 (996)

Grant Term:

July 1, 2015 to June 30, 2016

Actual Budqet Cost category: Rapid response

Total cost category

2015

Prior years

Total

$

31,679

1,564

1,564

$

31,679

1,564

1,564

96


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

TEXAS WORKFORCE COMMISSION . CHILD CARE Year ended September 30, 2015

Child Care Attendance Automation

2015

2014

Child Care Formula

LocalMatch

Child Care

Revenues:

State grants

$

Federal flow-through

79,823

Non-federal

5,77'1,482 1,125,554

Localcash and in-kind

530,637 66,866

79,823

Total Revenues

6,897,036

597,503

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs I ndirect cost allocation Client su pportive services

204,254 9,085 2,695 138,161 59

17,623 51,653 5,349,883

Client training

597,503

10,423

Subcontractor costs Workforce center costs

79 823

1,056,692 49,782 o 726

Capitaloutlay

79,823

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

$

97

6,897,036

597 503


2015 Child Care

LocalMatch

657,217

2015 TDFPS Child Care

2016

CCDF Quality

TDFPS Child Care

lmprovement Activity

r,133,639

220,845

lnfanUToddler Capacity & lnclusion Assistance

88,026

85,528

30,862 688,079

Total

7,348,030 2,344,721

97,728

1,133,639

85,528

48,092

3,629

220 845

88,026

625

9,790,479

256,599 9,085 2,695

170

138,331

59 5,891

688,079

1,079,656

445 81,455 163,087

17,626

3 98

58,087

87,130

7,796,576 260,640

57,758

1,194,273

49,782

6,726 688

079

1,133,639

220,845

98

88,026

9,790,479


PANHANDLE REGIONAL PLANNING GOMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Child Care Attendance Automation Service

Grant Number:

0115C4A000 (735)

Grant Term:

October 1,2014 to November 30, 2015

Actual

2015 Revenues: State grants Federal flow-through

$

Prior years

Total

79,823

79,823

Total Revenues

79 823

79,823

Expenditures: Current Subcontractor costs

79,823

79,823

79,823

79,823

Total Expenditures Excess of revenues over expendĂ­tures

Fund balance beginning of year Fund balance end of year

$

99


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Child Care Attendance Automation Service

Grant Number:

0115CAA000 (735)

Grant Term:

October 1,2014 to November 30, 2015

Actual Budget Cost category: CCAA direct care tracking

Totalcost

2015

Prior years

Total

$

79,824

79,823

79,823

category $

79,824

79,823

79,823

100


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Child Care Services Formula Allocation

Grant Number:

011sccF000 (745)

Grant Term:

October 1,2014 to October 31,2015

2015 Revenues: State grants Federal flow-through

Non-federal

$

Total Revenues

5,771,482

Actual Prior years

Total

1.1 25,554

5,771,482 't,125,554

6,897,036

6,897 036

204,254

204,254

9,085

9,085 2,695

Expenditures: Current

Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs I ndirect cost allocation Client supportive services Client training Subcontractor costs Workforce center costs

2,695 138,161 59

17,623 51,653 5,349,883 10,423 1,056,692

Total Expenditures

51,653 5,349,883

10,423

6,726 6,897,036

6,897,036

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

59

17,623

1,056,692 49,782 6 726

49,782

Capitaloutlay

138,161

$

101


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Child Care Services Formula Allocation

Grant Number:

0115CCF000 (745)

Grant Term:

October 1,2014 to October 3'1,2015

Budget Cost category: Administration Operational costs/elig determination Direct care at-risk Direct care Choices Direct care transitional Quality improvement TRS personnel cost TRS promotion and supports Total cost category

$

20't5

354,149

324,805

I,083,146 5,123,310

Actual Prior years

Total

324,805 1,083,146 5,123,310 121,812 104,762

56,742

1,083,146 5,123,310 121,812 104,762 63,219

70,392

70,392

63,219 70,392

5,590

5,590

5,590

6,897,036

6,897,036

121,812 104,762

$ 6,919,903

L02


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Child Care LocalMatch

Grant Number:

0114CCM000 (754)

Grant Term:

October 1,2013 to December31,2014

2015 Revenues: State grants Federal flow-through Local cash and in-kind

$

Total Revenues Expenditures: Current Client supportive services

s30,637

Total

66,866

464,292 33,134

597,s03

497,426

1

597,503

497,426

1,094,929

497,426

1,094,929

Total Expenditures Excess of revenues over expendĂ­tures Fund balance beginning of year Fund balance end of year

Actual Prior years

$

103

994,929 100 000

929


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Child Care Local Match

Grant Number:

0114CCM000 (754)

Grant Term:

October'1, 2013 to December 31, 2014

Actual Budget

Cost category: Direct care for certified Direct care for donated/transferred Total cost category

$ $

2015

Prior years

791,969 302,960

394,925 202,578

397,044

1,094,929

597 503

497,426

l_04

100,382

Total

791,969 302,960 1,094,929


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Child Care LocalMatch

Grant Number:

0115CCM000 (755)

Grant Term:

October 1,2014 to December31,2015

2015 Revenues: State grants Federal flow-through Localcash and in-kind

$

Total Revenues Expenditures: Current Client supportive services Total Expenditures

Total

657,217 30,862

657,217 30,862

688,079

688,079

688,079

688,079

688,079

688,079

Excess of revenues over expendĂ­tures

Fund balance beginning of year Fund balance end of year

Actual Prior years

$

105


PANHANDLE REGIONAL PLANNING GOMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Child Care Local Match

Grant Number:

01r5ccM000 (75s)

Grant Term:

October 1, 2014 to December

31 ,

2015

Actual Budqet Cost category: Direct care for certified Direct care for donated/transferred Total cost category

$

$

2015

Prior 첫ears

Total

919,114 229,217

596,208 91 871

596,208 91,871

1,148,331

688,079

688,079

106


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Texas Department of Family and Protective Services Child Care

Grant Number:

0115CCP000 (765)

Grant Term:

September 1,2014 to August 31,2015

Actual 2015 Revenues: State grants Non-federal

$

Total Revenues Expenditures: Current Salaries and benefits lndirect cost allocation Client supportive services Total Expenditures

Total

1,133,639

97 397

1,231,036

1,133,639

97,397

1,231,036

48,092

4,132

52,224

5,891 1.079 ,656

506 92 759

6,397 1,172,415

1.133 ,639

97 397

1

Excess of revenues over expenditures Fund balance beginning of year

Fund balance end of year

Prior years

$

L07

231 036


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Texas Department of Family and Protective Services Child Care

Grant Number:

011sccP000 (765)

Grant Term:

September 1, 2014 to August 3'1, 2015

Budget Cost category: Administration for general protective Administration for relative care Administration for Title lV-B Adminístration for Title lV-E Direct care for general protective Direct care for relative care Direct care for Title lV-B Direct care for Title lV-E Total cost category

$

ï

20'15

Actual Prior years

Total

41,003

37,497

3,506

41,003

7,244

6,762

482

7,244

I,964

1,899

8,410 876,226

7,825

65 585

144,881 39,278 168,1 94

135,236

70,113 9,645

37,973 r56,498

1,305 1 1,696

144,881 39,278 168 194

'1,287,200

1,133,639

97,397

1,231,036

108

749,949

1,964

8,410 820,062


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COM

M ISS

ION

Year ended September 30, 2015 Grant Name:

Texas Department of FamĂ­ly and Protective Services Child Care

Grant Number:

0116CCP000 (766)

Grant Term:

September 1, 2015 to December 31, 2016

Actual 2015 Revenues: State grants Non-federal

$

Total Revenues Expenditures: Current Salaries and benefits lndirect cost allocation Client supportive services Total Expenditures

Total

8s,528

85,528

85,528

85,528

3,628 445

3,628

81,455

81,455

85,528

85,528

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

Prior years

$

109

445


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Texas Department of Family and Protective Services Child Care

Grant Number:

0116CCP000 (766)

Grant Term:

September 'l,2015 to December 31,2016

Budqet Cost category: Administration for general protective Administration for relative care Administration for Title lV-B Administration for Title lV-E Direct care for general protective Direct care for relative care Direct care for Title lV-B Direct care for Title lV-E Total cost category

$

2,626 642

2,626 642

Total

2,626 642

187

187

187

618 891,527 91,000

618 52,526

618

52,526

12,827

'12,827

138,000

3,737 12,365

12,365

1,171,600

85,528

85,528

47,000

$

Actual Prior years

2015

110

3,737


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

CCDF Quality lmprovement Activity

Grant Number:

0115CCQ000 (775)

Grant Term:

October 1,2014 to October 31,2015

2015 Revenues: State grants

Federal flow-through

รง

Actual Prior years

Total

220,84s

220 845

Total Revenues

220,845

220,845

Expenditures: Current Client training Subcontractor costs

163,087 57 758

163,087 57 758

220,845

220,845

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

111


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

CCDF QualĂ­ty lmprovement Activity

Grant Number:

0115CCQ000 (775)

Grant Term:

October'1,2014 to October 31,2015

Budget Cost category: Quality improvement TRS personnel cost-staff support funding Total cost category

$ 163,087

2015

Actual Prior

years

Total

57 758

163,087 57 758

163,087 57 758

$ 220,845

220,845

220,845

LL2


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

lnfant/Toddler Capacity and lnclusĂ­on Assistance and Activities to Assist Child Care Providers to lmprove Quality

Grant Number:

0115CQr000 (785)

Grant Term:

January 1,2015 to December 31, 2016

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues

Total

88,026

88,026

88,026

88,026

Expenditures: Current Salaries and benefits lnternal service charges Miscellaneous and other costs lndirect cost allocation Client training

625

625

170 3 98 87 130

170

Total Expenditures

88,026

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

s

113

3

.

98

87,130 88,026


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

lnfanUToddler Capacity and lnclusion Assistance and Activities to Assist Child Care Providers to lmprove Quality

Grant Number:

011sCQr000 (785)

Grant Term:

January 1,2015 to December 3'1,2016

Budget Cost category: l&T capacity building - admĂ­nistration l&T capacity building - quality improvement l&T inclusion activities - administration l&T inclusion activities - quality improvement TRS standards assistance - administration TRS standards assistance - quality improvement Total cost category

2015

Actual Prior years

Total

1,095

247

20,804

20,804

547

5,288 't00,482

73 5,834 576 60,492

60,492

$ 138,619

88,026

88,026

$

10,403

]-T4

247 20,804 73 5,834 576


PANHANDLE REGIONAL PLANNING COMMISSION CombinĂ­ng Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

TEXAS WORKFORCE COMMISSION OTHER PROGRAMS Year ended September 30, 2015

2015

Revenues: State grants Federal flow-through Non-federal

2014 Choices

2015

2015

SNAP

Choices

SNAP

ABAWD

$ 43,766

846,319

149,380 68,772

161,2_62

92,429 938,748

218,152

161,262

29,982 4,166

2,339

2,629 1,382

22

1,655

2,099

31,561 35

595 3,252 4 3,498 734

43,766

Total Revenues Expenditures:

Current Salaries and benefits Travel Supplies and materials I nternal service charges Equipment rental and maintenance Miscellaneous and other costs I ndirect cost allocation Client payments Client supportive services Client training

2,668 457

4

286 678

9,425 15,419

482

160

8,257 12

985 3,725

20,283 80,928

Subcontractor costs Workforce center costs Capitaloutlay

37,552

50,420

245

29

70

676,911

141,254

49,O47 19,091

7,976

137,434 5,237 1,371

7,569

43,766 938,748 218,152

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year

$-

Fund balance end of year

1_

15

161,262


2014 Employment Services

32,988

2014

2015

NCPCEP

lncentive Award Choices Employment

lncentive Award Choices Employment

394

4J62

8J02

394

4,162

8

2015 Employment

2015

2016

Services

NCPCEP

116,536

89,122

45,320 32,988

2,867

89,122 161,856

102

6,841

3,261

8,1 70

71

875 114

55

1

48

444

5,661

7,474

1,280

1

32

230 2,523

8,865 7,279

2,043 2,418

35 9

163

30 82

632 16,910 26

19,989

121,286

3,842

37,981 2,200

5,969 841

32,988

89 122

161,856

6,028 8,884

1,452,031 206,521 1,658,552

50,946

7,362

7

235

Total

10,990 60,160 62

25,362 33,021 20,9',15

394

148,652 605

2,664

394

116

4J62

5,000

1,148,118

2,351

114,687 37,672

8J02

1,659,552


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Temporary Assistance for Needy Families/Choices

Grant Number:

0114T4N000 (804)

Grant Term:

October 1,2013 to October 31,2014

Actual Prior years

2015 Revenues: State grants Federal flow-through Non-federal

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client payments Client supportive services Subcontractor costs Workforce center costs

43,766

965,020 96,317

1,008,786

43,766

r,061,337

'l.1 05,103

2,668

45,447

457 22

3,835

48,115 4,292

96,317

286 678

1,199 30,928 62 15,158 16,777

37,552

139,959 731,018

30,625 139,959 768,570

40,330

40,330

5,999

5,999

2,099 4

1,221

33,027 66

15,444 17,455

30,62s

Capitaloutlay Total Expenditures

43 766

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

Total

$

LT7

1,061,337

1

105 103


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Temporary Assistance for Needy Fam ilies/Choices

Grant Number:

0114TAN000 (804)

Grant Term:

October 1,2013 to October 31, 2014

Budget Cost category: Administration Direct prog ram-core/intensive services Monitoring Non-recurrent short-term services Program management & support Subrecipient operating costs Support services-transportation Support services-work-related incentives Work subsĂ­dy Total cost category

$

93,282 778,877

2015

Actual Prior years

6,215

87,067

37,551

741,326

Total

93,282 778,877

10,353

10,353

10,353

46,110 20,889 31,040 82,537 11,312 30,703

46,110 20,889 31,040 82,537 11,312 30,703

46,',|'lo 20,889

30 703

1,061,337

1,105,1 03

$ 1,105,103

118

43,766

31,040 82,537

11,312


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Temporary Assistance for Needy Fami lies/Choices

Grant Number:

0115TAN000 (805)

Grant Term:

October 1,2014 to October 31,2015

2015 Revenues: State grants Federal flow-through Non-federal

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client payments Client supportive services Client training Subcontractor costs Workforce center costs

Capitaloutlay Total Expenditures

Total

846,319 92,429

846,319

938,748

938,748

29,982

29,982

4,166

4,166

1,655 31,561 35

31,561 35

92,429

I,655

9,425

9,425

15,419

15,419

20,283

20,283

80,928

80,928

245

245

676,911 49,047

676,911 49,047

19,091

19,091

938 748

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

Actual Prior years

$

119

938,748


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Temporary Assistance for Needy Families/Choices

Grant Number:

0115TAN000 (805)

Grant Term:

October 1,2014 to October 31,2015

Budget Cost category: Administration Direct program-core/intensive services Monitoring Program management & support SubrecĂ­pient operating costs Support services-other than transportation S u pport services-transportation Support services-work-related incentives Work subsidy Total cost category

$

Actual Prior years

Total

95,509 803,353 5,607

714,9't5

'19,707

18,507

18,507

31,062 30,102

29,342

29,342 28,510 43,655

46,659 8,768 22 304

$

2015

1,063 ,071

L20

69,133 5,607

28,510 43,655 8,263 20,816

_938ftg_

69,133 714,915 s,607

8,263

20,816 938,748


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name

Supplemental Nutrition Assistance Program Employment & Training

Grant Number:

01

Grant Term:

October 1 , 2014 to September 30, 201 5

1sSNE000 (815)

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Non-federal Total Revenues

Total

149,380 68,772

149,380 68,772

218,152

218,152

2,339 482

2,339

595 3,252

595 3,252 4 3,498

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation Client supportive services Client training Subcontractor costs Workforce center costs

4 3,498 734

50,420

Capitaloutlay Total Expenditures

734 50,420

29

29

141,254

141,254

7,569

7,976

7,569 7 976

218,152

218,152

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

482

$

T2T


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

Ă?EXAS WORKFORCE COMMISS ION Year ended September 30, 2015 Grant Name:

Supplemental Nutrition Assistance Program Employment & Training

Grant Number:

01

Grant Term:

October 1, 2014 to September 30, 2015

1sSNE000 (815)

Budqet

Cost category: Administration Direct program-core/intensive services Monitoring Program management & support Subrecipient operating costs Support services-other than transportation Support services-transportation ABAWD direct prog ram-core/intensive services Total cost category

$

$

L22

2015

Actual Prior

years

Total

3,177 't41,031 2,863 4,761 8,489 20,867

3,177 141,031

8,489 20,867

3,177 141,031 2,863 4,761 8,489 20,867

29,552

29,552

29,552

7,412

7,412

7,412

218,'t52

218,152

218,152

2,863 4,761


PANHANDLE REGIONAL PLANNING GOMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

SNAP E&T ABAWD-Only Funding

Grant Number:

0115SNA000 (815)

Grant Term:

October 1 , 2014 to September 30, 201 5

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocatĂ­on Client training Subcontractor costs Workforce center costs

161,262

161,262

161 262

161,262

2,629 1,382

2,629

160 8,257

Capitaloutlay Total Expenditures

1,382 160

12

8,257 't2

985 3,725 70

985 3,725 70

137,434

137,434

5,237 1 371

5,237 1 371

161,262

161,262

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

Total

$

L23


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

SNAP E&T ABAWD-Only Funding

Grant Number:

01 15SNA000

Grant Term:

October 1,2014 to September 30, 2015

(8r5)

Actual Budget

2015

Prlor years

Total

Cost category:

Administration Direct prog ram-core/intensive services Program management & support Subrecipient operating costs Total cost category

$

$

16,126 141,117

16,126 141,117

1,489

1,489

2,530

2,530

16,126 141,117 1,499 2,530

161,262

161,262

161,262

r24


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

WP Employment Services

Grant Number:

0114WPA000 (834)

Grant Term:

October 1,2013 to December31,2014

Actual 2015

Prior years

Total

Revenues: State grants Federal flow-through

32,988

62,601

95,589

32,988

62,601

95,589

Salaries and benefits

2,867

9,663

12,530

Supplies and materials I nternal service charges Miscellaneous and other costs lndirect cost allocation Client supportive services Subcontractor costs Workforce center costs

8,170 444 230 2,523

't,119

9,289

1,947

2,391

49

279 7,935 28 14,560

$

Total Revenues Expenditures:

Current

6,O28

Capitaloutlay Total ExpendĂ­tures

8,532

8,884

31,406

40,290

3,842

4,445

8,287

32,988

62,601

95,589

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

5,412 28

$

L25


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of ExpendĂ­tures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

WP Employment Services

Grant Number:

01r4wPA000 (834)

Grant Term:

October 1,2013 to December 31,2014

Budget Cost category: Administration Direct program-core/intensive services Program management & support TAN Administration TAN Direct program-core/intensive services TVLP operating grant activities Total cost category

$

21,813 49,465 10,51r

2015

5,857 16,620

10,038 2,647 95,589

L26

15,956 32,845

10,s11

1,115

$

Actual Prior years

32,988

Total

21,813 49,465 10,511

1,115 10,038 2,647

10,038

62,601

95,589

1,115 2,647


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

WP Employment Services

Grant Number:

0115WPA000 (835)

Grant Term:

October 1,2014 to December31,2015

Actual Prior years

2015 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Client training Subcontractor costs Workforce center costs

89,122

89 122

89,',t22

89,122

6,841

6,841

71

7'l 5,661

5,661 8,865 7,279

Capitaloutlay Total Expenditures

8,865 7,279

235

235

19,989 37,981

19,989 37,981

2,200

2,200

89,',t22

89,122

Excess of revenues over expenditures Fund balance beginning of year

Fund balance end ofyear

Total

$

L27


PANHANDLE REGIONAL PLANNING COMMยกSSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISS ION Year ended September 30, 2015 Grant Name:

WP Employment Services

Grant Number:

0115WPA000 (83s)

Grant Term:

October 1,2014 to December 3'1,2015

Actual Budget Cost category: Administration Direct program-core/intensive services AEL integration event Leadership academy initiative Red, white and you TAN Direct program-core/intensive services TVLP operating grant activities Youth career fair initiative Total cost category

$

19,354 39,891

5,000 5,200 1,500

$

2015

18,734 38,168 3,222 731 5,385 2,647

Prior years

Total

18,734

38,168 3,222

5,385 2,647 25,000

20,235

731 5,385 2,647 20,235

103,977

89,122

89,122

r28


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Non-Custodial Parent Choices Program

Grant Number:

01 15NCP000 (895)

Grant Term:

September 1,2014 to September 30, 2015

2015 Revenues: State grants Federal flow-through Non-federal

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs I ndirect cost allocation Client payments Client supportive services Client training Subcontractor costs Workforce center costs

116,536

45,320

45,320

161,856

161,856

3,261 875 't14

3,261 875 114 7,474 7

2,043 2,418 632

2,043 2,418 632

16,910 26

16,910 26

't21,286

121,286

5,969 841

5,969 841

161,856

161,856

Capitaloutlay

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

Total

116,536

7,474 7

Total Expenditures

Actual Prior years

$

L29


PANHANDLE REGIONAL PLANNING COMÍ'í|SSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Non-Custodial Parent Choices Program

Grant Number:

011sNCP000 (895)

Grant Term:

September 1,20'14 to September 30, 2015

Actual Budqet Cost category: Administration Direct program-core/intensive servíces Non-recurrent short-term services Program management & support Subrecipient operating costs S u pport services-tra nsportation Support services-work-related incentives Work subsidy Total cost category

ç

Prior years

Total

14,271

14,271

14,271

122,222

122,222 2,',t89

122,222

2,189 2,342 5,478 1

0,1 93

4,529 632 s

2015

161,856

130

2,189 2,342 5,478

2,342 5,478 1

0,1 93

4,529 632 161,856

1

0,1 93

4,529 632 161,856


PANHANDLE REGIONAL PLANNING GOMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Non-Custodial Parent Choices Program

Grant Number:

0116NCP000 (896)

Grant Term:

September 1,2015 to September 30, 2016

Actual

20't5 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Client supportive services Total Expenditures Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

$

131

Prior years

Total

394

394

394

394

394

394

394

394


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISS ION Year ended September 30, 2015 Grant Name:

Non-Custodial Parent Choices Program

Grant Number:

01 16NCP000 (896)

Grant Term:

September '1,2015 to September 30, 2016

Budget Cost category: Administration Direct program-core/intensive services Program management & support Subrecipient operating costs Support services-other Support services-transportation Support services-work-related incentives Work subsidy Total cost category

$

2015

Actual Prior years

Total

16,185 128,962 395 10,029

1,022 3,485

394

394

394

394

1,509

269

$

161,856

L32


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Performance lncentive Award Choices Employment

Grant Number:

01 14PA8000 (974)

Grant Term:

January 1,2014 to December31,2014

Actual Prior years

2015

Total

Revenues:

State grants Federal flow-through

s

Total Revenues Expenditures: Current Supplies and materials lnternal service charges lndirect cost allocation Client supportive services Subcontractor costs Workforce center costs

10,838

r5,000

4,162

10,838

15,000

55

55

'1,280 1

1,280 164

163

10,827

2,664

4J62

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

+JAZ

$

133

10,827

2,664 10

10

10,838

15,000


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2015 Grant Name:

Performance I ncentive Award Choices Employment

Grant Number:

01 14PA8000 (974)

Grant Term:

January 1,2014 to December31,2014

2015

Budget Cost category: Administration Direct program-core/intensive services Subrecipient operating costs Support services-transportation

Totalcost category

$

$

1,500

1,499

2,672

2,663

Actual Prior years

Total

1

I

r,500 2,672

1

1

1

10 827

10 ,827

10,827

10,838

15,000

15,000

L34

4,162


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Performance lncentive Award Choices Employment

Grant Number:

01 15PA8000 (975)

Grant Term:

January 1,2015 to December3'1,2015

Actual Prior years

20't5 Revenues: State grants Federal flow-through

$a

Total Revenues Expenditures: Current Salaries and benefits Supplies and materials lnternal service charges Miscellaneous and other costs ' lndirect cost allocation Subcontractor costs

Capitaloutlay Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

$

135

Total

102

8j02

8,'t02

8,102

359

359

'148 '132

148 132

30 82

30 82

5,000 2,351

5,000 2,351

8j02

8,102


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Cost Category and Expense Classification - Budget and Actual

TEXAS WORKFORCE COMMISSION Year ended September 30, 2015 Grant Name:

Performance lncentive Award Choices Employment

Grant Number:

0r15PAB000 (975)

Grant Term:

January 1,2015 to December31,2015

Actual Budset Cost category: Administration Direct program-core/intensive services

$

Total cost category

$

Prior years

2015

Total

3,000

573

27 000

7 529

573 7,529

30,000

102

8,102

136


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

TEXAS DEPARTMENT OF AGING AND DISABILITY SERVICES Year ended September 30, 2015

Revenues: State grants Federal flow-through Non-federal funds Grant matching PRPC cash match Program income-PRPC Program income-subcontractor Local cash and in-kind

$

2015

2015

Area Agency on Aging

Area Agency on Aoino (MtPPA)

1,595,161

22,184

129,402 21,563 12,402

1,6',t7,345 129,402

21,563 12,402 145,313 699,256

145,313

699,256

Total Revenues

Total

2,603,097

22 184

2,62s,281

481,526

10,242 62 150

491,768 1 3,1 89 7,211 132,095 49,323 84,964 1,128,532 563,706

Expenditures:

Cunent Salaries and benefits Travel

13,127

Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Client supportive services Localcash and in-kind Subcontractor program income costs CapitalOutlay

7,061 129,246

42,863 82,543 1,128,532 563,706

6,460 2,421

145,3't3

145,3't3

9 180

Total Expenditures

2,603,097

Excess of revenues over expenditures Fund balance beginning of year

Fund balance end of year

2,849

$

L37

9,1

22 184

80

2,625,281


PANHANDLE REGIONAL PLANNING GOMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF AGING AND DISABILITY SERVICES Year ended September 30, 2015 Grant Name:

2015 Area Agency on Aging

Grant Number:

539-1 1 -0006-00001 (505)

Grant Term:

October 1,2014 to September 30, 2015

Actual2015

Budoet Revenues: State grants Federal flow-through Non-federal funds Grant matching PRPC cash match Program income-PRPC Program income-subcontractor Localcash and in-kind

$

Total Revenues

1,680,790

1,595,161

129,402

129,402

26,598 21,900 135,816

21,563

12,402

720,818

145,313 699.256

2.715.324

2,603,097

521,581 15,008 9,085 121,291 28,699 87,657 1,209,21'l 586,976 135,816

481,526 13,127 7,061 129,246

Expenditures:

Current Salaries and benefits

Travel Supplies and materials

lnternal service charges Miscellaneous and other costs lndirect cost allocation Client supportive services Localcash and in-kind Subcontractor program income costs CapitalOutlay

82,543 1,128,532 563,706 145,313 9,'180

71

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

42,863

$

138

324

2,603,097


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Service Category and Changes in Fund Balance

TEXAS DEPARTMENT OF AGING AND DISABILยกTY SERVICES Year ended September 30, 2015

Federal State

and Revenues: State grants Federal flow-through Non-federal funds Grant matching PRPC cash match Program income-PRPC Program income-subcontractor Local cash and in-kind

Program lncome

Other Non-Federal

1,595,161

$ 1,595,161

129,402

129,402 21,563 12,402

1,724,563

157 715

21,563 't2,402

699,256

145,313 699,256

720.819

2,603,097

26,598

106,391

145,313

Total Revenues

Total

Expenditures: Current

79,793 129,134

Administration Ombudsman

73,244 83,447

lnformation, Referral & Assistance Care Coordination Legal Assistance Legal Awareness Caregiver - Support Coordination

126,520 88,299 47,854 325,030

Congregate Meals Home Delivered Meals Transportation - Demand ResPonse Residential Repair Homemaker Personal Assistance Health Maintenance Nutrition Education Emergency Response Adult Day Care Caregiver Respite Care - ln-Home Caregiver Respite Care - lnstitutional Voucher - Transportation lncome Support Data Management Legal Assistance Under Age 60 Caregiver - lnformation Services Voucher - Caregiver ResPite Care Evidenced Based lntervention

357,922 70,812

3,816

1,200

10,018

2,384

194,330 333,023 16,790 7,933 12,244 1,671

603,224

748,444 91,552 90,430

46,64'l 6,934

704

4,656 18,931

11,554

11,554

3,656 49,244

68,1 75

81,115 55,528

14,549 700 50 55,921

8,312 81,115 70,077 700 50 55,921 19,061

19,061

3,190

28,599 3,190

6,277

6,277

1,000

27,599

1,724,563

Excess of revenues over expenditures Fund balance beginning of Year $

r_

131,366 73,244 83,447 130,336 89,499

47,854 83,864 57,499 3,950

82,497

24,379 2,879 704

Total Expenditures

Fund balance end ofyear

2,232

39

157,715

720,819

2,603 ,097


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF AGING AND DISABILITY SERVICES Year ended September 30, 2015 Grant Name:

2015 Area Agency on Agíng (MIPPA)

Grant Number:

539-1 1-0006-0000r (535)

Grant Term:

October 1, 2014 to September 30, 2015 Budget

Actual2015

Revenues:

State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lntemal service charges Miscellaneous and other costs lndirect cost allocation

22 184

22,'184

22,184

10,000

10,242 62 150

s,000 150 1,613

Total Expenditures Excess of revenues over expendítures Fund balance beginníng of year Fund balance end of year

22,184

$

l_

40

3,000

2,849 6,460

2,421

2,421

22,1U

22,184


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Expenditures by Service Category and Changes in Fund Balance

TEXAS DEPARTMENT OF AGING AND DISABILITY SERVICES Year ended September 30, 20'15 Grant Name:

2015 A¡eaAgency on Aging (MIPPA)

Grant Number:

539-1 1-0006-00001 (53s)

Grant Term:

October 1,2014 to September 30, 2015 Budget

Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Legal Awareness Total Expenditures Excess of revenues over expendítures

Fund balance beginning of year Fund balance end of year

$

L4L

Actual2015

22,184

22,184

22,184

22,184

22,184

22,184

22,184

22,184


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

COMMISSION ON STATE EMERGENCY COMMUNICATIONS Year ended September 30, 2015

Revenues: State grants Non-federal funds Local cash lnterest income

2013

2014

2015

2016

9-1-1

9-1-1

9-1-1

9-1-1

$ 58,600

29,046

2,1 90 189

118,108

706 552

58,600

Total Revenues

29,046

Total

2,394 943 706

552

2.191 ,447

118,108

2,396,201

249,919 20,484

24,948

274,867

956

21,440

14,947

1,895 12,597

20,839 117,904 429 19,512 55,738 1,206,898

Expenditures:

Current Salaries and benefits Travel Supplies and materials I nternal service charges Equipment rental and maintenance Miscellaneous and other costs I ndirect cost allocation 9-1 -1 system expenditures

3,997

12,838 1,573 44,189

571

560

22,918

Capitaloutlay

58,600 29,046

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

L42

105,317 429 5,938 48,637 1,067,202 678,574 2,191,447

165

4,969

72,589

678,574 118,109

2,396,201


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

COMMISSION ON STATE EMERGENCY COMMUNICATIONS Year ended September 30, 2015 Grant Name:

9-1-1 Management and Planning

Grant Number:

(213)

Grant Term:

September 1,2012 to August 31,2015

Budget Revenues: State grants Non-federal funds Local cash lnterest income

g

1,707,453

2015

58,600

Actual Prior years

1,647,083

6't7 1,153

Total Revenues

1,707,453

58,600

Total

1,705,683 617 1

153

1,648,853

1.707 ,453

232,969

229,204

229,204

8,700

14,7't5

2,248

12,843

14,715 12,843

104,955

104,283 973 29,389 47,947

104,283 973

't,172,118 37,381

1,216,307 37 381

1.648 ,853

1,707,453

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation 9-1-1 system expenditures

5,269

43,382 1,309,930

12,838 1,573 44,189

Capitaloutlay Total Expenditures

1,707,453

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

$

L43

58,600

42,227

49,520


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

COMMISSION ON STATE EMERGENCY COMMUNICATIONS Year ended September 30, 2015 Grant Name:

9-1-1 Management and Planning

Grant Number:

(214)

Grant Term:

September 1 , 2013 to August

Budget

31

2015

, 2016

Actual Prior years

Total

Revenues:

State grants Non-federal funds

$

1,664,478

28,046

Local cash lnterest income

1,635,055

1,663,101

748

748 629

629

Total Revenues

1,664,478

28,046 1,636,432

1,664,478

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs lndirect cost allocation 9-l-1 system expenditures

46,736

571 560

915,555

22,918

Capitaloutlay

320,670

241,387 13,000 5,100 101,477 650 19,903

Total Expenditures

1,664,478

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

$

L44

3,997

235,536

235,536

17,110

17,110 15,862

11,865 105,646

105,646

5,088 45,967 838,767 376,453

5,659 46,527 861,685 376,453

28,046 1,636,432

1

78


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

COMMISSION ON STATE EMERGENCY COMMUNICATIONS Year ended September 30, 2015 Grant Name:

9-1-1 Management and Planning

Grant Number:

(215)

Grant Term:

September 1,2014 to August 31,2017

Actual Budget Revenues: State grants Non-federal funds Local cash lnterest income

$

2,631,06s

2015

Prior

years

2,190,189 706

124,456

552

76

2,314,645 706

2,631,065 2,191,447 124,532

Total Revenues

Total

628 2,315,979

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maíntenance Miscellaneous and other costs lndirect cost allocation 9-1 -1 system expenditures

298,392 15,325

7,'t12 118,526 5,033 54,438

Capitaloutlay Total Expenditures

14,947 105,317 429 5,938

1,708,152 424,087

48,637 1,067,202 678,574

2,63'1,065

2.191 ,447

Excess of revenues over expenditures Fund balance beginníng of year Fund balance end of year

249,919 20,484

$

I45

25,073 3,439 596 10,364 949

4,952 79,1 59

274,992 23,923 15,543 115,681

429 6,887 53,589 1,146,361

678,574

124,532

2,315,979


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

COMMISSION ON STATE EMERGENCY COMMUNICATIONS Year ended September 30, 2015 Grant Name:

9-l-1 Management and Planning

Grant Number:

(216)

Grant Term:

September 1 , 2015 to August

Budget Revenues: State grants Non-federal funds

$

Total Revenues

31

, 2018

Actual2015

1,700,558

118 't08

1,700,558

I 18,108

311,546 20,500 7,516

24,948

Expenditures:

Current Salaries and benefits Travel

Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation 9-1 -1 system expenditures Total Expenditures

4,888 58,484

4,968

1j64$57

72,589

1,700,558

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

132,967

956 1,895 12,587

$

L46

165

1

18,108


PANHANDLE REGIONAL PLANNING COMMISSÂĄON Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

TEXAS DEPARTMENT OF PUBLIC SAFETY Year ended September 30, 2015

2013 State Homeland Security Grant Program Revenues: State grants Federal flow{hrough Grant matching PRPC cash match Local cash

$

Total Revenues

2014 State Homeland Security Grant Program

Regional Hazard Mitigation Planning Proiect

325,960

322,959

1,839

325,960

322,959

1

50,939 3,317

77,349 7,692 162 20,902 798

839

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs I ndirect cost allocation Subcontractor costs Localcash and in-kind

161

Capitaloutlay Total Expenditures Excess of revenues over (under) expendĂ­tures

Fund balance beginning of year Fund balance end ofyear

$

r47

11,894 787 8,220 158,415

13,095 158,734

92,227

44,227

325,960

322 959

1,',|18

520 201

839


Regional Mass Notification

lnitiative Project

30,192

Safe Room Construction Rebate Program

102,626

30,500

60,692

Total

793,576

30,500

102,626

814,076

3,088

131,376 11,009

9,183

323 616 76

1,845

43,713 4,900 23,437

60,000

98,726

475,875

2,795

136,454

60,692

115,637

827 087

(13,01 1)

(13,011)

23,370

23 370

10,359

10,359

L48


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF PUBLIC SAFETY Year ended September 30, 2015 Grant Name:

State Homeland Security Grant Program

Grant Number:

EMW-201 3-55-00045 (404)

Grant Term:

September 1,2}13to May 31,2015 Actual Budget

Revenues: State grants Federal flow-through

$

Total Revenues

684,908 684,908

2015

Prior

years

325,960 35g,g4g 325,960 358,948

Total

684,908 684,908

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs

180,389

50,939 3,317

70,565

17,494 386 49,567

161

11,894

230 23,978 1,343

1,663

787

32,073 308,252

8,220

12,424

158,415 92,227

205,791 39 316

325,960

358,948

1

lndirect cost allocation Subcontractor costs Capitaloutlay

85,084

684,908

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

5,301

$

L49

121,504 8,618 391

35,872 2,130 20,644 364,206 131,543 684,908


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF PUBLIC SAFETY Year ended September 30, 2015 Grant Name:

State Homeland Security Grant Program

Grant Number:

EMW-20

Grant Term:

September 1,2014 to May 31,2016

1

4-55-00029 (405)

Budqet Revenues: State grants Federal flow-through

$

Total Revenues

Actual2015

798,385

322,959

798 385

322 959

185,294

77,349 7,692 162 20,902 798

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation

17,799 697 36,433 5,637

407,452 114,922

13,095 158,734 44 227

798,385

322,959

30,1 51

Subcontractor costs Capitaloutlay Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

150


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF PUBLIC SAFETY Year ended September 30, 2015 Grant Name:

Regional Haza¡d Mitigation Planning Project

Grant Number:

DR-1791-210 (440)

Grant Term:

August 25,2010 to August 24,2015 Actual Budget

Revenues: State grants Federal flow{hrough Localcash and in-kind Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials nternal service charges Miscellaneous and other costs ndirect cost allocation Subcontractor costs Local ín-kind I

I

CapitalOutlay Total Expenditures

$

169,627 56,543

226,170

2015

1,839

1,839

Prior

years

Total

122,449

124,289

51,016

51,016

173,465

175,304

36,420

42,453

42,453

'13,329

4,099

4,099

552

552

38,510 3,358 10,816

39,628 3,878 11,017

75,000

21,280

21,280

56,542

51,016

51,016

1,500

1,381

1,391

173,465

175,304

14,518 15,600

1,118 520

13,262

201

226j70

Excess of revenues over expenditures Fund balance beginning of year

Fund balance end ofyear

151

1,939


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF PUBLIC SAFETY Year ended September 30, 2015 Grant Name:

Hazard Mitigation Project - Mass Notification

Grant Number:

DR-1791-130 (461)

Grant Term:

September 13,2010 to September 13,2016

Actual Budget

Revenues: State grants Federal flow-through PRPC cash match

$

Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Subcontractor costs Local in-kind Total Expenditures

years

30,192

237,994

30,500

686,026 23,847 215,401

1,047,365

60,692

925,274

9,253

3,592

616

Total

716,218 23,847 245,901 985,966

9,253

142

142

2,342

2,342

3,165

3,781

24,850

24,850

431

76

4,862

1,038,842

60,000

821,'lO8 59,552

4,938 881,108 59,552

925,274

985,966

4,500 1,047,365

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

Prior

785,524 23,847

Localcash and in-kind Total Revenues

2015

$

L52

60,692


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, ExpendĂ­tures and Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF PUBLIC SAFETY Year ended September 30, 2015 Grant Name:

Safe Room Construction Rebate Program

Grant Number:

DR 1791-234 (451',)

Grant Term:

November 10,2010 to November 10,2015

Budget Revenues: State grants Federal flow-through

$

Total Revenues

2015

Actual Prior years

Total

2,57s,000

2,317,258

2,419,884

2,575,000

2,317,258

2,419,884

Expenditures: Current Salaries and benefits Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Subcontractor costs

29,872 3,037 5,232 2,490,000

1,845 98,726

6,797

8,642

2,23't,458

2,330,184

Total Expenditures

2,575,000

115,637

2,293,888

2,409,525

46,408

Excess of revenues over (under) expenditures

10,795 451

13,883 451

9,183

40,763

2,795

3,624

49,946 6,419

(13,01 1)

Fund balance beginning of year Fund balance end of year

3,088

451

23,370

10,359

23,370

10,359

23,370 $

153

10,359


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

TEXAS WATER DEVELOPMENT BOARD Year ended September 30, 2015 2016 Regional

Water Plan Revenues: State grants Non-federal funds lnterest income

$

Total Revenues

Agricultural

Water Conservation

Total

191,557 (2621

313

59,275

't91,295

313

59,275

250,883

10,357

10,357 1,545

944

2,037

25 1,387

2,696 1,387

46,562

232,861

59,275

250,883

Expenditures: Current Salaries and benefits Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Subcontractor costs

186 299

Total Expenditures

191,295

1,545 1,093 2,358

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

2021 Regional Water Plan

$

154

313

313


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS WATER DEVELOPMENT BOARD Year ended September 30, 201S Grant Name:

2016 Regional Water Plan

Grant Number:

1148301312 (2321

Grant Term:

June 22, 2011 to March 31, 2016

Actual

Budget

2015

Prior

years

Total

Revenues: State grants

Non-federal funds lnterest income

$ 527,865

Total Revenues

527,865

191,557

286,652

478,209

297

35

(262) 191,295

286

949

478,244

Expenditures:

Current Travel Supplies and materials lnternal service charges Miscellaneous and other costs Subcontractor costs

5,500

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

155

873 3,234

1,545

873

2,418

1,093

3,234

4,327

68,767 449,491

2,358

10,384

12,742

186,299

272,458

458,757

527,865

191,295

286,949

478,244


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS WATER DEVELOPMENT BOARD Year ended September 30, 2015 Grant Name:

2021 Regional Water Plan

Grant Number:

1548301829 (235)

Grant Term:

April 10,2015 to March 31,2021

Budget

Actual2015

Revenues: State grants

Non-federal funds

77,520

313

77,520

313

Expenditures: Current Travel Miscellaneous and other costs Subcontractor costs

2,000 20,000 55,520

313

Total Expenditures

77,520

313

$

Total Revenues

Excess of revenues over expenditures Fund balance begĂ­nning of year Fund balance end ofyear

$

156


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS WATER DEVELOPMENT BOARD Year ended September 30, 2015 Grant Name:

Agricultural Water Conservation Program

Grant Number:

1213581481 (263)

Grant Term:

June 21,2012 to May 31

,2016 Actual

Budget

2015

Prior

years

Total

Revenues:

State grants Non-federal funds

$

Total Expenditures

8,222 2,000

59,275 139,767

1,799

139,767

10,357 13,277

199,042 199,042

23,634

944 25

1,799 126

2,743

5,796

2,183

1,387

1,861

3,248

180,000

46,562

122,704

169,266

200,000

59,275

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

000

200,000 59,275

Total Revenues Expenditures: Current Salaries and benefits Travel lnternal service charges Miscellaneous and other costs lndirect cost allocation Subcontractor costs

200

$

L57

151

199,042


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

TEXAS COMMISSION ON ENVIRONMENTAL QUALITY Year ended September 30, 2015 2014t2015 Regional Coordination

2016t2017 Regional Coordination

Total

Revenues: State grants

Non-federal funds lnterest income

$

190,229

(134\

Total Revenues

6,535 510

190 095

196,764

376 197 140

Expenditures:

Current Salaries and benefits Travel Supplies and materials nternal service charges Miscellaneous and other costs ndirect cost allocation Subcontractor costs

45,293 1,430 7

10,844 2,365

I

7,342 122,814

I

Total Expenditures

49,487

940

11,784

217 769

2,592

Fund balance beginning of year $

158

2,355 7

8,111

122,814 7 045

Excess of revenues over expenditures

Fund balance end ofyear

4,194 925

197,140


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS COMMISSION ON ENVIRONMENTAL QUALITY Year ended September 30, 2015 Grant Name:

Solid Waste - Regional Coordination

Grant Number:

582-1440587 (474)

Grant Term:

September 1,2013 to August 31,2015

Actual Budget Revenues: State grants Non-federal funds lnterest income

$

353,602 518

354,120

Total Revenues

2015

Prior

190,229

years

Total

652

353,602 s18

190 095

164,025

354,120

45,293 1,430

24,815

70,108 8,247

(134)

163,373

ExpendĂ­tures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Subcontractor costs Capital outlay

67,787 10,050 360 14,004 15,922 13,001

231,566 1,430

354,120

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

159

7

10,844 2,365 7,342

6,817 214 14,004

221

24,848

122,8'14

108,752

5,756 13,374 231,566

190,095

164,025

354,120

3,391

6,032


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS COMMISSION ON ENVIRONMENTAL QUALITY Year ended September 30, 2015 Grant Name:

Solid Waste - Regional Coordination

Grant Number:

582-16-60660 (476)

Grant Term:

September 1,2015 to August 31,2017

Budqet Revenues: State grants Non-federal funds lnterest income

$

353,688

Actual2015

6,535 510

Total Revenues

353,688

7 045

70,064 13,094 810 940 28,922

4,194 925

13,942 225,916

769

ExpendĂ­tures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Subcontractor costs Total Expenditures

353,688

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

160

940

217

7,O45


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

U.S. DEPARTMENT OF COMMERCE Year ended September 30, 2015 Grant Name:

2014 Planning Assistance Grant

Grant Number:

08-83-04e42 (314)

Grant Term:

January

'1, 2014

Budget

to December 31, 2016

2015

Actual Prior year

Total

Revenues:

Federalgrants

$ 180,000

Local cash

'

77,143

Total Revenues

60,000 82,792

45,000 58,840

257,143

142,792 103,840

159,051

105,000 141 632

246,632

Expenditures:

Current Salaries and benefits Travel Supplies and materials

lnternal service charges Miscellaneous and other costs ndirect cost allocation I

100,165

72,347

12,858 804

4,708

3,406

'112

191

303

47,083

16,575

12,138

28,713

9,285

4,549

4,426

8,975

28,062

'15,448

11,332

26,780

Capitaloutlay

1,235

257,143

Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

172,512 8,114

$

161

142,792

1,235

103,840

246,632


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

OFFICE OF THE GOVERNOR CRIMINAL JUSTICE DIVISION Year ended September 30, 2015

Revenues: State grants Non-federal funds Program income-PRPO

2014

2016

Law Enforcement Education & Training

Law Enforcement Education & Training

$

Total Revenues Expenditures: Current Salaries and benefits Supplies and materials lnternal service charges Miscellaneous and other costs I ndirect cost allocation

Total Expenditures

6,920

110,798

420

8,740

112,198

7,340

119,538

20,798

1,942

22,740

112,198

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

103,878 8,320

510 3,664 (100) 3,047 76,279 8,000

Subcontractor costs Capitaloutlay

$

L62

Total

472

296 4,630

510 4,1 36 (r 00) 3,343

80,909 8,000

7,340

119,538


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

OFFICE OF THE GOVERNOR CRIMINAL JUSTICE DIVISION Year ended September 30, 2015 Grant Name:

2014 Law Enforcement Education and Training

Grant Number:

1426914 (244)

Grant Term:

September 1, 2013 to August

Budget

31 ,

2015

2015

Actual Prior

years

Total

Revenues: State grants

'

Non-federal funds Program income-PRPC

$ 205,910

103,878

13,325

8,320

Total Revenues

219,235

102,032 5,005

112,198 107,037

205,910

13,325 219,235

Expenditures:

Current Salaries and benefits Supplies and materials lnternal service charges Miscellaneous and other costs ndirect cost allocation Subcontractor costs

20,798

7,646

3,664 (100) 3,047 76,279 8,000

6,418

I

148,425 8,000

Capitaloutlay Total Expenditures

219,235

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

44,746 4,000

$

153

22,321

43,119

5,946

510 9,610

5'10

100

3,475 75,195

107,037

6,522 151,474 8,000

219,235


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expend铆tures and Changes in Fund Balance - Budget and Actual

OFFICE OF THE GOVERNOR CRIMINAL JUSTICE DIVISION Year ended September 30, 2015 Grant Name:

201么 Law Enforcement Education and Training

Grant Number:

1426915 (246)

Grant Term:

September 1,2015 to August 31,2017

Actual2015

Budqet Revenues: State grants

Non-federal funds Program income-PRPC

$

Total Revenues Expenditures: Current Salaries and benefits lnternal service charges lndirect cost allocation Subcontractor costs Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

$

L64

216,173 12,000

6,920

228,173

7 340

46,983

1,942

8,000

472

6,735

296

166,455

4 630

228,173

7 340

420


PANHANDLE REGIONAL PLANNING COMMISSION CombĂ­ning Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

TEXAS DEPARTMENT OF TRANSPORTATION Year ended September 30,2015

Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel lnternal service charges Miscellaneous and other costs lndirect cost allocation

2016 Federal Planning

46,460

41 827

46,460

39 7,603

627 4,565 41,827

Excess of revenues over expenditures Fund balance beginning of year $

165

Total

41,827

28,993

Total Expenditures

Fund balance end ofyear

2015 Federal Planning

3,249 -39 868 10 506 4,633

32,242 8,471

637 5,071 46,460


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF TRANSPORTATION Year ended September 30, 2015 Grant Name:

2015 Federal Planning

Grant Number:

0000002676 (385)

Grant Term:

September 1, 2014 to August

Budget Revenues: State grants Federal flow-through

$

Total Revenues

Expenditures: Current Salaries and benefits Travel lnternal service charges Miscellaneous and other costs ndirect cost allocation

2015

,2015 Actual Prior

years

41,827

3,123

44,950

44,950

41,827

3,123

44,950

30,144

28,993

2,210

31,203

7,901

4,905 2,000

Capitaloutlay Total Expenditures

44,950

Excess of revenues over expenditures

Fund balance beginning of year $

166

Total

44,950

39

I

Fund balance end of year

31

7,603 627 4,565

41,827

553 19

341

3,123

39 8,156 646 4,906

44,950


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

TEXAS DEPARTMENT OF TRANSPORTATION Year ended September 30, 2015 Grant Name:

2016 FederalPlanning

Grant Number:

0000007767 (386)

Grant Term:

September 1,2015 to August 31,2016

Budget Revenues: State grants Federal flow-through

Actual2015

49,400

4,633

49,400

4,633

Salaries and benefits Travel

30,403

3,249

lnternal service charges Miscellaneous and other costs lndirect cost allocation

11,671

868

5,281

10 506

$

Total Revenues Expenditures:

Current 1,045

Capitaloutlay

1,000

Total Expenditures

49,400

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end ofyear

$

L67

4,633


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

NORTEX REGIONAL PLANNING COMMISSION Year ended September 30, 2015 Grant Name:

2015 Aging and Disability Resource Center (ADRC)

Grant Number:

545-554010 / 545-554020 (s45)

Grant Term:

October 1 , 2014 to September 30, 201 5 Actual 2015

Budqet Revenues: State grants Federal flow-through

Non-federal funds

10,000 13,323

10,000 10,582

Total Revenues

23,323

20,582

10,000 5,000 150 1,613 3,000 2,421

6,114 2,726

$

Expenditures:

Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Total Expenditures

22,184

Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

168

2,765 6,731

2,246 20,582


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Special Revenue Funds

OFFICE OF THE GOVERNOR HOMELAND SECURITY GRANT DIVISION Year ended September 30, 2015

Revenues: State grants Federal flow-through

RegionalSHSP

RegionalLETPA

PANCOM M&O Project

M&O Project

$

Total Revenues

PANCOM

Total

1,423

562

1

985

1,423

562

,|

985

562

1,985

562

1

Expenditures:

Current Subcontractor costs Total Expenditures

1

Excess of revenues over (under) expenditures Fund balance beginning of year Fund balance end of year

$

r69

423

985


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

OFFICE OF THE GOVERNOR HOMELAND SECURITY GRANT DIVISION Year ended September 30,2015 Grant Name:

Regional PANCOM M&O Project

Grant Number:

EMW-201 5-55-00080 I 2940401 (406-640001 )

Grant Term:

September 1,2015 to May 31,2017

Budget

Actual 2015

Revenues:

State grants Federal flow-through

$

Total Revenues

ztt 735

1,423

217 735

1,423

Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs ndirect cost allocation Subcontractor costs

81,600

1 423

Total Expenditures

217 735

1,423

93,680 5,145 72 15,107 5,856 16,275

I

Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

$

170


PANHANDLE REGIONAL PLANNING COMMISSION Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

OFFICE OF THE GOVERNOR HOMELAND SECURITY GRANT DIVISION Year ended September 30, 2015 Grant Name:

Regional PANCOM M&O Project

Grant Number:

EMW-201 5-55-00080 I 2940301 (406-640005)

Grant Term:

September 1,2015 to April 30,2017

Budget Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials nternal service charges Miscellaneous and other costs ndirect cost allocation Subcontractor costs

Actual 2015

186,473

562

186,473

562

57,549 1,825 28 12,939

I

513

I

Capitaloutlay Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end ofyear

$

I7]-

10,419 41,600 61,600

562

186 473

562


OTHER SU PPLEMENTARY INFORMATION

L72


PANHANDLE REGIONAL PLANNING COMMISSION Combined Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Year Ended September 30, 2015 Maior Funds Texas Department of Aging and Disabil¡ty

Texas Workforce General Fund Actual

Budqet Revenues: Federal grants State grants: Federal flow{hrough Non-federal funds Local cash and in-kind Program income: PRPC Subcontractor Membership dues Rent income lnterest ¡ncome lnternal service fund charges Miscellaneous Total revenues Cunent expend¡tures: Salaries and benefits Travel Supplies and materials lnternal serv¡ce charges Equipment rental and maintenance Miscellaneous and other costs Client payments, training and supportive services Local cash, in-kind and program income Subcontractor costs Workforce center costs 9-1-1 system expend¡tures Building occupancy Capital outlay ïotal expenditures Excess (deficiency) of revenues over expenditures Other fìnancing sources (uses): Transfers from other funds Transfers to other funds

Actual

Services

Budoet

Aclual

$

12,242,925

5,946

1,006,161

5r4,8ô8

653,1 55

77,000

10,329,120 2,551,242 97,728

22,802 68,210

68,052

23,500

10,769

1,553,537 129,656

720,618 21,900

1,6't7,345 129,402 699,2s6 12,402

135,816

14s,313

2,561 ,727

2,603,718

551,844

491,768

18,650

13,189 7,211 132,095

84,363

612,524

839,141

598,656 36,770

605,880 53,758

513,164 24,000

19,326

22,298

3,701

132,812

148,086

279,622

105,683

162,466

59,299

090

13,326,086

426,844 20,837 15,060 291,294

4,950 147,792

157

28,578

16,806

8,949,426

51,768 8,724,837

3,144,393 218,000

3,077,324 'tsg.241

36,450 677,846

49,323 1,128,532 709,019

I ,060,219

47,592 921,825

1,009,294

(309,301)

(170,r53)

350,878

322,881 (122,103)

(28,664)

Total other financing sources (uses) Excess (deficiency) of revenues and other financ¡ng sources over expenditures and other uses Fund balances at beg¡nn¡ng of year Fund balances at end of year

Commission

Budoet

fi

322,214

200,778

12,913

30,625

2.311 ,419

2,3't1,419

2,324,332

2,342,O44

L73

13,191,605

't2,854,954

2,497,751

9,1 80 2,540,317

'134,481

123,136

63,976

63,401

26,664

2't,563

(123,136) (123,136)

(90,640)

(84,964)

(63,976)

(63,401)

('t34,48't) (134,481)


Commission on State Emergency Communications Actual

Budqet

2,125,329

Other Governmental Funds Budqet Actual

Proprietary Funds Actual

Budqet

Totals lmemorandum onlv) Actual

Budqet

60,000

60,000

60,000

60,000

1,269,836

12,788,486 5,644,876 'l,564,137

2,394,943

761323

842,021 569,289

15,072,304 4,022,469

706

176,814

113,292

1,489,500

9,000

8,740

30,900 135,816

68,210

7,942 552

2,125,329 298,392 15,325

7,112 1

18,526

5,033

114

,247,313

I ,206,898

379,190

678,574

2,070,891

1,593,456

816,667

795,757

21,719,366

356,200 25,959 863 131 ,586

352,481 20,837 2,497

506,068 7,460 8,638

492,146 11,942 21,981

38,310

21,995

22,546 56,093

70,383 68,618

35,000

43,375

2,824,324 128,164 44,590 810,338 22,546 300,868 10,009,64s 677,846 4,779,861 218,000 1,247 ,313

54,438

(54,438) (54,438)

89,48r

914,444

167,695 2,000 2,'126,808

1,547,424

803,500

55,738

150,225

46,032

13,167

(55,738)

2,000 (65,31e)

(5e,043)

(6,000)

(63,319)

(59,043)

(6,000)

2,340,463

738)

86,906

(13,01

1

)

86,906

10,359

60a,725

2,643,986 142,003 89,886 778,860 70,969 373,682 9,853,369 709,019 4,0s1,949 199,241

130,902

167,695

839,347

381,190 2't,612,380

1,206,898 130,902 881,035 21 ,131,799

106,986

74,564

379,542 (379,542l

(441.,9841

145,689

23,370

:

7,942 11,435 787,815 84,363 21,206,363

787,815

1,571,890 't

7p42 23,s00

808,725

2,396,201 2,277,033 274,867 21,440 20,839 1't7,904 429 19,512

7,942

43,944 145,313 68,052

(43,590) 100,540

444,984

100,540

7,167

4,404 11,571

56,950 106,986 4,404 2,315,823

2,339,193

2,422,809

2,413,757

61

L74

,354

74,564


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of lndirect Costs Year ended September 30, 2015 (With comparative totals for 2014)

2014

2015

$

Salaries and benefits

Contractual services Travel Supplies and materials lnternal service charges Equipment rental and maintenance Printing and publication lnsurance Memberships Postage and freight Miscellaneous

244,947 15,228

233,917

23,949

24,422

11,293 33,136

30,983

1

11,970

1,010

21,655 8,404

8,1 85

$

l_75

10,539

9,341

7,720

Total

15,188

6,401

36,461

30,960

401,169

394,239


PANHANDLE REGIONAL PLANNING COMMISSION Computation of lndirect Cost Allocation Year ended September 30, 20'15

With comparat¡ve totels for 2014)

Texas Workforce General

Commission

Texas Department of Aging and D¡sbility Services

Commission on State Emergency Commun¡cât¡ons

Other Govemmental Funds

Total

Total

2015

2014

Basís for allocation Total Expend¡tures Less: Client payments Client supportive services Subcontractor costs Local cash, ¡n-kind and progEm rncome

$ 1,009,294 12,854,954

2,540,317

52,430 8,672,407 16,806

1,128,532

3,077,324

919,753

52,430 9,800,939 4,013,883

1,206,898

1,206,898 5,339 401,169 26,647

47,592

559,334

1,005,201

693,586

454,991

0.1225

o.1225

0.1225

0.1225

9,180

21,211,515

709,019

709,019

9-'1-1 costs

Cap¡tal outley lndirect costs Other

2,340,463 1,547,424 20,292,452

678,574

55,736

't45,689

886,374 401,169 26,647

481,982 3,195,094

0.1225 0.1225 59,043 391,397

108,513 9,837,804 5,090,336

773,239 1,108,477 679,866

394,240 40,572 3,178,468

01225 389,360

Transfer from other funds

6,002

6,002

Costs over (under) allocation

3,770

(1,123\

s 401,169

L76

394,239


PANHANDLE REGIONAL PLANNING COMT|SSION INOIRECT CAP CERTIFICATION

FOR F]SCAL YEAR 2015

This ís to certil'y that I have reviewed the Panhandle Regional Planning Commission's audited financial data for fiscal year 2015 and that its indirect costs for that year have not exceeded 15 percent of total expenditures as defined in Chapter 391 of ûre Local Government Gode. I declare that the foregoing is true and conect.

CPA

Títle: Finance Director Date of Execution: March 1,2016

L77


STATISTICAL SECTION

178


PANHANDLE REGIONAL PLANNING COMMISSION STATISTICAL SECTION This part of the Panhandle Regional Planning Commission's (PRPC) comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says and the PRPC's overall financial health.

Table of Gontents

Page

Financial Trends

.180

These schedules contain trend information intended to help the reader understand how the PRPC's financial performance has changed over time. Revenue Capacity ......

190

This schedule contains information intended to help the reader assess the PRPC's most significant local revenue source, membership dues. Debt Capacity 196

ThĂ­s schedule presents information intended to help the reader understand the PRPC's current levels of outstandĂ­ng debt.

Demographic and Economic lnformation ...-..

197

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

Operating lnformation

200

..

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

L79


PANHANDLE REGIONAL PLANNING COMMISSION NET POSITION BY COMPONENT LAST TEN FISCAL YEARS

2006 Governmental activities Net investment in capital assets Restricted for micro-loan programs Unrestricted Total governmental activities net position

$ $

180

2,326,s45 372,054 991,423 3.690 ,022

2007

2008

2,923,940 351,222

3,978,867 354,809 1,323,449

1,160,663

4,435,825

5,657j25

2009

4,840.979 360,713

1,274,545 6,476,237


2013

2014

2015

5,298,406 5,673,811 5,541,656

4,956,574

1,489,208 1,711,504 1,955,168 7,153,488 7,755€94 7,870,871

377,029 2,098,510 7,432,113

4,473,105 379,800 2,074,942

4,226,063 381,689 2,095,4't1 6,703,163

2010

2011

2012

365,874 370,379 374,047

l_8 1

6,927,847


PANHANDLE REGIONAL PLANNING COMMISSION CHANGES 隆N NET POSITION LAST TEN FISCAL YEARS

2007

2006

2008

2009

584,965 13,646,760 2,986,519

14,330,738

Expenses Governmental activities: General government Workforce development Aging services Emergency communications Emergency management Solid waste planning Criminal justice programs Procurement and technical assistance Economic development Transportation planning Regional bio-terrorism planning Water planning development Community assistance Environmental education Total governmental activities expenses Total primary government expenses

$

504,597

622,390

13,610,555

14,497,O55

2,791,175 1,701,075 1,086,121 366,961

2,855,678 1,575,311 1,793,020 412,947

203,703

't52,218

99,305 70,273 94,481

107,568

1,670,376 2,522,813 356,160 165,302 110,077

80,193 62,998 55,430 8,760 6,130

71,210 227,584 7,988

89,537 49,614 40,092 122,019

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

$

20,835

,028

22,229,698

22,344,234

1,269,007 3,013,194 2,369,4't6 2,036,623 415,499 144,826 115,000

80,799 56,802 1,722

453,525

24,287,151 24,287,151

Program Revenues Governmental activities: Operating grants and contributions General government Workforce development Aging services Emergency communications Emergency management Solid waste planning Criminal justice programs Procurement and technical assistance Economic development Transportation planning Regional bio-terrorism planning Water planning development Community assistance Environmental education Local contracts and in-kind Total governmental activities program revenues

$

4,400

42,075

13,412,187

14,301,354 1,839,920

,679,519 1,882,95么 1

1,420,946 364,232

192,518 56,750 43,273

116,360 13,435,370 1,830,570

I ,517,388

1,700304

1,739,790 410,247 147,045

3,654,232

59,271

63,272

353,579

154,864

56,699 63,251 56,020

94,655 71,524 227,729 8,054

54,718

'154,484

14,163,159 1,813,781 2,345,895 3,004,645 415,233 142,095 66,4't2 48,221

56,802

49,376 39,753 120,925

453,682

1,828,644

2. 338,966

8,811

1,722

6,176

1,884,755

1,979,209

2',1,343,498 22,227,256 23,401,967 25,005,097

Total primary government revenues

$ 2',1

Total primary government net expense

$

r82

22,227,256 508,470

(2,442)

23,401,967 1

,057,733

25,005,097 717,946


2010

765,134 16,831,617 3,1 51

,909

3,689,478 1,188,870 360,585 159,311

89,414 87,990 110,154

8,719 306,705

201'l

718,619

15,029,693 2,953,549 1,884,717

2,182,883 371,4't8 327,255

2012

2013

2014

2015

510,412 13,O32,787

529,912 13,224,033 2,715,995 't,457,750 2,678,458

624,566 13,158,058 2,774,270

691,425 't2,986,502 2,654,786

2,015,381

208,405 104,638

160,603

2,931,833 608,1 33 197,920

106,606

1

3,049,124 1,731,281 2,507,035 175,372

154,179

2,439,88',1

19,81

1

90,365 114,286 6,423

128,386 1 15,358

141,748

141j29

143,889

115,021

85,967

47,020

19,221

47,237

78,646

293,O14

25't,018

6,075

26,749,886 23,698,429 21,451,171

21,260,681

1 565 21,801,040

20,632,337

21,451,171

21,260,68'l

21,801,040

20,632,337

55,889 12,918,639 1,964,285 1,669,958 2,365,168

53,578 13,137,417

't74,783

63,376 13,087,010 1,785,505 1,960,600 1,956,708 158,639

26,749,886

23,698,429

219,736 16,652,827 1,933,063 3,597,336 1,820,631 359,789

14,921,809 1,855,3't2 2,059,979 2,176,763 370,110

156,531

323J29

148,915

208,787 100,197

51,618 64,102 109,477

64,277 113,183

78,007 114,991

91,789 't16,O25

157,252

8,582

6,228

306,336

19,097

't,753,834 1,347,149 2,224,917

579,812

468,855

21,361

,430

(89,741)

196,764

100,786

110,798

45,000 84,098

60,000 46,460

251,145

4,980

1,663,732

1

27,329,698 24,167,284 21,361,430 20,680,656 21,198,048 24,167,284

785,561

78,681 292,554

47,'178

2,049,670 2100J45 1,823,617 27,329,698

12,880,362 1,767,329 2,394,943

20,680,656 21,198,048

(580,025)

r_83

(602,ee2)

1,826,862

20,320,224 20,320,224

(312,1't3\


PANHANDLE REGIONAL PLANNING COMMISSION GHANGES tN NET POS|TION (CONT'D.)

LAST TEN FISCAL YEARS

2006 General Revenues Governmental activities: Membership dues lnterest income Miscellaneous Loss from disposition of property Total governmental activities Total primary govemment change in net posĂ­tion

$

60,964 63,491 60,742

2007

60,885 78,535 58,607

185,197 198,027 $

184

693,667

195,585

2008

60,725 59,276

43,566 163,567

1,221,300

2009

64,515 20,139 16,512 101,166 819,112


2010

64,435 13,157 19,847

97,439

2011

64,245 12,317 56,789 133,351

677,251 602,206

2012

2013

20't4

2015

68,380

67,945

10,835

10,656

68,210 11,178

125,703

62,666

19,338

68,052 11,435 7,942

204,9't8

141,267

98 726

87,429

115,177

758)

185

(504,266)

(224,684)


PANHANDLE REGIONAL PLANNING COMMISSION FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FยกSCAL YEARS

.

2006

2007

2008

372,054

351,222

354,809

991,423 รง 1,363,477

1,180,180 1,531,402

1,329,231 1,693,040

General Fund

รง

Restricted Assigned Unassigned Total general fund

All other Governmental Funds Reserved Assigned Unreserved, reported in special revenue funds Total all other governmental funds

$

834 $

Beginning in fiscal year 2011, fund balance categories were reclassified as a result of implementing GASB Statement No. 54. Fund balance was not restated to the new categories for prior years.

r_86

834

37,660 37,660


2009

2010

360,713

365,874

19,870 19,870

43,781 43,781

2011 "

2012

2013

2014

370,379

374,047 870,605 899,909

377,029

379,800

744,263 757 146

887,247 984,724

937,170

1,871,788

2,144,560

2,249,000

10,662

'18,241 20,709

10,662

19,241

L87

20,709

994,449

2,311,419

2015

381,689 1,022,785 937,570

2,342,044

23,370

10,359

23,370

10,359


PANHANDLE REGIONAL PLANNING COMMISSION CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS. LAST TEN FISCAL YEARS

Revenues I ntergovernmental grants and contracts Localcash and in-kind Program income: PRPC

2006

2007

2008

$ 19,458,743

20,249,047 1,583,326

21,573,323

1,428,545 141,091

Subcontractor Membership dues lnterest income

315,119 60,964 63,491

Miscellaneous Total revenues

33,936 21,501,889

Expenditures General government

961,214 13,407,287 2,869,683

1,404,843 357,019 195,9s2

1,715,277 402,451

3,586,278

148,531

88,726

96,063 71,990

160,697 97,160 68,770 43,930

1,838,581

62,723 91,905

67,113 224,503 7,179

Environmental ed ucation Total expenditures

10 249

975,302 14,484,615 2,745,893 1,482,688

2,679,810

Transportation plan n in g Regional bio-terrorism planning Water planning development Community assistance

60,725 63,671 23,532,217

13,413,092

Emergency commun ications Emergency management Solid waste planning CrĂ­minal justice programs Procurement and technical assistance Economic development

49,531

85,501

277,370

22,416,207

862,154

Workforce development Aging services

96,259 29',t,265 60,885 86,894

1,461,378

59,162 52,118 7,853 5,506

1,649,151

344,486

36,544 118,552

21,293,599

22.247 ,449

23,343,752

208,290

168,758

188,465

660,896 (660,8e6)

408,081 (408,081)

448,516

208,290

169,759

188,465

Excess of revenues over (under)

expenditures Other Financing Sources (Uses) Transfers in Transfer out Total other financing sources (uses) Net change in fund balances

$

188

516)


2009

2010

2011

2012

2013

2014

2015

22,673,684

25,280,028

22,067,139

19,537,813

1,733,767

1,719,212

'1,623,261

19,117,354 1,376,429

19,534,316 1,359,562

18,493,362

1,998,975 81,438

77,841

56,773

237,240 64,435

67,764 220,938 64,245

55,489

249,489 64,515 21,650

190,971

154,029 67,945

142,651 155,406

43,944 145,313 68,052 11,435 84,363 20,410,606

9,17"1

10,521

13,080 40 875

25,098,922

27,4't7,811

24.1 93,2s3

,089,109 14,119,965

'1,120,040 16,606,890 3,065,615 3,561,525 '1,874,525 349,615 154,801

1

2,932,555 2,307,187 3,419,424 405,344 141,442 102,000

13,979

1,052,049

68,380 11,846 114,309

2,869,637 2,018,882 2,336,098

2,402,463

360,845 318,331

12,158

5,293

71 931

21,602,069 20,856,566 838,024 12,913,878 2,961,172 1,627,194

14,866,109

68,210

12,'105

870,214

21

596

937,664 12,991,417

1,564,137

2,672,421

1,009,294 12,854,954 2,558,653

1,302,589

1,912,712

2,340,463

1,950,071

165,049

2,207,392 202,089

150,089

102,047

153,314 102,056

805,635 189,029 116,195

13,114,040 2,637,208

79,394

71,516

78,003

79,709

114,110

127,459

123,679

127,344

50,501

97,849

102,586

103,363

74,920

4r,389

1,605 450,452

7,981 303,580

101,338 5,856 18,307

47,153

77,802

291,934

249,496

5,456

24,027,'t60

21.321 ,718

20,749,659

1 327 21,211,515

20.292,452

25,090,100

8,822

27,299,818 117,993

166,093

280,351

106,907

353,940 (353,940)

359,687

356,462

344,444

(35e,687)

(356,462)

(444,984',)

280,351

106,907

65,081

443,508

422,470

430,449

ø43,508)

(525,1 36)

(458,941)

(102,666) 15,327

137,601

8,E22

65 081

(28,492)

118,154

(100,540)

189

17,614


PANHANDLE REGIONAL PLANNING COMMISSION MEMBERSHIP DUES BY ENTITY LAST TEN FISCAL YEARS

2015

Entitv

2014

2013

2012

COUNTIES ARMSTRONG

$

BRISCOE CARSON CASTRO CHILDRESS

162

162

162

162

139

139

139

139

525 685

525 685 598

525 685 598

525 685

598

COLLINGSWORTH

260 570

DALLAM DEAF SMITH DONLEY GRAY HALL HANSFORD HARTLEY HEMPHILL HUTCHINSON LIPSCOMB MOORE

1,647 313 1,915

285 477 515 324 1,883

281 1,862

OCHILTREE

869 174

OLDHAM PARMER POTTER RANDALL ROBERTS SHERMAN

SWISHER WHEELER

260 570 1,647 313

260 570

598

260

1,647 313 1,915

570 1,647 313 1,915

285 477

477

515

515

324

324

1,883 281

1,883

281

1,862

1,862

1,862

869

869

174

174

869 174

1,915

285 477 515 324 1,883

285

281

873

873

873

10,291

10,291

10,29'l

10,262

10,262

10,262

873 10,291 10,262

85

85

85

85

258 668 460

258

258

258

668 460 36,380

668 460 36,380

668 460 36,380

85

85 16,209

85

16,209 85

85

129

129

1,126

1,'126 159

1,126

270

270

36,380

ctTtEs ADRIAN

85 16,209 85 129

AMARILLO BISHOP HILLS BOOKER BORGER BOVINA

1,126

159

CACTUS

270

CANADIAN CANYON

225 1,131 85 519

CHANNING CHILDRESS CLARENDON CLAUDE DALHART DARROUZETT DIMMITT

190

270 225 1,131

16,209 85 129 159

225

519

225 1,131 85 519

172 '102

'172

172

85 519 172

102

674

674

102 674

674

85

85

85

85

373

373

373

1,131

102 85 373


2011

2010

2009

2008

2007

2006

183

183

183

172

172

172

152

152

152

143

143

554

554

554

't43 521 663 615

521

521

663

663 615

704

704

704

653 273 529

653 273 529

1,578 325

1,578 325

653 273 529 1,578

1,933 321 456

1,933 321

256

615

256 498

256

325

498 1,485 306

1,485 306

498 1,485 306

1,933

1,820

1,820

1,820

303 430

303

303

456

321 456

471

471

471

285 2,028 260

285

285 2,028 260 1,710 766

443 268

430 443 268

430 443 268

1,909

1,909

1,909

245

245

245

1,610

1,610 720

1,610 720 175

2,028 260

1,710 766

'1,710

186 851 9,651

186 851 9,651

186

175

175

851

801

801

801

9,651

8,867 85

8,867 85

8,867 85

9,084 8,345 80

9,084 8,345 80

9,084 8,345 80

271

27'l

27'1

255

712 449

712

712 449

670

255 670 423 32,238

255 670 423 32,238

80 13,890 80 1 05

80 13,890 80

1,1 44

1,144

34,253

766

449 34,253

720

423

238

34 253

32

1 3, 890

85

85

'14,758 85

14,758 85

85 14,758 85

112 1,216

112 1,216

112 1,216

r05 1,144

159

159

159

150

1 50

150

216

216

216

203

203

203

179 1,030 80

179 1,030

80

105

85

85

85

179 1,030 80

576

576

576

542

542

542

168

168

112

112

168 112

158 105

158 105

158 105

615

615

579

85

615 85

579

85

80

80

372

372

372

350

350

579 80 350

190

190

190

1,094

1,094

1,094

191

80


PANHANDLE REGIONAL PLANNING COMMISSION MEMBERSHIP DUES BY ENTยกTY LAST TEN FISCAL YEARS

Entitv DODSON DUMAS ESTELLINE

2015

2014

2013

2012

85

1,249

1,249

't,249

1,249

85

85 116

85 116

85 116 85

350 180

350

350

85

85

101

101

85

85 95 85 1,306 85 85 85 85 85 85 85

'116

FARWELL FOLLETT FRIONA

85 350

FRITCH

180 85

GROOM GRUVER

101

HAPPY

HART HEDLEY HEREFORD HIGGINS HOWARDWICK

95

85 1,306

KRESS LAKE TANGLEWOOD LEFORS McLEAN

MEMPHIS MIAMI

MOBEETIE NAZARETH PALISADES

PERRYTON

QUITAQUE SANFORD SHAMROCK SILVERTON SKELLYTOWN SPEARMAN STINNETT STRATFORD SUNRAY TEXHOMA TEXLINE TIMBERCREEK TULIA TURKEY VEGA WELLINGTON WHEELER WHITE DEER

85

85 85 85

85 85 85 195 85

85 85

85

85

1,529 208 748

1,529

195

85 85 85 85

180 85 101 85 95 85 1,306 85 85 85 85 85 85 85 195

85 85 85 85

1,529

208 748

1,529 208 748

85 85

85

85

85

85 85

162

162

162

162

85

85

85

85

85 85

85 85

286

286

286

286

160 't71

160 171

r60

160 171

164 85

164

164 85 85

85 85

192

1,306

85

85

PAMPA PANHANDLE

95 85

85 85 85 85 85 85 195 85 85

LAKEVIEW

85

85 85

422

85 422

85 85 186 135 85

85 85 186 135 85

31,162

31,405

171

208 748

164

85

85 85 85

422 85

422 85

85 186 135 85

85 186 135 85

31,140

31,405


2011 1,169 85 116

328 85 99 85

102

2010

2009

2008

1,169

1,169 85

1,100 80

,tu

116

109

85

85

328

328

190 85

190 85 oo

80 308 179

99

80 93

85

85

80

102

102

96

85

85

85

80

1,241

1,241

1,241

85 85 85 85 85 85 85

85 85

85 85 85 85 85 85 85 211 85 85 85

1,168 80

85 85 85 85

80 80

80 80 80 80

211

85 211

85 85 85 85

85 85 85 85

1,520 220

1,520

220

1,520 220

661

661

661

85 172 85 85

85 85 172 85 85

257

257

257

80 242

165

165 169 166 85 85

165

'155

169 166 85 85 85

159 156

435

409

80 85 193 117 90

80 80

85 85 172

85

169 166 85 85 85

435 85 85 193 117 90

29,312

85 435 85

85 193 117 90

29,502

29

582 r_93

2006 80 1,100 80 109 80 308

179 80

93 80 96 80 1,168

80 80

80 80 80

80

198

198

80 198

80 80

80

80

80

80

80

80 80 1,431 207

622

80 80 1,431 207 622

80 80

80 80

't62

162

162

80

80 80 242

80 80

80 1,431 207 622 80 80

80 80 80

27

2007 80 1,100 80 109 80 308 179 80 93 80 96 80 1,168 80 80 80 80 80 80 80

155 159 156

80 80 80 409 80 80

242 155 159 156 80 80 80

409 80 80

182

182

182

110 85

110

110

85

85

28,006


PANHANDLE REGIONAL PLANNING COMMISSION MEMBERSHIP DUES BY ENTITY LAST TEN FยกSCAL YEARS

2015

Entity

2014

2013

2012

85

85 85

SPECIAL DISTRICTS CANADIAN RIVER MWA GREENBELT MCIWA H]GH PLAINS RC & D AREA MACKENZIE MWA NORTH ROLLING PLAINS RC&D PALO DURO RIVER AUTHORIW PANHANDLE GWCD POTTER CO. FWSD #1 RED RIVER AUTHORIW

85 85

85 85

85

85

85

85

85 85

85 85

tu

85

510

$ 68,052

L94

85 85 85 85

425

85 595

69,210

68,380


2011

2010

2009

2008

2007

2006

85

85 85 85 85 85 85 85

85 85 85 85 85 85 85

80 80 80 80 80 80 80

80 80 80 80

85

85

85

80

80

80 80 80 80 80 80 80 80 80

680

680

680

640

么40

720

85 85 85 85 85 85

64,245

64,435

64,515

195

60,725

80 80 80

60,995

60,964


PANHANDLE REGIONAL PLANNING COMMISSION RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS

FiscalYear 2006

Notes Payable

Percentage of Personal lncome*

Per Capita**

0.00%

0.34

0.00

0.16 0.46

2011

139,414 65,095 191,952 761,933 825,836 783,993

0.00

1.94 1.83

2012 2013

740,549 694,262

0.00

1.71

0.00

20'14

646,401 596,135

o;.0-o

1.59 1.47 1.34

2007 2008 2009

2010

2015

$

0.00 0.00 0.00

See note 8 to the financial statements for the description of the notes payable. *Percentage of personal íncome was derived using the information on the selected statistics page. **Per capita information was derived using the population ínformation on the selected statistics page.

"**Personal income was not available 'for 2015.

196

1.81


PANHANDLE REGIONAL PLANNING COMMISSION SELECTED STATISTICS LAST TEN YEARS

Calendar Year 2006 2007

2008 2009 2010 2011

2012 2013 2014 2015

* *"

**

Per Capita Personal Population

i

lncome

413,411 416,129

420,962 422,072 425,507

12,204,479 13,060,489 14,229,081 14,446,605 15,158,852 16,410,338 17,304,140

*'

29,521 31,386 33,901

34,228

427,927 434,262 437,515

18,039,321

35,625 38,348 39,847 41,231

440,830

19,009,896

43,123

444,095

Texas State Data Center for 2006 to 2010, US Census Bureau ior 2Q11, Texas State Center tor2012 to 2015 (projected) Bureau of Economic Analysis lnformation has not been released from the Bureau of EconomĂ­c Analysis

L97


PANHANDLE REGIONAL PLANNING COMMISSION TOP TEN PUBLIC AND PRIVATE EMPLOYERS CURRENT YEAR AND NINE YEARS AGO

20't5

2006 Number of Employees

Amarillo ISD Baptist St. Anthonys Health Care Systems Bell Helicopter Tefron, lnc. Canyon ISD City of Amarillo CNS Pantex Northwest Texas Healthcare System Texas Department of Criminal Justice Tyson Foods, lnc. Xcel Energy/Southwestern Public Service Co.

Percent of TotalEmployment

4200 2700 1250

2.01 1.29

1400

0.60 0.67

2UO

1.12

3150

1.51

1950 1303 3700

0.93 0.62

't430

0.68

1.77

Employer Amarillo ISD Ci$ of Amarillo Baptist St. Anthonys Hospital Corporation BWXT Pantex LLC Cargill Meat Solutions Corporation Swift Beef Company Texas Association of Counties Texas Department of Criminal Justice Tyson Fresh Meats lnc. Wal-Mart Associates lnc.

Sources: Amarillo Chamber of Commerce December 2015 Statistics. Percent of total employment is based on information from the Texas Workforce Commission. 2006 employer information is from the Texas Workforce Commission. Number of employees and percent of total employment is unavailable.

198


PANHANDLE REGIONAL PLANNING COMMISSION UNEMPLOYMENT RATE BY COUNTY LAST TEN FISCAL YEARS

County Armstrong Briscoe Carson Castro Childress Collingsworth Dallam Deaf Smith Donley Gray Hall

Hansford Hartley Hemphill Hutchinson Lipscomb Moore Ochiltree Oldham

Parmer Potter Randall Roberts Sherman

Swisher Wheeler

2006 2007 2008 2009 2010 2011 20't2 2013 20't4

2015

3.6% 5.3 3.7

3.4o/o

3.3o/o

4.5o/o

4.8o/o

4.8o/o

4.9o/o

4.2%

3.4o/o

2.7o/o

4.9

4.2

4.8

6.1

7.0

3.2 3.8

4.5

4.4

4.7

4.5

5.2

5.4 4.6

5.4 3.6 3.3

4.9

6.0

6.7

7.1

5.2 5.5

5.4 3.7 5.0

4.0

3.2

6.2 5.4

5.6

6.2 5.4 5.7

3.5

4.9

5.9

4.9

4.7

3.1

3.5

4.6

3.7

3.3

3.6

4.8

4.1 5.1

3.4 3.7 2.5

4.0 4.4

5.2 5.5 5.8

4.5 4.3

4.7

4.3

5.3 Ăž.o 7.7 4.5 3.8

4.0 4.2

3.8

4.8 4.4 4.2 6.0

3.7 5.7 3.7

3.4.

5.4

5.1

6.7 7.8 9.5

5.6

5.8

6.5 6.7 9.3

4.8 4.8

4.6 5.2

4.0 4.4

3.1

2.5

4.5 2.7

4.0

3.3 3.5

2.5

2.2

2.6

5.3 3.4

4.6

4.1

3.0 3.3 2.8

2.6

5.9 5.0

3.2 7.3 5.8

3.1

4.1

5.1

4.7

5.6

5.1

6.1

4.0

4.9

4.0

2.7 4.0 3.4 3.8

5.5

3.0

3.0

4.1

2.6 4.0 4.6

2.6

4.3 4.0

4.5 2.7

5.4

5.3 5.2 6.5

4.5

3.8

4.2

4.9

4.O

4.0 3.3

4.7 4.2 4.4 3.3 3.0

4.6 4.7 4.0

4.0 3.7

3.3

5.5 5.3 8.3

5.2

5.6

4.6 7.5 3.9

3.1

3.7 2.1

7.5

5.9

3.9

4.3

4.2

6.5

4.9 4.9 4.6 6.2 4.9 6.5

4.9

5.0

L99

6.7

4.3 2.3 5.4 3.5

* Texas Workforce Commission

3.8

3.6

3.2

4.8 4.7

4.3 4.8

5.9

5.3 4.',|

5.1

4.4 4.0 4.6

6.6 4.2

5.9 3.7

7.5 3.7

2.9

4.7

4.4 3.4 3.6 2.8

3.1

3.7

3.2

4.0 4.5 5.4 2.7 2.6 2.5 3.7 3.6 3.1

3.4

4.1

3.0

4.0 4.5

2.6

3.5 2.2 3.9

2.9 3.7 2.9 4.9 3.3

6.8 3.0

3.4


Panhandle Regional Planning Gommission FULL.TIIIIE EQUIVALENT GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS

2006 General government Workforce development Aging services State homeland security planning Emergency communications Solid waste planning Criminal justice programs Water development planning Transportation planning Emergency management Regional bio-terrorism planning Economic development Procurement and technical assistance Community assistance Proprietary fund

Environmental education

2007

2009

2008

6.85

7.07

8.71

8.71

8.18

9.18 0.00 2.72

0.34

1.01 0.11

7.58 9.00 9.18 0.00 3.00 1.10 0.33 0.14

0.00

4.70 1.03 1.02

1.01

0.00

0.20

0.41

2.80

1.71

2.04

0.15 1.34 1.25

0.28

0.14 0.93 1.25 0.00

o.17 7.59 0.00 44.12

200

1.23

1.25 0.07 7.59 0.00 42.12

7.39 0.00

42.47

8.66 9.00 9.18 0.00 3.00 1.06

0.30 0.12 0.67 3.22 0.00 1.10 1.25

0.00 7.44 0.00 44.99


2010 8.34 9.00

2011 5.90 8.00 8.88 0.00 4.00

2012

2013

5.81

5.77 7.00 9.08 0.00 3.99 0.43 0.29 0.09

1.00 0.41

6.00 9.05 0.00 3.86 0.88 0.30

0.21

0.10

0.01

1.28

1.46 3.51

1.43

1.28

2.5'l

2.52 0.00 1.20 0.00 0.00 6.78 0.00 38.40

8.75 0.00 3.00 1.10 0.32

2.78 0.00 1.25 1.25 0.00 7.48 0.00 44.75

0.00 1.05

0.00 0.00 7.58 0.00 41.88

0.00 1.29 0.00 0.00 7.24 0.00 38.38

20L

2014 6.81

7.00 9.51

0.00 4.98 0.29 0.39 0.05 0.90

2015 6.25 7.00 9.62 0.00 4.97 0.43 0.38 0.02

1.96

0.41 1.84

0.00

0.00

1.36

1.39

0.00 0.00 6.89

0.00 0.00 6.94 0.00 39.25

0.01

40.15


PANHANDLE REG¡ONAL PLANNING COMMISSION Listing Of Positions By Pay Group(s) September 30, 2015

Annual Rate Pav Ranqe GROUP I/2: Receptionist

$21,398

-

30,883

GROUP 3/4: Area Agency on Aging Program Support Aide

25,891

-

37,368

GROUP 5/6: Accounts Payable Administratíve Assistant Area Agency on Aging lnformation, Referral & Assistance Admin. Assistant H u ma n Resources/Accou nting Systems Admi n istrative Assista nt Regional 9-1 -1 Network Administrative Assistant Regional 9-1-1 Network GIS Adminístrative Assistant Workforce Development Fiscal Admin istrative Assistant

31,328-45,219

GROUP 6/7: Administrative Program Specialíst Area Agency on Aging Program Specialist (Benefits Counselor) Area Agency on Aging Program Specialist (Caregiver Specialist) Area Agency on Aging Program Specialist (Volunteer & Public Educatíon) Community & Economic Development Program Specialist Managing Local Ombudsman Regional 9-1-1 Network Program Specíalist Regional Services Program Specialist Workforce Development Program Specialist

34,462-49,740

GROUP 8/9: Area Agency on Aging Care Coordinato Area Agency on Aging Operations Coordinator Executive Assistant Local Govern ment Services Prog ram Coord inator LGS Program Coordinator (Transportation Planning & Cíty Management Services) Regional 9-1-1 Network GIS Program Coordinator Regional Emergency Communicationsilnfo Technology Coordinator Workforce Development Contracts Coordinator Workforce Development Fiscal Coordinator Workforce Development Planning Coordinator

41,701- 60,181

GROUP 1O111: Accountant lll Accounting Manager Regional Emergency Communications & Preparedness Programs Manager

50,454

-72,820

GROUP 13114: Area Agency on Aging Director Dispute Resolution Center Director Finance Director Local Government Services Director/Assístant to the Executive Director Regional 9-1 -1 Network Director Regional Services Director/Assistant to the Executive Director Workforce Development Director

67,154

-

EXEMPT: Executive Director

92,600

202

96,921

- 145,600


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of lnsurance in Force September 30, 2015

Companv

Coverage

Details

Texas Municipal League

Group Health lnsurance

Medical Expenses

Texas Municipal League

Group Dental lnsurance

Dental Expenses

Texas Municipal League

Workeds Compensation

As Required by Law

Texas Municipal League

DĂ­sability lnsurance For Employees

Disability Payment

Cigna

Survivor's lnsurance For Employees

$1,000 per month to spouse for 12 months $500 per month for each dependent child (max. 2) up to age21

Public Employee Dishonesty

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

Group Life Coverage

2 times AnnualSalary;

Texas Municipal

League

Texas Municipal League

maximum of $150,000

Texas Municipal League

Errors and Omissions Liability

$1,000,000 each wrongful act, $2,000,000 annual aggregate; $2,500 deductible each claim

Texas Municipal

League

General Liability

$1,000,000 liability each occurrence; $2,000, 000 annual liability; no deductible

Texas Municipal

League

Auto Coverage

$1,000,000 liability each occurrence; $25,000 auto medical payment each person no deductible; actual cash value coverage for physical damage; $250 deductible

Texas Municipal

League

Realand Personal Property

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

203


PANHANDLE REGIONAL PLANNING COMMISSION

Planning and Service Area Boundaries a lE*{3|\¿tA

I

.IEru¡E )-TRATrcFD a

fnM

st€Rñ|AN DAMRT

I c¡fir.,s

9NAY

I

ülrvAs a

Ft\FITTEY

RE

N

o

ctt¡NNt¡G

f

È o..oHAr,l ¡cFlAN

f

I

\EGA

1

EâFSMI

2 IFæ .|. i.

3

nO{Af

rsftÂl

4 5


PANHANDLE REGIONAL PLANNING COMMISSION CAPITAL ASSET STATISTICS BY FUNCTION LAST NINE FISCAL YEARS

2008

2007

2009

2010

2012

2011

201 3

2014

20'15

Geneal Govornmeht Building Furniture and Equipment Vehicles

1

1

1

1

1

1

1

1

1

70

63

47 5

30

30

28

D

55 6

45

4

58 b

5

4

4

5

307

269

247

209

170

28

22

21

20

6

6

5

11

9

'12

6

4

3

1

1

1

1

I

1

1

I

1

1

1

1 1

1

1

1

1

11

l0

5

4

3

t:

u.u

50

46

Workforce Development Fumiture and Equipment

Emeroencv Manaqement Furniture and Equipment PanCom System PEMSS System Vehicles

Aqinq Services Furniture and Equipment

30

20

20

19

Emerqencv Communยกcations Furniture and Equipment Regional 9-1-1 Network

80

83

83

75

96

1

ln 2007, the PRPC mplemented a cap tal zation threshold of $5 000. lnformat on prior to 2007 s not availab e

205


SINGLE AUDIT SECTION

206


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of Expenditures of Federal and State Awards Year ended September 30, 2015

Federal CFDA Number

Federal Grantor/Flow-Through Grantor/Program Title

Flow-through Grantor's Number

PRPC Grant Number

Program Expenditures

U.S. Department of Commerce

Economic Development Administration Support for Planning Organizations

11.302

08-83-04942

314

Total federal funds-special revenue funds

$

60,000

$

60,000

$

149,380

U.S. Department of Agriculture

Texas Workforce Commission State Administrative Matching Grants for the Supplemental Nutrition Assistance Program State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

10.s61

01

155NE000

815

10.561

01

15SN4000

815

161,262 310,642

U.S. Department of Health and Human Services

Texas Department of Aging and Disability Services 2015 Area Agency on Aging Special Programs for the AgingTitle lll, Part B - Grants for Supportive Services and Senior Centers O Title lll, Part C - Nutrition Services O Title lll, Part D - Disease Prevention and Health Promotion Services Title lll, Part E - National Family Caregiver Support Program Title Vll, Chapter 3 - Prevention of Elder Abuse, Neglect and Exploitation Title Vll, Chapter 2 - Long-Term Care Ombudsman Services for Older lndividuals CMS Research, Demonstrations, & Evaluations Money Follows the Person Rebalancing Demonstration Nutrition Services lncentive Program O Medicare Enrollment Assistance Program

MIPPA

93.044 93.045

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

505 505

483,965

93.043

539-1 1-0006-00001

505

6,277

93.052

539-1 1-0006-00001

505

't48,064

93.041

539-1 1-0006-00001

505

4,521

93.042 539-1 1-0006-00001

505

23,968

93.324 539-1 1-0006-00001

505

125,649

93.053

539-1 't -0006-00001 539-1 1-0006-00001

505 505

2,666 143,669

93.071

539-1 1-0006-00001

535

22,184

93.791

656,382

1,617,345

Nortex Regional Planning Commission Medicare Enrollment Assistance Program MIPPA - Aging and Disability Resource Center

93.071

ldentĂ­fication of Federal Program Clusters:

* - TANF Cluster # - CCDF Cluster + - WIA Cluster O - Aging Cluster

207

545-55401 0

545

10,000


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of Expenditures of Federal and State Awards Year ended September 30, 2015

Federal Grantor/Flow-Through Grantor/Program Title

Texas Workforce Commission Temporary Assistance for Needy Families ' Temporary Assistance for Needy Families * Temporary Assistance for Needy Families * Temporary Assistance for Needy Families * Temporary Assistance for Needy Families * Temporary Assistance for Needy Families ' Child 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 Matching Funds of the Child Care and Development Fund # Child Care Mandatory and Matching 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 #

Federal CFDA Number

Flow-through Grantor's

PRPC

Grant Number

Number

93.558 93.s58 93.558 93.558 93.558 93.558 93.575 93.575 93.575 93.575

14TAN000 15T4N000 01 1 5NCP000 01 16NCP000

804 805 895 896

43,766 846,319 116,536 394

14P48000 01't5PAB000

974

4j62

975

15CAA000 01 15CCF000

735 745

8,102 79,823

3J30,824

1sccQ000

775

220,845

0115CQr000

785

88,026

5CCF000

745

2,608,168

01 01

01 01 01

93.596

Program Expenditures

01

1

93.596

01

14CCM000

754

530,637

93.596 93.667

0115CCM000 01 15CCF000

755

657,217

745

32,490

I

367 309

U.S. Department of Homeland Security Office of the Governor - Homeland Security Grant Division

StateHomelandSecurityGrantProgram 97.067 StateHomelandSecurityGrantProgram 97.067

EMW-20'15-5S-0080/2940401

406

EMW-2015-55-0080/2940301

406

1,423 562 ,|

Texas Department of Public Safety State Homeland Security Grant Program State Homeland Security Grant Program Hazard Mitigation Grant Hazard Mitigation Grant Hazard Mitigation Grant

97.067 97.067 97.039 97.039 97.039

EMW-2013-S5-00045 EMW-2014-SS-00029 DR 1791-234 DR-1791-210 DR-1791-'130

985

404

325,960

405

322,959

451

102,626 1,839 30,192

440 461

783,576

ldentification of Federal Program Clusters: * - TANF Cluster # - CCDF Cluster + - WIA Cluster O - Aging Cluster

208


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of Expenditures of Federal and State Awards Year ended September 30, 2015

Federal CFDA Number

Federal Grantor/Flow-Through Grantor/Proqram Title

Flow-through

PRPC Grant Number

Grantols Number

Program Expenditures

U.S. Department of Labor Texas Workforce Commission Employment ServiceMagner-Peyser Funded Activities

17.207

0114WP4000

834

32,988

17.207

0r 15wP4000 01 14TRA000 01 15TR4000

61,003

20,589 403,301 134 27,101 20,889 395,782 18,213

Employment ServiceM/agner-Peyser Funded Activities

Trade Adjustment Assistance

'17.245

Trade Adjustment Assistance WIA Adult Program + WIA Adult Program + WIA Adult Program + WIA Adult Program + WIA Adult Program + WIA Youth Activities + WIA Youth Activities + WIA Youth Activities + lncentive Grants - WIA Section 503 WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants

17.245 17.258

0115WP4000

835 854 855 835

't7.258

0113W1A000

914

17.258 17.258 17.258 17.259 17.259 17.259 17.267

0114Wt4000 0115WO4000

915 916

925 944

+

't7.278

+

17.278 17.278

15RSC000 0113WtY000 0114WtY000 0115WOY000 01 1 5LTU000 0113WrD000 0114W1D000 0115WOD000

't7.278

0115W44000

17.278

0115WOR000

+ + +

01

293 3,118

28,119

945 946 935 984 985 986 995 996

20,433 31,224 568,'t72 167

18,079 1,564 1,651,169

U.S. Department of Transportation

Texas Department of Transportation Metropolitan 誰ransportation Planning and Non-Metropolitan Planning and Metropolitan Transportation Planning and Non-Metropolitan Planning and

and State Research and State Research

20.505

0000002676

38s

41,827

20.505

0000007767

386

4 633 46,460

g

Tota federal flow-through funds-special revenue funds Commission on State Emergency Communications 9-1-1 9-1-1 9-1-1

9-1-1

N/A N/A N/A N/A

N/A

213

N/A N/A

214 215 216

N/A

$

12,788,486

58,600

28,046 2,190,189 1 18,108

2,394,943

ldentification of Federal Program Clusters: * - TANF Cluster # - CCDF Cluster + - WIA Cluster S - Aging Cluster

209


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of Expenditures of Federal and State Awards Year ended September 30, 2015

Federal CFDA Number

Federal Grantor/Flow-Through Grantor/Prooram Title

Flow-through

Granto/s

PRPC Grant

Number

Number

Nortex Regional Planning Commission Aging and Disability Resource Center

545-5il020

N/A

Program Expenditures

545

10,582

244

103,878

246

6,920

Office of the Governor - Criminal Justice Division 2014 Criminal Justice LEA

't426914 1426915

N/A N/A

2016 Criminal Justice LEA

110,798

Texas Commission on Environmental Quality Solid Waste Program Regional Management Coordination Regional Management Coordination

N/A N/A

582-1440587 582-16-60660

474 476

190,229 6 535

196,764

Texas Department of Aging and Disability Seruices 2015 Area Agency on Aging

N/A

Texas Water Development Board 2016 Regional Water Plan 2021 Regional Water Plan Agricultural Water Conservation Program

N/A N/A N/A

539-1 1-0006-00001

505

129,402

1148301312 548301 829

232 235 263

191,557

1

121358'1481

313 59,275 251 '145

Texas Workforce Commission Temporary Assistance for Needy Families State Administration Matching Grants for the Supplemental Nutrition Assistance Program Child Care and Development Block Grant Child Care and Development Block Grant Child Care and Development Block Grant Temporary Assistance for Needy Families

N/A N/A N/A N/A N/A N/A

15T4N000

805

92,429

15SNE000 5CCF000 01 15CCP000 01 16CCP0000 01 1sNCP000

815 745

1J25,554

01 01

01

1

68,772

765 766

1,133,639 8s,528 45 320

895

2,551,242 Total nonfederal funds-special revenue funds

$

5,644,876

Total allfunds

$

18,493,362

2L0


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Schedule of Expenditures of Federaland State Awards

September 30, 2015 NOTE

1

.

GENERAL

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

2.

BASIS OF ACCOUNTING

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

3-

AWARDS TO SUBRECIPIENTS

The Commission made awards to subrecipients from its federal and state grants as follows during the year ended September 30, 2015: PRPC Grant Number

CFDA Number

WIA Adult Program lncentive Grants - WIA Section 503 WIA - Youth Activities WIA - Youth Activities WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants Child Care and Development Block Grant Child Care and Development Block Grant Temporary Assistance for Needy Families Temporary Assistance for Needy Families State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Employment ServiceANagner-Peyser Funded

915 935 945 946 985 995 996 745 775 804 805

17.258 17.259 17.259 17.278 17.278 17.278 93.575 93.575 93.558 93.558

815

10.561

278,688

Activities Employment ServiceMagner-Peyser Funded Activities Temporary Assistance for Needy Families Temporary Assistance for Needy Families Temporary Assistance for Needy Families Temporary Assistance for Needy Families

834

17.207

6,028

835 895 895

17.207 93.558 State 93.558 93.558

19,989 100,000

Grant Name

974 975

"t7.267

Amount

$

117,242 17,618

233,045 1,113 347,050 17,308 1,557 1,056,692

57,758 37,552 676,911

21,286 2,664 5,000

$2-992ÉqL

211


PANHANDLE REGIONAL PLANNING COMMISSION SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30, 2OI5

A.

Summarv of Auditor's Results

1.

Financial Statements Type of auditor's report issued:

Unmodified

lnternal control over financial reporting: Material weakness(es) identified?

Yes

X

No

Significant deficiencies identified that are not considered to be materialweaknesses?

Yes

X

None reported

Yes

XNo

One of more materialweaknesses identified?

Yes

XNo

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

Yes

X

None reported

X

No

Noncompliance material to the financial statements noted?

2.

Federal and State Awards

lnternal control over major programs

Type of auditor's report issued on compliance for major programs:

Unmodified

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

Yes

ldentification of major programs Federal Programs: Aging Cluster: Title lll, Part B - Grants for Supportive Services and Senior Centers

Title lll, Part C - Nutrition Services Nutrition Services lncentive Program CCDF Cluster: Child Care and Development Block Grant Child Care Mandatory and Matching Funds of the Child Care and Development Fund

212

93.044 93.045 93.053 93.575 93.596


PANHANDLE REGIONAL PLANNING COMMISSION SGHEDULE OF FTNDTNGS AND QUESTTONED COSTS (CONT'D.) FOR THE YEAR ENDED SEPTEMBER 30, 2015

2.

Federal and State Awards - ldentification of major programs (Cont'd.) State Programs:

9-1-1

Child Care and Development Block Dollar threshold used to distinguish between Type A and Type B federal

$385,455

Dollar threshold used to distinguish between Type A and Type B state

$300.000

programs:

programs:

Auditee qualified as low-risk

B.

auditee?

X Yes

FinancialStatementFindinos None

C.

(State) (State)

Grant

Federal/State Award Findinos and Questioned Costs None

213

No


PANHANDLE REGIONAL PLANNING COMMISSION Audit Gorrective Action Plan Year Ended September 30, 2015

There were no findings in the current year

214


PANHANDLE REGIONAL PLANNING COMMISSION Summary Schedule of Prior Audit Findings Year Ended September 30, 2015

There were no findings in the prior year

215


EDGIN, PRRTURN, FLEMIITIc & FIrn¿I¡Ic, PC CeRlneo PueLrc AccoUNTANTS

Kell Blvo., Seco¡ro FlooR . P.O. Box 750 Wlcnrrn Fnlls, Texns 76307-0750 Pn. (940) 766-5550 Fnx (940) 766-5778 41 10

Mrc¡rReL D. Eocrr.¡, CPA Dnvro L. Pnnrunru, CPA

A. Pnul Fleur¡rc, CPA

lndependent Auditor's Report on lnternal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed ln Accordance With Government Auditinq Standards

The Board of Directors Panhandle Regional Planning Commission Amarillo, Texas

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Sfandards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Panhandle Regional Planning Commission, as of and for the year ended September 30, 2015, and the related notes to the financial statements, which collectively comprise Panhandle Regional Planning Commission's basic financial statements, and have issued our report thereon dated March 10,2016. lnternal Gontrol Over Financial Reporting

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

A deficiency in internal controlexists when the design or operation of a control does not allow management or 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's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a materialweakness, 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 the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial 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 material weaknesses. However, material weaknesses may exist that have not been identified.

216


Gompliance and Other Matters

As part of obtaining reasonable assurance about whether Panhandle Regional Planning Commission's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a

direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that 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 compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report ís an integral part of an audit performed ín accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

e

a¡ 3 aJ^,'l U Lò:J0-;, t c

EDGIN, PARKMAN, FLEMING & FLEMING, PC

Wichita Falls, Texas March 10,2016

217


EoCIITI, PARKMAN, FLEMING

& FIrvINc PC

CeRrlneo PueLrc AccouNTANTS

Floon

4110 Kell Br-vo., Secoruo P.O. Box 750 WrcnยกrR Fnrls, TexRs 76307-0750 Pn. (940) 766-5550 Fnx (940) 766-5778

MrcuRel D. Eocru, CPA Dnvro L. Pnnxunrv, CPA A. Pnul FlEunc, CPA

lndependent Auditor's Report on Compliance for Each Major Program and on lnternal Control Over Compliance Required by OMB Circular A-133 and the State of Texas Single Audit Circular

The Board of Directors Panhandle Regional Planning Commission Amarillo, Texas

Report on Gompliance for Each Major Federal Program

We have audited Panhandle Regional Planning Commission's compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement and the Sfafe of lexas Single Audit Circular that could have a direct and material effect on each of its major federal and state programs for the year ended September 30, 2015. Panhandle Regional Planning Commission's major federal and state programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Man

age m enf 's Respo

n

si b i I ity

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

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

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination on Panhandle Regional Planning Commission's compliance.

218


Opinion on Each Major Federal Program

ln our opinion, Panhandle Regional Planning Commission, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal and state programs for the year ended September 30, 2015. Report on lnternal Control Over Compliance Management of Panhandle Regional Planning Commission is responsible for establishing and maintaining effective internal control over compliance with the types of compliance referred to above. ln planning and performing our audit of compliance, we considered Panhandle Regional Planning Commission's internal control over compliance with requirements that could have a direct and material effect on a major federal or state program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on compliance for each major federal and state program and to test and report on internal control over compliance in accordance with OMB Circular A133 and the State of Texas Single Audit Circular, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the etfectiveness of Panhandle Regional Planning Commission's internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal or state program on a timely basis. A materialweakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal or state program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose descrĂ­bed in the first paragraph of this section and was not designed to identify all deficiencies in internal control over

compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies 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 our testing of internal control over compliance and the results of that testing based on the requirements of OMB CircularA-133 and the State of Texas Single Audit Circular. Accordingly, this report is not suitable for any other purpose.

Çç,1,,*1!"'4rfu,rc EDGIN, PARKMAN, FLEMING & FLEMING, PC

Wichita Falls, Texas March 10,2016

219

Comprehensive Annual Financial Report  

FY 2015 - Comprehensive Annual Financial Report

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