Page 1

GOMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016

Offices located in Amarillo, Texas


PANHANDLE REGIONAL PLANNING COMMISSION AMARILLO, TEXAS

COMPREHENSIVE ANNUAL FINANCIAL REPORT

Fiscal year ended September 30, 2016

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


PANHANDLE REGIONAL PLANNING COMMISSION COMPREHENSIVE ANNUAL FINANCIAL REPORT For the FiscalYear Ended September 30, 2016 TABLE OF CONTENTS INTRODUCTORY SECTION

Page

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

I

I I 1

0

FINANCIAL SECTION l ndependent Audito/s Report Management's Discussion and ..................15 Basic Financial Statements Government-wide Financial Statements: Statement of Net ................24 Statement of .....................25 Fund Financial Statements: Balance Sheet - Governmental ..................28 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net ..................30 Statement of Revenues, Expenditures and Changes in Fund Balances Governmental .........:.........31 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds to the Statement of Activities..............33 Statement of Net Position - Proprietary Fund Statement of Revenues, Expenses, and Changes in Fund Net Position Proprietary ..;...............................35 Statement of Cash Flows - Proprietary ..................36 Notes to Financial ................37 Gombining Financial Statements Combining 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 .....60 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - All Special Revenue .......62 Texas Workforce Gommission Combining Schedule of Revenues, Expenditures and Changes in Fund .... ...........64 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Workforce lnvestment Act........ 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 Services for Dislocated Workers 0115TR4000 (855)...........67 Trade Act Services for Dislocated Workers 0116TR4000 (856)...........69 Workforce lnvestment Act - Adult 0114W14000 (915).............. ............71 Workforce lnnovation and Opportunity Act - Adult 0115WO4000 (e16) ..................73

Analysis

Position Activities

Funds.............. Position............... Funds

Fund........ Fund..... Statements.............. ..............

Funds

Funds

Balance

........


TABLE OF CONTENTS FINANCIAL SECTION

-

Continued

WIA Statewide Funding for lndustry-R""ogni.ed Skills Certification lnitiative 0115RSC000 .......75 Long-Term Unemployed lnitiative Funding 01 1 5LTU000 (935) ............77 WorKorce lnvestment Act - Youth 0114W1Y000 (945).........................79 Workforce lnnovation and Opportunity Act - Youth 0115WOY000 .................81 WorKorce lnnovation and Opportunity Act - Youth 0116WOY000 (947) .................83 WIOA Statewide Funding for Local lnnovation Partnership Grants 0115WrP000 ..................85 Workforce lnvestment Act - Dislocated Worker 0114W1D000 (985) .....87 Workforce lnnovation and Opportunity Act - Dislocated Worker 0115WOD000 ..................89 WorKorce lnvestment Act Additional AssÍstance for Dislocated Worker Services 0115W44000 ..........91 Workforce lnnovation and Opportunity Act - Rapid Response 0115WOR000 ..................93 Workforce lnnovation and Opportunity Act - Rapid Response 0116WOR000 ..................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 0116C44000 (736)....... Child Care Services Formula Allocation 0115CCF000 (745).. Child Care Services Formula Allocation 0116CCF000 (746).. Child Care Local Match 0115CCM000 (755) Child Care Loöal Match 0116CCM000 (756) Texas Department of Family and Protective Services Child Care 01 16CCP000 (766)................i Texas Department of Family and Protective Services Child Care 01 17CCP000 ...................111 CCDF Quality lmprovement Activity 01 1 6CCQ00O (776)................... 1 1 3 lnfanUToddler Capacity and lnclusion Assìstance and Activities to Assist Child Care Providers to lmprove Quality 0115CQ1000 ................115 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - Other ...117 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 5TAN000 (805) ................ 1 1 e Temporary Assistance for Needy Families/Choices 01 16T4N000 ................121 Supplemental Nutrition Assistance Program Employment & Training 0116SNE000 ...................123 WP Employment Services 0115WPA000 (835) .................................125 WP Employment Services 0116WP4000 ................127 Workforce Commission lnitiatives 0116WC1000 ......129 Workforce Commission lnitiatives 0116WC1001 ......131 Non-Custodial Parent Choices Program 01 1 6NCP000 (896)............. 1 33

(925)

(e46)......... ......... (956).... (986)..

(995)

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

(767).............i...

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

........ (806)........ (816)

(836) (846) (847)


TABLE OF CONTENTS FINANCIAL SEGTION

-

Gontinued

Performance lncentive Award Choices Employment 01 1 SPAB000 (975) ...:........... 1 35 Texas Department of Aging and DisabiliÇ Services Combining Schedule of Revenues, Expenditures and Changes in Fund ..............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: 2016 Area Agency on Aging 539-1 6-0001 -00001 (506) ..................... 1 38 2016 Area Agency on Aging (MIPPA) 539-16-0001-00001 (536).......140 Gommission on State Emergency Communications Combining Schedule of Revenues, Expenditures and Changes in Fund ..............142 supplemental schedules of Revenues, Expenditures and changes in Fund Balance - Budget and Actual: 9-1-l Management and Planning ........143 9-1-1 Management and Planning ........144 9-1-1 Management and Planning ........145

.........

Balance

Balance

(21S).... (216).... (217)....

Texas Department of Public Safety Combining Schedule of Revenues, Expenditures and Changes in Fund Balance ..............146 supplemental schedules of Revenues, Expenditures and changes in Fund Balance - Budget and Actual: State Homeland Security Grant Program EMW-2014-5S-00029 (405)........ ................14r Regional Hazard Mitigation Planning Project DR-1791 -210 (440)......i49 Hazard Mitigation Project - Mass Notification DR-1791-130 (461).....149 Safe Room Construction Rebate Program DR l7gj-234 (451)..........1S0 Office of the Governor Homeland Security Grant Division Combining Schedule of Revenues, Expenditures and Changes in Fund

Balance

..............1S1

supplemental schedules of Revenues, Expenditures and changes in Fund Balance - Budget and Actual: Regional Statement of Work Planning Project 2940901(406-640000X53 Regional PANCOM M&O Proje ct 294040i (406-640001 ) .............. ....j 54 PARIS Maintenance Project 2940A01(400-640002) .........................155 Non-EMPG Emergency Operations Plan Update project 2940701 ..........:.............. ......156 RegionalAFlS Project2941001 (406-640004)...... ............157 Regional PANCOM M&O Project 294030 1 (406-640005) .................. 1 58 Texas Water Development Board Combining Schedule of Revenues, Expenditures and Changes in Fund ..............:.. supplemental schedules of Revenues, Expenditures and changes in Fund Balance - Budget and Actual: 2016 RegionalWater Plan 1148301312 (232) .160 2021 Regional Water Plan 1548301829 (23S)........ .161 Agricultural Water Conservation Prog ram 121 3SB1 481 (263) .... .162 Office of the Governor Criminal Justice Division CombinĂ­ng Schedule of Revenues, Expenditures and Changes in Fund Balance ..163

(406-640003).............

Balance

lil


TABLE OF CONTENTS FINANCIAL SECTION

-

Gontinued

Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2016 Law Enforcement Education and Training 1426915 (246).........164 Regional Victim Services Training and Education 31 38801 (277)......165 Texas Department of Transportation Combining Schedule of Revenues, Expenditures and Changes in Fund ... . ........166 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2016 Federal Planning 0000007767 .......167 2017 Federal Planning 51R08010417 ....168 Texas Gommission on Environmental Quality Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: Solid Waste - Regional Coordination 582-16-60660 (476) ................169 U.S. Department of Commerce Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2014 Planning Assistance Grant 08-83-04942 ........170 Nortex Regional Planning Gommission Supplemental Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: 2016 Aging and Disability Resource Center (ADRC) (546-654010, ...........171 Other Supplementary lnformation Combined Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Schedule of lndÍrect Costs Computation of lndirect Cost Allocation .......... lndirect Cap Certification........

8a1ance.................

(386) (387)

(314)

654020,654030)

STATISTICAL SECTION

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

Table of Contents ..................179 Net Position - By Component - Last Ten Fiscal . . ........180 Changes in Net Position - Last Ten Fiscal ...182 Fund Balances, Governmental Funds - Last Ten Fiscal .........186 Changes in Fund Balances, Governmental Funds - Last Ten Fiscal Years...............188 Membership Dues by Entity - Last Ten Fiscal . ....190 Ratios of Outstanding Debt by Type - Last Ten Fiscal . .......... ......196 Selected Statistics - Last Ten .....197 Top Ten Public and Private Employers - Current Year and Nine Years Ago............198 Unemployment Rate by County - Last Ten .........199 Full-Time Equivalent Government Employees by Function/Program - Last Ten Fiscal ...................200 Listing Of Positions By Pay ....202 Schedule of lnsurance ín ............203 Planning and Service Area :.................2C,4 Capital Asset Statistics by Funètion - Last Ten Fiscal Years............:.......................205

Years

Years Years Years........ Years........ Years FiscalYears

Years

Group(s) Force Boundaries

SINGLE AUDIT SECTION Schedule of Expenditures of Federal and State Awards Notes to Schedule of Expenditures of Federal and State Awards iv

207 211


TABLE OF CONTENTS SINGLE AUDIT SECTION

-

Gontinued

Costs P1an.........

Schedule of Findings and Questioned .........212 Audit Corrective Action ........214 Summary Schedule of Prior Audit Findings.... .215 lndependent Auditor'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 Internal Control Over Compliance Required by the Uniform Guidance and the State of Texas Single Audit

Standards.

Circular

..218

V


INTRODUCTORY SECTION


HANDLE REGIONAL PLANINING COMMISSION

March 8,2017

Honorable Chairman and Members of the Board of Directors Panhandle Regional Planning Commíssion P.O. Box 9257 Amarillo, Texas 79105-9257 Dear Ladies and Gentlemen

The Comprehensive Annual Financial Report (CAFR) of the Panhandle Regional Planning Commission (the "Commission" or 'PRPC") for the físcal year ended September 30, 2016, is submitted herewith. All disclosures necessary to enable the reader to gain an understanding of the Commission's fínancial activities 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 belÍef, the enclosed data are accurate in all material respects and are reported in a manner designed to present fairly the financial position and results of operations.

The CAFR is presented in four sections An introductory section which includes this letter of transmittal, the Commission's organízational chaft, and a list of the governing board and executive staff. a

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

o

A

statistical section that includes selected historícal financial data and

demographic ínformation for the Texas Panhandle region, generally presented on a multi-year basis. a

A single audit section that includes information about federal and state award programs as required by the Single Audit Act of 1996, the Uniform Guidance, and the Uniform Grant Management Standards.

Profile of the PRPC

The Panhandle Regíonal Planning Commission was organízed in September

1969, under the Regíonal Planning Act of 1965 (Chapter 391, Local Government Code) as a voluntary association of governments for the 26-county Panhandle region as delíneated by the Governor. Under the Act, the Commission is designated as political

a

415 !?estEighthAvenue P.O. Box 9257

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

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subdivision of the State; the general purpose of which is to make studies and plans 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 subdivision 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. Counties 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 2016, the Commission's 91 members included all 26 counties, all 62 cities, and 6 special districts. These units of government in 2016 represented an estimated population of 447 ,228 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 basic financial statements) is a defined 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 directly with ICMA except for transfer of contributions. Upon payment of its contribution to the Plan, the Commíssion has no further líability relating to pension matters. ln fiscal year 1992, the Commission purchased a building which is reflected in the proprietary fund in the basic financial statements. Maior lnitiatives PRPC has actíve programs, funded both locally and with grant funds, ín the areas of workforce development, assistance to the elderly, emergency communications, emergency preparedness, water planning, solid waste management, criminal justice planníng, 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 recruit, hire and retain qualified personnel. They also provide workers with the information, assístance, and training needed to obtain and keep jobs that offer good wages and benefits, and enhance theír 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 officials. 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 accomplísh its mission of promoting dignity, independence, and quality of life for older people and the family members and friends who care for them. Emerqencv Communications:

The Regional 9-1-1 Network provides emergency communications services

for residents in 24 Panhandle countíes 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 Preparedness

:

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 disciplínes 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 comprehensíve 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 tlre environment by supporting programs that improve the management and disposal of the region's solid waste. The PRPC's Regional Solid 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 in 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 próvide assistance in pursuit of economíc development opportunities. The provision of the assistance comes in a myriad of different forms, ranging from the administration of two micro Ioan programs, to assistance in the development and implementation of economic development grant projects. Criminal Justice:

The PRPC's Regional Criminal Justice 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. Transoo

n Plannino

ln 2010, the PRPC began work in earnest for one of the newer initiatives in the region public transportation research and planníng. A study group was established by the Texas Department of Transportation (TxDOT) in early 2006 to review public transportation planning and programming 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 adminístrative agent for two Rural Planning Organizations (RPOs) focused on providing local input into statewide and regional TxDOT decision-making processes. ln addition, the Planning Commission conducts extensive research into the region's public transportation needs for specific populations.

4


Dispute Resolution

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

arrangements, consumer complaints, minor criminal mischief, person injury, landlord/tenant disputes, property and damage disputes, threats and trespassing, financial 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 medíators, ensuring that their mediation skills are current and effective.

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

Lono-Term Fin

cial Plannino

lnternal Controls: The Director of Finance establishes and maintains an internal control structure designed to ensure that assets are safeguarded and used in accordance with Board of Directors and grant contract authorizations and that accounting data allows for the preparation of financial statements in conformity wíth 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.

5


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 expendítures is shown on pages 173 - 174. The 2016 budget consisted of specific programs to be funded by grantor agencíes 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 meetíng of its GeneralAssembly, it is not a legally adopted budget or an appropriated budget as defined by the Governmental Accounting Standards Board. Cash Management:

The PRPC's investment policy is to invest public funds in a manner which will provide the highest investment return with 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 Commíssion's risk of loss. A schedule of the insurance coverage in place ís included in the statistical section on page 203.

lndependent Audit:

An independent audít 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 Certifícate of Achievement:

The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certíficate of Achievement for Excellence in Financial Reportíng to the Panhandle Regional Planning Commission for its comprehensive annual financíal report for the fiscal year ended September 30, 2015. This was the 31st consecutive year that the government has achieved this prestígious award. ln order to be awarded a Certíficate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual fínancial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. þ


A Certificate of Achievement ís valid for a period of one year only. We believe that our current 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. Acknowledqments:

The preparation of this report was accomplished wÍth cooperation of the Commission's financial and administrative staff and the Commissíon's audit firm, Edgin, Parkman, Fleming & Fleming, P'.C. We express our appreciation to the staff members and auditors who contributed to the preparatíon of this report. We also wish to thank the members of the tsoard of Directors for conducting the fi¡rancial operations of the PRPC in a responsible

ner

mitted,

Ga

r ve Director

U"ç Cindy Boone, CPA Finance Director

7


( Þ Government Finance Officers Association

Certificate of Achievement for Excellence in Financial Reporting Presented to

Panhandle Regional PlannÍng Commission, Texas For its Comprehensive Annual Financial Report for the Fiscal Year Ended

September 30, 2015

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PANHANDLE REGIONAL PLANNING COMMISSION Governing Board and Executive Staff OFFICERS CHAIRMAN

Paul Harpole, Mayor, City of Amarillo

VICE-CHAIRMAN

Ernie Houdashell, Judge, County of Randall

SECRETARY/TREASURER

Kerry Symons, Mayor Pro-Tem, City of Perryton

IMMEDIATE PAST CHAI RMAN

John James, Judge, County of Collingsworth

MEMBERS PSA-1

Dallam, Hartley, Moore, Oldham, Sherman

PSA-2

Hansford, Hemphill, Hutchinson, Lipscomb, Ochiltree, Roberts

Don Allred, Judge, County of Oldham Zelda Lang, Councilwoman, City of Dalhart Ronnie Gordon, Judge, County of Hartley Cleo Castro, Cactus Bob Gober, Councilman, City of Canadian Brian Gillispie, Mayor, City of Spearman Kerry Symons, Mayor Pro-Tem, City of Perryton

Winston Sauls, Borger PSA-3

Briscoe, Castro, Deaf Smith, Parmer, Swisher

PSA4

Armstrong, Carson, Potter,

Harold Keeter, Judge, CounÇ of Swisher 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 Dan Looten, Judge, County ofCarson Saul Hernandez, Amarillo

Randall

PSA-5

Minoritv

Childress, Collingsworth, Donley, Gray, Hall, Wheeler

E

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

lected Representatives

Juan Cantu, Commissioner, County of Lipscomb Sal Rivera, Sheriff, Castro County Amelia Salazar, Councilwoman, Palisades Village

Special District Representatives Phillip Self, Board Member, Greenbelt Municipal and lndustrial Water Authority William L. Hallerberg, Ph.D., Canadian River Municipal Water Authority Texas Leqislative Representative Walter "Fou/' Price, Representative, District 87 EXECUTIVE STAFF EXECUTIVE DIRECTOR FINANCE DIRECTOR

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

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

10


FINANGIAL SECTION

11


EDcrN, PnRrvRru , FLEMTNo & Flrvlttrlc, PC CEnlrteo Pusllc AccouNTANTs

Fr-ooR

4110 Kett B¡-vo., Secouo WrcHrrR FRlls, TEx¡s 76307-0750 PH. (940)

766-5550

P.O. Box 250

MrcHnel D. EDG|N, CPA Dnvro L. Pnnrunn, CPA A. PAUL Fleurruc, CPA

Fnx (9a0) 766-5778

lndependent 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, 2016, and the related notes to the financial statements, which collectively comprise the Commission's basic financial statements as listed in the table of contents. M a n ag e m enú's Respo n si b i I ity fo

r

th e F i n a n c i a I Súaúements

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. Au

ditor's Responsib 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

America and the standards applicable

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. 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 opiníon, 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 gb-, ZOtO, 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

S u p p le

me ntary I nform atio n

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 consístency with management's responses to our inquíries, 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 audít 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 Tifle 2 U.S. Code of Federal Regulafrons (CFR) Pat1200, lJniform Administrative Reguiremenfg Cosf principles, and Audit Requirements for Federal Awards, and the State of Texas Single Audit Circutar, 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 prépare 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 basíc financial statements and, accordingly, we do not express an opiníon or provide any assurance on them.

13


Other Reporting Required by Government Auditing Standards ln accordance with Government Auditing Sfandards, we have also issued our report dated March B, 2017, 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 províde 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 Standards in considering Panhandle Regional Planning Commission's internal control over financiãl reporting and compliance.

t a¡,?.h-'1tø;,*\

1\,

ec

EDGIN, PARKMAN, FLEMING & FLEMING, PC

Wichita Falls, Texas March 8,2017

14


FTANDLE

REGIONAL PLANNING COMMISSION

MANAGEMENT'S DISGUSSION AND ANALYSIS As management of the Panhandle Regional Planning Commission, we offer readers of the PRPC's Annual Financial Report this narrative overview and analysis of the PRPC's financial performance during the fiscal year ended September 30, 2016. Please read it in conjunction with the PRPC's financial statements, which follow this section.

FINANCIAL HIGHLIGHTS a

The assets of the PRPC exceeded its liabilities at the close of the most recent fiscal year by $6,462,752 (net position). Of this amount, $2,087,709 (unrestricted net position) may be used to meet the PRPC's obligations.

a

During the year, the PRPC's total net position decreased by 9240,411. This decrease is principally due to the $234,551 decrease in the net investment in capital assets.

a

The governmental funds reported a fund balance this year of $2,333,922, which is a decrease of $18,481 in comparison with the prior year amount.

a

At the end of the current fiscal year, the unassigned fund balance for the General Fund was $912,963

OVERVIEW OF THE FINANCIAL STATEMENTS This annual report consists of three pafts-management's discussion and analysis (this section), the basrb financial statements, and required supplementary information. The basic financial statements include two kinds of statements that present different views of the PRPC: a

Figute A-1 Requited Components of the PRPC's A¡nual Financial Report

Basic Financial Statements

The first two statements are govemment-wide financial statements

Fequíred Supplementary lnlormal¡on

that provide both long-term and short-term information about the PRPC's overall financial status. a

The remaining statements are fund financial statemenfs that focus on individual pafts of the government, reporting the PRPC's operations in more detaíl than the government-wide statements.

a

The govemmental funds statements tell how general govemment services were financed in the shoñ term as well as what remains for future spending.

Govefnment-wlde Flnanc¡al

Statemenls

Fund F¡nancial Slatemonts

71"r¿¿

ø tl¿ 7¿444¿.2¿

a

the proprietary fund statements ofÍer shott- and long-term financial information about the activities the government operates /rke

St¿*zt¿z¿¿

busrnesses, such as the internal servtces.

The financial statements also include notes that explain some of

,n"

summarv

Detail

information in the financial statements and provide more detailed data. The statements are followed by a section of required supplementary information that further explains and supports the information in the financial statements. Figure A-1 shows how the required parts of this annual report are arranged and related to one another.

415 West Eíghth Avenue PO. Box 9257

Amarillo, Têxas 79105

a]}

(806) 372-3381 (806) 373-32.68 (fax) www. theprpc.org

Èp 15

"*':ì,jiË'ì",


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 PRPC's

and Fund Financial Statements Fund

Government-wide

Governmental Funds

Entire PRPC'S government

The activities of the PRPC that are not proprietary

Sfafemenfs

Scope o Statement of net oosition Stetement of activities

O

Required financial statements

óasLs

and measurement

Accruel accounting and economic resources focus

focus Type

of

asseilliability information

Type

of

inflow/outflow information

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

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

o Balance sheet

o

Statement of revenues, expenditures & changes in fund balances

Modifìed accrual eccount¡ng and current financial resources focus Only assets expected to be used up and liabilities that come due during the year or soon thereafrer, 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 thereafrer

Pro

Funds

Activities the PRPC similar to private businesses the internal services a

o o

Statement

of

revenues, expenses, and changes in net assets Statement of cash flows

Accrual accounting and economic resources focus All assets both financial and capital, and short-term and long-term

All revenues and expenses during year, regardless of when 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 government's assets and liabilities. All of the current yea/s revenues and exçienses are accounted for in the statemeñt 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 PhpC's financial health or posrTron. 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 Statements 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

Govemmentalfunds-Most of the PRPC funds are included 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 ieft at year-end that are available for spending. Consequently, the governmental fund statements provide a detailed shott-term 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{erm 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

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

FINANCIAL ANALYSIS OF THE PRPC AS A WHOLE Net position. The PRPC's net position was 96,462,752 at September 30, 2016. (See Tabte A-1.) Govemmental

Activities

$

Cunent end other assets Capital assets, net Total assets Cunent liabilities Noncunent lยกabilitยกes Total liabilities Net posยกtion Net investment in capital assets Restricted Unrestricted Total net position

2016

4,850,258 4,535,155 9,385,413

$

9,6E2,712

1,982,249

1,988,057

940,412

991,492

2,922,661

2,979,รฆ9

3,991, s12

4,226,063 381,689

383,531

s

2015 4,860,514 4,422,198

2,087,709 6,462,752

$

2,O95,411

6,703,163

The $2,087,709 of unrestricted net position at September 30, 2016 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 microioan programs. Ghanges in net position. The PRPC's total revenues, both program and general, were g19,960,562. 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 8% with the other categories combined making up 1% of the PRPC's total revenues.

The total cost of all programs was $20,200 ,973: 640/o of these costs were for the workforce developm ent program, 14%o for the aging program, 6% for emergency communications, 4%o lor general govemment, and all the other-govlrnmental programs making up 12o/o. (See Figure A-4.)

17


Figure A-3 Sources of Revenue for Fiscal Year 2016

I

Local cash and in-kind 8%

tr Other 1o/o

grants and contracts 91o/o

Figure A4 Functional Expenses for FiscalYear 2016

I

tr Aging services

Workforce development

14o/o

640/o

Emergency communications 6%

r

Other programs 12Yo

tr

General government 4o/o

Governmental Activities Table A-2 presents the various revenue categories and gross costs of each of the Commission's functional areas for the 2016 year compared to 2015. Revenue from intergovernmental grants and contracts decreased $339,379 in2016

primarily due to a decrease in expenditures in emergency communications offset by an increase in expenditures in emergency management.

'18


Table A-2 Ghanges in Net Position Governmental Act¡vit¡es

2016

2015

Revenues

Program revenues

$

lntergovernmental grants and conhacts Local contracts and in-kind

18,153,983

$

't,536,276

18,493,362 1,553,242

Program ¡ncome PRPC

40,047

43,944

116,714

'145,3't3

19,847,020

20,235,861

Membership dues

68,380

68,052

lnterest income

12,250

't't,435

Miscellaneous

32,912

92,305

Subcontractor Total program revenues General revenues

Total general revenues Total revenues

1'13,542

171 792

19.960 ,562

20¡07,653

Expenses General government

725,092

Workforce development

691,425

12,862,107

12,986,502

Aging services

2,770,020

2,654,786

Emergency communications

1,255,729

2,931,833

Water planning development Criminal justice programs

66,022

251,O'tÛ

111,747

Economic development

1

78,187

Emergency management Solid waste planning Transportation planning Total expenses lncrease (decrease) in net position

608,1 33

162,908

'197,920

5l 764

47 o20

20,200,973

20,632,337

(224þ84\

6,703,163

g

Net position : ending

1

2,1',t7,397

(240,411')

Net position - beginning

19,81

143,889

6,462,752

6.927 ,847

$

6,703,163

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) for the years 2016 and 2015. The net cost reflects what was funded by local dollars.

19


Table A€ Net Gost of Governmental Programs

Gor¡ernmental Programs General go\,ernment Workforce developm ènt Aging services Emergency management Emergency com m un¡cations

$

2016 725,092 12,862,107 2,770,O20 2,117,397 1,255,729

Net Cost

of Programs

2016

2015

$

691,425 12,986,502

$

(e53)

$

2015 58,000

(3,777',)

(8,412)

2,654,786

(24,'t63)

(30,486)

608,133 2,931,833

(606,887) 307,100

(536,184)

207,928

FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS

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

The fund balance of the PRPC General Fund at September 30, 2016 was $2,313,773 of which $912,963 was

unassigned and had a decrease of 824,607 in the fiscal year. This is primarily the operating fund for the PRPC. The assigned fund balance of g1,O'17,279 had a decrease of $5,506 and is designated by management for future projects such as providing local govemment services to assist areä cities and counties in addressing a variety of community development needs, assisting with community improvements, disaster relief, and local government management. The restricted fund balance of $383,531 is restricted for use in the micro-loan programs of the PRPC and had an increase of $'l,842. 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 ¡ndividuals in fìnding jobs and obtaining training and providing child-care assistance to low-income families. ln 2016, $12,858,330 of funds were expended for these purposes which was a decrease of $1 19,760 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 the special revenue funds of $20,149 is for the Texas Department of Public Safety's safe room construction rebate program which increased in 2016 by $9,790.

Proprietary Funds The Proprietary Fund is the internal service fund of the PRPC. The purpose of the internal service fund is to províde 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. Ïhe net income from thesê 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 ín effect for the fiscal year. Although this budget is not legally adopted, it is submitted to the memberdhip 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 year 2016 on pages 173- 174.

CAPITAL ASSETS AND DEBT ADMINISTRATION

CapitalAssets At the end of 20ß, the PRPC had invested in capital assets totaling $4,535,155 including land, equipment, buildings, and vehicles. (See Table A-4.) ln 1992, the PRPC purchased the land and building located in Amarillo, Texas for the benefit 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 capítal assets.

20


Table A4 Capital Assets Gowmmental Activities 2016 Land

98,000 395,146

$

Buildings, systems and improwments, net Fumiture and equipment, net

4,U2,O09

$

Total

2015 98,000 433,928 4,290,270

$

'$

4,535,155

4,822,198

Long-term Debt At year-end, the PRPC had a $543,643 note outstanding to finance office building improvements as shown in Table A5. See note 8 on pages 47-48 of the basic financial stätements for additional information related to long-term debt activity.

Table A{ Outstanding Debt Goræmmental

Activities Note payable - due in less than one year Note payable - due in more than one year

$ $

Total

20't6 55,373 488,270 543,643

2015

$ $

52,534 543,601 596,135

ECONOMIC FACTORS AND NEXT YEAR'S BUDGET

.

ln 2016, mêmbership dues for the PRPC, which are based on 8.5 cents per capita from the 2010 census remained fairly constant at $68,380. The 2017 budget remains at 8.5 cents per capita basis for each entity's population.

r a

Programs with match requirements from the federal and state government are expected to remain constant in 2017 wilh 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 ís anticipated to increase approximately $1,500,000 overall Íor 2017.

Those indicators that were known when preparing the budget for fiscal year 2016-17 were taken into account. lf those estimates are realized, the PRPC's budgetary general fund balance is expected to increase by approximately g130,000 by the end offiscal year2017. CONTACTING THE PRPC'S FINANCIAL MANAGEMENT This financial report is designed to provide a general overview of the PRPC's finances. Questíons concerning any of the information provided in this report, or requests for additional financial information, should be addressed tó CiñOy Boone, Finance Director, Panhandle Regional Planning Commission, P.O. Box 9257, Amarillo, TX 79105

21


BASIC

FINANCIAL STATEMENTS

22


GOVERNMENT.WIDE

FINANCIAL STATEMENTS

23


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Net Position September 30, 2016

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

3,304,486 1,14',t,563 117,628 286,581 98,000

4,437,155 9,385,413

Liabilities Accounts payable

909,865

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

1,072,384 75,2't1 865,201 2,922,66',1

Net Position Net investment in capital assets Restricted for micro-loan programs

3,991,512 383,531 087 709

Unrestricted Total net position

See accompanying notes to the basic financial statements.

24


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Activities For the Year Ended September 30, 2016

Direct Expenses

Functions/P Primary government: Governmental activities: General government Workforce development Aging services Emergency communications Emergency management Water planning development Solid waste planning Economic development Criminal justice programs Transportation planning Total governmental activities

$

lndirect Cost Allocation

'1,077,073 12,728,847

(351,981)

2,671,686

98,334 62,411 33,817

1,193,319 2,093,590 65,998 156,600

133,260

69,651

8,536

107,ggg 46,222

5,542

20,200,973

Total primary government

$ 20,200,973

General revenues: Membership dues lnterest income Miscellaneous Totalgeneral revenues Change in net position Net position - beginning Net position - ending

See accompanying notes to the basic financiat statements.

25

24

6,308 3,749


Operating Grants and Contributions

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

12,812,192 1,804,450

(3,777) (24,163)

1,560,922 1,518,073

307,100 (606,887) (335)

Revenues Expenses After Allocation of lndirect Costs

Loca

Contracts and ln-kind

725,092

724,139

12,862,107

46,138 941,407 2,007 (7,563)

2,770,020 1,255,729 2,117,397 66,022 162,908 78,187 111,747 51,764

20,200,973 20.200,973

(e53)

65,687 3,219 8,440

(251)

162,657 75,000 103,318

32 11

51,794 'l 717 787

_1,717

J87_

20

18,153,993

(329,2O3)

18,153,983

203)

68,380 12,250

I 162

@

26

88,792 (24O,4't1) 6,703,163


FUND FINANGIAL STATEMENTS

27


PANHANDLE REGIONAL PLANNING COMMISSTON Balance Sheet - Governmental Funds September 30, 2016

Texas Workforce Commission

General

Assets

g

Cash and cash equívalents Receivables (net): Accounts receivable

Texas Department of Aging and Disability Services

2,61'1,722

Commission on State Emergency Communications 501,675

77,895

3,111 107,381

24,927

851,579 16',t,012

13,436

783

66,798

$

3,144,7'14

015

111,275

593,400

$

38,522 396,770 395,649 830,941

653,214

74,843

82,182

108,111 103 690 86 015

36,426

Due from grantors Due from other funds

294,085

Other assets Total assets

Liabilities and Fund Balances Liabilities:

Accounts payable Due to other funds Unearned grant revenue Total líabilities Fund balances: Restricted Assigned Unassigned Total fund balances

þ

51',t,218

,275

593,400

111,275

593,400

383,531 1,017 ,279

912,963 2,313,773

Total liabilities and fund balances

$

3,144,714

865,015

See accompanying notes to the basic financial statements.

28


Other Governmental Funds

Total Govemmental Funds

39,123

3,152,520

6,960 182,603

1,14't,563

112,893 294,085

36,887

_265,573_ 52,055 131,548 61,821 245 424

278,916

_4,979,971_

900,81Ă´

672,855 1,072,384 2,646,055

383,531

20,149 149

265,573

1,037,429 912,963

2.333p22 4,979,977

See accompanying notes to the basic financiat statements.

29


PANHANDLE REGIONAL PLANNING COMMISSION Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position September 30, 2016

$

Total fund balances - governmental funds

2,333,922

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:

$

Gross capital assets Related accumulated depreciation

8,189,932 4 200 538

3,989,394

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.

4,735

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.

134,701

$

Total net position - governmental activities

See accompanying notes to the basic financial statements.

30

6,462,752


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Year Ended September 30, 2016

Texas General

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

Workforce Commission 12,8't2,192

$

685,151

PRPC

46,1 38

23,716

Subcontractor Membership dues lnterest income Miscellaneous Total revenues

Texas Department of Aging and Disability Services 1,773,913 816,802

Commission on State Emergency Communยกcatยกons

1,560,822 2,007

7,89',1

116,714 68,380 10,813 24 750

812,810

826 12,858

,330

2,715,320

1,563,655

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

'l,105,122 12,725,070 2,644,798 1,501,244

't,1 05,122

Excess of revenues over (under) expenditures

12,725,070

2,644,798

1,50'l ,244

(292,312)

133,260

70,522

62,411

351,981 (87,940)

(r 33,260)

(95,002)

Other financing sources (uses)

Transfers in Transfers out Net change in fund balances

(28,271)

Fund balances, beginning Fund balances, ending

24,480

2,342,044

$

2,313,773

See accompanying notes to the basic financial statements.

31

(62,411\


Other Governmental

Total Governmental

Fu nds

Funds

2,007,056 (4,344)

I 8,1 53,983

1,545,754

8,440

40,047 116,7',14

611

68,380 12,250 24,750

2,011,763

19,96'1 ,878

27,205

't,105,122 12,725,070 2,672,003

1,466,903

't,466,903

1,501,244

65,999 156,624 69,683 108,009 46,242 1,940,665

71,098

65,999 156,624 69,683 108,009 46,242 '19.91

6,899

44,979

376,461

r) (r 8,48r )

2,352,403 20,149

2,333,922

See accompanying notes to the basic financiat statements.

32


PANHANDLE REGIONAL PLANNING COMMISSION Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds to the Statement of Activities For the Year Ended September 30, 2016

$

Net change in fund balances - total governmental funds

(18,481)

Amounts reported for governmental activities in the Statement of Activities are different because: Capital outlays 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

$

219,255 505 054

(285,7ee)

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

(9,478)

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

73,347

$

Change in net positíon of governmental activíties

See accompanying nofes to the basic financial statements.

33

(24O ,411)


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Net Position

Proprietary Fund September 30, 2016

Governmental Activities lnternal

Service Fund

Assets Current assets: Cash and cash equivalents Due from other funds Other current assets Total current assets

$

151,966 396,770 7 665 556,401

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

98,000 447 761 545,761

Totalassets

1.1

02,162

Liabilities Current liabilities: Accounts payable - trade Accrued expenses Due to other funds Loan payable - due in less than one year

9,049 19,838 18,000 55,373 102,260

Total current liabilities

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

376,931 488,270 865 201

Total liabilities

967 461

Net Position Net investment Ă­n capital assets

2,118

Unrestricted Total net position

$

See accompanying notes to the basic financial statements.

34

132,583 134 701


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Revenues, Expenses, and Ghanges in Fund Net Position Proprietary Fund For the Year Ended September 30, 2016

Governmental Activities lnternal Service Fund

Operating revenues:

$

Charges for services Rent income Miscellaneous Total operating revenues

840,375

7,942 220 848,537

Operating expenses: Salaries and benefits

484,714 10,386

Travel Supplies and materials Equipment rental and maintenance

't7,196 77,O59

Utilities

Communications lnsurance

39,521 10,400 9,353

Depreciation Contract services

44J36 41,978 65,860 11 145

Building renovation expenses Miscellaneous expenses Total operating expenses

81"1

lncome from operations

748

36 789

Non-operating expense: lnterest

lncome before transfer Transfer from other funds Change in net position

73,347

Total net position - beginning

61

$

Total net position - ending

See accompanying notes to the basic financial statements.

35

354

134,701


PANHANDLE REGIONAL PLANNING COMMISSION Statement of Gash Flows

Proprietary Fund

Forthe Year Ended September 30, 2016 Governmental Activities lnternal Service Fund Cash flows from operating activities: Cash received from service users Cash received from tenants Cash received for miscellaneous services Cash payments to employees Cash payments for goods and services Net cash provided by operating activities

$

840,375 9,453 220

(484,714) 31

5

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

304 030

63,460 63 460

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

(26,902) (52,492) (42,892) (122,286)

Net decrease in cash

(7,796)

Cash, beginning of year

159 762

Cash, end of year Reconciliation of Operating lncome to Net Cash Provided by Operating Activities: Operating income Adjustments to reconcile operating income to net cash provided by operating activities Depreciation Change in current assets and liabilities:

$

151,966

$

36,789

44,136

Accounts receivable Accrued liabilities Total adjustments

1,511 (31,406) 14,241

$51

Net cash provided by operating activities

See accompanying notes to the basic financial statements.

36

030


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements September 30, 2016

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. Summarv of Siqnificant Accountinq 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 (Gont'd.)

September 30, 2016 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 business{ype 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, Education and Health and Human Services, as well as the Texas Workforce Commission.

The lexas DepaĂąment of Aging and Disability 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 (Cont'd.)

September 30,2016 NOTE

1

.

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTTNG POLTCÂĄES (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 19g2 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 eligibĂ­lity 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 available 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 the

Commission.

39


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

September 30, 2016 NOTE

I .

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTTNG POL|CtES (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 $24,480 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'PensionPlan

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 14% of 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 2oo/o pĂź 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 actuarialdetermination.

The Commission's total payroll and covered payroll in fiscal year 2016 were both approximately $2.1 million. During the year, the Commission contributed approximately $298,000 (14% of covered payroll) to the plan, and its employees made contributions of approximately $106,000 (5% of covered payroll).

40


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Cont'd.) September 30, 2016

NOTE

I .

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

G.

lndirect Cost Rate

Administrative costs not directly allocable 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 2016, 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 in 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 Position

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 intact (such as notes receivable or principal of a permanent fund). The Commission had no nonspendable fund balance as of September 30, 2016.

41


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Cont'd.) September 30, 2016 NOTE

I .

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

-

Restricted fund balance represents amounts that are constrained by external parties, constitutional provisions or enabling legislation. The restricted fund balance of $383,531 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.

- 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, 2016. Committed fund balance

-

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 $1,017,279 and $20,149 in the Special Revenue Funds as of September 30, 2016. 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 $912,963 as of September 30, 2016.

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 (Cont'd.) September 30, 2016 NOTE

1

.

GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTTNG POLICTES (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, 2016, the carrying amounts of deposits of the above accounts carried in the name of the Commission were $3,303,401 while the bank balances were $3,456,633. Of the bank balances, $500,000 was covered by federal depository insurance and the remainder was collateralized with a Federal Home Loan Mortgage Corporation security for $4,000,000, a Federal Home Loan Bank security for $500,000, and a Federal National Mortgage Association security for $1,000,000 all of which were held by the pledging financial institution's agent in the Commission's name. GASB Statement No. 40 requires a determination as to whether the Commission was exposed to the following specific investment risks at year end and if so, the reporting of certain related d isclosu res:

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, 2016 NOTE

2

-

CASH AND CASH EQUTVALENTS (CONT'D.)

b.

CustodialCreditRisk 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 rĂ­sk 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 ADMÂĄNISTERED 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 PLANNING COMMISSION Notes to Financial Statements (Cont'd.) September 30, 2016

NOTE4.

CAP¡TALASSETS Capital asset activity for the year ended September 30, 2016 is as follows: Begínning Balance

Primary Government Governmental Activities:

lncrease

Ending Balance

Decrease

Capital assets not being depreciated

$ 98.000

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

Governmental activities capital assets, net

$

262,147 262.147

27,051 27.051

3.881.723

38,782 503,370

20,013

4,669,037

542,152

20.013

787,314

4.724.198 ( 280.005)

98,000

826,096 4.365.080 5.191,176

7,038

$4ß22J98 ($280*00Ð $Z-038

4.437.155

$4*5Í15;155

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

$

General Government Workforce Development Aging Services Emergency Commu n ications Emergency Management Water Planning Development Solid Waste Planning Economic Development Criminal Justice Programs Transportation Planning Total depreciation expense

-

3,400

32,629 5,921

279,709 219,503 146 347 155

239 103

governmental activities

45

$530,489


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

September 30, 2016

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, 2016, two (2) new loans totaling $60,000, were issued to qualified borrowers through these programs. lnterest income totaling $8,044 was received. The Commission can use $6,203 to offset general expenditures and the other $1,841 is reinvested into the program. No loans were in default as of September 30, 2016.

Based on an analysis of each outstanding loan at September 30, 2016, management has established an allowance for bad debts of 827,486 relative to the 9183,560 of loans outstanding as of September 30,2016. The net outstanding balance, $156,074 at September 30,2016, is included in the other assets caption in the Government-wide 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, 2016, the due to and due from other funds consisted of the following:

lnterfund

Receivables General Fund Texas Workforce Commission Texas Department of Aging and Disability Services Other Governmental Funds

lnternalService Fund

lnterfund Pavables $396,770 108,111

36,426 131,548 18,000

$Ă´90-855 $690*855

Totals

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 (Cont'd.)

September 30, 2016

NOTE

6-

TNTERFUND BALANCES AND ACTtVtTtES (CONT'D.)

2.

Transfers To and From Other Funds Transfers to and from other funds during 2015-16 consisted of the following Transfers From

Transfers To

Other Governmental Funds

General Fund

Texas Department of Aging and Disability Services

7.

$

Reason

61,308

lndirect cost allocations

General Fund

95.002

lndirect cost allocations

Commission on State Emergency Commun¡cations

General Fund

62,411

lndirect cost allocations

Texas Workforce Commission

General Fund

133,260

lndirect cost allocations

General Fund

Proprietary Fund

63,460

Fund building renovations

General Fund

Texas Department of Aging and Disability

24,480

Cash match requirements

Total

NOTE

Amount

$439-9Zt

LEASE COMMITMENTS

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

2017

2018

$6,447 399

Totals

$6.846

Lease expense incurred for 2016 under all non-cancellable operating leases was $11,417. Such amount is included in equipment rental and maintenance, primarily in the lnternal Service and Special Revenue Funds. ln addition, approx¡mately $9t,050 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 buildíng and improvements through long-term borrowings. ln addition, the Commiss¡on has a liability for compensated absences. Activity for the year ended September 30,2016 is as follows:

47


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

September 30, 2016 NOTE

I -

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

Additions

Deletions

Ending Balance

Due in One Year

4.650/o rcal estate lien note, due 1 1 l'l 1 124, including interest, secured by lien on real property

Compensated absences (Note 9)

obligations

Total long{erm

* Compensated

*

$ 596,135 $

-

52,492 $543,643

$55,373

395.357 212.108 210.696 396,769

19.838

S

$99!192 $212J99 $263J18a $949A12 srsLj-

absences are liquidated by the lnternal Service Fund.

Debt service requirements of the note for the years subsequent to September 30, 2016 are as follows:

Year

Principal

2017

$

2018 2019 2020 2021

2022

-25

Total

55,373 57,968 60,760

lnterest

$

24,368 21,773

Total

$

63,642 66,754

16,099 12,987

79,741 79,741 79,741 79,741 79,741

239j46

19.',t92

258,338

18,981

$543*6'Ă&#x; $113t00

S05Z-04:l

lnterest expense incurred on the note for 2016 was $26,902. The lnternal Service Fund is used to repay this note. NOTE

9.

ACCRUED VACATION AND SICK LEAVE Employees in permanent full{ime 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. Employèes 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 (Cont'd.)

September 30, 2016 NOTE

9

-

ACCRUED VACATTON AND SICK LEAVE (CONT'D.) Accrued annualvacation 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 $396,769 at September 30, 2016. All compensated absences for vacation and sick leave are advance funded to ensure funds are available.

NOTE

10.

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 beneficiaries 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. ln 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, 2016, 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, 2016.

49


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Financial Statements (Cont'd.) September 30, 2016 NOTE I3

- RESTRICTED

AND ASSIGNED FUND BALANCES

Amounts reported as restrictions and assignments of fund balance at September 30, 2016 on the balance sheet - governmental funds consist of the following: General F

Other Governmental Funds

Total

Restricted: Microloan Programs

$__383-53t $_

$

383.531

Assiqned: Local Cash

$ 829,804

$

829,804

lntergovernmental Grants and Contracts

1',tz,764

Other

$

20,149

74.711

s1-011-29. $201Æ

TotalAssigned

50

132,913 74.71'l

$1.æ7*m


COMBINING FINANCIAL STATEMENTS

5L


PANHANDLE REGIONAL PLANNING COMMISSION Gombining Balance Sheet Nonmajor Governmental Funds September 30, 2016 Texas

Governor

of

Homeland Security Grant Division

Public Safety

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

$

5,702 35,225 6,960

Other assets

Totalassets

Office of the

Department

Texas Water Development Board 12,830

59,762 36,687

$

47,887

96,449

12,830

$

14,170

35,949 60,500

33

Liabilities and Fund Balances Liabilities:

Accounts payable Due to other funds Unearned revenue Total liabilities

13,568

27,739

12 797

96,449

830

96,449

12,830

Fund balances:

Assigned

20 '149

Totalfund balances Total liabilities and fund balances

20,149 47,887

$

52


Office of the Governor Criminal Justice

Texas Department

Division

Transportation

16,199

16,199

of

Texas Commission

U.S.

Nortex Regional Planning

Total

Environmental Quality

Department of Commerce

7,862

12,729

39,123

15,000

on

56,417

Commission

Nonmajor Governmental Funds

125

75

182,603 6,960 36,887

56,417

7 987

27,804

265,573

335

1,565

3

14,634

56,414

16,199

56,417

7 652

27,804

7 987

27 804

52,055 131,548 61,821 245,424

20,149 20,149 16,1 99

56,417

7,987

27,804

53

265,573


PANHANDLE REGIONAL PLANNING COMMISSION Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended September 30, 2016

Texas Department

of Public Safety

Office of the Governor Homeland Security Grant Division

Texas

Water Development Board

Revenues lntergovemmental grants and contracts Local cash and in-kind Program income: PRPC lnterest income Total revenues

$

1,173,433 (7,563)

344,640

65,687

165 870

344,640

66,023

336 1

Expenditures Emergency management

1,137,252

329,651

Water development plannĂ­ng

65,999

Solid waste planning Economic development Criminal justice programs Transportation planning Aging services Total expenditures Excess of revenues over (under) expenditures

1,137,252

329,651

65,999

28,618

14,989

24

(14,989)

(24)

Other financing sources (uses): Transfers in Transfers out Net change in fund balances Fund balances, beginning Fund balances, ending

$

54

20,149


Office of the Governor Criminal Justice Division

Texas Department

of

103,318

Texas Commission on Environmental Quality

Department

162,657

Commerce

Nortex Regional Planning Commission

Total Nonmajor Governmental Funds

75,000

30,537

2,007,056

U.S-

of

3,219

(4.344)

8,440

8,440 5'l 784

275 162,932

611

78,219

30,537

2,011,763

1,466,903

65,999 156,624 69,683

156,624 69,683 108,009

108,009 46,242

46,242 46,242

156,624

69,683

27,205 27,205

'1,940,665

3,749

5,542

6,308

8,536

3,332

71,098

(3,749\

(5,542)

(6,308)

(8,536)

(3,332)

(61,308)

27,205

9,790 10 359

20,149

55


SUPPORTING SGHEDULES

56


COMBINING FINANCIAL SCHEDULES

ALL SPECIAL REVENUE FUNDS

57


PANHANDLE REGIONAL PLANNING COMMISSION Special Revenue Funds

These funds account for revenues and expenditures of specific revenue sources that are legally restricted for specified purposes. These include the following:

Texas Workforce Gommission - To account for grant funds received from the U.S. Department of Labor, U.S. Department of Health and Human Services, U.S. Department of Agriculture, U.S. Department of Education and the State of Texas for

implementation of the Workforce lnvestment Act, Employment and Training Assistance, Employment Services, Temporary Assistance for Needy Families, Child Cáre 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 Department of Aging and Disab¡l¡ty Services - To account for grant funds received from the U.S. Department of Health and Human Services and tñe State of Ïexas 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 Uníform Grant and Management Standards, State of Texas.

Gommission 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-'l services. These funds are accounted for ín 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 Transportatíon to assist Panhandle countíes 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.

Office of the Governor Homeland Security Grant Divison - To account for grant funds from the U.S. Department of Homeland Security and the U.S. Departmeñt ot 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 rexas. Texas Water Development Board - To account for grant funds received from the State of Texas for the development of a comprehensive water planníng process on both a regional and a statewíde basis, which was mandated by Senate Bill 1. The funds are accounted for in accordance with the Uniform Grant and Management Standards, State

of Texas.

5B


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 prioritizing of criminal justíce 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 transpoftation service plan. These funds are accounted for in accordance with the Uniform Grant and Management Standards, State of Texas.

Texas Gommission 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. U.S. Department of Commerce - To account for grant funds from the U.S. Department of Commerce 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.

Nortex Regional Planning Commission - 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 wíth Federal Regulations governing the Administration of Grant, Title 45, Parl 74 and the Uniform Grant and Management Standards, State of Texas.

This subsection presents statements for all Specíal Revenue Funds. Additionally, to comply with information required by grantors, combining schedules of revenues, expenditures and changes in fund balances and/or supplemental schedules of revenues, expenditures and changes in fund balances for indívidual grants are included, which have been prepared to conform to grant reporting requirements. The difference between these schedules and the combining 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, 2016

Texas

Workforce

Texas Department of Aging and Disability

Commission

Commission on State Emergency Communications

Texas Department

of Public Safety

Office of the Governor Homeland Security Grant Division

Assets Cash Due from grantor agencies Accounts receivable Other assets Total assets

$

501,675

5,702 35,225 6,960

851,579

107,381

13,436

3,111 783

24,927 66,798

$

865,01s

I't'l,275

593,400

47,887

96,449

s

6s3,214

74,843 36,426 6

82,182

14,170

35,949 60,500

511,2't8

13,568

111,275

593,400

27,738

59,762 36,687

Liabilities and Fund Balances Liabilities: Accounts payable Due to general fund Unearned revenue

108,111 ,|

Total liabilities

865,015

Fund balances: Assigned Total liabยกlitยกes and fund balances

96,449

149

$

865,015

111,275

60

593,400

47,887

96,449


Texas

Water Development Board

Office of the Governor Criminal Justice Division

Texas Department

of Transportation

12,830 16,199

Texas Commission

U.S.

on

Department

Environmental Quality

Commerce

12,729 15,000

125

75

540,798 1,141,563 34,998 117,904

27,804

1,835,263

16,199

56,417

7,987

33

1,s65 14,634

3

335

56,414

12,797 16,199

56,417

Total

7,862 56,417

12,830

12,830

of

Nortex Regional Planning Commisison

862,294 276,085

7,652

27,804

676,73s

7,987

27,804

1,815,114

20,149

12,830

1

6,1 99

56,417

7,987

6L

27,804

I,835,263


PANHANDLE REGIONAL PLANNING COMMISSION Combining Schedule of Revenues, Expenditures and Changes in Fund Balance - All Special Revenue Funds Year ended September 30, 2016

Texas Department of Aging and Disability

Texas Workforce Commission Revenues: Federal grants State grants: Federal flow-through Non-federal Local cash and in-kind Program income: PRPC Subcontractor lnterest ÂĄncome Total revenues

Expenditures - Current: Salaries and benefits Travel Supplies and materials lnternal seruice charges Equipment rental and maintenance Miscellaneous and other costs Client payments Client supportive services Client training Local cash, in-kind and program income Subcontractor costs Workforce center costs 9-1 -1 system expenditures CapĂ­tal 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 of year

Commission on State Emergency Communications

Texas Department

of Public Safety

$

10,198,864

2,613,328 46,138

1,633,379 140,534 816,802

1,173,433 1,560,822 2,O07

(7,563)

7,891 116,714

2,715,320 472,763

553,671

30,570 16,578 314,568

20,725 4,344 145,586

75

73,504 214,848 7,664,786

51,198

826 1,563,655

1,165,870

318,664 17,275 36,119 118,289 560 18,567

114,224 3,055 607

34,147 1,886

1,078,966

512,689 790,308 3,229,827 179,761

788,s00 964,049 27 721

15,101 12

725

644 798

133,260

70,522

(133,260) (133,260)

(95,002) (70 ,522)

501

194,833 1.137 ,252

62,411

28.618

(62,411)

(18,828) (18,828)

24,480 (62,411).

9,790 10,359 20,149

$

62


Office of the Governor Homeland Security Grant Divison

Texas

Water Development Board

Office of the Governor Criminal Justice Division

Texas Department

of

Texas Commission on Environmental

Transportation

U.S.

Department

of Commerce

Nortex Regional Planning Commission

75,000

344,640 65,687

93 '103,225

5'1,784

75,000 14,449 16,088

162,657

3,219 8,440 336

344,640

87,331 8,566

66,023 142

157

624

17,319

635

8,989

2.146

Total

13,416,642 4,662,341 860,603 16,331 116,714 1,437

275 111 758

5't 784

162,932

78,219

30,537

19,149,068

23,405

35,397

31,183 5,892

47,557 1,950

14,159

1,698,496 89,805 60,424 679,373 635

1,752 5,445

1,772

195

I

9,665

11,535

15,198

39 6,986

180

2,693

4,969

4,249

168,381

214,848

182,175

000

05 1 26

108,009

46 242

156,624

69,683

27 205

8,743,752 512,689 790,308 4,446,487 179,76'l 964,049 262,769 18,811,777

24

3,749

5,542

6,308

8,536

3,332

337,291

(24\ (24)

(3,74e) (3,74e)

(5,542)

(6,308) (6,308)

(8,536) (8,536)

(3,332) (3.332)

(351 ,981)

62, 452

77,407

1

25,114 329,651 989

(14,98e) (14,e8e)

6.542)

24,480 (327,501') 9,790 10,359 20,149

63


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 chitd WIA Revenues: State grants Federal flow-through Non-federal Localcash and in-kind

Care

$ 1,746,418

7,003,485

2,376,541 46,138

1,746,418

Total Revenues

Other Programs

1,448,961 236,787

Total

10,198,864

2,613,329 46 138

9,426,164

1,685,749

12,959,330

144,084 5,204

278,355 12,404

50,324

472,763

12,962

703 98,174

'1,495

14,390

154,668 27 12,951

61,726

30,570 16,578 314,568 75

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

19

8,103 38,094 72,891

Subcontractor costs Workforce center costs Capitaloutlay Total Expenditures

100,043

41,914

61,825 402,163

7,492,365

110,596

107,401

3,'t25

859,400

54,674 1,084

1,162,238 41,38'l 1,440

1,208,189 83,706 12 577

1,746,418

9,426,164

1,685,748

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

61,406

29 52,450 33,760

$

64

73,504 133,260

214,849 7,664,786 512,689 3,229,827 179,761 15 10'l

12,858,330


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

TEXAS WORKFORCE COMMISSION WORKFORCE INVESTMENT ACT Year ended September 30, 2016

2015 Trade Act Revenues: State grants Federal flow-through Total Revenues

2016 Trade Act

Adult

2015 Adult

Skills Certification lnitiative

$ (778) 3,367 20,246 470,704 (778) 3,367 20,246 470/04

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 Capital outlay

69

11 929

I

1 461

3 289

6 856

39,917 1,693 227 16,739 6 2,541 9,571

Long-Term Unemployed lnitiative

40,369

10,652

40,369

10,652

4

?"

659

664

95

รฌo

3

651

358

35,840

(778)

199,901

34 407

143,974 19,894

7,367

2,170

401

(778)

Total Expendยกtures

3,367 20,246 470,704

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

2014

$-

65

40,369

10,652


WIOA

Local

2014

2015

2014 2015 2016 lnnovation Dislocated Dislocated Youth Youth Youth Partnership Worker Worker

Additยกonal Assistance for Dislocated Workers

2015 Rapid Response

2016 Rapid

Response

Total

13,635 480,792 2,114

28,943 103,204

512,42s

15,597

16,356 28,792

1,746,418

13,635 480,792 2,114

28,943 103,204

512,425

15,s97

16,356 28,792

1,746,418

49,187

't,689

46,161 1,595

1,854

213 12,147

1,488

345

17,209 6 2,555 9,775

o

71,624

1,267

5,204 703

263 18,052

20,304

621

98,174

2,945

I

1,994

304

8,103 38,094

7 11

271

15,515 53,637

249,024

144,084

1,916

2,456

7,902

112

61,825

15,772

57,117 341,1s5 19,242 393

5,500

402,'t63

23, I 80

859,400 54,674 1,084

64,7'12

13,188

290

13,635 480,792 2,114

't

72,89'l 26,462

838

2,2't2

19

28,943 103,204

512,425

66

12,813

16,337

161

19

15,597

16,356 28,792

1,746,418


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

Trade Act Services for Dislocated Workers

Grant Number:

0115TRA000 (855)

Grant Term:

October 1,2014 to December31,2015

Actual

20't6 Revenues: State grants Federal flow-through

$

Total Revenues 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

$

67

Prior years

Total

(778\

3,118

2,340

(7781

3,118

2,340

5B

58

(778\

7 3,053

7 2,275

(778)

3,118

2,340


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Trade Act Services for Dislocated Workers

Grant Number:

01 15TRA000 (855)

Grant Term:

October 1,2014 to December 31,2O15

Budget

2016

Actual Prior years

Total

Cost category:

Administration Direct program-education and training Total cost category

$

$10

476 524

(778)

65 3,053

2,275

000

(778)

3,118

2,340

I

68

65


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Trade Act Services for Díslocated Workers

Grant Number:

0116TRA000 (856)

GrantTerm:

October 1,2015 to December31,2016

Actual Prior years

2016 Revenues: State grants Federal flow-through

$

Total Revenues 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

Total

s,soz

3,367

3,367

3,367

69

I

69 9

3 289

3,289

3,367

3,367


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Trade Act Services for Dislocated Workers

Grant Number:

01 16TR4000 (856)

Grant Term:

October

'1,

2015 to December 31, 2016

Budget

Cost category: Administration Direct program-education and training

$

Total cost category

$

2016

Actual Prior years

Total

476 9,524

3,289

78 3 289

10,000

3,367

3,367

70

78


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

TEXAS WORKFORCE COMM ISS ION Year ended September 30, 2010 Grant Name:

Workforce lnvestment Act - Adult

Grant Number:

0114WrA000 (915)

Grant Term:

July 1, 2014to June 30, 2016

Actual

2016 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

497 874

518,120

20,246

497,874

518 120

25,599

25,599

1,395

442

1,395 442

19,247

31,176

Fund balance beginning of year

$-

7I

16

3,430 1,461

6,642

6,856

63,935 238,203

63,935 245,059

117,242 18,141 3,582

117,242 18,141

497,874

518 't20

20,246

Excess of revenues over expenditures

16

3,430 8,103

Capitaloutlay

Fund balance end of year

Total

20,246

11,929

Total Expenditures

Prior years

3,582


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnvestment Act - Adult

Grant Number:

0114WrA000 (91s)

Grant Term:

July 1, 2O14to June 30,2016

Actual Budqet Cost category: Administration Direct program-core/íntensíve services Direct program-education and training

$

Monitoring

Program management & support Subrecipient operating costs Support services-other Support services-transportation Total cost category

$

2016

Prior years

51,160 126,864

13,390

37,770

242,294 652

6,856

126,864 235,438

Total

51,160 126,864

242,294

652

652

18,996

18,996

18,996

11,644 't8,267

11,644

11,644

18,267

48,243

48,243

't8,267 48,243

518,120

72

20,246

497,874

518,120


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnnovation and Opportunity Act - Adult

Grant Number:

01r5woA000 (916)

Grant Term:

July 1,2015 to June 30,2017

Actual 2016 Revenues: State grants Federal flow-through

$

Total Revenues

Prior years

Total

470,704

134

470,838

470 704

134

470,838

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

39,917 227

227

16,739 6

16,739 6 2,54'l 9,705 35,840

2,54'l 9,571 35,840

134

199,901

199,901

143,974

143,974 't9,894

19,894 401

Capitaloutlay Total Expenditures

470,704

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

39,917 1,693

1,693

$

73

401

134

470 838


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnnovation and Opportunity Act - Adult

Grant Number:

0115WOA000 (916)

Grant Term:

July 1, 2015toJune 30,2017

Actual Budget

Cost category: Administration Direct prog ram-career servĂ­ces Direct program-education and training Monitoring Program management & support Subrecipient operating costs Support seruices-other S

$

Total cost category

$

Prior years

Total

52,496

47,302

209,737

'149,060

149,060

199,151

199,151

199,151

1,162 22,821

uppo rt services-trans po rtation

2016

1,162

14,617 12,278

22,821 14,617 12,278

24,313

24,313

536,575

470,704

74

134

47,436

1,162 22,821 14,617 12,278 24 313

134

470,838


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

WIA Statewide Funding for lndustry-Recognized Skills Certification lnitiative

Grant Number:

0115RSC000 (925)

Grant Term:

January 6,2015 to December 31,2016

2016 Revenues: State grants Federal flow-through

$

Total Revenues

Actual Prior years

Total

40,369

27,',t01

67,470

40,369

27,101

67,470

4,617

417

5,034

664 30

242 2

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

651

81

906 32 732

34,407

26,359

60,766

Total Expenditures

40,369

27 101

67,470

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

$

75


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, 2016 Grant Name:

WIA Statewide Funding for lndustry-Recognized Skills Certification lnitiative

Grant Number:

0115RSC000 (925)

Grant Term:

January 6,2015 to Decembeยก 31,2016

Budget Cost category: Administration Direct program-education and training

$

Total cost category

$

6,880

2016

Actual Prior years

Total

61 922

5,962 34,407

742 26,359

60,766

68,802

40,369

27,101

67,470

76

6,704


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Long-Term Unemployed lnitiative Funding

Grant Number:

01

Grant Term:

January 1,2015 to June 30, 2016

151TU000 (935)

2016 Revenues: State grants Federal flow-through

$

Total Revenues

Total

10,652

20,433

31,08s

10,652

20,433

31,085

659 95 3 358

191

850

B1

176

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

2,170

Total Expenditures

10,652

7,367

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

Actual Prior years

$

77

2

5

33

391

17,618 2,508

17,6't8 9,875

2,170 20,433

31,085


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Long-Term Unemployed lnitiative Funding

Grant Number:

01151TU000 (935)

Grant Term:

January 1,2015 to June 30,2016

Actual Budqet

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

$

Total cost category

$

2016

't,115

Prior years

Total

1,422 28,687 976

9,322

307 19,365

2t5

761

1,422 28,687 976

31,085

10,652

20,433

3l 08s

78


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnvestment Act - Youth

Grant Number:

0114WrY000 (945)

Grant Term:

July 1, 2014to June 30,2016

2016 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

514,246

527,881

13,635

514,246

527,881

24,760

24,760 1,352 422

't,352 422 12,147

19,014 15

1,488

3,709 6,768 38,057

27,578 82,937 291,312 16,422 1,900

Total Expenditures

Total

13,635

Capitaloutlay 13,635

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

Actual Prior years

$

79

514,246

31,',t61 15

3,709 8,256

38,057 27,578 82,937

291,312 16,422 1,900

527,881


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

TEXAS WORKFORCE COMMTSSION Year ended September 30, 2016 Grant Name:

Workforce lnvestment Act - Youth

Grant Number:

0114WrY000 (945)

Grant Term:

July 1, 2014to June 30,2016

Actual Budget Cost category: Administration Monitoring ln school youth: Direct prog ram-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: D irect program-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

$

$

52,124

2016

13,635

Prior years

Total

38,489 664

52,124

664 79,1s5 8,500

79,155 8,500

79,155 8,500

7,443 3,132

7,443 3,132

7,443 3,132

664

156

156

156

2,336

I't4

2,336 914

5,517

5,517

2,336 914 5,5't7

2't9,440 74,388

219,440 74,388

219,440 74,388

9,962

9,962

7,4'17

7,4't7

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

3,442

3,442

14,64'l

14,641

6,088 32,562

6,088 32,562

32,562

514,246

527,881

527,881

80

13,635


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

TEXAS WORKFORCE COMM ISS ION Year ended September 30, 2016 Grant Name:

Workforce lnnovation and Opportunity Act - Youth

Grant Number:

0115WOY000 (946)

Grant Term:

July 1, 2015 to June 30, 2017

Actual Prior years

20't6 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

480,792

18,213

499,005

480 792

18,213

499,005

46,161

2,360

1,595

75 30 742

48,521 1,670 243 17,951 7 2,687

213 17,209 6

2,555

1

132

9,775

137

9,912

71,624

11,245

53,637 249,024

1,511

82,869 15,515 55,148

1,1't3

250,'t37

13,188

234

13,422

290

633

923

480 792

18,213

499,005

15,515

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

Total

$

81


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnnovation and Opportunity Act - Youth

Grant Number:

011swoY000 (946)

Grant Term:

July 1, 2015 to June 30, 2017

Actual Budget

2016

PrĂ­or years

Total

Cost category:

Administration

$

Monitoring ln school youth: D irect program-career services Direct program-education & training Program management & support

Subrecipient operating costs servi ces-other

S u pport S

53,619 1,186

48,310

31,201 600 10,805 1,291 330 100

31,201 600 10,805 1,29'l 330 100

8,863

6,828

248,279 54,311

upport se rvices-transportatio n

Work experience Out of school youth: Direct prog ram-career services Direct program-education & training Program management & support Subrecipient operating costs Support services-other Support services-transportation Support services-work related incentives Work experience Total cost category

2',t,142

11,067 6,691 4,855

3p22

$

137

1,186

48,447 1,186 31,201 600 10,805 1,291 330 100

2,035

8,863

203,649

758

52,953 17,671

1,358

204,407 54,311

3,471

21,'t42

1,238

11,067

9,829 6,691

6,691

4,855

4,855

3,922

3,922

89 787

80,571

9,2',t6

89,787

548,049

480,792

18,213

499,005

82


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnnovation and Opportunity Act - Youth

Grant Number:

0116WOY000 (947\

Grant Term:

July 1,2016 to June 30,2018

Actual Prior years

2016 Revenues: State grants Federal flow-through

$

Total Revenues

Total

z,'t't+

2,114

2 1't4

2,114

Expendítures:

Current Miscellaneous and other costs Client payments Subcontractor costs Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

83

I

I

1,267 838

1,267 838

2 114

2,114


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, 2016 Grant Name:

Workforce lnnovation and Opportunity Act - Youth

Grant Number:

0116WOY000 (947)

Grant Term:

July 1,2016 to June 30, 2018

Actual Budget

Cost category: Administration Monitoring ln schoolyouth: D rect program-career services Direct program-education & training Program management & support Subrecipient operating costs Work experience Out of school youth: D irect program-career services Direct program-education & training Program management & support Subrecipient operating costs Support services-other S u pport services-transportation Work experience

$

Prior years

Total

43,713 169

22,758 230 2,816 1,504 3,314

i

Total cost category

2016

314

314

259,260 9,987 6,557

11,334 601 901

$

75,673

1,800

1

438,817

2,114

2,114

84

800


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

WIOA Statewide Funding for Local lnnovation Partnership Grants

Grant Number:

011swtP000 (956)

Grant Term:

January 1,2015 to July 31,2016

Actual Prior years

2016 Revenues: State grants Federal flow-through

$

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

28,943

28,943

28,943

28,943

1,854 345

1,854 345

11

11

271

271

26,462

26 462

28,943

28,943

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

Total

$

85


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

WIOA Statewide Funding for Local lnnovation Partnership Grants

Grant Number:

011swtP000 (es6)

Grant Term:

January 1,2015 to July 31,2016

Actual Budqet

Cost category: Administration Direct program-education and training

รง

Total cost category

$

2,481

2016

Prior years

Total

26 462

2,49'l 26,462

2,481 26,462

28,943

28,943

28,943

86


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnvestment Act - Dislocated Worker

Grant Number:

0114WrD000 (985)

Grant Term:

July

l,

20141o June 30,2016

Actual 2016 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 supportive services Client training Subcontractor costs Workforce center costs

687 334

790,538

103 204

687,334

790,538

40,626 1,974

40,626 1,974 626

626 'lB,o52

28,499 25

5,114 2,212

Total Expenditures

Total

103,204

423,886 17,128 9'16

916

687,334

790,538

2,456

23,418 135,072

103,204

Excess of revenues over expenditures Fund balance beginning of year $

87

46,551 25

5,114 12,262 25,874 150,844 488,598 17,128

10,050

15,772 64,712

Capitaloutlay

Fund balance end ofyear

Prior years


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnvestment Act - Dislocated Worker

Grant Number:

0114W1D000 (985)

Grant Term:

July 1, 2014to June 30,2016

Budget Cost category: Administratíon Direct program-core/Íntensive services Direct program-education and training Monitoring Program management & support Rapid response Subrecipient operating costs Support services-other S u pport se rvices-tra n s po rtation

Transfer: Direct program-core/intensive services Direct program-education and training WIOA transitional activities Total cost category

ç

77,417 304,758

125,452

Actual Prior years

2016

20,264

57,1 53

64,712 15,633

240,046

987

27,735

(r)

2,747

Total

77,417 304,758

109,819 987

125,452

27,736 2,747 13,502

27,735

987 2,747

13,502 17,528

793

16,735

13,502 17,529

13,575

1,803

11,772

13,575

185,000 20,000 1 837

185,000 20,000 1,837

687,334

790,538

185,000 20,000 1,837

$ 790,538

88

103,204


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 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

2016

Total

Revenues:

State grants Federal flow-through

$

Total Revenues

512,42s

167

512,592

512,425

167

512,592

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

49,187 1,916

49,187

263

263 20,304

20,304 7

7

2,945

2,945

11,994

Capitaloutlay Total Expenditures

167

12,161

7,902

7,902

57,117

57,',t17

34't,155

341,155

19,242 393

19,242 393

512,425

Excess of revenues over expenditures Fund balance beginnĂ­ng of year

Fund balance end of year

I,916

$

89

167

512 592


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnnovation and Opportunity Act - Dislocated Worker

Grant Number:

0115WOD000 (e86)

Grant Term:

July 1, 2015 to June 30,2017

Actual Budget

2016

Prior years

Total

Cost category:

Administration Direct prog ram-career services Direct program-education and traĂ­ning

$

88,612 1,456

Monitoring

Program management & support Subrecipient operating costs Support services-other Support services-transportation Transfer: Direct program-career services Total cost category

65,786 306,934

35,079 17,951 5,688

$

59,275 200,921 57,117

167

59,442

200,921 57,117

1,456 26,450

1,456

26,450

12,879

4,590

3,112

12,879 4,791 3,1'12

146,424

146,424

146,424

672,420

512,425

90

4,791

167

512,592


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name

Workforce lnvestment Act Additional Assistance for Dislocated Worker Services

Grant Number:

0115WAA000 (995)

Grant Term:

April28, 2015 to December 31,2015

Actual Prior years

20't6 Revenues: State grants Federal flow-through

$

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

15,597

18,079

33,676

15,597

18,079

33,676

r,689

544 116

2,233

62',1

9

4

13

304

81

12,813

26 17,308

385 26 30,'t21

161

ĂŻotal Expenditures

15,597

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

Total

$

9L

737

161

18,079

33,676


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, 2016 Grant Name:

Workforce lnvestment Act Additional Assistance for Dislocated Worker Services

Grant Number:

0115WAA000 (995)

Grant Term:

April28, 2015 to December 31,2015

Budget Cost category: Administration Direct prog ram-core/intensíve services Subrecipient operatíng costs Total cost category

$ $

2016

2,623

Actual Prior years

Total

3,450 29,731 1 319

12,279 695

745 't6,710 624

3,368 28,989

34,500

15,597

18,079

33,676

92

1,319


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 201G Grant Name:

Workforce lnnovation and Opportunity Act - Rapid Response

Grant Number:

0115WOR000 (996)

Grant Term:

July 1, 2015 to June 30, 2016

Actual Prior years

2016 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Client training Subcontractor costs Workforce center costs

16,356

1

564

17,920

16,356

1

564

17,920

16,337

7 1,557

't7,894

19

Total Expenditures

16,356

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

Total

$

93

7 19

1

564

17,920


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 201G 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

Totalcost category

2016

Prior years

Total

$

31,679

16,356

1,564

17 920

$

31,679

16,356

1,564

17,920

94


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnnovation and Opportunity Act - Rapid Response

Grant Number:

0116WOR000 (997)

Grant Term:

July 1,2016 to June 30,2017

2016 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Client supportive services Client training Subcontractor costs Total Expenditures

Total

28,792

28,792

28,792

28 792

112 5,500 23,'tBO

112 5,500 23 180

28 792

28,792

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

Actual Prior years

$

95


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce lnnovation and Opportunity Act - Rapid Response

Grant Number:

0r16woR000 (997)

Grant Term:

July 1, 20'16to June 30,2017

Actual Budget Cost category: Rapid response Total cost category

$ $

2016

Prior years

Total

47,539

28 792

28,792

47,539

28,792

28,792

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, 2016

Attendance

2015 Child Care

Automation

Formula

Child Care

Revenues: State grants Federal flow-through

Non-federal Local cash and Ă­n-kind

s

72804

22,867

2016

2015

Child Care Formula

Child Care

5,588,914 1,183,950

LocalMatch

414,114 46,138

72,804

Total Revenues

22,867

6,772

,864

460,252

Expenditures:

Current Salaries and benefits

16,954

207,506 12,140 1,485

9,081

143,787 27

107

12,834

3,203

51,347

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

5,255,206 (6 478) 72 804

Capitaloutlay

1,440

72,804

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

460,252

18,742 1,026,969 41,381

$

97

22,867

6,772,864

460,252


2016 Child Care

2016 TDFPS

LocalMatch

Child Care

641,106

641,'t06

2017 TDFPS Child Care

CCDF Quality

lnfanUToddler Capacity

lmprovement Activity

& lnclusion Assistance

213,087

1,070,849

121,742

1,070,849

121,742

45,428

5j64

50,593

213,087

50,593

9,426,164

3,303

278,355 12,404 1,485

1,800 10

641,106

633

1,019,856

115,945

7,003,485

2,376,541 46,138

264

5,565

Total

658 75,474

24,569

75,148 62,465

19,989

154,668 27 12,951 61,406 100,043

7,492,365 107,401

1,162,238 41,381

'l,440 641,106

1,070,849

121,742

213,087

98

50,593

9,426,164


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

Child Care Attendance Automation Service

Grant Number:

01 16CAA000 (736)

Grant Term:

October 1,2015 to November 30, 2016

2016 Revenues: State grants Federal flow-through

$

Actual Prior years

Total

72,804

72,804

Total Revenues

72,804

72,804

Expenditures: Current Subcontractor costs

72,804

72,804

72 804

72,804

Total Expenditures Excess of revenues over expenditures 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 COMM ISSION Year ended September 30, 2016 Grant Name:

Child Care Attendance Automation Service

Grant Number:

01 16CAA000 (736)

Grant Term:

October 1,2015 to November 30, 2016

Budqet Cost category: CCAA direct care tracking Total cost category

2016

Actual Prior years

Total

$

80,458

72 804

72 804

$

80,458

72 804

72,804

l_

00


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

Child Care Services Formula Allocation

Grant Number:

0115CCF000 (745)

Grant Term:

October 1,2014 to October 31,2015

2016 Revenues: State grants Federal flowthrough Non-federal

$

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

Total

22,867

5,771,482 1,125,554

5,794,349 1 125,554

22,867

6,897,036

6,919,903

16,954

204,254

221,208

9,085 138,161 59

9,085 2,695 147,242 59

107

17,623

17,730

3,203

51,653

49,782

54,856 5,349,883 3,945 1,056,692 49,782

6,726

6,726

6,897,036

6,919,903

2,695 9,081

(6,478)

5,349,883 10,423 1,056,692

Total Expenditures

22,867

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

Actual Prior years

$-

101


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, 2016 Grant Name:

Child Care Services Formula Allocation

Grant Number:

0115CCF000 (745)

Grant Term:

October 1,2014 to October 31,2015

Actual Budqet 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

$

354,149 1,083,146

2016

29,344

324,805 1,083,146

5,123,310

70,392

5,123,310 121,812 104,762 63,219 70,392

5,590

5 590

121,812 104,762 56,742

$

Prior years

6,91 9,903

L02

(6,477)

22,867

6,897,036

Total

354,149 1,083,146 5,123,310 121,8't2 104,762 56,742

70,392 5,590 6,919,903


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Child Care Services Formula Allocation

Grant Number:

0116CCF000 (746)

Grant Term:

October 1,2015 to December31,2016

2016 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 supportive services Client training Subcontractor costs Workforce center costs

Total ExpendĂ­tures

5,588,914

1,183,950

1,183,950

6,772,864

6

864

143,787

207,506 12,140 1,485 't43,787

27 12,834

12,834

27

51,347

s',t,347

5,255,206

5,255,206

18,742 1,026,969 41,381

18,742 1,026,969

1,440

1,440

6, 772,864

6 772 864

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

Total

s,588,914

207,506 12,140 1,485

Capitaloutlay

Actual Prior years

$

r.03

41,38"1


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Child Care Services Formula Allocation

Grant Number:

01

Grant Term:

October 1,2015 to December31,2016

16CCF000 (746)

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

$

3s1,684 1,075,234 4,985,802

321,911 1,065,841

Prior years

Total

321,911 1,065,841

4,985,802 152,574

116,830 56,256 70,595 3,056

4,985,802 152,574 116,830 56,256 70,595 3,056

6,812 ,031

6,772,864

6,772 ,864

152,574

$

2016

104

116,830 56,256 70,595 3,056


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

Child Care Local Match

Grant Number:

01'r5ccM000 (7s5)

Grant Term:

October 1,2014 to December31,2015

Actual

2016 Revenues: State grants Federal flow-through Localcash and ín-kind

$

Total Revenues Expenditures: Current Client supportive services Total Expenditures

Total

414,114 46,138

657,217 30,862

1,071,331 77 000

460,252

688,079

1.1 48,331

460,252

688,079

1,148,331

460,252

688,079

1,148,331

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

Prior years

$

l_05


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

TEXAS WORKFORCE COMMISS ION Year ended September 30, 2016 Grant Name:

Child Care Local Match

Grant Number:

0115CCM000 (755)

Grant Term:

October 1,2014 to December31,2015

Budget Cost category: Direct care for certified Direct care for donated/tra nsferred Total cost category

$ $

2016

Actual Prior years

Total

919,114 229,217

322,906 137,346

596,208 91 871

919,114 229 2',t7

1.1 48,331

460,252

688,079

't,148,331

1_

06


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 201O Grant Name:

Child Care LocalMatch

Grant Number:

0116CCM000 (7s6)

Grant Term:

October 1,2015 to December31,2016

Actual 2016 Revenues: State grants Federal flow-through

$

Total Revenues

Prior years

Total

641,106

641 106

641 106

641 106

641 106

641 106

64',l 106

641 106

Expenditures:

Current Client supportive services Total Expenditures Excess of revenues over expenditures Fund balance beginning of year Fund balance end of year

$

L07


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

TEXAS WORKFORCE COMMISS ION Year ended September 30, 2O1O Grant Name:

Child Care Local Match

Grant Number:

0116CCM000 (756)

Grant Term:

October 1,2015 to December31,2016

Actual Budget Cost category: Direct care for certified Direct ca re for donated/transferred

Total cost category

$

2016

Prior years

Total

1,073,972

532,212

220,685

108,894

532,212 108,894

641J06

641,1 06

$ 1,294,6s7

--

108


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

Texas Department of Family and Protective Services Child Care

Grant Number:

0116CCP000 (766)

Grant Term:

September 1,2015 to December 31,2016

Actual

2016 Revenues: State grants Non-federal

$

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

Total

1,070,849

85,528

1,156,377

1,070,849

85,528

1,156,377

45,428

3,628

5,565

445

49,056 6,010

1,0't9,856

81,455

1

1,070,849

85,528

1J56377

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

Prior years

$

109

101 311


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Texas Department of Family and Protective Services Child Care

Grant Number:

01r6ccP000 (766)

Grant Term:

September 1, 2015 to December 31, 2016

Actual Budget Cost category: Administration for generaf 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 ]V-E Total cost category

$

$

2016

37,0'12

34,386

Prior years

Total

2,626 642

37,012

187

3,752

6,841

6,1 99

3,752 7,461

3,565 6,843

618

7,46',1

768,862

687,713

52,526

740,239

136,825 75,035 149,2't2

123,998

'12,827

71,298 136,847

3,737 12,365

136,825 75,035 149,212

849

85,528

1,156,377

1,185,000

t_

10

1

6,841


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

Texas Department of Family and Protective Services Child Care

Grant Number:

0117CCP000 (767)

Grant Term:

September 1, 2016 to December 3'1, 2017

Actual

2016 Revenues: State grants Non-federal

$

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

121 742

't21 742

121,742

5,'t64 115,945

5,164 633 115,945

121 742

121 742

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end ofyear

Total

121,742

633

Total Expenditures

Prior vears

$

111_


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Texas Department of Family and Protective Services Child Care

Grant Number:

01r7ccP000 (767)

Grant Term:

September 1, 2016 to December 31, 2O1T

Actual Budqet Cost category: Administration for general protective Administration for relative care Administration for Title lV-B Administration for Titte 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

$

$

Prior years

2016

4,229

4,229

788

788

240

240

540 726,641 166,389 48,451 't07 162

540 84,583 15,768

1,054,440

LL2

Total

4,229 788 240 540

84,583 15,768

4,790

4,790

10,804

10,804

121,742

12',t,742


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

CCDF Quality lmprovement Activity

Grant Number:

0116CCQ000 (776)

Grant Term:

October 1,2015 to October 31,2016

2016 Revenues: State grants Federal flow-through

$

Actual Prior years

Total

213,087

213,087

Total Revenues

213,087

213,087

Expenditures: Current Client payments Client training Subcontractor costs

75,474

75,148 62,465

75,474 75,148 62,465

2'13,087

213,087

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

$

113


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, 2016 Grant Name:

CCDF Quality lmprovement Activity

Grant Number:

0116CCQ000 (776)

Grant Term:

October 1,2015 to October 31 , 2016

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

2016

Prior

Vears

Total

$

163,892 57 758

155,329 57,758

155,329 57 758

$

221,650

213,087

213,087

LI4


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

lnfanVToddler Capacity and lnclusion Assistance and Activities to Assist Child Care Providers to lmprove euality

Grant Number:

011sCOr000 (78s)

Grant Term:

January'1, 2015 to December 31, 20'16

Actual Prior years

2016 Revenues: State grants Federal flow-through

$

Total Revenues Expenditures: Current Salaríes and benefits Travel lnternal service charges Miscellaneous and other costs lndirect cost allocation Client payments Client training

50,593

88,026

138,619

50,593

88,026

138,619

3,303

625

3,928

1,800

170

t0

1,970

3 98

264

658

13

19,989

87 130

756 24,569 107 't19

50,593

88,026

138,619

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

264

24,569

Total Expenditures

Total

$

115


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 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 31, 2016

Budqet Cost category: l&T capacity building - administration 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

$

1,095

2016

247

1,095

20,804

73 5,834 576 60 492

547 10,403

100,482

474 4,569 4,712 39,990

'100,482

138,619

50,593

88,026

138,619

547

10,403

5,288

116

Total

20,804

848

20,804

$

Actual Prior years

5,288


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

TEXAS WORKFORCE COMMISSION . OTHER PROGRAMS Year ended September 30, 2016

2015 2015 Choices Revenues: State grants Federal flow{hrough Non-federal

2016

2016

Choices

SNAP

$ 106,398

813,973 1 15,559

255,286 67,159

7,105

106,398

929,532

322,445

7,105

2,618 295

29,237 4,959

1,413

39 2,478

4,974 31,836

8,405 1,615 556 10,890

1

19

6

25,'t58

7,419

3,977

15,428 40,168 54,470

2,237 4,151

Total Revenues

Employment Services

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 Subcontractor costs Workforce center costs

1,479 5,1 00

4,792 775

30,789

3,125 63,378 1,875

Capitaloutlay

689,239

47,500

253,322 10,172

,158

302

1

Total Expenditures

106,398

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

125

$

LT7

929,532

322,445

7 105


2016 Employment Services

45,028

2016 Workforce Commission lnitiatives

Commission lnitiatives

,70,797

21,472

107,004

2017

2015

Workforce 2016

lncentive Award Choices

NCPCEP

Employment

117

45,028

70,914

6,766 5,200

435 7,344

3

66 6,990

10,000

21,898

1,448,961 236 787

160,956

21,898

1,685,748

1,743

142

53,952 2'l 472

7,218

893 1,165 7,033 1,598 2,174 267 20,237

50,324

12,962 2,020

14,390 61,726 29

265

33,760

3

1,180

Total

52,450 41,914 110,596

3,125 6,396 16,406

53,272

1,209,199 83,706 12 577

21,472

160,956

21,898

1,685 ,748

2,439

625 45,028

19,471

4,295

114,332 5,314 6,197

8,779

70 914

1l_ B


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Temporary Assistance for Needy Families/Choices

Grant Number:

0r 1 5TAN000 (805)

Grant Term:

October 1,20'14 to October 31,2015

Actual Prior years

2016 Revenues: State grants Federal flow-through

$

106,398

846,319 92 429

952,717

106,398

938,748

'1,045,146

2,618 295

29,982

32,600

4,166

39

1,655 31,561 35

4,461 1,694 34,039

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

2,478 1

25,158

3,977 1,479

9,425 15,419 20,283

5,100

80,928

245 63,378 1,875

Capitaloutlay 106,398

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end ofyear

676,911 49,047 19 091

Total Expenditures

Total

$

LT9

938,748

92,429

36 34,583 19,396 2',t,762

86,028 245 740,289 50,922 19,091

146


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Temporary Assístance 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 Subrecipient operating costs Support services-other than transportation Support servíces-tra nsportation Su pport services-work-related incentives Work subsidy Total cost category

$

$

2016

Actual Prior years

Total

95,510 803,353 5,607

8,452

69,1 33

88,438

714,915 5,607

19,707

1,200

18,507

19,707

3',1,062 30,1 02

1,720

29,342

1,592

28,510 43,655

31,062 30,102 46,658 8,768

46,658 8,768

3,003

22,304

1,488

1,063,071

L20

505

_1_q6,99q_

8,263 20,816 938,748

77,585 803,353 5,607

22,304 1,045,146


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

Temporary Assistance for Needy Families/Choices

Grant Number:

01 16T4N000 (806)

Grant Term:

October 1,2015 to October 31,2016

Actual Prior years

2016 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 WĂ´rkforce center costs

813,973 115,559

813,973 115,559

929,532

929,532

29,237

29,237

4,959

4,959

4,974

4,974

31,836

31,836

19

19

7,4't9 15,428 40,168 54,470 3,125 689,239

7,419 15,428 40,168 54,470 3,125 689,239 47,500

47,500

Capitaloutlay

158

'l 158

929,532

929,532

1

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

Total

$

T2L


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, 2016 Grant Name:

Temporary Assistance for Needy Families/Choices

Grant Number:

0116TAN000 (806)

Grant Term:

October 1,2015 to October 31,2016

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

$

$

20'16

Actual Prior

years

Total

73,413 742,827

67,882

67,882

706,350

3,125 4,175

3,125 4,175

706,350 3,125

4,175 19,0r5

19,015

19,015

34,312

34,3',12

18,329

18,329

29,189

29,1 89

6,952 43,411

6,952 40,203

34,312 18,329 29,189 6,952 40,203

974,748

_929,532

929,532

r22


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Supplemental Nutrition Assistance Program Employment & Training

Grant Number:

01 165NE000 (816)

Grant Term:

October 1,2015 to September 30, 2016

Actual 2016 Revenues: State grants Federal flow-through Non-federal

$

Total Revenues

Prior years

Total

255,286 67 159

255,286

322,445

322,445

8,405 1,615 556 10,890 b 2,237

8,405 1,615 556 10,890

67 159

Expenditures:

Current Salaries and benefits

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

4,151 30,789 253,322 10,172

30,789 253,322 10,172

302

302

322,445

322,445

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

Fund balance end of year

6

2,237 4,151

$

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, 2016 Grant Name:

Supplemental Nutrition Assistance Program Employment & Training

Grant Number:

01 16SNE000 (816)

Grant Term:

October '1,2015 to September 30, 2016

Budget Cost category: Administration Direct program-core/intensive seryices Monitoring Program management & support Subrecipient operating costs Support servĂ­ces-other than transportation Support services-transportation ABAWD administration ABAWD direct prog ram-core/intensive services ABAWD program management & support ABAWD subrecipient operating costs

Total cost category

$

20,498 104,170 1,250

9,926 94,917 1,250

Actual Prior years

Total

9,926 94,917 1,250

2,173

2,173

2,173

4,487

4,487

4,487

10,461

10,461

10,461

20,328

20,328

12,479 156,899

12,479

20,328 12,479

156,899

156,899

2,204

2,204

2,204

7,321

7,32'l

7,32'l

322,445

322,445

s 342,270

r24

2016


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

WP Employment Services

Grant Number:

011swPA000 (83s)

Grant Term:

October 1,2014 to December31,2015

Actual Prior years

2016 Revenues: State grants Federal flow{hrough

$z

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

105

89 122

96,227

7 105

89,122

96,227

1,413

6,841

8,254

125 4,792 775

71

5,661

5,786

8,865 7,279

13,657

37,981

Capitaloutlay 7,105

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

71

235 r9,989

Total Expenditures

Total

$

I25

8,054

235 19,989 37,981

2,200

2,200

89 122

96,227


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

TEXAS WORKFORCE GOMMISSION Year ended September 30, 2016 Grant Name:

WP Employment Services

Grant Number:

01

Grant Term:

October'1, 2014 to December 31, 2015

15WPA000 (835)

Actual Budset 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

$

19,354 39,891

20't6

Prior years

2,313

18,734

30

38,168 3,222

5,000 5,200

r,500

731

5,385 2,647 25,000

5,385 2,647 20,235

Total cost category

4,762

Total

21,047 38,198 3,222 731 5,385 2,647 24,997 96,227

L26


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

WP Employment Services

Grant Number:

0116WPA000 (836)

Grant Term:

October 1,2015 to Decembeยก31,2016

2016 Revenues: State grants Federal flow-through

$

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

45,028

45,028

45,028

6,766 435

6,766

66 6,990 6,396

435 7,344

16,406

66 6,990 6,396 16,406

625

625

45,028

45,028

Capitaloutlay

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

Total

45,028

7,344

Total Expenditures

Actual Prior years

$

L27


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, 2016 Grant Name:

WP Employment Services

Grant Number:

0116WPA000 (836)

Grant Term:

October 1,2015 to December31,2016

Actual Budget Cost category: Administration Direct program-core/intensive services TAN administration TAN direct program-core/intensive services Total cost category

2016

Prior years

Total

$

22,777 37,261 69 5,973

21,166 23,862

21,166 23,862

$

66,080

45,028

45,028

T28


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

Workforce Commission lnitiatives

Grant Number:

0r16wcr000 (846)

Grant Term:

October 1,2015 to December31,2016

Actual Prior years

2016 Revenues: State grants Federal flow-through

$

70,797

70,797

117

117

70,914

70,914

5,200

5,200

3 10,000 53,272

10,000 53,272

2,439

2,439

70,914

70,914

Non-federal

Total Revenues Expenditures: Current Travel Supplies and materials Miscellaneous and other costs Subcontractor costs Workforce center costs Total Expenditures Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

Total

$-

L29

3


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce Commissíon lnitiatives

Grant Number:

0116WCt000 (846)

Grant Term:

October 1,2015 to December 31,2016

Budget Cost category: AEL integration event Leadership academy initiative Red, white and you TVLP operatíng grant activities Youth career fair initiative Total cost category

$

s

2016

Actual Prior years

Total

30,000 5,200 1,500 2,647 35,000

27,628 5,200 439 2,647 35,000

27,628

74,347

70,914

70,9"t4

130

5,200 439 2,647 35,000


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

TEXAS WORKFORCE COMM ISSION Year ended September 30, 2016 Grant Name:

Workforce Commission lnitĂ­atives

Grant Number:

0116WCt001 (847)

Grant Term:

May 17,2016 to September 30,2017

2016 Revenues: State grants Federal flow-through

$

Total Revenues

Actual Prior vears

Total

21,472

21,472

21,472

21,472

7,218

7,218

Expenditures:

Current Supplies and materials Miscellaneous and other costs Subcontractor costs

1,180

1,180

8,779

Capitaloutlay

4,295

8,779 4,295

21,472

21,472

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

$

131


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Workforce Commission nitiatives

Grant Number:

0116WCr001 (847)

Grant Term:

May '17,2016 to September 30,2017

I

Budget Cost category: Accessability standards Child care conference Foster care youth conference Labor market & career information Leadership academy initiative Red, white and you TVLP operating grant activities Youth career fair initiative Total cost category

$

16,879

2016

Actual Prior years

Total

12,693

't2,693

2,647 50,000

8,779

I 779

116,271

21,472

21,472

1,526 3,519

35,000 5,200 1,500

$

1,32


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

TEXAS WORKFORCE COMM ISS ION Year ended September 30, 2016 Grant Name:

Non-Custodíal Parent Choices Program

Grant Number:

01

Grant Term:

September 1,2015 to September 30, 2016

16NCP000 (896)

2016 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 maíntenance Miscellaneous and other costs lndirect cost allocation Client payments Client supportive servíces Subcontractor costs Workforce center costs

107,004 53,952

394

160,956

394

Total Expenditures

107,398

53,952 161,350

1,743

893 1,165 7,033 3 1,598

893 1,165 7,033 3

2,174

2,174

I,598 267 394

20,63',1

114,332 5,314

114,332

6,197

6 197

160,956

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

Total

1,743

267 20,237

Capitaloutlay

Actual Prior years

$

133

5,314

394

161 350


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Non-Custodial Parent Choices Program

Grant Number:

0116NCP000 (896)

Grant Term:

September 1, 2015 to September 30, 2016

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

$

12,100 120.,125

2,258 6,475 2,098 12,696

5,837 267

$

161,856

L34

2016

Prior years

1',t,594

11,594 120,'t25

120,125

2,258 6,475 2,098 12,302 5,837

2,258 6,475 2,098

394

12,696 5,837 267

394

161,350

267 160,956

Total


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

TEXAS WORKFORCE COMMISSION Year ended September 30, 2016 Grant Name:

Performance I ncentive Award Choices Employment

Grant Number:

01

Grant Term:

January 1,2015 to December31,2015

15PA8000 (975)

Actual

2016 Revenues: State grants Federal flow-through

$2r

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

Prior years

898

8j02

30,000

21,898

8,102

30,000

142

359 148 132

501

2,020 265 '19,471

Capitaloutlay Total Expenditures

21 898

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

Total

$

135

't48 2,152

30 82 5,000

24,471

2,351

2 351

8,102

30,000

30 347


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, 2016 Grant Name:

Performance lncentive Award Choices Employment

Grant Number:

01

Grant Term:

January 1,2015 to December31,2015

15P48000 (975)

Budget Cost category: Administration Direct program-core/intensive services

$

Total cost category

$

2016

Actual Prior years

Total

3,000 27 000

2,427

573

3,000

19,471

7 529

27,000

30,000

21,898

8j02

30,000

l_

35


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, 2016 2016 Area Agency on Aginq Revenues: State grants Federal flow{hrough

$

Non-federal funds Grant matching PRPC cash match Program income-PRPC Program income-subcontractor Local cash and in-kind Total Revenues

1,614,053 140,534

2016 Area Agency on Aqino (MtPPA)

19,326

Total

1,633,379

140,534

24,480

24,480

7,891 116,714 816,802

116,714

2,720,474

7,891 816,802

't9,326

2,739,800

Expenditures:

Current Salaries and benefits

544,990

Travel

'19,099

Supplies and materíals lnternal service charges Miscellaneous and other costs lndírect cost allocation Client supportive services Local cash and in-kind Subcontractor program income costs

1,626

4,344 140,807 49,067 92,893 1,078,966

2,131

2,109

Excess of revenues over expenditures Fund balance beginning of year $

L37

145,586 51 ,198 95,002 1,078,966

673,594 116,714

116,714 2,720,474

553,671 20,725

4,344 4,779

673,594

Total Expenditures

Fund balance end of year

8,681

19 326

2,739,800


PANHANDLE REGIONAL PLANNTNG 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, 2016 Grant Name:

2016 Area Agency on Aging

Grant Number:

539-16-0001-00001 (506)

Grant Term:

October 1,2015 to September 30, 2016

Actual20l6

Budqet

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

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs I ndirect cost allocation Client supportive services Local cash and in-kind Subcontractor program income costs

1,614,053 140,534

32,364

24,480

12,725

144,478 722,311

7,891 116,714 816,802

2,787,601

2,720,474

617,757 18,008

544,990 19,099

7,620

4,344

139,886 35,777 1,066,961

140,807 49,067 92,893 1,078,966

653,944

673,594

78

116 714

2,787,601

2,720,474

103,170

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

r,735,189 140,534

$

138


PANHANDLE REGIONAL PLANNING COMMISS¡ON Supplemental Schedule of Expenditures by Service Category and Changes in Fund Balance

TEXAS DEPARTMENT OF AGING AND DISABILITY SERVICES Year ended September 30, 2016

Federal State

and Revenues: State grants Federal flow{hrough Non-federal funds Grant matching

$

Program lncome

1,614,053

140,534

140,534 24,480

24,480 7,891

816,802

816,802

7,891

Program income-subcontractor

116,714

Local cash and in-kind

Total Revenues Expenditures: Current Administration Ombudsman lnformation, Referral & Assistance Care Coordination Legal Assistance Legal Awareness Caregiver - Education and Training Caregiver - Support Coordinatíon 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 Data Management Legal Assistance Under Age 60 Caregiver - lnformation Services Voucher - Caregiver Respite Care Evidenced Based lntervention

1. 754,587

't24,605

116,714

841,282

2,720,474

88,441

29,480

117,921

154,410

2,471

156,881

87J32

87,132 69,852

69,852 134,544

3,312

137,856 119,091

208

3,441 39,458 622,613 794,211

119,091

3,233 39,458 337,210 340,885 75,141 26,438 22,600 2,550 206

61,879 51,795 3,040

223,524 401,531

21,110 25,982

99,291

7,003 888

10,837 1,100

40,440 4,538

14,831

14,831 1,553

665 48,579

2',t,958 375

54,874 18,269 28,731 3,295 23,884

Excess of revenues over expenditures

Fund balance beginning of year $

r_39

62,880 86,821

86,82',1

1,754,587

52í20 206

888 14,301

Total Expenditures

Total

1,614,053

PRPC cash match Program income-PRPC

Fund balance end ofyear

Other Non-Federal

56,652

78,610 375 54,874 18,269

1,000

29,731

3,295 23,884 124,605

841,282

2,720,474


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, 2016 Grant Name:

2016 Area Agency on Aging (MIPPA)

Grant Number:

539-16-0001 -00001 (536)

Grant Term:

October 1,2015 to September 30, 2016

Actual20l6

Budget Revenues:

State grants Federal flow-through

$

Total Revenues

19,326

19,326

19,326

19,326

12,392

8,681

Expenditures:

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

1,000

-2,605

1,'t78 151

't9,326

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

$

L40

1,626

4,779 2,',l31 2 109 19,326


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, 2016 Grant Name:

2016 Area Agency on Aging (MIPPA)

Grant Number:

539-1 1-0006-00001 (536)

Grant Term:

October 1,2015 to September 30, 2016

Actual2016

Budget Revenues: State grants Federal flow-through

$

Total Revenues

'19,326

19 326

't9,326

19,326

19,326

19,326

19,326

'19,326

Expenditures:

Current Legal Awareness

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

$

L4r


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, 2016

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

2015

2016

9-1-1

9-1-1

ç220,O78

1,231,229 2,007

109,515

1,560,822 2,007

708

'118

826

944

109,633

1,563,655

288,713

29,951

318,664

15,836

1,439 3,417 9,580

Total Revenues

2017 9-1-1

Total

Expenditures:

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

Capitaloutlay Total Expenditures

4,342

17,275

36,119 118,299 560

1,582

16,870

115

18,567

726

56,233

204,056 9,372

700,314

5,452 59,679

62,411 964,049 27 721

r09,633

1,563,655

220,078

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

28,360 108,709 560

$-

r42

18,349 1

944


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, 2016 Grant Name:

9-1-1 Management and Planning

Grant Number:

(215)

Grant Term:

September 1,2014 to August 31, 2017

Actual Budqet Revenues: State grants Non-federal funds Local cash

$ 2,631,065

2016

Prior years

Total

220,078

2,314,645 706

2,534,723 706

628

628

lnterest income Total Revenues

2,631,065

220,078

2,315,979

2,536,057

274,992 23,923

274,992 23,923

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 expendĂ­tures

298,392 15,325

7,112 118,526

4,342

5,033

1,582

54,438 1,708,152 424,087

726

6,887 53,589

204,056

1,146,36'l

9,372

678,574

1,350,417 687,946

2,631,065

220,078

2.31 5,979

2,536,057

19,885 115,681

429

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

15,543 115,681

$

L43

429 8,469

54,315


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, 2016 Grant Name:

9-1-1 Management and Planning

Grant Number:

(216)

Grant Term:

September 1,2015 to August 31,2018

2016

Budget Revenues: State grants

Non-federal funds

$

1,700,s58

1,231,229

years

18,108

Total

2,007

1,349,337 2,007

708

708

1,700,558

1,233,944

1,352,052

311,546

288,713

24,948

313,661

20,500

15,836

7,516

28,360

30,255

132,967

108,709 560 16,870

956 1,895 12,587

't21,296

165

17,035

Local cash

lnterest income Total Revenues

Actual Prior

1

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

4,888 58,484

56,233 700,314 18,349

1,164$57

Capitaloutlay Total Expenditures

1,

700,558 ,233,944

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

$

L44

1

16,792

560 4,968

61,201

72,589

772,903 18,349

1 1 8,

108

1

052


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, 201G Grant Name:

9-1-1 Management and Planning

Grant Number:

(217)

Grant Term:

September 1,2016 to August 31,2019

Actual 2016

Revenues: State grants Non-federal funds lnterest income

$

Total Revenues Expenditures: Current Salaries and benefits Travel Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation 9-1 -1 system expenditures

2,045,107

109,515 118

2,045,107

109,633

357,135

29,951

20,500

1,439 3,417 9,580

10,000 126,621 18,788

Capitaloutlay

115

65,298

5,452

1,159,190

59,679

287,575

Total Expenditures

2,045,107

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

145

109,633


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

TEXAS DEPARTMENT OF PUBLIC SAFETY Year ended September 30, 2016 Regional 2014 State Homeland Security Grant Program

Regional Mass Notification lnitiative Project

Hazard Mitigation Planning Project

Safe Room Construction Rebate Program

Revenues:

Total

State grants Federal flow-through

Grant matching PRPC cash match

$

478,570 1,490

38,257 655,116 1,173,433

Local cash

(7,563)

Total Revenues

478,570

1,490

655 116

1,165,870

1,383

Expenditures:

Current Salaries and benefits

112,841 3,055 607

Travel

Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Subcontractor costs Local cash and in-kind

Capitaloutlay

20,544

1,515

618

11,470

1,565 16,953 128,172

69 194

252

't14,224 3,055 607 34,147 1,886

76

(288)

30 ,000

1,605 630,616

788,500

194,833

ĂŻotal Expenditures

478,570

194,833

1,490

30,694

Excess of revenues over (under) expenditures

Fund balance beginning of year Fund balance end of year

$

:

L46

18,828

645,326

1.'l s6,080

9,790

9,790

10,359

10,359

20,149

20,'t49


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, 2016 Grant Name:

State Homeland Security Grant Program

Grant Number:

EMW-20 1 4-5S-00029 (405)

Grant Term:

September 1,2014 to May 31,2016

Actual

Budget Revenues: State grants Federal flow{hrough

Prior

years

Total

$ 801,529

478,570

322,959

801,529

801,529

478,570

322,959

801,529

185,294 17,799

112,84'l

3,055 607 20,544

77,349 7,692 162 20,902

190,190 10,747 769

114,922

1,565 16,953 128,172 194,833

798 13,095 158,734 44,227

239,060

801,529

478,570

322,959

901,529

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

697 36,433 5,637

I

30,151

410,596

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

2016

$

L47

41,446 2,363 30,048 286,906


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, 2016 Grant Name:

Regional Hazard

Grant Number:

DR-1791-210 (440)

Grant Term:

August 25,20'10 to August 28,2018

Budqet Revenues: State grants Federal flow{hrough Localcash and in-kind

$

Total Revenues

169,627 56,543

M

itigation Planning Project

2016 1,490

226,170

Actual Prior

years

Total

124,299 51 016

125,778 51,016

175,304

't76,794

Expenditures:

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

36,420 13,328 14,518

I

1,515

42,453 4,099 552 39,628 3,878

42,453 4,099

552 41,143 3,947

15,600

69

194

11,O17

11,211

(288)

2't,280 51,016

20,992

Local in-kind

13,262 75,000 56,542

51,016

CapitalOutlay

1,500

1,381

1,381

I

Total Expenditures

226,170

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

$

148

1,490

175,304


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, 2016 Grant Name:

Hazard Mitigation Project - Mass Notification

Grant Number:

DR-1791-130 (461)

Grant Term:

September 13,20'10 to May 31,2017

Actual Budget Revenues: State grants Federal flow{hrough PRPC cash match Localcash and in-kind

$

Total Revenues

2016

785,524 23,847 237,994

38,257

1,047,365

30,694

Prior

years

7't6,218 23,847 245,901

Total

754,475 23,847

238,338 1,016,660

Expenditures:

Current Salaries and beneflts Travel

9,253

9,253

142

142

Supplies and materials lnternal service charges Miscellaneous and other costs lndirect cost allocation Subcontractor costs

2,342 3,781

2,342 4,399 24,850

Local in-kind

Total Expenditures

3 592

618

431

76 30,000

1,038,842 4,500 1,O47,365

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

$

I49

30,694

24,850 4,938 881,108 59,552 985,966

5,O14 911,108 59,552 1.01 6,660


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, 2016 Grant Name:

Safe Room Construction Rebate Program

Grant Number:

DR 1791-234 (451)

Grant Term:

November 10,2010 to November 10,2018

Budqet Revenues: State grants Federal flow{hrough

2016

$ 3,075,000

Total Revenues

3,075,000

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

2. 980,949

Total Expenditures

3,075 ,000

Excess of revenues over (under) expenditures

Actual Prior years

Total

2,419,884

3,075,000

2,419,884

3,075 ,000

15,266 451

1,383

13,883 451

15,266

61,4't6 10,247

I,605

49,946 6,419 8,642

61,416

6,671

11,470 252 630,616

2,330,'t84

451

6,671 10,247

2,960,800 3,054,851

10,359

20,149

10,359

20,149

Fund balance beginning of year Fund balance end of year

$

150


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

OFFICE OF THE GOVERNOR HOMELAND SECURITY GRANT DIVISION Year ended September 30, 2016

Regional

Statement of Work Planning Project

RegionalSHSP PANCOM M&O Project

PARIS Maintenance Project

Revenues: State grants

$

Federal flow{hrough Total Revenues

89,174

123,824

25,892

89 174

123,824

25 892

58,604 8,566

20,685

Expenditures:

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

157

10,783 1,332 9,732

3,832 5,493 3,676

38

90,1 38

4 25,850

123,824

25,892

CapitalOutlay Total Expenditures

89 174

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

$-

151


Non-EMPG Emergency Operations Plan Update Project

Regional AFIS Proiect

RegionalLETPA PANCOM

M&O Project

38,861

26,435

40,454

38,861

26ยก35

40,454

8,042

Total

344,640

87,331

8,566 157

143

1,177

18

144

38,700

1,346 2,164 1,415 27,487

25,114 38 861

26,435

40

454

17,3'19 g,ggg 14,989

182,175 25 114 344 640

L52


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, 2016 Grant Name:

RegĂ­onal Statement of Work Planning Project

Grant Number:

2940901 (406-640000)

Grant Term:

October 1,2015 to September 30, 2016

Budget Revenues: State grants Federal flow-through

$

Total Revenues

Actual2016

8e,174

174

89 174

89 174

58,604 9,129 200 10,329

58,604 8,566

Expenditures: Current Salaries and benefits

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

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

,180

9 732

9,732

89 174

89,174

1

Total Expenditures

$

l_

53

157

10,783 1,332


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, 2016 Grant Name:

Regíonal PANCOM M&O Project

Grant Number:

2940401 (406-640001

Grant Term:

September 'l , 2015 to May 31,2017

)

Actual Budqet Revenues: State grants Federal flow{hrough

2016

Prior years

Total

$217,735

123,824

1,423

125,247

217,735

123,824

1,423

125,247

93,680 5,145

20,685

20,685

3,832

3,832 5,493 3,676

Total Revenues

Expenditures: Current Salaries and benefits

Travel Supplies and materials

lnternal service charges Miscellaneous and other costs ndirect cost allocation Subcontractor costs I

Total Expenditures

72 15,107 5,856 16,275

5,493 3,676

91,600

90,1 3g

217,735

123,824

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

$

1-54

1,423

1,423

91 561

125,247


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, 2016 Grant Name:

PARIS Maintenance Project

Grant Number:

2940801 (406-640002)

Grant Term:

September 1,2015 to February 28,2017

Budget Revenues: State grants Federal flow-through

$

Total Revenues

Actual2016

54,602

25,892

54,602

25,892

2,505

3B

Expenditures: Current

lnternal service charges Miscellaneous and other costs lndirect cost allocation Subcontractor costs

80

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

$

1_

55

317

4

51 700

25,850

54 602

25,892


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, 2016 Grant Name:

Non-EMPG Emergency Operations Plan Update Project

Grant Number:

2940701 (406-640003)

Grant Term:

January 1,2015 to November 30, 2016

Budget

Actual2016

Revenues: State grants

Federal flow-through

$

Total Revenues

48,704

38,861

48,704

38,861

7,909 816

143

Expendítures:

Current Salaries and benefits lnternal service charges Miscellaneous and other costs ndírect cost allocation Subcontractor costs

187

I

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

$

156

1,092

18

38 700

38,700

48 704

38,861


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, 2016 Grant Name:

RegionalAFlS Project

Grant Number:

2941001 (406-640004)

Grant Term:

September 1,2015 to August 31,2016

Budget Revenues: State grants Federal flow-through

$

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

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

$

157

Actual2016

26,435

26,435

26,435

26,435

1,129

1,177

39 153

144

25 114

25 114

26,435

26,435


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, 2016 Grant Name:

Regional PANCOM M&O Project

Grant Number:

2940301 (406-640005)

Grant Term:

September 1,2015 to April 30,2017

Actual Budget

Revenues: State grants Federal flow-through Total Revenues

2016

Prior

year

Total

$1 86,473

40,454

562

186,473

40,454

562

57,549

8,042

8,042

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

28 12,939 513 10,419 41,600 61,600

1,346 2,164 1,415 27,487

562

1,346 2,164 1,415 28,049

Total Expenditures

186,473

40,454

562

41,016

I

1,825

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

$-

158


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, 2016 2016 Regional Water Plan

Revenues: State grants Non-federal funds lnterest income

$

Total Revenues

Agricultural

Water Plan

Conservation

63,070

2,394

263

73

63,333

2,467

424 348

200

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

62,452

Total Expenditures

63,333

Water

223

109

230 2,037

223

$-

l_59

65,687

66,023

142

624 57

635

2,146 24

Fund balance beginning of year

Total

336

142

Excess of revenues over expenditures

Fund balance end of year

2021 Regional

24

62,452 2,467

223

66,023


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, 2016 Grant Name:

2016 Regional Water Plan

Grant Number:

1148301312 (232)

Grant Term:

June 22, 2011 to March 31, 2016

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

$ 544,583

2016

years

Total

63,070

478,209

541,279

263

35

298

478,244

541,577

544,583 63,333

Total Revenues

PrĂ­or

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

$

160

2,842 4,675

424 348

2,419 4,327 12,742

2,942 4,675

10,357

109

521,209

62,452

458,757

521,209

544,583

63,333

478,244

541,577

12,951


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, 2016 Grant Name:

2021 Regional Water Plan

Grant Number:

154830182e (235)

Grant Term:

April 10,2015 to March 31,2021 Actual

Budget 20'16 Revenues: State grants

Non-federal funds lnterest income

g

77,520

2,394

Prior

years 313

2,707 73

313

2,780

200 230 2,037

313

200 230 2,350

2,467

313

2,780

73

Total Revenues

77,520

Total

2,467

Expenditures:

Current Travel

2,000 200 230

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

19,570 55,520

Total Expenditures

77,520

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

$

161


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, 2016 Grant Name:

Ag ricultu ral Water Conservation Program

Grant Number:

1213s81481 (263)

Grant Term:

June

21

,2012 to May 31,2016 Actual

Budget

2016

Prior

years

Total

Revenues:

State grants Non-federal funds

$

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

200,000

223

199,042

199,265

200,000

223

',t99,042

199,265

8,222 2,000

1,799

57

5,796

2,183

24

180 000

223

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

142

$-

]-62

23,634 2,743

23,776 2,800

151

151

3,248 169,266

3,272 169,266

199,042

199,265


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, 2016

Revenues: State grants Federal flow{hrough Non-federal funds Program income-PRPC

2016

RegionalVictim

Law Enforcement Education & Training

Services Training & Education

Total

93

$

103,225

8,440

Total Revenues

93

103,225 8,440

1,665

93

11',1,758

23,33'l

74

23,405

11

Expenditures:

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

1,752

Total Expenditures Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

$-

163

1,752

5,436 3,739 77,407

10

111,665

93

9

5,445 3,749 77,407

111,758


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, 2016 Grant Name:

2016 Law Enforcement Education and Training

Grant Number:

1426915 (246)

Grant Term:

September 1,2015 to August 31,2017

Budget Revenues: State grants Non-federal funds Program income-PRPC

9216,173 12,000

Total Revenues

228,173

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

46,983 't,752 8,000

6,735 164,703

I

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

$

L64

2016

Actual Prior

103,225

8,440

111,665

23,331

years

Total

6,920 420

110,145 8,860

7,340

119,005

1,942

25,273

472

5,908 4,035 82,037

1,752 5,436 3,739 77,407

4,630

11't,665

7,340

1,752 296


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

OFFICE OF THE GOVERNOR CRIMINAL JUSTICE DIVISION Year ended September 30, 2016 Grant Name:

Regional Victim Services Training and Education

Grant Number:

3138801 (277)

Grant Term:

September 1,2016 to August 31,2017

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

Actual2016

51,269 29 165

93

80,434

93

Salaries and benefits lnternal service charges

1,995

74

582

lndirect cost allocation Subcontractor costs

5,508

9 10

$

Total Revenues Expenditures:

Current

43,184 29,165

Localcash, in-kind Total Expenditures

80,434

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end of year

$

165

93


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

TEXAS DEPARTMENT OF TRANSPORTATION Year ended September 30, 2016 2016 Federal Planning Revenues: State grants Federal flow-through

Total

44,767

7,017

51

784

44 767

7 017

51

784

30,1 08

8,722

5,289 943

35,397 9,665

161

19

180

4,776

766

5,542

$

Total Revenues

2017 Federal Planning

ExpendĂ­tures:

Current Salaries and benefits lnternal service charges Miscellaneous and other costs I ndirect cost allocation

Subcontractor costs

1,000

Total Expenditures

44 767

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

$

166

7 017

I

000

51

784


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, 2016 Grant Name:

2016 Federal Planning

Grant Number:

0000007767 (386)

Grant Term:

September'1, 2015 to August 31, 2016

Budget Revenues: State grants Federal flow-through

$

Total Revenues

49,400

44,767

Total Expenditures

years

Total

49,400

4,633

49,400

30,108

3,249

33,3s7

8,722

868

161

10

5,281

4,776

506

1,000

1,000

9,590 171 5,282 1 000

30,403 1,045 11,671

Subcontractor costs

Actual Prior

4,633

49,400

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

49,400

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

2016

$

L67

4,633

49,400


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, 2016 Grant Name:

20'17 Federal Planning

Grant Number:

51R08010417 (387)

Grant Term:

September 1,2016 to February 28,20'17

Actual2016

Budqet Revenues:

State grants Federal flow{hrough

$

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

7,017

56,200

7,017

37,974 3,114

5,289

8,089

943

6,023

766

19

I

Capitaloutlay

1,000

Total Expenditures

56,200

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

56,200

$

r-68

7 017


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, 2016 Grant Name:

Solid Waste - Regional Coordination

Grant Number:

582-16-60660 (476)

Grant Term:

September 1,2015 to August 31,2017

Revenues: State grants Non-federal funds lnterest income

$

Total Revenues

Actual

years

Total

162,657 275

6,535

169,192

510

785

353,688

162,932

7

70,603 13,376

31,1 83

Budqet

353,688

2016

Prior

045

169,977

Expenditures:

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

595 12,475 16,781

Total Expenditures

35,377 6,817

11,535

940

12,475

2,693

217

2,910

6,308

769

195

13,942 225,916

105,'126

353,688

162,932

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

4,194 925

5,892

$

L69

195

7,O77

105 126

7,045

169,977


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, 2016 Grant Name:

2014 Planning Assistance Grant

Grant Number:

08-83-04942 (314)

Grant Term:

January 1,2014 to Decembe¡31,2016

Actual

Budget

2016

Prior

years

Total

Revenues:

Federalgrants Local cash Total Revenues

$ 180,000

77,143

75,000 3,219

105,000

141,632

180,000 144,851

257,143

78,219 246,632

324,851

159,051

47,557

220,069

Expendítures:

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

12,859 804

47,083 9,295 28,062

1,950

303

10,064 312

15,198

28,713

43,91',|

4,969

8,975

13,944

8,536

26,780 1,235

35,316

I

Capitaloutlay Total Expenditures

257,143

Excess of revenues over expenditures

Fund balance beginning of year Fund balance end ofyear

$-

l-70

172,512 8,114

79,219

246,632

1,235 324,951


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, 2016 Grant Name:

2016 Aging and Disability Resource Center (ADRC)

Grant Number:

(546-65401 0, 654020, 654030)

Grant Term:

October 1,2015 to September 30, 2016 Budget

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

$

Total Revenues

Actual2016

25,000

14,449

16,088

16,088

41,088

30 537

18,645

14,159

3,776

1,772 39

Expenditures:

Current Salaries and benefĂ­ts

Travel Supplies and materials

500 11,183

lnternal service charges Miscellaneous and other costs lndirect cost allocation Total Expenditures

6,986 4,249

4,484

3,332

41 088

Excess of revenues over expenditures Fund balance beginning of year

Fund balance end of year

2,500

$

1,7 L

30,537


OTHER SU PPLEMENTARY

L72

IN

FORMATION


PANHANDLE REGIONAL PLANNING COMMISSION Combined Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Year Ended September 30, 2016 Maior Funds

Texas Depertment of Aging

Texas Workforce Commission Actual

Budqet

Emergency

Actual

Communications Actual

Budoet

$

12,640,820

10,198,B64

't,612,'.t75

2,613,328

140,740

140,534

46,1 38

722,3't'l

816.802

14,000

7,891 116,714

1,208,180

76,000

't44,478

1,633,379 1,700,558

1,560,822 2,OO7

826

13.925

,000 12,858,330 2,633,704 2,715,320

478,484 25,772

472,763 30,570

500

16,578

323,865

314,568

1,700,558

1,563,655

318,664

565,860 12,950 4,250 154,430

553,671 20,725 145,586

311,546 20,500 7,516 't32,967

33,339

51 ,1 98

4,888

4,344

75

32,900 9,137,640

73,504 8,392,323

3,553,527 237,663

1,066,961

1,078,966

729,644

790,308

17,275

36,119 1

r 8,289

560 18,5ô7

3,229,827 't79,761

1:t64657 13,790,35'l

15,101 12.725

134,649

133,260

66,270 28,157

24,480

(133,260)

(e4,427)

(95,002)

,070

(134,64s) (134,649)

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

on State

and D¡sab¡l¡ty Services

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 income lnternal service fund charges Miscellaneous Total revenues Current expenditures: Salaries and benefits Travel Supplies and materials lnternal service charges Equipment rental and maintenance Miscellaneous and other costs Client payments, tra¡ning and support¡ve services Local cash, in-kind and program income Subcontractor costs Workforce center costs 9-1-1 system expenditures Building occupancy Capital outlay Total expend¡tures Excess (defìciency) of revenues over expenditures Other f¡nanc¡ng sources (uses): Transfers from other funds Transfers to other funds

Commission

$

L73

n 33,260)

2,567,434 2,644,798 70,522

964,049

1,642,074

27,72'l 1,501,244

58,484

62,411

(58,484) (66,270) (70,522\ (58,484)

(62,411)

(62,41't\


Other Funds Budqet Actual

Proprietary Funds Actual

Budqet

Totals lmemorandum onlv) Actual

Budoet

60,000

75,000

60,000

75,000

1,514,609 394,640 651,668

I,584,399 347,657 680,807

15,767,604 3,444,118

13,4't6,642 4,662,341 1,545,754

1,449,979

32,156

14,000

68,000

68,380

144,478 68,000 7,942

18,250

11,424

12,000

24,750 2,824,573

7.942

2,719,167 942,929 76,716 't7,967 271,102

962,'162 75,117 21,343 252,712

't62,449

172,098

7,942

18,250

840,375 220

890,306

848,537 2't,868,735

529,282

484,7'14 10,386

2,828,101 142,878

2,791,974

't7,196

35,883

95,580 831,155

77,059 87,405

882,364 24,250 380,827

6,940 5,650 24,250 't47,251

1,347,096 1,328,345 36,000

2,881,359

234,008 3,045,785

41

,978

158,965

119,912

908,338

838,650

882,364 12,000

729,644 4,936,623 237,663 1164,657 't58,965 63,100

n 62,192)

(221,212)

293,560 (28,157)

('149,24e)

(6,000)

265,403

202 733

(6,000)

63,460

103,21',|

(18,479)

(24,032)

73,347

2,352,403

61,354

61 ,354

2,333,924

37,322

134,701

2,455,614

7,942 12,250 840,375 24,970 20,810,415

882,364

10,204,601

63,1 00

40,047 116,714 68,380

(18,032)

9,887 63,460

351,98.1

21. 789,556 79,'179

154,O73

77,694 402,772 9,471 ,289 790,308 4,600,150 179,761 964,049 119,912 276,830 20,755,547 54,868

321.717 (321,717)

439,921 (439,921)

79,179

54,868

2.41

3,757

2,492,936

]-74

2,413,757 2,468,625


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of lndirect Costs Year ended September 30, 2016 (WÂĄth comparative totals for 201S)

2015 2016 Salaries and benefits Contractual services Travel Supplies and materials lnternal service charges Printing and publication lnsurance MembershĂ­ps Postage and freight Miscellaneous

$

Total

$

253,952 16,653

27,043 11,772 35,037 10,487 16,330 8,239

5,704

175

(Comparative)

244,947 15,228 23,848 11,293 33,136 9,341 11,010 8,1 85 7,720

23 753

36,461

408,970

401,169


PANHANDLE REGIONAL PLANNING COMMISSION Computation of lhdirect Cost Allocation Year ended September 30, 2016 (With comparative totals for 201S) Texas Department Texas

Workforce

General

Commission

of Aging and Disb¡lity Services

Comm¡ssion on State Emergency Communicat¡ons

Other Govemmental Funds

Total 2016

Total 2015

Bas¡s for allocat¡on Total Expenditures

$ 1j05j22

Less: Cl¡ent payments

Client supportive services Subcontractor costs Local cash, in-kind and program tncome 9-1-1 costs Capital outlay lnd¡rect costs

Other

111,685

12,725p70 214,848 8,177,475 3,229,827

2,644,798

1,501,244

1,940,665 19,916,899 214,848

1,078,966

9,256,441

1,220,230 790,308

14,061

964,049 15,101

66,279

709,019 1,206,898 886,374 401,169 26.647

3,414,361

3,195,093

219,947

775,524

509,474

500,488

0.1225

0.1225

o.1225

0.1225

0:1225

133.260

95.002

62.411

61,308

418,260

541,056 1,087,819

Transfer from other funds Costs over (under) ellocation

0..1225

391,397

6,000

6,002

(15,290)

3,770

$ 408.970

L76

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

790,308 964,049 276,830 408,970 29,349

27,721

408,970 29,349

0j225

4,561,742

20,292,452

401.169


PANHANDLE REGIONAL PLANNING COMMISSION I

NDI RECT CAP CERTI FICATION

FOR FISCAL YEAR 2016

This is to certify that I have reviewed the Panhandle Regional Planning Commission's audited financial data for fiscal year 2016 and that its indirect costs for that year have not exceeded 15 percent of total expenditures as defined in Chapter 391 of the Local Government Code. the foregoing is true and correct.

Name of Official: Cindy Boone, CPA

Title: Finance Director Date of Execution: February 28,2017

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 pRp6's overall financial health.

Table of Contents Financial Trends ...

Page

.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

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

179


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

2007

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

$

2,923,940 351,222 1,160,663

$

4,435,825

180

2008

2009

2010

3,978,867 354,809 1,323,449 5,657,125

4,840,979

5,298,406 365,874 1,489,208 7,153,488

360,713

1,274,545 6,476,237


2011

2012

2013

2014

2015

2016

5,673,81't 370,379

5,541,656 374,047

4,810,030

1,955,168

7,755,694

7,870,871

't13

7,264,772

4,226,063 381,689 2,095,41'l 6, 703,163

3,991,512

't,711,504

4,956,574 377,029 2,098,510 7

379,800 2,O74,942

r_

81

383,531

2,087,709 6,462,752


PANHANDLE REGIONAL PLANNING COMMISSION CHANGES IN NET POSITION LAST TEN FISCAL YEARS

2007

2008

2010

2009

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{errorism planning Water planning development Community assistance Environmental education Total governmental activities expenses

ĂŻotal primary government expenses Program Revenues Governmental activities: Operating grants and contributions General government Workforce development Aging seruices 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 reven ues

$

622,390 14,497,055 2,855,678

584,965 13,646,760

1,575,311

1,670,376

1,793,020 412,947 152,218 107,568 80,193 62,998 55,430 8,760

2,522,813 356,160 't65,302

2,036,623

110,O77

115,000 80,799 56,802

2,986,519

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

765,134

1,269,007 14,330,738 3,013,194 2,369,416

16,831,617

3,151,909 3,689,478 1,188,870 360,585 159,311

415,499 144,826

89,414 87,990

110,154

1,722

8,719 306,705

453,525

6,'130

22,229 698

22,344,234 24,287,151

$ 22,229,698 22,344,234

$

42,075 14,301,354 1,839,920 1,517,388 1,739,790 410,247 147,045

r 16,360 13,435,370 1,830,570

26,749,886

24,287,151

154,484

219,736

14,163,1 59

16,652,827 1,933,063

1,700,304 3,654,232 353,579 154,864

1,813,781 2,345,895 3,004,645 415,233 142,095

59,271

63,272

66,412

56,699 63,251 56,020

54,718 49,376 39,753 120,925

48,221

8,811

26,749,886

3,597,336 1,820,631 359,789 156,531

s1,618 64,102

56,802 1,722

109,477

453,682

306,336

8,582

6,176

1,828,644 2,338,966

,|

22,227,256 23,401,967 25,005,097

Total primary government revenues

$ 22,227,256

Total primary government net expense

s

(2,4421

L82

23,401,967

25,005,097

1,057,733 717,946

2,049,670 27,329,698

27,329,698 579,812


2011

718,619

2012

15,029,693

510,412 13,032,787

2,953,549

3,049J24

1,884,717

1,731,281 2,507,035 175,372 154,179

2,182,883 371,418 327,255 90,365

114,286

2013

s29,912

2014

2015

2016

725,092

13,224,033 2,715,995 1,457,750 2,678,458

624,566 13,158,058 2,774,270 1,678,456 2,439,881

208,405 104,638

r60,603

691,425 12,986,502 2,654,786 2,931,833 608,133 197,920

106,606

119,811

141,129 85,967

143,889

47,020

78,187 s',t,764

293,014

251,018

66,022

141,748

128,386 115,358

115,021

47,237

78,646

12,862,107

2,770,020 1,255,729 2,117,397 162,908 11't.747

6,423 19,221

6,075

565

23,698,429 2't,451,171 21,260,681

21

23,698,429 21,451,'t71 2't,260,681

21,464,115

157,252

,464,115 20,632,337

20,200,973

20,632,337

20,200,973

12,880,362

12,812,192 1,804,450

14,921,809

55,889 12,918,639

53,578 13,137,417

1,855,312

1,964,285

2,059,979 2,176,763

1,669,958 2,365,168

't,753,834 'l,347,149 2,224,917

63,376 13,087,010 1,785,505 1,960,600 't,956,708

370,1',t0

174,783

323,129

'148,915

208,787 1 00,1 97

158,639 100,786

64,277 13,183 6,228 19,097

78,007 114,991

91,789 116,O25

45,000 84,098

47,178

78,681

1,823,617

1,563,302

1

'|,,767,329

2,394,943 785,s61 196,764

1,560,822 1,518,073 't62,657

't10,798

103,318

60,000 46,460

75,000

251,145

65,687

1,826,862 20.320 ,224

19,871,770

20,320,224

19,871,770

292,594

51,784

4,980

100,145

24,167,284 21,361,430 24,167,284 468,855

20,680,656

1,663,732 21,198,048

21,361,430 20,680,656 21,198,048

1,717 ,787

(8s,741) (580,025) (266,067) (312,113)

r_

83

(32s,203)


PANHANDLE REGIONAL PLANNING COMMISSION GHANGES rN NET POSยกT|ON (CONT'D.) LAST TEN FISCAL YEARS

2007

General Revenues Governmental activities: Membership dues lnterest income Miscellaneous Total governmental activities Total primary government change in net

$

position

$

60,885 78,s35 58,607

2008

198,O27

60,725 59,276 43,566 163,567

195,585

't,221,300

L84

2009

64,515

20,139 't6,512 1

01,1 66

819,112

2010

64,435 13,157 19,847 97,439 677,251


201'l

2012

64,245

68,380

12,317 56,789

10,835

133,351

125,703 204,918

602,206

't15,177

2013

2014

2015

68,210 't1,'t78

68,052 11,435

19,338

7,942 87,429

67,945 10,656 62,666 141,267

98,726

(438,758)

fi67 ,341)

185

(224,684)

2016

68,380

12,250 8,',t62

88,792 (240,411)


PANHANDLE REGIONAL PLANNING COMMISSION FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS

2007 General Fund Restricted Assigned Unassigned Total general fund All other Governmental Funds Reserved Assigned Unreserved, reported in specialrevenue funds Total all other governmental funds

2008

.

2009

g 35'1,222 354,909 360,713 1,190,190 $ 1 ,531,402

1,329,231

1,348,939

1,693,

1,709,652

2010

365,974 1,335,194 1,701,069

$

834

$

834

37,660 37,660

Beginning in fiscal year 2011, fund balance categories were reclassífied as a result of implementing GASB Statement No. 54. Fund balance was not restated to the new categories for prior years.

r_

86

19,870 19,970

43,781 43,781


2011 *

2012

2013

2014

370,379 744,263 757 146

374,047 870,605 899,908

377,029

379,800

381,689

887,247 984,724

937,170

1,022,785

2,144,560

2,249,000

1,871,788

994 311

2015

449

192

937

570

2016

383,531 1,0'17,279

912

044

10,662

18,241 20,709

23,370

10,359

20,149

10,662

19,241

23.370

10,359

20,149

20,708

r_8 7


PANHANDLE REGIONAL PLANNING COMMISSION CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS

2007

2008

2009

2010

22,673,684

25,280,028

1,998,975

1,733,767

81,438 249,489 64,515 21,650

77,841 237,240 64,435

Revenues

ntergovernmental grants and contracts Localcash and in-kind Program income: I

$20,248,047 1,583,326

PRPC

96,259

Subcontractor Membership dues lnterest income Miscellaneous Total revenues Expenditures General government Workforce development Aging services Emergency communications Emergency management Solid waste planning Criminal justice programs Procurement and technical assistance Economic development Transportation plann ing Regional bio-terrorism planning Water planning development Community assistance Environmental ed ucation Total expenditures

291,265 60,885 86,894 49 531 22,416,207

975,302 14,484,615

2,745,893 1,482,688 1,715,277 402,451 148,531 96,063 71,990

59j62 52,118 7,853 5,506

85,501 277,370 60,725 63,671 10,249 23,532,217

25,099,922

961,214 13,407,287

1,088,109 14,119,965

2,869,683

2,932,555

1,649,151 3,586,278

2,307,187 3,419,424 405,344

344,486

$

17

11

1J20,040 16,606,890 3,065,615 3,561,525

1,874,525 349,615 154,801

141,442 102,000

71,516

78,003

43,930 36,544 118,552

50,501 1,605

97,849 7,981

450,452

303,580

188,465

408,081 (408,081)

448,516 (448,516)

r_88

27

160,697 97,160 68,770

168,758

168,758

13,979 10,521

9,171

22,247,449 23,343,752 25,090,100

Excess of revenues over (under) expenditures Other Financing Sources (Uses) Transfers in Transfer out Total other financing sources (uses) Net change in fund balances

21,573,323 1,461,378

188,465

8,822

443,508 (443,508) 8,822

79,394

27,299 ,818

117 993

422,470 (525,136) (102,666) 15,327


2011

2012

2013

2014

2015

2016

22,067,139 1,719,212

19,537,813 1,623,261

19,117,354 1,376,429

19,534,316 1,358,562

18,493,362 1,564,137

18,153,983 1,545,754

67,764 220,939 64,245

55,489 190,971 68,380

56,773

154,029

142,651 155,406

40,047 116,714 68,380

13,080 40,875

11,846

12,105

114,309 21 069

71 931

20,856,566 21,276,596

43,944 145,313 68,052 11,435 84,363 20,410,606

838,024 12,913,878

870,214 13,114,040

2,961,172

2,637,209

24,193,253 1,052,049 14,866,108

2,869,637 2,018,992 2,336,099 360,845 318,331

1,627,194 2,402,463 165,049 150,089

67,945

68,210 12,159 5,293

12,250 24,750 19,961,878

937,664 12,991,417 2,672,421 1,912,712

1,009,294 12,854,954 2,558,653

2,340,463

12,725,070 2,672,003 't,501,244

1,950,07r

805,635

1,466,903

153,314 102,056

1gg,02g

156,624

102,047

116,195

108,009

1,302,589

2,207,392 202,089

1,'105,'t22

79,709

't14,110 102,586

127,459 103,363

123,679 74,920

127,344 41,389

69,683

101,338 5,856 18,307

47 153

77,802

291,934

249,496

65,999

5,456

1,327

24,027,160

21,321,719

20,749,659

21,211,515

20,292,452

l9 916 899

166,093

280 351

106 907

65,081

118 154

44,979

353,940 (353,e40)

359,687 359,687)

356,462

344,444

(356,462)

(444,984\

280,351

106,907

376,461 439 921 (63,460) (18,481)

137,601

65,081

189

(100,540) 17,614

46,242


PANHANDLE REGIONAL PLANNING COMMISSION MEMBERSHIP DUES BY ENTITY LAST TEN FISCAL YEARS

Entitv

COUNTIES ARMSTRONG

$

BRISCOE CARSON CASTRO CHยกLDRESS

COLLINGSWORTH DALLAM DEAF SMITH DONLEY GRAY HALL HANSFORD HARTLEY HEMPHILL HUTCHINSON LIPSCOMB MOORE

2016

2015

162 139

162

162

162

139

139

139

525 685

2014

525

525

525

685 598

685 598

685 598

260 570

260

260 570

260

'1,647

'1,647

313 1,915

313 1,915

285 477

477

1,647 313 1,915

570 1,647 313 1,915

285 477

477

285

515 324 1,993 281

1,883 281

515 324 1,883 281

1,862

1,862

1,962

OCHILTREE

869

869

869

OLDHAM PARMER POTTER RANDALL ROBERTS SHERMAN

174

174

174

SWISHER WHEELER

2013

515

324

598

570

285 515

324 1,883

281 1,862 869 174 873

873

873

873

10,291 10,262 85

10,291

10,291

't0,262

10,262

10,291 10,262

85

85

85

258

258

258

258

668

668

668

460

460 36,380

668 460 36,380

36,380

460

36,380

ctTtEs ADRIAN

AMARILLO BISHOP HILLS BOOKER BORGER BOVINA CACTUS CANADIAN CANYON CHANNING CHILDRESS CLARENDON CLAUDE

85

85

16,209

16,209

85 129

85 129

85 16,209 85 129

1J26

1J26

1,126 159

159

270 1,131 85 519

270 225 1,13'l 85 519

270 225 1,131

172

172

172

102

102

674

674 85 373

102 674

159

270 225 1,131 85 519 't72

102 674

DALHART DARROUZETT DIMMITT

190

225

85

85

373

373

85

16,209 85

129 1,'t26

85

519

85

373


2012

2011

2010

2009

2008

2007

162

183 152

183

183

172

172

152

143

554

521

704

663 615

143 521 663 615

139

525 685

554

704

152 554 704

598

653 273

653 273

529 1,578 325

529 1,579 325

1,933

1,933

260 570 1,647 313 1,915

653

273 529 1,578 325

285 477

321

321

1,933 321

456

456

456

515 324 1,883 281

471

471

471

285

285

260 1,710 766

285 2,029 260 1,710 766

2,028 260 1,710 766

186 851 9,651

186 851 9,651

186 851 9,651

85

8,867 85

8,867 85

8,967 85

258

271

271

271

668

712

712

460

449

449 34,253

1,962 869 174

873 10,291

10,262

36,380

2,O28

34,253

256

256

498 1,485

498

1,485

306

306

1,820 303 430

1,820 303

443 268

430 443 268

I,909

1,909

245

245

1,610

1,610

720

720

175

175

801

801

9,084 8,345

9,084 8,345

80

80

712

255 670

449 34,253

423 32,238

255 670 423 32,238

80

80

3 890

13,990

85

85

85

85

16,209 85 129

14,758

14,759

14,758

85

85

85

112

1,126

1,216

112 1,216

112 1,216

1,144

159

159

159

159

'150

80 105 '1,144 150

270 225

216

216

216

203

203

190

190

190

179

1,131 85 519

1,094

1,094

1,094

179 1,030

85

85

85

576

576

576

172

168

102 674

112

168 112

168 112

1,030 80 542 158 105

615

615

615

579

579

85

85

85

373

372

85 372

80 350

350

372

L9L

1

r05

80

542 158 105 80


PANHANDLE REGIONAL PLANNING COMMISSION MEMBERSHIP DUES BY ENTITY LAST TEN FISCAL YEARS

Entitv DODSON DUMAS

2016

ESTELLINE FARWELL FOLLETT

HIGGINS

HOWARDWICK KRESS LAKE TANGLEWOOD

LAKEVIEW LEFORS McLEAN MEMPHIS MIAMI

MOBEETIE NAZARETH PALISADES PAMPA

PANHANDLE PERRYTON

QUITAQUE SANFORD SHAMROCK SILVERTON SKELLYTOWN SPEARMAN STINNETT STRATFORD SUNRAY TEXHOMA TEXLINE TIMBERCREEK TULIA TURKEY VEGA WELLINGTON WHEELER WHITE DEER

1,249

1,249

85

116

1,249 85 116

116

85 116

85 350

350

85

85

350

350

180 85

180

85

180 85

101

101

101

85

95

95

95

85 1,306 85 85 85

85

85 1,306 85 85 85 85 85

1,306 85

85 85

85

85

85 85

85 85

85 195

85 195

85 85 85

85 85

85

1,529 208 748

85

85 101 85 95

85 1,306 85 85

85 85 85 85

85

85

195 85

195

85

85

85

85

85

85

85

85

1,52.9

1,529 208

1,529

208 748

85

748

208 748

85 85

85

85 85

85 85

162

162

162

't62

85

85

85 85

85 85

85 85

286

286

286

286

160 171

160 171

160 171

160 171

164

164

164

164

85

85 85 85

85

85 85 85

85 85

422 85 85 186 135 85

31,490

L92

2013

1,249

85

HEREFORD

2014

85

85

FRIONA FRITCH GROOM GRUVER HAPPY HART HEDLEY

2015

85

422 85 85 186 135 85

85 85 422 85

422

85

85 85 186 135 85

31,405

31 140

85 186 135


2012 1,249

2011

2010

2009

2008

1,169

85

1,169 85

1,169 85

116

116

,'tu

116

85

85

328

328

328

190

85

85 99 85

190 85 99 85

102

102

102

96

85

85 1,241 85 85 85 85 85 85 85

85

80 1,168 80

85 350 180 85 101 85 95 85 1,306 85 85 85 85 85 85 85 195

85

99

1,241

85 85 85 85 85 85 85 211

211

1,241 85

308 179 80 93

80

80

85

80 80 80

85 85 85 85 211 85 85 85

85 85 85

85 85 85 85

1,529

1,520

1,520

1,520

208 748

220

220

220

661 85 85 172 85

661

85 85

661 85 85 172 85 85

286

257

257

160

85

165 169 166 85

165 169 166 85

85

85

85 85

80 109 80

85

85 85 85 85

85

1,100

80

80 198 80 80 80 80

1,431 207 622

2007 80 1,100 80 109 80 308

179 80 93 80 96 80 1,168 80 80 80 80 80 80 80 198 80 80 80 80

1,431 207

622

80 80

80

162

162

80 80

80 80

257

242

242

85

155 159 156 80 80 80

155 159

85 85

165 169 166 85 85 85

435

435

435

409

409

85 85 193 117 90

80 85 193 117 90

80 80

80 80

85

85 85 193 117 90

31,405

29 312

29,502

29,582

't62 85 85

171

164

85 422 85 85 186 135

85 172

193

182 110 85

80

'156

80

80 80

182 110 85

28,006


PANHANDLE REGIONAL PLANNING COMMISSION MEMBERSHIP DUES BY ENTยกW LAST TEN FISCAL YEARS

2016

Entitv

2015

2014

2013

SPECIAL DISTRICTS CANADIAN RIVER MWA GREENBELT MCIWA HIGH PLAINS RC & D AREA MACKENZIE MWA NORTH ROLLING PLAINS RC&D PALO DURO RIVER AUTHORIry PANHANDLE GWCD POTTER CO. FWSD #1 RED RIVER AUTHORIW

85 85

85 85

85 85

85 85

85

85

85

85

85 85

85 85

85

85

85 85

85

85 510

510

$

L94

68,380

_$_68,0รฆ_

425

_gglg_ _6?

845


2012

85 85 85 85 85 85 85 595

68,380

2011

2010

2009

2008

85

85 85 85 85 85 85 85

85 85 85 85 85

80

80

80

80 80

85 85 85 85

85 85

85

85

680

680

64,245

64,435

r_95

85

80 80 80 80

85

80

85 680

80 640

64,515

60,725

2007

80 80

80 80 80

640 60,885


PANHANDLE REGIONAL PLANNING COMMISSION RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN FISCAL YEARS

FiscalYear 2007 2008 2009

Notes Payable $

2010 201'l

2012 2013 2014 2015 2016

65,095 191,952 761,933 825,836 783,993

740,549 694,262 646,401 596,135 543,643

Percentage of Personal lncome*

Per Capíta**

0.00% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

see note 8 to the financial statements for the description of the notes payable. *Percentage

of personal income was derived using the information on the selected

statistics page. **Per capita information was derived using the population information on the selected statistics page. ***Personal

income was not avaílable for 2016.

r_

96

0.16 0.46 1.81 '1.94

1.83 1.71

1.59 1.47 1.34 1.22


PANHANDLE REGIONAL PLANNING COMMISSION SELECTED STATISTICS LAST TEN YEARS

Personal

Calendar Year 2007

2008 2009 2010 2011

2012 2013 2014 20'15

2016

*

Population *

416,129 420,962 422,O72 425,507

427,927 434,262 437,515 440,830 444,095 447,228

lncome ** (in thousands) 13,060,499 14,229,091 14,446,605 15,158,852 16,410,339 17,304,140 18,039,321

19,009,996

20,587,219

Per Capita Personal lncome *" 31,396 33,801

34,228 35,625 38,348 39,847 41,231 43,'t23 46,358

Texas State Data Center for 2007 to 2010, US Census Bureau for 2011, Texas State Center for 2012 to 2016 (projected)

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

L97


PANHANDLE REGยกONAL PLANNING GOMMISSION TOP TEN PUBLIC AND PRIVATE EMPLOYERS CURRENT YEAR AND NINE YEARS AGO

20't6

2007 Number of

lo

BSA Health System

Employees 4158 2700

BellHelicopter 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 1.98 1.29 0.60

125'l 1400

0.67

2012 3150

0.96 1.50

1950 1303

0.93 0.62

3700

1.77 0.68

1431

Employer

Amarillo ISD City of Amarillo Baptist St. Anthonys Hospital Corporation BWXT Pantex LLC Swift Beef Company Texas Association of Counties Texas Department of Criminal Justice Tyson Fresh Meats lnc. United Supermarkets LLC Wal-Mart Associates lnc.

Sources:

Amarillo Chamber of Commerce January 2017 Statistics Percent of total employment is based on information from the Texas Workforce Commission. 2OO7 employer information is from the Texas Workforce Commission. Number of employees and percent of total

employment is unavailable.

l_98


PANHANDLE REGIONAL PLANNING COMMISSION UNEMPLOYMENT RATE BY COUNTY LAST TEN FISCAL YEARS

County

2007 2008 2009 2010 2011 2012 2013 2o't4 2015

2016

Armstrong

3.4o/o

3.3o/o

4.5o/o

4.8o/o

4.8o/o

4.9%

4.2o/o

3.4o/o

2.7'/o

Briscoe Carson Castro Childress Collingsworth Dallam Deaf Smith Donley Gray Hall Hansford Hartley Hemphill Hutchinson Lipscomb Moore

4.9

4.2

4.8

6.2

6.1

7.0

5.4

4.0

5.4 5.6

4.5

4.4

3.7

3.1

5.2 5.5

5.2

5.0

5.2

4.5

4.9

4.7

4.3

4.1 5.1

3.7

3.3

4.7

2.2 3.2

5.5 5.3

5.6

4.0 4.2

3.7 3.4 3.7 2.5 3.2

4.0

4.3

4.6

3.8

7.5 3.9

6.7

4.5 5.4

6.8 o.þ

4.3

3.7

2.7 2.6

3.1 2.1

2.5 3.7 3.6

3.7 5.3 4.6

3.6

3.1

3.1

2.8

3.4 3.0

3.1

3.2

3.2

5.1

4.7

3.8

4.5

6.2 5.4 5.7

5.4 3.6 3.3

4.9

6.0

6.7

7.1

3.5

4.9

3.1

3.5

4.0 4.4

3.6

4.8

5.2 5.5 5.8

4.3

5.3 6.6 7.7

5.9 4.6 5.8 6.5 6.7 9.3 4.6

3.7

5.7 3.7 4.0 2.5 4.6

3.4 5.4 3.3 3.5

4.5 3.8

6.7 7.8 9.5

4.8 4.8

2.2

2.6

4.1

3.2 7.3 5.8

5.2

3.6

4.9

4.8 4.7

4.3 4.8

6.5

5.9

5.3

5.0 5.1

4.4 4.0 4.6

6.6 4.2

3.7

3.0 3.3

2.6 3.1

4.1

5.1

2.7

4.7

5.6

Oldham

2.8 4.0

4.O

5.1

6.1

Parmer Potter

3.4 3.8 3.0

4.0

4.0

4.',|

4.9 6.5 4.9 5.3 5.2

4.5

3.8

4.3 4.0

4.5 2.7

5.4

4.2

6.5 4.9

Randall Roberts Sherman

Swisher Wheeler

3.7 3.0

2.6 4.0 4.6 3.3

2.6

5.5

7.5

4.9 4.9 4.6 6.2

" Texas Workforce Commission

199

4.O

4.4 2.5

2.3 5.4 3.5 4.2 3.2

3.1

5.9 5.0

Ochiltree

8.3

5.9 3.9

4.3

5.9

3.1

2.1

4.4 3.4

4.1

2.9% 4.3 3.4 3.1

3.2 3.5

5.0

4.0 4.5

2.6

4.1

3.5

2.9

2.9 4.7

2.2

3.7

3.9

7.5 3.7

6.8

2.9 4.9

2.6 3.3 3.0 4.2 3.0 4.5

3.0

3.3

4.4

3.4


Panhandle Regional Planning Commission FULL.TIME EQUIVALENT GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS

2007

2008

General government

7.07

Workforce development Aging services Emergency communications Solid waste planning

8.71

2009

2010

7.58 9.00 9.18 3.00

8.66 9.00 9.18 3.00

1.10

1.06

1.10

0.20

0.41

Emergency management

1.71

Regional bio-terrorism planning Economic development Procurement and technical assistance

0.28

2.04 0.14 0.93

0.30 0.12 0.67 3.22 0.00

0.32

0.11

0.33 0.14

2.78 0.00

1.25

1.10 1.25

1.25 1.25

0.00 7.39 0.00

0.00 7.44 0.00

0.00 7.48 0.00

42.47

44.99

44.75

Criminal justice programs Water development planning Transportation planning

Community assistance Proprietary fund Environmental education

9.18 2.72 1.01 1.01

1.23 1.25

0.07 7.59 0.00 42.12

200

8.34 9.00 8.75 3.00

0.21 1.28


2011 5.90 8.00 8.88 4.00 1.00 0.41

0.10

2012 5.81

6.00 9.05 3.86 0.88 0.30

1.46 3.51

0.01 1.43 2.51

0.00 1.05

0.00 0.00 7.58 0.00 41.88

2013

2014

5.77 7.00 9.08 3.99 0.43 0.29 0.09 1.28

6.81

7.00 9.51

4.98 0.29 0.39 0.05 0.90

2015 6.25 7.00 9.62 4.97 0.43 0.38 0.02

2016 6.15 7.00 10.59 5.12 0.32 0.38 0.00 0.50 2.07 0.00

1.96

0.41 1.84

0.00

2.52 0.00

0.00

0.00

1.29

1.20

1.36

1.39

1.05

0.00 0.00 7.24 0.00 38.38

0.00 0.00 6.78 0.00 38.40

0.00 0.00 6.89

0.00 0.00 6.94 0.00 39.25

0.00 0.00 6.95 0.00

0.01

40.15

20L

40.13


PANHANDLE REGIONAL PLANNING COMMISSION Listing Of Positions By Pay Group(s) September 30, 2016

Annual Rate Pav Ranoe GROUP 1/2: Local Government Services Clerk Receptionist

$21,933

-

31,655

GROUP 3/4: Area Agency on Aging Program Support Aide

26,538

-

38,302

GROUP 5/6: Accounts Payable Administrative Assístant Area Agency on Aging lnformation, Referral & Assistance Admin. Assistant Area Agency on Aging Benefits Counseling Administrative Assistant Human Resources/Accounting Systems Administrative Assistant Regional 9-1-1 Network Administrative Assistant Regional 9-1-1 Network GIS Administrative Assístant Workforce Development Fiscal Administrative Assístant

32,111- 46,349

GROUP 6/7:

35,324

-

50,984

GROUP 8/9: Area Agency on Aging Care Coordinator Area Agency on Aging Operations Coordinator Executive Assistant Local Government Services Program Coordinator LGS. Program Coordinato_r (Transportation Planning & C¡ty Management Services) Regional 9-1-1 Network GIS Program )oordinator Regional Services Program Coordinat Workforce Development Contracts Coordinator Workforce Development Fiscal Coordinator Workforce Development Planning Coordinator

42,744

-

61,696

GROUP 10111: Accountant lll Accounting Manager Regional Emergency Communications & Preparedness Programs Manager

51,715

-74,641

GROUP 13114: Area Agency on Aging Director Dispute Resolution Center Director Finance Director Local Government services Director/Assistant to the Executive Director Regional 9-1 -1 Network Director Regional Services Director/Assistant to the Executive Director Workforce Development Director

68,833

-

Admin istrative Program Specialist

Area Agency on Aging Program Specialist (Benefits Counselor) Area Agency on Aging Program Specialist (Caregiver Specialist) A-rea Agency on Aging Program Specialist (Volunteer & public Education) Managing Local Ombudsman Regional 9-1-1 Network Program Specialist .fggional 9l-1 Network/lnformation Technology Program Specialist Workforce Development Program Specialist

EXEMPT: Executive Director

92,600

202

-

99,344

149,240


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of lnsurance ín Force September 30, 2016

Companv

Coverage

Details

Texas Municipal League

Group Health lnsurance

Medical Expenses

Texas Munícipal League

Group Dental lnsurance

Dental Expenses

Texas Municipal League

Worker's Compensatíon

As Required by Law

Texas Municipal League

Disability 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 age2l

Public Employee Dishonesty

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

Group Life Coverage

2 times Annual Salary;

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

ïexas 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 $1 1,483,942 on real and personal property; $250 deductible

203


PANHANDLE REGIONAL PLANNING COM MISSION

Planning and Service Area Boundaries a

EFtrIOll

lEXloÀ¡A

I lEXÌÉ

EXxEF

I

ÍRATFOFD

t ooooatttt'

¡tAl.6FORD

I

CF1JVER

DAII-AM

l

Sl{ERlrAt¡

gE¡Ri/ÀN

I

OCHILTREE

LIPSCO,I/IB H@l\6a

DAJ.ART

gjqAY

f

c¡crL6

T

I

q-n¡Æ

HARTLEY

I

a

ñ/þoRE

N)

o

ct-t¿N¡fiG

f

È

.

SA'SOfiD

C¡a{{¡rÂN

Srl¡\¡ETr

}T'TCHINSON

q="

TBERÍS

FCilPHrl-

MAM

a

FdICH

OLDHAM I(RANI

I

\ÊGA

1 DEiqF€i/IiH..

2 IGEF@

'.t

3 Íf.lo{êt

- E!únrrl Þ\Fr¡t..

uP,ÈETrl

p.aÈt¡rR. FÂñAEII

rsRr¡-

ffi.w riãÈ"i,ffi

ffi

4 5


PANHANDLE REGIONAL PLANNING COMIUIISSION CAPITAL ASSET STATISTICS BY FUNCTION LAST TEN FISCAL YEARS

2007

2009

2008

2010

2011

2012 2013

2014

2015

2016

General Government Building Furniture and Equipment

1

1

70

63

4

Furniture and Equipment

Emeroencv Manaqement Furniture and Equipment PanCom System

Vehicles

I

'l

1

'l

I

30

4

30 4

28 5

28

5

45 5

209

170

28

22

21

20

20

5

1'l

9

12

6

4

3

2

1

1

1

1

1

1

1

1

'l

I

1

1

11

10

5

4

3

2

55

50

46

46

1

1

55

47

tl

58 6

6

307

269

247

6

6 1

i

1

20

20

19

83

,:

1

5

Workforce Develooment

PEMSS System

I I

Vehicles

,|

1

Aqinq Services Furniture and Equipment

Emeroencv Communications Furniture and Equipment Regional 9-1-l Network

30

,_o

83

96

80

1

205


SINGLE AUDIT SECTION

206


PANHANDLE REGIONAL PLANNยกNG COMMISSION Schedule of Expenditures of Federal and State Awards Year ended September 30, 2016

Flow{hrough Grantor's Number

Federal

Federal Grantor/Flow-Through Grantor/Program Title

CFDA Number

U.S. Department of Commerce Economic Development Administration Support for Planning Organizations

11.302

PRPC Grant Program

Number Expenditures Subrecipients

08-83-04942

314 $

75,000

$

$

75,000

$

Total federal funds-special revenue funds 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

Amount Provided to

10.561

01 16SNE000

816

255,286

10.561

0116WCt000

846

117

253,322

255,403 U.S. Department of Education Texas Workforce Commission Adult Education - Basic Grants to States Adult Education - Basic Grants to States

U.S. Department of Health and Human Services Texas Department of Aging and Disability Seruices 2016 Area Agency on Aging Special Programs for the AgingTitle lll, Part B - Grants for Supportive Services and Senior Centers Title lll, Part C - Nutrition Services 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 Nutrition Services lncentive Program Medicare Enrollment Assistance Program MIPPA

84.002 84.002

0115WP4000 0116WCt000

835 846

3,222 28,400

25,000

31,622

25 000

93.044 93.045

539-1 6-0001 -00001 539-1 6-0001 -00001

506 506

529,194 668,859

93.043

539-1 6-0001 -00001

506

23,884

93.052

539-1 6-0001 -00001

506

145,476

93.041

539-1 6-0001 -00001

506

4,514

93.042

539-1 6-0001 -00001

506

24,158

93.324 93.053

539-16-0001-00001 539-1 6-0001-00001

506 506

126,627

93.071

539-'t 6-0001 -00001

536

'19,326

546

'14,449

91,341

Nortex Regional Planning Gommission Medicare Enrollment Assistance Program MIPPA - Aging and Disability Resource Center

93.071

207

654010/654030


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of Expenditures of Federal and State Awards Year ended September 30, 2016 Federal CFDA Number

Federal Grantor/Flow-Through Grantor/Proqram Title Texas Workforce Commission TANF Cluster: 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 Ass¡stance for Needy Families Temporary Assistance for Needy Families Total TANF Cluster CCDF Cluster: 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 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 Total CCDF Cluster

93.5s8 93.558 93.558 93.558 93.558 93.558 93.558

93.575 93.575 93.575 93.575 93.575 93.575

Flow{hrough Grantor's Number

01 01

15TAN000 16T4N000

01't5wPA000 0116WPA000 0116WCr000 01 1 6NCP000 01 15P48000

PRPC

Grant Number

Program Expenditures

Amount Provided to Subrecipients

106,398 813,973

63,378 689,239

80s 806 83s 836 846 896 975

01'l6cAA000

736

1sCCF000 01 16CCF000 01 16CCQ000

745

746

4,673 6,042 1,071 107,004

19,471

1,061,059

872,088

1,026,969 62,465

011scQr000

785

0116WCt000

846

72,804 22,867 3,076,785 213,087 50,593 2,247

16CCF000

746

2,479,893

93.s96

011sCCM000

755

414,114

93.596 93.667

01

16CCM000 16CCF000

756 746

641,106 32,236 7,005,732

'1,089,434

8,066,791

1,961 ,522

93.596

U.S. Department of Homeland Security Office of the Governor - Homeland Security Grant Division State Homeland Security Grant 97.067 State Homeland Security Grant 97.067 State Homeland Security Grant 97.067 State Homeland Security Grant 97.067 State Homeland Security Grant 97.067 State Homeland Security Grant 97.067

Program Program Program Program Program Program

01

01

01

2940901 2940401 2940801 2940701 2941001 2940301

776

406 406 406 406 406 406

89,174 123,824

25,892 38,861

26,435 40,454 344,640

Texas Department of Public Safety State Homeland Security Grant Program Hazard Mitigation Grant Hazard Mitigation Grant Hazard Mitigation Grant

97.067 EMW-201 4-S5-00029

039 97.039 97.039 97

0R1791-234 DR-1791-210 DR-1791-130

405 451 440 46'1

478,570 655,116 1,490

38,257 1,1

73,433

U.S. Department of Just¡ce

Office of the Governor Crimínal Justice Division Violence Against Women Formula Grants

100,000

21,898

16.588

208

3138801 277

93


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of Expenditures of Federal and State Awards Year ended September 30, 2016

Federal CFDA Number

Federal Grantor/Flow-Through Grantor/Proqram Title

Flow{hrough Grantor's

PRPC Grant Number

Program Expenditures

Amount Provided to Subrecipients

U.S. Department of Labor

Texas Workforce Commission Employment ServiceM/agner-Peyser Funded Activities Employment ServiceM/agner-Peyser Funded Activities Employment ServiceMagner-Peyser Funded Activities Employment ServiceM/agner-Peyser Funded Activities Trade Adjustment Assistance Trade Adj ustment Assistance Trade Adjustment Assistance lncentive Grants - WIA Section 503 WIA Cluster: WIA Adult Program WIA Adult Program WlAAdult Program WIA Adult Program WIA Adult Program WIA Youth Activities WIA Youth Activities WIA Youth Activities WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants WIA Dislocated Worker Formula Grants Total WIA Cluster

17.207

0115WP4000

835

1,009

17.207

0116WPA000

836

38,986

17.207

0116WCt000

846

3,349

17.207 17.245 17.245 17.245 17.267

0116WCt001 0116WCt000 01 15TR4000 0116TRA000 01 1 5LTU000

847

12,472

846 855 856 935

296

17.258 17.258 17.258 17.258 17.258 17.259 17.259 17.259 17.278 17.278 17.278 17.278 17.278 17.278

0'î 15WP4000

01't5woR000

'17.278

0116WOR000

0116WCt000 0114WtA000 0115WOA000 01 15RSC000 0114WtY000 0115WOY000 0116WOY000

0't16wct001 011swtP000 0114WtD000 0115WOD000 0115WAA000

6,396

8,779

ç7e) 3,367 10,652

(1,7e9) 35,317 20,246 470,704 40,369 13,635

835 846 915 916

925 945 946 947 847 956 985 986 995 996 997

7,367

28,272 '143,974

480,792

249,024

2,'t14 9,000 28,943 103,204 512,425 15,597 't6,356 28,792

838

1,775,695

64,712 341,155 12,813 16,337 23,180 880,305

1,845,048

902,847

U.S. Department of Transportation

Texas Department of Transportation Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research

20.505

0000007767

386

44,767

20.505

51 R0801 041 7

387

7,017 51,784

Total federal flow-through funds-special revenue funds

209

$

13.41

6,642 $

3,142,691


PANHANDLE REGIONAL PLANNING COMMISSION Schedule of Expenditures of Federal and State Awards Year ended September 30, 2016

PRPC Grant Program

Flow{hrough

Federal CFDA Number

Federal Grantor/Flow-Through Grantor/Program Title

Grantor's Number

Number Expenditures

Gommission on State Emergency Gommunications N/A N/A N/A

9-1-'1

9-1-1 9-1-1

N/A N/A N/A

215

g

216 217

220,078

Amount Provided to Subrecipients

$

1,231,229 109 515 1, s60,822

Nortex Regional Planning Gommission Aging and Disability Resource Center

N/A

654020

546

't6,088

N/A

14269',15

246

103,225

N/A

582-16-60660

476

162,657

I

506

140,534

1148301312 1s4830't829 1213581481

232 235 263

63,070

Office of the Governor - Griminal Justice Division '2016 Criminal Justice LEA

Texas Commยกssยกon on Environmental Quality Solid Waste Program Regional Management Coordination

Texas Department of Aging and Disability Services 2016 Area Agency on Aging

N/A

Texas Water Development Board 2016 Regional Water Plan 2021 Regional Water Plan Agricultural Water Conservation Program

539-1 6-000 1 -0000

N/A N/A N/A

2,394 223 65,687

Texas Workforce Commission Child Care and Development Block Grant Child Care and Development Block Grant Child Care and Development Block Grant Temporary Assistance for Needy Families State Administration Matching Grants for the Supplemental Nutrition Assistance Program Workforce Commission lnitiatives Temporary Assistance for Needy Families

N/A N/A N/A N/A N/A N/A N/A

16CCF000 16CCP000 01 17CCP000 01 16T4N000

746 766

16SNE000 0116WCr000 01 16NCP000

816 846 896

01

01

01

't,183,9s0 1,070,849 121,742 1 15,5s9

767 806

67,1s9 117

Total nonfederal funds-special revenue funds

รง

Total all funds

$

210

53,952

14 332

2,613,328

14,332

4,662,341 18,153,983

S 14,332 $ 3,157 ,023


PANHANDLE REGIONAL PLANNING COMMISSION Notes to Schedule of Expenditures of Federal and State Awards September 30, 2016 NOTE

I .

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

.

DE MINIMIS INDIRECT COST RATE Entities that receive federal awards for which an indirect cost rate has never been negotiated may elect to charge a de minimis indirect cost rate of ten percent of modified total direct costs. The Commission did not elect to charge the de minimis rate to any of its federal awards during the year ended September 30, 2016.

211


PANHANDLE REGIONAL PLANNING COMMISSION SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30,2OI6

A.

Summary of Auditor's Results

1.

Financial Statements Type of auditor's report issued

Unmodified

lnternal control over financial reporting: Material weakness(es) identified?

Yes

XNo

Significant deficiencies identified that are not considered to be material weaknesses?

Yes

X

Noncompliance material to the financial statements noted?

2.

Yes

None reported

XNo

Federaland State Awards lnternal control over major programs One of more material weaknesses identified?

Yes

XNo

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

Yes

X

Type of auditor's report issued on compliance for major programs:

None reported

Unmodified

Any audit findings disclosed that are required to be reported under CFR Section 200.516(a) and the State of Texas Single Audit Circular?

Yes

XNo

ldentification of major programs Federal Programs: WIA ÂĄĂşlOA Cluster: WIA Adult Program WIA Youth Activities WIA Dislocated Worker Formula Grants CCDF Cluster: Child Care and Development Block Grant Child Care Mandatory and Matching Funds of the Child Care and Development Fund Social Services Block Grant TANF Cluster: Temporary Assistance for Needy Families

212

17.258 17.259 17.278 93.575 93.596 93.667 93.558


PANHANDLE REGIONAL PLANNING COMMISSION SCHEDULE OF F|ND|NGS AND QUESTTONED COSTS (CONT'D.) FOR THE YEAR ENDED SEPTEMBER 30, 2OI6

2.

Federal and State Awards - ldentification of major programs (Cont'd.)

State Programs: Child Care and Development Block

Grant

Dollar threshold used to distinguish between Type A and Type B federal

$750.000

Dollar threshold used to distinguish between Type A and Type B state

$750,000

programs:

programs:

Auditee qualified as low-risk

B. Financial

auditee?

X Yes _No

Statement Findinos

None

C.

(State)

Federal/State Award Findinos and Questioned Costs None

213


PANHANDLE REGIONAL PLANNING COMMISSION Audit Gorrective Action Plan Year Ended September 30,2016

There were no findings in the current year

214


PANHANDLE REGIONAL PLANNING COMMISSION Summary Schedule of Prior Audit Findings Year Ended September 30, 2016

There were no findings in the prior year

215


EoCII.I, PARKMAN, FLEMING &

FIrvIruc ,PC

C¡RrrrrEo PueLrc AccouNTANrs

.

4110 K¡u- Blvo., Secono FlooR Wrcnrrn FRlls, Texns 76307-0750 Pn. (940) 766-55s0

.

P.O. Box 750

Fnx (940) 766-5778

Mrcnnel D. Eoor¡¡, CPA Dnvro L. Pnnx¡¡nru, CPA A. Pnul Fle¡¡rlc, CPA

lndependent Auditor's Report on lnternal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Pedormed ln Accordance With Government Auditinq Standards

The Board of Directors Panhandle Regional Planning Commission Amariflo, 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 Standards 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, 2016, 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 8,2017. lnternal Control 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 effectíveness of the Commission's internal control. Accordingly, we do not express an opiníon 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, materialweaknesses may exist that have not been identified.

216


Compliance 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 is an integral part of an audit performed in accordance with Government Auditing Sfandards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

tÂż*3Ă **,+!,.4''l'\,ec EDGIN, PARKMAN, FLEMING & FLEMING, PC

Wichita Falls, Texas March 8,2017

217


Eocrlrr, PARKMAN , FLEMTNo &

Fl¡vltrtc, PC

CeRrneo PueLlc AccouNTANTs

Kell Blvo., SecoruD FLooR P.O. Box 750 WlcHrrn FRrls, TexRs 76307-0750 Pn. (940) 766-5550 . Fnx (940) 766-5778 41 1 0

Mrcnn¡L D. Eocrru, CPA Dnvro L. Pnnxunlr, CPA A. Pnul Flen¡r¡¡o, CPA

lndependent Auditor's Report on Compliance for Each Major Program and on lnternal Control Over Compliance Required by the Uniform Guidance and the State of Texas Sinqle 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 Uniform Guidance 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, 2016. 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

agem enú,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.

Aud ito r's Responsi bi I ity

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; Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requiremenfs, Cosf Principles, and Audit Requirements for Federal Awards, and the State of Texas Single Audit Circular. Those standards, the Uniform Guidance 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.

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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, 2016. Report on Internal Gontrol 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 the Uniform Guidance 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 effectiveness 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 materiatweakness 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 described 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, materialweaknesses 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 the Uniform Guidance and the State of Texas Single Audit Circular. Accordingly, this report is not suitable for any other purpose.

eÂż+,".Jr,-r+\''alq"\,?c EDGIN, PARKMAN, FLEMING & FLEMING, PC

Wichita Falls, Texas March 8,2017

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FY2016 – Comprehensive Annual Financial Report  
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