FY14 Comprehensive Annual Financial Report
description
Transcript of FY14 Comprehensive Annual Financial Report
COMPREHENSIVE ANNUALFINANCIAL REPORT
FOR THE FISCAL YEAR ENDEDSEPTEMBER 30, 2014
Offices located inAmarillo, Texas
PANHANDLE REGIONAL PLANNING COMMISSIONAMARILLO, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
Fiscal year ended September 30, 2014
Prepared by
The Department of Finance
Cindy Boone, CPADirector of Finance
PANHANDLE REGIONAL PLANNING COMMISSIONCOMPREHENSIVE ANNUAL FINANCIAL REPORT
For the Fiscal Year Ended September 30,2014TABLE OF CONTENTS
INTRODUCTORY SECT¡ON
Letter of Transmittal............Certificate of Achievement for Excellence in Financial ReportingOrganizational Chart...Governing Board and Executive Staff
FINANCIAL SECTION
lndependent Auditor's ReportManagement's Discussion and Analysis
Basic Financial StatementsGovernment-wide Financial Statements:
Statement of Net PositionStatement of Activities
Fund Financial Statements:Balance Sheet - Governmental Funds ...............Reconciliation of the Governmental Funds Balance Sheet to the Statement of
Net Position...............Statement of Revenues, Expenditures and Changes in Fund Balances -
Governmental Funds..Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances - Governmental Funds to the Statement of ActivitiesStatement of Net Position - Proprietary FundStatement of Revenues, Expenses, and Changes in Fund Net Position -
Proprietary Fund ........Statement of Cash Flows - Proprietary Fund.....
Notes to Financial Statements..............Gombining Financial Statements
Combining Balance Sheet - Nonmajor Governmental Funds ..............Combining Statement of Revenues, Expenditures and Changes in Fund Balance
- Nonmajor Governmental Funds .............. ...................54Supporting SchedulesCombinino Financial Schedules - All Special Revenue Funds
Combining Balance Sheet - All Special Revenue Funds .....60Combining Schedule of Revenues, Expenditures and Changes in Fund Balance
- All Special Revenue Funds .......62Texas Workforce Commission
Combining Schedule of Revenues, Expenditures and Changes in FundBalance ................64
Combining Schedule of Revenues, Expenditures and Changes in FundBalance - Workforce lnvestment Act........ ................65
Supplemental Schedules of Revenues, Expenditures and Changes in FundBalance and Supplemental Schedules of Expenditures by Cost Categoryand Expense Classification - Budget and Actual:
Trade Act for Dislocated Workers 0113TR4000 (853) ........67Trade Act for Dislocated Workers 0114TR4000 (854) ........69Workforce lnvestment Act - Adult 0112W14000 (913).............. ............71Workforce lnvestment Act - Adult 0113W14000 (914) .........73Workforce lnvestment Act - Adult 0114W14000 (915).............. ............75Workforce lnvestment Act - Youth 0112W1Y000 (943).... .....................77
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TABLE OF CONTENTSFINANCIAL SECTION - Gontinued
WorKorce lnvestment Act - Youth 0113W1Y000 (944) ........79Workforce lnvestment Act - Youth 0114W1Y000 (945).........................81Workforce lnvestment Act - Dislocated Worker 0112W1D000 (983).....83Workforce Investment Act - Dislocated Worker 0113W1D000 (984).....85Workforce lnvestment Act - Dislocated Worker 0114W1D000 (985).....87
Combining Schedule of Revenues, Expenditures and Changes in FundBalance - Child Care......... .....................89
Supplemental Schedules of Revenues, Expenditures and Changes in FundBalance and Supplemental Schedules of Expenditures by Cost Categoryand Expense Classification - Budget and Actual:
Child Care Attendance Automation Service 01 14C4A000 (734)..........91Child Care Services Formula Allocation 01 1 3CCF000 (743)................93Child Care Services Formula Allocation 0 1 1 4CCF000 (7 44)................ 95Child Care Local Match 0114CCM000 (754) .....97Texas Department of Family and Protective Services Child Care
0114CCp000 (764) .....................99Texas Department of Family and Protective Services Child Care
0115CCp000 (765) ...... ............101Child Care and Development Fund Quality 0114CCQ000 (774) ........103
Combining Schedule of Revenues, Expenditures and Changes in FundBalance - Other Programs ...105
Supplemental Schedules of Revenues, Expenditures and Changes in FundBalance and Supplemental Schedules of Expenditures by Cost Categoryand Expense Classification - Budget and Actual:
Temporary Assistance for Needy Families/Choices 01 1 3TAN000(803) ........ ................1c7
Temporary Assistance for Needy Families/Choices 01 14T4N000(804) ...... ......... ...... 1 0e
Supplemental Nutrition Assistance Program Employment & Training0113SNE000 (813).............. .....111
Supplemental Nutrition Assistance Program Employment & Training0114SNE000 (814) ...................113
SNAP E&T ABAWD-Only Funding 0114SN4000 (814) ....115WP Employment Services 0113WPA000 (833) ... ...........117WPEmploymentServices0ll4WPA000(834) ................119Non-Custodial Parent Choices Program 0114NCP000 (894).... . ......121Emergency Unemployment Compensation Reemployment and
Eligibility Assessment Service 0112EUC000 (932) .....123Performance lncentive Award Choices Employment 01 14P48000
(s74) ........ ................125Texas Department of Aging and Disability Seruices
Supplemental Schedule of Expenditures by Service Category and Changesin Fund Balance ..................127
Supplemental Schedule of Revenues, Expenditures and Changes in FundBalance - Budget and Actual:
2014 AreaAgency on Aging (504)........ ...........128Gommission on State Emergency Gommunications
Combining Schedule of Revenues, Expenditures and Changes in FundBalance .... ....129
Supplemental Schedules of Revenues, Expenditures and Changes in FundBalance - Budget and Actual:
9-1-1 Management and Planning (213).............. ...............1309-1-1 Management and Planning (214).... ........131
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TABLE OF CONTENTSFINANCIAL SECTION - Gontinued
9-1-1 Management and Planning (215)..............
Texas Department of Public SafetyCombining Schedule of Revenues, Expenditures and Changes in Fund
BalanceSupplemental Schedules of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual:State Homeland Security Grant Program EMW-2011-SS-00019
(402)........State Homeland Security Grant Program EMW-2012-SS-0001 8-501
(403)........State Homeland Security Grant Program EMW-2013-5S-00045
(404)........Hazmat E m erge n cy Prepa red ness 405- E M D - 1 4- 1 5-41 823 (434) . . . . .
Regional Hazard Mitigation Planning Project DR-1791-210 (440).....Hazard Mitigation Project - Mass Notification DR-1791-130 (461)....Buffer Zone Protection Program 2Q1O-BF-TO-OO 15 (481)Safe Room Construction Rebate Program DR 1791-234 (451)
Texas Water Development BoardCombining Schedule of Revenues, Expenditures and Changes in Fund
BalanceSupplemental Schedules of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual:2016 Regional Water Plan 1148301312 (232)Ag ricultural Water Conservation Prog ram 121 3581 481 (263)
Texas Gommission on Environmental QualitySupplemental Schedule of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual:Solid Waste - Regional Coordination 582-14-40587 (474) ................
U.S. Department of CommerceCombining Schedule of Revenues, Expenditures and Changes in Fund
BalanceSupplemental Schedules of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual:2012 Planning Assistance Grant 08-83-04736 (312)2014 Planning Assistance Grant 08-83-04942 (314)
Office of the Governor Criminal Justice DivisionCombining Schedule of Revenues, Expenditures and Changes in Fund
BalanceSupplemental Schedules of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual:2014 Law Enforcement Education and Training 1426914 (244).........2014 State Planning Assistance Grants Program 2037405 (274)......
Texas Department of TransportationCombining Schedule of Revenues, Expenditures and Changes in Fund
BalanceSupplemental Schedules of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual:Rural Transportation Assistance Program 51304F7 130 (373)2014 Federal Planning 51404F7080 (384)..2015 Federal Planning 0000002676 (385)
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TABLE OF CONTENTSFINANCIAL SECTION - Gontinued
Environmental Education Association of New MexicoSupplemental Schedule of Revenues, Expenditures and Changes in Fund
Balance - Budget and Actual.Region 6 SmallGrants Program (603)........
Other Supplementary lnformationCombined Schedule of Revenues, Expenditures and Changes in Fund
Balances - Budget and ActualSchedule of lndirect CostsComputation of lndirect Cost Allocationlndirect Cap Certification.......
STATISTICAL SECTION
Table of ContentsNet Position - By Component - Last Ten Fiscal YearsChanges in Net Position - Last Ten Fiscal YearsFund Balances, Governmental Funds - Last Ten Fiscal Years........Changes in Fund Balances, Governmental Funds - Last Ten Fiscal Years.............Membership Dues by Entity - Last Ten Fiscal Years.......Ratios of Outstanding Debt by Type - Last Ten Fiscal YearsSelected Statistics - Last Ten Years )................Top Ten Public and Private Employers - Current Year and Nine Years Ago ..........Unemployment Rate by County - Last Ten FiscalYearsFull-Time Equivalent Government Employees by Function/Program - Last Ten
FiscalYearsListing Of Positions By Pay Group(s)Schedule of lnsurance in ForcePlanning and Service Area BoundariesCapitalAsset Statistics by Function - Last Eight Fiscal Years
SINGLE AUDIT SECTION
Schedule of Expenditures of Federal and State AwardsNotes to Schedule of Expenditures of Federal and State AwardsSchedule of Findings and Questioned CostsAudit Corrective Action Plan .........Summary Schedule of Prior Audit Findings...........lndependent Auditor's Reports on:
lnternal Control Over Financial Reporting and on Compliance and OtherMatters Based on an Audit of Financial Statements Performed inAccordance with Govern ment Auditing Standards.
Compliance for Each Major Program and on lnternal Control Over ComplianceRequired by OMB Circular A-133 and the State of Texas Single AuditCircular
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165166168172174176182183184185
186188189190191
193196197199200
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INTRODUCTORY SECTION
FIANDLE
REcroNer-PI-ENNmc
March 11,2015
Honorable Chairman and Membersof the Board of DirectorsPanhandle Regional Planning CommissionP.O. Box 9257Amarillo, Texas 79105-9257
Dear Ladies and Gentlemen
The Comprehensive Annual Financial Report (CAFR) of the Panhandle RegionalPlanning Commission (the "Commission" or "PRPC') for the fiscal year endedSeptember 30, 2014, is submitted herewith. All disclosures necessary to enable thereader to gain an understanding of the Commissíon's financial activities have beenincluded. Responsibility for both the accuracy of the data and the completeness andfairness of the presentation, including all disclosures, rests with the PRPC. To the bestof our knowledge and belief, the enclosed data are accurate in all material respects andare reported in a manner designed to present fairly the financial position and results ofoperations.
The CAFR is presented in four sections:
An introductory section which includes this letter of transmittal, the Commissíon'sorganizational chart, and a list of the governing board and executive staff.
A financial section that consists of management's discussion and analysis, theindependent auditor's report, the basic financial statements, the combining andindividual fund statements, as well as other supplementary information.
A statistical sectíon that includes selected historical financial data anddemographic information fo!'the Texas Panhandle region, generally presentedon a multi-yeæ basis.
A single audit section that includes information about federal and state awardprograms as required by the Single Audit Act of 1996, OMB Circular A-133 andthe Uniform Grant Management Standards.
Profile of the PRPC
The Panhandle Regional Planníng Commission was organized in September 1969,underthe Regional Planning Act of 1965 (Chapter 391, Local Government Code) as avoluntary association of governments for the 26-county Panhandle region as delineatedby the Governor. Under the Act, the Commission is designated as a political
415 !íest Eighth AvenueP.O. Box 9257Amarillo, Tèxas 79105(806) 377-338r(806) 373-3268 (fax)www.theprpc.org
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subdivision of the State; the general purpose of which is to make studies and plans toguide the unified, far-reaching development of the area, to eliminate duplication, and topromote the economy and efficiency ín the coordinated development of the area. TheCommission is one of 24 such regional councils serving local governments in the Stateof Texas.
Although the Commission is a political subdivision of the State, it operates under bylawsoriginally written and adopted by the membership in December 1970. Each entityvoluntarily decides upon membership and is billed annually for dues. Counties andcities are billed on a per capita basis. The Commission does not have the authority tolevy taxes and is solely dependent upon its membership dues and monies earned fromprogram fees.
ln 2014, the Commission's 92 members included all26 counties, 61 cities, and 5 specialdistricts. These units of government in 2014 represented an estimated population of440,830 and an area of almost 26,000 square miles.
The reporting entity includes only the Commission. There are no other organizations,functions, or activities which meet the criteria for inclusion in the CAFR as set forth bythe Governmental Accounting Standards Board (GASB). The Employees' Pension Plan(see note 1.F. to the basicfinancial statements) is a defined contribution plan. EffectiveDecember 1, 1996, the Commission transferred responsibility for the plan administrationto ICMA Retirement Corporation and adopted ICMA's prototype plan. Under thisarrangement, employees deal directly with ICMA except for transfer of contributions.Upon payment of its contribution to the Plan, the Commission has no further liabilityrelating to pension matters. In fiscal year 1992, the Commission purchased a buildingwhich is reflected in the proprietary fund ín the basic financial statements.
Maior lnitiatives
PRPC has active programs, funded both locally and with grant funds, in the areas ofworkforce development, assistance to the elderly, emergency communications,emergency preparedness, water planning, solid waste management, criminal justiceplanning, transportation planning, dispute resolution, and community and economicdevelopment. ln addition, PRPC provides regional services and technical assistance tothe local governments of the Panhandle. Major initiatives are described as follows:
rkforce Develo ment
The Workforce Development programs help Panhandle employers, recruit, hire andretaín qualified personnel. They also provide workers with the information, assistanceand training needed to obtain and keep jobs that offer good wages and benefits, andenhance their ability to support their families. These efforts are planned and overseenby the Panhandle Workforce Development Board, a group of dedicated volunteers whoare appointed by local elected officials. The PRPC serves as the administrative andfiscal agent for the Board. Services are provided by the Huxford Group, LLC, a privatesector contractor with staff located in the Workforce Solutions office, and through arelated website.
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The Planning Commission's Area Agency on Aging (AAA) serves as the advocate forthe Panhandle's elderly population. To accomplish its mission of promoting dignity,independence and quality of life for older people, the AAA offers a range ofcomprehensive and coordinated programs designed to assist the region's elderlypopulation and the families and friends who care for them. The AAA provides servicesto individuals age 60 and over and their caregivers of the 26 counties of the Panhandle.Funding for the agency is comprised of federal, state, and local funds.
Emerqencv Commun ications
The PRPC's Regional 9-1-1 Network provides emergency communications services tothe residents in 24 Panhandle counties through a network of twenty-three 9-1-1 callcenters located in sheriffs' offices and police departments. These 9-1-1 calls arereceived by landlines, cellular phones, and most recently, VOIP or voice over lP. ThePRPC provides ongoing training of 9-1-1 call takers, ensures maintenance of theemergency systems, and provides public education.
Emeroencv Preparedness
The Regional Emergency Preparedness Program supports the state's homelandsecurity strategic plan, which in turn, supports the National Strategy for HomelandSecurity. ln the Panhandle, the program's primary goal is to better prepare the area'sfirst responders to thwart and/or respond to and recover from large-scale man-made ornatural disasters. The key objectives are to prevent terrorist's attacks; reducevulnerability to terrorism or natural disasters; and to minimize losses and affect aspeedy recovery when incidents occur. lmplementation of the EmergencyPreparedness Program is overseen by the Panhandle Regional EmergencyManagement Advisory Committee (PREMAC). The PREMAC's areas of responsibilityinclude the development of regional preparedness plans, overseeing theimplementation of regional preparedness programs, and developing recommendationsregarding the use of the region's homeland security grant funding.
Water Planninq
Senate Bill 1 mandated the state of Texas to undertake a comprehensive waterplanning process designed to assist water users and providers in planning for andmeeting future water demands and needs. The planning process was delegated to theregions to accomplish. The PRPC was selected and continues to serve as theadministrative agent for this effort at the request of the Panhandle Water PlanningGroup.
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Solid Waste Manaqement:
The Regional Solid Waste Management Program was developed to assist the region'slocal governments in implementing the recommendations of the Regional Solid WasteManagement Plan. The plan was created in response to federal and state regulationsthat were signíficantly impacting landfill costs. The primary goal of the plan is to provideguidance in the development and implementation of local and regional alternatives,such as local and multi-jurisdictional recycling, composting and wood waste reductionprograms, over traditional forms of disposal. ln its function to promote the region'swaste diversion efforts, the Planning Commission takes a lead role in the developmentand implementation of cooperative marketing and transportation initiatives.
Economic Development
The Planning Commission's Economic Development Program is designed to assist localgovernment entities and area businesses in enhancing the economic environment andencouraging the sustainable development of the region. Acting as the EconomicDevelopment District, assistance is provided with regional economic planning, grantpreparation and administration, and topical workshops. Loans are provided through twoloan programs: PRPC's Rural Micro Loan Program, offering financing to smallbusinesses in the region who create jobs; and the Amarillo MSA Micro Loan program,helping finance small businesses in Potter and Randall Counties with a focus on low tomoderate income business owners.
Criminal Justice
PRPC's Criminal Justice Program has been designated by the Office of the Governor,Criminal Justice Dívision as the responsible entity for regional criminal justice planningefforts for the 26-county arca. Such efforts include coordinating and consolidatingactivities of the agencies to maximize funds and resources. The department assists inadministering, monitoring, and reviewing grants for a range of activities. The grantsprovide services in the areas such as victim's services, prosecution, crime prevention,and juvenile justice prevention and intervention. The PRPC also coordínates basic andin-service peace officer training through the Panhandle Regional Law EnforcementAcademy.
Transportation Planninq
The PRPC, under the guidance of the Texas Department of Transportation (TxDOT),was selected by area public transportation interests to serve as lead agency for theTexas Panhandle to develop regional public transportation service initiatives. ThePlanning Commission also supports the transportation efforts of local elected officialsunder the auspices of the Panhandle Rural Planning Organization and the RollingPlains Organization for Rural Transportation.
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Dispute Resolution
The PRPC's Dispute Resolution Center (DRC) is designed to empower residents of thisregion to resolve all types of conflicts through the use of mediation. The DRC offersmediation assistance for a variety of conflicts, including divorce/custody, visitationarrangements, consumer complaints, minor criminal mischief, person injury,landlord/tenant disputes, property and damage disputes, threats and trespassing,financial disputes, políce and court referrals, employer/employee conflicts, andneighborhood and community conflicts. Such resolution is achieved with the assistanceof trained, impartial mediators who facilitate meetings between the disputing parties.Continuing education is provided to the mediators, ensuring that their mediation skillsare current and effective.
Government Services:
The PRPC's Local Government Services Department assists area cities and counties inaddressing community development needs. Results of these services can be seen withsuch community improvements as new parks, water infrastructure, sewer infrastructure,and local planning assistance. The PRPC plays a part in multiple phases of theseprojects for its members, from assisting with grant preparation, to administrativemanagement of construction activities, construction contracts and compilation, andsubmission of all required reporting upon project completion. The PRPC also deliverscity management services to area municipalities ranging from strategic planningassistance to codification, to long-term management contracts.
The PRPC also provides a variety of services in response to the common needs of arealocal governments. Under the heading of Regional Services, the need of thesePanhandle local entities are addressed through services such as workshops andseminars, facilitation of roundtable discussions, grant writing assistance andmanagement of special projects.
Lonq-Term Financial Planninq
lnternal Controls:
The Director of Finance establishes and maintains an internal control structure designedto ensure that assets are safeguarded and used in accordance with Board of Directorsand grant contract authorizations and that accounting data allows for the preparation offinancial statements in conformity with accounting principles generally accepted in theUnited States of America. This structure is designed to provide reasonable, but notabsolute, assurance these objectives are met. "Reasonable assurance" recognizesthat: (1) the cost of the control should not exceed the benefits likely to be derived; and(2) the valuation of costs and benefits requires estimates and judgments bymanagement.
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Budgetary Controls:
The Commission's budget is based on anticipated funding from federal and state grantsand local dues; however, variances can and do occur. A comparison of budget toactual expenditures is shown on pages 159 - 160.
The 2014 budget consisted of specific programs to be funded by grantor agencies andthe general fund. All expenditures are classified as current. The general fund programconsists of agency-wide support and local expenditures not related to any internalservice funds. Budgetary control is maintained through budgetary analysis, as well asprior approval of requisitions to vendors.
Although PRPC's budget is adopted at the annual meeting of its GeneralAssembly, it isnot a legally adopted budget or an appropriated budget as defined by the GovernmentalAccounting Standards Board.
Cash Manaqement:
The PRPC's investment policy is to invest public funds in a manner which will providethe highest investment return with the maximum security while meeting PRPC's cashflow demands. Generally, funds are invested in money market investment accountswith all accounts that are in the name of the Commission being fully insured orcollateralized. Note 2 to the financial statements on pages 43 - 44 include a detailedexplanation.
Risk Manaqement:
The Commission purchases insurance coverage that is considered adequate tominimize the Commission's risk of loss. A schedule of the insurance coverage in placeis included in the statistical section on page 189.
lndependent Audit:
An independent audit is performed by a certified public accounting firm selected by theCommissíon's Board of Directors. The independent auditor's report has been includedin the financial section of this report beginning on page 12.
rds and Acknowled m
Certificate of Ach ievement
The Government Finance Officers Association (GFOA) of the United States andCanada awarded a Certificate of Achievement for Excellence in Financial Reporting tothe Panhandle Regional Planning Commission for its comprehensive annual financialreport for the fiscal year ended September 30, 2013.
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ln order to be awarded a Certificate of Achievement, a governmental unit must publishan easily readable and efficiently organized comprehensive annual financial report,whose contents conform to program standards. Such report must satisfy both generallyaccepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We believe ourcurrent report continues to conform to Certificate of Achievement programrequirements, and we are submitting it to GFOA to determine its eligibility for anothercertificate.
Acknowledqments:
The preparation of this report was accomplished with cooperation of the Commission'sfinancial and administrative staff and the Commission's audit firm, Edgin, Parkman,Fleming & Fleming, P.C. We express our appreciation to the staff members andauditors who contributed to the preparation of this report. We also wish to thank themembers of the Board of Directors for conducting the financial operations of the PRPCin a responsible manner.
Resp llv itted
G PitnerExecutive Director
Cindy Boone, CPAFinance Director
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Panhandle Regional
PlannÍng Commission, Texas
For its Comprehensive AnnualFinancial Report
for the Fiscal Year Ended
September 30r 2013
ffi?3Ø-
Government Finance Officers Association
Certificate ofAchievementfor Excellencein FinancialReporting
Presented to
Executive Director/CEO
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PANHANDLE REGIONAL PLANNING COMMISSIONGoverning Board and Executive Staff
OFFICERS
CHAIRMAN Tom Velasquez, Citizen's Representative, Wheeler
VICE-CHAIRMAN John James, Judge, County of Collingsworth
SECRETARY/TREASURER Jon Behrens, Commissioner, City of Canyon
IMMEDIATE PAST OHAIRMAN Brian Giilispie, Mayor, Cig of Spearman
MEMBERS
PSA-1
PSA-2
PSA-3
PSA4
PSA-5
Dallam, Hartley, Moore,Oldham, Sherman
Hansford, Hemphill, Hutchínson,Lipscomb, Ochiltree, Roberts
Briscoe, Castro, Deaf Smith,Parmer, Swisher
Armstrong, Carson, Potter,Randall
Childress, Collingsworth, Donley,Gray, Hall, Wheeler
Don Allred, Judge, County of OldhamZelda Lang, Councilwoman, City of Dalhart
Ronnie Gordon, Judge, County of HartleyCleo Castro, Cactus
Bob Gober, Councilman, City of CanadianBrian Gillispie, Mayor, City of Spearman
Jeff Brain, Mayor, City of BorgerJuan Cantu, Commissioner, County of Lipscomb
Winston Sauls, Borger
Harold Keeter, Judge, County of SwisherTom Simons, Judge, County of Deaf Smith
Wayne Nance, Judge, County of BriscoeSalRivera, Sheriff, Castro County
lrene Favila, Hereford
Ernie Houdashell, Judge, County of RandallPaul Harpole, Mayor, City of Amarillo
Jon Behrens, Commissioner, City of GanyonDan Looten, Mayor, City of Panhandle
Saul Hernandez, Amarillo
Jack Hall, Judge County of DonleyJohn James, Judge, County of Collingsworth
Jay Mayden, Judge, County of ChildressTom Velasquez, Wheeler
Gary PitnerCindy Boone
Tom DresslerMelissa Carter
John KiehlKyle lngham
Randy BraidfootMike Peters
Minoritv Elected RepresentativesJuan Cantu, Commissioner, County of LipscombSal Rivera, Sheriff, Castro County
Special District RepresentativesPhillip Self, Board Member, Greenbelt Municipal and lndustrial Water AuthorityWilliam L. Hallerberg, Ph.D., Canadian River Municipal Water Authority
EXECUTIVE STAFF
EXECUTIVE DIRECTORFINANCE DIRECTORWORKFORCE DEVELOPMENT DIRECTORAGING DIRECTORREGIONAL SERVICES DIRECTORLOCAL GOVERNMENT SERVICES DIRECTORDISPUTE RESOLUTION CENTER DIRECTORREGIONAL 9-1-1 NETWORK DIRECTOR
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FINANCIAL SECTION
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Eooltrt, PARKMAN, FLEMTNG & Flevtruc ,PCCenl¡leo PueLtc Accoururnr.¡rs
41 10 Kell Brvo., Seco¡¡o Fr-oon P.O. Box 750Wrcnrrn Fnrls, TexRs 76307-0750Pn. (940) 766-5550 FAX (940) 766-5778
MrcsRel D. Eocrru, CPADnvto L. PRRxtr¡Rl.r, CPA, CFE
A. Pnul Flen¡rruc, CPAJ. Mnnx Fleurruc, CPA
lndependent Auditor's Report
The Board of DirectorsPanhandle Regional Planning CommissionAmarillo, Texas
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each majorfund, and the aggregate remaining fund information of Panhandle Regional Planning Commission asof and for the year ended September 30, 2014, and the related notes to the financial statements,which collectively comprise the Commission's basic financial statements as listed in the table ofcontents.
M a n ag e m ent's Respo n si b i I ity fo r th e F i n a n c i al Staúemenfs
Management is responsible for the preparation and fair presentation of these financial statements inaccordance with accounting principles generally accepted in the United States of America; thisincludes the design, implementation, and maintenance of internal control relevant to the preparationand fair presentation of financial statements that are free from material misstatement, whether due tofraud or error.
Aud ito r's Responsi bi I ity
Our responsibility is to express opinions on these financial statements based on our audit. Weconducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States. Those standards require that weplan and perform the audit to obtain reasonable assurance about whether the financial statementsare free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosuresin the financial statements. The procedures selected depend on the auditor's judgment, including theassessment of the risks of material misstatement of the financial statements, whether due to fraud orerror. ln making those risk assessments, the auditor considers internal control relevant to the entity'spreparation and fair presentation of the financial statements in order to design audit procedures thatare appropriate in the circumstances, but not for the purpose of expressing an opinion on theeffectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit alsoincludes evaluating the appropriateness of accounting policies used and the reasonableness ofsignificant accounting estimates made by management, as well as evaluating the overall presentationof the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our audit opinions.
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Opinions
ln our opinion, the financial statements referred to above present fairly, in all material respects, therespective financial position of the governmental activities, each major fund and the aggregateremaining fund information of Panhandle Regional Planning Commission, as of September 30,2014,and the respective changes in financial position, and, where applicable, cash flows thereof for theyear then ended in accordance with accounting principles generally accepted in the United States ofAmerica.
Other Mallers
Requ ired Supplementary I nformation
Accounting principles generally accepted in the United States of America require that theManagement's Discussion and Analysis on pages 15 through 21 be presented to supplement thebasic financial statements. Such information, although not a part of the basic financial statements, isrequired by the Governmental Accounting Standards Board, who considers it to be an essential partof financial reporting for placing the basic financial statements in an appropriate operational,economic, or historical context. We have applied certain limited procedures to the requiredsupplementary information in accordance with auditing standards generally accepted in the UnitedStates of America, which consisted of inquiries of management about the methods of preparing theinformation and comparing the information for consistency with management's responses to ourinquiries, the basic financial statements, and other knowledge we obtained during our audit of thebasic financial statements. We do not express an opinion or provide any assurance on theinformation because the limited procedures do not provide us with sufficient evidence to express anopinion or provide any assurance.
Other lnformation
Our audit was conducted for the purpose of forming opinions on the financial statements thatcollectively comprise Panhandle Regional Planning Commission's basic financial statements. Theintroductory section, combining financial statements, supporting schedules, other supplementaryinformation and statistical section are presented for purposes of additional analysis and are not arequired part of the basic financial statements. The accompanying schedule of expenditures offederal and state awards is presented for purposes of additional analysis as required by U.S. Office ofManagement and Budget Circular A-133, Audits of Sfafes, Local Governments and Non-ProfitOrganizations, and the Sfafe of Texas Single Audit Circular, and is also not a required part of thefinancial statements.
The combining financial statements, supporting schedules, other supplementary information and theschedule of expenditures of federal and state awards are the responsibility of management and werederived from and relate directly to the underlying accounting and other records used to prepare thebasic financial statements. Such information has been subjected to the auditing procedures applied inthe audit of the basic financial statements and certain additional procedures, including comparing andreconciling such information directly to the underlying accounting and other records used to preparethe financial statements or to the financial statements themselves, and other additional procedures inaccordance with auditing standards generally accepted in the United States of America. ln ouropinion, the combining financial statements, supporting schedules, other supplementary informationand the schedule of expenditures of federal and state awards are fairly stated in all material respectsin relation to the basic financial statements as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures appliedin the audit of the basic financial statements and, accordingly, we do not express an opinion orprovide any assurance on them.
13
Other Reporting Required by Government Auditing Standards
ln accordancewith Government Auditing Standards, we have also issued our reportdated March 11,2015, on our consideration of Panhandle Regional Planning Commission's internal control overfinancial reporting and on our tests of its compliance with certain provisions of laws, regulations,contracts, and grant agreements and other matters. The purpose of that report is to describe thescope of our testing of internal control over financial reporting and compliance and the results of thattesting, and not to provide an opinion on internal control over financial reporting or on compliance.That report is an integral part of an audit performed in accordance with Government AuditingSfandards in considering Panhandle Regional Planning Commission's internal control over financialreporting and compliance.
%, ?o',J,'-'.^, 7/"A U 1/.'.arfcEDGIN, PARKMAN, FLEMING & FLEMING, PC
Wichita Falls, TexasMarch 11,2015
14
HANDLE
R¡CIONRI-PMNNmCcovttvttssloN
II,IANAGEMENT'S DISCUSSION AND ANALYSIS
As management of the Panhandle Regional Planning Commission, we offer readers of the PRPC's Annual FinancialReport this nanative overview and analysis of the PRPC's financial performance during the fiscal year endedSeptember 30,2014. Please read it in conjunction with the PRPC's financial statements, which follow this section.
FINANCIAL HIGHLIGHTS
The assets of the PRPC exceeded its liabilities at the close of the most recent fiscal year by fi7,264,772 (netposition). Of this amount, ç2,074,942 (unrestricted net position) may be used to meet the PRPC's obligations.
During the year, the PRPC's totalnet position decreased by $167,341. This decrease is principally due to the$146,544 decrease in the net investment in capital assets and a $23,568 decrease in the unrestricted netposition.
The governmental funds reported a fund balance this year of $2,334,789, which is an increase of $65,081 incomparison with the prior year amount.
a At the end of the current fiscal year, the unassigned fund balance for the General Fund was $994,,149.
OVERVIEW OF THE FINANCIAL STATEMENTS Figure A-1Requited Components of the PRPCts
Annu¿l Financial ReportThis annual report consists of three pafts-management's discussion andanalysis (this section), the basic financial statements, and requiredsupplementary information The basic financial statements include twokinds of statements that present different views of the PRPC:
o
a
a
o
a
o
The first two statements are govemment-wide financial statementsthat provide both long-term and shott-term information about thePRPC's overall financial status.
The remaining statements are fund financial statements that focuson individual pañs of the government, reporting the PRPC'soperations in more detail than the government-wide statements.
The govemmental funds statements tell how general govemmentservices were financed in the shoft tetm as well as what remains forfuture spending.
fhe proprietary fund statements offer sf¡od- and long-term financialinformation about the activities the government operates Íkebuslnesses, such as the internal servrces.
Gove¡nment-wldeFlnanc¡al
Slatemenls
FundFinancial
Statemånts
71tr¿¿
to tl¿7ûta.4¿a¿
Swa¿r¿¿
Bas¡cFinancial
Statements
RequiredSupplemenlary
lnformat¡on
a
The financial statements also include notes that explain some of th" sutt"tYinformation in the financial statements and provide more detailed data. The statements are followed by a section ofrequired supplementary infomation that further explains and supports the information in the financial statements.Figure A-1 shows how the required parts of this annual report are arranged and related to one another.
Detail
415 West Eighth AvenuePO, Box 9257Amarillo, Tèxas 79105(806) 372-3381(806) 373-3268 (fax)
www. theprpc.orgii
15
Figure A-2 summarizes the major features of the PRPC's financial statements, including the portion of the PRPC'sgovernment they cover and the types of information they contain. The remainder of this overview section ofmanagement's discussion and analysis explains the structure and contents of each of the statements.
Figure A-2. Major Features of the PRPC's Government-wide and Fund Financial Statements
Fund StatementsSfafemenfs
operatesScope similar to private bus¡nesses - the
internal services
o Statement of neto Statement of revenues,
expenses, and changes innet assets
. Statement of cash flows
Accounting Accrual accounting andeconomic resources focusand measurement
focusassets
Required financíalstatements
Type ofasset/liabilityinformation
Type ofinflow/outflowinformation
both financial and capital, andshort{erm and long-term
All revenues andexpenses during year,regardless of when cashis received or paid
Government-wide Statements
The government-wide statements report information about the PRPC as a whole using accounting methods similar tothose used by private-sector companies. The statement of net position includes all of the government's assets andliabilities. All of the current year's revenues and expenses are accounted for in the statement of activities regardlessof when cash is received or paid.
The two government-wide statements report the PRPC's net position and how they have changed. Net position - thedifference between the PRPC's assets and liabilities-is one way to measure the PRPC's financial health or posrTron.Over time, increases or decreases in the PRPC's net position are an indicator of whether its fìnancial health isimproving or deteriorating, respectively.
Fund Financial Statements
The fund financial statements provide more detailed information about the PRPC's most significant funds-not thePRPC as a whole. Funds are accounting devices that the PRPC uses to keep track of specific sources of fundingand spending for particular purposes with some funds required by State law.
The PRPC has the following kinds of funds:
Govemmental funds-Most of the PRPC funds are included in governmental funds, which focus on (1) howcash and other financial assefs can readily be converted to cash flow in and out and (2) the balances left atyear-end that are available for spending. Consequently, the governmental fund statements provide a detailedshott-term view that helps you determine whether there are more or fewer fìnancial resources that can bespent in the near future to flnance the PRPC's programs. Because this information does not encompass theadditional long-term focus of the government-wide statements, we provide additional information on thesubsequent page that explains the relationship (or differences) between them.
a
Government-wide Governmental FundsEntire PRPC's government The activities of the PRPC
that are not proprietary
. Statement of net position o Balance sheeto Statement of activities . Statement of revenues,
expenditures & changesin fund balances
Accrual eccount¡ng andeconomic resources focus
Modified accrualaccounting and currentfinancial resources focus
All assets and liabilities,both financial and capital,short-tem and long-term
Only assets expected tobe used up and liabilitiesthat come due dur¡ng theyear or soon thereafter,no capital assets included
All revenues andexpenses during year,regardless of when cashis received or paid
Revenues for which cashis received during or soonafter the end of the year;expenditures when goodsor services have beenreceived and payment isdue during the year orsoon thereafter
16
Proprietary funds-Services for which the PRPC charges customers a fee are generally reported inproprietary funds. Proprietary funds, like the government-wide statements, provide both long- and short-termfinancial information. PRPC's proprietary funds are for the internal service funds.
FINANCIAL ANALYSIS OF THE PRPC AS A WHOLE
Net position. The PRPC's net position was $7,264,772 at September 30, 2014. (See Table A-1.)
Table A-1
PRFC's Net Position
GovernmentalAc{ivities
2014 2013Cunent and other assetsCapital assets, netTotal assets
8 4,74,7æ $ 4,481,058
a
5,4æ,431 5,650,83610,201,199 10,131,8%
Cunent liabilitiesNoncurrent liabilitiesTotal liabilities
Net position
Net investment in
capital assetsRestrictedUnrestrictedTotal net position
1,882,8051,053,622
1,625,6641,074,1"t7
2,9æ,427 2,699,781
4,9û,574377,O29
2,098,510- $ 7,432,113
The $2,074,942 of unrestricted net position at September 30, 2014 represents resources available to fund theprograms of the PRPC nen year if sufficient resources are not derived from future resources. The restricted netposition is required to be set aside for future use in the micro-loan programs.
Changes in net position. The PRPC's total revenues, both program and general, were $21 ,296,774. A signifìcantportion, 92o/o, of the PRPC's revenue came from intergovernmental grants and contracts. (See Figure A-3.) Localcash and in-kind revenues made up 7o/owilh the other categories combined making up less than 1% of the PRPC'stotal revenues.
The total cost of all programs was $21 ,464,115 61% of these costs were for the workforce development program,13%o for the aging program, 11o/o lor emergency management, 8Yo lor emergency communications, 3% for generalgovernment, and all the other governmental programs making up 4o/o. (See Figure A-4.)
4,810,030379,800
2,074,9+2
ç 7,2æ,772
17
FigureA€Sources of Revenue for FiscalYea¡ 2O14
I Local cash end ¡n-k¡nd7o/o
tr other1o/o
a lntergoEmmentaland contEcts
920/o
Figure A,4Functional Expenses for Fiscal Yea¡ 2014
¡ Workforceo Aging services
13o/o
developm61o/o E Emergency
management11%
Otherprograms4o/o
E Generalgovernment3Vo
Governmental Activities
Table A-2 presents the various revenue categories and gross costs of each of the Commission's functional areas forthe2O14 year compared to 201 3. Revenue from intergovernmental grants and contracts increased $416,962 in2014primarily due to an increase in expenditures for the emergency communications program and the water planningdevelopment program.
Emergencycom m unications
8%
18
Table A-2
Changes in Net Position
Governmental
Activities
20'14 2013
Revenues
Program revenues
lntergovernmental grants and contracts
Local contracts and in-kind
Program income
PRPC
Subcontractor
Total program revenues
General revenues
Membership dues
lnterest income
Miscellaneous
Total general revenues
Total revenues
Expenses
General government
Workforce development
Aging services
Emergency communications
Water planning development
Criminal justice programs
Economic development
Emergency management
Solid weste planning
Transportat¡on planning
Environmental education
Total expenses
lncrease (decrease) in net position
Net position - beginning
Net position - ending
$ 19,534,316
1,365,675
142,651
155,406
$ r9,117,354
1,352,500
56,773
'154,029
2'1,198,048
68,210
11,178
67,945
't0,656
62,66619 338
98,726 't41,267
21,296,774 20,821p23
624,566
13,158,058
2,774,270
1,678,456
293,0't4
106,606
141,129
2,439,88',1
160,603
85,967
529,g',t2
13,244,033
2,715,995
1,457,750
78,646
104,638
14'.1,748
2,678,458
208,405
't15,021
6,075565
2't,464,1',t5 21,260,681
(167,341)
7,432,113
(438,758)
7,870,871
g 7,264,772 $ 7,432,',t13
Table A-3 presents the cost of each of the PRPC's largest programs as well as each program's net cost (total costless local contracts and in-kind and operating grants and contributions) forthe years 2014 and 2013. The net costreflects what was funded by local dollars.
19
TableA-3l{et Cæt of @vemnpntal Progams
Go¡emnentalPrograns
l.let Costof Prograns
2o14 2o13 2014 2013Cæneral govemrnent
Wokforce dewloprrentAging services
Energency nanaçnentEnergency conmun icati ons
$ 624,566
13,158,058
2,n4,2702,439,æ1
1,678,¿156
$ 529,912
13,224,033
2,715,æ52,678,4æ1,457,7æ
$ (7,10e)
(37,s14)
(42,e13)
(454,561)
283,597
$ (æ,14413,384
(18,42)(4æ,419)
(108,921)
FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS
Governmental Funds
The governmental funds focus is to provide information on near-term inflows, outflows and available resources in thefuture. ln particular, the unassigned fund balance represents available spending at the end of the fiscal year. Suchinformation is useful in assessing the PRPC's financing requirements.
The fund balance of the PRPC General Fund at September 30,2014 was $2,311,419 of which $994,449 wasunassigned and had an increase of $9,725 in the fiscal year. This is primarily the operating fund for the PRPC. Theassigned fund balance of $937,170 had an increase of $49,923 and is designated by management for future projectssuch as providing local government services to assist area cities and counties in addressing a variety of communitydevelopment needs, assisting with community improvements, disaster relief, and local government management.The restricted fund balance of $379,800 is restricted for use in the micro-loan programs of the PRPC and had anincrease of $2,771.
Also included in the governmental funds are the special revenue funds. The principle special revenue fund is theTexas Workforce Commission fund. This fund provides assistance to individuals in finding jobs and obtaining trainingand providing child-care assistance to low-income families. ln 2O14, ç13,120,144 of funds were expended for thesepurposes which was a decrease of $117,273 from the previous year. This program, as well as most of the specialrevenue fund programs, is on a cost reimbursement basis. The assigned fund balance for the special revenue fundsof $23,370 is for the Texas Department of Public Safety's safe room construction rebate program which increased in2O14by $2,662.
Proprietary Funds
The Proprietary Fund isthe internal servicefund of the PRPC. The purpose of the internal servicefund isto provideservices such as accounting, information technology, copy, human resource management, office space, vehicle pool,receptionist, and clerical support, which are common to the various programs within PRPC, on a break-even basis.The net income from these services is allocated back to the programs for the government-wide fìnancial statements.
General Fund Budgetary Highlights
The PRPC budget is prepared based upon the various grants and contracts estimated to be in effect for the fiscalyear. Although this budget is not legally adopted, it is submitted to the membership at the General Assembly meetingfor their approval and adoption. lncluded in the body of this report is a comparison of that budget to actuals for theyear 2014 on pages 159 - 160.
CAPITAL ASSETS AND DEBT ADMINISTRATION
CapitalAssets
At the end o12014, the PRPC had invested in capital assets totaling $5,456,431 including land, equipment, buildings,and vehicles. (See Table A-4.) ln 1992, the PRPC purchased the land and building located in Amarillo, Texas for thebenefit of providing economical office space for the various programs. ln 2014, approximately $375 thousand ofequipment was purchased for the emergency communications program. See note 4 on page 45 of the basic financialstatements for additional information related to capital assets.
20
Table A.4Capital Assets
GovemmentalActivities
2014 2013LandBuildings, systems and improvements, netFurniture and equipment, netTotal
Note payable - due in less than one yearNote payable - due in more than one yearTotal
$ 80,000472,710
4,903,721
$ 5,456,431
$ 80,000511,492
5,059,344$ 5,650,836
Long-term Debt
At year-end, the PRPC had a $646,401 note outstanding to finance office building improvements as shown in TableA-5. See note I on pages 4748 of the basic financial statements for additional information related to long-term debtactivíty.
Table A-5Outstanding Debt
GovernmentalActivities
2014 2013$ so,oe8
596,303$ 646,401
$ 47,582646,680
ç 694,262
ECONOMIC FACTORS AND NEXT YEAR'S BUDGET
ln 2014, membership dues for the PRPC, which are based on 8.5 cents per capita from the 2010 censusremained fairly constant at $68,210. The 2015 budget remains at 8.5 cents per capita basis for each entity'spopulation.
Programs with match requirements from the federal and state government are expected to remain constantin 2015 with the aging services program the only one anticipated to require cash match from PRPC.
Anticipated revenues for intergovernmental grants and contracts and associated proposed expenditures isanticipated to decrease approximately $500,000 overall for 2015.
Those indicators that were known when preparing the budget for fiscal year 2014-15 were taken into account. lfthose estimates are realized, the PRPC's budgetary general fund balance is not expected to change appreciably bythe end of fiscal year 2015.
CONTACTING THE PRPC'S FINANCIAL MANAGEMENT
This financial report is designed to provide a general overview of the PRPC's finances. Questions concerning any ofthe information provided in this report, or requests for additional financial information, should be addressed to CindyBoone, Finance Director, Panhandle Regional Planning Commission, P.O. Box 9257, Amarillo, TX 79105.
a
a
21
BASIC
FINANCIAL STATEMENTS
22
GOVERNMENT-WIDE
FINANCIAL STATEMENTS
23
PANHANDLE REGIONAL PLANNING COMMISSION
Statement of Net PositionSeptember 30,2014
AssetsCash and cash equivalentsReceivables:
Due from grantorsAccounts
Other assetsCapital assets not being depreciatedCapital assets net of accumulated depreciationTotal assets
LiabilitiesAccounts payableUnearned grant revenueNoncurrent liabilities:
Due in less than one yearDue in more than one year
Total liabilities
Net PositionNet investment in capital assetsRestricted for microloan programsUnrestrictedTotal net position
GovernmentalActivities
$ 2,957,312
1,415,340114,599257,51780,000
5,376,43110,201,199
1,226,080656,725
97,935955,687
2,936,427
See accompanying notes to the basic financial statements.
24
PANHANDLE REGIONAL PLANNING COMMISSION
Statement of ActivitiesFor the Year Ended September 30,2014
Fu ramsDirect
Expenseslndirect Cost
AllocationPrimary government:
Governmental activities:General governmentWorkforce developmentAging servicesEmergency communicationsEmergency managementWater planning developmentSolid waste planningEconomic developmentCriminal justice programsTransportation planningEnvironmental education
Total governmental actívities
$ 954,83613,029,3312,690,5131,629,1152,405,923
292,213155,144125,978102,97176,799
1,402
(330,270)128,72783,75749,34133,958
8015,459
1 5,1 51
3,7359,178
163
Total primary government
21,464,115
s21 115
General revenues:Membership dueslnterest incomeMiscellaneous
Total general revenuesChange in net position
Net position - beginningNet position - ending
See accompanying notes to the basic financial sfafemenfs.
25
Expenses AfterAllocation of
lndirect Costs
LocalContracts and
ln-kind
OperatingGrants and
Contributions
Program Revenues
Net (Expense)Revenue
and Changes inNet Position
TotalGovernmental
Activities
624,56613,158,0582,774,2701,678,4562,439,991
293,014160,603141,129106,60685,967
1,565
554,08133,1 34
945,8521,453
28,612141134
93,8305,005
63,37613,087,010
1,785,5051,960,6001,956,708
292,594158,63945,000
100,79684,098
(7,10e)(37,914)(42,e13)283,597
(454,561)(27e)
(1,830)(2,299)
(81s)(1,869)
(75)21,464,115
1,4901,663,732 19,534,316
21,464,115 1,663,732 19,534,316
(266,067\
(266,067)
68,21011,17819,33898,726
(167,341)7,432,113g 7,264,772
26
FUND FINANCIAL STATEMENTS
27
PANHANDLE REGIONAL PLANNING COMMISSION
Balance Sheet - Governmental Funds
September 30,2014
General
TexasWorkforce
Commission
TexasDepartment
of Agingand Disability
Services
Commissionon State
EmergencyCommunications
AssetsCash and cash equivalentsReceivables (net):
Accounts receivableDue from grantorsDue from other funds
Other assets
Total assets
Liabilities and Fund BalancesLiabilities:
Accounts payableDue to other fundsUnearned grant revenue
Total liabilities
Fund balances:RestrictedAssignedUnassigned
Totalfund balances
Total liabilities and fund balances
$ 2,379,474
75,580
372,805'147,147
$ 2,975,00ô
395,343
745,5381,816
273,824
21 403 272 38,718
766,941 275,912 434,061
$ 49,903407,221206,463
755,22211,719
121,218154,590
104
41,629
392,432663,587 766,94'l 275,9',12 434,061
379,800937,170994,449
2,3',t1,4"t9
I 2,975,006 766,941 275,912 434,061
See accompanying notes to the basic financial statements.
28
OtherGovernmental
Funds
TotalGovernmental
Funds
59,913 2,834,730
12,095395,978
42,645
89,4911,415,340
372,805250,'185
510,631 4,962,551
57 726
223,039206,496
I,191,01 I780,026656,725
2,627,762
379,800960,540994,449
487 261
23,370
23,370 2,334,789
510,631 4,962,551
See accompanying notes to the basic financial statements.
29
PANHANDLE REGIONAL PLANNING COMMISSION
Reconciliation of the Governmental Funds Balance Sheetto the Statement of Net Position
September 30,2014
Total fund balances - governmental funds
Amounts reported for governmentalactivities in the Statement of Net Positionare different because:
Capital assets used in governmental activities are not financial resources and therefore notreported in the funds. Capital assets at year-end consist of:
Gross capitalassetsRelated accumulated depreciation
Certain long{erm assets are not reported in the governmentalfundsbecause they are not available to pay current-period expenditures butthey are presented in the statement of net position.
An internal service fund is used by management to charge costs associatedwith various activities to individual funds. The assets and liabilities, net ofdue to and from other funds, of the internal service fund are included ingovernmental activities in the statement of net position.
Total net position - governmental activities
$ 8,318,2133,417,742
$ 2,334,789
4,900,471
25,108
4,404
ç 7,264,772
See accompanying notes to the basic financial statements.
30
PANHANDLE REGIONAL PLANNING COMMISSION
Statement of Revenues, Expenditures and Changes inFund Balances - Governmental Funds
For the Year Ended September 30,2014
General
Texas
WorkforceCommission
TexasDepartment
of Agingand Disability
Services
Commissionon State
EmergencyCommunications
1,960,600
748
1,962,053
Revenueslntergovemmental grants and contractsLocal cash and in-kind
Program income:PRPC
SubcontractorMembership dueslnterest incomeMiscellaneous
Total revenues
ExpendituresGeneral governmentWorkforce developmentAging servicesEmergency communicationsEmergency managementWater planning developmentSolid waste planning
Economic developmentCriminal justice programsTransportation planning
Environmental educationTotal expenditures
Excess of revenues over (under) expenditures
Other financing sources (uses):Transfers inTransfers out
Net change in fund balances
Fund balances, beginning
Fund balances, ending
s 63,376524,470
1 3,087,010
33,1341,785,505
770,108
23,478 20,338155,406
68,21011,1785,293
696,005 't3,120,144 2,73'l,357
705
937,66412,991,417
2,672,4211,912,7'.12
937,664 12,991.4',t7 2,672,421 1,912,712
(241,659) 128,727
330,270(26,192\ (128,7271
62,419
2,249,000
g 2,311,419
See accompanying notes to the basic financialsfafernenfs.
58,936
24,821(83,757)
49,341
(49,341)
31
OtherGovernmental
Funds
TotalGovemmental
Funds
2,637,825123,932
5,005
19,534,3161,452,392
275
48,821
155,40668,21012,'t585,293
2,767,037 21,276,596
1,950,071
291,934153,3't4123,679102,056
74,9201,327
937,66412,99't,417
2,672,42',1
1,9',t2,7121,950,071
291,934153,314't23,679r02,05674,920
1,3272,697,301, 2',t,211,515
65,081
356,462(356,462)
65,08'l
2,269,708
2,334,789
See accompanying notes to the basic financial statements.
69,736
't,371(68,445)
2,662
20,708
23,370
32
PANHANDLE REGIONAL PLANNING COMMISSION
Reconciliation of the Statement of Revenues, Expendituresand Changes in Fund Balances - Governmental Funds
to the Statement of ActivitiesForthe Year Ended September 30,2014
Net change in fund balances - total governmental funds
Amounts reported for govemmental activities in the Statement of Activitiesare different because:
Capitaloutlays are reported in governmentalfunds as expenditures. However, in theStatement of Activíties, the cost of those assets are allocated over their estimateduseful lives as depreciation expense. The net difference between the two is as follows:
$ 65,081
Capítal outlay during the yearDepreciation expense for the year
Revenues that are not available to pay current obligations are not reported in thegovernmental funds, but are presented in the Statement of Activities.
An internal service fund is used by management to charge costs associated withvarious activities to individual funds. The change in net position of the internal servicefund is not reported in the governmental funds.
Change in net position of governmental activities
See accompanying notes to the basic financial statements.
33
$ 393,014543 763 (150,749)
6,134
(87,807)
$ (167,341)
PANHANDLE REGIONAL PLANNING COMMISSION
Statement of Net PositionProprietary Fund
September 30,2014
AssetsCurrent assets:
Cash and cash equivalentsDue from other fundsOther current assets
Total current assets
Noncurrent assets:Capital assets not being depreciatedCapital assets net of accumulated depreciation
Total noncurrent assets
Totalassets
LiabilitiesCurrent liabilities:
Accounts payable - tradeAccrued expensesLoan payable - due in less than one year
Total current liabilities
Noncurrent liabilities:Accrued expenses - due in more than one yearLoan payable - due in more than one year
Total noncurrent liabilities
Total liabilities
Net PositionNet investment in capitalassetsUnrestricted
Total net position
GovernmentalActivitieslnternal
Service Fund
$ 122,592407,221
7,332537 135
80,000475,960555,960
1. 093,095
35,06947,83750 098
133,004
955,687
1,088,691
(90,441)94
384303
359,596,
See accompanying notes to the basic frnancial statements.
34
PANHANDLE REGIONAL PLANNING COMMISSION
Statement of Revenues, Expenses, and Changes in Fund Net PositionProprietary Fund
For the Year Ended September 30,2014
Operating revenues:Charges for servicesRent incomeMiscellaneousTotal operating revenues
Operating expenses:Salaries and benefitsTravelSupplies and materialsEquipment rental and maintenanceUtilitiesCommunicationslnsuranceDepreciationContract servicesMiscellaneous expensesTotal operating expenses
Loss from operations
Non-operating expenselnterest
Change in net position
Total net position - beginning
Total net position - ending
GovernmentalActivitieslnternal
Service Fund
$ 740,62810,1453,900
754,673
475,06216,03228,299
124,81951,78610,7817,034
43,65742,67910,760
810,909
56,236)
(31,571)
(87,807)
92,211
ç 4,404
See accompanying notes to the basic financial statements.
35
PANHANDLE REGIONAL PLANNING COMMISSION
Statement of Cash FlowsProprietary Fund
For the Year Ended September 30,2014
Cash flows from operating activities:Cash received from service usersCash received from tenantsCash received for miscellaneous servicesCash payments to employeesCash payments for goods and services
Net cash provided by operating activities
Cash flows from capitaland relatedfinancing activities:Payments for interest on mortgage debtRepayment of mortgage debt principal
Net cash used by capital and related financing activities
Net decrease in cash
Cash, beginning of year
Cash, end ofyear
Reconciliation of Operating Loss to NetCash Provided by Operating Activities:Operating lossAdjustments to reconcile operating lossto net cash provided by operating activities:DepreciationChange in current assets and liabilities:
Accounts receivableAccrued liabilities
Total adjustments
Net cash provided by operating activities
$
GovernmentalActivitieslnternal
Service Fund
740,6289,3553,900
(475,062)(275,440)
3,381
(31,571)(47,861)(79,432)
(76,051)
198,633
$ 122,582
$ (56,236)
43,657
(7e0)16,75059,617
$ 3,381
See accompanying notes to the basic financial statements.
36
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial StatementsSeptember 30,2014
NOTE I - GENERAL STATEMENT AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
General Statement
The Panhandle Regional Planning Commission (Commission) was formed in 1969 as anorganization of local governmental units within and serving the 26 counties in the TexasPanhandle, created by the State of Texas (State) and recognized as a political subdivision ofthe State. The stated purpose of the Commission is the improvement of the health, safetyand general welfare of its citizens and the planning for the future development of the region.It does not have stockholders or equity holders and is not subject to income taxes. lt alsodoes not have any legislative or taxing authority.
The basic operations of the Commission are financed by member dues. ln the Statement ofRevenues, Expenditures and Changes in Fund Balances - Governmental Funds, theCommission's operations are included in the General Fund. This fund is supplemented byFederal and State grants allowing the Commission to undertake specific projects, theoperations of which are included in the other major funds and the aggregate othergovernmental funds in the Statement of Revenues, Expenditures and Changes in FundBalances - Governmental Funds.
Summarv of Sionificant Accountinq Policies
The accounting and reporting policies of the Commission relating to the funds included in theaccompanying basic financial statements conform in all material respects to accountingprinciples generally accepted in the United States of America.
The following significant accounting policies were applied in the preparation of theaccompanying basic financial statements:
A. Reporting Entity
The reporting entity includes only the Commission. Under Statement No. 14 of theGovernmental Accounting Standards Board (GASB), "The Financial Reporting Entity", thedefinition of the reporting entity is based primarily on the notion of financial accountability. Aprimary government is financially accountable for the organizations that make up its legalentity. lt is also financially accountable for legally separate organizations if its officialsappoint a voting majority of the organization's governing body and either it is able to imposeits will on that organization or there is a potential for the organization to provide specificfinancial benefits to, or to impose financial burdens on, the primary government. A primaryorganization may also be financially accountable for governmental organizations that arefiscally dependent on it. Under GASB Statement No.61, "The Financial Reporting Entity:Omnibus - An Amendment to GASB Statements No. 14 and No. 34", certain legally separatetax exempt entities for which the primary government is not financially accountable should bereported as component units if that organization raises and holds material economicresources for the direct benefit of the primary government. Member governments andvarious state and local agencies to which grants and funding have been issued by theCommission have not been included within the Commission's basic financial statementsbecause none of the foregoing criteria have been met as to such governments and agencies.ln addition, the Commission is not included in any other governmental "reporting entity" asdefined by the GASB.
37
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Cont'd.)September 30,2014
NOTE 1 . GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACGOUNTTNG POLTCTES (CONT',D.)
B. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and thestatement of activities) report information on all of the nonfiduciary activities of the primarygovernment. The effect of interfund activity has been removed from these statements.Governmental activities, which are generally supported by intergovernmental revenues, arereported separately from any business{ype activities, which rely to a significant extent onfees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a givenfunction or segment is offset by program revenue. Direct expenses are those that are clearlyidentifiable with a specific function or segment. Program revenues include 1) charges tocustomers or applicants who purchase, use, or directly benefit from goods, services, orprivileges provided by a given function or segment and 2) grants and contributions that arerestricted to meeting the operational or capital requirements of a particular function orsegment. Other items not properly included among program revenue are reported instead asgeneral revenue.
Fund Financial Statements: The fund financial statements provide information about theCommission's funds, with separate statements presented for each fund category. Theemphasis of fund financial statements is on major governmental funds, each displayed in aseparate column. All remaining governmental funds are aggregated and reported asnonmajor funds.
The Commission reports the following major Governmental Funds:
The General Fund is the government's primary operating fund. lt accounts for allfinancial resources of the general government, except those required to be accounted forin another fund.
The lexas Workforce Commission Fund is used to account for federal and state grantsawarded to the Commission by the United States Departments of Labor, Agriculture, andHealth and Human Services, as well as the Texas Workforce Commission.
The lexas Depaftment of Aging and Disability Seryices Fund is used to account forfederal and state grants awarded to the Commission by the United States Department ofHealth and Human Services and the Texas Department of Aging and Disability Services.
The Commrssion on State Emergency Communications Fund is used to account for grantfunds remitted by telecommunication service providers to the State of Texas that havebeen restricted by Texas statute for 9-1-1 services.
38
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Cont'd.)September 30,2014
NOTE 1 - GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTTNG POLtCtES (CONT'D.)
The proprietary fund is accounted for using the economic resources measurement focus andthe accrual basis of accounting. The accounting objectives are determinations of net income,financial position and cash flow. All assets and liabilities are included in the Statement of NetPosition. The lnternal Service Fund, which is the Commission's only proprietary fund,consists of the operations of the office building acquired by the Commission in 1992 toprovide office space for the Commission, its individual programs, and several third parties. ltis also used to account for various activities such as accounting, human resources, clericalsupport, copying, information technology, vehicle pool and receptionist on a fee for servicebasis. The fees are adjusted periodically to provide for a break-even result. The lnternalService Fund also accounts for the Commission's advance funding of its employee accruedvacation and sick leave policy.
Proprietary funds distinguish operating revenues and expenses from non-operating items.Operating revenues and expenses generally result from providing services and producingand delivering goods in connection with the proprietary fund's principal ongoing operations.Operating expenses for the proprietary fund includes the cost of personnel and contractualservices, supplies and depreciation on capital assets. All revenues and expenses notmeeting this definition are reported as non-operating revenues and expenses.
C. Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide and proprietary fund financial statements are reported using theeconomic resources measurement focus and the accrual basis of accounting. Revenue isrecorded when earned and expenses are recorded when a liability is incurred, regardless ofthe timing of related cash flows. Grants and similar items are recognized as revenue as soonas alleligibility requirements imposed by the provider have been met.
Governmental Fund financial statements are reported using the current financial resourcesmeasurement focus and the modified accrual basis of accounting. Revenues are recognizedas soon as they are both measurable and available. Resources are considered to beavailable when they are collectible within the current period or soon enough thereafter to payliabilities of the current period. For this purpose, the Commission considers revenue to beavailable if it is collected within 60 days of the end of the current fiscal period. Expendituresgenerally are recorded when a liability is incurred, as under accrual accounting. Debt serviceexpenditures are recorded only when payment is due.
Expenditure-driven grants are recognized as revenue when the qualifying expenditures havebeen incurred and all other grant requirements have been met. Grant revenue, membershipdues, contract services, and interest are susceptible to accrual. Most other revenue itemsare considered to be measurable and available only when cash is received by theCommission.
39
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Cont'd.)September 30,2014
NOTE 1 . GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTTNG POLTCTES (CONT',D.)
When the Commission incurs an expenditure or expense for which both restricted andunrestricted resources may be used, it is the Commission's policy to use restricted resourcesfirst, then unrestricted resources.
D. Cash Match Allocations
ln accordance with terms and provisions of the various grant contracts, the Commission isgenerally required to provide a specified percentage of matching funds to support the grantprograms. Matching funds of $26,192 have been reported as transfers from the General Fundto the major and other governmental funds in the accompanying basic financial statements.
E. Local ln-kind Services and Cash Match
Personnel services, goods and cash contributed by subcontractors and local governmentsare recorded as revenue when they serve as the matching funds required under theprovisions of grants. Offsetting charges of equal amounts are recorded as expenditures ofthe appropriate grant project.
The value assigned to personnel services of volunteers is based upon the rates paid forsimilar work in other state or local governments or on the federal minimum wage. The valueassigned for use of space is based on the estimated fair market value of the space.
F. Employees' PensionPlan
Substantially all of the Commission's 40 plus employees are covered by a single employermoney purchase plan, which is a defined contribution pension plan. The Commission isrequired to contribute 14% of each employee's gross pay to the plan. Employees are requiredto contribute 5%. Employees are fully vested immediately to the extent of their contributionsand are vested in the contributions made by the Commission at 20% per year of service andare fully vested at the end of five years. Effective December 1, 1996, the Commissiontransferred responsibility for plan administration to ICMA Retirement Corporation andadopted ICMA's prototype plan. Under this arrangement, employees deal directly with ICMAin all matters except for transfer of contributions. Upon payment of its annual contribution tothe plan, the Commission has no further liability relating to pension matters. The amount ofthe contribution is not based on an actuarialdetermination.
The Commission's total payroll and covered payroll in físcal year 2014 were bothapproximately $2 million. During the year, the Commission contributed approximately$286,000 (14% of covered payroll) to the plan, and its employees made contributions ofapproximately $102,000 (5o/o of covered payroll).
40
PANHANDLE REGIONAL PLANNING COMM¡SSION
Notes to Financial Statements (Gont'd.)September 30,2014
NOTE I - GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTING POL|CTES (CONT'D.)
Building and improvementsFurniture and equipment
G. lndirect Cost Rate
Administrative costs not directly allocable to specific projects are recorded in the GeneralFund and charged as indirect costs to different programs. Such costs are recorded astransfers from the major and other governmental funds to the General Fund in theaccompanying Statement of Revenues, Expenditures and Changes in Fund Balances -Governmental Funds.
lndirect costs are collected from the various funds based upon an indirect cost rate applied toeligible expenditures. The Commission's indirect cost rate is based upon prior costexperience. ln 2014, the Commission submitted its indirect cost plan to its state cognizantagency, the Texas Workforce Commission.
H. CapitalAssets
Capital assets, which include land, building and improvements, furniture, and equipment, arereported in the governmental activities column in the government-wide financial statementsand in the fund financial statements for the proprietary fund. All capital assets are recordedat historical cost, or estimated fair value, if donated. Renewals and betterments arecapitalized. A capitalization threshold of $5,000 is used.
Capital assets are recorded as expenditures in the governmental funds (Special RevenueFunds or General Fund).
Depreciation of buildings and improvements and furniture and equipment is being providedon the straight-line method over the following periods:
Years
15-303-4
L Unearned Revenues
Unearned revenues are recorded for the unexpended portion of monies received that arerestricted for specified purposes.
J. Governmental Fund Balances and Proprietary Fund Net Assets
Governmental Fund balances are classified as follows:
Nonspendable fund balance - represents amounts that cannot be spent because they areeither not in spendable form (such as inventory or prepaid insurance) or legally required toremain intact (such as notes receivable or principal of a permanent fund). The Commissionhad no nonspendable fund balance as of September 30,2014.
41
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Gont'd.)September 30,2014
NOTE I . GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTTNG POLTC¡ES (CONT'D.)
Restricted fund balance - represents amounts that are constrained by external parties,constitutional provisions or enabling legislation. The restricted fund balance of $379,800 isthe amount of funds advanced to the Commission by local banks or other entities, along withapplicable earnings set aside to be used in the program, pursuant to the CommunityReinvestment Act for the purpose of funding low-interest financing for low and mediumincome businesses.
Committed fund balance - represents amounts that can only be used for a specific purposebecause of a formal action (passage of resolution) by the Commission's Board of Directors.Committed amounts cannot be used for any other purpose unless the Board of Directorsremoves those constraints by taking the same type of formal action. Committed fund balanceamounts differ from restricted balances in that the constraints on their use do not come fromoutside parties, constitutional provisions, or enabling legislation. The Commission had nocommitted fund balances as of September 30,2014.
Assigned fund balance - represents amounts which the Commission intends to use for aspecific purpose, but that do not meet the criteria to be classified as restricted or committed.lntent may be stipulated by the Board of Directors or by the Finance Director to whom theBoard delegated authority. The assigned balance in the General Fund was $937,170 and$23,370 in the Special Revenue Funds as of September 30, 2014.
Unassigned fund balance - represents amounts which are unconstrained in that they may bespent for any purpose. The unassigned balance was $994,449 as of September 30,2014.
When an expenditure is incurred for a purpose for which restricted, committed, assigned, orunrestricted fund balance is available, the Commission considers amounts to have beenspent first out of restricted, then committed, then assigned, and finally unassigned funds.
Proprietary Fund net position results from the operation of the Commission's lnternal ServiceFund (primarily office rent and general office services). Deficits, if any, in the proprietary fundresults primarily from fair value rental charges being insufficient to cover depreciationestimates recorded by the fund. Deficit net position is periodically corrected through changesin rates charged for services in an attempt to bring the balance to zero.
K. Cash and Cash Equivalents
For purposes of the statement of cash flows, the Commission considers all highly liquidinvestments with a maturity of three months or less when purchased to be cash equivalents.
42
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Cont'd.)September 30,2014
NOTE I - GENERAL STATEMENT AND SUMMARY OF SIGNIFICANTACCOUNTTNG POLTCTES (CONT'D.)
L. Annual Budgets
The Commission prepares annual operating budgets using the modified accrual basis ofaccounting, based on expected revenues from the various state and federal grantoragencies. The grants relate to specific programs that contemplate revenues and expendituresover the lives of each program and generally have funding periods different from the budgetyear. The annual budget, which is approved by the Commission's General Membership, isbased on estimates of the portions of the various programs that will be completed during thefiscal year. The budgets are revised periodically, primarily when anticipated grants are ratifiedby the various funding agencies. Budget discussions, including revisions, are conducted bythe Commission's Board of Directors in open meetings. However, as the Commission has notaxing or oversight authority, the budgetary process is not one which culminates in anappropriation bill or an ordinance enacted into law. ln this respect, the budget for theCommission is not a "legally adopted budget" and the budget comparison schedulesconsidered required supplementary information have not been included.
NOTE 2 - CASH AND CASH EQUIVALENTS
The Commission is authorized by State law to invest the Commission's funds in demanddeposits, certificates of deposit or money market funds; obligations of U.S. government orU.S. government agencies; and obligations of the State or any county, school district, city orother municipality in the State.
At September 30,2014, the carrying amounts of deposits of the above accounts carried inthe name of the Commission were $2,956,684 while the bank balances were $3,031 ,017. Ofthe bank balances, $500,000 was covered by federal depository insurance and the remainderwas collateralized with a Federal Home Loan Bank security held by the pledging financialinstitution's agent in the Commission's name in the amount of $4,000,000.
GASB Statement No. 40 requires a determination as to whether the Commission wasexposed to the following specific investment risks at year end and if so, the reporting ofcertain related disclosures:
a. Credit Risk
Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill itsobligations. The ratings of securities by nationally recognized rating agencies aredesigned to give an indication of credit risk. At year end, the Commission was notexposed to credit risk.
43
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Gont'd.)September 30,2014
NOTE 2 - CASH AND CASH EQUTVALENTS (CONT',D.)
b. CustodialCreditRisk
Deposits are exposed to custodial credit risk if they are not covered by depositoryinsurance and the deposits are uncollateralized, collateralized with securities held by thepledging financial institution, or collateralized with securities held by the pledging financialinstitution's trust department or agent but not in the Commission's name.
lnvestment securities are exposed to custodial credit risk if the securities are uninsured,are not registered in the name of the government, and are held by either the counterpartyor the counterparty's trust department or agent but not in the Commission's name.
At year end, the Commission was not exposed to custodial credit risk
c. Concentration of Credit Risk
This risk is the risk of loss attributed to the magnitude of a government's investment in asingle issuer. At year end, the Commission was not exposed to concentration of creditrisk.
d. lnterest Rate Risk
This is the risk that changes in interest rates will adversely affect the fair value of aninvestment. At year end, the Commission was not exposed to interest rate risk.
e. Foreign Currency Risk
This is the risk that exchange rates will adversely affect the fair value of an investment.At year end, the Commission was not exposed to foreign currency risk.
Restrictions on General and Special Revenue Funds are restricted to the respective reservefund balances in those funds, pending expenditure for the purpose for which those cashamounts were intended. These restrictions generally do not extend to segregation of cash;however, interest-bearing accounts and/or interest income allocation are required undercertain programs.
NOTE 3 - FEDERAL AND STATE ADMINISTERED GRANT RECEIVABLES
Federal and state administered grant receivables consist primarily of accrued revenues forreimbursement of expenditures under various programs and grants. All amounts areexpected to be collected within the next year.
44
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Cont'd.)September 30,2014
NOTE4. CAPITALASSETS
Capital asset activity for the year ended September 30,2014 is as follows:
BeginningPrimary Government Balance lncrease DecreaseGovernmental Activities:
Capital assets not being depreciated:Land $80,000$-$80,000
Capital assets being depreciated:Building and improvementsFurniture and equipmentTotal capital assets being depreciated
Less accumulated depreciation for:Building and improvementsFurniture and equipment
Total accumulated depreciationTotal capital assets being depreciated,
net
709,7503,089,8653,799.615
393,014393,014
66.219
66,219
44.44844.448
Ending
Balance
748,5323.572.2834.320.815
5,570,836 ( 172,634\ 21,771 5,376,431
Governmental activities capitalassets, net $5-650-836 ($172*03Ð $21-711 $5*456lß1
Depreciation expense was charged to functions (programs) of the Commission as follows
General GovernmentWorkforce DevelopmentAging ServicesEmergency CommunicationsEmergency ManagementWater Planning DevelopmentSolid Waste PlanningEconomic DevelopmentCriminal Justice ProgramsTransportation PlanningEnvironmental Ed ucation
Total depreciation expense - governmental activities
$ 1,93029,1 68
5,50078,229
449,284601315254210154
3
$565*048_
45
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Gont'd.)September 30,2014
NOTES - MICRO.LOAN PROGRAM
The Commission operates the Amarillo MSA Micro-Loan Program, which was originallyfunded during the year ended September 30, 2000. Loans under the program primarily targetlow to moderate income individuals in the Potter and Randall County area who are in need ofbusiness financing. ln addition, the Commission also operates the Rural Micro-Loan Programwhich began during the year ended September 30, 2003, which was funded by a $20,000contribution from the Texas Panhandle Regional Development Corporation. This contributionwas a match requirement which enabled the program to receive $200,000 of additional USDAcontributions. This micro-loan program targets small businesses in the 24 county regionsurrounding Potter and Randall counties that will commit to hiring one additional employee.The equity requirement for both programs for an existing business is 20%, while for start-upbusinesses the equity requirement is 30%. The length of the loans coincides directly with theuse of the proceeds. Available loan amounts range from $2,000 to $20,000 and carryinterest rates ranging from 2o/o below Wall Street Journal prime to 2o/o above.
During the year ended September 30,2014, one (1) new loan for $23,750, was issued to aqualified borrower through these programs. lnterest income totaling $12,003 was received.The Commission can use $9,232 to offset general expenditures and the other $2,771 isreinvested into the program. No loans were in default as of September 30,2014.
Based on an analysis of each outstanding loan at September 30, 2014, management hasestablished an allowance for bad debts of $28,550 relative to the $175,694 of loansoutstanding as of September 30, 2014. The net outstanding balance, $147,144 atSeptember 30, 2014, is included in the other assets caption in the Government-wideStatement of Net Position and the Governmental Funds Balance Sheet.
NOTE 6 - INTERFUND BALANCES AND ACTIVITIES
1. Due To and Due From Other Funds
At September 30, 2014, the due to and due from other funds consisted of the following:
lnterfund lnterfundReceivables Payables
General FundTexas Workforce CommissionTexas Department of Aging and Disability ServicesOther Governmental Fundslnternal Service Fund
$407,22111 ,719
154,590206,496
Totals $280-02ô $Z80J2O
All balances are for short-term loans and are expected to be repaid within one year.
46
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Cont'd.)September 30,2014
NOTE 6 - TNTERFUND BALANCES AND ACTTV¡T|ES (CONT'D.)
2. Transfers To and From Other Funds
Transfers to and from other funds during 2013-14 consisted of the following
Transfers From
Other Governmental Funds
Texas Department of Agingand Disability Services
Commission on SteteEmergency Commun¡cations
Texas WorkforceCommission
General Fund
General Fund
Transfers To
General Fund
General Fund
General Fund
Generel Fund
Other Governmental Funds
49,34'l lndirect cost allocations
128,727 lndirect cost allocations
Amount
$ 68,44s
83,757
1,371
24,821
Reason
lndirect cost allocations
lndirect cost allocations
Cash match requirements
Cash match requirementsTexas Department ofAging and Disability
Total $3561162
NOTET . LEASECOMM¡TMENTS
The Commission leases office equipment under operating lease agreements which havelease terms in excess of one year with yearly commitments as follows:
$11,41711,4176,447
Totals $29.281
Lease expense incurred for 2014 under all non-cancellable operating leases was $11,417.Such amount is included in equipment rental and maintenance, pr¡marily in the lnternalService and Special Revenue Funds. ln addition, approximately $21,700 of satellite officerental not governed by long-term contracts is included in workforce center costs of certainTexas Workforce Commission programs.
NOTES . LONG.TERMOBLIGATIONS
The Commission has financed the acquisition of its office building and improvements throughlong-term borrowings. ln addition, the Commission has a liability for compensated absences.Activity for the year ended September 30,2014 is as follows:
201520162017
47
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Cont'd.)September 30,2014
NOTE I - LONG-TERM OBLTGATTONS (CONT'D.)
Beginning
BalanceEnding
Balance
$ 646,401
407,221
$lJr53S22
Total
Due in
One Year
$50,098
47,837
$ez*935
4.650/o rcal estate lien note, due1'l I'l 1 124, including interest,
secured by lien on real property $ 694,262 $ -
Compensated absences (Note 9) * 379.855 294.086
Total long-term obligations $1Ã7Ala $29!L080
* Compensated absences are liquidated by the lnternal Service Fund.
Additions Deletions
$ 47,861
266.720
$314.5it1
Debt service requirements of the note for the years subsequent to September 30, 2014 areas follows:
Year
201520162017201820192020 -242025
Principal
$ 50,09852,68755,30157,96560,758
350,56019.032
lnterest
$ 29,64327,05424,44021,77618,98348,144
146
$ 79,74179,74179,74179,74179,741
398,70419,178
Total $646J101 $lf0*1-t!6 $El_0É82
lnterest expense incurred on the note for 2014was $31,571. The lnternal Service Fund isused to repay this note.
NOTE 9 - ACCRUED VACATION AND SICK LEAVE
Employees in permanent full{ime positions with less than two years of service accumulateannual vacation leave at a rate of ten days per year. Employees with two or more years ofservice receive an additional day for each full year of serv¡ce in excess of three years.
The maximum annual accumulation of vacation leave is 30 working days per year. Themaximum accumulation of vacation leave is equal to two years accrual. One-half of theannual leave accrued in excess of the maximum accumulation has been deposited in anindividual deferred compensation account (Note 1 0).
Employees in permanent full{ime positions accumulate sick leave at the rate of ten hours permonth. Employees may accumulate up to g0 days of sick leave, but are vested only up to 30days.
48
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Cont'd.)September 30,2014
NOTE I - ACCRUED VACATTON AND S|CK LEAVE (CONT'D.)
Accrued annual vacation leave and sick leave included in the accrued expenses/expenditurescaption in the government-wide statement of net position and the governmental activitieslnternal Service Fund statement of net position was $407,221 at September 30, 2014. Allcompensated absences for vacation and sick leave are advance funded to ensure funds areavailable.
NOTE 10. DEFERRED COMPENSAT¡ON PLAN
The Commission offers its employees a deferred compensation plan created in accordancewith lnternal Revenue Code Section457. The plan, available to all Commission employees,permits them to defer a portion of their salaries until future years. The Commission funds allcompensation deferred under the plan. The deferred compensation is not available toemployees until termination, retirement, or unforeseeable emergency and is available toemployees' beneficiaries in case of death.
During 1997 changes were made in laws governing IRS Code Section 457 deferredcompensation plans requiring certain plan amendments by the Commission whereby theCommission became trustee of the plan assets which are held by ICMA RetirementCorporation, an independent administrator which makes all investment decisions. Theseassets are invested for the sole benefit of plan participants and their beneficíaries and maynot be diverted for any other use.
ln management's opinion, the Commission has no liability under the plan once theappropriate payments are made.
NOTE 11 - CONTINGENCIES
The Commission participates in grant programs which are governed by various rules andregulations of the grantor agencies. Costs charged to the respective grant programs aresubject to audit and adjustment by the grantor agencies. Therefore, to the extent that theCommission has not complied with the rules and regulations governing the grants, refunds ofany money received may be required and the collectability of any related receivable may beimpaired. ln the opinion of the Commission, there are no significant contingent liabilitiesrelating to compliance with the rules and regulations governing the respective grants;therefore, no provision has been recorded in the accompanying basic financial statements forsuch contingencies.
NOTE 12 - RISK MANAGEMENT
The Commission manages its risk from losses arising from physical damage to its assets orthose purchased through state and federal grants, as well as claims and judgments, whichmay arise from employees or others (including worker's compensation claims) through thepurchase of commercial insurance. During the year ended September 30, 2014, there wasno appreciable reduction in the amounts or nature of coverage. ln addition, there have beenno losses, claims or judgments in excess of insurance coverage during the three-year periodended September 30, 2014.
49
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Financial Statements (Cont'd.)September 30,2014
NOTE I3 - RESTRIGTED AND ASSIGNED FUND BALANGES
Amounts reported as restrictions and assignments of fund balance at September 30, 2014 onthe balance sheet - governmental funds consist of the following:
GeneralFund
OtherGovernmental
FundsRestricted:Microloan Programs
Assiqned:Local CashI ntergovernmental Grantsand Contracts
Other
TotalAssigned
s379.800 $ -
23,370
s23.370
$
Total
$379.800
50
COMBIN ING FINANGIAL STATEMENTS
51
PANHANDLE REGIONAL PLANNING COMMISSION
Gombining Balance Sheet
Nonmajor Governmental Funds
TexasDepartment
ofPublicSafety
TexasWater
DevelopmentBoard
$ 41,417
118,370192,31112,09542,572
$ 246,978 159,787
$ 55,717160,251
7,640223,608
159,787
159,787
23,37023,370
$ 246,978 159,787
TexasCommission
onEnvíronmental
QualityAssets
Cash and cash equívalentsReceivables (net):
Due from grantorsAccounts receivable
Other assets
Totalassets
Liabilities and Fund BalancesLiabilities:
Accounts payableDue to other fundsDeferred grant revenue
Total liabilities
Fund balances:Assigned
Totalfund balances
Total liabilities and fund balances
18,496
73
18,569
5,141
13,42918,569
18 569
52
u.s.Department
ofCommerce
Office of theGovernorCriminalJusticeDivision
TexasDepartment
ofTransportation
33J23
EnvironmentalEducation
Associationof New Mexico
TotalNonmajor
GovernmentalFunds
59,913
45,000 7,174 395,97812,09542,645
45,000 7,174 33,123 510,631
6987,644
36,658
1,6965,478 33,123
223,039206,496
57 72645 000 7,174 33,123 487,261
23,37023 370
45 000 7,174 33,'123 510,631
53
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Statement of Revenues, Expendituresand Ghanges in Fund BalancesNonmajor Governmental Funds
Forthe Year Ended September 30,2014
TexasDepartment
ofPublicSafety
TexasWater
DevelopmentBoard
TexasCommission
onEnvironmental
QualityRevenues
lntergovernmental grants and contractsLocalcash and in-kindProgram income:
PRPClnterest income
Total revenues
ExpendituresEmergency managementWater development planning
Solid waste planning
Economic developmentCriminal justice programs
Transportation planning
Environmental educationTotal expenditures
Excess of revenues over (under) expenditures
Other financing sources (uses):Transfers inTransfers out
Net change in fund balances
Fund balances, beginning
Fund balances, ending
292,594 158,639
'141 1341,98s,320 292,735 158,773
1,950,071
291,934153,314
1,950,071 291,934 153,314
35,249 5,459
1,371958) (801) (5,45e)
2,662
20 708
$ 23,370
$ 1,956,70828,612
801
54
U.S.Department
ofCommerce
Office of theGovernorCriminalJusticeDivision
TexasDepartment
of
EnvironmentalEducation
Associationof New Mexico
TotalNonmajor
GovernmentalFunds
45,00093,830
100,786
5,005
1,4902,637,825
123,932
5,005275
138 830
123,679
105,791 84,098 1,490 2,767,037
102,056
1,950,071291,934153,314123,679102,05674,920
1,3272,697,301
74,9201,327
123,679 102,056 74,920 3271
15,151
(15,151)
3,735
(3,735)
9,178
(9,178)
163 69,736
(163)1,371
(68,445)
2,662
20 708
23,370
55
SUPPORTING SCHEDULES
56
COMBINING FINANCIAL SCHEDULES
ALL SPECIAL REVENUE FUNDS
57
PANHANDLE REGIONAL PLANNING COMMISSION
Special Revenue Funds
These funds account for revenues and expendítures of specific revenue sources thatare legally restricted for specified purposes. These include the following:
Texas Workforce Gommission - To account for grant funds received from the U.S.Department of Labor, U.S. Department of Health and Human Services, U.S.Department of Agriculture, and the State of Texas for implementation of the Workforcelnvestment Act, Employment and Training Assistance, Employment Services,Temporary Assistance for Needy Families, Child Care Services, and Administration ofFood Stamp Program. Thesq funds are accounted for in accordance with the UniformGrant and Management Standards, State of Texas.
Texas Department of Aging and Disab¡l¡ty Services - To account for grant fundsreceived from the U.S. Department of Health and Human Services and the State ofTexas to administer programs for the elderly in the areas of social and nutritíonalservices. These funds are accounted for in accordance with Federal Regulationsgoverning the Administration of Grant, Title 45, Parl 74 and the Uniform Grant andManagement Standards, State of Texas.
Gommission on State Emergency Gommunications - To account for grant fundsremítted by telecommunication service providers to the State of Texas to fund thecontinuing operations of the 9-1-1 Emergency Communications Network that havebeen restricted by Texas statute for development, implementation, and operation ofregional 9-1-1 services. These funds are accounted for in accordance with theUniform Grant and Management Standards, State of Texas.
Texas Department of Public Safety - To account for grant funds from the U.S.Department of Homeland Security and the U.S. Department of Transportation to assistPanhandle counties with the development of emergency management and hazardmitigation plans. These funds are accounted for in accordance with the Uniform Grantand Management Standards, State of Texas.
Texas Water Development Board - To account for grant funds received from the Stateof Texas for the development of a comprehensive water planning process on both aregional and a statewide basis, which was mandated by Senate Bill 1. The funds areaccounted for in accordance with the Uniform Grant and Management Standards, Stateof Texas.
Texas Commission on Environmental Quality - To account for grant funds from theState of Texas to be used in the implementation and coordination of a rural solid wastedisposal plan. These funds are accounted for in accordance with the Uniform Grantand Management Standards, State of Texas.
58
U.S. Department of Commerce - To account for grant funds from the U.S. Departmentof Commerce through the Economic Development Administration for the preparation ofa regional overall economic development plan, to provide technical assistance to citiesand counties in the preparation of loan applications and to work to secure alternativefunding from public and private sources. These funds are accounted for in accordancewith Office of Management and Budget's Common Rule.
Office of the Governor Griminal Justice Division - To account for grant funds fromthe State of Texas for law enforcement and trainíng, planning and technical assistance,and for prioritizing of criminal justice projects in the 26-county arca. These funds areaccounted for in accordance with the Uniform Grant and Management Standards, Stateof Texas.
Texas Department of Transportation - To account for grant funds received from theU.S. Department of Transportatíon for the development of a regional publictransportation service plan. These funds are accounted for in accordance with theUniform Grant and Management Standards, State of Texas.
Environmental Education Association of New Mexico - To account for grant fundsreceived from the United States Environmental Protection Agency for the advancementof environmental education in Region 6 through a project entitled "Kids Owning theEnvironment". The funds are accounted for in accordance with the Uniform Grant andManagement Standards, State of Texas.
This subsection presents statements for all Special Revenue Funds. Additionally, tocomply with information required by grantors, combining schedules of revenues,expenditures and changes in fund balances and/or supplemental schedules ofrevenues, expenditures and changes in fund balances for individual grants areincluded, which have been prepared to conform to grant reporting requirements. Thedifference between these schedules and the combíning schedules of revenues,expenditures and changes in fund balances is that the Commission's cash match andthe indirect cost allocated to Special Revenue Funds have been classified as revenuesand expenditures in the supplemental schedules on pages 64 - 157 to conform to grantreporting requirements but have been classified as transfers to and from the generalfund in the combining statement of revenues and expenditures on pages 62 - 63.
59
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Balance Sheet - All Special Revenue Funds
September 30,2014
TexasWorkforce
Commission
TexasDepartment
of Agingand Disability
Services
Commissionon State
EmergencyCommunications
TexasDepartment
ofPublic Safety
TexasWater
DevelopmentBoard
Assets
CashDue from grantor agenciesAccounts receivableOther assets
Liabilities:Accounts payableDue to general fundUnearned revenue
Total liabilities
Fund balances:Assigned
Total liabilities and fundbalances
$745,538
21,403
$ 766,941
395,343192,311
12,09542,572
41,4'17118,370273,824
1,816272 38,718
Total assets
Liabilities and Fund Balances
275,912 434,061 246,978 159,787
$ 755,22211,719
121,218154,590
104
41,629 55,717160,251
159,787
392,432 7 640
766 941
$ 766,941
275 912 434,061 223,608 159,787
23,370
275,912 434,061 246,978 159,787
60
TexasCommission
onEnvironmental
Quality
U.S.Department
ofCommerce
Office of theGovernorCriminalJusticeDivision
TexasDepartment
ofTransportation
EnvironmentalEducation
Associationof New Mexico Total
18,496
73
45,000 7,174 33,123455,256
1,415,34013,911
103,038
18,569 45,000 7,174 33j23
5,14',1 6987,644 33,123
13,428 36 658
18,569 45,000 7,174 33,123
18,569 45,000 7,174 33,123
1,987,545
1,6965,478
1,141j08372,805450,262
'l,964,175
23,370
1,987 ,545
61
PANHANDLE REGIONAL PLANNING GOIUIMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - All Special Revenue Funds
Year ended September 30,2014
TexasWorkforce
TexasDepartment
of Agingand Disability
Services
Commissionon State
EmergencyCommunications
TexasDepartment
ofPublic Safetyrssron
Revenues:FederalgrantsState grants:Federal flow-throughNon-federal
Localcash and in-kindProgram income:
PRPCSubcontractor
lnterest incomeTotal revenues
Expenditures - Current:Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient paymentsClient supportive servicesClient trainingLocalcash, in-kind and program incomeSubcontractor costsWorkforce center costs9-1 -1 system expenditures
CapitaloutlayTotal expenditures
Excess (deficiency) of revenuesover expenditures
Other financing sources (uses):Transfers from other fundsTransfers to other funds
Total other financing sources (uses)Excess revenues and other sources over
(under) expenditures and other usesFund balance, beginning of year
Fund balance, end of year
13,120,144 731 357 1,962,053 1,985,320
$
10,486,3802,600,630
33,134
1,656,156129,349770,108
20,338155,406
1,960,600748
1,956,708
28,612
705
475,36822,48239,557
253,941256
62,765108,513
7,876,168738,346
500,34112,5835,600
129,473
35,734
1,223,290
765,400
240,36319,53818,812
104,646
19,423
1,'t08,477401,453
187,22711,1627,762
66,653
4,403
7,8391,436,8413,187,088
196,484
30,449 228,18412,99't,417 1 1,912,712 1 950
128 727 58,936 49,34'l 35,249
(128,727)(128,727)
24,821(83,757)(58,e36)
(4e,341)(49,341)
1,371(33,e58)(32,587',)
2,66220,708
$
62
23,370
TexasWater
DevelopmentBoard
TexasCommission
onEnvironmental
Quality
u.s.Department
ofCommerce
Office of theGovernorCriminalJusticeDivision
TexasDepartment
ofTransportation
EnvironmentalEducation
Associationof New Mexico otal
45,000
93,830
84,098
1,490
45,000
14,183,3425,242,598
927,922
292,594 1s8,639
141 134
100,786
5,005 25,343155,406
980292,735 158 773 138,830 105,791 84,098 1 490 20,580,591
5,777 22,3705,639
21413,0981,996
849 3,241
283,312 108,752
97,6983,426
43316,455
5,667
24,491
5,835
170
71,560
61,15156
13,374
748
39540
1,615,53474,88672,417
606,011256
132,591108,513
9,099,458738,346773,239
5,087,553196,484
1,108,477660,086
339
291 934 153,314 123,679 102,056 74,920 1 327 20,273,951
306,740801 5,459 1 5,1 51 3,735 9 178 163
26,192(801) (5,459) 15 't51 (3,73s) (e,178) (163)(801) (5,459) (15,1s1) (3,735) (e,178) (163) (304,078)
2,66220 708
63
23,370
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
WIAchitdCare
OtherPrograms Total
Revenues:State grants
Federal flow{hroughNon-federal
Localcash and in-kind
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsI ndirect cost allocationClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
2,285,991 9,060,043 1,774,110 13,120,144
$ 2,285,991 6,639,4772,387,432
33,134
1,560,912213J98
10,486,3802,600,630
33,1 34
122,3585,3012,308
90,31378
18,37736,97474,04'l
306,097596,040956,16563,10414,835
282,0338,864
34,302109,051
8222,56561,039
7,293,772142,296
1,061,44741,385
3,217
70,9778,3172,947
54,57796
21,82330,71434,472
276,29920
1,169,47691,99512,397
475,36822,48239,557
253,941256
62,765128,727108,513
7,876,168738,346
3,187,088'196,48430,449
2.285,991 9,060,043 1,774,110 13 120 144
$
64
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds
TEXAS WORKFORCE COMMISSION .WORKFORCE INVESTMENT ACT
Year ended September 30,2014
2013Trade Act
2014Trade Act
2012Adult
2013Adult
Revenues:State grants
Federal flow{hrough
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost alfocationClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
$ 145 3,491
145 3,491
510,577
510,577
13,38916
9,438
16,0801,427
94115,047
19
4,4417,529
129
16
145
222,801
3,491114,770312,26022,49311,8603,710
(4,24O)
3,491 21,426 510,577
s
65
447,942
447,942
2014Youth
'118,464
118,464
2014Adult
2012Youth
2013Youth
2012Dislocated
Worker
2013Dislocated
Worker
2014Dislocated
Worker Total
168,212 774,513 2,285,991
168,212 774,513 2,285,991
2 85010839
648þ
:'u
14,33917
10,107
233,000
17,0991,401
59815,154
174,0817,644
56,25449,26365,672
218,7259,7392,295
3,77010838
6945
1,077
17,7879,418
19,79258,2676,2391,279
21,80327
15,369
364,561
1,635
124,781
27,3772,007
62422,542
21
5,85211,423
108,791107,228459,30324,3524,993
5,65119068
1,18510
1,969
25,75176,8367,502
122,3585,3012,308
90,31378
18,37736,97474,041
306,097596,040956,16563,10414,835
22,22061,856
94,573 27,486 447,942 118,464 168,212 774,513 119,162 2,285,991
66
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMM ISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Trade Act Services for Dislocated Workers
01 13TRA000 (853)
October 1,2012 to October 3'1,2013
Actual20't4
$ l¿s
Prior years Total
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
lnternal service chargeslndirect cost alfocationClient supportive servicesClient training
2,906 3,051
145 2,906 3,051
12916
1291661
2,84561
2,845
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
145 2,906 3,051
s
67
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-education and training
Totaf cost category
Trade Act Services for Dislocated Workers
01 13TR4000 (853)
October 1,2012 to October 31,2013
ActualBudget 2014 Prior years Total
$ 476 1459 524 2,906
1452,906
$ 10 000 145 2,906 3,051
68
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Client training
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
Trade Act Services for Dislocated Workers
0114TR4000 (854)
October 1,20'13 to December 31, 2014
Actual20't4 Prior years Total
$ 3,491 3,491
3,491 3,491
3,491 3,491
3 491 3,491
$
69
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-education and training
Totalcost category
Trade Act Services for Dislocated Workers
0114TRA000 (854)
October 1,2013 to December31,2O14
ActualBudget 2014 Prior years Total
$ 476524 3,4919 3,491
$ 10,000 3,491 3,491
70
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMM ISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Workforce lnvestment Act - Adult
0112W1A000 (913)
July 1, 2012to June 30, 2014
Actual2014
$ 21,426
21,426
13,38916
9,438
222,801
(4,240)
21,426
Prior years Total
520,914 542,340
520,914 542,340
11,378852234
21,36418
3,9975,770
75,076238,885154,064
8,788488
24,767868234
30,80218
4,0198,571
75,076238,885149,824
8,788488
520,914 542,340
Fund balance end of year $
7T
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/intensive servicesDirect program-education and trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportation
Total cost category
Workforce lnvestment Act - Adult
0112Wr4000 (913)
July 1, 2012to June 30,2014
ActualBudget 2014 Prior years Total
$ 54,234149,563240,789
15,5159,067
12,54460,628
2s,666(71,717)65,000
2,477
28,568221,280175,789
15,5156,590
12,54460,628
54,234149,563240,789
15,5159,067
12,54460,628
ç s42,340 2't,426 520,914 542,340
72
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMM ISS ION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Workforce lnvestment Act - Adult
0113WrA000 (914)
July 1,2013 to June 30,2015
Actual20't4
$ 5'10,577
510,577
Prior years Total
510,577
510,577
't6,080
1,427941
15,04719
4,44',1
7,5291'14,770312,26022,49311,8603,710
16,0801,427
94115,047
194,4417,529
114,770312,26022,49311,860
3 710
510,577 510,577
Fund balance end of year $
73
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classificat¡on - Budget and Actual
TEXAS WORKFORCE COMM ISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/intensive servicesDirect program-education and trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportation
Total cost category
Workforce lnvestment Act - Adult
0113WrA000 (914)
July 1, 2013 to June 30, 2015
ActualBudqet 2014 Prior years Total
$ 53,11723,250
307,35216,95010,81962,'t7657,502
32,52823,250
307,35216,95010,81962,17657,502
32,52823,250
307,352'16,950
10,81962,17657 502
$ 531,166 510,577 510,577
74
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient supportive servicesClient trainingWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
Workforce lnvestment Act - Adult
0114Wr4000 (915)
July 1,2014to June 30,2016
Actual4 Prior years
$ 94,573
94,573
Total
94,573
94,573
2,85010839
6486
87622,22061,8563,4122,558
2,85010839
6486
87622,22061,856
3,4122,558
94,573 94,573
$
75
PANHANDLE REGIONAL PLANNING COMMISSION
SupplementalSchedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/íntensive servicesDirect program-education and trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportation
Total cost category
Workforce lnvestment Act - Adult
0114Wr4000 (91s)
July 1, 20'14to June 30,2016
ActualBudget 2014 Prior years Total
$ 51,812374,996
61,4284,6622,5745,368
17,280
3,26161,4284,6622,5745,368
17,280
3,26161,4284,6622,5745,368
'17,280
$ 518,120 94,573 94,573
76
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Workforce lnvestment Act - Youth
0112WrY000 (943)
July 1, 2012to June 30, 2014
Actual2014
$ 27,486
Prior years Total
553,400 580,886
27 486 553,400 580,886
14,339't7
10,107
233,000
10,883852216
22,71218
3,7186,181
't49,77038,97261,937
247,37010,249
522
25,222869216
32,81918
3,7419,181
149,77038,97261,937
247,37010,249
522
27,486 553,400 580,886
Fund balance end of year $
77
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMM ISSION
Year ended Septembe¡ 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:Administrationln school youth:
Direct program-core/intensive servícesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherS upport services-transportationSupport services-work related incentives
Out of school youth:Direct prog ram-core/i ntensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportationSupport services-work related incentives
Total cost category
Workforce lnvestment Act - Youth
0112WrY000 (943)
July 1, 20121o June 30,2014
ActualBudget 2014 Prior years Total
$ 58,088
198,1038,'1836,1884,011
5888,7833,900
199,98954,1418,0285,5692,190
19,0524,073
30,602 58,08827,486
198,1038,1836,1884,011
5888,7833,900
r99,98954,1418,0285,5692,190
19,0524,073
198,'t038,1836,1884,011
5888,7833,900
199,98954,141I,0285,5692,190
19,0524,073
$ 580,886 27,486 553,400 580,886
7B
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Workforce lnvestment Act - Youth
0113WrY000 (944)
July 1, 2013 to June 30, 2015
Actual2014
$ 447,942
447,942
Prior years Total
70,281 518,223
70,281 518,223
17,099't,40"1
59815,154
174,0817,644
56,25449,26365,672
218,7259,7392,295
8,81337,88419,898
42
19,7831,531
66115,697
21
4,3017,644
56,25458,076
103,556238,623
9,7812,295
2,68413063
5434
220
447,942 70,281 518,223
Fund balance end of year $
79
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMM ISS ION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:Administrationln school youth:
Direct program-core/intensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherS uppo rt services-tra nsportationSupport services-work related incentives
Out of school youthDirect program-core/intensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherS u p po rt se rvices-tra nsportationSupport services-work related incentives
Total cost category
Workforce lnvestment Act - Youth
0113WrY000 (944)
July 1, 2013 to June 30, 2015
ActualBudget 2014 Prior years Total
$ 53,911
100,05414,0497,3523,2041,230
10,944520
195,79289,657'11,945
6,8799,555
29,2044,816
33,022
100,0546,2255,7103,2041,2308,802
520
175,21259,447
9,78',1
6,1188,303
26,0024,3't2
7,8241,642
2,142
20,58030,2102,'t64
76"1
1,2523,202
504
33,022
100,054't4,0497,3523,204't,230
10,9M520
195,79289,65711,9456,8799,555
29,2044,816
$ 539,112 447,942 70,281 518,223
80
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISS ION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Workforce lnvestment Act - Youth
0114WrY000 (945)
July 1, 20141o June 30,2016
Actual2014 Prior years Total
$ 118,464
118,464
118,464
118,464
3,77010838
6945
1,07717,7879,418
19,78258,2676,2391,279
3,77010838
6945
1,07717,7879,418
19,78258,2676,2391,279
118,464 118,464
Fund balance end of year $
81
PANHANDLE REGIONAL PLANNING GOMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:Administrationln school youth:
Direct program-core/intensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-transportationSupport services-work related incentives
Out of school youth:D irect program-core/intensive servicesDirect program-education & trainingProgram management & supportSubrecipient operating costsSupport services-otherSupport services-transportationSupport services-work related incentives
Total cost category
Workforce lnvestment Act - Youth
0114WrY000 (945)
July 1, 2014to June 30,2016
ActualBudget 2014 Prior years Total
$ 52,788
380,6653,2222,058
677900408
57,'19616,5603,7571,5411,2015,6841,224
24,0363,2222,058
677900408
24,0363,2222,058
677900408
57,19616,5603,7571,5411,2015,6841,224
57,19616,5603,7571,5411,2015,6841,224
$ 527,881 118,464 118,464
82
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended Septembe¡ 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Workforce lnvestment Act - Dislocated Worker
0112WrD000 (983)
July 1, 2012to June 30, 2014
Actual2014 Prior years Total
$ 168 212 749,630 917,842
168,212 749,630 917 842
z',l,BO327
15,369
364,5611,635
124,781
19,5071,359
36035,994
295,7909,767
71,048201,175388,544
15,300757
41,3101,386
3605t,363
295,826
14,32872,683
201,175513,325
15,300757
168,212 749,630 I'17,842
Fund balance end of year $
83
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/íntensive servicesDirect program-education and tralningProgram management & supportRapid responseSubrecipient operating costsSupport services-otherS upport services-transportation
Transfer:Direct program-core/intensive services
Total cost category
Workforce lnvestment Act - Dislocated Worker
0112WrD000 (983)
July 1, 2012to June 30,2014
ActualBudget 2014 Prior years Total
$ 90,149369,733202,999
25,14616,34912,9485,229
65,289
130,000
41,79659,780
1
1,635
65,000
48,353309,953202,99825,14616,34912,9485,229
63,654
90,149369,733202,99925,14616,34912,9485,229
65,289
65,000 130,000
$ 917,842 168,212 749,630 917,842
84
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Workforce lnvestment Act - Dislocated Worker
0113WrD000 (984)
July 1 , 2013 to June 30, 2015
Actual2014 Prior years Total
$ 774,513 774,513
774,513 774,513
27,3772,007
62422,542
21
5,85211,423
108,791107,228459,30324,3524,993
27,3772,007
62422,542
21
5,85211,423
108,791107,228459,30324,3524,993
774 5'13 774,513
Fund balance end of year $
85
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/intensive servicesDirect program-education and trainingProgram management & supportRapid responseSubrecipient operating costsSupport services-otherS u pport services-transportation
Transfer:Direct program-core/intensive services
Totalcost category
Workforce lnvestment Act - Dislocated Worker
0113WrD000 (984)
July 1,2013 to June 30,2015
ActualBudqet 2014 Prior years Total
$ 80,574312,366105,90923,234
1,51912,02168,44941,766
49,350312,366105,80923,234
1,51812,02168,44941,766
49,350312,366105,80923,234
1,518't2,02168,44941,766
160,000160,000 160,000
$ 805,737 774,513 774,513
86
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient trainingSubcontractor costsWorkforce center costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
Workforce lnvestment Act - Dislocated Worker
0114WrD000 (98s)
July 1, 20'14to June 30,2016
Actual2014 Prior years Total
$ 119,162 119 162
119 162119,162
5,65119068
1,18510
1,96925,75176,836
5,65119068
1,18510
1,96925,75176,836
7 502 7 502
119j62 't19,'t62
$
87
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect prog ra m-core/intensive servicesDirect program-education and trainingProgram management & supportRapid responseSubrecipient operating costs
Transfer:Direct prog ram-core/intensive servicesDirect prog ram-education and training
Total cost category
Workforce lnvestment Act - Dislocated Worker
0114WrD000 (985)
July 1 , 2014 to June 30, 2016
ActualBudget 2014 Prior years Total
$ 79,054596,930
5,7519,312
8223,669
75,000
4,6085,7519,312
8223,669
75,000
4,6085,7519,312
8223,669
75,00020 000 20 000 20 000
$ 790,538 119,162 119,162
88
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds
TEXAS WORKFORCE COMMISSION .CHILD CARE
Year ended September 30,2014
Child CareAttendanceAutomation
2013Child CareFormula
2014Child CareFormula
Revenues:State grants
Federal flow-throughNon-federal
Localcash and in-kind
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal servíce chargesEquipment rental and maintenanceMlscellaneous and other costsI ndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
$ 78,993 369,820 5,540,0061,181,91 I
78,993 369,820 6,721,917
82
10385,647(15,e1e)
227,4808,8644,395
108,96982
22,56554,347
5,266,41330,625
953,57541,385
3,217
78,993
78,993 369,820 6,721,9',17
Fund balance end of year
89
2014Child Care
LocalMatch
2014TDFPS
Child Care
2015TDFPS
Child Care
Child CareDevelopmentFund Quality Total
464,292 186,366 6,639,4772,387,432
33,1341J08,124 97,397
33,134
497,426 1,108,'124 97,397 '186,366 9,060,043
497,4266,176
1,051,527506
92,759
29,907
127,58028,879
282,O338,864
34,302109,051
8222,56561,039
7,293,772142,286
1,061,44741,385
3,217
4,13250,421
497,426 1,108J24 186,366 9,060,043
90
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Subcontractor costs
Total Expenditures
Excess of revenues over expendítures
Fund balance beginning of year
Fund balance end of year
Child Care Attendance Automation Service
0114CAA000 (734)
October 1,2013 to November30,2014
Actual2014
$ zg,ggg
78,993
78 993
78,993
$
Prior years Total
78,993
78,993
78,993
78,993
91
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMM ISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:CCAA direct care tracking
Child Care Attendance Automation Service
0l14cAA00o (734)
October 1,2013 to November30,2014
ActualBudget 2014 Prior years Total
$ 80,000 78,993 78,993
Totalcost category $ 80,000 78,993 78,993
92
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-throughNon-federal
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplíes and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Child Care Services Formula Allocation
0113CCF000 (743)
October'1,2012 to October 31,2013
Actual2014 Prior years Total
5,869,0541,159,048
7 102
$ 369,820
369,820
5,499,2341,159,048
6,658,282
82
10385,647(r 5,e1e)
227,5686,110
878125,935
7417,69750,806
5,173,97596,899
919,78836,4792,073
227,5686,110
878't26,017
7417,69750,816
5,559,62280,980
919,78836,4792,073
369,820 6,658,282 7 102
Fund balance end of year $
93
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationOperational costs/elig determinationQuality improvementDirect care at-riskDirect care ChoicesDirect care transitional
Total cost category
Chíld Care Servíces Formula Allocation
0113ccF000 (743)
October 1,2012 to October 31,2013
ActualBudget 20't4 Prior years Total
$ 351,4051,000,396
116,6795,255,261
194,460109,901
(15,91e)365,s33
14,3415,773
351,3131,000,396
132,5984,889,728
180,1 19
351,4051,000,396
116,6795,255,261
194,460109,901
92
104 128
ç 7,028,102 369,820 6,658,282 7.028,102
94
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISS ION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-throughNon-federal
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Child Care Services Formula Allocation
0114CCF000 (744)
October 1,2013 to October 31,2014
Actual2014
$ 5,540,0061,'tg't,9't1
6,721 917
Prior years Total
5,540,0061,191,911
6,721,917
227,480I,8644,395
108,96982
22,56554,347
5,266,41330,625
953,57541,385
3,217
227,4808,8644,395
108,96982
22,56554,347
5,266,41330,625
953,57541,385
3,2't7
6,721,917 6 721 917
Fund balance end of year $
95
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORC E COMM ISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationOperational costs/elig determinationDirect care at-riskDirect care ChoicesDirect care transitionalQuality improvementTRS personnel costTRS promotion and supports
Total cost category
Child Care Services Formula Allocation
0114CCF000 (744)
October 1, 2013 to October 31 , 2014
ActualBudget 2014 Prior years Total
$ 343,9701,037,6955,033,277
158,17274,96532,32436,209
5,305
343,9701,037,6955,033,277
158,17274,96532,32436,2095,305
343,9701,037,695s,033,277
158,17274,96532,32436,209
5,30s
$ 6,72't,917 6,721,917 6,72't,917
96
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-throughLocalcash and in-kind
Total Revenues
Expenditures:Current
Client supportive services
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
Child Care LocalMatch
0114CCM000 (754)
October 1,2013 to December31,2014
Actual2014 Prior years Total
$ 464,29233,134
497,426
497,426
497,426
$
464,29233,'t34
497,426
497,426
497,426
97
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMM ISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:Direct care for certifiedDirect care for donated/transferred
Total cost category
Child Care Local Match
0114CCM000 (754)
October 1,2013 to December31,2O14
ActualBudget 2014 Prior years Total
$ 791,969302,960
397,044100,382
397,044100,382
$ r,094,929 497,426 497,426
98
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Non-federal
Total Revenues
Expenditures:Current
Salaries and benefitslndirect cost allocationClient supportive services
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
Texas Department of Family and Protective Services Child Care
0114CCP000 (764)
September 1 , 2013 to August 31 , 2014
Actual2014 Prior years Total
ç 1,108,124 80,421 1.188 ,545
1,108,124 80,421 1,199,545
50,4216,176
1,051,527
1.1 08,124
$
80,421
50,4216,176
1,131,948
BO 421 1,188,545
99
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMM ISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:Administration for general protectiveAdministration for relative careAdministration for Title lV-BAdministration for Title lV-EDirect care for general protectiveDirect care for relative careDirect care for Title lV-BDirect care for Title lV-E
Total cost category
Texas Department of Family and Protective Services Child Care
0114CCP000 (764)
September 1 , 2013 to August 31, 2014
ActualBudget 2014 Prior years Total
$ 41,3825,4302,6007,185
969,099108,60651,998
'143,699
41,3825,4302,6007,185
770,983100,31549,209
131,020
56,6628,2912,789
't2,679
41,3825,4302,6007,185
827,645108,60651,998
143,699
$ 1,329,999 1,108,124 80,421
-::
1,188,545
100
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Texas Department of Family and Protective Services Child Care
0115CCP000 (765)
September 1,2014 to August 31,2015
Actual2014 Prior years Total
$ 97,397 97,397
97,397 97 397
Revenues:State grants
Non-federal
Total Revenues
Expenditures:Current
Salaries and benefitslndirect cost allocationClient supportive services
4,132506
92,759
4,132506
92 759
97,397Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
97 397
$
101
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:Administration for general protectiveAdministration for relative careAdministration for Title lV-BAdministration for Title lV-EDirect care for general protectiveDirect care for relative careDirect care for Title lV-BDirect care for Title lV-E
Total cost category
Texas Department of Family and Protective Services Child Care
01 15CCP000 (76s)
September 1,2014 toAugust 31,2015
ActualBudget 20't4 Prior years Total
$ 3,50648265
585794,562110,00016,000
140,000
3,50648265
58570,1139,6451,305
3,50648265
58570,1139,6451,305
11 696 11 696
$ 1,065,200 97,397 97,397
L02
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Supplies and materialsClient trainingSubcontractor costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
Child Care and Development Fund Quality
0114CCQ000 (774)
October 1,2013 to October 31,2014
Actual2014
$ 186,366
Prior years Total
186,366
186,366 186,366
29,907127,58028,879
29,907127,58028,879
186,366 186,366
$
103
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:Quality improvementTRS personnel cost-staff support funding
Total cost category
Child Care and Development Fund Quality
0114CCQ000 (774)
October 1,20'13 to October 31,2014
ActualBudget 2014 Prior years Total
$ 157,48728,879
'157,48728,879
157,48728,879
$ 186,366 186,366 186,366
104
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds
TEXAS WORKFORCE COMMISSION -OTHER PROGRAMS
Year ended September 30,2014
2013Choices
$ 92,331
2014Choices
2013SNAP
2014SNAP
2014SNAP
ABAWDRevenues:
State grantsFederal flow{hroughNon-federal
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialsI nternal service chargesEquipment rental and maintenanceMiscellaneous and other costsI ndirect cost allocationClient paymentsClient su pportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
'105,653
92,331 1,061,337 27,266 236,873 105,653
3,571228
572,508
5319916
2,63212,145
69,1 58792
45,4473,8351,199
30,92862
1 5,1 5816,77730,625
139,959
731,01840,330
5,999
2,142582368
4,55517
3,6631,450
I84,324
2,608369
595,014
3462j69
965,02096,317
721
5915
7572
80225
7,353
17,850204
177,88358,990
128,4229,8081,534
95,088
92,331 1,061,337 27,266 236,873 105 653
$Fund balance end ofyear
l_05
2013Employment
Services
2014Employment
Services2014
NCPCEP
EmergencyUnemploymentCompensation
REA
Performancelncentive Award
ChoicesTotal
14,653 62,601 117,03745,320
201 10,838 1,560,912213,198
14,653 62,601 162,357 201 10,838 1,774,110
2,8562,660
11
1,297
2,77'l4,663
495,412
28
8,53231,4064,445
3,969584130
8,46210
2,'t972,4661,207
21,66320
116,4484,782
419
1
10,827
10
70,9778,3172,947
54,57796
21,82330,71434,472
276,29920
1J69,47691,99512,397
I
I1
11
94395
,663
I7 11
1
891
14,653 62,601 201 10,838 1,774,110
106
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMM ISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow{hroughNon-federal
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal servíce chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Temporary Assistance for Needy Families/Choices
0113TAN000 (803)
October 1,2012 to October 31,2013
Actual2014 Prior years Total
$ 92,331 968,12999,385
1,060,46099,385
92,331 1,067,5',t4 1,159,845
3,571228
572,508
5319916
2,63212,14569,158
792
62,3122,882
66634,547
5611,47517,36847,029
132,977726,595
29,844
6s,8833,110
72337,055
61
11,79418,28449,661
145,122795,753
30,636763 7631
92,331 1.067 ,5'14 1,159,845
Fund balance end of year $
107
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 20'14
Grant Name:
Grant Number:
Grant Term:
Cost category;AdministrationDi rect prog ram-core/intensive servicesMonitoringNon-recu rrent short-term servicesProgram management & supportSubrecipient operating costsS upport services-transportationSu pport services-work-related incentivesWork subsidy
Totalcost category
Temporary Assistance for Needy Familíes/Choices
01 13TAN000 (803)
October 1 , 20'12 to October 31, 2013
ActualBudget 2014 Prior years Total
$ 10s,186799,358
11,26937,12122,51531,38397,5529,844
50,326
5,91567,385
104,7',t5795,120
't't,26937,12122,51531,38397,5529,844
50,326
2,3241,8152,4339,2't3
6082,638
98,800727,735
11,26934,79720,70028,95088,3399,236
47,688
$ 1,164,554 92,331 1,067,514 1,159,945
108
PANHANDLE REGIONAL PLANNING GOMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-throughNon-federal
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Temporary Assistance for Needy Families/Choices
01 14TAN000 (804)
October 1,2013 to October 31,2014
Actual2014 Prior years Total
$ 965,02096,317
965,02096,317
1.061 ,337 1,061,337
45,4473,8351,199
30,92862
15,15816,77730,625
139,959731,0"t840,330
5,999
45,4473,8351,199
30,92862
15,158't6,77730,625
139,959731,01840,330
5,999
1,061 ,337 1.061 ,337
Fund balance end ofyear $
109
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect prog ram-core/intensive servicesMonitoringNon-recurrent short-term servicesProgram management & supportSubrecipient operating costsS u pport services-transportationSupport services-work-related incentivesWork subsidy
Total cost category
Temporary Assistance for Needy Families/Choices
0114T4N000 (804)
October 1, 2013 to October 31 , 2014
ActualBudget 2014 Prior years Total
$ 93,282778,877
10,35346,11020,8893t,04082,53711,312
87,067741,326
10,35346,11020,88931,04082,5371't,31230,703
87,067741,326
10,35346,11020,88931,04082,53711,312
30 703 30 703
$ 1,105,103 I,061,337 1,061,337
l_1_0
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name: Supplemental Nutrition Assistance ProgramEmployment & Training
01 13SNE000 (813)
October 1,2012 to October 31,2013
Actual2014 Prior years Total
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-throughNon-federal
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsI ndirect cost allocationClient paymentsClient supportive servicesSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
$ 14,69512,571
175,62577,614
190,32090,185
27,266 253,239 280,505
7215915
7572
80225
7,35317,850
204
17,117670178
8,56515
2,8543,942
21
88,785121,688
8,741663
17,838729193
9,32217
2,9344,167
2',l
96,138139,538
8,945663
27 266 253,239 280,505
Fund balance end of year $
111
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense ClassÍfication - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name: Supplemental Nutrition Assistance ProgramEmployment & Training
0113SNE000 (813)
October 1,2012 to October 31,2013
ActualBudget 2014 Prior years Total
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/intensive servicesMonitoringProgram management & supportSubrecípient operating costsSupport services-other than transportationSupport services-transportation
Total cost category
$ 25,288140,921
3,0497,598
10,37939,90356,236
1,45217,343
440677
3,9633,391
23,549120,996
3,0497,1589,702
35,94052,845
25,001138,339
3,0497,598
10,37939,90356,236
ç 283,374 27,266 253,239 280,505
LL2
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name: Supplemental Nutrition Assistance ProgramEmployment & Training
0114SNE000 (814)
October 1, 2013 to September 30, 201 4
Actual2014 Prior years Total
Grant Number:
Grant Term:
Revenues:State grants
Federal flow{hroughNon-federal
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationClient paymentsClient supportive servicesSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
$ 177,88358,990
177,883s8,990
236,873 236,873
2,142582368
4,55517
3,6631,450
I84,324
128,4229,808'1,534
2,142582368
4,55517
3,6631,450
I84,324
128,4229,8081,534
236,873 236,873
Fund balance end of year $
113
PANHANDLE REGIONAL PLANNING COMNíISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMM ISSION
Year ended September 30, 2014
Grant Name: Supplemental Nutrition Assistance ProgramEmployment & Training
01145NE000 (814)
October 1, 2013 to September 30, 2014
ActualBudget 2014 Prior years Total
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/intensive servicesMonitoringProgram management & supportSubrecipient operating costsSupport services-other than transportationS u ppo rt se rvices-tra n sportatio n
Total cost category
$ 7,745128,596
2,8244,0479,336
42,O0942,316
7,745128,596
2,8244,0479,336
42,00942,316
7,745128,596
2,8244,0479,336
42,00942,3't6
$ 236,873 236,873 236,873
L]-4
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMM ISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaríes and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
SNAP E&T ABAWD-Only Funding
0114SNA000 (814)
October 1,2013 to September 30,2014
Actual2014
$ 105,ô53
105,653
Prior years Total
105,653
105,653
2,609369
595,014
3462j69
95,088
2,608369
595,014
3462,169
95,088
105,653 105,653
$
115
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/intensive services
Total cost category
SNAP E&T ABAWD-Only Funding
0114SNA000 (814)
October 1, 2013 to Septembe¡ 30, 2014
ActualBudget 2014 Prior years Total
$ 10,56s95,088
10,56595,088
10,56595,088
105,653$ 105,653 105,653
1L6
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMM ISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravellnternal service chargesMiscellaneous and other costslndirect cost allocationClient supportive servicesSubcontractor costsWorkforce center costs
Capitaloutlay
WP Employment Services
0113WPA000 (833)
October 1,2012 to December31,2013
Actual2014 Prior years Total
$ t+,osg 49,84'l 64,494
14,653 49,841 64,494
2,8562,660
39511
1,297
2,7714,663
14,653
6,010500
1,84318
3,94020
8,30227,664
'l 544
49,841
8,8663,1602,238
295,237
2011,07332,327
1,544
64,494Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year $
rt7
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/intensive servicesProgram mgmt & supportTAN AdministrationTAN Direct program-core/intensive servicesTVLP operating grant activities
Total cost category
WP Employment Services
0113WP4000 (833)
October 1 ,2012 to December 31,2013
ActualBudget 2014 Prior years Total
$ 18,05146,741
500979
8,8132,647
6,240(r,836)
457979
8,813
11,81135,383
2,647
18,05133,547
457979
8,8132,647
$ 77,731 14,653 49,841 64,494
118
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMM ISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expendítures:Current
Salaries and benefitsSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationClient supportive servicesSubcontractor costsWorkforce center costs
Capitaloutlay
WP Employment Services
0114WPA000 (834)
October 1,2013 to December 31,2014
Actual2014 Prior years Total
$ 62,601 62,601
62,601 62,601
9,6631,1191,947
495,4',12
288,532
31,4064,445
9,6631,1191,947
495,412
288,532
31,4064,445
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
62,601 62,601
$
1r- 9
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISS ION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministratíonDirect program-core/intensive servícesTAN AdministrationTAN Direct program-core/intensive servicesTVLP operating grant activities
Total cost category
WP Employment Services
0114WPA000 (834)
October 1,2013 to December 31,2014
BudgetActual
years otal
$ 21,09060,699
1,',t1510,0382,647
15,95632,845
1,11510,0382,647
1s,95632,845
1,11510,0382,647
$ 95,589 62,601 62,601
r20
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-throughNon-federal
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal servíce chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocationGlient paymentsClient supportive servicesClient trainingSubcontractor costsWorkforce center costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Non-Custodial Parent Choices Program
01 14NCP000 (894)
September 1, 2013 to September 30, 2014
Actual2014
$ 117,03745,320
162,357
Prior years Total
(501) 116,53645,320
(501) 161 856
3,969584130
8,46210
2,1972,4661,207
21,66320
1"t6,4484,782
4',19
(66)(12)(70)
(1)(8e)(55)
(208)
3,969518118
8,3929
2,1082,4't11,207
21,66320
116,4484,574
419
162,357 (s01) 161,856
Fund balance end of year $
L2L
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISS ION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/intensive servicesDirect program-education & trainingNon-recurrent short-term servicesProgram management & supportSubrecipient operating costsSu pport services-transportationSupport services-work-related incentivesWork subsidy
Total cost category
Non-Custodial Parent Choices Program
01 14NCP000 (894)
September 1,20'13 to September 30,20'14
ActualBudget 2014 Prior years Total
$ 16,186115,857
205,6651,9264,9959,8206,178
16,401116,048
205,6652,0214,9959,8206,1781,209
16,186115,857
205,6651,9264,9959,8206,1781,209
(21s)(1e1)
(e5)
2091
$ 161,856 162,357 (501) 161,856
r22
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Supplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationClient supportive servicesSubcontractor costs
Capitaloutlay
Emergency Unemployment Compensation Reemploymentand Eligibility Assessment Service
0112EUC000 (932)
April 1, 2012to December 31,2013
Actual2014 Prior years Total
$ 201 19,967 20 168
201 19,967 20,'t68
11
189
7313,648
51
1,68745
't,4313,032
7313,659
51
1,68845
1,6203,032
'l
Total Expenditures
Excess of revenues over expenditures
Fund balance beginníng of year
Fund balance end ofyear
201 19,967 20,'t68
$
1.23
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COM M ISSION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Cost category:AdministrationDirect program-core/intensive services
Total cost category
Emergency Unemployment Compensation Reemploymentand Eligibility Assessment Service
0112EUC000 (932)
April 1 ,2012 to December 31,2013
ActualBudget 2014 Prior years Total
$ 3,73033,572
12189
1,85718,1 10
1,86918,299
$37 302 201 '19,967 20,168
r24
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance
TEXAS WORKFORCE COMMISSION
Year ended September 30,2014 t
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
lndirect cost allocationClient supportive servicesWorkforce center costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
Performance I ncentive Award Choices Employment
01 14PA8000 (974)
January 1,2014 to December31,2014
Actual2014
$ 10,838
r0,838
Prior years Total
10,838
10,838
1
10,82710
I10,827
10
10,838 10,838
$
r25
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Cost Categoryand Expense Classification - Budget and Actual
TEXAS WORKFORCE COMMISSION
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Total cost category
Performance lncentive Award Choices Employment
01 14PA8000 (974)
January '1,2014 to December 31,20'14
ActualBudget 2014 Prior years Total
Cost category:Administration $Direct prog ram-core/intensive servicesSubrecipient operating costsSupport services-tra nsportation
1,5002,672
1
10,827
$ 1s,000 10,838
1
I1
8270 01 82
1
I1
7
10,838
L26
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Expenditures by Service Categoryand Changes in Fund Balance
TEXAS DEPARTMENT OF AGING AND DISABILITY SERVICES
Year ended September 30,2014
Federal Programand State lncome
OtherNon-Federal Total
Revenues:State grants
Federal flow{hroughNon-federal funds
Grant matchingPRPC cash matchProgram income-PRPCProgram income-subcontractorLocal cash and in-kind
Total RevenuesExpenditures:
CurrentAdministrationOmbudsmanlnformation, Referral & AssistanceCare CoordinationLegal AssistanceLegal AwarenessCaregiver - Support CoordinationCongregate MealsHome Delivered MealsTransportation - Demand ResponseResidential RepairHomemakerPersonal AssistanceHealth MaintenanceNutrition EducationEmergency ResponseAdult Day CareCaregiver Respite Care - ln-HomeCaregiver Respite Care - lnstitutionalVoucher - TransportationParticipant Assessmentlncome SupportData ManagementLegal Assistance UnderAge 60Caregiver - lnformation ServicesVoucher - Caregiver Respite CareEvidenced Based lntervention
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
1,785,505 ',t75 744 794,929 2,756,178
$ 1,656,156129,349
1,656,156129,349
20,338155,406
24,821
770,108
24,82120,338
155,406770,108
90,272126J9095,60281,43595,09379,53449,964
387,730375,34490,58952,',|4734,563
5,13868
93,53457,5',t64,356
15,6134,725
30,0912,926
4,385
173,437397,071
16,20034,82517,2883,304
I10,2875,604
57,493
39,960
120,363129,11695,60281,43599,47880,03449,964
654,701829,93111't,145
86,97267,46413,167
7610,28712,87678,28263,36149,035
300
500
7,27220,78963,361
9,075300
7559,46012,15228,595
2,25618,501
7559,460"t2,15230,1452,256
18,501
1.
1,550
785,505
$
L27
175,744 794,929 2,756j78
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF AGING AND DISABILITY SERVICES
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-throughNon-federal funds
Grant matchingPRPC cash matchProgram income-PRPCProg ram income-subcontractorLocalcash and in-kind
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationClient supportive servicesLocal cash and in-kindSubcontractor program income costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
2014 AreaAgency on Aging
539-1 1-0006-00001 (504)
October 1,2013 to September 30,2014
Budget
$ 1,773,878129,349
27,53925,400
145,442727 160
2,828,768
Aclual2014
1,656,156129,349
24,82'l20,338
155,406770 108
2,756,'t78
540,80515,30010,149
137,38952,47295,076
1,290,975541,160145,442
500,34112,5835,600
129,47335,73483,757
't,223,290609,994155,406
2,828,768 2,756,178
$
L28
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds
COMMISSION ON STATE EMERGENCY COMMUNICATIONS
Year ended September 30,2014
Revenues:State grants
Non-federal fundsLocal cashlnterest income
TotalRevenues
Expendítures:Current
Salaries and benefitsTravelSupplies and materlalslnternal service chargesMiscellaneous and other costslndirect cost allocation9-1-1 system expenditures
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance begínning of year
Fund balance end ofyear
76
288,940 1,549,591 't24,532 053
20139-1-1
$ 288,940
20149-1-1
20159-1-1 Total
1,547,204748629
124,456 1,960,600748705
1
6,515
13,5102,453
241,46225,000
215,29016,099|',\,70194,2824,964
41,936787,856376,453
25,0733,439
59610,364
9494,952
79,159
240,36319,53818,812
104,64619,42349,341
1,108,477401,453
$
288,940 1,549,591 124,532 1,962,053
L29
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
COMMISSION ON STATE EMERGENCY COMMUNICATIONS
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Non-federal fundsLocal cashlnterest income
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocation9-1 -1 system expenditures
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
9-1-l Management and Planning
(213)
September 1 , 2012 to August 31,2015
ActualBudget 2014 Prior years Total
$ 1,707,453 288,940 '1,358,143
6171,647,083
6171 153 1 153
1,707,453 288,940 1,359 ,913 1,648,853
232,9698,7002,248
104,955
5,26943,382
1,309,930
6,515
229,20414,7156,328
104,283973
15,87945,494
930,65612,381
229,20414,71512,843
104,283973
29,38947,947
1,172,1',1837,381
13,5102,453
241,46225,000
$
1,707,453 288,940 1,359,91 3 1,648,853
130
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
COMMISSION ON STATE EMERGENCY COMMUNICATIONS
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Non-federal fundsLocal cashlnterest income
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costslndirect cost allocation9-1-1 system expenditures
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
9-1-1 Management and Planning
(214)
September 1,2013 to August 31,2016
ActualBudget 2014 Prior years Total
$ 2,0'17,439 1,547,204748629
87,851 1,635,055748629
2,017,439 1,548,581 87,851 1,636,432
241,38713,0005,100
101,477650
19,90346,736
1,589,186
215,29016,09911,70194,282
4,96441,936
787,856376,453
20,2461,01',1
16411,364
1244,031
50,911
235,s3617,110I I,865
105,646
5,08845,967
838,767376,453
2,017,439 1,548,581 87 851
131
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes ín Fund Balance - Budget and Actual
COMMISSION ON STATE EMERGENCY COMMUNICATIONS
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
9-1-1 Management and Planning
(215)
September 1 , 2014 to August 31 , 2017
Budget Actual 2O14
Revenues:State grants
Non-federal fundslnterest income
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocation9-1 -1 system expenditures
Capitaloutlay
$ 2,125,329
2,125,329
298,39215,3257,112
118,5265,033
54,4381,247,313
379 190
2,125,329
124,45676
124,532
25,0733,439
59610,364
9494,952
79,159
Total Expendítures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
'124,532
$
L32
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds
TEXAS DEPARTMENT OF PUBLIC SAFETY
Year ended September 30,2014
2011 StateHomelandSecurity
Grant Program
2012 StateHomelandSecurity
Grant Program
2013 StateHomelandSecurity
Grant ProgramRevenues:
State grantsFederal flow-through
Grant matchingPRPC cash matchLocal cash
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costsI ndirect cost allocationSubcontractor costsLocalcash and in-kind
Capitaloutlay
57,955 242,538 349,294
57 955 242,538 349 294
7,132
696
30,799
102,2563,001
722,6532,235
16,90295,484
70,5655,301
23023,978
1,34312,424
196,137
19,328 39 316
955 242,538 349,29457Total Expenditures
Excess of revenues over (under) expenditures
Fund balance beginning of year
Fund balance end ofyear
133
HazmatEmergency
Preparedness
RegionalHazard Mitigation
PlanningProject
RegíonalMass Notification
lnitiativeProiect
BufferZone
ProtectionProgram
Safe RoomConstruction
RebateProgram Total
28,000 6,940 85,099
20 773
105 872
142
95105,000
736,009
1,3717 839
450,873 1,956,708
1,37128,612
28,000 14,779 737 380 450 873 1,986,691
5,2071,025
82768
87320,000
584,917
128659900
7,839
4941,6937,4672,056
421,440
554,648
1,295
10,891587
1,565433,873
187,22711,1627,762
66,6534,403
33,9581,436,841
7,839228,184
278
635
169,540
28 000 14 779 105,872 737 380 448,211 1,984,029
2,662
20,708
2,662
20,709
23,370 23,370
r34
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 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costsI ndirect cost allocationSubcontractor costs
Capital outlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
State Homeland Security Grant Program
EMW-201 1 -SS-000r I (402)
September 1,2011 to November 30, 2013
ActualBudget 2014 Prior year Total
s729,976 57,955 672,021
57,955 672,021 729,976
729,976
134,34913,104
20059,38310,23926,616
407,07279,014
7,'132
30,799
109,8863,954
71
34,4998,666
21,374491,261
2,311
117,0183,954
71
35,1 948,666
21,374522,0602't,639
696
19 328
$
729,976 57,955 672,021 729,976
135
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendíturesand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF PUBLIC SAFETY
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow{hrough
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costsI ndirect cost allocationSubcontractor costs
Capitaloutlay
State Homeland Security Grant Program
EMW -201 2-SS-000 1 8-S0 1 (403)
September 1,2012 to July 11,2014
ActualBudget 2014 Prior years Total
$ 459,111
459,111
242,538
242,538
459,111
216,573 459,111
132,26711,450
31034,5618,423
22,923205,636
43,541
102,2563,001
722,653
2,23516,90295,484
12,6812,637
142,143
36253
155,14243,541
114,9375,638
21
24,7962,597
16,955250,626
43,541
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
459,111 242,539 216,573 459,111
136
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF PUBLIC SAFETY
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndírect cost allocationSubcontractor costs
Capitaloutlay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
State Homeland Security Grant Program
EMW-201 3-55-00045 (404)
September 1,2013 to May 31, 201S
ActualBudqet 2014 Prior years Total
$ 639 140 349,294 9,654 358,948
639,140 349,294 9,654 358,948
180,38917,494
38649,56711,66332,073
308,25239,316
70,5655,301
23023,979
1,34312,424
1 96,1 3739,316
9,654
70,5655,301
23023,978
1,34312,424
205,79139,316
639 140 349,294 9,654 358,949
$
L37
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF PUBLIC SAFETY
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravellnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
Hazmat Emergency Preparedness
405-EM D-1 4 -1 5-41 823 (434)
January 1,2014 to September30,2014
Budqet
$ 28,000
28,000
5,1161,225
511275873
20 000
28,000
Actual2014
28,000
28,000
5,2071,025
82768
87320,000
28,000
$
138
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, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow{hroughLocalcash and in-kind
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costsLocal in-kind
CapitalOutlay
Regional Haza¡d Mitigatíon Planning Project
DR-1791-210 (440)
August 25,2010 to August 24,2015
ActualBudget 2014 Prior years Total
$ 169,62756,543
6,9407,939
14,779
1 15,50943,177
122,44951,016
226,170 158,686 173,465
36,42013,328
14,51815,60013,26275,00056,542
1,500
584,917
128659900
7,839
42,1754,099
49433,593
3,23010,15720,38043,'t77
1,381
42,4534,099
55238,510
3,35810,81621,28051,016
1,381
278
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
226,'t70 14,779 158,686 '173,465
r_ 39
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF PUBLIC SAFETY
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow{hroughPRPC cash matchLocalcash and in-kind
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materíalslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costsLocal in-kind
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
Hazard Mitigation Project - Mass Notification
DR-l791-130 (461)
September 13,2010 to December 13,2015
Actual
Budget 2014 Prior years Total
$ 785,52423,847
237,994
85,099 600,92723,847
194,628
686,02623,847
215,401
1.047 ,365
20,773
105,872 819,402 925,274
3,592
4311,038,842
4,500
142
635
95105,000
9,253
2,3422,530
24,8504,767
716,10859,552
9,253142
2,3423,165
24,8504,862
821,10959,552
1,047,365 105,872 819,402 925,274
$
L40
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF PUBLIC SAFETY
Year ended September 3,0,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-throughGrant matching
PRPC cash match
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costsLocal in-kind
Capítaloutlay
Total Expenditures
Excess of revenues over expendítures
Fund balance beginning of year
Fund balance end ofyear
Buffer Zone Protection Program
2010-BF-T0-0015 (481)
June 1,2010 to April 30,2014
Actual
Budget 2014 Prior year Total
$ 1,425,000 736,009 647,995
1,371
737,380 647,995
1,394,004
1,371
1,425 ,000 1,385,375
119,5683,000
13,850
16,7121,271,870
4941,6937,4672,056
421,440
554,648
50,4654,675
328,0201,9767,982
574,845
50,9596,3687,499
10,0762,0189,422
1,129,493
1
169,540 169,540
737,380 647,995 1,385,375
$
L4T
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF PUBLIC SAFETY
Year ended September 30,2O14
Grant Name:
Grant Number:
Grant Term:
Safe Room Construction Rebate Program
DR 1791-234 (451)
November 10,2010 to November 10,201S
ActualBudqet 2014 Prior years Total
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs
$ 2.575 ,000
000
1,295
10,891587
1,565433,873
448,211
2,662
20,708
_23,370
1,866,385 2,317,258
1. 866,385 2,317,258
46,408451
29,8723,0375,232
2,490,000
9,500451
29,8723,0375,232
1,797,585
10,795451
40,7633,6246,797
2.231 ,458
Total Expenditures
Excess of revenues over (under) expenditures
Fund balance beginning of year
Fund balance end ofyear
2,575,000 1,845,677 2
20,708 23,370
$ 20,708 23,370
L42
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds
TEXAS WATER DEVELOPMENT BOARD
Year ended September 30,2014
2016Regional
Water Plan
AgriculturalWater
Conservation TotalRevenues:
State grantsNon-federal funds
lnterest income
Total Revenues
Expenditures:Current
Salaries and benefitslnternal service chargesMíscellaneous and other costslndirect cost allocationSubcontractor costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
$ 176,00514'l
116,589 292,594141
176 146 116,589 292 735
1,291789
174,066
5,77770560
801109,246
5,7771,996
849801
283,312
176 146 116,589 292,735
$
L43
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expenditures
and Changes in Fund Balance - Budget and Actual
TEXAS WATER DEVELOPMENT BOARD
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Non-federal fundslnterest income
Total Revenues
Expenditures:Current
TravelSupplies and materialslnternal service chargesMiscellaneous and other costsSubcontractor costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
201 6 Regional Water Plan
1148301312 (232)
June 22, 201 1 to March 31, 2016
Actual
Budget 2014 Prior years Total
$ 527,865 110,647156
286,652
527,865 176,146 1r0,803 286,949
176,005141 297
5,500873
3,23468,767
449,491
1,291789
174,066
8731,9439,595
98,392
8733,234
10,384272,458
527,865 176,146 110,903 286,949
$
L44
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expenditures
and Changes in Fund Balance - Budget and Actual
TEXAS WATER DEVELOPMENT BOARD
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Non-federal funds
Total Revenues
Expenditures:Current
Salaries and benefitsTravellnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
Agricultural Water Conservation Program
1213581481 (263)
June21,2012 to May 31,2016
Actual
Budget 2014 Prior years Total
$ 200,000 116,s89 23,178 139,767
200,000 116,589 23,178 139,767
8,2222,0001,7995,7962,183
180,000
70560
801109,246
1,09466
1,06013,458
1,799126
1,961122,704
5,777 7,500 13,277
$
200,000 116,589 23,178 139,767
L45
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS COMMISSION ON ENVIRONMENTAL QUALITY
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Non-federal fundslnterest income
Total Revenues
Expenditures:Current
Salaries and benefìtsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs
Capitaloutlay
Solíd Waste - Regional Coordination
582-1440587 (474)
September 1,2013 to August 31,20't5
ActualBudqet 2014 Prior years Total
$ 353,602 158,639134
4,734518
163,373652
353,602 158,773 5,252 164,025
67,78710,050
36014,00415,92213,001
231,O481,430
22,3705,639
21413,0983,2415,459
108,752
2,4451,178
906150573
24,8156,817
21414,0043,3916,032
108,752
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
353 602 158,773 5,252 164,025
$
L46
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds
U-S. DEPARTMENT OF COMMERCE
Year ended September 30,2014
2012Planning
Assistance
2014Planning
Assistance TotalRevenues:
FederalgrantsLocal cash
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocation
Capitaloutlay
$34,990
45,00058,840
45,00093,830
34,990 103,840 138,830
25,35120
2424,3171,2413,819
72,3473,406
191
12,1384,426
11,332
97,6983,426
43316,4555,667
15,151
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
34 990 103,840 138,830
$
L47
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
U.S. DEPARTMENT OF COMMERCE
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:FederalgrantsLocal cash
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocation
Capitaloutfay
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
2Q 1 2 Planning Assista nce Grant
08-83-04736 (312)
January 1, 2012 to December 31, 2013
ActualBudget 2014 Prior year Total
$ 160,00068,572
160,00080,517
160,000I 15,50734,990
228,572 34,990 240,517 275,507
149,59210,086
10012,11031,74024,944
25,35120
2424,3171,2413,819
'137,389
13,791677
44,04817,18726,104
1,321
162,74013,811
91948,36518,42829,923
1,321
228,572 34,990 240,517 275,507
$
r48
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 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:FederalgrantsLocal cash
Total Revenues
Expenditures:Current
Salaries and benefitsTravelSupplies and materialslnternal service chargesMiscellaneous and other costsI ndirect cost allocation
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
2014 Planning Assistance Grant
08-83-04942 (314)
January 1,2014 to December31,2016
Budqet
$ 180,00077 143
257 143
Actual2014
4558
,000,840
103,840
159,05112,858
80447,083
9,28528,062
72,3473,406
191
12,1384,426
11 332
257 143 103,840
$
L49
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes ín Fund Balance - Special Revenue Funds
OFFICE OF THE GOVERNORCRIMINAL JUSTICE DIVISION
Year ended September 30,2014
2014Law Enforcement
Education &Training
2014State Planning
AssistanceGrants Proqram Total
Revenues:State grants
Non-federal fundsProgram income-PRPC
Total Revenues
Expenditures:Current
Salaries and benefitslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
$ 95,7155,005
5,071
5,071 105,791
100,7865,005
24,4915,835
1703,735
71,560
100 720
20,4645,414
1003,182
4,027421
70553
71 560
100,720 5 071 105,79'l
$-
150
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
OFFICE OF THE GOVERNORCRIMINAL JUSTICE DIVISION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Non-federal fundsProgram income-PRPC
Total Revenues
Expenditures:Current
Salaries and benefitsSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocationSubcontractor costs
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
2014 Law Enforcement Education and Training
't426914 (244)
September 1,20'13 to August 31, 2015
ActualBudget 2014 Prior years Total
$ 205,9104,000
6,418147,100
95,7155,005
5,414100
3,18271,560
102,0325,005
6,317
209,910 100,720 6,317 107,037
44,7464,0007,646
20,464 '1,857 22,321
532
293
5,946100
3,47575,1 95
$
209,910 100,720 6,317 107,037
151
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expenditures
and Changes in Fund Balance - Budget and Actual
OFFICE OF THE GOVERNORCRIMINAL JUSTICE DIVISION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Non-federal funds
Total Revenues
Expenditures:Current
Salaries and benefitslnternal service chargesMiscellaneous and other costslndirect cost allocation
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
2014 State Planning Assístance Grants Program
2037405 (274)
September 1,2013 to August 31,2014
Budget Actual2Ol4
$ 5,O71 5,071
5,071 5,071
,006442
70553
4 4,027421
70553
5,071 5,071
$
L52
PANHANDLE REGIONAL PLANNING COMMISSION
Combining Schedule of Revenues, Expendituresand Changes in Fund Balance - Special Revenue Funds
TEXAS DEPARTMENT OF TRANSPORTATION
Year ended September 30,2014
2013Rural
TransportationAssistance
Program
2014FederalPlanning
2015FederalPlanning Total
84,098
84,098
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsSupplies and materialslnternal service chargesMiscellaneous and other costslndirect cost allocation
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end ofyear
$ 52,607
52,607
40,52756
6,106177
5 741
52,607
18,4'14 2,210 61,15156
13,374339
9,178
84,098
$
r_ 53
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF TRANSPORTATION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow{hrough
Total Revenues
Expenditures:Current
Salaries and benefitsSupplies and materialsI nternal service chargesMiscellaneous and other costslndirect cost allocation
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
Rural Transportation Assistance Program
51304F7130 (373)
September 6,2012 to May 31,2014
Actual
Budget 2014 Prior years Total
$ 8s,000 52,607 32,393 85,000
85,000 52,607 32,393 85,000
61,000
14,250150
9,600
40,52756
6,106177
5,741
23,626 64,15356
11,290225
9,276
5,18448
3,535
$
85,000 52,607 32,393 85,000
L54
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF TRANSPORTATION
Year ended September 30,2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitsTravellnternal service chargesMiscellaneous and other costslndirect cost allocation
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
2014 Federal Planning
51404F7080 (384)
September 1, 2013 to August 31 , 2014
Actual
Budget 2014 Prior years Total
$ 3o,ooo 28,368 1,632 30,000
30,000 28,368 1,632 30,000
20,6411,0005,085
18,414 19,353939
3,274
6,715143
3,096
515
178
7,230143
3,274
30,000 28,368 1,632 30,000
$
1_ 55
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
TEXAS DEPARTMENT OF TRANSPORTATION
Year ended September 30, 2014
Revenues:State grants
Federal flow-through
Total Revenues
Expenditures:Current
Salaries and benefitslnternal service chargesMiscellaneous and other costslndirect cost allocation
Capitaloutlay
2015 Federal Planníng
0000002676 (38s)
September 1 ,2014 to August 31, 2015
Budget
$ 44,9s0
44,950
30,1447,901
4,9052,000
44,950
$
Grant Name:
Grant Number:
Grant Term:
Actual20l4
3 123
3,123
2,210553
19341
Total Expenditures
Excess of revenues over expenditures
Fund balance beginning of year
Fund balance end of year
3,123
156
PANHANDLE REGIONAL PLANNING COMMISSION
Supplemental Schedule of Revenues, Expendituresand Changes in Fund Balance - Budget and Actual
ENVIRONMENTAL EDUCATION ASSOCIATION OF NEW MEXICO
Year ended September 30, 2014
Grant Name:
Grant Number:
Grant Term:
Revenues:State grants
Federal flow-throughLocalcash and in-kind
Total Revenues
Expenditures:Current
Salaries and benefitsSupplies and materialslnternal service chargeslndirect cost allocation
Total Expenditures
Excess of revenues over expenditures
Fund balance begínning of year
Fund balance end of year
Region 6 SmallGrants Program
(603)
January 1,2013 to December'15,2013
ActualBudget 2014 Prior years Total
$+, 980390 1,490 144
4,980 4,9802,6343, 1
8,370 1,490 6 124 7 614
5,600640
1,462668
74839
540163
4,517
939
5,26539
1,479831668
8,370 490 6,124 7 6141
157
OTHER SU PPLEMENTARY IN FORMATION
158
PANHANDLE REGIONAL PLANN¡NG COMMISSION
Combined Schedule of Revenues, Expendituresand Changes in Fund Balances - Budget and Actual
Year Ended September 30,2014
Maior Funds
$
General Fund
TexasWorkforce
CommissionBudqet Actual Budoet Actual
5,786
TexasDepartment
of Agingand Disab¡lity
ServicesBudqet Actual
Revenues:Federal grantsState grants:
Federel flow-throughNon-federal funds
Local cash and in-kindProgram ¡ncome:
PRPCSubcontractor
Membership duesRent incomelnterest incomelnternal service fund chargesMiscellaneous
Total revenuesCunent expenditures:
Salaries and benefitsTravelSupplies and materialslnternal service chargesEquipment rental and maintenanceMiscellaneous and other costsClient payments, tra¡ning and supportive servicesLocal cash, ¡n-kind and program incomeSubcontractor costsWorkforce center costs9-1-1 system expendituresBuilding occupancy
Capital outlayTotal expend¡turesExcess (deficiency) of revenues
over expendituresOther financing sources (uses):
Transfers from other fundsTransfers to other funds
Total other financing sources (uses)Excess (deficiency) of revenues and other financing
sources over expenditures and other uses
Fund balances at beginning of year
Fund balances at end of year
5,293578,708 696,005 13,154,836 13, 120,144 2,808,874
479,764
68,000
25,158
63,376
524,470
23,478
68,210
11,178
572,51951,37634,435
122,890
155,740
12,248,336806,5001 00,000
10,486,3802,600,630
33,134
1,797 ,258114,1',t4727,160
24,900145,442
1,656,156129,349770,108
20,338155,406
2,731,357
500,34112,5835,600
129,473
35,7341,223,290
765,400
572,29938,01715,885
I 19,9782,000
117,576
37,578
503,534'16,502
3,462281,587
73,7508,741,572
3,233J'84168,450
475,36822,48239,557
253,941256
62,7658,723,027
3,187,088196,484
602,23619,4001'l,1't7
138,783
54,553I ,181,304
724,025704
903,3334,500 30,¡149
12,991,4173,000
13,026,541 2.7U ,418 2,672,421
128,295 128,727 74,456 58,936
('t28,295) (128,727')26,740 24,82'l
(101,196) (83,757)(128,2951 (28.727\ (58,936)
ß24.6251
353,601 330,270(28,740) (26,'ts2)
324,861 304,078
62,4',t9
2,249,000
2,3',t1,419
236
s 2,249,236
159
Commissionon State
EmergencyCommunications Other Govemmental Funds Funds
Budqet Actual Bucloet
80,000
Actual Budoet Actual
4s,000
2,040,806552,019123,932
5,005
Totals(memorandum onlv)
Budqet Actual
80,000 45,000
1,927,223 1,960,600748
2,010,968771,366123,018
4,000
16,062,3483,619,2031,429,942
28,900't45,44268,00011,24625,158
781,375
14,246,7185,242,5981,452,392
48,821155,40668,21010,14512,158
740,6289,193
275705
1,927,223 1,962,053 352 2,767,037
11,246
781,375
?r2,6n
485,9084,3305,875
21,79550,989
10,145
740,6283,900
754,673 22.251.614 22,031,269
19,423
r,498,970 1,108,477
241,38713,000
5,1 00't01,477
65019,903
240,36319,53818,812
't04,646
373,39039,917
I,503139,550
30,873
2,348,703
399,46220,2838,448
117,951
14,669
7,8391,900,465
475,06216,03228,299
124,81910,760
2,778,754131,16642,942
781,37524,445
347,U4I,922,876
724,0255,655,7't0
168,4501,498,970
166,3128,930
2,663,115142,294I 35,151728,901125,075299,091
9,946,317773,239
5,130,936196,484
1,108,477144,829660,086
36,245 42,679
166,312 144,829401,453 1,430 228,184
1,912,712 2,935,366 2,697,301 77't,454
49,34',1 53,986 69,736
842,480 22,251,599 22,053,995
21,167 (87,807) 15 (22,7261
(46,736) (49,341)2,000
(71,374)1,37'l
(68,445) (6,000)382,341
(382,34't)356,462
(356,462)
(46,736) (49,341) (6e,374) (67,074) (6,000)
(15,388) 2,662 15,167 (87,807) 15 (22,7261
20,708 92,211 92,21't 2,U1,211 2,361,919
('l 5,388) 23,370 't07,378 4,404 2,341,226 2,339,193
160
PANHANDLE REGIONAL PLANNING COMMISSION
Schedule of lndirect Costs
Year ended September 30,2014(With comparative totals for 2013)
$ 233,81715,18824,42210,53930,983
11,87021,6558,4046,401
30,960
2013(Comparative)
229,04414,75729,59911,97537,046
1,0561 1,99010,2318,5382,823
26,182
383,242
2014
Salaries and benefitsContractual servicesTravelSupplies and materialslnternal service chargesEquipment rental and maintenancePrinting and publicationlnsuranceMembershipsPostage and freightMiscellaneous
Total $ 394,239
161
PANHANDLE REGIONAL PLANNING COMIIIISSION
Computation of lndirect Cost Allocation
Year ended September 30,2014(With comparative totals for 20131
General
TexasWorKorce
Commission
Texas
Departmentof Aging
and Disbility
Services
Commissionon State
EmergencyCommunicel¡ons
O(herGovemmental
FundsTotal20't4
Bas¡s for allocat¡on
Total Expenditures
Less:Client paymentsClient supportive servicesSubcontractor costsLocal cash, in-kind and
program rncome9-l-1 costsCapital outlaylndirect costsOther
Transfer from other funds
Costs over (under) allocation
$ 937,664 12,991,4',t7 2,672,421
108,5138,614,5143,187,088
1,223,290
7ô5,400
19,780394,240
40,572
30,,{49
1,912,712 2,697,301 21,211,515 20,749,659
703
1,108,477401,453
't,902,545
7,839
228,',t84
108,5139,837,8045,090,336
3,178,468
0.1225
389,360
6,002
(1,'t231
$ 394,239
Total20',t3
192,47710,012,6515,132,795
3,134,529
0.'t225
383,978
6,227
(6,963)
---3æ24
773,235 808,7481,108,477 898,083679,866 't39,898
394,240 381,98340,572 48,495
482,369
0.1225
$ 59,090
1,050,853
0.1225
683,731
0.1225
402,782
0.1225
558,733
0:t225
128,727 83,757 49,34',1 _____!gl4E
L62
PANHANDLE REGIONAL PLANNING COMMISSION
INDI RECT CAP CERTI FICATION
FOR FISCAL YEAR 2014
This is to certify that I have reviewed the Panhandle Regional Planning Commission's auditedfinancial data for fiscal year 2014 and that its indirect costs for that year have not exceeded l5percent of total expenditures as defined in Chapter 391 of the Local Government Code.
I declare that the foregoing is true and correct.
Boone, CPA
Title: Finance Director
Date of Execution: February 23,2015
163
STATISTICAL SECTION
L64
PANHANDLE REGIONAL PLANNING COMMISSIONSTATISTICAL SECTION
This part of the Panhandle Regional Planning Commission's (PRPC) comprehensive annual financialreport presents detailed information as a context for understanding what the information in the financialstatements, note disclosures, and required supplementary information says and the PRPC's overallfinancial health.
Table of Gontents
Financial Trends ...
These schedules conta¡n trend information intended to help the reader understandhow the PRPC's financial performance has changed over time.
Revenue Gapacity
This schedule contains information intended to help the reader assess the PRPC'smost significant local revenue source, membership dues.
Debt Capacity
This schedule presents information intended to help the reader understand thePRPC's current levels of outstanding debt.
Demographic and Economic lnformation .
These schedules provide demographic and economic indicators intended to help thereader understand the socioeconomic environment within which the PRPC'sfinancial activities take place.
Operating lnformation .
These schedules contain infrastructure data to help the reader understand how theinformation in PRPC's financial report relates to the activities it performs.
Page
.166
176
182
183
186
165
PANHANDLE REGIONAL PLANNING COMMISSION
NET POSITION BY COÎ,IPONENTLAST TEN FISCAL YEARS
2005 2006 2007
Governmental activitiesNet investment in capítal assetsRestricted for micro-loan programsUnrestricted
Total govemmental activities net position
ç 1,907,764372,9507'15,641
2,326,545372,054991,423
3,690,022
2,923,940351,222
1,160,663
2008
3,978,867354,809
1,323,449$ 2,996,355 4,435,825 5,657,125
166
2009 2010 20't'l 2012 2013 2014
4,840,979360,713
't,274,545
5,298,40ô365,874
1,489,208
5,673,811
370,3791,711,504
5,541,656374,047
1,955,168
4,956,574377,029
2,098,510
4,810,030379,800
2,074,9426,476,237 7,153,488 7,755,694 7,870,871 7,432,1't3 7,264,772
L67
PANHANDLE REGIONAL PLANNING COMMISSION
CHANGES IN NET POSITIONLAST TEN FISCAL YEARS
2005 2006 2007 2008
ExpensesGovernmental activities:
General government
Workforce developmentAging servicesEmergency communicationsEmergency managementSolid waste planning
Criminal justice programs
Procurement and technical assistanceEconomic developmentTransportation planning
Regional bio-terrorism planning
Water development planning
Community assistanceState homeland security planning
Rural micro loansEnvironmental education
Total governmental activities expenses
Total primary government expenses
Program RevenuesGovernmental activities:
Operating grants and contributionsGeneral government
Workforce developmentAging servicesEmergency communicationsEmergency managementSolid waste planning
Criminal justice programs
Procurement and technical assistanceEconomic developmentTransportation planning
Regional bio-terrorism planning
Water development planning
Community assistanceState homeland security planning
Rural micro loans
Environmental educationLocal contracts and in-kind
Total governmental activities program revenues
Total primary government revenues
20,913,965 20,835,028 22,229,698 22,344,234
$ 20,913,965 20,835,028 22,229,698 22,344,2U
$ 5s9,05213,585,576
2,721,5841,978,070
192,672
483,013319,086
99,329
78,881
504,597
13,6r0,5552,791,175't,70't,0751,086,121
366,961
203,703
99,305
70,273
94,481
71,210227,584
7,988
622,39014,497,055
2,855,6781,575,311
1,793,020412,947
152,218107,568
80,193
62,998
55,430
8,760
6,130
584,965
13,646,760
2,986,519
1,670,376
2,522,813356,160
165,302
110,077
89,537
49,61440,092
122,O19
'157,781
210,20413,573
513,1491,995
$ 22,00013,354,489
1,750,7641,960,584
173,630
481,725
299,790
57,75059,612
158,237
210,391
13,697
1,720,39212,180
4,40013,4',12,187
1,679,s19
r,882,9561,420,946
364,232
192,5r856,750
43,273
94,65571,524
227,729
8,054
42,O75
't4,301,3541,839,920
1,517,388
1,739,790
410,247
147,04559,271
56,699
63,251
56,020
8,811
6,176
116,360
13,435,370
1,830,570
1,700,3043,654,232
353,579
154,864
63,272
54,718
49,376
39,753
120,925
1 ,806,187 1 ,884,755 1 ,979,209 1,828,64422,081,428 2',t,343,498 22.227 ,256 23.401 ,967
6 22,081,428 21,343,498 22,227,256 23,40't,967
$ 1,167,463Total primary government net expense
168
508,470 (2,442) 1,057,733
2009 2010 2011
718,619
r5,029,6932,953,5491,884,717
2,182,883371,418327,255
90,365
114,2866,423
19,221
2012
510,412
13,032,787
3,049,1241,731,28',1
2,507,035175,372
154,179
128,386
115,358
2013
529,912'13,224,O33
2,715,9951,457,7502,678,458
208,405104,638
141,748115,O2',1
624,566
13,158,058
2,774,270
1,678,456
2,439,88'l160,603
106,606
141,',t29
85,967
20't4
1,269,007
14,330,738
3,013,1942,369,4162,036,623
415,499144,826115,000
80,79956,802
1,722
453,525
765,13416,831,617
3,151,9093,689,4781,188,870
360,585159,311
89,4't487,990
't10,1548,719
306,705 47,237 78,646 293,014
6,075 1,56524,287,151 26,749,886 23,698,429 21,451,171 21,260,681 2',t,464,115
24,287,151 26,749,886 23,698,429 21,451,171 21,260,681 2't,464,115
154,48414,1 63,1 59
1,813,781
2,345,8953,004,645
415,233142,09566,412
48,221
56,8021,722
453,682
219,73616,652,827't,933,063
3,597,3361,820,631
359,789156,531
51,61864,102
109,477
8,582306,336
157,252
14,921,8091,855,312
2,059,9792,176,763
370,110
323,129
64,277
113,183
6,22819,097
55,889
12,918,639
1,964,2851,669,958
2,365,168174,783148,915
78,007
114,991
53,578
13,137,417
1,753,8341,347,1492,224,917
208,787
100,197
91,789
116,025
63,376
13,087,010
1,785,505
1,960,600
1,956,708
158,639
100,786
45,000
84,098
2,338,966 2,049,670 2,100,145 ',t,823,617
47,',t78 78,681 292,594
4,9801,563,302 1,663,732
25,005,097 27,329,698 24,167,284 21,361,430 20.680,656 21,198,048
21,198,04825,005,097 27,329,698 24,'t67,284 21,361,430 20,680,656
7't7,946 579,812 468,855 (89,741) (580,025) (266,067)
169
PANHANDLE REGIONAL PLANNING COMMISSION
GHANGES tN NET POSTTTON (CONT'D.)LAST TEN FISCAL YEARS
2005 2006 2007 2008General RevenuesGovernmental activities:
Membership dueslnterest income
MiscellaneousLoss from disposition of property
Total governmental activities
Total primary govemment change in net position
60,81726,47653,897(1,399)
139,791 185,'197 198,027 163,567
$ 60,96463,491
60,742
60,885
78,535
58,607
60,72559,27643,566
I 1,307,254 693,667 195,585 1,221,300
170
2009 2010 2011 2012 2013 2014
64,51520,1 3916,512
64,435
13,157
19,U7
64,24512,317
56,789
68,380
10,835
125,703
67,94510,656
62,666
68,210
11,178
19,338
101 166 97,439 133,351 204,918 141,267 98,726
819,112 677,251 602,206 1't5,177 (438,758) (167,341)
L7L
PANHANDLE REGIONAL PLANNING COMMISSION
FUND BALANGES, GOVERNÍI,IENTAL FUNDS .LAST TEN FISCAL YEARS
2005 2006
GeneralFundRestrictedAssignedUnassigned
Total general fund
All other Governmental FundsReservedAssignedUnreserved, reported in special revenue funds
Total all other governmental funds
2007
$ 143,035 372,054 351,222
772,689 991,423 1,180,1808 915,724 1,363,477 ',1,531,402
$ 229,915
9,548$ 239,463 834
834
r72
2008 2009 2010
354,809 360,713 365,974
2011
370,379744,263
2012 2013 2014
374,047870,605
377,029887,247
379,800937,170994,4491,328,231 1,349,939
1,683,040 1,709,652
37 660 19,87019,87037,660
757,146 8gg,g0g 994,724
_1,87 1,788_ _2,144,560_ _2,249,000_
1,335,1941,701,069
43,79143,791
2,311,419
10,662 18,241 20,708 23,370
10,662 18,24'l 20,708 23,370
L73
PANHANDLE REGIONAL PLANNING COMMISSION
CHANGES IN FUND BALANCES, GOVERNNíENTAL FUNDS -LAST TEN FISCAL YEARS
2005 2006 2007 2008
RevenuesI ntergovernmental grants and contractsLocalcash and in-kindProgram income:
PRPCSubcontractor
Membership dueslnterest incomeMiscellaneous
Totalrevenues
ExpendituresGeneral governmentWorkforce developmentAging servicesEmergency communicationsEmergency managementSolid waste planningCriminal justice programsProcurement and technical assistanceEconomic developmentTransportation planningRegional bio-terrorism planníngWater development planningCommunity assistanceState homeland securi$ planníngRural micro loansEnvironmental education
Total expenditures
Excess of revenues over (under)expenditures
Other Financing Sources (Uses)Transfers in
Transfer outTotal other financing sources (uses)
22,200,936 21 501 889 22,416,207 23,532,217
ç20,275,2411,277,932
143,620384,63560,81726,47632,215
19,458,7431,428,545
141,091315,11960,96463,49133,936
20,248,0471,583,326
96,25929'1,265
60,88586,89449,531
21,573,3231,461,379
85,501277,370
60,72563,67110,249
903,86613,361,7362,750,8961,919,506
184,506471,387311,36889,16871,138
152,844204,912
12,2411,705,271
1,853
862,15413,413,0922,679,8101,838,5811,404,843
357,019195,95288,72662,72391,90567,113
224,5037,178
975,30214,484,6152,745,8931,482,6881,715,277
402,451148,53196,06371,99059,16252,1187,8535,506
961,21413,407,2872,869,6831,649,15'l3,586,278
344,486160,69797,16068,77043,93036,544
118,552
22,140,692 21,293,599 22,247,449 23,343,752
60,244 208,290 188,465
374,029(374,029)
660,896(660,8e6)
408,081(408,081)
448,516(448,516)
$ 60,244Net change in fund balances
L74
208,290 168,758 188,465
2009 2010 2011 2012 2013 2014
22,673,6841,998,975
81,439249,48964,51521,650
9,171
25,280,0281,733,767
77,841237,240
64,43513,97910,521
22,067J391,719,212
67,764220,93864,24513,08040,875
19,537,8131,623,261
55,489190,97168,3801't,846
114,309
19,117,3541,376,429
56,773154,02967,94512,10571 931
19,534,3161,358,562
142,651155,40668,21012,1585,293
25,098,922 27.417 ,811 24,193,253 2',t,602,069 20,956,566 21,276,596
1 ,088,10914,119,9652,932,5552,307,1973,419,424
405,344141,442102,00071,51650,501
1,605450,452
1,120,04016,606,8903,065,6153,561,5251,874,525
349,615154,80179,39478,00397,849
7,981303,580
1,052,04914,866,1082,869,6372,018,8822,336,098
360,845318,331
79,709101,338
5,85618,307
838,02412,913,9792,961,1721,627,1942,402,463
165,049150,089
114,110102,586
47,153
870,21413,114,0402,637,2081,302,5892,207,392
202,089102,047
127,459103,363
937,66412,991,4172,672,4211,912,712I,950,071
153,314102,056
123,67974,920
77,802 291,934
5,45625,090,100 27,299,818 24,027,160 21,321,718 20,749,659
1,32721,211,515
8,822 117 993 166,093 280,351 65,081
443,508(443,508)
422,470(525,136)
430,449(458,941)
353,940(353,940)
359,687(35e,687)
356,462(356,462)
(102,666) (28,492)
280,3519,822 15,327 137,601
175
106,907 65,081
PANHANDLE REGIONAL PLANNING COMMISSION
II/IEMBERSHIP DUES BY ENTITYLAST TEN FISCAL YEARS
Entitv 2014
162139
2013 2012 2011COUNTIES
GITIES
ARMSTRONGBRISCOECARSONCASTROCHILDRESSCOLLINGSWORTHDALLAMDEAF SMITHDONLEYGRAYHALLHANSFORDHARTLEYHEMPHILLHUTCHINSONLIPSCOMBMOOREOCHILTREEOLDHAMPARMERPOTTERRANDALLROBERTSSHERMANSWISHERWHEELER
ADRIANAMARILLOBISHOP HILLSBOOKERBORGERBOVINACACTUSCANADIANCANYONCHANNINGCHILDRESSCLARENDONCLAUDEDALHARTDARROUZETTDIMMITT
$
525685598260570
1,647313
1,915285477515324
1,883281
1,962869174873
10,29110,262
85258668460
162139525685598260570
1,647313
1,915285477515324
1,883281
1,862869174873
'10,29110,262
85258668460
162139525685598260570
1,647313
1,915285477515324
1,883281
1,862869174873
10,29110,262
85258668460
183152554704653273529
't,578325
1,933321456471285
2,028260
1,710766186851
9,6518,867
8527'l712449
36,380 36,380 36,380 34,253
8516,209
85129
1j26159270225
1,13185
519172102674
85373
8516,209
85129
1,126159270225
1,13185
519172102674
85373
8516,209
85129
1,126159270225
1,',13'l
85519172102674
85373
8514,758
85112
1,216159216190
1,09485
576168112615
85372
L76
2010 2009 2008 2007 2006 2005
183152554704653273529
1,578325
1,93332145647128s
2,028260
1,710766186851
9,6518,867
85271712449
183152554704653273529
1,578325
1,933321456471285
2,028260
1,710766186851
9,6518,867
85271712449
172143521663615256498
1,485306
1,820303430443268
1,909245
1,610720175801
9,0848,345
80255670423
172143521663615256498
1,485306
1,820303430443268
1,909245
1,610720175801
9,0848,345
80255670423
172143521663615256498
1,485306
1,820303430443268
1,909245
1,610720175801
9,0848,345
80255670423
172143521663615256498
1,485306
1,820303430443268
1,909245
1,610720175801
9,0848,345
80255670423
34 253 34,253 32,238 32,238 32,238 32,238
85'14,758
85112
1,216159216190
1,09485
576168112615
85372
8514,758
85112
1,216159216190
1,09485
576168112615
85372
8013,890
1051,144
'150
203179
1,03080
54215810557980
8013,890
80105
1,144150203179
1,03080
54215810557980
350
8013,890
80105
1,144150203179
1,03080
54215810557980
350
1313,890
1051,144
150203179
1,03080
54215810557980
3503s0
L77
PANHANDLE REGIONAL PLANNING COMMISSION
MENíBERSHIP DUES BY ENTITYLAST TEN FISCAL YEARS
EntitvDODSONDUMASESTELLINEFARWELLFOLLETTFRIONAFRITCHGROOMGRUVERHAPPYHARTHEDLEYHEREFORDHIGGINSHOWARDWICKKRESSLAKE TANGLEWOODLAKEVIEWLEFORSMcLEANMEMPHISMIAMIMOBEETIENAZARETHPALISADESPAMPAPANHANDLEPERRYTONQUITAQUESANFORDSHAMROCKSILVERTONSKELLYTOWNSPEARMANSTINNETTSTRATFORDSUNRAYTEXHOMATEXLINETIMBERCREEKTULIATURKEYVEGAWELL¡NGTONWHEELERWHITE DEER
2014
1,24985
11685
35018085
859585
1,30685858585858585
19585858585
1,529208748
8585
1628585
286160171164858585
4228585
18613585
2013
1,24985
116
2012
1,24985
11685
35018085
101859585
1,30685858585858585
19585858585
1,529208748
8585
1628585
286160171
164858585
4228585
18613585
2011
1,16985
116
859985
10285
1,241
85858585858585
21185858585
1,520220661
8585
172
85
257165169166858585
4358585
19311790
328350
10185
101
859585
1,30685858585858585
19585858585
1,529208748
8585
1628585
286160171164858585
4228585
18613585
L7831,405 31 140 31,405 29,312
2010
1,169
200e
1,16985
11685
328190859985
10285
1,24185858585858585
2'11
858585
1,520220661
8585
1728585
257165169166
858585
4358085
19311790
2008
1,10080
10980
3081798093809680
1,16880808080808080
19880808080
1,431207622
8080
1628080
242155159156808080
4098080
18211085
200780
1,10080
10980
3081798093809680
1,16980808080808080
19880808080
1,431207622
8080
1628080
242155159156808080
4098080
18211085
200680
1,10080
10980
3081798093809680
1,16880808080808080
19880808080
1,431207622
8080
1628080
242155159156808080
4098080
18211085
200580
1,10080
10980
308'l7g
8093809680
1,16880808080808080
19880808080
1,431207622
8080
1628080
242155159156808080
4098080
182110
85
11685
328190859985
10285
1,24185858585858585
2't'l85858585
1,520220661
851728585
257165169166858585
4358585
19311790
27,846 29,006 29,00629,502 29,582
L79
27 859
PANHANDLE REGIONAL PLANNING COMMISSION
MEII'IBERSHIP DUES BY ENTITYLAST TEN FISGAL YEARS
Entitv 2012
SPECIAL DISTRICTSCANADIAN RIVER MWAGREENBELT MCIWAHIGH PLAINS RC & D AREAMACKENZIE MWANORTH ROLLING PLAINS RC&DPALO DURO RIVER AUTHOR¡TYPANHANDLE GWCDPOTTER CO. FWSD #1RED RIVER AUTHORITY
8585
85858585
85
2013
8585
85
85
2014
8585
85
8585
2011
85858585858585
85425 425 595 680
$ 68,210 67,945 69,390 64,245
1_ 80
2010
85858585858585
85
2009 2008
80808080808080
80
2007
80
2006 2005
808080808080808080
808080808080808080
80808080808080
85858585858585
85680 680 640 640 720 720
64,435 64,515 60,725 60,995 60,964 60,817
18L
PANHANDLE REGIONAL PLANNING COMMISSION
RATIOS OF OUTSTANDING DEBT BY TYPELAST TEN FISCAL YEARS
FiscalYear Notes PayablePercentage of
Personal lncome* Per Capita**
0.510.340.160.461.81
1.94r.831.71
1.591.47
20052006200720082009201020112012201320'14
210,064't39,41465,095
't91,952761,933825,836783,993740,549694,262646,401
0.00%0.000.000.000.000.000.000.000.00
$
See note 8 to the financial statements for the description of the notes payable.
*Percentage of personal income was derived using the information on the selectedstatistics page.
**Per capita information was derived using the population information on the selectedstatistics page.
**"Personal income was not available lor 2014.
182
PANHANDLE REGIONAL PLANNING COMMISSION
SELECTED STATISTICSLAST TEN YEARS
CalendarYear
Personallncome **
(in thousands)
11,580,68412,204,47913,060,48914,229,08114,446,60515,158,85216,410,33817,304,14018,039,321
Per CapitaPersonallncome **Population *
409,9824'13,411416,129420,962422,072425,507427,927434,262437,515440,830
2005200620072008200920102011201220132014
28,24729,52131,38633,80134,22835,62538,34839,847
11:"',
* Bureau of Economic Analysis for 2005, Texas State Data Center for 2006 to 2010,US Census Bureau for 2011, Texas State Data Center Íor 2012to2014 (projected)
** Bureau of Economic Analysis*** lnformation has not been released from the Bureau of Economic Analysis
183
EmployerAmarillo CollegeAmarillo ISDBaptist St. Anthonys Hospital CorporationCanyon ISDCity of AmarilloCNS PantexNorthwest Texas Healthcare SystemTexas Department of Criminal JusticeTyson Foods, lnc.Xcel Energy/Southwestern Public Service
PANHANDLE REGIONAL PLANNING COMMISSION
TOP TEN PUBLIC AND PRIVATE EMPLOYERSCURRENT YEAR AND NINE YEARS AGO
2014Percent of
TotalEmployment
2005
EmployerAmarillo ISDCity of AmarilloBaptist St. Anthonys Hospital CorporationBWXT Pantex LLCCargill Meat Solutions CorporationSwift Beef CompanyTexas Association of CountiesTexas Department of Criminal JusticeTyson Fresh Meats lnc.Wal-Mart Associates lnc.
Number ofEmployees
1642420029001400190031'121490127436781430
o.741.891.300.630.851.400.670.571.650.64
Sources:Amarillo Chamber of Commerce November 2014 Statistics.Percent of total employment is based on information from the Texas Workforce Commission.2005 employer ínformation is from the Texas Workforce Commission. Number of employees and percent of totalemployment is unavailable.
L84
PANHANDLE REGIONAL PLANNING COMMISSION
UNEÍI'IPLOYMENT RATE BY COUNTY *
LAST TEN FISCAL YEARS
CounV 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
ArmstrongBriscoeCarsonCastroChildressCollingsworthDallamDeaf SmithDonleyGrayHallHansfordHartleyHemphillHutchinsonLipscombMooreOchiltreeOldhamParmerPotterRandallRobertsShermanSwisherWheeler
3.60/o
5.33.65.44.74.1
3.45.64.14.55.53.23.42.75.62.94.33.03.44.04.83.03.53.55.23.6
3.6%5.33.75.65.44.63.84.84.44.26.04.O
4.52.75.33.44.03.34.74.24.43.33.04.64.74.0
3.4%4.93.24.75.43.63.34.O
4.43.75.73.74.O
2.54.63.03.32.84.03.74.03.02.64.04.63.3
3.3%4.23.23.84.93.53.1
3.64.33.45.43.33.52.24.12.63.1
2.74.03.43.83.02.63.84.52.7
4.5o/o
4.85.1
4.56.04.93.54.85.36.67.74.53.82.65.95.04.14.75.1
4.05.54.14.34.05.44.2
4.8o/o
6.25.45.76.75.25.55.86.77.89.54.84.83.27.35.85.1
5.66.14.96.54.95.35.26.54.9
4.8o/o
6.25.45.67.1
5.94.65.86.56.79.34.65.23.1
7.54.94.94.66.24.96.55.04.55.1o.o4.2
4.9o/o
6.1
4.55.25.54.94.15.1
5.55.38.34.04.42.55.93.94.33.64.84.75.94.44.04.65.93.7
4.20/7.04.45.25.24.73.74.75.64.67.53.94.32.35.43.54.23.24.34.85.34.12.94.77.53.7
3.4o/o
5.43.75.04.54.33.34.04.23.86.73.1
3.72.1
4.43.43.62.84.1
4.04.53.52.23.96.83.0
" Texas Workforce Commission
185
Panhandle Regional Planning Commission
FULL.TIME EQUIVALENT GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAIIILAST TEN FISCAL YEARS
2005 2006 2007 2008
General governmentWorkforce developmentAging servicesState homeland security planningEmergency communicationsSolid waste planningCriminal justice programsWater development planningTransportation planningEmergency managementRegional bio-terrorism planningEconomic developmentProcurement and technical assistanceCommunity assistanceProprietary fundEnvironmental education
6.758.7'l9.252.093.941.321.000.330.000.990.601.521.25o.147.530.00
6.858.718.180.004.701.031.020.340.002.800.151.341.250.177.590.00
7.078.719.180.002.721.01
1.O1
0.110.201.71
0.281.231.250.077.590.00
7.589.009.180.003.001.100.33o.140.412.040.140.931.250.007.390.00
45.41 44.12 42.12 42.47
186
2009 2010 2011 2012 2013 2014
8.669.009.180.003.001.060.300.120.673.220.001.101.250.007.440.00
8.349.008.750.003.001.100.320.211.282.780.001.251.250.007.480.00
5.908.008.880.004.001.000.410.101.463.510.001.050.000.007.580.00
5.816.009.050.003.860.880.300.0r1.432.5'l0.001.290.000.007.240.00
5.777.009.080.003.990.430.290.091.282.520.001.200.000.006.780.00
6.817.009.510.004.980.290.390.050.901.960.001.360.000.006.890.01
44.99 44.75 38.38 38.40 40.1541.88
L87
PANHANDLE REGIONAL PLANNING COMMISSIONListing Of Positions By Pay Group(s)
September 30,2014
GROUP I/2:Receptionist
GROUP 3/4:Area Agency on Aging Program Support AideRegional 9-1-1 Network Program Aide
GROUP 5/6:Accounts Payable Administrative AssistantH u man Resources/Accou nting Systems Ad min istrative AssistantWorkforce Development Fiscal Administrative Assistant
GROUP 6/7:Administrative Program SpecialistArea Agency on Aging Program Specialist (Benefits Counselor)Area Agency on Aging Program Specialist (Caregiver Specialist)Area Agency or Aging Program Specialist (Volunleer & Public Ed)Community & Economic Developr ent Program SpecialistLocal Government Services Program SpecialistManaging Local OmbudsmanRegional 9-1-1 Network GIS Program SpecialistRegional 9-1-1 Network Program SpecialistRegional Services Program SpecialistWorkforce Development Planning Program Specialist
GROUP 8/9:Accountant llArea Agency on Aging Care CoordinatorArea Agency on Aging Operations CoordinatorExecutive AssistantLocal Government Services Program CoordinatorRegional 9-1-1 Network GIS Program CoordinatorReglonal Emergency Communications/l nfo Technology CoordinatorWorkforce Development Contracts CoordinatorWorkforce Development Fiscal Coordinator
GROUP 10111=Accounting ManagerRegional Emergency Communications & Preparedness Program Manager
GROUP 11112=Workforce Development Associate Director
GROUP 13114=Area Agency on Agíng DirectorDispute Resolution Center DirectorFinance DirectorLocal Government Servíces Director/Assistant to the Executive DirectorRegional 9-1-1 Network DirectorRegional Services Director/Assistant to the Executive DirectorWorkforce Development Director
EXEMPT:Executive Director
30,714 - 44,331
33,786 - 48,763
40,883 - 59,001
49,465 - 71,390
54,411- 78,530
65,837 -95,022
r_ 88
92,600 - 145,600
PANHANDLE REGIONAL PLANNING COMMISSIONSchedule of lnsurance in Force
September 30,2014
Company
Texas Municipal League
Texas Municipal League
Texas Municipal League
Texas Municipal League
Cigna
Coveraqe
Group Health lnsurance
Group Dental lnsurance
Worker's Compensation
Disability lnsurance ForEmployees
Survivor's lnsurance ForEmployees
Details
Medical Expenses
Dental Expenses
As Required by Law
Disability Payment
$1,000 per month to spousefor 12 months $500 permonth for each dependentchild (max. 2) up to age21
$1,000,000 coverage; $5,000deductible
Texas Municipal League Public Employee Dishonesty
Texas Municipal League
Texas Municipal League
Group Life Coverage
Errors and Omissions Liability
2 times Annual Salary;maximum of $150,000
$1,000,000 each wrongfulact, $2,000,000 annualaggregate; $2,500 deductibleeach claim
$1,000,000 liability eachoccurrence; $2,000, 000annual liability; no deductible
$1,000,000 liability eachoccurrence; $25,000 automedical payment each personno deductible; actual cashvalue coverage for physicaldamage; $250 deductible
Covers replacement cost of$11,496,090 on real andpersonal property; $250deductible
Texas Municipal League General Liability
Texas Municipal League Auto Coverage
Texas Municipal League Realand Personal Property
l_ 89
PANHANDLE REGIONAL PLANNING COMMISSION
Planning and Service Area Boundaries
H\oo
'RAfFOÐa
SF€Fi'AI.¡
IlÐCþ{\,lA
ISI¡RAY
i/þoRE
tt¡rþs
Ic¡cTus
cH¡N¡l¡tsa
HARÍI.EY
| -fÞ{.lt€
DATURT
rnILAM
t \reA
q.DHÂÀI
¡ñAN.
1
2
3
4
5
PANHANDLE REGIONAL PLANNING COMMISSION
CAPITAL ASSET STATISTICS BY FUNCTIONLAST EIGHT FISCAL YEARS
2007 2008 2009 2010 2011 2012
General GovernmentBuildingFurniture and EquipmentVehicles
Workforce DeveloomentFurniture and Equipment
Emerqencv ManaqementFurniture and EquipmentPanCom SystemPEMSS SystemVehicles
Aqinq ServicesFurniture and Equipment
Emerqency CommunicationsFurniture and EquipmentRegional 9-1-1 Network
1
704
307
61
1
30
80
1
304
21
1
304
22
1
556
209
1
58o
247
1
636
269
41
I
tl,|
11
I1
'l
501
u-uu.o
11
96
19
75
20
83
20
83
11
1
1
455
28
12'l
'l
475
170
2013 2014
5
51
1
61
I
10 4
ln 2OO7 the PRPC implemented a capitalization threshold of $5 000. lnformation pr or to 2OO7 is not ava lable
191
SINGLE AUDIT SECTION
1,92
PANHANDLE REGIONAL PLANNING COMM¡SSION
Schedule of Expenditures ofFederal and State Awards
Year ended September 30,2014
Federal Grantor/Flow-ThroughGrantor/Program Title
U.S. Department of CommerceEconom ic Development Adm inistration
Support for Planning Organizations
FederalCFDANumber
Flow-throughGrantor'sNumber
PRPCGrant
NumberProgram
Expenditures
11.302 08-83-04942
Total federal funds-special revenue funds
314 $ 45,000
$ 45,000
U.S. Department of AgricultureTexas WorKorce Commission
State Administrative Matching Grants for theSupplemental Nutrition Assistance Program
State Administrative Matching Grants for theSupplemental Nutrition Assistance Program
State Administrative Matching Grants for theSupplemental Nutrition Assistance Program
U.S. Department of Health and Human ServicesTexas Department of Aging and Disability Services
2014 Area Agency on AgingSpecial Programs for the Aging-
Title lll, Part B - Grants for SupportiveServices and Senior Centers O
Title lll, Part C - Nutrition Services STitle lll, Part D - Disease Prevention and
Health Promotion ServicesTitle lll, Part E - National Family Caregiver
Support ProgramTitle Vll, Chapter 3 - Prevention of ElderAbuse, Neglect and Exploitation
Title Vll, Chapter 2 - Long-Term CareOmbudsman Services for Older lndividuals
CMS Research, Demonstrations,& Evaluations
Medicare Enrollment Assistance ProgramMoney Follows the Person Rebalancing
DemonstrationNutrition Services lncentive Program S
10.s61
10.561
10.561
93.04493.045
813
814
814
01 135NE000
01 14SNE000
01 14SNA000
539-1 1-0006-00001539-1 1-0006-00001
14,69s
177,883
105,653
298,231
93.043
93.052
93.041
93.042
504504
504
504
504
504
504504
504504
472,706693,361
18,501
180,211
4,54'l
23,965
91,40721,877
3,475146,112
539-1 1-0006-00001
539-1 1-0006-00001
539-1 1-0006-00001
539-1 1-0006-00001
93.77993.071
539-1 1-0006-00001539-1 1-0006-00001
93.79193.053
539-1 1-0006-00001539-'11-0006-00001
193
1,656,156
PANHANDLE REGIONAL PLANNING COMMISSION
Schedule of Expenditures ofFederal and State Awards
Year ended September 30,20'14
Federal Grantor/Flow-ThroughGrantor/Proqram Title
Texas Workforce CommissionTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesTemporary Assistance for Needy FamiliesChild Care and Development Block Grant #Child Care and Development Block Grant #Child Care and Development Block Grant #Child Care and Development Block Grant #Child Care Mandatory and Matchíng Funds
of the Child Care and Development Fund #Child Care Mandatory and Matching Funds
of the Child Care and Development Fund #Social Services Block Grant
U.S. Department of Homeland SecurityTexas Departrnent of Public Safety
State Homeland Security Grant Program 'State Homeland Security Grant Program *
State Homeland Security Grant Program *
Hazard Mitigation GrantHazard Mitigation GrantHazard Mitigation GrantBuffer Zone Protection Program
U.S. Department of LaborTexas Workforce Commission
Unemployment lnsuranceEmployment ServiceMagner-PeyserFunded Activities
Employment ServiceÂy'úagner-PeyserFunded Activities
Trade Adjustment AssistanceTrade Adjustment AssistanceWIA Adult Program +WIA Adult Program +WIA Adult Program +WIA Youth Activities +WIA Youth Activities +
WIA Youth Activities +WIA Dislocated Worker Formula Grants +WIA Dislocated Worker Formula Grants +WIA Dislocated Worker Formula Grants +
ldentification of Federal Program Clusters:" - Homeland Security Cluster# - CCDF Cluster+ - WIA ClusterO - Aging Cluster
01 13T4N00001 14T4N000
0113WPA0000114WP400001 14NCP00001 14PA800001 14CAA00001 13CCF00001 14CCF00001 14CCQ000
01 14CCM00001 14CCF000
EMW-2011-SS-00019EMW-201 2-SS-0001 8-S01
EMW-2013-55-00045DR 1791-234DR-1791-210DR-1791-130
2010-BF-T0-0015
01 12EUC000
0113WP4000
0114WP400001 13TR400001 14TRA0000112WtA0000113WtA0000114WtA0000112WtY0000113WrY0000114WtY0000112WtD0000113WtD0000114WtD000
0114CCF000 744 2,693,727
FederalCFDA
Number
Flow-throughGrantor'sNumber
PRPCGrant
NumberProgram
Expenditures
93.55893.55893.55893.55893.55893.55893.57593.57593.57593.575
803804833834894974734743744774
92,331965,020
3,47911,153
117,03710,83878,993
369,8202,813,605
186,366
464,29232,674
93.596
93.59693.667
754744
7,839,335
97.O7397.O7397.06797.03997.03997.03997.O78
402403404451440461481
932
833
834853854913914915943944945983984985
57,955242,538349,294450,873
6,94085,099
736,009
I 708
't7.225
17.207
201
11,174
17.20717.24517.24517.25817.25817.25817.25917.259'17.259
17.27817 27817.278
51,448145
3,49121,426
510,57794,57327,486
447,942118,464168,212774,513't19J62
2348 814
]-94
PANHANDLE REGIONAL PLANNING COMMISSION
Schedule of Expenditures ofFederal and State Awards
Year ended September 30,2014
Federal Grantor/Flow-ThroughGrantor/Program Title
U.S. Department of TransportationTexas Department of Transportation
Formula Grants for Rural AreasMetropolitan Transportation Plann¡ng and Stateand Non-Metropolitan Planning and Research
Metropolitan Transportation Planning and Stateand Non-Metropolitan Planning and Research
Texas Department of Public SafetyHazmat Emergency Preparedness
Commission on State Emergency Communications9-1-19-1-19-1-1
Office of the Governor - Griminal Justice Division2014 Criminal Justice LEA2014 State Planning Assistance Grant
Texas Commission on Environmental QualitySolid Waste Program
Regional Management Coordination
Texas Department of Aging and Disability Services2014 Area Agency on Aging
Texas Water Development Board2016 Regional Water PlanAgricultural Water Conservation Program
Texas Workforce Commissionïemporary Assistance for Needy FamiliesState Administration Matching Grants for the
Supplemental Nutrition Assistance ProgramState Administration Matching Grants for theSupplemental Nutrition Assistance Program
Child Care and Development Block GrantChild Care and Development Block GrantChild Care and Development Block GrantTemporary Assistance for Needy Families
84,098
20.703 405-EMD-14-1541823 28,000
Total federal fiow-through funds-special revenue funds g 14,183,342
FederalCFDANumber
20.509
20.505
20.505
N/AN/AN/A
N/AN/A
N/A
N/A
N/AN/A
N/A
N/A
N/AN/AN/AN/AN/A
Flow-throughGrantor'sNumber
PRPCGrant
Number
213214215
244274
s1304F7'130
51404F7080
0000002676
14269142037405
01 145NE00001 14CCF00001 14CCP00001 1sCCP00001 14NCP000
ProgramExpenditures
52,607
28,368
3,123
288,9401,547,204
124,456
1,960,600
95,7155,O71
100,786
158,639
129 349
176,005116,589
292,594
96,317
12,571
58,9901,181,9111J08,124
97,39745,320
2,600,630
$ 5,242,598
373
384
385
434
N/AN/AN/A
582-1440587 474
539-11-0006-00001 504
11483013121213581481
0114T4N000 804
0113SNE000 813
232263
Total nonfederal funds-special revenue funds
Total all funds
195
814744764765894
$ 19,470,940
PANHANDLE REGIONAL PLANNING COMMISSION
Notes to Schedule of Expenditures of Federal and State AwardsSeptember 30,2014
NOTE 1 . GENERAL
The accompanying Schedule of Expenditures of Federal and State Awards presents theactivity of all federal and state awards programs of the Panhandle Regional PlanningCommission (Commission). The Commission's reporting entity is defined in Note 1.4. to theCommission's basic financial statements. Federal and state awards received directly fromfederal and state agencies, as well as federal awards passed through state agencies, areincluded on the schedule.
NOTE 2 . BASIS OF ACCOUNTING
The accompanying Schedule of Expenditures of Federal and State Awards is presentedusing the modified accrual basis of accounting, which is described in Note 1.C. to theCommission's basic financial statements.
NOTE 3 - FEDERAL AND STATE ASSISTANCE RECONCILIATION
Totalfederal and state award expenditures perSchedule of Federal and State Awards $19,470,940
63,376Performance service contracts - General Fund
Total intergovernmental grants and contracts perStatement of Revenues, Expenditures and Changesin Fund Balances - Governmental Funds $19.534.316
196
PANHANDLE REGIONAL PLANNING COMMISSION
SCHEDULE OF FINDINGS AND QUESTIONED GOSTSFOR THE YEAR ENDED SEPTEMBER 30, 2014
A. Summary of Auditor's Results
1. Financial Statements
Type of auditor's report issued:
lnternal control over financial reporting:
Material weakness(es) identified?
Significant deficiencies identified that arenot considered to be materialweaknesses?
Noncompliance material to the financialstatements noted?
2. Federal and State Awards
lnternal control over major programs:
One of more materialweaknesses identified?
Yes XNo
Yes X None reported
Yes X No
Yes X No
Yes X None reported
Unmodified
Unmodified
One or more significant deficiencies identifiedthat are not considered to be material weaknesses?
Type of auditor's report issued on compliance formajor programs:
Any audit findings disclosed that are required tobe reported in accordance with section 510(a)of Circular A-133, and the State of Texas SingleAudit Circular?
ldentification of major programs
Federal Programs:CCDF Cluster:
Child Care and Development Block GrantChild Care Mandatory and Matching Funds of the
Child Care and Development FundHazard Mitigation GrantHomeland Security Cluster:
State Homeland Security Grant ProgramState Homeland Security Grant Program
Yes XNo
93.575
93.59697.039
97.06797.073
197
PANHANDLE REGIONAL PLANNING COMMISSION
ScHEDULE OF FTNDTNGS AND QUESTTONED COSTS (CONT'D.)FOR THE YEAR ENDED SEPTEMBER 30, 2OI4
2. Federaland State Awards - ldentification of major programs (Cont'd.)
State Programs:Child Care and Development Block Grant (State)
Dollar threshold used to distinguish betweenType A and Type B federal programs: $426,850
Dollar threshold used to distinguish betweenType A and Type B state programs: $300,000
Auditee qualified as low-risk auditee? X Yes No
B. FinancialStatementFindinos
None
C. Federal/State Award Findinos and Questioned Costs
None
198
PANHANDLE REGIONAL PLANNING COMMISSION
Audit Gorrective Action PlanYear Ended September 30,2014
There were no findings in the current year
199
PANHANDLE REGIONAL PLANNING COMMISSION
Summary Schedule of Prior Audit FindingsYear Ended September 30,2014
There were no findings in the prior year
200
EocIru, PARKMAN, FLEMING & FIen¡Iruc, PCCenrneo PusLrc Accou¡¡rn¡¡rs
4110 Kell Blvo., Secoruo Floon P.O. Box 750Wrcnrrn Fn¡-ls, TExns 76307-0750Pn. (940) 766-5550 Fnx (940) 766-5778
MrcHnel D. Eocrru, CPADnvro L. PRRrn¡nn, CPA, CFE
A. Pnul FLEMTNG, CPAJ. Mnnr Flen¡rnc, CPA
lndependent Auditor's Report on lnternal Control Over Financial Reporting and onCompliance and Other Matters Based on an Audit of Financial
Statements Performed ln Accordance With Government Auditinq Standards
The Board of DirectorsPanhandle Regional Planning CommissionAmarillo, Texas
We have audited, in accordance with the auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standardsissued by the Comptroller General of the United States, the financial statements of the governmentalactivities, each major fund, and the aggregate remaining fund information of Panhandle Regional PlanningCommission, as of and for the year ended September 30, 2014, and the related notes to the financialstatements, which collectively comprise Panhandle Regional Planning Commission's basic financialstatements, and have issued our report thereon dated March 11,2015.
lnternal Control Over Financial Reporting
ln planning and performing our audit of the financial statements, we considered Panhandle RegionalPlanning Commission's internal control over financial reporting (internal control) to determine the auditprocedures that are appropriate in the circumstances for the purpose of expressing our opinions on thefinancial statements, but not for the purpose of expressing an opinion on the effectiveness of theCommission's internal control. Accordingly, we do not express an opinion on the effectiveness ofPanhandle Regional Planning Commission's internal control.
A deficiency in internal controlexists when the design or operation of a control does not allow managementor employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in
internal control such that there is a reasonable possibility that a material misstatement of the entity'sfinancial statements will not be prevented, or detected and corrected on a timely basis. A significantdeficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than amaterial weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over financial reporting was for the limited purpose described in thefirst paragraph of this section and was not designed to identify all deficiencies in internal control overfinancial reporting that might be material weaknesses or significant deficiencies. Given these limitations,during our audit we did not identify any deficiencies in internal control that we consider to be materialweaknesses. However, material weaknesses may exist that have not been identified.
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Gompliance and Other Matters
As part of obtaining reasonable assurance about whether Panhandle Regional Planning Commission'sfinancial statements are free from material misstatement, we performed tests of its compliance with certainprovisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have adirect and material effect on the determination of financial statement amounts. However, providing anopinion on compliance with those provisions was not an objective of our audit and, accordingly, we do notexpress such an opinion. The results of our tests disclosed no instances of noncompliance or other mattersthat are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and complianceand the results of that testing, and not to provide an opinion on the effectiveness of the entity's internalcontrol or on compliance. This report is an integral part of an audit performed in accordance withGovernment Auditing Sfandards in considering the entity's internal control and compliance. Accordingly,this communication is not suitable for any other purpose.
l+, ?r'lr.*., V/r**S 8ú/'%,7C
Wichita Falls, TexasMarch 11,2015
EDGIN, PARKMAN, FLEMING & FLEMING, PC
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Eocrtrr PnRrn¿nN, FLEMrvc & Fleulruc, PCCeRrrneo PueLlc Accou¡¡tnrurs
41 10 Kell Blvo., Secoruo FlooR P.O. Box 750Wrcnrr¡ Frlr-s, Tgxns 76307-0750Pn. (940) 766-5550 Fnx (940) 766-5778
Mrcnnel D. Eoorru, CPADnvro L. PnRrn¡nN, CPA, CFE
A. Pnul Fleurruc, CPAJ. Mnnr Flerr¡tt¡c, CPA
lndependent Auditor's Report on Compliance for Each Major Programand on lnternal Control Over Compliance Required by
OMB Circular A-133 and the State of Texas Sinqle Audit Circular
The Board of DirectorsPanhandle Regional Planning CommissionAmarillo, Texas
Report on Compliance for Each Major Federal Program
We have audited Panhandle Regional Planning Commission's compliance with the types of compliancerequirements described in the OMB Circular A-133 Compliance Supplement and the Sfafe of TexasSingle Audit Circular that could have a direct and material effect on each of its major federal and stateprograms for the year ended September 30, 2014. Panhandle Regional Planning Commission's majorfederal and state programs are identified in the summary of auditor's results section of the accompanyingschedule of findings and questioned costs.
M a n agem enú's Respo ns i b i I ity
Management is responsible for compliance with the requirements of laws, regulations, contracts, andgrants applicable to its federal programs.
Aud ito r's Responsi bi I ity
Our responsibility is to express an opinion on compliance for each of Panhandle Regional PlanningCommission's major federal programs based on our audit of the types of compliance requirementsreferred to above. We conducted our audit of compliance in accordance with auditing standards generallyaccepted in the United States of America; the standards applicable for financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States; OMB CircularA-133, Audits of Sfafes, Local Governments, and Non-Profit Organizafions and the State of Texas SingleAudit Circular. Those standards, OMB Circular A-133 and the State of Texas Single Audit Circular requirethat we plan and perform the audit to obtain reasonable assurance about whether noncompliance with thetypes of compliance requirements referred to above that could have a direct and material effect on amajor federal or state program occurred. An audit includes examining, on a test basis, evidence aboutPanhandle Regional Planning Commission's compliance with those requirements and performing suchother procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each majorfederal program. However, our audit does not provide a legal determination on Panhandle RegionalPlann ing Commission's compliance.
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Opinion on Each Major Federal Program
ln our opinion, Panhandle Regional Planning Commissíon, complied, in all material respects, with thetypes of compliance requirements referred to above that could have a direct and material effect on eachof its major federal and state programs for the year ended September 30,2014
Report on lnternal Control Over Compliance
Management of Panhandle Regional Planning Commission is responsible for establishing andmaintaining effective internal control over compliance with the types of compliance referred to above. lnplanning and performing our audit of compliance, we considered Panhandle Regional PlanningCommission's internal control over compliance with requirements that could have a direct and materialeffect on a major federal or state program to determine the auditing procedures that are appropriate in thecircumstances for the purpose of expressing our opinion on compliance for each major federal and stateprogram and to test and report on internal control over compliance in accordance with OMB Circular A-133 and the State of Texas Single Audit Circular, but not for the purpose of expressing an opinion on theeffectiveness of internal control over compliance. Accordingly, we do not express an opinion on theeffectiveness of Panhandle Regional Planning Commission's internalcontrol over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control overcompliance does not allow management or employees, in the normal course of performing their assignedfunctions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of afederal or state program on a timely basis. A materialweakness in internal control over compliance is adeficiency, or combination of deficiencies, in internal control over compliance such that there is areasonable possibility that material noncompliance with a type of compliance requirement of a federal orstate program will not be prevented, or detected and corrected, on a timely basis. A significant deficiencyin internal control over compliance is a deficiency, or a combination of deficiencies, in internal control overcompliance with a type of compliance requirement of a federal or state program that is less severe than amaterial weakness in internal control over compliance, yet important enough to merit attention by thosecharged with governance.
Our consideration of internal control over compliance was for the limited purpose described ín the firstparagraph of this section and was not designed to identify all deficiencies in internal control overcompliance that might be material weaknesses or significant deficiencies. We did not identify anydeficiencies in internal control over compliance that we consider to be material weaknesses. However,material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of ourtesting of internal control over compliance and the results of that testing based on the requirements ofOMB Circular A-133 and the State of Texas Single Audit Circular. Accordingly, this report is not suitablefor any other purpose.
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Wichita Falls, TexasMarch 11,2015
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