HomeMy WebLinkAboutCity of El Campo - Public Financial Report1
Popular Annual Financial Report
For the Year Ended September 30, 2021
City of El Campo
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As mayor of the City of El Campo, in collaboratfon with the City Council and city staff, I am proud to pre-
sent this year’s City of El Campo Popular Annual Financial Report for the year ended September 30, 2021.
This report is a summary of the City’s Comprehensive Annual Financial Report and includes informatfon
regarding the City’s revenues, spending and financial conditfon. We provide this version for citfzens to
gain an understanding of how their tax dollars are spent, and to demonstrate that our City leaders are re-
sponsible stewards of funds and to remain transparent and accountable to the citfzens of El Campo.
We appreciate your interest in the City of El Campo’s government and how it functfons, and we welcome
your feedback, suggestfons and comments regarding the informatfon contained in this report.
Sincerely,
Chris Barbee
Mayor
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
Front Row (l-r): District 2 Councilwoman Gloria Harris, Mayor Chris Barbee, District 1 Councilwoman Anisa
Longoria Vasquez
Back Row (l-r): At Large Councilman Philip Miller, District 3 Councilman David Hodges, District 4 Council-
man John Hancock, Mayor Pro-Tem Eugene Bustamante
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Chris Barbee
Mayor / At-Large
Eugene Bustamante
Mayor Pro Tem / At-Large
Philip Miller
At Large 3
Anisa Longoria Vasquez
District 1
Gloria Harris
District 2
David Hodges
District 3
John Hancock
District 4
Courtney Sladek
City Manager, CGFO, ICMA-CM
Ronny Collins
City Attorney
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
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CITY PROFILE
In 1882 a railroad camp was located where El Campo now stands. The camp was first named "Prairie Switch" and
then "Pearl of the Prairie" but was later changed by the Mexican Cowboys to "El Campo" which means "the camp."
Ranching was the main industry, and thousands of cattle were shipped annually. At that tfme El Campo was sur-
rounded by four large ranches; to the north was the Brown Ranch; to the south was the Texas Land and Cattle Com-
pany, to the west was the Herder Ranch, and to the east was the Pierce Ranch.
El Campo was incorporated in 1905. The municipal government was composed of a mayor and five aldermen. Mr.
Mack Webb was elected mayor, with a salary of $10.00 per month. W. G. McDonald was the first city attorney; W. E.
Franz, the first city secretary. Members of the first council were H. G. Beard, E. L. Correll and W. W. Duson.
Soon after the establishment of a formal government, came adequate police protectfon and a volunteer fire depart-
ment. Utflity services were expanded. The City of El Campo has been the result of a steady and contfnual growth by
citfzens who came and saw the great possibilitfes that El Campo has to offer.
El Campo is strategically positfoned mid-way along the Texas Gulf Coast. The City of El Campo covers an area of 6.7
square miles and is the largest city in Wharton County, which covers an expansive 1,115 square miles. El Campo is
ideally situated for transportatfon at the intersectfon of US Highway 59 (future Interstate 69 and NAFTA corridor)
and State Highway 71 and only 38 miles from cross-country Interstate highway, I-10. The land area is 8.5 square
miles and is approximately 105 feet above sea level. Populatfon density is low, about 1,365 people per square
mile. The estfmated median household income in 2017 was $42,491. The 2017 cost of living index in El Campo is
85.5 (low compared to the US average of 100).
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
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As part of an ongoing commitment to transparency and helping ensure community access to information about its local government
the City of El Campo provides this Popular Annual Financial Report (PAFR), which describes the City’s financial activities and position
in 2021. This is a summary of the information reported in the city’s 2021 Comprehensive Annual Financial Report.
While the Comprehensive Annual Financial Report is prepared in accordance with Generally Accepted Accounting Principles (GAAP),
the PAFR is not. The Comprehensive Annual Financial Report is a more detailed, audited document of record, and it presents infor-
mation in a format consistent with this standard to ensure it includes detailed information including the city’s component units, pre-
sents individual funds in detail, and fully discloses all material events, both financial and non-financial. By contrast, the purpose of the
PAFR is to increase public awareness about the City’s financial condition by presenting information in a more user-friendly format and
is unaudited and not presented in accordance with GAAP.
Both the Comprehensive Annual Financial Report and PAFR are available on the City of El Campo’s webpage at
www.cityofelcampo.org/departments/finance/index.php
The City’s website also includes a wealth of informatfon about the: actfvitfes of city departments; job opportunitfes; budgets;
council members; agendas and meetfngs; community events; and much more.
Within the Comprehensive Annual Financial Report, the city presents two different types of financial statements.
1. The government-wide financial statements are designed to provide readers with a long-term overview of the City’s finances. The
statements include a Statement of Net Position and the Statement of Activities. The government-wide financial statements dis-
tinguish functions of the city that are principally supported by taxes and intergovernmental revenues (governmental activities)
from other functions that are intended to recover all, or a significant portion of their costs through user fees and charges
(business-type activities). The governmental activities encompass general government, administrative, public safety, public
works including streets and transportation, planning and development, culture and recreation, parks, and property and facility
acquisition services. The business-type activities of the city include the water and wastewater utilities, stormwater and flood
management, and Emergency Medical Services
2. The fund financial statements provide a short-term perspective of individual funds.
FINANCIAL STATEMENTS
ABOUT THE POPULAR ANNUAL FINANCIAL REPORT
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
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FY 2021 Popular Annual Financial Report—City of El Campo, Texas
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WHERE THE REVENUE COMES FROM
Statement of
Actfvitfes-
Government-wide Revenues
The City of El Campo receives revenue from a
variety of sources, described below.
Property Tax– Property tax is
levied on the assessed value of all
real property, certain personal
property, and public utilities
within the city.
Sales Tax– Sales Tax is collected
on all retail sales and other busi-
ness activity.
Franchise Tax– the rent a utility
company uses to pay for right
-of-ways to run their lines.
Other Taxes– local portion of
Mixed Use Tax and Hotel Motel
Tax
Charges for Services– Charges to
the public for services the city
provides. These include court
fees, parks and recreation fees,
and utility services.
Operatfng Grants– Funding
received from other govern-
ments and organizations for the
purpose of financing one or more
specific projects.
Capital Grants– Finding received
from other governments to pur-
chase, construct or renovate
specific capital assets.
Investment Earnings– Earned on
the city’s fixed income invest-
ments.
Other Revenues– Consists of
revenues received that are not
otherwise categorized in the
charts.
WHERE THE REVENUE COMES FROM
Governmental/Business-Type
Actfvitfes Expenses 2021 2020 2019
Property Taxes $ 4,240,781 $ 4,292,324 $ 4,287,660
Sales Tax 4,547,647 3,973,881 3,795,391
Franchise Tax 813,322 717,455 733,735
Other Taxes 177,243 186,304
Charges for Services 8,732,794 8,869,754 8,594,679
Operatfng Grants 1,604,280 1,058,389 170,057
Capital Grants - 2,002,376 2,280,158
Investment Earnings 15,740 44,016 82,446
Gain on Sale of Assets - - 38,313
Miscellaneous Revenues 700,127 355,308 218,076
Total Revenues $ 20,654,691 $ 21,553,600 $ 20,386,819
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
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WHERE THE REVENUES GO
Statement of
Actfvitfes-Government
wide Expenses
The city uses the revenue it receives to
provide a variety of services to the com-
munity. A description of the city’s ex-
penses is provided below.
General Government– Includes
expenses incurred for personnel and
operating expenses.
Public Safety– Includes expenses
incurred for public safety depart-
ments including Police, Fire, and 911
call center.
Public Works– Expenses for Public
Works include street and public
building construction and mainte-
nance and other public services.
Parks and Recreatfon- Expenses for
Parks and Recreation include opera-
tion, construction, and maintenance
of parks, recreation centers and
rental facilities.
Interest on Long-Term Debt–
Expenses incurred for outstanding
debt obligations.
Utflitfes– Expenses for the oper-
ating costs of these utilities, includ-
ing upgrades and maintenance of
water, wastewater, sewer lines and
treatment plants.
Emergency Medical Services– Ex-
penses for the day to day operating
of the emergency medical system
such as personnel services, opera-
tional expenses, supplies, and repairs
and maintenance.
Governmental/Business-Type
Actfvitfes Expenses 2021 2020 2019
General Government $ 2,269,688 $ 2,672,521 $ 2,482,306
Public Safety 4,842,663 6,078,528 4,625,059
Public Works 2,958,437 2,846,191 2,340,432
Parks and Recreation 1,066,622 1,211,309 1,187,754
Interest on Long-Term Debt 1,246,487 811,596 707,641
Utilities 4,678,834 6,228,658 5,436,091
Emergency Medical Services 1,672,293 2,413,902 2,090,865
Total Expenses $ 18,735,024 $ 22,332,705 $ 18,870,148
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
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STRONG FINANCIAL STABILITY
The Government-wide Balance Sheet, also known as the Statement of Net Positfon, reports the overall financial positfon of the city’s as-
sets and deferred outilows of resources as well as its liabilitfes and deferred inflows of resources with the difference being the net posi-
tfon. Deferred outilows and inflows of resources represent expenses and revenues that will be recognized in a future period. Increases or
decreases in net positfon, over tfme, serve as a useful indicator of whether the financial positfon of the city is improving or deterioratfng.
The table on this page provides a summary of the city’s assets, deferred outilows of resources, liabilitfes, deferred inflows of resources,
and net positfon at the end of 2019, 2020 and 2021. The city’s assets exceeded its liabilitfes by $18.34 million at September 30, 2021. The
largest portfon of the city’s net positfon, $16.21 million, reflects the investment in capital assets (i.e.: land, buildings, infrastructure, ma-
chinery and equipment, utflity plants, drainage, etc.), net of related debt. The city uses these capital assets to provide services to the pub-
lic. An additfonal portfon of the city’s net positfon, $914,090, are subject to usage restrictfons. The remaining unrestricted balance of net
positfon, $1.22 million, may be used to meet the city’s ongoing obligatfons.
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
STATEMENT OF NET POSITION– GOVERNMENT-WIDE
2019 2020 2021
Current and Other Asset 8,583,187 7,775,539 13,160,747
Capital Assets, Net 50,522,589 53,992,333 51,855,481
Total Assets 59,105,776 61,767,872 65,016,228
Total Deferred Outflows of
Resources 666,194 1,095,345 935,202
Current Liabilities 2,672,523 1,484,754 3,803,092
Long-Term Liabilities 40,748,694 43,768,808 42,758,983
Total Liabilities 43,421,217 45,253,562 46,562,075
Total Deferred Inflows of
Resources 331,373 1,115,069 1,053,283
Net Positions:
Net Investments in Capital Assets 23,544,914 24,809,225 16,206,238
Restricted 327,188 478,411 914,090
Unrestricted 6,581,189 8,793,050 1,215,744
Total Net Positions 17,290,913 16,494,586 18,336,072
All data obtained from page 9 of the FY20 Comprehensive Financial Report.
Statement of Net Positon Bond Ratfngs
Standard & Poor’s
AA-
Strong management, with good
financial policies and practices under
the Financial Management
Assessment (FMA) methodology
Very strong liquidity, with total
government available cash at 115.5%
of total government fund
expenditures and 17.5 governmental
debt services, and access to external
liquidity considered strong.
Strong institutional framework score
Capacity to meet financial commit-
ment on obligations is very strong
Ability to secure lower interest rates
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STRONG FINANCIAL STABILITY
General Fund Revenues 2019 2020 2021
Taxes 7,520,561 7,552,101 8,154,063
Permits and Licenses 142,190 196,908 189,417
Intergovernmental Revenues 133,112 669,329 19,567
Charges for Services 224,503 108,196 326,165
Fines and Penalties 389,204 227,857 286,384
Interest 37,780 28,147 9,100
Miscellaneous Receipts 73,411 141,273 158,893
Total Revenue 8,520,761 8,923,811 9,143,589
Sales of Capital Assets 49,766 4,296 -
Transfer In 689,091 681,325 592,085
Capital Lease 177,873 563,208 135,161
Total Other Services 916,730 1,248,829 727,246
Total Resources 9,437,491 10,172,640 9,597,041
Expenditures
General Government 2,169,781 2,131,185 1,942,564
Public Safety 3,940,972 4,256,695 4,393,561
Public Works 1,590,480 1,513,716 1,746,825
Parks and Recreation 866,708 852,282 839,841
Debt Service 120,204 120,068 -
Capital Outlay 205,488 718,585 135,143
Total Expenditures 8,893,633 9,592,531 9,057,934
Transfers Out 324,680 308,684 234,000
Total Expenditures and Other Uses 9,218,313 9,901,215 9,291,934
Business- Type Actfvitfes 2019 2020 2021
Charges for Service 7,487,350 7,846,663 7,876,944
Miscellaneous 187,494 267,609 348,982
Intergovernmental 351,247 523,360 1,429,601
Interest 39,483 9,800 2,979
Total Revenue 8,065,574 8,647,432 9,658,506
Capital Contributions - - -
Transfers In 638,690 - -
Total Other Sources 638,690 - -
Total Resources 8,704,264 8,647,432 9,658,506
Total Operating Expenses 7,285,442 8,715,722 6,351,127
Transfers Out 1,455,597 875,200 984,274
Interest and Fiscal Charges 180,865 265,685 515,764
Total Expenditures and Other Users 8,921,904 9,856,607 7,851,165
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
Large Income Changes
Increased Sales Tax Revenue
Tres Palacios Project Grant Reimbursement
Lost Lagoon Reimbursement
Large Expense Changes
Ambulance Re-mount
South Highway 71, under I-69, water and
sewer line extension was complete
Playground equipment at Willie Bell Park was
replaced
3 Police Units and 1 Animal Control Truck
Community Development Block Grant
(CDBG) was completed
Replaced a Fire Command Unit
Continued our street rehabilitation program
Continued our water/sewer rehabilitation
program
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AWARDS AND CERTIFICATIONS
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
City Achievements
The City Finance Department has received recognition from the Government Finance Officers As-
sociation of the United States and Canada (GFOA) by receiving the Certificate of Achievement for
Excellence in Financial Reporting for the Comprehensive Annual Financial Report (Distinguished
Budget) since 1998.
The City of El Campo is also a Silver Scenic City, Texas Police Chief’s Association Recognized Police
Department, Keep Texas Beautiful Affiliate, American Public Works Association accredited, Superi-
or Water Quality, and has an AA– Credit Rating from S&P.
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QUICK FACTS
$61.5
Million dollars in
Building Permit
values
557
Building Permits
(Remodel, New con-
struction, Garage/
carport/deck)
4,714
Water
customers
15
Miles of
storm sewers
94
Miles of
sanitary sewers
83.7
Miles of
paved streets
16
Full-time EMS
Employees
8:03
Average EMS
response time
36
Volunteer
Fire Fighters
5:00
Average Fire
response time
16,147
Calls for Emergency
Service (Police,
EMS & Fire)
29
Sworn Police
Officers
121.47
Acres of parks Parks
9 45
Part-time City of
El Campo
Employees
116
Full-time City of
El Campo
Employees
24.16
Extraterritorial
Jurisdiction (ETJ)
Area in Square
Miles
9.05
City of El Campo
in Square Miles
$41,460
Per Capita
Personal Income
11,630
Population of
City of El Campo
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
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CITY OF EL CAMPO
Functfon 2017 2018 2019 2020 2021
Administration 2 2 2 3 3
Finance 2 3 3 3 3
Personnel 1 1 1 1 1
Municipal Court 4 4 4 4 4
Inspections 5 5 5 5 5
Police 35 36 36 35 35
Communications 8 8 8 9 9
EMS 14 14 15 15 15
Public Administration 3 3 2 2 2
Streets 12 11 11 12 12
Vehicle Maintenance 2 2 2 2 2
Community Services/Parks 5 6 6 7 7
Aquatic Center 1 1 2 2 2
Water and Sewer Administration 4 3 3 3 3
Water Production and Wastewater Collections 10 10 11 11 11
Wastewater Treatment Plant 2 2 2 2 2
Total Full-Time Employees 110 111 113 116 116
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
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WHAT YOUR GOVERNMENT DOES
The City Government’s main goal is to make sure the citizens are taken care of and being provided the services they need. A
large portion of the City of El Campo’s budget goes to Public Safety and Public Works. Public Safety includes Police and Fire
protection and Emergency Medical Services. The employees stay up to date in training and certifications because the safety
of the citizens is the main priority.
Our Public Works and Utility Departments ensures that residents have running water, working sewer and drivable streets.
The guys are on call 24/7 to repair busted mains, sewer leaks and any other issues that may arise. Street Paving is also done
on a revolving schedule every year.
FY 2021 Popular Annual Financial Report—City of El Campo, Texas
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GLOSSARY
Assets Property owned by a person or company, regarded as having value and
available to meet debts, commitments, or legacies
Bond Ratings
A grade given to bonds that indicates their credit quality. Independ-
ent rating services such as Standard & Poor's and Moody's provide these
evaluations of a bond issuer's financial strength, or its ability to pay
a bond's principal and interest in a timely fashion.
Business-Type Activities
Any activity a business engages in for the primary purpose of making a
profit. Business activities, including operating, investing and financ-
ing activities, are ongoing and focused on creating value for shareholders.
Expenditures The action of spending funds
Expenses The cost required for something; the money spent on something.
Fiscal Charges Revenue duties, internal taxes, and other internal charges on goods.
FMA Financial Management Assessment Methodology
FY Fiscal Year
GAAP Generally Accepted Accounting Principles
GFOA Government Finance Officers Association of U.S. and Canada
Governmental Activities Include general administration, public safety, education, streets and
roads, and health and sanitation.
Interest Money paid regularly at a particular rate for the use of money lent, or for
delaying the repayment of a debt.
Intergovernmental Revenue
Amounts received from other governments as fiscal aid in the form of
shared revenues and grants-in-aid, as reimbursements for performance of
general government functions and specific services for the paying govern-
ment.
Investments The action or process of investing money for profit or material result
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The Popular Annual Financial Report (PAFR) is intended to
summarize and simplify the statfstfcal, economic and financial
informatfon contained in the 2021 Comprehensive Annual
Financial Report. The Comprehensive Annual Financial Report was
prepared in conformance with Generally Accepted Accountfng
Principles (GAAP) and was independently audited by
BrooksWatson & Co., PLLC. The PAFR, while unaudited, provides a
brief analysis of where the City’s revenues come from and where
the dollars are spent as well as trends and details on the local
economy. It is presented as a means of increasing public
awareness about the City’s financial conditfon through a more
user-friendly presentatfon. For a more detailed, GAAP basis, full
disclosure review of the individual funds and component units’
financial statements, please refer to the City’s Comprehensive
Annual Financial Report that is accessible through the City’s
website: http://www.cityofelcampo.org.
For more information on the City of El Campo,
visit www.cityofelcampo.org,
follow us on Facebook.
315 E. Jackson St.
El Campo, TX 77437
979.541-5000 ph
979-543-0027 fax
www.cityofelcampo.org
City of El Campo
FY 2021 Popular Annual Financial Report—City of El Campo, Texas