Draft Audit Book

CITY OF BORGER, TEXAS
GENERAL FUND

SCHEDULE OF ASSET VALUATION, TAX RATES, TAX LEVY & PERCENT COLLECTED

TAX ASSESSED COMBINED TAX PERCENT
FISCAL YEAR YEAR VALUATION M&O TAX I&S TAX TAX LEVY COLLECTED

RATE RATE RATE

FY2008-2009 2008 $ 377,466,838 0.33973 0.25233 0.59206 $ 2,234,830 98.33%

FY2009-2010 2009 $ 412,107,000 0.33310 0.28251 0.61561 $ 2,536,972 98.15%

FY2010-2011 2010 $ 418,880,018 0.40678 0.32907 0.73585 $ 3,082,329 97.57%

FY2011-2012 2011 $ 422,861,490 0.48357 0.29643 0.78000 $ 3,298,320 97.73%

FY2012-2013 2012 $ 425,317,907 0.54153 0.27396 0.81549 $ 3,468,425 100.00%

FY2013-2014 2013 $ 447,491,983 0.55826 0.28381 0.84207 $ 3,768,196 100.00%

FY2014-2015 2014 $ 451,017,828 0.58120 0.27880 0.86000 $ 3,878,753 96.11%

FY2015-2016 2015 $ 475,381,291 0.59052 0.26948 0.86000 $ 4,088,279 96.84%

FY2016-2017 2016 $ 468,594,078 0.59624 0.26725 0.86349 $ 4,046,263 95.76%
FY2017-2018 2017 $ 467,153,760 0.64758 0.21592 0.86349 $ 4,033,826 95.65%

AVERAGE COLLECTION RATE PERCENTAGE 97.61%

See report of independent auditors.

99

CITY OF BORGER, TEXAS
WATER AND SEWER UTILITIES SYSTEM

CUSTOMER STATISTICS

Number of Customers as of: Water Sewer
September 30, 2004 5,705 5,386
September 30, 2005 5,621 5,395
September 30, 2006 5,769 5,410
September 30, 2007 5,731 5,355
September 30, 2008 5,778 5,393
September 30, 2009 5,750 5,367
September 30, 2010 5,712 5,321
September 30, 2011 5,728 5,346
September 30, 2012 5,688 5,320
September 30, 2013 5,666 5,390
September 30, 2014 5,611 5,348
September 30, 2015 5,709 5,454
September 30, 2016 5,695 5,450
September 30, 2017 5,415 5,181
September 30, 2018 5,383 5,080

See report of independent auditors.

100

CITY OF BORGER

SCHEDULE OF INSURANCE COVERAGE

September 30, 2018

ID Coverage Contents
40,000
1 Animal Shelter-W. 3rd. Street 5/10 Mi W of Cedar $ 266,021 $ 10,000
750,000
4 Booster Pump Station -1800A S Florida $ 121,305 $
800,000
6 City Hall-600 N Main $ 2,464,840 $
750,000
7 Elevated Water Tank-1800B South Florida $ 1,064,082 125,000
10,000
8 Elevated Water Tank-FM 1551 $ 2,835,460 20,000
300,000
9 Elevated Water Tank-521 East 10th $ 2,873,021 250,000
50,000
11 Fire Station-200/204 N Cedar $ 3,037,500 $
300,000
14 Pavillion 200 Pine Street (Huber Park) $ 102,684 160,000
15,000
15 Municipal Building - 611 Weatherly $ 1,771,875 $
500
16 Radio Control Building & Tower-206 West Sixth $ 50,625 $ 25,000

18 Recreation Building-1228 S Main $ 79,806 $ 100,000
100,000
19 Sludge Press Building-1302 West Third $ 42,563 $
14,000
21 Vehicle Service Center-801 N Florida $ 1,518,750 $ 15,000
10,000
22 Warehouse-901 Whittenburg $ 532,041 $
10,000
23 Wastewater Treatment Plant-1302 West Third Street $ 106,408 $ 40,000
250,000
24 Wastewater Plant Equipment-1302 W 3rd Street $ 1,673,971

25 Water Treatment Plant-1800 S Florida $ 1,715,864 $

27 Transfer Station-920 N Florida $ 1,127,076 $

28 Scale House-920 N Florida $ 77,891 $

29 Recycle Office-920 N Florida $ 9,045 $

31 Ground Water Store Tank-1600 Sterling $ 266,021 $

34 10666 McCall RD-Radar System $ 276,661

35 901 N Florida-Police Storage $ 26,921 $

36 901 N Florida-Public Works Storage $ 26,921 $

37 1/8 Mile West of City-55k Water Tank $ 532,041

38 1/8 Mile West of City-Chlorinator Building $ 6,384 $

39 1/8 Mile West of City-Radio Tower $ 10,641 $

40 7 Miles West of City-Degussa Pump Station $ 10,641 $

41 7 Miles West of City-Water Well #16 $ 15,961

42 7 Miles West of City-Water Well #17 $ 15,961

43 7 Miles West of City-Water Well #19 $ 15,961

44 1205 Brain - Cofield Community Center $ 266,021 $

46 1835 S. Florida - Radio Tower w/Radio House $ 50,625 $

48 Johnson Park Youth Center $ 4,256,329 $

49 417 N. Main - Gazebo $ 13,620

50 Corner 4th & Main - Planter Box $ 26,602

51 515 N. Main - Gazebo $ 13,620

52 516 N. Main - Gazebo $ 13,620

53 517 N. Main - Planter Box $ 26,602

54 500 N. Main - Planter Box $ 26,602

55 430 N. Main - Planter Box $ 53,204

56 415 N. Main - Planter Box $ 26,602

57 414 N. Main - Gazebo $ 13,620

See report of independent auditors.

101

CITY OF BORGER $ Coverage Contents
SCHEDULE OF INSURANCE COVERAGE $ 26,602
$ 26,602 15,000
September 30, 2018 $ 13,620 50,000
ID $ 13,620 2,500
58 416 N. Main - Planter Box $ 26,602 7,500
59 613 N. Main - Planter Box $ 26,602 18,000
60 617 N. Main - Gazebo $ 26,602 18,000
61 616 N. Main - Gazebo $ 26,602 10,000
62 618 N. Main - Planter Box $ 85,127 30,000
63 601 N. Main - Planter Box $ 15,961 45,000
64 531 N. Main - Planter Box $ 15,961 25,000
65 514 N. Main - Planter Box $ 15,961 3,000
66 514 N. Main - Wanda Klause Center City Park $ 15,961
67 1 Mile W. of FM687 & HWY 152 - Water Well #1 $ 15,961 63,000
68 1 1/4 Mile W. of FM687 & HWY 152 - Water Well #2 $ 15,961
69 1 1/2 Mile W. of FM687 & HWY 152 - Water Well #3 $ 15,961
70 1 1/4 Mile W. of FM687 & HWY 152 /N. 1/4 Mile - Water Well #4 $ 15,961
72 1 1/2 Mile W. of FM687 & HWY 152 /N. 1/4 Mile - Water Well #6 $ 42,563
73 1 1/4 Mile W. of FM687 & HWY 152 /N. 3/4 Mile - Water Well #7 $ 42,563
75 1 1/4 Mile W. of FM687 & HWY 152 /N. 1 Mile - Water Well #9 $ 800,722
77 1 1/4 Mile W. of FM687 & HWY 152 /N. 1 1/4 Mile - Water Well #11 $ 9,342 $
78 1/4 Mile W. of FM687 & HWY 152 /N. 1/4 Mile - Water Well #12 $ 15,961 $
79 1/4 Mile W. of FM687 & HWY 152 /S. 500 Feet - Water Well #13 $ 53,204
80 1/8 Mile W. of FM687 & HWY 152 - 1M Gallon Storage Tank $ 10,641
81 1/8 Mile W. of FM687 & HWY 152 - Cl2 Building $ 21,282 $
82 1 Mile W. of FM687 & HWY 152 @ Water Well #1 - Cntl Bldg $ 21,282 $
83 Various Locations - MESH System $ 53,204 $
84 Various Locations - Remote Camara System $ 31,922 $
85 2239 Huber Ave. Agnes Howe Restrooms $ 21,282 $
86 2239 Huber Ave. Agnes Howe Concession $ 21,282 $
87 2239 Huber Ave. Agnes Howe TCY Building $ 37,243 $
88 2239 Huber Ave. Agnes Howe Bulldog Softball Building $ 12,769
89 2239 Huber Ave. Agnes Howe Little Leaque Building $ 12,769
90 5 Mile W. of City - Trigg Booster $ 49,480 $
91 West Hwy 136 - Bunavista Booster $ 6,917 $
92 West of City - Agrium Mixing Basin Pump 1 $ 200,120
93 West of City - Agrium Mixing Basin Pump 2 $ 10,769
94 N. end St. Johns Road - Concessions & Bathrooms $ 5,838
95 1120 Bulldong Blvd. - Skate Park Electrical Bld. $ 2,102
96 200 Pine - Water Spray Grounds $ 2,943
97 200 Pine - Water Spray Grounds Shade Sail $ 2,102
98 200 Pine - Patio Area $ 4,204 $
99 200 Pine - Trash Cans 78,821

100 200 Pine - Benches
101 200 Pine - Picnic Tables
102 Hwy 207/Spur 246 - Radio Building
103 Hwy 207/Spur 246 - Radio Communications Tower

See report of independent auditors.

102

CITY OF BORGER $ Coverage Contents
SCHEDULE OF INSURANCE COVERAGE $ 1,771,875 $ 500,000
$ 50,000
September 30, 2018 $ 157,642 $ 25,000
ID $ 93,417 $
$ 77,848 25,000
104 Police Station - 430 N. Deahl $ 77,848 $ 10,000
105 EOC/MOC Storage - 616 Weatherly Street $ 41,519 $ 30,000
106 Code Enforcement Shop/Office - 803 N. Florida $ 155,696 $ 25,000
107 Huber Baseball Stadium - 1300 S. Main Street $ 110,441 $ 25,000
108 Concession Stand - 1300 S. Main Street $ 60,750 $
109 Out Building/Cages/Fences - 1300 S. Main Street $ 29,063 115,000
110 Huber Field House - 1300 S. Main Street $ 41,519 115,000
111 412 N Deahl St. - Police Modular Building $ 31,139 120,000
112 412 N Deahl St. - Police Evidence Building $ 77,848 129,000
113 611 N Weatherly - Generator $ 333,923 121,000
114 1609 Sterling - Quonset Hut $ 25,629 $ 119,000
115 1609 Sterling - Maintenance Shop $ 25,629 $ 128,000
116 1609 Sterling - Cart Storage $ 26,654 $ 132,000
117 1609 Sterling - Club Hose/Pro Shop $ 26,654 $ 136,000
118 1 1/4 M W of FM687/HWY152 - Well 14 $ 26,654 $ 400,000
119 1 1/4 M W of FM687/HWY152 - Well 15 $ 26,654 $
120 6 M W of Sanford Dam on FM 1319 - Well 20 $ 26,654 $ 35,000
121 6 M W of Sanford Dam on FM 1319 - Well 21 $ 26,654 $
122 6 M W of Sanford Dam on FM 1319 - Well 22 $ 26,654 $ 100,000
123 6 M W of Sanford Dam on FM 1319 - Well 23 $ 256,289 $
124 6 M W of Sanford Dam on FM 1319 - Well 25 $ 666,352
125 6 M W of Sanford Dam on FM 1319 - Well 26 $ 666,352
126 6 M W of Sanford Dam on FM 1319 - Well 27 $ 10,252 $
127 6 M W of Sanford Dam on FM 1319 - NWWF Pump Station 358,805
128 6 M W of Sanford Dam on FM 1319 - NWWF 1MG Ground Stg. 61,509 $
129 6 M W of Sanford Dam on FM 1319 - NWWF 1MG Ground Stg.
130 6 M W of Sanford Dam on FM 1319 - Chlorinator Building
131 1/8 M W of City on HWY136 - NWWF 1.5MG Standpipe
132 1/8 M W of City on HWY136 - NWWF Pump Station

Total amount of coverage for buildings and contents: $ 34,750,926 $ 6,771,500

See report of independent auditors.

103

Coverage Extensions $ 100,000
Valuable Paper & Records & EDP Media $ 100,000
Accounts Receivable $ 100,000
Loss of Revenues, Extra Expense and Rents $ 20,000
Personal Effects $ 5,000
Leasehold Interest $ 50,000
Outdoor Trees & Shrubs ($250 Each) $ 1,000,000
Newly Aquired Property $ 20,000
Pollutant Cleanup and Removal
Current Limit Deductible
Liability $ 5,000,000 $-
General Liability $ 3,000,000 $ 1,000
Law Enforcement $ 3,000,000 $ 5,000
Errors & Omissions $ 25,000 $-
Auto Medical Payments $ 1,000,000 $-
Auto Liability Per Schedule $ 1,000
Auto Physical Damage Not Covered
Auto Catastophe
$ 1,000,000 $ -
Cyber Liability
Information Security and Privacy $ 50,000 Varies
Privacy Breach Response Services
$ 41,093,403 $ 2,500
Property $ 17,546,434 $ 2,500
Real and Personal $ 1,525,910 $ 2,500
Boiler and Machinery $ 25,000 $
Mobile Equipment Not Covered 250
Public Employee Dishonesty $ 25,000 $
Forgery and Alteration Not Covered 250
Theft, Disapperance and Destruction Not Covered
Computer Fraud
Animal Mortality

See report of independent auditors.

104

Compliance Information

105

106

107

Marvin “Bubba” Disckson, Mayor City of Borger
PO Box 5250 City Council
Borger, Texas, 79008 2017 – 2018
[email protected]
- ChevronPhillips: Maint. Supervisor (Retired)
Karen Felker, Mayor Pro-Tem
PO Box 5250 - Customer Service Supervisor, GPI, Inc.
Borger, Texas, 79008
[email protected] - Maintenance Supervisor, Borger ISD.

Charles “Pete” Loftis - School Principle/Educator (Retired)
PO Box 5250 - Owner: Ultimate Automotive
Borger, Texas, 79008
[email protected] Administrative Officials

Milton Ooley - City Manager
PO Box 5250 -Assistant City Manager
Borger, Texas, 79008 - Assistant to the City Manager
[email protected]
- Director of Finance
James Mars II 108
PO Box 5250
Borger, Texas, 79008
[email protected]

Eddie Edwards
PO Box 5250
Borger, Texas, 79008
[email protected]

Joe Price
PO Box 5250
Borger, Texas, 79008
[email protected]

Garrett Spradling
PO Box 5250
Borger, Texas, 79008
[email protected]

Scott Radach
PO Box 5250
Borger, Texas, 79008
[email protected]