tuesday, july 21, 2020 7:00 p.m. agenda packet.pdf · 7/21/2020  · recommendation at the august...

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Agenda posted on the front door of City Hall and the bulletin board in the lobby of City Hall on Friday, July 17, 2020 at or before 4:59 p.m. The City of Bethany encourages participation from all its citizens. If participation at any public meeting is not possible due to a disability, notification to the City Clerk at least 48 hours prior to the scheduled meeting is encouraged to make the necessary accommodations. The City may waive the 48-hour rule if signing is not the necessary accommodation. TUESDAY, JULY 21, 2020 7:00 P.M. BETHANY COURT 6714 NW 36 TH ST BETHANY, OKLAHOMA Call to Order Invocation Flag Salute 1. Consent Docket: A. Approval of Minutes from the July 7, 2020 Regular Meeting. B. Approval of Claims: These claims have been found to be in order by staff and proper as to form and procedure and are recommended for payment. A copy of the Claims List is included in the agenda packet. C. Receive FY2019 Audit Report and authorize staff to make appropriate distributions. 2. PUBLIC HEARING ITEM: Consideration and possible approval of Ordinance No. 1992, an ordinance amending the Comprehensive Plan and Zoning Ordinances and map of the City of Bethany, Oklahoma, by changing from C-G, Commercial General to I-L, Industrial Light, the property described as 7200 NW 23 rd (North side) Bethany, Oklahoma County, Oklahoma as more particularly described hereinafter and declaring an emergency. (Claudia Conner, City Attorney) A. Approval of Ordinance No. 1992 on reading by title only. B. Approval of Section 1 of Ordinance No. 1992. C. Approval of Section 2 of Ordinance No. 1992, the emergency section. 3. Consideration and possible action approving Resolution No. 1602, a resolution of the City Council of the City of Bethany that approves the June 28, 2018 Weighted Voting Amendment to Agreement creating the 9-1-1 Association of Central Oklahoma Governments (ACOG). (John Shugart, Interim City Manager)

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Page 1: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

Agenda posted on the front door of City Hall and the bulletin board in the lobby of City Hall on Friday, July 17, 2020 at or before 4:59 p.m. The City of Bethany encourages participation from all its citizens. If participation at any public meeting is not possible due to a disability, notification to the City Clerk at least 48 hours prior to the scheduled meeting is encouraged to make the necessary accommodations. The City may waive the 48-hour rule if signing is not the necessary accommodation.

TUESDAY, JULY 21, 2020 7:00 P.M. BETHANY COURT 6714 NW 36TH ST BETHANY, OKLAHOMA Call to Order Invocation Flag Salute 1. Consent Docket: A. Approval of Minutes from the July 7, 2020 Regular Meeting. B. Approval of Claims: These claims have been found to be in order by staff and

proper as to form and procedure and are recommended for payment. A copy of the Claims List is included in the agenda packet.

C. Receive FY2019 Audit Report and authorize staff to make appropriate

distributions. 2. PUBLIC HEARING ITEM: Consideration and possible approval of Ordinance No.

1992, an ordinance amending the Comprehensive Plan and Zoning Ordinances and map of the City of Bethany, Oklahoma, by changing from C-G, Commercial General to I-L, Industrial Light, the property described as 7200 NW 23rd (North side) Bethany, Oklahoma County, Oklahoma as more particularly described hereinafter and declaring an emergency. (Claudia Conner, City Attorney)

A. Approval of Ordinance No. 1992 on reading by title only. B. Approval of Section 1 of Ordinance No. 1992. C. Approval of Section 2 of Ordinance No. 1992, the emergency section. 3. Consideration and possible action approving Resolution No. 1602, a resolution of

the City Council of the City of Bethany that approves the June 28, 2018 Weighted Voting Amendment to Agreement creating the 9-1-1 Association of Central Oklahoma Governments (ACOG). (John Shugart, Interim City Manager)

Page 2: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

4. Consideration and possible approval of Resolution No. 1603, a resolution of the

City Council of the City of Bethany encouraging the use of masks during the

COVID-19 Pandemic.

5. Consideration and possible approval of FY 2021 Agreement between the City of

Bethany and the IAFF Local 2085. (John Shugart, Interim City Manager)

6. Presentation from Rep. Tammy West, Pat Lewis with OG&E, and Police Chief Phil Cole regarding street lights.

7. PROPOSED EXECUTIVE SESSION for purposes of discussing actual candidates

for the position of City Manager as authorized by 25 Oklahoma Statutes, Section

307 (B)(1), which provides authorization for an executive session for purposes of

discussing the employment, hiring, appointment, promotion, demotion, disciplining

or resignation of any individual salaried public officer or employee. In the opinion

of the City Attorney, this Executive Session is authorized by law. (John Shugart,

Interim City Manager)

8. PROPOSED EXECUTIVE SESSION for purposes of confidential communications

to discuss the employment, discipline, termination, or resignation of the City Attorney as authorized by 25 Oklahoma Statutes, Section 307 (B)(1), which provides authorization for an executive session for purposes of discussing the employment, hiring, appointment, promotion, demotion, disciplining or resignation of any individual salaried public officer or employee. In the opinion of the City Attorney, this Executive Session is authorized by law. (Claudia Conner, City Attorney)

9. PROPOSED ACTION AFTER EXECUTIVE SESSION: Proposed action may be

taken on the above matters following executive session. (Claudia Conner, City Attorney)

10. Citizens’ opportunity to address the Council on general topics related to City business or services (3-minute limit - no action may be taken on matters under this item).

11. City Attorney’s Report. 12. City Manager’s Report. 13. Mayor and Council Members Announcements, Comments, and Proposals. 14. New Business. 15. Adjourn until August 4, 2020.

1. Consent Docket:

Page 3: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

A. Approval of Minutes from the July 7, 2020 Regular Meeting. B. Approval of Claims: These claims have been found to be in order by staff and

proper as to form and procedure and are recommended for payment. A copy of the Claims List is included in the agenda packet.

2. Receive and open bids for Water Treatment Plant Quicklime and refer to staff for a

recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager)

3. New Business. 4. Adjourn until August 4, 2020.

1. Consent Docket: A. Approval of Minutes from the July 7, 2020 Regular Meeting. B. Approval of Claims: These claims have been found to be in order by staff and

proper as to form and procedure and are recommended for payment. A copy of the Claims List is included in the agenda packet.

2. New Business. 3. Adjourn until August 4, 2020.

1. Consent Docket: A. Approval of Minutes from the July 7, 2020 Regular Meeting. B. Approval of Claims: These claims have been found to be in order by staff and

proper as to form and procedure and are recommended for payment. A copy of the Claims List is included in the agenda packet.

2. New Business. 3. Adjourn until August 4, 2020. Public Participation Note: The City Council and Staff of the City of Bethany strongly encourages the input and involvement of the citizens to help ensure that the City government provides the highest level of services to meet the public needs and desires. If you have any concerns or comments about an agenda item, or any other issue, please contact the Mayor, your Ward Council Members or City Hall Staff. You may also contact the City Manager’s office if you would like to have an item placed on a future agenda to address the Council as a whole. (Guidelines are available in the Council Chambers and in City Hall Lobby.)

Page 4: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

BETHANY CITY COUNCIL BETHANY COURT

TUESDAY, JULY 7, 2020

7:00 P.M.

MEMBERS PRESENT: KP Westmoreland Mayor Chris Powell Vice-Mayor John Herren Council Member S.R. Hunter Council Member Kathy Larsen Council Member MEMBERS ABSENT: Jeff Knapp Council Member Steve Palmer Council Member Matthew Goodwin Council Member Amanda Sandoval Council Member OTHERS PRESENT: Phil Cole Acting City Manager Claudia Conner City Attorney Michael Vaughn City Clerk/Treasurer Lesa LaMar Deputy City Clerk (See Roster) Mayor Westmoreland called the Bethany City Council meeting to order at 7:00 P.M. The Invocation was given by Mayor Westmoreland. The Flag Salute was conducted by Vice-Mayor Powell. ITEM NO. 1 on the agenda was CONSENT DOCKET:

A. APPROVAL OF MINUTES FROM THE JUNE 16, 2020 REGULAR

MEETING.

B. APPROVAL OF MINUTES FROM THE JUNE 22, 2020 SPECIAL

CALLED MEETING.

NOTICE: Agenda posted on the front door of City Hall and the bulletin board in the lobby of City Hall at or before 4:59 P.M., Thursday, July 2, 2020. The City of Bethany encourages participation from all its citizens. If participa-tion at any public meeting is not possible due to a disability, notification to the City Clerk at least 48 hours prior to the scheduled meeting is encouraged to make the necessary accommodations. The City may waive the 48-hour rule if signing is not the necessary accommodation.

AGENDA: 07/21/2020 ITEM: Consent 1 (A)

Page 5: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

C. APPROVAL OF MINUTES FROM THE JUNE 23, 2020 SPECIAL

CALLED MEETING.

D. APPROVAL OF CLAIMS: THESE CLAIMS HAVE BEEN FOUND TO BE

IN ORDER BY STAFF AND PROPER AS TO FORM AND PROCEDURE

AND ARE RECOMMENDED FOR PAYMENT. A COPY OF THE CLAIMS

LIST IS INCLUDED IN THE AGENDA PACKET.

E. APPROVAL OF FY2021 FIRE EQUIPMENT AGREEMENT BETWEEN

THE OKLAHOMA COUNTY BOARD OF COMMISSIONERS AND THE

CITY OF BETHANY.

Motion was made by Council Member Herren, seconded by Council Member Hunter to approve the Consent Docket. Yes votes: Westmoreland, Powell, Herren, Hunter, Larsen. No votes: None. Motion passed. ITEM NO. 2 on the agenda CONSIDERATION AND POSSIBLE ACTION TO ADOPT RESOLUTION NO. 1601, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BETHANY, OKLAHOMA ABANDONING A SEWER MAIN IN THE CENTER OF A PARCEL OF LAND LOCATED NEAR THE NW CORNER OF NW 32ND STREET AND MACARTHUR BLVD. (CLAUDIA CONNER, CITY ATTORNEY) Motion was made by Council Member Larsen, seconded by Council Member Hunter to approve Resolution No. 1601. Yes votes: Westmoreland, Herren, Hunter, Larsen, Powell. No votes: None. Motion passed. ITEM NO. 3 on the agenda CONSIDERATION AND POSSIBLE ACTION APPROVING APPOINTMENT OF ELFRINK AND ASSOCIATES, PLLC AS AUDITORS FOR THE FISCAL YEAR ENDING JUNE 30, 2020 AUDIT AND AUTHORIZE THE MAYOR AND INTERIM CITY MANAGER TO SIGN THE DOCUMENT ON BEHALF OF THE CITY OF BETHANY. (JOHN SHUGART, INTERIM CITY MANAGER) Motion was made by Council Member Larsen, seconded by Council Member Powell to approve appointment of Elfrink and Associates, PLLC as Auditors for the fiscal year ending June 30, 2020 Audit and authorize the Mayor and Interim City Manager to sign the document on behalf of the City of Bethany. Yes votes: Powell, Herren, Westmoreland, Hunter, Larsen. No votes: None. Motion passed.

Page 2 City Council Meeting July 7, 2020

Page 6: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

ITEM NO. 4 on the agenda was CONSIDERATION AND POSSIBLE ACTION APPROVING ENGAGEMENT LETTER WITH CRAWFORD & ASSOCIATES FOR THE FISCAL YEAR ENDING JUNE 30, 2021 AND AUTHORIZE THE MAYOR AND INTERIM CITY MANAGER TO SIGN THE DOCUMENT ON BEHALF OF THE CITY OF BETHANY. (JOHN SHUGART, INTERIM CITY MANAGER)

Motion was made by Council Member Larsen seconded by Council Member Herren to approve the engagement letter with Crawford & Associates for the fiscal year ending June 30, 2021 and authorize the Mayor and Interim city Manager to sign the document on behalf of the City of Bethany. Yes votes: Herren, Westmoreland, Hunter, Powell, Larsen. No votes: None. Motion passed.

ITEM NO. 5 on the agenda was CONSIDERATION AND POSSIBLE ACTION APPROVING AN INCREASE IN HOURS FOR SPECIAL COUNSEL TO THE CITY OF BETHANY. (JOHN SHUGART, INTERIM CITY MANAGER) Motion was made by Council Member Larsen, seconded by Council Member Hunter to approve an increase in hours for special counsel to the city of Bethany. Yes votes: Westmoreland, Larsen, Hunter, Herren, Powell. No votes: None. Motion passed.

ITEM NO. 6 on the agenda CONSIDERATION AND POSSIBLE APPROVAL OF FY 2021 AGREEMENT BETWEEN THE CITY OF BETHANY AND THE FRATERNAL ORDER OF POLICE LODGE 161. (JOHN SHUGART, INTERIM CITY MANAGER) Motion was made by Council Member Larsen, seconded by Council Member Hunter to approve the FY 2021 agreement between the City of Bethany and the Fraternal Order of Police Lodge 161. Yes votes: Herren, Powell, Hunter, Larsen, Westmoreland. No votes: None. Motion passed. ITEM NO. 7 on the agenda was UPDATE ON BUDGET. (KP WESTMORELAND, MAYOR) Finance Director Michael Vaughn reported that he would have monthly reports available at the next regular scheduled meeting.

ITEM NO. 8 on the agenda was CITIZENS’ OPPORTUNITY TO ADDRESS THE COUNCIL ON GENERAL TOPICS RELATED TO CITY BUSINESS OR SERVICES (NO ACTION MAY BE TAKEN ON MATTERS UNDER THIS ITEM). Ilene Phillips -8616 NW 28th Terrace, Bethany, OK - City website and copies of audits.

Page 3 City Council Meeting July 7, 2020

Page 7: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

Kelly Loveless – 2216 N. Beaver, Bethany, OK- Utility Billing ITEM NO. 9 on the agenda CITY ATTORNEY’S REPORT. None ITEM NO. 10 on the agenda CITY MANAGER’S REPORT. Acting City Manager Cole restated some of the issues that had been discussed in the citizen’s opportunity to speak and assured the citizen’s that he would be bringing their concerns to the Interim City Managers attention. ITEM NO. 11 on the agenda COUNCIL MEMBERS ANNOUNCEMENTS, COMMENTS, AND PROPOSALS.

Each council member was given opportunity to comment.

ITEM NO. 12 on the agenda was NEW BUSINESS. None

ITEM NO. 13 on the agenda was ADJOURN UNTIL JULY 21, 2020.

Mayor Westmoreland adjourned the Bethany City Council meeting at 9:17 P.M. until July 21, 2020.

___________________________ ______________________________ MAYOR CITY CLERK

Page 4 City Council Meeting July 7, 2020

Page 8: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

Agenda: 07/21/2020 Item: Consent 1 (B)

BETHANY CITY COUNCIL

RECOMMENDATION 1. Approve the claims as presented.

From: Michael Vaughn, Finance Director

Date: July 15, 2020

Subject: Claims List for the July 21, 2020 City Council Meeting

GENERAL OPERATIONS FUND

FUND AMOUNT

General Operation Fund $124,339.80

Public Safety $3,884.00

Capital Improvement Fund $0.00

Library GO Fund $0.00

Debt Service $0.00

Municipal Court Fund $8,524.19

Cemetery Fund $0.00

TOTAL $136,747.99

ENTERPRISE-WIDE SUMMARY OF ALL CLAIMS:

FUND AMOUNT

General Operations Fund $136,747.99

Bethany Public Works Authority $154,739.26

Bethany Hospital Trust $0.00

Bethany Development Authority $0.00

TOTAL $291,487.25

Page 9: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

7/15/2020 4:53 PM P U R C H A S E O R D E R C L A I M R E G I S T E R PAGE: 1

FUND: 010- GENERAL FUND SUMMARY REPORT

P.O.# VENDOR # NAME SUMMARY DESCRIPTION DATE INVOICE AMOUNT

____________________________________________________________________________________________________________________________________

DEPARTMENT: N/A NON-DEPARTMENTAL

21-39489 10-005216 PERDUE BRANDON FIELDER COLLJUNE 2020 COLLECTION RPT 7/2020 June 2,933.35

20-38252 10-4249 YMCA OF GREATER OKC EMPL MEMBERSHIP JUN 2020 7/2020 JUN - 408.00

DEPARTMENT TOTAL: 3,341.35

DEPARTMENT: 01.0 MANAGEMENT

21-39463 10-0003 ACOG DUES 7/2020 7387 12,428.00

21-39473 10-005156 COX COMMUNICATIONS INC. PHONE/INTERNET SVS 7/2020 JUN JUL 1,616.58

20-39161 10-005519 CRAWFORD & ASSOCIATES, P.C.TRAINSITIONAL AUDIT 7/2020 13594 332.50

20-39285 10-005831 CHEEK & FALCONE, PLLC INVESTIGATION MAYOR 7/2020 49036 6,984.00

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 451.19

21-39465 10-1196 POSTMASTER PO BOX 219 YEARLY RENT 7/2020 BOX 219 532.00

21-39452 10-2274 OZARKA WATER COMPANY MO RENTAL JULY 2020 7/2020 0787711 13.00

20-38293 10-3196 IMAGENET CONSULTING, LLC PRINTERS 7/2020 CNIN232753BMI 293.89

20-38942 10-3196 IMAGENET CONSULTING, LLC CLOUD OVERAGES-APR 2020 7/2020 208038 685.63

21-39467 10-3196 IMAGENET CONSULTING, LLC LASERFICHE 7/2020 CNIN234551BMI 1,875.06

21-39441 10-4310 AMERIFLEX FSA ADMIN FEE 7/2020 INV344834 173.40

DEPARTMENT TOTAL: 25,385.25

DEPARTMENT: 02.0 FINANCE

20-39160 10-005519 CRAWFORD & ASSOCIATES, P.C.ANNUAL FINANCIAL PREP 7/2020 13593 10,347.50

21-39468 10-005665 ELFRINK AND ASSOCIATES, PLLFY 2020 AUDIT 7/2020 200618 18,600.00

20-39212 10-005702 TPS TECHNICAL PROGRAMMING UTILITY BILLING 7/2020 106639 2,783.63

20-38293 10-3196 IMAGENET CONSULTING, LLC PRINTERS 7/2020 CNIN232753BMI 180.86

DEPARTMENT TOTAL: 31,911.99

DEPARTMENT: 03.0 COURT

21-39473 10-005156 COX COMMUNICATIONS INC. PHONE/INTERNET SVS 7/2020 JUN JUL 427.60

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 483.01

DEPARTMENT TOTAL: 910.61

Page 10: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

7/15/2020 4:53 PM P U R C H A S E O R D E R C L A I M R E G I S T E R PAGE: 2

FUND: 010- GENERAL FUND SUMMARY REPORT

P.O.# VENDOR # NAME SUMMARY DESCRIPTION DATE INVOICE AMOUNT

____________________________________________________________________________________________________________________________________

DEPARTMENT: 05.0 POLICE

21-39409 10-004660 MOTHER NATURE'S INC. MONTHLY SPRAY 7/2020 1166784 60.00

20-39147 10-004681 RICOH USA, INC Monthly Maintenance Fee 7/2020 5059909672 7.83

20-39148 10-004763 ROBERTS ENTERPRISES, INC. Maintenance & Repairs 7/2020 JUN- 4,347.80

21-39473 10-005156 COX COMMUNICATIONS INC. PHONE/INTERNET SVS 7/2020 JUN JUL 1,355.88

21-39420 10-005643 PERIMETER SECURITY EVIDENCE ROOM ALARM 7/2020 491643 19.95

20-39145 10-0465 OK DEPT OF PUBLIC SAFETY OLETS 7/2020 37-3070704 350.00

20-39193 10-0465 OK DEPT OF PUBLIC SAFETY Quarterly 7/2020 37-3070860 675.00

20-39194 10-0465 OK DEPT OF PUBLIC SAFETY OLETS June 7/2020 37-3071044 350.00

21-39477 10-1063 OG&E MONTHLY SVS 7/2020 JUN- JUL- 17.72

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 10,902.93

21-39390 10-1509 TOM'S SPEEDY LOCK & KEY SERKEYS/LOCK FOR AC 7/2020 67136 7.50

21-39446 10-1726 BETHANY COUNTRY STORE AC-Cat Litter 7/2020 241723 179.90

21-39424 10-2194 BEARCOM/TOTAL RADIO BASE STATIONS & CONSOLES 7/2020 5046912 126.20

20-39139 10-2276 EUREKA WATER COMPANY AC-Water&Rental 7/2020 24698568,0787747 12.45

20-39231 10-3098 TS HEAT AND AIR INC AC Repair Booking RM 7/2020 42538 590.00

21-39417 10-3342 JANI-KING OF OKLAHOMA, INC.MONTHLY CLEANING CONTRACT 7/2020 OKC07200150 1,674.66

20-37592 10-3415 SPECIAL-OPS UNIFORMS, INC. BADGES REP'D 7/2020 298033 12.00

DEPARTMENT TOTAL: 20,689.82

DEPARTMENT: 06.0 FIRE

21-39473 10-005156 COX COMMUNICATIONS INC. PHONE/INTERNET SVS 7/2020 JUN JUL 686.04

20-39310 10-005373 CARD SERVICES/P1 AMERICAN FLAGS 7/2020 1640535A 633.45

20-39328 10-005373 CARD SERVICES/P1 BATTERIES FOR HANDTOOLS 7/2020 40768 170.98

21-39432 10-005510 SAMARITAN EMS SEMS SUBSIDY 07/2020 7/2020 JULY 2020 17,989.75

20-39338 10-0225 GENUINE PARTS 20 BAGS FLOOR DRY 7/2020 6107-129447 170.00

21-39445 10-0324 CENTRAL POWER EQUIP. INC WEED TRIMMER REPAIRS 7/2020 283330 80.00

21-39444 10-0883 LOCKE SUPPLY CO. SINK REPLACEMENT VALVE 7/2020 40628581-00 36.18

20-39386 10-0919 MAIL DROP SHIPPING FEE 7/2020 48487 26.46

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 1,927.82

20-39298 10-2697 AUTOZONE FLOOR DRY 7/2020 0501485002 83.68

DEPARTMENT TOTAL: 21,804.36

Page 11: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

7/15/2020 4:53 PM P U R C H A S E O R D E R C L A I M R E G I S T E R PAGE: 3

FUND: 010- GENERAL FUND SUMMARY REPORT

P.O.# VENDOR # NAME SUMMARY DESCRIPTION DATE INVOICE AMOUNT

____________________________________________________________________________________________________________________________________

DEPARTMENT: 07.0 COMMUNITY DEV

20-39314 10-005843 CLASSIC PRINTING INC. 1000 NOV FORMS 7/2020 85366 193.00

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 1,146.25

20-39312 10-1530 THE TRIBUNE PUB. MARIJUANA ORD 7/2020 7/3/2020 30.15

20-38293 10-3196 IMAGENET CONSULTING, LLC PRINTERS 7/2020 CNIN232753BMI 90.43

DEPARTMENT TOTAL: 1,459.83

DEPARTMENT: 08.1 PUBLIC WORKS - ADMIN

21-39473 10-005156 COX COMMUNICATIONS INC. PHONE/INTERNET SVS 7/2020 JUN JUL 698.38

DEPARTMENT TOTAL: 698.38

DEPARTMENT: 08.2 PUBLIC WORKS - STREETS

21-39435 10-004996 GOODYEAR COMMERCIAL TIRE & 4 TIRES FOR SKID STEER 7/2020 255-1019907 780.00

21-39473 10-005156 COX COMMUNICATIONS INC. PHONE/INTERNET SVS 7/2020 JUN JUL 432.72

20-39343 10-0482 DOLESE BROS. CO. 1 PALLET CEMENT 7/2020 MA20010627 348.25

21-39477 10-1063 OG&E MONTHLY SVS 7/2020 JUN- JUL- 11,220.51

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 1,765.74

21-39443 10-1329 SCHWARZ (BORAL) READY MIX READY MIX CONCRETE 7/2020 241976 131.00

21-39450 10-4010 HARD HAT SAFETY & GLOVE CASE OF GATORADE 7/2020 58709 39.76

21-39453 10-4010 HARD HAT SAFETY & GLOVE 30 COOLING TOWELS 7/2020 58710 50.00

DEPARTMENT TOTAL: 14,767.98

DEPARTMENT: 08.4 PUBLIC WORKS - MAINT

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 1,179.56

21-39450 10-4010 HARD HAT SAFETY & GLOVE CASE OF GATORADE 7/2020 58709 39.74

DEPARTMENT TOTAL: 1,219.30

DEPARTMENT: 08.5 PUBLIC WORKS - PARKS

21-39473 10-005156 COX COMMUNICATIONS INC. PHONE/INTERNET SVS 7/2020 JUN JUL 27.73

21-39477 10-1063 OG&E MONTHLY SVS 7/2020 JUN- JUL- 306.79

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 1,296.40

21-39408 10-1726 BETHANY COUNTRY STORE HERBICIDE 2.5 GALLON 7/2020 242098 45.00

21-39403 10-1841 REYNOLDS FORD WINDOW REGULATOR 7/2020 505168 135.25

20-39303 10-2309 MAACO RE-PAINT DRIVER'S DOOR 7/2020 38693 250.00

21-39450 10-4010 HARD HAT SAFETY & GLOVE CASE OF GATORADE 7/2020 58709 39.76

21-39453 10-4010 HARD HAT SAFETY & GLOVE 30 COOLING TOWELS 7/2020 58710 50.00

DEPARTMENT TOTAL: 2,150.93

FUND TOTAL: 124,339.80

Page 12: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

7/15/2020 4:53 PM P U R C H A S E O R D E R C L A I M R E G I S T E R PAGE: 4

FUND: 021- PUBLIC SAFETY FUND SUMMARY REPORT

P.O.# VENDOR # NAME SUMMARY DESCRIPTION DATE INVOICE AMOUNT

____________________________________________________________________________________________________________________________________

DEPARTMENT: 99.0 NON-DEPARTMENTAL

21-39423 10-004685 SALTUS TECHNOLOGIES, LLC DIGITICKET 7/2020 2007-21 2,092.00

21-39437 10-005845 OKLAHOMA ANIMAL CONTROL ASSLiz Hodgson AC-Training 7/2020 133 400.00

20-39327 10-2267 GT DISTRIBUTORS - AUSTIN 3 SEMUNITION TRAINING GUN 7/2020 INV0776424 1,392.00

DEPARTMENT TOTAL: 3,884.00

FUND TOTAL: 3,884.00

Page 13: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

7/15/2020 4:53 PM P U R C H A S E O R D E R C L A I M R E G I S T E R PAGE: 7

FUND: 072- MUNICIPAL COURT FUND SUMMARY REPORT

P.O.# VENDOR # NAME SUMMARY DESCRIPTION DATE INVOICE AMOUNT

____________________________________________________________________________________________________________________________________

DEPARTMENT: N/A NON-DEPARTMENTAL

21-39487 10-1869 CLEET JUNE 2020 CLEET REPORT 7/2020 June 2,949.94

21-39485 10-1970 OSBI JUNE 2020 AFIS REPORT 7/2020 June 2,847.00

21-39486 10-1970 OSBI JUNE 2020 FORENSIC FEE 7/2020 June 2,712.25

21-39488 10-4235 OKLA BUREAU OF NARCOTICS JUNE 2020 OBN REPORT 7/2020 JUN- 15.00

DEPARTMENT TOTAL: 8,524.19

FUND TOTAL: 8,524.19

GRAND TOTAL: 291,487.25

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Agenda: 07/21/2020 Item: Consent 1 (C)

BETHANY CITY COUNCIL

From: John D. Shugart

Date: July 16, 2020

Subject: Consideration and Possible Action Receiving FY19 Annual Audit Report and

authorizing Staff to Make Appropriate Distribution

BACKGROUND

The City of Bethany has received our FY19 Annual Audit Report from Elfrink and Associates.

Staff will make appropriate distribution including adding the report to our web site.

RECOMMENDATION

1. Receive the report and authorize staff to make appropriate distribution

ADDITIONAL COMMENTS

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ANNUAL FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORTS

AS OF AND FOR THE FISCAL YEAR ENDED JUNE 30, 2019

CITY OF

BETHANY,

OKLAHOMA

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THE CITY OF BETHANY, OKLAHOMA

ANNUAL FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORTS

AS OF AND FOR THE FISCAL YEAR ENDED JUNE 30, 2019

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

2

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

3

TABLE OF CONTENTS Page Independent Auditor’s Report on Financial Statements…………………………………… 5-6 Management’s Discussion and Analysis……………………………………………………… 7-16 The Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position …………………………………………………………………… 18 Statement of Activities ……………………………………………………………………… 19

Governmental Funds Financial Statements:

Balance Sheet ………………………………………………………………………………… 21 Statement of Changes in Fund Balances……………………………………………………… 22 Reconciliation of Governmental Fund and Government-Wide Financial Statements……… 23-24

Proprietary Funds Financial Statements:

Statement of Net Position……………………………………………………………………… 26 Statement of Changes in Net Position………………………………………………………… 27 Statement of Cash Flows……………………………………………………………………… 28

Footnotes to the Basic Financial Statements ………………………………………………… 29-62

Required Supplementary Information:

Budgetary Comparison Information

Budgetary Comparison Schedule (Budgetary Basis) – General Fund………………………… 64 Footnotes to Budgetary Comparison Schedule………………………………………………… 65

Pension and OPEB Plan Information Schedules of Pension Information…………………………………………………………… 66-69

Schedule of OPEB Information………………………………………………………………… 70

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

4

Supplementary Information:

Combining Balance Sheet – General Fund Accounts…………………………………………… 72 Combining Schedule of Revenues, Expenditures and Changes in Fund Balance – General Fund Accounts ………………………………………………………………………………………… 73 Combining Balance Sheet - Non-Major Governmental Funds………………………………… 74 Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Non-Major Governmental Funds…………………………………………………………………………… 75 Combining Schedule of Net Position – Bethany Public Works Authority - Enterprise Fund Accounts……………………………………………………………………………………………76 Combining Schedule of Revenues, Expenses and Changes in Net Position– Bethany Public Works Authority – Enterprise Fund Accounts ………………………………………………………… 77

Internal Control and Compliance Information Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards………………………………………………………………79-80 Schedule of Findings and Responses………………………………………………………….. 81

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Elfrink and Associates, PLLC Certified Public Accountants

7712 South Yale Avenue, Suite 215 918-361-2133Tulsa, OK, 74136 [email protected]

Members of the AICPA and OSCPA Government Accounting and Auditing

INDEPENDENT AUDITOR’S REPORT

To the Honorable Mayor and City Council City of Bethany, Oklahoma

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Bethany, Oklahoma (“City”), as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

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

Auditor’s Responsibility

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

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

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2019, and the respective changes in financial position, and cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, pension and other post-employment benefit schedules on pages 65-71 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The schedules listed above are the responsibility of management and are derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated June 30, 2020 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Elfrink and Associates, PLLC

Tulsa, Oklahoma June 30, 2020

6

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

7

MANAGEMENT DISCUSSION AND ANALYSIS

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

8

Our discussion and analysis of the City of Bethany’s financial performance provides an overview of the City’s financial activities for the fiscal year ended June 30, 2019. Please read it in conjunction with the City’s financial statements, which follow this section. FINANCIAL HIGHLIGHTS

For the fiscal year ended June 30, 2019, the City’s total net position decreased by $718,048 or 1.9% from the prior year.

During the year, the City’s expenses for governmental activities were $11.5 million and were funded by program revenues of $2.8 million and further funded with taxes and other general revenues that totaled $7 million.

In the City’s business-type activities, such as utilities, program revenues exceeded expenses by $.2 million.

At June 30, 2019, the General Fund reported an unassigned fund balance of $7,709. For budgetary reporting purposes, the General Fund reported revenues above estimates of $16,280

or .21%, while expenditures were under the final appropriations by $4,539,807 or 29.1%. OVERVIEW OF THE FINANCIAL STATEMENTS The financial statements presented herein include all of the activities of the City of Bethany (the “City”) and its component units using the integrated approach as prescribed by GASB Statements No. 14, 34, 39, and 61. Included in this report are governmental-wide statements for each of two categories of activities – governmental and business-type. The government-wide financial statements present the complete financial picture of the City from the economic resources measurement focus using the accrual basis of accounting. They present governmental activities and business type activities separately and combined. These statements include all assets of the City (including infrastructure capital assets), and deferred outflows of resources, as well as all liabilities (including all long-term debt) and deferred inflows of resources. About the City The City of Bethany is an incorporated municipality with a population of approximately 19,400 located in central Oklahoma. The City operates under a council-manager form of government with a charter that provides for three branches of government.

Legislative – the governing body includes an elected five-member City Council and Mayor Executive – the City Manager is the Chief Executive Officer and is appointed by the City Council Judicial – the Municipal Judge is a practicing attorney appointed by the City Council

The City’s Financial Reporting Entity This annual report includes all activities for which the City Council of the City of Bethany is fiscally responsible. These activities are operated within several separate legal entities that are reported together to make up the City’s financial reporting entity. The City’s financial reporting entity includes the City of Bethany and four blended component units.

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

9

Primary Government:

The City of Bethany– an incorporated municipality that operates the public safety, health and welfare, streets and highways, parks and recreation, and administrative activities of the City Blended Component Units: Bethany Public Works Authority (BPWA) – public trust created pursuant to 60 O.S. § 176 that operates the water and sanitation services for the residents. In addition, the trust collects wastewater service charges and remits collections to the Bethany/Warr Acres Public Works Authority which operates the wastewater system. The City Council serves as the governing body. Bethany Economic Development Authority (BEDA) – – public trust created pursuant to 60 O.S. § 176 to promote economic development within the City. The City Council appoints the governing body. Bethany Development Authority (BDA) – – public trust created pursuant to 60 O.S. § 176 to promote economic development within the City. The City Council serves as five of the nine trustees with the remaining trustees appointed by the Chamber and approved by the City Council. Bethany Hospital Trust (BHT) – is a public trust created to provide health care and health care financing services to the community and surrounding area. The City Council serves as the governing body.

In addition, as required by state law, all debt obligations incurred by the trusts must be approved by two-thirds vote of the City Council. This is considered sufficient imposition of will to demonstrate financial accountability and to include the trusts within the City’s financial reporting entity. The public trusts do not issue separate financial statements.

Using This Annual Report This annual report is presented in a format that substantially meets the presentation requirements of the Governmental Accounting Standards Board (GASB) in accordance with generally accepted accounting principles. The presentation includes financial statements that communicate the City’s financial position and changes therein at two distinct levels:

The City as a Whole (a government-wide presentation) The City’s Funds (a presentation of the City’s major and aggregate non-major funds)

The City’s various government-wide and fund financial statements are presented throughout this annual report and are accompanied by:

Management’s Discussion and Analysis – that provides useful analysis that facilitates a better understanding of the City’s financial condition and changes therein.

Footnotes - that elaborate on the City’s accounting principles used in the preparation of the financial statements and further explain financial statement elements.

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

10

Supplemental Information – that provide additional information about specified elements of the financial statements, such as budgetary comparison information, and capital assets and long-term debt information.

Reporting the City as a Whole The Statement of Net Position and the Statement of Activities One of the most frequently asked questions about the City’s finances is, “Has the City’s overall financial condition improved, declined or remained steady over the past year?” The Statement of Net Position and the Statement of Activities report information about the City as a whole and about its activities in a way that helps answer this question. These statements include all assets, deferred outflows, liabilities and deferred inflows using the accrual basis of accounting. All of the current year’s revenues and expenses are taken into account regardless of when cash is received or paid. These two government-wide statements report the City’s net position and changes in them from the prior year. You can think of the City’s net position – the difference between assets, deferred outflows, liabilities, and deferred inflows – as one way to measure the City’s financial condition, or position. Over time, increases or decreases in the City’s net position are one indicator of whether its financial health is improving, deteriorating, or remaining steady. However, you must consider other nonfinancial factors, such as changes in the City’s tax base, the condition of the City’s roads, and the quality of services to assess the overall health and performance of the City. As mentioned above, in the Statement of Net Position and the Statement of Activities, we divide the City into two kinds of activities: Governmental activities -- Most of the City’s basic services are reported here, including the police,

fire, general administration, streets, and parks. Sales taxes, franchise fees, fines, and state and federal grants finance most of these activities.

Business-type activities -- The City charges a fee to customers to help cover all or most of the cost of

certain services it provides. The City’s water and sanitation activities are reported here.

Reporting the City’s Most Significant Funds Fund Financial Statements The fund financial statements provide detailed information about the most significant funds – not the City as a whole. Some funds are required to be established by State law and by bond covenants. However, the City Council establishes many other funds to help it control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants and other money. Governmental funds -- Most of the City’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year-end that are available for spending. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. The governmental fund statements provide a detailed short-term view of the City’s general government operations and the basic

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

11

service it provides. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. The differences of results in the Governmental Fund financial statements to those in the Government-Wide financial statements are explained in a reconciliation following each Governmental fund financial statement. Proprietary funds - When the City charges customers for the services it provides – whether to outside customers or to other units of the City – these services are generally reported in proprietary funds. Proprietary funds are reported in the same way that all business-type activities are reported in the Statement of Net Position, the Statement of Revenues, Expenses and Changes in Fund Net Position and Statement of Cash Flows. In fact, the City’s enterprise funds are essentially the same as the business-type activities we report in the government-wide statements but provide more detail and additional information, such as cash flows. A FINANCIAL ANALYSIS OF THE CITY AS A WHOLE Net Position As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the City, assets and deferred outflows exceeded liabilities and deferred inflows by $37,430,077 at the close of the most recent fiscal year.

TABLE 1NET POSITION (In Thousands)

% Inc. % Inc. % Inc.(Dec.) (Dec.) (Dec.)

Restated, Restated,2019 2018 2019 2018 2019 2018

Current assets 8,430$ 16,865$ -50% 10,165$ 9,627$ 6% 18,595$ 26,492$ -30%Capital assets, net 12,630 8,524 48% 31,849 31,664 1% 44,479 40,188 11%Other non-current assets 279 - 100% 4,632 4,374 6% 4,911 4,374 12% Total assets 21,339 25,389 -16% 46,646 45,665 2% 67,985 71,054 -4%

Deferred outflows 2,827 2,278 24% 909 1,014 -10% 3,736 3,292 13%

Current liabilities 2,064 1,836 12% 1,708 1,815 -6% 3,772 3,651 3%Non-current liabilit ies 14,977 15,666 -4% 11,459 12,591 -9% 26,436 28,257 -6%

Total l iabilities 17,041 17,502 -3% 13,167 14,406 -9% 30,208 31,908 -5%

Deferred inflows 1,452 1,310 11% 2,631 2,980 -12% 4,083 4,290 -5%

Net position Net investment capital assets 6,103 5,488 11% 20,515 19,632 4% 26,618 25,120 6% Restricted 4,969 3,959 26% 541 540 0% 5,510 4,499 22% Unrestricted (deficit) (5,399) (592) 812% 10,701 9,121 17% 5,302 8,529 -38% Total net positin 5,673$ 8,855$ -36% 31,757$ 29,293$ 8% 37,430$ 38,148$ -2%

TotalGovernmental

Activities ActivitiesBusiness-Type

The largest portion of the City’s net position reflects its net investment capital assets (e.g., land, buildings, machinery, and equipment); less any related debt used to acquire those assets that are still outstanding. For 2019, the net investment in capital assets amounted to $26.6 million. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

12

A major portion of the City’s net position, $5.5 million also represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position is position $5.3 million and can be used to pay general operating cost. Explanations of significant changes displayed in Table 1 are as follows: Governmental Activities:

Capital assets – Increase of $4.1 million (48%) due to the construction of the library and park project. Current Assets – Decrease of $8.4 million (50%) due to use of restricted funds for construction projects. Net position unrestricted – Decrease of $4.8 million (812%) due to an increase in restricted net position and the use of unrestricted resources.

Business-Type Activities: Net position unrestricted – Increase of $1.6 million (17%) due to revenues exceeding expenses in the current year.

For the year ended June 30, 2019, net position of the primary government changed as follows:

% Inc. % Inc. % Inc.

(Dec.) (Dec.) (Dec.)

Restated, Restated, Restated,

2019 2018 2019 2018 2019 2018

Revenues

Charges for service 1,820$ 2,392$ -24% 7,406$ 8,294$ -11% 9,226$ 10,686$ -14%

Operating grants and contributions 997 1,529 -35% - 1 -100% 997 1,530 100%

Capital grants and contributions 13 - 100% - 215 -100% 13 215 100%

Taxes 6,686 6,772 -1% - - - 6,686 6,772 -1%

Investment income 117 69 70% 487 433 12% 604 502 20%

Miscellaneous 212 199 100% 172 236 -27% 384 435 100%

Total revenues 9,845 10,961 -10% 8,065 9,179 -12% 17,910 20,140 -11%

Expenses

General government 2,162 2,121 2% - - - 2,162 2,121 2%

Public safety 6,568 7,071 -7% - - - 6,568 7,071 -7%

Streets 925 1,105 -16% - - - 925 1,105 -16%

Culture and recreation 725 637 14% - - - 725 637 14%

Community development 773 568 36% - - - 773 568 100%

Economic development 130 74 76% - - - 130 74 76%

Interest on debt 159 167 -5% - - - 159 167 100%

Water - - - 2,772 2,931 -5% 2,772 2,931 -5%

Wastewater - - - 2,156 2,200 -2% 2,156 2,200 -2%

Sanitation - - - 1,854 1,726 7% 1,854 1,726 7%

Hospital - - - 404 428 -6% 404 428 -6%

Total expenses 11,442 11,743 -3% 7,186 7,714 -7% 18,628 19,457 4%

Excess (deficiency) before

transfers (1,597) (782) -104% 879 1,465 -40% (718) 683 -205%

Transfers (1,586) 4,285 -137% 1,586 (4,285) -137% - - -

Change in net position (3,183)$ 3,503$ -191% 2,465$ (2,820)$ -187% (718)$ 683$ -205%

TABLE 2CHANGES IN NET POSITION (In Thousands)

Total

Governmental

Activities

Business-Type

Activities

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

13

Explanations of significant changes in Table 2 are as follows: Governmental Activities:

Public Safety Expenditures – decreases due to a reduction in pension costs related to the police pension asset. Transfers – decrease of $5.9 (137%) due to a decrease in operating transfers.

Business-Type Activities:

Wastewater expense – Decrease of $44 thousand due to decreased operational costs. Transfers – increase of $5.9 (137%) due to decrease in operating transfers out.

Governmental Activities To aid in the understanding of the Statement of Activities some additional explanation is given. Of particular interest is the format that is significantly different than a typical Statement of Revenues, Expenses, and Changes in Fund Balance. You will notice that expenses are listed in the first column with revenues from that particular program reported to the right. The result is a Net (Expense)/Revenue. The reason for this kind of format is to highlight the relative financial burden of each of the functions on the City’s taxpayers. It also identifies how much each function draws from the general revenues or if it is self-financing through fees and grants or contributions. All other governmental revenues are reported as general. It is important to note all taxes are classified as general revenue even if restricted for a specific purpose.

TABLE 3Net Revenue (Expense) of Governmental Activities

(In Thousands)

% Inc. % Inc.(Dec.) (Dec.)

2019 2018 2019 2018

General government 2,162$ 2,121$ 2% (836)$ 292$ -386%Public safety 6,568 7,071 -7% (5,466) (5,976) -9%Streets 925 1,105 -16% (634) (825) -23%Culture, parks and recreation 725 637 14% (704) (580) 21%Community development 773 568 36% (687) (491) 40%Economic development 130 74 76% (127) (74) 72%Interest on long-term debt 159 167 -5% (158) (167) -5% Total 11,442$ 11,743$ -3% (8,612)$ (7,821)$ 10%

Total Expenseof Services

Net Revenue(Expense)

of Services

For the year ended June 30, 2019 total expenses for governmental activities amounted to approximately $11.4 million which was a decrease from the prior year of 3%. See Table 2 above for explanations of changes.

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

14

Business-type Activities

% Inc. % Inc.Dec. Dec.

Restated, Restated,2019 2018 2019 2018

Water 2,772$ 2,931$ -5% 26$ 806$ -97%Wastewater 2,156 2,200 -2% 92 100 -8%Sanitation 1,854 726 155% 289 430 -33%Hospital 404 429 -6% (188) (111) 69% Total 7,186$ 6,286$ 14% 219$ 1,225$ -82%

of Services

Net Revenue(Expense)of Services

TABLE 4Net Revenue (Expense) of Business-Type Activities

(In Thousands)

Total Expense

The City’s business-type activities include utility services for water, wastewater, sanitation and hospital activities. In reviewing the business-type activities net (expense)/revenue, the following highlights should be noted: Total business-type activities reported net revenues of $219,456 for the year ended June 30, 2019. A FINANCIAL ANALYSIS OF THE CITY’S FUNDS As the City completed its 2019 fiscal year, the governmental funds reported a combined fund balance of $6.2 million or a 58.1% decrease of $8,656,420 due to the use of construction proceeds and a decrease in operational transfers in. The proprietary funds reported combined net position of $31.8 million or an 8.4% increase from the prior year.

Restricted 5,541,968$ Net investment in capital assets 20,514,616$ Assigned 669,212 Restricted for debt service and other 541,110 Unassigned 20,600 Unrestricted 10,701,295

Total Fund Balance 6,231,780$ Total Net Position 31,757,021$

Governmental Funds Proprietary Funds

Fund Balance/Net Position

General Fund Budgetary Highlights For budgetary reporting purposes, the General Fund reported revenues above estimates of $16,280 or .21%, while expenditures were under the final appropriations by $4,539,807 or 29.1%.

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

15

CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets At the end of June 30, 2019, the City had $44.5 million invested in capital assets, net of depreciation, including police and fire equipment, buildings, park facilities, water lines and sewer lines. (See table below). This represents a net increase of $4.3 million or 10.7% from the prior year.

(In Thousands)

(Net of accumulated depreciation)

Governmental Business-Type

Activities Activities Total

Restated, Restated,

2019 2018 2019 2018 2019 2018

Land 1,692$ 1,692$ 487$ 487$ 2,179 2,179$

Buildings 557 558 6,343 6,798 6,900 7,356

Machinery, furniture and equipment 842 730 1,599 449 2,441 1,179

Infrastructure 1,887 1,986 20,504 21,323 22,391 23,309

Construction in progress 7,652 3,558 2,916 2,607 10,568 6,165

Totals 12,630$ 8,524$ 31,849$ 31,664$ 44,479$ 40,188$

TABLE 5

Capital Assets

This year’s more significant capital asset additions included: Sanitation equipment upgrade $1,220,000 Library CIP Project $3,239,000 See Note 5 to the financial statements for more detail information on the City’s capital assets and changes therein. Long- Term Debt At year-end, the City had $20.2 million in long-term debt outstanding which represents a $1.4 million decrease, or 6.6%, from the prior year. The City’s changes in long-term debt by type of debt are as follows:

TABLE 6

Long-Term Debt

(In Thousands)

Governmental Business-Type

Activities Activities Total

2019 2018 2019 2018 2019 2018

Accrued absences 824$ 737$ 114$ 120$ 938$ 857$

General obligation bonds 7,320 7,750 - - 7,320 7,750

Revenue Bonds - - 1,540 1,900 1,540 1,900

Bond Premium (Discount) 154 163 - - 154 163

Notes Payable - Direct borrowing - - 10,214 10,910 10,214 10,910

Totals 8,298$ 8,650$ 11,868$ 12,930$ 20,166$ 21,580$

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CITY OF BETHANY, OKLAHOMA MANAGEMENT’S DISCUSSION AND ANALYSIS

As of and for the Year Ended June 30, 2019

16

See Note 7 to the financial statements for more detail information on the City’s long-term debt and changes therein. The Upcoming Year The City will spend the upcoming year completing projects with an emphasis on the Library construction project and the all-inclusive playground. These projects are funded with general obligation bond proceeds. The primary sources of revenue for the City of Bethany are Sales Tax and water and wastewater revenue. Sales tax requires a vote of the people and cannot be adjusted without the people’s consent. The City continues to look for ways to enhance our revenue base that will assist in operations. In December 2019, a novel strain of coronavirus was reported to have surfaced in China. The spread of the virus to the United States is reported to have begun in February 2020, causing business disruption through temporary business closures throughout the country. While the City expects this matter to negatively impact its revenue collections, the impact and duration cannot be reasonably estimated at this time. Contacting the City’s Financial Management This report is designed to provide our citizens, taxpayers, customers and creditors with an understanding of the City’s finances and to demonstrate the City’s accountability for the resources it receives. If you have questions about this report or need additional financial information, contact the City of Bethany, Finance Director, P.O. Box 219, Bethany, OK 73088.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

17

BASIC FINANCIAL STATEMENTS – GOVERNMENT-WIDE

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

18

Statement of Net Position– June 30, 2019

Governmental Activities

Business-type Activities Total

ASSETSCash and equivalents 6,100,125$ 3,543,414 9,643,539$ Investments 1,096,599 2,317,716 3,414,315 Interest receivable 1,163 8,625 9,788 Accounts receivable, net 677,635 483,273 1,160,908 Due from other governments 940,828 - 940,828 Other receivables 1,127 392,528 393,655 Internal balances (387,653) 387,653 - Cash and equivalents, restricted - 1,560,250 1,560,250 Investments - restricted - 1,472,017 1,472,017 Net pension asset 279,584 - 279,584 Investment in joint venture - 4,631,900 4,631,900 Capital Assets

Land and construction in progress 9,344,657 3,403,204 12,747,861 Other capital assets, net of depreciation 3,285,336 28,445,640 31,730,976

Total assets 21,339,401 46,646,220 67,985,621

DEFERRED OUTFLOWS:

Deferred amounts related to pensions 2,810,329 907,809 3,718,138 Deferred amounts related to OPEB 16,342 1,230 17,572

Total deferred outflows of resources 2,826,671 909,039 3,735,710

LIABILITIES

Accounts payable and accrued liabilities 1,538,129 459,907 1,998,036 Accrued interest payable 13,281 99,600 112,881 Long-term liabilities

Due within one year 512,416 1,148,675 1,661,091 Due in more than one year 14,976,767 11,458,923 26,435,690

Total liabilities 17,040,593 13,167,105 30,207,698

DEFERRED INFLOWS:

Deferred amounts related to pensions 1,317,641 452,312 1,769,953 Deferred amounts related to OPEB 134,782 10,145 144,927 Deferred lease revenue - 2,168,676 2,168,676

Total deferred inflows of resources 1,452,423 2,631,133 4,083,556

NET POSITION:

Net investment in capital assets 6,102,593 20,514,616 26,617,209 Restricted 4,969,410 541,110 5,510,520 Unrestricted (deficit) (5,398,947) 10,701,295 5,302,348

Total net position 5,673,056$ 31,757,021$ 37,430,077$

Primary Government

See accompanying notes to the basic financial statements.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

19

Statement of Activities –Year Ended June 30, 2019

Functions/Programs ExpensesCharges for

Services

Operating Grants and

Contributions

Capital Grants and

ContributionsGovernmental

ActivitiesBusiness-type

Activities TotalPrimary government

Governmental ActivitiesGeneral Government 2,162,037$ 1,323,529$ 2,053$ -$ (836,455)$ -$ (836,455)$ Public Safety 6,567,861 279,398 822,583 - (5,465,880) - (5,465,880) Public Works and Streets 925,275 107,036 172,115 12,700 (633,424) - (633,424) Culture and Recreation 725,221 20,896 - - (704,325) - (704,325) Community Development 773,254 86,126 - - (687,128) (687,128) Economic Development 130,113 3,680 - - (126,433) - (126,433) Interest on Long-Term Debt 158,471 - - - (158,471) - (158,471)

Total governmental activities 11,442,232 1,820,665 996,751 12,700 (8,612,116) - (8,612,116)

Business-type activitiesWater 2,771,404 2,797,892 - - - 26,488 26,488 Wastewater 2,156,290 2,248,134 - - - 91,844 91,844 Sanitation 1,854,206 2,143,597 - - - 289,391 289,391 Hospital 404,267 216,000 - - - (188,267) (188,267)

Total business-type activities 7,186,167 7,405,623 - - - 219,456 219,456

Total primary government 18,628,399$ 9,226,288$ 996,751$ 12,700$ (8,612,116) 219,456 (8,392,660) General revenues:

Taxes:Sales and use taxes 5,173,024 - 5,173,024 Property tax 603,708 - 603,708 Franchise and public service taxes 759,286 - 759,286 Other taxes 149,816 - 149,816

Investment income 117,621 487,112 604,733 Miscellaneous 212,175 171,870 384,045

Transfers - internal activity (1,586,039) 1,586,039 - Total general revenues and transfers 5,429,591 2,245,021 7,674,612

Change in net position (3,182,525) 2,464,477 (718,048) Net position - beginning, restated 8,855,581 29,292,544 38,148,125 Net position - ending 5,673,056$ 31,757,021$ 37,430,077$

Program RevenueNet (Expense) Revenue and Changes in Net Position

Primary Government

See accompanying notes to the basic financial statements.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

20

BASIC FINANCIAL STATEMENTS - GOVERNMENTAL FUNDS

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

21

Governmental Funds Balance Sheet - June 30, 2019

General Fund Library GO Bonds

Other Governmental

Funds

Total Governmental

FundsASSETSCash and cash equivalents 1,577,316$ 2,671,397$ 1,851,412$ 6,100,125$ Investments 346,874 504,931 244,794 1,096,599 Receivables: Accounts receivable 677,635 - - 677,635 Due from other funds 5,743 - 735,458 741,201 Taxes 717,085 - 137,830 854,915 Interest 441 - 722 1,163 Other 87,040 - - 87,040

Total assets 3,412,134$ 3,176,328$ 2,970,216$ 9,558,678$

LIABILITIES, DEFERRED INFLOWS AND FUND BALANCESLiabilities:

Accounts payable and accrued liabilities 306,725$ 790,958$ 69,072$ 1,166,755$ Wages payable 342,529 2,105 1,328 345,962 Due to other funds 1,098,047 - 30,807 1,128,854 Escrow liability 25,412 - - 25,412

Total liabilities 1,772,713 793,063 101,207 2,666,983

DEFERRED INFLOWS OF RESOURCESDeferred revenue 642,858 - 17,057 659,915

Fund balances:Restricted 319,642 2,383,265 2,839,061 5,541,968 Assigned 669,212 - - 669,212 Unassigned 7,709 - 12,891 20,600

Total fund balances 996,563 2,383,265 2,851,952 6,231,780 Total liabilities, deferred inflows and fund balances 3,412,134$ 3,176,328$ 2,970,216$ 9,558,678$

See accompanying notes to the basic financial statements.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

22

Governmental Funds Statement of Changes in Fund Balances – Year Ended June 30, 2019

General Fund Library GO Bonds

Other Governmental

Funds

Total Governmental

FundsREVENUESTaxes 5,199,240$ -$ 1,445,283$ 6,644,523$ Intergovernmental 993,582 - 35,953 1,029,535 Charges for services 443,835 - 87,563 531,398 Fines and forfeitures 1,200,983 - 2,188 1,203,171 Licenses and permits 86,126 - - 86,126 Investment income 34,735 77,634 5,252 117,621 Miscellaneous 202,655 - 27,881 230,536 Total revenues 8,161,156 77,634 1,604,120 9,842,910

EXPENDITURESCurrent:

General government 2,084,301 - 964 2,085,265 Public Safety 7,227,976 - 73,906 7,301,882 Public works and streets 919,556 - 919,556 Culture and recreation 629,870 53,332 - 683,202 Economic development 626,832 - 130,113 756,945

Capital Outlay 202,377 3,917,556 463,056 4,582,989 Debt Service:

Principal - - 430,000 430,000 Interest and other charges - - 168,275 168,275

Total expenditures 11,690,912 3,970,888 1,266,314 16,928,114

Excess (deficiency) of revenues over expenditures (3,529,756) (3,893,254) 337,806 (7,085,204)

OTHER FINANCING SOURCES (USES)Transfers in 4,123,268 - 129,500 4,252,768 Transfers out (4,191,585) - (1,632,399) (5,823,984) Total other financing sources and uses (68,317) - (1,502,899) (1,571,216)

Net change in fund balances (3,598,073) (3,893,254) (1,165,093) (8,656,420)

Fund balances - beginning 4,594,636 6,276,519 4,017,045 14,888,200

Fund balances - ending 996,563$ 2,383,265$ 2,851,952$ 6,231,780$

See accompanying notes to the basic financial statements.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

23

Reconciliation of Governmental Funds and Government-Wide Financial Statements: Fund Balance – Net Position Reconciliation:

Total fund balance, governmental funds 6,231,780$

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

Capital assets used in governmental activities are not current financial resources and therefore are not reported in this fund financial statement, but are reported in the governmental activities of the Statement of Net Position. 12,629,993

Certain long-term assets are not available to pay for current fund liabilities and, therefore, are deferred in the funds. 659,915

Certain other long-term elements are not available to pay current fund liabilities and threfore they, along with deferred outflows, are deferred or not reported in the funds:

Net pension asset 279,584Pension related deferred outflows 2,810,329OPEB related deferred outflows 16,342

Some liabilities are not due and payable in the current period and they, along with deferred inflows, are not included in the fund financial statement, but are included in the governmental activities of the Statement of Net Position:

Interest payable (13,281) Net pension liability (5,803,880) Pension related deferred inflows (1,317,641) Total OPEB liability (1,387,419) OPEB related deferred inflows (134,782) Accrued compensated absences (824,162) Unamortized debt premium (153,722) General obligation bond payable (7,320,000)

Net Position of Governmental Activities in the Statement of Net Position 5,673,056$

See accompanying notes to the basic financial statements.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

24

Changes in Fund Balances – Changes in Net Position Reconciliation:

Net change in fund balances - total governmental funds: (8,656,420)$

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

Governmental funds report capital outlays as expenditures while governmental activities report depreciation expense to allocate those expenditures over the life of the assets: Capital asset purchases capitalized Depreciation expense (442,830)

In the Statement of Activities, the net cost of pension benefits earned is calculated and reported as pension expense. The fund financial statements report pension contributions as expenditures. This amount represents the difference between pension contributions and calculated pension expense. 1,103,571

Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds: Change in deferred revenue 1,281

Bond proceeds provide current financial resources to governmental funds, but issuing debt increased long-term liabilities in the Statement of Net Position. Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position: General obligation bond principal payments 430,000

Some expenses reported in the statement of activities do not require the use of current financial resources and these are not reported as expenditures in governmental funds: Change in accrued interest payable 717 Change in accrued compensated absences (86,878) Change in total OPEB liability (89,844) Change in amortization of bond discount/premium 9,087

Change in net position of governmental activities (3,182,525)$

4,548,791

See accompanying notes to the basic financial statements.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

25

BASIC FINANCIAL STATEMENTS - PROPRIETARY FUNDS

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

26

Proprietary Funds Statement of Net Position - June 30, 2019

Bethany Public Works Authority

Bethany Hospital Trust Total

ASSETS

Current assets: Cash and cash equivalents 1,371,782$ 2,171,632$ 3,543,414$ Cash and cash equivalents, restricted 1,560,250 - 1,560,250 Investments 1,192,397 1,125,319 2,317,716 Accounts receivable, net 483,273 - 483,273 Other receivable 392,528 - 392,528 Accrued interest receivable 3,547 5,078 8,625 Due from other funds 387,653 - 387,653

Total current assets 5,391,430 3,302,029 8,693,459

Non-current assets: Investments - 1,472,017 1,472,017 Investment in joint venture 4,631,900 - 4,631,900 Capital assets:

Land, construction in progress, and water rights 3,026,654 376,550 3,403,204 Other capital assets, net of accumulated depreciation 23,716,616 4,729,024 28,445,640 Total non-current assets 31,375,170 6,577,591 37,952,761

Total assets 36,766,600 9,879,620 46,646,220

DEFERRED OUTFLOW OF RESOURCESDeferred amounts related to pensions 907,809 - 907,809 Deferred amounts related to OPEB 1,230 - 1,230

Total deferred outflows of resources 909,039 - 909,039

LIABILITIESCurrent liabilities:

Accounts payable and accrued liabilities 381,246 - 381,246 Wages payable 78,661 - 78,661 Accrued interest payable 99,600 - 99,600 Accrued compensated absences 11,352 - 11,352 Refundable deposits 49,679 - 49,679 Notes payable 1,087,644 - 1,087,644

Total current liabilities 1,708,182 - 1,708,182

Non-current liabilities:Accrued compensated absences 102,172 - 102,172 Net pension liability 137,448 - 137,448 Total OPEB liability 104,429 - 104,429 Refundable deposits 448,353 - 448,353 Notes payable, net 10,666,521 - 10,666,521

Total non-current liabilities 11,458,923 - 11,458,923 Total liabilities 13,167,105 - 13,167,105

DEFERRED INFLOW OF RESOURCESDeferred amounts related to pensions 452,312 - 452,312 Deferred amounts related to OPEB 10,145 - 10,145 Deferred amounts related hospital lease - 2,168,676 2,168,676

Total deferred inflows of resources 462,457 2,168,676 2,631,133

NET POSITIONNet investment in capital assets 15,409,052 5,105,564 20,514,616 Restricted for debt service 541,110 - 541,110 Unrestricted 8,095,915 2,605,380 10,701,295

Total net position 24,046,077$ 7,710,944$ 31,757,021$

Enterprise Funds

See accompanying notes to the basic financial statements.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

27

Proprietary Funds Statement of Changes in Net Position - Year Ended June 30, 2019

Bethany Public Works Authority

Bethany Hospital Trust Total

REVENUESCharges for services 7,189,623$ 216,000$ 7,405,623$

Total operating revenues 7,189,623 216,000 7,405,623

OPERATING EXPENSES Personal services 2,084,786 - 2,084,786 Materials and supplies 768,359 - 768,359 Other services and charges 2,549,879 5,890 2,555,769 Depreciation expense 1,057,682 404,267 1,461,949

Total operating expenses 6,460,706 410,157 6,870,863

Operating income (loss) 728,917 (194,157) 534,760

NON-OPERATING REVENUES (EXPENSES) Investment income 337,360 149,752 487,112 Miscellaneous 171,870 - 171,870 Interest expense and fiscal charges (315,304) - (315,304)

Total non-operating revenue (expenses) 193,926 149,752 343,678

Income (loss) before contrbutions and transfers 922,843 (44,405) 878,438

Contributed capital from governmental activities 14,823 - 14,823 Transfers in 5,337,727 - 5,337,727 Transfers out (3,766,511) - (3,766,511)

Change in net position 2,508,882 (44,405) 2,464,477

Total net position - beginning, restated 21,537,195 7,755,349 29,292,544

Total net position - ending 24,046,077$ 7,710,944$ 31,757,021$

Enterprise Funds

See accompanying notes to the basic financial statements.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

28

Proprietary Funds Statement of Cash Flows - Year Ended June 30, 2019

Bethany Public Works Authority

Bethany Hospital Trust Total

CASH FLOWS FROM OPERATING ACTIVITIESReceipts from customers 7,398,580$ -$ 7,398,580$ Payments to suppliers (3,454,272) (5,890) (3,460,162) Payments to employees (2,176,368) - (2,176,368) Receipts from other funds (3,236,755) - (3,236,755) Payments to other funds (301,802) - (301,802) Receipts of customer meter deposits 116,508 - 116,508 Refunds of customer meter deposits (91,183) - (91,183)

Net cash provided by (used in) operating activities (1,745,292) (5,890) (1,751,182)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESTransfers from other funds 5,337,727 - 5,337,727 Transfers to other funds (3,766,511) - (3,766,511)

Net cash provided by noncapital financing activities 1,571,216 - 1,571,216

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIESCapital assets purchased (1,631,937) (1,631,937) Principal paid on debt (1,055,400) - (1,055,400) Interest and fiscal agent fees paid on debt (324,370) - (324,370)

Net cash provided by (used in) capital and related financing activities (3,011,707) - (3,011,707)

CASH FLOWS FROM INVESTING ACTIVITIESSale of investments 601,926 88,051 689,977 Interest and dividends 80,356 149,917 230,273

Net cash provided by investing activities 682,282 237,968 920,250

Net increase (decrease) in cash and cash equivalents (2,503,501) 232,078 (2,271,423)

Balances - beginning of year 5,435,533 1,939,554 7,375,087

Balances - end of year 2,932,032$ 2,171,632$ 5,103,664$

Reconciliation to Statement of Net Position:Cash and cash equivalents 1,371,782$ 2,171,632$ 3,543,414$ Restricted cash and cash equivalents - current 1,560,250 - 1,560,250

Total cash and cash equivalents, end of year 2,932,032$ 2,171,632$ 5,103,664$

Reconciliation of operating income (loss) to net cash provided by (used in) operating activities:

Operating income (loss) 728,917$ (194,157)$ 534,760$ Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities:

Depreciation expense 1,057,682 404,267 1,461,949 Other nonoperating revenue 171,870 - 171,870

Change in assets and liabilities:Receivables, net (18,950) - (18,950) Other receivable 56,037 - 56,037 Due from other funds (301,802) - (301,802) Deferred outflows related to pension 104,482 - 104,482 Deferred outflows related to OPEB 485 - 485 Accounts payable (136,034) - (136,034) Deferred inflows related to lease - (216,000) (216,000) Due to other funds (3,236,755) - (3,236,755) Due to employees 4,214 - 4,214 Refundable deposits 25,325 - 25,325 Total OPEB liability 3,104 - 3,104 Net pension liability (64,647) (64,647) Accrued compensated absences (6,364) - (6,364) Deferred inflows related to pension (136,029) - (136,029) Deferred inflows related to OPEB 3,173 - 3,173

Net cash provided by (used in) operating activities (1,745,292)$ (5,890)$ (1,751,182)$

Enterprise Funds

See accompanying notes to the basic financial statements.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

29

FOOTNOTES TO BASIC FINANCIAL STATEMENTS

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

30

Footnotes to the Basic Financial Statements:

1. Financial Reporting Entity

In determining the financial reporting entity, the City uses the integrated approach as prescribed by Governmental Accounting Standards Board Statements No. 14 “The Financial Reporting Entity”, and Statement No. 61, “The Financial Reporting Entity: Omnibus”, and includes all component units for which the City is financially accountable/fiscally responsible. The City’s financial reporting entity primary government presentation includes the City of Bethany and the certain component units as follows:

The City of Bethany – that operates the public safety, health and welfare, streets and highways, culture and recreation, and administrative activities. The City of Bethany is an incorporated municipality with a population of approximately 19,400 located in central Oklahoma. The City operates under a council-manager form of government with a charter that provides for three branches of government:

Legislative – the governing body includes an elected five-member City Council and Mayor Executive – the City Manager is the Chief Executive Officer and is appointed by the City Council Judicial – the Municipal Judge is a practicing attorney appointed by the City Council

Blended Component Units (separate legal entities for which the City Council is fiscally responsible, and for which the City Council members serve as the trustees/governing body of the entity):

Bethany Public Works Authority (BPWA) – public trust created pursuant to 60 O.S. § 176 that operates the water and sanitation services for the residents. In addition, the trust collects wastewater service charges and remits collections to the Bethany/Warr Acres Public Works Authority which operates the wastewater system. The City Council serves as the governing body. Bethany Economic Development Authority (BEDA) – – public trust created pursuant to 60 O.S. § 176 to promote economic development within the City. The City Council appoints the governing body. Bethany Development Authority (BEDA) – – public trust created pursuant to 60 O.S. § 176 to promote economic development within the City. The City Council serves as five of the nine trustees with the remaining trustees appointed by the Chamber and approved by the City Council. Bethany Hospital Trust (BHT) – is a public trust created to provide health care and health care financing services to the community and surrounding area. The City Council serves as the governing body.

Each of these component units listed above are Public Trusts established pursuant to Title 60 of Oklahoma State law. Public Trusts (Authorities) have no taxing power. The Authorities are generally created to finance City services through issuance of revenue bonds or other non-general obligation debt and to enable the City Council to delegate certain functions to the governing body (Trustees) of the Authority. In accordance with state law, the City Council must approve, by two-thirds vote, all debt obligations of

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

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these public trusts prior to incurring the obligation. The Authorities generally retain title to assets which are acquired or constructed with Authority debt or other Authority generated resources. In addition, the City has leased certain existing assets at the creation for the Authorities to the Trustees on a long-term basis. The City, as beneficiary of the Public Trusts, receives title to any residual assets when a Public Trust is dissolved. Participation in Joint Venture

The City participates (with equity interest) in the general operations portion of the Bethany-Warr Acres Public Works Authority. The City maintains approximately 60% equity interest in the Bethany-Warr Acres Public Works Authority. The Bethany Public Works Authority has entered into an operation and maintenance contract with the Bethany-Warr Acres Public Works Authority for the provision of sewer services for the residents of the City. The contract requires that the Warr Acres Public Works Authority and the Bethany Public Works Authority remit all sewer billings on or before the fifteenth day of each month to the Bethany-Warr Acres Public Works Authority. The Bethany-Warr Acres Public Works Authority is also permitted to transfer any surplus receipts, after the payment of operating and maintenance cost, current principal and interest on indebtedness, and capital improvements, back to the cities of Bethany and Warr Acres. These distributions are made in the proportion that the total revenues billed within the corporate limits of each said municipality bears to the total revenues collected. The Bethany-Warr Acres Public Works Authority is jointly governed by the two governments. The governments do not exercise specific control over the budgeting and financing of the Authority’s activities, and do not have a specified equity interest in the joint venture. For the year ended June 30, 2019, $993,811 was remitted to the Bethany-Warr Acres Public Works Authority by the Bethany Public Works Authority. For the year ended June 30, 2019, the “investment in joint venture” balance changed as follows: Beginning investment in joint venture $4,373,672 Current year contributions 258,228 Ending investment in joint venture $4,631,900 The following summary is segment information from the Bethany-Warr Acres Public Works Authority’s most recently issued annual audited financial report, which was for the period ended June 30, 2019:

Total Assets $7,739,209Deferred Outflows $28,081Total Liabilities $387,756Deferred Inflows $0Total Net Position $7,379,534Total Revenues $1,806,628Total Expenses $1,376,248Increase in Net Position $430,380

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

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In addition, at June 30, 2019, the Bethany-Warr Acres Public Works Authority had no debt outstanding. Separate financial statements for the fiscal year ended June 30, 2019, are available from the Finance Department, P.O. Box 219, Bethany, OK 73008-0219.

2. Basis of Presentation and Accounting

This annual report is presented in a format that substantially meets the presentation requirements of the Governmental Accounting Standards Board (GASB) in accordance with generally accepted accounting principles. The presentation includes financial statements that communicate the City’s financial condition and changes therein at two distinct levels:

The City as a Whole (a government-wide presentation) The City’s Funds (a presentation of the City’s major and aggregate non-major funds)

Government-Wide Financial Statements: In the Statement of Net Position and the Statement of Activities, we divide the City into two kinds of activities: Governmental activities - Most of the City’s basic services are reported here, including the police, fire, general administration, streets, parks and recreation. Sales taxes, franchise fees, fines, and state and federal grants finance most of these activities. Business-type activities – Services where the City charges a fee to customers to help it cover all or most of the cost of these services it provides. The City’s water, wastewater, and sanitation systems activities are reported here, along with certain hospital activities.

The Statements of Net Position and Activities are reported on the accrual basis of accounting and economic resources measurement focus. Under the accrual basis of accounting, revenues are recognized when earned and expenses (including depreciation and amortization) are recorded when the liability is incurred or economic asset used. Fund Financial Statements:

Governmental Funds: Most of the City’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year-end that are available for spending. Governmental funds report their activities on the modified accrual basis of accounting and current financial resources measurement focus that is different from other funds. For example, these funds report the acquisition of capital assets and payments for debt principal as expenditures and not as changes to asset and debt balances. The governmental fund statements provide a detailed short-term view of the City’s general government operations and the basic services it provides. Governmental fund information helps you determine (through a review of changes to fund balance) whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. The City’s governmental funds include: Major Funds:

General Fund – accounts for all activities not accounted for in other special-purpose funds. For reporting purposes the General Fund includes the activities of the Prepaid Inspection Account, Performance Bond Account, the Court Account and the CLEET/OSBI Account. The General

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

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Fund’s major funding sources are sales tax, franchise fees, hotel/motel tax, and miscellaneous charges for services.

Library GO Fund – is a capital project fund that accounts for a general obligation bond proceeds legally restricted for the construction of a library and park.

Aggregated Non-Major Funds (reported as Other Governmental Funds):

Special Revenue Funds include the Public Safety Fund, E911 Fund, CDBG Fund, Juvenile Fund, Cemetery Fund, Bethany Economic Development Authority, and the Bethany Development Authority.

Debt Service Funds – accounts for ad-valorem taxes levied by the City for use in retiring court-assessed judgments, general obligation bonds, and their related interest expenses.

Capital Project Funds: Capital Improvement Fund accounts for sales tax restricted for city capital improvements. Street/Park CIP Fund accounts for revenues restricted for street and park improvements.

The governmental funds are reported on the modified accrual basis of accounting. On the modified accrual basis of accounting, revenues are recorded when earned and measurable and available to pay current financial obligations, while expenditures are recorded when incurred and normally due and payable from current financial resources. The City defines revenue availability as collected within 60 days of period end.

The reconciliation of the governmental funds financial statements to the governmental activities presentation in the government-wide financial statements is the result of the use of the accrual basis of accounting and economic resources measurement focus at the government-wide level. Proprietary Funds: When the City charges customers for the services it provides, these services are generally reported in proprietary funds. Proprietary funds include enterprise funds and internal service funds. Enterprise funds are used to account for business-like activities provided to the general public. Proprietary funds are reported on the accrual basis of accounting and economic resources measurement focus. For example, proprietary fund capital assets are capitalized and depreciated and principal payments on long-term debt are recorded as a reduction to the liability. The City’s proprietary funds include the following: Enterprise Funds Major Funds:

Bethany Public Works Authority (BPWA) that accounts for the activities of the public trust in providing water, wastewater, and sanitation/solid waste services to the public.

Bethany Hospital Trust (BHT) account for transactions related to the Bethany Hospital building and related improvements, contracting, debt and other matters that require a commitment for more than one year.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

34

3. Cash and Cash Equivalents, Deposits and Investments Cash and cash equivalents includes all demand and savings accounts, certificates of deposit or short-term investments with an original maturity of three months or less, and money market investments. Trust account investments in open-ended mutual fund shares are also considered cash equivalents. Investments consist of long-term certificates of deposit and government money market funds. Certificates of deposit are reported at cost. Deposits and Investments Risks The City of Bethany primary government and component units are governed by the deposit and investment limitations of state law and trust indentures. The deposits and investments held at June 30, 2019 by these entities are as follows:

Fair Credit On Less

Type Value Rating Demand Than One 1 - 5

Demand deposits 7,967,901$ N/A 7,967,901$ -$ -$

Cash on hand 1,357 N/A 1,357 - -

T ime deposits 3,414,217 N/A - 2,842,590 571,627

Money Market Funds 3,178,087 Not rated 3,178,087 - -

Sub-Total 14,561,562$ 11,147,345$ 2,842,590$ 571,627$

Annuity 1,472,017

Deposits with insurance pool 56,542

Total Deposits and Investments 16,090,121$

Reconciliation to Financial Statements:

Cash and cash equivalents 9,643,539$

Investments 3,414,315

Cash and cash equivalents, restricted 1,560,250

Investments, restricted 1,472,017

16,090,121$

Maturities in Years

GASB Statement No. 72, Fair Value Measurement and Application, established a hierarchy based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City has the following recurring fair value measurements as of June 30, 2019: • Money Market Mutual Funds of $3,178,087 were valued using quoted market prices (Level 1 inputs). Annuity – the BHT has an annuity through Allstate related to a settlement over a contract dispute of the Bethany hospital building. The annuity is payable in increments of $200,000 annually through September 2028. The annuity is recorded at its net present value using a discount rate of 6%. Custodial Credit Risk – Exposure to custodial credit risk related to deposits exists when the City holds deposits that are uninsured and uncollateralized; collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the City’s name; or collateralized without a written or approved collateral agreement. Exposure to custodial credit risk related to investments exists when the

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

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City holds investments that are uninsured and unregistered, with securities held by the counterparty or by its trust department or agent but not in the City’s name. The City’s policy as it relates to custodial credit risk is to secure its uninsured deposits with collateral, valued at no more than market value, at least at a level of 100% of the uninsured deposits and accrued interest thereon. The City’s policy limits acceptable collateral to U.S. Treasury securities, federally insured obligations, or direct debt obligations of municipalities, counties, and school districts in Oklahoma. Also, as required by Federal 12 U.S.C.A., Section 1823(e), all financial institutions pledging collateral to the City must have a written collateral agreement approved by the board of directors or loan committee. At June 30, 2019, the City was exposed to custodial credit risk at two financial institution by $4,931. Investment Credit Risk – The City’s limits investments, to the following as allowed by state statute: a. Obligations of the U. S. Government, its agencies and instrumentalities; b. Collateralized or insured non-negotiable certificates of deposit or other evidences of deposit that are

either insured or secured with acceptable collateral with an in-state financial institution, and fully insured deposits in out-of-state institutions;

c. Insured or fully collateralized negotiable certificates of deposit; d. Repurchase agreements that have underlying collateral consisting of those items specified in paragraph

a above; and e. Money market funds regulated by the SEC and in which investments consist of the investments

mentioned in the previous paragraph a. Investment credit risk is the risk that an issuer or other counterpart to an investment will not fulfill its obligations. The City has no formal policy limiting investments based on credit rating, but discloses any such credit risk associated with their investments by reporting the credit quality ratings of investments in debt securities as determined by nationally recognized statistical rating organizations—rating agencies—as of the year end. Unless there is information to the contrary, obligations of the U.S. government or obligations explicitly guaranteed by the U.S. government are not considered to have credit risk and do not require disclosure of credit quality. Investment Interest Rate Risk – Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an investment. The City discloses its exposure to interest rate risk by disclosing the maturity dates of its various investments by date range. As noted in the schedule of deposits and investments above, at June 30, 2019, the investments held by the City mature between 2019 through 2022. Concentration of Investment Credit Risk - Exposure to concentration of credit risk is considered to exist when investments in any one issuer represent a significant percent of total investments of the City (any over 5% are disclosed).

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

36

Restricted Cash and Investments The amounts reported as restricted assets of the Enterprise Funds on the Statement of Net Position are comprised of amounts held by the BPWA Enterprise Fund in accounts for the revenue bonds/notes and other accounts with restricted uses. The restricted assets as of June 30, 2019 are as follows:

Cash and cash equivalents:Restricted for Refundable deposits 499,593$ Restricted for Construction 418,495 Restricted for Debt Service 642,162

1,560,250$

4. Receivables Material receivables in the governmental fund types and the governmental activities include revenue accruals such as court fines and taxes. Non-exchange transactions collectible but not available are deferred in the fund financial statements. Allowances for uncollectible accounts receivable are based upon historical trends and the periodic aging of accounts receivable. Business-type activities and the proprietary type fund consist of revenues earned at year-end and not yet received. Billed and unbilled utility accounts receivable comprise the majority of these receivables. Allowances for uncollectible accounts receivable are based upon historical trends and the periodic aging of accounts receivable.

Less: Allowance Net

Accounts for Uncollectible Accounts

Receivable Accounts Receivable

Governmental Activities:

Taxes 854,915$ -$ 854,915$

Due from other governments 90,595 - 90,595

Court fines 6,487,095 (5,838,386) 648,709

Other 26,735 (1,364) 25,371

Total Governmental Activities 7,459,340$ (5,839,750)$ 1,619,590$

Reconciliation to Statement of Net Position:

Accounts receivable, net 677,635$

Due from other governmental agencies 940,828

Other receivable 1,127

Total 1,619,590$

Business-Type Activities:

Utilit ies 513,672$ (30,399)$ 483,273$

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

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5. Capital Assets and Depreciation

Capital Assets: For the primary government and component units, capital assets are reported at actual or estimated historical cost, net of accumulated depreciation where applicable. Donated capital assets are reported at their fair value at date of donation. Estimated historical cost was used to value the majority of the capital assets acquired prior to June 30, 1992. The capitalization threshold is capital assets with a cost of $500 or more.

For the year ended June 30, 2019, capital assets balances changed as follows:

Balance at Balance at

July 1, 2018 Additions Deductions June 30, 2019

PRIMARY GOVERNMENT:

Governmental activities:

Capital assets not being depreciated:

Land 1,692,059$ -$ -$ 1,692,059$

Construction in progress 3,558,289 4,094,309 - 7,652,598

Total capital assets not being depreciated 5,250,348 4,094,309 - 9,344,657

Other capital assets:

Buildings 2,893,749 65,972 - 2,959,721

Infrastructure 13,434,657 74,289 - 13,508,946

Machinery, furniture and equipment 6,110,778 314,220 259,666 6,165,332

Total other capital assets at historical cost 22,439,184 454,481 259,666 22,633,999

Less accumulated depreciation for:

Buildings 2,335,426 67,073 - 2,402,499

Infrastructure 11,448,817 173,528 - 11,622,345

Machinery, furniture and equipment 5,381,257 202,228 259,666 5,323,819

Total accumulated depreciation 19,165,500 442,829 259,666 19,348,663

Other capital assets, net 3,273,684 11,652 - 3,285,336

Governmental activities capital assets, net 8,524,032$ 4,105,961$ -$ 12,629,993$

Restated,

Balance at Balance at

July 1, 2018 Additions Deductions June 30, 2019

Business-type activities:

Capital assets not being depreciated:

Land 486,609$ -$ -$ 486,609$

Construction in progress 2,607,149 309,446 - 2,916,595

Total capital assets not being depreciated 3,093,758 309,446 - 3,403,204

Other capital assets:

Buildings and utility infrastructure 13,465,289 - - 13,465,289

Machinery, furniture and equipment 2,301,040 1,273,425 77,457 3,497,008

Infrastructure 37,731,382 60,550 - 37,791,932

Total other capital assets at historical cost 53,497,711 1,333,975 77,457 54,754,229

Less accumulated depreciation for:

Buildings and utility infrastructure 6,666,859 455,613 - 7,122,472

Machinery, furniture and equipment 1,852,533 122,743 77,457 1,897,819

Infrastructure 16,408,044 880,254 - 17,288,298

Total accumulated depreciation 24,927,436 1,458,610 77,457 26,308,589

Other capital assets, net 28,570,275 (124,635) - 28,445,640

Business-type activities capital assets, net 31,664,033$ 184,811$ -$ 31,848,844$

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

38

Depreciation: Depreciable capital assets are depreciated on a straight-line basis over their useful lives. The range of estimated lives by type of assets is as follows:

Buildings 40-50 years Improvements other than buildings 10-25 years Utility property and improvements 10-50 years Infrastructure 25-50 years Machinery, furniture, and equipment 3–20 years

Depreciation of capital assets is included in total expenses and is charged or allocated to the activities primarily benefiting from the use of the specific asset. Depreciation expense has been allocated as follows:

Governmental Activities:General Government 200,275$ Public Safety 174,189 Streets 34,893 Culture and Recreation 33,010 Community Development 462

Total 442,829$

Business-Type Activities:Hospital 404,267$ Water 498,826 Wastewater 412,705 Sanitation 142,812

Total 1,458,610$

6. Internal and Interfund Balances and Transfers Internal and Interfund Balances: The City’s policy is to eliminate interfund receivable and payables between funds in the Statement of Net Position to avoid the grossing up of balances. Only the residual balances due between governmental and business-type activities are reported as internal balances and then offset in the total column.

Receivable Fund Payable Fund Amount Nature of Interfund Balance

BPWA * General Fund * 276,738$ To cover negative cashBPWA * CDBG Fund 4,495 To cover negative cashBPWA * Bethany Development Authority 20,569 To cover negative cashGeneral Fund * BEDA 5,743 Posting correctionCapital Improvement Fund General Fund * 727,899 Sales tax dueDebt Service Fund General Fund * 4,265 Posting correctionJuvenile Fund General Fund * 3,291 Posting correctionBEDA General Fund * 3 Posting correctionBPWA * General Fund * 85,851 Posting correction Total 1,128,854$

* Denotes major fund.

Due From Due To Net InternalReconciliation to Fund Financial Statements: Other Funds Other Funds Balances Governmental Funds 741,201$ 1,128,854$ (387,653)$ Proprietary Funds 387,653 - 387,653 Total 1,128,854$ 1,128,854$ -$

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

39

Internal and Interfund Transfers: The City’s policy is to eliminate interfund transfers between funds in the Statement of Activities to avoid the grossing up of balances. Only the residual balances transferred between governmental and business-type activities are reported as internal transfers and then offset in the total column. Internal activities between funds and activities for the year ended June 30, 2019 were as follows:

Transfer In Transfer Out Amount Nature of Interfund Transfer* General Fund * BPWA 3,766,511$ Operating subsidy/pledged sales tax* General Fund E911 6,757 To correct posting* General Fund Public Safety 350,000 To correct posting

BEDA * General Fund 65,000 Operating subsidy to start trustBDA General Fund 64,500 Operating subsidy

* BPWA Capital Improvement Fund 1,275,642 Capital project* BPWA * General Fund 4,062,085 Operating subsidy/return of pledged sales tax

9,590,495$

Transfers to Transfers from NetReconciliation to fund financial statements: Other Funds Other Funds Transfers

Governmental Funds (5,823,984)$ 4,252,768$ (1,571,216)$ Enterprise Funds (3,766,511) 5,337,727 1,571,216 Internal Service Funds - - Totals (9,590,495)$ 9,590,495$ -$

Reconciliation to Statement of Activities: Net TransfersTransfer of capital assets 1,571,216 Transfer of assets from Governmental Activities to Business Type Activities 14,823 Transfers - Internal Activity 1,586,039$

7. Long-Term Debt

The City’s long term debt consists of revenue bonds and notes, capital lease obligations, accrued compensated absences and long-term deposits subject to refund. For the year ended June 30, 2019, the City’s long-term debt balances changed as follows: Primary Government:

Restated,Balance Balance Due Within

Type of Debt July 1, 2018 Additions Deductions June 30, 2019 One Year

Governmental Activities: General Obligation Bonds 7,750,000$ -$ 430,000$ 7,320,000$ 430,000$ General Obligation Bond Premium 162,809 - 9,087 153,722 - Accrued Compensated Absences 737,284 86,878 - 824,162 82,416

Total Governmental Activities 8,650,093$ 86,878$ 439,087$ 8,297,884$ 512,416$

Plus: Total OPEB liability 1,387,419 - Net pension liability 5,803,880 -

15,489,183$ 512,416$

Reconcilation to Statement of Net Position:Due within one year 512,416$ Due in more than one year 14,976,767

15,489,183$

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

40

Balance Balance Due WithinType of Debt July 1, 2018 Additions Deductions June 30, 2019 One Year

Business-Type Activities: Notes Payable - Direct borrowings 10,909,565$ -$ 695,400$ 10,214,165$ 717,644$ Revenue Bonds 1,900,000 - 360,000 1,540,000 370,000 Accrued Compensated Absences 119,888 - 6,364 113,524 11,352

Total Business-Type Activities 12,929,453$ -$ 1,061,764$ 11,867,689$ 1,098,996$

Plus: Total OPEB liability 104,429 - Net pension liability 137,448 - Refundable deposits 498,032 49,679

12,607,598$ 1,148,675$

Reconcilation to Statement of Net Position:Due within one year 1,148,675$ Due in more than one year 11,458,923

12,607,598$

Governmental activities long-term debt payable from property tax levies or other governmental revenues includes the following: General Obligation Bond Payable – 2016 General Obligation Bond for $8,180,000 with interest from 2.00% to 2.75% Debt service payments are due semi-annually through June 2036. Proceeds were used to construct, equip, and furnish the Bethany Library. Bonds are secured with ad valorm taxes. $7,320,000

Business-type activities long-term debt payable from net revenues generated by water and wastewater

revenue and taxes pledged to the City’s business-type activities include the following: Revenue Bond Payable – 2012 Refunding Revenue Bond for $3,585,000 with interest from 1.00% to 3.40% Debt service payments are due semi-annually through July 2022. Bonds are secured with net revenues of the Public Works Authority and pledged sales tax. $1,540,000

Notes Payable (direct borrowings) – Oklahoma Water Resources Board:

Series 2008 CWSRF Note for $5,140,000 with interest at 3.1%; Debt service payments are due semi-annually through March 2029. Note is secured by the revenues of the Bethany Public Works Authority and pledged sales tax. Proceeds used for capital improvements related to water. In the event of default on the OWRB loan, the lender may: 1) file suit for specific performance of covenants contained in the agreement; 2) accelerate maturity; 3) gain control of operations through temporary trustees; or 4) file suit to enforce or enjoin action in action of parties under provisions of the indenture; security agreement or lease agreement. $2,914,165

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

41

Series 2013 Sales Tax and Utility System Revenue Note for $9,665,000 with interest rate of 2.86%. Debt service payments are due semi-annually through April 2028. Secured by revenue of the Public Works Authority and pledged

sales tax. . In the event of default on the loan, the lender may: 1) file suit for specific performance of covenants contained in the agreement; 2) accelerate maturity; 3) gain control of operations through temporary trustees; or 4) file suit to enforce or enjoin action in action of parties

under provisions of the indenture; security agreement or lease agreement. 7,300,000 Total Notes Payable (direct borrowings) $10,214,165

Long-term debt service requirements to maturity are as follows:

Year Ending June 30, Principal Interest2020 430,000$ 159,375$ 2021 430,000 150,775 2022 430,000 142,175 2023 430,000 133,575 2024 430,000 124,975

2025-2029 2,150,000 495,875 2030-2034 2,150,000 199,975 2034-2038 870,000 36,025

Total 7,320,000$ 1,442,750$

Governmental-Type Activities

General Obligation Bonds Payable

Notes Payable - Direct Borrowings Revenue Bonds Payable

Year Ending June 30, Principal Interest Principal Interest2020 717,644$ 283,131$ 370,000$ 42,568$ 2021 735,614 261,920 380,000 31,780 2022 758,589 215,156 390,000 19,840 2023 1,191,816 180,581 400,000 6,800 2024 1,225,146 201,270 - -

2025-2028 5,585,356 201,270 - - - - -

Total 10,214,165$ 1,343,328$ 1,540,000$ 100,988$

Pledge of Future Revenues Utility Net Revenues and Sales Tax Pledge - The City and Public Works Authority have pledged water of the water and wastewater systems and 3.00 cents sales tax to repay the OWRB Series 2008, promissory notes payable, the 2012 Refunding Bond, and the 2013 Sales Tax and Utility Revenue Bond. Proceeds from the notes provided financing for capital assets. The notes are payable from net utility revenues and are payable through 2029, 2023, and 2028. The 3.00 sales tax is pledged to pay the debt service on the bonds and the three cents is sent back to the general fund if not needed for debt service. The total principal and interest payable for the remainder of the life of these notes is $13,198,481. Net water revenues and sales tax received in the current year were $4,880,333. Debt service payments of $1,395,380 for the current fiscal year were 28.6% of pledged net utility revenues and sales tax.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

42

8. Deferred Revenue - Lease

During fiscal year 2015, the Bethany Hospital Trust leased the Bethany hospital building to an outside party. The lease calls for monthly lease payments of $18,000 through 2026 and $20,000 monthly through 2029. In order for the lessee to make substantial infrastructure improvements to the building, the lease agreement called for the abatement of rents up to $2,000,000 for these improvements. In addition after the initial improvements, any further improvements would be split 50/50 with the BHT and the cost would be abated. To date $3,777,352 of improvements have been made to the facility. During FY 2019, $216,000 of costs were recognized as rental revenue. At June 30, 2019, $2,168,676 of costs are recognized as deferred revenue. 9. Net Position and Fund Balances

Government-wide net position is displayed in three components:

a. Net investment in capital assets - Consists of capital assets including restricted capital assets, net

of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvements of those assets.

b. Restricted net position - Consists of net position with constraints placed on the use either by 1)

external groups such as creditors, grantors, contributors, or laws and regulations of other governments, or 2) law through constitutional provisions or enabling legislation.

c. Unrestricted net position - All other net position that does not meet the definition of “restricted” or

“net investment in capital assets.”

It is the City’s policy to first use restricted net position prior to the use of unrestricted net position when an expense is incurred for purposes for which both restricted and unrestricted net position are available. At June 30, 2019 net position restricted by enabling legislation totaled $319,642. Fund Balance: Governmental fund equity is classified as fund balance. Fund balance is further classified as nonspendable, restricted, committed, assigned and unassigned. These classifications are defined as: a. Nonspendable – includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. b. Restricted – consists of fund balance with constraints placed on the use of resources either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments, or (2) laws through constitutional provisions or enabling legislation. c. Committed – included amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the city’s highest level of decision-making authority. The City’s highest level of decision-making authority is made by ordinance.

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d. Assigned – includes amounts that are constrained by the city’s intent to be used for specific purposes but are neither restricted nor committed. Assignments of fund balance may be made by city council action or management decision (city manager) when the city council has delegated that authority. Assignments for revenues in other governmental funds are made through budgetary process. e. Unassigned – represents fund balance that has not been assigned to other funds and has not been restricted, committed, or assigned to specific purposes within the General Fund. The City’s policy for the use of fund balance amounts require that committed amounts would be reduced first followed by assigned amounts and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. The following table shows the fund balance classifications as shown on the Governmental Funds Balance Sheet:

Major Capital Project Fund Other

General Library GovernmentalFund GO Bonds Fund Total

Fund Balance:Restricted For:

Police operations -$ -$ 383,217$ 383,217$ General obligation debt service - - 288,483 288,483 Capital improvements - 2,383,265 1,653,065 4,036,330 Emergency Services 115,732 - - 115,732 Stormwater management 203,910 - - 203,910 Economic development - - 459,456 459,456 Cemetery improvements - - 54,840 54,840

Sub-total restricted 319,642 2,383,265 2,839,061 5,541,968

Assigned for: Supplement next year's budget 669,212 - - 669,212

Sub-total assigned 669,212 - - 669,212

Unassigned: 7,709 - 12,891 20,600

TOTAL FUND BALANCE 996,563$ 2,383,265$ 2,851,952$ 6,231,780$

Beginning net position/fund balance was restated as follows:

Business-type Activities:Fund Level/Government

WideStatement of Activities:

Beginning net position as previously reported $29,228,044

Understatement of capital assets 64,500 Beginning net position, restated $29,292,544

10. Revenues

Program Revenues: Program revenues within the statement of activities that are derived directly from each activity or from parties outside of the City’s taxpayers are reported as program revenues. The City has the following program revenues in each activity:

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Public Safety – Fire, Police, Emergency Management, E911 fees and operating capital

grants Public Works and Streets – Commercial vehicle and gasoline excise tax shared by the State

and stormwater compliance fees Culture and recreation –pool fees, library fees, recreation fees operating and capital grants General Government – fines and forfeitures, cemetery revenue, animal shelter, and

operating grants Community Development – license and permits Economic Development – operating grants

All other governmental revenues are reported as general. All taxes are classified as general revenue even if restricted for a specific purpose. Sales Tax Revenue: Sales tax revenue represents a 4.00 cents tax on each dollar of taxable sales of which is collected by the Oklahoma Tax Commission and remitted to the City. The sales tax is deposited 3.30 cents in the general fund and .70 cents in the Capital Improvement Fund. The entire sales tax initially reported in the General Fund is then transferred to the BPWA per the bond indenture pledge then transferred back to the general funds. The .70 cents is legally restricted for capital improvement purposes by a vote of the citizens. Property Tax Revenue: In accordance with state law, a municipality may only levy a property tax to retire general obligation debt approved by the voters and to pay judgments rendered against the City. The City’s property taxes are billed and collected by the County and remitted to the City. Property taxes levied by the City are billed and collected by the County Treasurer's Office and remitted to the City in the month following collection. Property taxes are levied normally in October and are due in equal installments on December 31 and March 31. Property taxes unpaid for the fiscal year are attached by an enforceable lien on property in the following October. For the year ended June 30, 2019, the City’s net assessed valuation of taxable property was $100,906,319. The taxes levied by the City per $1,000 of net assessed valuation for the year ended June 30, 2019 was $5.98. 11. Risk Management

The City is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors and omissions; injuries to employees; employee health and life; and natural disasters. The City manages these various risks of loss as follows:

General Liability – Covered through purchased insurance Physical Property – Covered through purchased insurance. Workers’ Compensation – covered through purchased commercial insurance. Employee’s Group Medical –Covered through purchased commercial insurance Unemployment – covered through purchased commercial insurance.

Management believes the insurance coverage listed above is sufficient to preclude any significant uninsured losses to the City. Settled claims have not exceeded this insurance coverage in any of the past two fiscal years.

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12. Retirement Plan Participation The City of Bethany participates in three pension plans:

Oklahoma Municipal Retirement Plan (OkMRF) – agent multi-employer Oklahoma Police Pension and Retirement System (OPPRS) – a statewide cost-sharing plan Oklahoma Fire Pension and Retirement System (OFPRS) – a statewide cost-sharing plan

Summary of Deferred Outflows, Inflows and Net Pension Liability by plan:

Governmental Business Type Total

Deferred Outflows: Police Pension 505,074$ -$ 505,074$ Fire Pension 1,754,574 - 1,754,574 OkMRF 550,681 907,809 1,458,490 Total 2,810,329$ 907,809$ 3,718,138$

Deferred Inflows: Police Pension 266,160$ -$ 266,160$ Fire Pension 477,754 - 477,754 OkMRF 573,727 452,312 1,026,039 Total 1,317,641$ 452,312$ 1,769,953$

Net Pension Liability: Police Pension -$ -$ -$ Fire Pension 5,704,991 - 5,704,991 OkMRF 98,889 137,448 236,337 Total 5,803,880$ 137,448$ 5,941,328$

Net Pension Asset: Police Pension 279,584$ -$ 279,584$ Total 279,584$ -$ 279,584$

Oklahoma Municipal Retirement Plan (OkMRF) – Defined Benefit Plan A. Plan Description The City contributes to the OkMRF for all eligible employees except for those covered by the Police

and Firefighter Pension Systems. The plan is an agent multiple employer - defined benefit plan administered by OkMRF. The OkMRF plan issues a separate financial report and can be obtained from OkMRF or from their website: www.okmrf.org/reports.html. Benefits are established or amended by the City Council in accordance with O.S. Title 11, Section 48-101-102.

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B. Summary of Significant Accounting Policies

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s plan and additions to/deductions from the City’s fiduciary net position have been determined on the same basis as they are reported by OkMRF. For this purpose, benefit payments are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value based on published market prices. Detailed information about the OkMRF plans’ fiduciary net position is available in the separately issued OkMRF financial report. C. Eligibility Factors and Benefit Provisions

As of 07/01/18 Provision OkMRF Plan a. Eligible to participate Full-time employees except police, firefighters

and other employees who are covered under an approved system.

b. Period Required to Vest 10 years of credited service c. Eligibility for Distribution -Normal retirement at age 65 with 10 years of

service -Early retirement at age 55 with 10 years of service -Disability retirement upon disability with 10

years of service -Death benefit with 10 years of service for married

employees d. Benefit Determination Base Final average salary - the average of the five

highest consecutive annual salaries out of the last 10 calendar years of service

e. Benefit Determination Methods: Normal Retirement -3.0% of final average salary multiplied by

credited years of service Early Retirement -Actuarially reduced benefit based upon age, final

average salary, and years of service at termination Disability Retirement -Same as normal retirement Death Benefit -50% of employees accrued benefit, but terminates

upon spouse re-marriage Prior to 10 Years Service -No benefits f. Benefit Authorization -Benefits are established and amended by City

Council adoption of an ordinance in accordance with O.S. Title, 11, Section 48-101-102

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g. Form of Benefit Payments Normal form is a 60 months certain and life thereafter basis. Employee may elect, with City consent, option form based on actuarial equivalent.

D. Employees Covered by Benefit Terms

Active Employees 79 Deferred Vested Former Employees 4 Retirees or Retiree Beneficiaries 46 Total 129

E. Contribution Requirements The City Council has the authority to set and amend contribution rates by ordinance for the OkMRF defined benefit plan in accordance with O.S. Title 11, Section 48-102. The contribution rates for the current fiscal year have been made in accordance with an actuarially determined rate. The actuarially determined rate is 11.21% of covered payroll as of July 1, 2018. For the year ended June 30, 2019, the City recognized $464,433 of employer contributions to the plan which is in excess of the actuarially determined amount by $1,600 based on covered payroll of $4,128,749. Employees contribute 4.60% to the plan in accordance with the plan provisions adopted by the City Council. Employee contributions for fiscal 2019 were $189,922. F. Actuarial Assumptions

Date of Last Actuarial Valuation July 1, 2018 a. Actuarial cost method Entry age normal b. Rate of Return on Investments and Discount Rate 7.50% c. Projected Salary Increase Varies between 7.50% and 4.50%

based on age d. Post Retirement cost-of-Living Increase None e. Inflation Rate 3% f. Mortality Table UP 1994, with projected mortality

improvement g. Percent of married employees 100% h. Spouse age difference 3 years (female spouses younger)

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i. Turnover Select and ultimate rates Ultimate rates are age-related as shown Additional rates per thousand are added during the first 5 years: Year 1: 225 Year 2: 140 Year 3: 100 Year 4: 70 Year 5: 40 j. Date of last experience study September 2012 for fiscal years 2007 thru

2011

G. Discount Rate –

The discount rate used to value benefits was the long-term expected rate of return on plan investments of 7.50% since the plan’s net fiduciary position is projected to be sufficient to make projected benefit payments.

The City has adopted a funding method that is designed to fund all benefits payable to participants over the course of their working careers. Any differences between actual and expected experience are funded over a fixed period to ensure all funds necessary to pay benefits have been contributed to the trust before those benefits are payable. Thus, the sufficiency of pension plan assets was made without a separate projection of cash flows. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation (2.75%). Best estimates of arithmetic real rates of return for each major asset class included in the pension plan’s target asset allocation as of July 1, 2018 are summarized in the following table:

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Target Real WeightedAllocation Return Return

Large cap stocks 25% 5.80% 1.45% S&P 500

Small/mid cap stocks 10% 6.40% 0.64% Russell 2500

Long/short equity 10% 5.00% 0.50% MSCI ACWI

International stocks 20% 6.20% 1.24% MSCI EAFE

Fixed income bonds 30% 2.30% 0.69% Barclay's Capital Aggregate

Real estate 5% 4.60% 0.23% NCREIF

Cash equivalents 0% 0.00% 0.00% 3 month Treasury

TOTAL 100%

Average Real Return 4.75%Inflation 2.75%Long-term expected return 7.50%

H. Changes in Net Pension Liability – The total pension liability was determined based on an actuarial valuation performed as of July 1, 2018 which is also the measurement date. There were no changes in assumptions or changes in benefit terms that affected measurement of the total pension liability. There were also no changes between the measurement date of July 1, 2018 and the City’s report ending date of June 30, 2019, that would have had a significant impact on the net pension liability. The following table reports the components of changes in net pension liability:

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Increase (Decrease)

Total Pension Plan Net Net PensionLiability Position Liability

(a) (b) (a) - (b)Balances Beginning of Year 25,680,025$ 25,316,823$ 363,202$

Changes for the Year:Service cost 548,968 - 548,968 Interest expense 1,876,797 - 1,876,797 Benefit changes - - - Experience losses (gains) - (89,986) - (89,986)

(amortized over avg remain svc period of actives & inactive)Changes of assumptions - - - Contributions--City - 481,380 (481,380) Contributions--members - 181,058 (181,058) Net investment income - 1,852,623 (1,852,623) Benefits paid (1,336,277) (1,336,277) - Plan administrative expenses - (52,417) 52,417

Net Changes 999,502 1,126,367 (126,865)

Balances End of Year 26,679,527$ 26,443,190$ 236,337$

SCHEDULE OF CHANGES IN NET PENSION LIABILITY

Sensitivity of the net pension liability to changes in the discount rate. The following presents the net pension liability of the City, calculated using the discount rate of 7.50 percent, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.50 percent) or 1-percentage-point higher (8.50 percent) than the current rate:

1% Current 1%Decrease Discount Increase(6.50%) Rate (7.50%) (8.50%)

Net Pension Liability (asset) 3,029,528$ 236,337$ (2,124,241)$

The City reported $165,924 in pension expense for the year ended June 30, 2019. At June 30, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflowsof Resources of Resources

Differences between expected and actual experience -$ 469,457$ Changes of assumptions 292,871 -

Net difference between projected and actual earnings on pension plan investments 154,892 - Changes in proportion and differences between City contributions and proportionate share of contributions 377,296 377,296 City contributions during measurement date 168,998 179,286 City contributions subsequent to the measurement date 464,433 -

Total 1,458,490$ 1,026,039$

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The $464,433 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2020. Any other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ended June 30:2020 120,684$ 2021 50,123 2022 (200,735) 2023 (2,054)

(31,982)$

Oklahoma Firefighter’s Pension – Statewide Cost Sharing Plan Plan description - The City of Bethany, as the employer, participates in the Firefighters Pension & Retirement—a cost-sharing multiple-employer defined benefit pension plan administered by the Oklahoma Firefighters Pension & Retirement System (FPRS). Title 11 of the Oklahoma State Statutes grants the authority to establish and amend the benefit terms to the FPRS. FPRS issues a publicly available financial report that can be obtained at www.ok.gov/fprs Summary Significant Accounting Policies - For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Oklahoma Firefighters Pension & Retirement System (FPRS) and additions to/deductions from FPRS’s fiduciary net position have been determined on the same basis as they are reported by FPRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Benefits provided - FPRS provides defined retirement benefits based on members’ final average compensation, age, and term of service. In addition, the retirement program provides for benefits upon disability and to survivors upon death of eligible members. The Plan’s benefits are established and amended by Oklahoma statute. Retirement provisions are as follows: Normal Retirement:

Hired Prior to November 1, 2013 Normal retirement is attained upon completing 20 years of service. The normal retirement benefit is equal to 50% of the member’s final average compensation. Final average compensation is defined as the monthly average of the highest 30 consecutive months of the last 60 months of participating service. For volunteer firefighters, the monthly pension benefit for normal retirement is $150.60 per month.

Hired After November 1, 2013

Normal retirement is attained upon completing 22 years of service. The normal retirement benefit is equal to 55% of the member’s final average compensation. Final average compensation is defined as the monthly average of the highest 30 consecutive months of the last 60 months of participating service. Also participants must be age 50 to begin receiving benefits. For volunteer firefighters, the monthly pension benefit for normal retirement is $165.66 per month.

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All firefighters are eligible for immediate disability benefits. For paid firefighters, the disability in-the-line-of-duty benefit for firefighters with less than 20 years of service is equal to 50% of final average monthly compensation, based on the most recent 30 months of service. For firefighters with over 20 years of service, a disability in the line of duty is calculated based on 2.5% of final average monthly compensation, based on the most recent 30 months, per year of service, with a maximum of 30 years of service. For disabilities not in the line of duty, the benefit is limited to only those with less than 20 years of service and is 50% of final average monthly compensation, based on the most recent 60-month salary as opposed to 30 months. For volunteer firefighters, the not-in-the-line-of-duty disability is also limited to only those with less than 20 years of service and is $7.53 per year of service. For volunteer firefighters, the in-the-line-of-duty pension is $150.60 with less than 20 years of service or $7.53 per year of service, with a maximum of 30 years. A $5,000 lump sum death benefit is payable to the qualified spouse or designated recipient upon the participant’s death. The $5,000 death benefit does not apply to members electing the vested benefit-. Contributions - The contributions requirements of the Plan are at an established rate determined by Oklahoma Statute and are not based on actuarial calculations. Employees are required to contribute 9% percent of their annual pay. Participating cities are required to contribute 14% of the employees’ annual pay. Contributions to the pension plan from the City were $206,727. The State of Oklahoma also made on-behalf contributions to FPRS in the amount of $515,436 this is reported as both a revenue and an expenditure in the General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance. In the government-wide Statement of Activities, revenue is recognized for the state’s on-behalf contributions on an accrual basis of $508,509. These on-behalf payments did not meet the criteria of a special funding situation. Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - At June 30, 2019, the City reported a liability of $5,704,991 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2018, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2018. The City’s proportion of the net pension liability was based on the City’s contributions received by the pension plan relative to the total contributions received by pension plan for all participating employers as of June 30, 2018. Based upon this information, the City’s proportion was .5068%. For the year ended June 30, 2019, the City recognized pension expense of $85,798. At June 30, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

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Deferred Outflows of Resources

Deferred Inflows of Resources

Differences between expected and actual experience 1,191,612$ -$ Net difference between projected and actual earnings on pension plan investments - 474,039 Changes in proportion and differences between City contributions and proportionate share of contributions 356,235 - City contributions during the measurement date - 3,715 City contributions subsequent to the measurement date 206,727 - Total 1,754,574$ 477,754$

In the year ending June 30, 2020, $206,727 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the subsequent year. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ended June 30:2020 336,196$ 2021 273,952 2022 107,144 2023 232,164 2024 120,637 Total 1,070,093$

Actuarial Assumptions-The total pension liability was determined by an actuarial valuation as of July 1, 2018, using the following actuarial assumptions, applied to all prior periods included in the measurement:

Inflation: 3% Salary increases: 3.5% to 9.0% average, including inflation Investment rate of return: 7 .5% net of pension plan investment expense

Mortality rates were based on the RP2000 combined healthy with blue collar adjustment as appropriate, with adjustments for generational mortality improvement using scale AA for healthy lives and no mortality improvement for disabled lives. The actuarial assumptions used in the July 1, 2018, valuation were based on the results of an actuarial experience study for the period July 1, 2007, to June 30, 2012. The long-term expected rate of return on pension plan investments was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense, and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation as of June 30, 2018, are summarized in the following table:

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Target Long-Term Expected

Asset Class Allocation Real Rate of ReturnFixed income 20% 4.37%Domestic equity 47% 7.01%International equity 15% 8.83%Real estate 10% 6.58%Other assets 8% 5.70%

Discount Rate-The discount rate used to measure the total pension liability was 7.5%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current contribution rate and that contributions from employers will be made at contractually required rates, determined by State statutes. Projected cash flows also assume the State of Oklahoma will continue contributing 36% of the insurance premium, as established by statute. Based on these assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Net Pension Liability to Changes in the Discount Rate-The following presents the net pension liability of the employers calculated using the discount rate of 7.5%, as well as what the Plan's net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (6.5%) or 1-percentage-point higher (8.5%) than the current rate:

1% Decrease Current Discount 1% Increase(6.5%) Rate (7.5%) (8.5%)

Employers' net pension liability 7,472,420$ 5,704,991$ 4,220,640$

Pension plan fiduciary net position - Detailed information about the pension plan’s fiduciary net position is available in the separately issued financial report of the FPRS; which can be located at www.ok.gov/fprs. Oklahoma Police Pension – Statewide Cost Sharing Plan Plan description - The City of Bethany, as the employer, participates in the Oklahoma Police Pension and Retirement Plan—a cost-sharing multiple-employer defined benefit pension plan administered by the Oklahoma Police Pension and Retirement System (OPPRS). Title 11 of the Oklahoma State Statutes, through the Oklahoma Legislature, grants the authority to establish and amend the benefit terms to the OPPRS. OPPRS issues a publicly available financial report that can be obtained at www.ok.gov/OPPRS Summary of significant accounting polices - For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Oklahoma Police Pension & Retirement System (OPPRS) and additions to/deductions from OPPRS’s fiduciary net position have been determined on the same basis as they are reported by OPPRS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

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Benefits provided - OPPRS provides retirement, disability, and death benefits to members of the plan. The normal retirement date under the Plan is the date upon which the participant completes 20 years of credited service, regardless of age. Participants become vested upon completing 10 years of credited service as a contributing participant of the Plan. No vesting occurs prior to completing 10 years of credited service. Participants’ contributions are refundable, without interest, upon termination prior to normal retirement. Participants who have completed 10 years of credited service may elect a vested benefit in lieu of having their accumulated contributions refunded. If the vested benefit is elected, the participant is entitled to a monthly retirement benefit commencing on the date the participant reaches 50 years of age or the date the participant would have had 20 years of credited service had employment continued uninterrupted, whichever is later. Monthly retirement benefits are calculated at 2.5% of the final average salary (defined as the average paid base salary of the officer over the highest 30 consecutive months of the last 60 months of credited service) multiplied by the years of credited service, with a maximum of 30 years of credited service considered. Monthly benefits for participants due to permanent disability incurred in the line of duty are 2.5% of the participants’ final average salary multiplied by 20 years. This disability benefit is reduced by stated percentages for partial disability based on the percentage of impairment. After 10 years of credited service, participants who retire due to disability incurred from any cause are eligible for a monthly benefit based on 2.5% of their final average salary multiplied by the years of service. This disability benefit is also reduced by stated percentages for partial disability based on the percentage of impairment. Effective July 1, 1998, once a disability benefit is granted to a participant, that participant is no longer allowed to apply for an increase in the dollar amount of the benefit at a subsequent date. Survivor’s benefits are payable in full to the participant’s beneficiary upon the death of a retired participant. The beneficiary of any active participant killed in the line of duty is entitled to a pension benefit. Contributions - The contributions requirements of the Plan are at an established rate determine by Oklahoma Statute and are not based on actuarial calculations. Employees are required to contribute 8% percent of their annual pay. Participating cities are required to contribute 13% of the employees’ annual pay. Contributions to the pension plan from the City were $235,728. The State of Oklahoma also made on-behalf contributions to OPPRS in the amount of $220,585 this is reported as both a revenue and an expenditure in the General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance. In the government-wide Statement of Activities, revenue is recognized for the state’s on-behalf contributions on an accrual basis of $229,067. These on-behalf payments did not meet the criteria of a special funding situation. Pension Liabilities (Asset), Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions - At June 30, 2019, the City reported an asset of $279,584 for its proportionate share of the net pension asset. The net pension asset was measured as of June 30, 2018, and the total pension liability used to calculate the net pension asset was determined by an actuarial valuation as of July 1, 2018. The City’s proportion of the net pension asset was based on the City’s contributions received by the pension plan relative to the total contributions received by pension plan for all participating employers as of June 30, 2018. Based upon this information, the City’s proportion was .5869%. For the year ended June 30, 2019, the City recognized pension expense of $197,163. At June 30, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

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As of and for the Year Ended June 30, 2019

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Deferred Outflows of Resources

Deferred Inflows of Resources

Differences between expected and actual experience 1,651$ 261,970$ Changes of assumptions 122,105 - Net difference between projected and actual earnings on pension plan investments 145,590 - Changes in proportion and differences between City contributions and proportionate share of contributions - 1,435 City contributions during the measurement date - 2,755 City contributions subsequent to the measurement date 235,728 - Total 505,074$ 266,160$

The $235,728 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability (asset) in the year ended June 30, 2020. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ended June 30:2020 145,787$ 2021 56,819 2022 (155,705) 2023 (51,129) 2024 7,414 Total 3,186$

Actuarial Assumptions-The total pension liability was determined by an actuarial valuation as of July 1, 2018, using the following actuarial assumptions, applied to all prior periods included in the measurement:

Inflation: 2.75% Salary increases: 3.5% to 10% average, including inflation Investment rate of return: 7 .5% net of pension plan investment expense Cost-of-living adjustments: Police officers eligible to receive increased benefits according to repealed

Section 50-120 of Title 11 of the Oklahoma Statutes pursuant to a court order receive an adjustment of 1/3 to 1/2 of the increase or decrease of any adjustment to the base salary of a regular police officer, based on an increase in base salary of 3.5% (wage inflation).

Mortality rates: Active employees (pre-retirement) RP-2000 Blue Collar

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Healthy Combined table with age set back 4 years with fully generational improvement using Scale AA.

Active employees (post-retirement) and nondisabled pensioners: RP-2000 Blue Collar Healthy Combined table with fully generational improvement using scale AA.

Disabled pensioners: RP-2000 Blue Collar Healthy Combined table with age set forward 4 years.

The actuarial assumptions used in the July 1, 2018, valuation were based on the results of an actuarial experience study for the period July 1, 2012, to June 30, 2017. The long-term expected rate of return on pension plan investments was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense, and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation as of June 30, 2018, are summarized in the following table:

Long-Term ExpectedAsset Class Real Rate of Return

Fixed income 4.53%Domestic equity 5.86%

International equity 8.83%Real estate 6.58%

The current allocation policy is that approximately 60% of assets in equity instruments, including public equity, long-short hedge, venture capital, and private equity strategies; approximately 25% of assets in fixed income to include investment grade bonds, high yield and non-dollar denominated bonds, convertible bonds, and low volatility hedge fund strategies; and 15% of assets in real assets to include real estate, commodities, and other strategies. Discount Rate-The discount rate used to measure the total pension liability was 7.5%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current contribution rate and that contributions from employers will be made at contractually required rates, determined by State statutes. Projected cash flows also assume the State of Oklahoma will continue contributing 14% of the insurance premium, as established by statute. Based on these assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Net Pension Liability (Asset) to Changes in the Discount Rate-The following presents the net pension liability (asset) of the employers calculated using the discount rate of 7.5%, as well as what the Plan's net pension liability (asset) would be if it were calculated using a discount rate that is 1-percentage point lower (6.5%) or 1-percentage-point higher (8.5%) than the current rate:

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As of and for the Year Ended June 30, 2019

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1% Decrease Current Discount 1% Increase(6.5%) Rate (7.5%) (8.5%)

Employers' net pension liability (asset) 1,296,902$ (279,584)$ (1,612,324)$

Pension plan fiduciary net position - Detailed information about the pension plan’s fiduciary net position is available in the separately issued financial report of the OPPRS; which can be located at www.ok.gov/OPPRS . City of Bethany 457 Deferred Compensation Plan (DC Plan) Oklahoma Municipal Retirement Fund Defined Contribution City Manager Plan – Effective January 1, 2017, the city offers a defined contribution plan to the city manager administered by OkMRF. The Plan is administered by JP Morgan Chase Bank of Oklahoma City, Oklahoma. Separate audited GAAP basis financial statements are not available. OkMRF operations are supervised by a nine-member Board of Trustees elected by the participating municipalities. The authority to establish and amend the provisions of the Plan rests with the City Commission. Benefits depend solely on amounts contributed to the plan plus investment earnings. Under the plan the employer contributed 3% of compensation through December 2017 and 4% for January through June 2018 and continuing on through June 2019. Employees may voluntarily contribute to the plan. Employees are 100% vested in the plan. During the year ended June 30, 2019, employees contributed $4,291 and the employer contributed $11,880. ICMA Retirement Deferred Compensation Plan (the ICMA Plan) – The City of Bethany makes available to all full-time employees a Section 457 deferred compensation plans. The DC Plan was created in accordance with Section 457 of the Internal Revenue Code, and permits the employees to defer a portion of their salary until future years. The deferred compensation is not available to the employee until retirement, termination, death, or unforeseeable emergency. Separate audited financial statements are not available. Funding Policy – Plan participants may contribute up to $18,500 of eligible compensation per year. During the year ended June 30, 2019, employees contributed $111,517 and the employer contributed $0 to the Plan. 13. Postemployment Healthcare Plan

Plan Description. The City sponsors Medical and prescription drug coverage to qualifying retirees and their dependents who elect to make the required contributions. Coverage is provided through fully-insured arrangements that collectively operate as a substantive single-employer defined benefit plan. A substantive plan is one in which the plan terms are understood by the employer and the plan members. This understanding is based on communication between the employer and the plan member and historical pattern of practice with regard to the sharing of benefit costs. Qualifying retirees are those employees who are eligible for immediate disability or retirement benefits under the Oklahoma Police Pension and Retirement System, Oklahoma Firefighter’s Pension and Retirement System, or the City of Bethany Retirement Plan. Retirees may continue coverage with the City by paying the carrier premium rate. Coverage is available for each of the lifetimes of retirees and their spouses. Authority to establish and amend benefit provisions

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rest with the City Council. Retirees may continue coverage with the City by paying the premium rate. Benefits are paid from general operating assets of the City. Benefits provided - The Plan covers all current retirees of the City who elected postretirement medical coverage through the City Health Plan and future retired employees of the City health plan. In accordance with administrative policy, the benefit levels are the same as those afforded to active employees; this creates an implicit rate subsidy. The benefits offered by the City to retirees include health and prescription drug benefits. The retiree retains coverage with the City, by making an election within 30 days of termination of service and have 10+ years of creditable service in with the City and are at least 55 years old at the time of termination. Police and firefighters must retire under the statewide retirement system and have 20 years of credited service. Coverage stops at age 65 for the retiree and spouse. The amount of benefit payments during fiscal year June 30, 2019 were $24,504. Employees Covered by Benefit Terms

Active Employees 131 Inactive or beneficiaries receiving benefits 12 Total 143

Total OPEB Liability – The total OPEB liability was determined based on an alternative measurement method valuation performed as of June 30, 2017. Actuarial Assumptions- The City’s total OPEB liability was determined based on an actuarial valuation prepared as of June 30, 2017, with roll forward procedures performed for June 30, 2018, using the following actuarial assumptions:

Actuarial cost method – Entry Age Discount rate – 3.58% based on the yield for 20 year municipal bonds on the measurement date Retirement age – Civilians – 55 with 10 years of service; Police and Fire 20 years of service Medical trend rates –

2019 6.02% 2020 5.99% 2025 5.86% 2030 5.99% 2035 5.87% 2040 5.33% 2045 5.15% 2050 5.03% 2060 4.87%

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As of and for the Year Ended June 30, 2019

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Changes in Total OPEB Liability - Total OPEB Liability

Balances at Beginning of Year 1,447,495$

Changes for the Year: Service cost 83,719 Interest expense 56,018 Change in assumptions (70,880) Benefits paid (24,504) Net Changes 44,353

Balances End of Year 1,491,848$

OPEB liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB – For the year ended June 30, 2019, the City recognized OPEB expenses of $108,429. At June 30, 2019, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflowsof Resources of Resources

Changes of assumptions -$ 144,927$ City Contributions subsequent to the measurement date 17,572 - Total 17,572$ 144,927$

Amounts reported as deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year Ended June 30:2020 (25,558)$ 2021 (25,558) 2022 (25,558) 2023 (25,558) 2024 (25,558)

Thereafter (17,137) (144,927)$

Sensitivity of the City’s total OPEB liability to changes in the discount rate- The following presents the City’s total OPEB liability, as well as what the City’s proportionate share of the total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (2.58 percent) or 1- percentage point higher (4.58 percent) than the current discount rate:

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

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1% Decrease ( 258%) Current Discount Rate

(3.58%) 1% Increae ( 4.58%)

Employers' total OPEB liability 1,817,131$ 1,491,848$ 1,239,946$

Sensitivity of the City’s total OPEB liability to changes in the healthcare cost trend rates - The following presents the City’s total OPEB liability, as well as what the City’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (5.90 percent decreasing to 3.87 percent) or 1- percentage point higher (7.09 percent decreasing to 5.87 percent) than the current healthcare cost trend rates:

1% Decrease 5.09% decreasing to 3.87%)

(6.09% decreasing to 4.84%)

1% Increae (7.09% decreasing to 5.87%)

Employers' total OPEB liability 1,248,204$ 1,491,848$ 1,797,979$

14. Commitments and Contingencies

Litigation The City is a party to various legal proceedings which normally occur in the course of governmental operations. The financial statements do not include accruals or provisions for loss contingencies that may result from these proceedings. State statutes provide for the levy of an ad valorem tax over a three-year period by a City Sinking Fund for the payment of any court assessed judgment rendered against the City. While the outcome of the above noted proceedings cannot be predicted, due to the insurance coverage maintained by the City and the State statute relating to judgments, the City feels that any settlement or judgment not covered by insurance would not have a material adverse effect on the financial condition of the City. Grant Programs The City of Bethany participates in various federal or state grant/loan programs from year to year. In 2019, the City’s involvement in federal and state award programs is relatively material. The grant/loan programs are often subject to additional audits by agents of the granting or loaning agency, the purpose of which is to ensure compliance with the specific conditions of the grant or loan. The City has not been notified of any noncompliance with federal or state award requirements. Any liability for reimbursement which may arise as a result of these audits cannot be reasonably determined at this time, although it is believed the amount, if any, would not be material. Improvement Districts In April 2019, the City created two Improvement Districts under the Local Development Act. The districts include the areas around Northwest 23rd Street and the undeveloped area north of Northwest 39th Expressway and east of the Lake Hefner Canal and scattered redevelopment along Northwest 39th Expressway. The districts will provide needed public improvement to stimulate private development within the areas. The projects will be financed from a combination of public and private sources, including apportionment of ad valorem and sales tax increments.

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15. Subsequent Events In December 2019, a novel strain of coronavirus was reported to have surfaced in China. The spread of the virus to the United States is reported to have begun in February 2020, causing business disruption through temporary business closures throughout the country. While the City expects this matter to negatively impact its revenue collections, the impact and duration cannot be reasonably estimated at this time.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

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REQUIRED SUPPLEMENTARY INFORMATION

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

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Budgetary Comparison Schedules (Budgetary Basis) – Year Ended June 30, 2019

GENERAL FUNDActual Variance with

Budgeted Amounts Amounts Final BudgetOriginal Final (Budget basis) Positive (Negative)

Beginning Budgetary Fund Balance: 3,011,638$ 3,011,638$ 4,889,521$ 1,877,883$ Resources (Inflows):Taxes 5,833,000 5,833,000 5,948,915 115,915 Intergovernmental 254,600 254,600 241,359 (13,241) Fees, licenses and permits 121,000 121,000 86,126 (34,874) Charges for services 479,750 479,750 446,900 (32,850) Fines and forfeitures 778,868 778,868 773,721 (5,147) Interest earned 26,000 26,000 31,758 5,758 Miscellaneous 196,875 196,875 177,594 (19,281)

Total Resources (Inflows) 7,690,093 7,690,093 7,706,373 16,280

Amounts available for appropriation 10,701,731 10,701,731 12,595,894 1,894,163

Charges to Appropriations (Outflows):

General GovernmentManagement 1,733,365 1,743,365 1,093,516 649,849 Finance 428,229 428,229 388,882 39,347 Municipal court 623,560 623,560 560,378 63,182 Engineering 170,063 172,460 172,722 (262) Administration 1,980,000 1,880,000 - 1,880,000

Community Development 576,657 686,657 636,140 50,517 Public Safety

Police 4,484,682 4,484,682 4,089,528 395,154 Fire 2,838,577 2,838,577 2,501,260 337,317

Public Works and StreetsAdministration 236,327 236,327 181,638 54,689 Streets 1,377,944 1,377,944 670,581 707,363 Maintenance 210,126 210,126 100,304 109,822

Culture and RecreationParks 910,435 910,435 657,606 252,829

Total Charges to Appropriations 15,569,965 15,592,362 11,052,555 4,539,807

Other financing sources (uses)Transfers from other funds 9,855,734 9,692,793 4,123,267 (5,569,526) Transfers to other funds (4,829,500) (4,829,500) (4,694,990) 134,510

Total other financing sources (uses) 5,026,234 4,863,293 (571,723) (5,435,016)

Ending Budgetary Fund Balance 158,000$ (27,338)$ 971,616$ 998,954$

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As of and for the Year Ended June 30, 2019

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Schedule Footnotes to Budgetary Comparison:

1. The budgetary comparison schedules and budgetary fund balance amounts are reported on a non-GAAP basis that report revenues on a cash basis, and expenditures in the period the invoice is received, except for payroll expenditures that are recorded when paid. In addition, obligations that are required to be funded from ending budgetary fund balances are subtracted from total ending budgetary fund balances to arrive at the unassigned budgetary fund balance. This presentation of unassigned fund balances on a budgetary basis is used to demonstrate compliance with Article 10, § 26 of the Oklahoma State Constitution.

2. The legal level of appropriation control is the department level within a fund. Transfers of appropriation within a fund require the approval of the City Manager. All supplemental appropriations require the approval of the City Council. Supplemental appropriations must be filed with the Office of the State Auditor and Inspector.

3. The budgetary basis differs from the modified accrual (GAAP) basis as shown in the schedule below:

Fund Balance Net Change in Fund BalanceJuly 1, 2018 Fund Balance June 30, 2019

Budget to GAAP Reconciliation:

Fund Balance - GAAP Basis $4,594,636 ($3,598,073) $996,563

Increases (Decreases): Revenues: Accounts receivable (1,349,521) (132,680) (1,482,201) State on behalf pension payments (701,285) (34,736) (736,021) Combining accounts (7,742) 33 (7,709)

Expenditures: Accrued payroll 474,579 (132,050) 342,529 Other expenditures 1,177,569 (55,135) 1,122,434 State on behalf pension payments 701,285 34,736 736,021 Fund Balance - Budgetary Basis $4,889,521 ($3,917,905) $971,616

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As of and for the Year Ended June 30, 2019

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Pension Information

Schedules of Required Supplementary InformationSCHEDULE OF THE CITY OF BETHANY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY OKLAHOMA FIREFIGHTERS PENSION & RETIREMENT SYSTEMLast 10 Fiscal Years*

2017 2018 2019

City's proportion of the net pension liability 0.4666469% 0.4746469% 0.5068200%

City's proportionate share of the net pension liability 5,701,081$ 5,969,747$ 5,704,991$

City's covered-employee payroll 1,305,306$ 1,330,221$ 1,503,888$

City's proprotionate share of the net pension liability as a percentage of its covered-employee payroll 437% 449% 379%

Plan fiduciary net position as a percentage of the total pension liability 64.87% 66.61% 70.73%

*The amounts present for each fiscal year were determined as of 6/30

Notes to Schedule:

Only the previous three fiscal years are presented because 10-year data is not yet available.

SCHEDULE OF CITY CONTRIBUTIONSOKLAHOMA FIREFIGHTERS PENSION & RETIREMENT SYSTEMLast 10 Fiscal Years

2015 2016 2017 2018 2019

Statutorially required contribution 179,255$ 182,743$ 186,231$ 210,544$ 206,728$

Contributions in relation to the statutorially required contribution 179,255 182,743 186,231 210,544 206,728

Contribution deficiency (excess) -$ -$ -$ -$ -$

City's covered-employee payroll 1,280,394$ 1,305,306$ 1,330,221$ 1,503,888$ 1,476,625$

Contributions as a percentage of covered-employee payroll 14.00% 14.00% 14.00% 14.00% 14.00%

Notes to Schedule:

Only the previous five fiscal years are presented because 10-year data is not yet available.

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SCHEDULE OF THE CITY OF BETHANY PORTIONATE SHARE OF THE NET PENSION LIABILITY (ASSET)OKLAHOMA POLICE PENSION & RETIREMENT SYSTEMLast 10 Fiscal Years*

2017 2018 2019

City's proportion of the net pension liability (asset) 0.5536% 0.5509% 0.5869%

City's proportionate share of the net pension liability (asset) 847,805$ 42,373$ (279,584)$

City's covered-employee payroll 1,591,163$ 1,642,700$ 1,790,307$

City's proprotionate share of the net pension liability (asset) as a percentage of its covered-employee payroll 53.28% 2.58% -15.62%

Plan fiduciary net position as a percentage of the total pension liability 93.50% 99.68% 101.89%

*The amounts present for each fiscal year were determined as of 6/30

Notes to Schedule:

Only the previous three fiscal years are presented because 10-year data is not yet available.

SCHEDULE OF CITY CONTRIBUTIONSOKLAHOMA POLICE PENSION & RETIREMENT SYSTEMLast 10 Fiscal Years

2015 2016 2017 2018 2019

Statutorially required contribution 195,488$ 206,851$ 213,551$ 232,740$ 235,728$

Contributions in relation to the statutorially required contribution 198,160 200,614 213,551 232,740 235,728

Contribution deficiency (excess) (2,672)$ 6,237$ -$ -$ -$

City's covered-employee payroll 1,503,757$ 1,591,163$ 1,642,700$ 1,790,307$ 1,813,284$

Contributions as a percentage of covered-employee payroll 13.18% 12.61% 13.00% 13.00% 13.00%

Notes to Schedule:

Only the previous five fiscal years are presented because 10-year data is not yet available.

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Required Supplementary InformationOklahoma Municipal Retirement Fund

Schedule of Changes in Net Pension Liability (Asset) and Related Ratios Last Five Fiscal Years

2015 2016 2017 2018 2019Total pension liability

Service cost 350,458$ 385,355$ 504,132$ 525,983$ 548,968$ Interest 1,732,533 1,759,621 1,761,976 1,829,496 1,876,797 Changes of benefit terms - - - 821 - Differences between expected and actual experience - (665,220) (288,129) (213,851) (89,986) Changes of assumptions - - - 522,579 - Benefit payments, including refunds of member contributions (952,501) (1,829,907) (1,054,351) (1,161,143) (1,336,277)

Net change in total pension liability 1,130,490 (350,151) 923,628 1,503,885 999,502

Total pension liability - beginning 22,472,174 23,602,663 23,252,512 24,176,140 25,680,025 Total pension liability - ending (a) 23,602,664$ 23,252,512$ 24,176,140$ 25,680,025$ 26,679,527$

Plan fiduciary net positionContributions - employer 537,682$ 583,840$ 536,856$ 558,723$ 481,380$ Contributions - member 150,355 153,204 157,696 164,120 181,058 Net investment income 3,380,397 650,013 203,962 2,815,616 1,852,623 Benefit payments, including refunds of member contributions (952,501) (1,829,907) (1,054,351) (1,161,143) (1,336,277) Administrative expense (49,979) (48,861) (45,845) (49,866) (52,417) Other - - - - -

Net change in plan fiduciary net position 3,065,954 (491,711) (201,682) 2,327,450 1,126,367

Plan fiduciary net position - beginning 20,616,812 23,682,766 23,191,055 22,989,373 25,316,823 Plan fiduciary net position - ending (b) 23,682,766$ 23,191,055$ 22,989,373$ 25,316,823$ 26,443,190$

Net pension liability (asset) - ending (a) - (b) (80,102)$ 61,457$ 1,186,767$ 363,202$ 236,337$

Plan fiduciary net position as a percentage ofthe total pension liability 100.34% 99.74% 95.09% 98.59% 99.11%

Covered employee payroll 3,256,228$ 3,149,951$ 3,296,442$ 3,481,527$ 3,916,031$

Net pension liability (asset) as a percentage of covered- -2.46% 1.95% 36.00% 10.43% 6.04%employee payroll

*The amounts present for each fiscal year were determined as of 6/30

Notes to Schedule:

Only the previous five fiscal years are presented because 10-year data is not yet available.

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

69

Required Supplementary InformationOklahoma Municipal Retirement Fund

Schedule of Employer Contributions Last Five Fiscal Years

2015 2016 2017 2018 2019

Actuarially determined contribution 583,839$ 536,856$ 537,293$ 478,931$ 462,833$

Contributions in relation to the actuarially 583,839 536,856 537,293 483,625 464,433 determined contribution

Contribution deficiency (excess) -$ -$ -$ (4,694)$ (1,600)$

Covered employee payroll 3,330,517$ 3,296,442$ 3,481,527$ 3,916,031$ 4,128,749$

Contributions as a percentage of covered-employee payroll 17.53% 16.29% 15.43% 12.35% 11.25%

Notes to Schedule:

1. Only the previous five fiscal years are presented because 10-year data is not yet available.

2. Latest Valuation Date: July 1, 2018

3. Actuarially determined contribution rate is calculated as of July 1, 2018July 2018 through June 2019 contributions were at a rate of 11.21%.

4. Methods and assumptions used to determine contribution rates:Actuarial cost method - Entry age normalAmortization method - Level percent of payroll, closedRemaining amortization period - 29 yearsAsset valuation method - Actuarial:

Smoothing period - 4 yearsRecognition method - Non-asymptoticCorridor - 70% - 130%

Salary increases - 4.00% to 7.42% (varies by attained age)Investment rate of return - 7.50%

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

70

Schedule of Changes in Total OPEB Liability and Related Ratios

Postemployment Health Insurance Implcit Rate Subsidy Plan

2018 2019

Total OPEB Liability

Service cost 83,719$ 83,719$

Interest 40,545 56,018

Changes in assumptions (115,440) (70,880)

Experience Gain/(Loss) - -

Benefit payments (31,435) (24,504)

Net change in total OPEB liability (22,611) 44,353

Balances at Beginning of Year 1,470,106 1,447,495

Balances End of Year 1,447,495$ 1,491,848$

Covered employee payroll 10,760,000$ 7,418,658$

Total OPEB liability as a percentage of covered-

employee payroll 13.45% 20.11%

Notes to Schedule:

Only two fiscal years are presented because 10-year data is not yet available

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

71

OTHER SUPPLEMENTARY INFORMATION

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

72

Combining Balance Sheet – General Fund Accounts - June 30, 2019

GENERAL FUND

PREPAID INSPECTION

ACCOUNTPERFORMANCE

BOND ACCOUNT COURT ACCOUNTCLEET AND OSBI

ACCOUNTTOTAL GENERAL

FUNDASSETSCash and cash equivalents 651,449$ 25,412$ 27,863$ 822,031$ 50,561$ 1,577,316$ Investments 346,874 - - - - 346,874 Receivables: Accounts receivable 677,635 - - - - 677,635 Due from other funds 5,743 - - - - 5,743 Due from other accounts 767,243 - - 41,843 - 809,086 Taxes receivable, net 717,085 - - - - 717,085 Interest 441 - - - - 441 Other receivables 87,040 - - - - 87,040

Total assets 3,253,510$ 25,412$ 27,863$ 863,874$ 50,561$ 4,221,220$

LIABILITIES, DEFERRED INFLOWS AND FUND BALANCESLiabilities:

Accounts payable and accrued liabilities 181,222$ -$ 27,863$ 89,482$ 8,158$ 306,725$ Wages payable 342,529 - - - - 342,529 Due to other funds 1,098,047 - - - - 1,098,047 Escrow liability - 25,412 - - - 25,412 Due to other accounts - - - 766,683 42,403 809,086

Total liabilities 1,621,798 25,412 27,863 856,165 50,561 2,581,799

DEFERRED INFLOWS OF RESOURCESDeferred revenue 642,858 - - - - 642,858

Fund balances:Restricted 319,642 - - - - 319,642 Assigned 669,212 - - - - 669,212 Unassigned - - - 7,709 - 7,709

Total fund balances 988,854 - - 7,709 - 996,563 Total liabilities, deferred inflows and fund balances 3,253,510$ 25,412$ 27,863$ 863,874$ 50,561$ 4,221,220$

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

73

Combining Schedule of Revenues, Expenditures, and Changes in Fund Balance – General Fund Accounts – Year Ended June 30, 2019

General Fund

PREPAID INSPECTION

ACCOUNTPERFORMANCE

BOND ACCOUNTCOURT

ACCOUNT

CLEET AND OSBI

ACCOUNT

TOTAL GENERAL

FUNDREVENUESTaxes 5,199,240$ -$ -$ -$ -$ 5,199,240$ Intergovernmental 993,582 - - - - 993,582 Charges for services 443,835 - - - - 443,835 Fines and forfeitures 1,200,983 - - - - 1,200,983 Licenses and permits 86,126 - - - - 86,126 Investment income 34,735 - - - - 34,735 Miscellaneous 202,655 - - - - 202,655 Total revenues 8,161,156 - - - - 8,161,156

EXPENDITURESCurrent:

General government 2,084,268 - - 33 - 2,084,301 Public safety 7,227,976 - - - - 7,227,976 Public works and streets 919,556 - - - - 919,556 Culture and recreation 629,870 - - - - 629,870 Community development 626,832 - - - - 626,832

Capital Outlay 202,377 - - - - 202,377

Total expenditures 11,690,879 - - 33 - 11,690,912

Excess (deficiency) of revenues over expenditures (3,529,723) - - (33) - (3,529,756)

OTHER FINANCING SOURCES (USES)Transfers in 4,123,268 - - - - 4,123,268 Transfers out (4,191,585) - - - - (4,191,585) Total other financing sources and uses (68,317) - - - - (68,317)

Net change in fund balances (3,598,040) - - (33) - (3,598,073)

Fund balances - beginning 4,586,894 - - 7,742 - 4,594,636

Fund balances - ending 988,854$ -$ -$ 7,709$ -$ 996,563$

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

74

Combining Balance Sheet - Non-Major Governmental Funds - June 30, 2019

DEBT SERVICE FUND

Public Safety Fund E911 FUND CDBG FUND JUVENILE FUND

CEMETERY FUND

BETHANY DEVELOPMENT

AUTHORITY

BETHANY ECONOMIC DEVELOPMENT

AUTHORITYG.O. BOND

SINKING FUNDSTREET/PARK

CIP FUNDCAPITAL

IMPROVEMENT FUND TOTALSASSETSCash and cash equivalents 91,637$ 96,830$ -$ 180,225$ 62,850$ -$ 466,524$ 279,248$ 47,997$ 626,101$ 1,851,412$ Investments - - - - - - - - - 244,794 244,794 Due from other governments 4,682 7,398 - - - - - 22,027 - 103,723 137,830 Due from other funds - - - 3,291 - - 3 4,265 - 727,899 735,458 Interest Receivable - - - - - - - - - 722 722

Total assets 96,319$ 104,228$ -$ 183,516$ 62,850$ -$ 466,527$ 305,540$ 47,997$ 1,703,239$ 2,970,216$

LIABILITIES, DEFERRED INFLOWS AND FUND BALANCESLiabilities:

Accounts payable and accrued liabilities 846$ -$ -$ -$ 8,010$ 10,042$ -$ -$ -$ 50,174$ 69,072 Due to other funds - - 4,495 - - 20,569 5,743 - - - 30,807 Wages payable - - - - - - 1,328 - - - 1,328

Total liabilities 846 - 4,495 - 8,010 30,611 7,071 - - 50,174 101,207

Deferred Inflows:Deferred revenue - - - - - - - 17,057 - - 17,057

Fund balances:Restricted 95,473 104,228 - 183,516 54,840 - 459,456 288,483 - 1,653,065 2,839,061 Unassigned (deficit) - - (4,495) - - (30,611) - 47,997 - 12,891

Total fund balances 95,473 104,228 (4,495) 183,516 54,840 (30,611) 459,456 288,483 47,997 1,653,065 2,851,952

Total liabilities, deferred inflows and fund balances 96,319$ 104,228$ -$ 183,516$ 62,850$ -$ 466,527$ 305,540$ 47,997$ 1,703,239$ 2,970,216$

SPECIAL REVENUE FUNDS CAPITAL PROJECT FUNDS

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

75

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance – Nonmajor Governmental Funds – Year Ended June 30, 2019

DEBT SERVICE FUND

PUBLIC SAFETY FUND E911 FUND CDBG FUND JUVENILE FUND

CEMETERY FUND

BETHANY DEVELOPMENT

AUTHORITY

BETHANY ECONOMIC DEVELOPMENT

AUTHORITYG.O. BOND

SINKING FUNDSTREET/PARK

CIP FUND

CAPITAL IMPROVEMENT

FUND TOTALSREVENUESTaxes -$ 47,751$ -$ -$ -$ -$ -$ 598,039$ -$ 799,493$ 1,445,283$ Intergovernmental 35,953 - - - - - - - - - 35,953 Charges for services 78,613 - - - 8,350 600 - - - - 87,563 Investment income - - - - - - 1,139 1 12 4,100 5,252 Fines and forfeitures - - - 2,188 - - - - - - 2,188 Miscellaneous 15,181 - - - - - - - - 12,700 27,881

Total revenues 129,747 47,751 - 2,188 8,350 600 1,139 598,040 12 816,293 1,604,120

EXPENDITURESCurrent:

General government - - - 964 - - - - - - 964 Public safety 71,583 2,323 - - - - - - - - 73,906 Economic development - - - - - 122,972 7,141 - - - 130,113

Capital Outlay - - - - 231,342 - 19,282 - - 212,432 463,056 Debt Service

Principal retirement - - - - - - - 430,000 - - 430,000 Interest and fiscal charges - - - - - - - 168,275 - - 168,275

Total Expenditures 71,583 2,323 - 964 231,342 122,972 26,423 598,275 - 212,432 1,266,314

Revenues over (under) expenditures 58,164 45,428 - 1,224 (222,992) (122,372) (25,284) (235) 12 603,861 337,806

OTHER FINANCING SOURCES (USES)Transfers in - - - - - 64,500 65,000 - - - 129,500 Transfers out (350,000) (6,757) - - - - - - - (1,275,642) (1,632,399)

Total other financing sources (uses) (350,000) (6,757) - - - 64,500 65,000 - - (1,275,642) (1,502,899)

Net change in fund balances (291,836) 38,671 - 1,224 (222,992) (57,872) 39,716 (235) 12 (671,781) (1,165,093)

Fund balances - beginning 387,309 65,557 (4,495) 182,292 277,832 27,261 419,740 288,718 47,985 2,324,846 4,017,045

Fund balances - ending 95,473$ 104,228$ (4,495)$ 183,516$ 54,840$ (30,611)$ 459,456$ 288,483$ 47,997$ 1,653,065$ 2,851,952$

SPECIAL REVENUE FUNDS CAPITAL PROJECT FUNDS

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

76

Combining Schedule of Net Position – Public Works Authority Accounts – June 30, 2019

BPWA METER DEPOSIT TotalASSETS

Current assets: Cash and cash equivalents 1,371,782$ -$ 1,371,782$ Cash and cash equivalents, restricted 1,060,657 499,593 1,560,250 Investments 1,192,397 - 1,192,397 Accounts receivable, net 483,273 - 483,273 Other receivable 392,528 - 392,528 Accrued interest receivable 3,547 - 3,547 Due from other funds 387,653 - 387,653

Total current assets 4,891,837 499,593 5,391,430

Non-current assets: Investment in joint venture 4,631,900 - 4,631,900 Capital assets:

Land, construction in progress, and water rights 3,026,654 - 3,026,654 Other capital assets, net of accumulated depreciation 23,716,616 - 23,716,616 Total non-current assets 31,375,170 - 31,375,170

Total assets 36,267,007 499,593 36,766,600

DEFERRED OUTFLOW OF RESOURCESDeferred amounts related to pension 907,809 - 907,809 Deferred amounts related to OPEB 1,230 - 1,230

Total deferred outflows of resources 909,039 - 909,039

LIABILITIESCurrent liabilities:

Accounts payable and accrued liabilities 381,246 - 381,246 Wages payable 78,661 - 78,661 Accrued interest payable 99,600 - 99,600 Accrued compensated absences 11,352 - 11,352 Refundable deposits - 49,679 49,679 Notes payable 1,087,644 - 1,087,644

Total current liabilities 1,658,503 49,679 1,708,182

Non-current liabilities:Accrued compensated absences 102,172 - 102,172 Net pension liability 137,448 - 137,448 Total OPEB liability 104,429 - 104,429 Refundable deposits - 448,353 448,353 Notes payable 10,666,521 - 10,666,521

Total non-current liabilities 11,010,570 448,353 11,458,923 Total liabilities 12,669,073 498,032 13,167,105

DEFERRED INFLOW OF RESOURCESDeferred amounts related to pensions 452,312 - 452,312 Deferred amounts related to OPEB 10,145 - 10,145

Total deferred inflows of resources 462,457 - 462,457

NET POSITIONNet investment in capital assets 15,409,052 - 15,409,052 Restricted for debt service 541,110 - 541,110 Unrestricted 8,094,354 1,561 8,095,915

Total net position 24,044,516$ 1,561$ 24,046,077$

Bethany Public Works Authority Accounts

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

77

Combining Schedule of Revenues, Expenses and Changes in Net Position – Public Works Authority Accounts - Year Ended June 30, 2019

BPWA METER DEPOSIT TotalREVENUES

Charges for services 7,189,623$ -$ 7,189,623$

Total operating revenues 7,189,623 - 7,189,623

OPERATING EXPENSES Personal services 2,084,786 - 2,084,786 Materials and supplies 768,359 - 768,359 Other services and charges 2,549,879 - 2,549,879 Depreciation expense 1,057,682 - 1,057,682

Total operating expenses 6,460,706 - 6,460,706

Operating income 728,917 - 728,917

NON-OPERATING REVENUES (EXPENSES) Investment income 336,658 702 337,360 Miscellaneous 171,870 - 171,870 Interest expense and fiscal charges (315,304) - (315,304)

Total non-operating revenue (expenses) 193,224 702 193,926

Income before contrbutions and transfers 922,141 702 922,843

Captial contributions 14,823 - 14,823 Transfers in 5,337,727 - 5,337,727 Transfers out (3,766,511) - (3,766,511)

Change in net position 2,508,180 702 2,508,882

Total net position - beginning, restated 21,536,336 859 21,537,195

Total net position - ending 24,044,516$ 1,561$ 24,046,077$

Bethany Public Works Authority Accounts

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CITY OF BETHANY, OKLAHOMA ANNUAL FINANCIAL REPORT

As of and for the Year Ended June 30, 2019

78

INTERNAL CONTROL AND COMPLIANCE INFORMATION

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Elfrink and Associates, PLLC Certified Public Accountants

7712 South Yale Avenue, Suite 215 918-361-2133Tulsa, OK, 74136 [email protected]

Members of the AICPA and OSCPA Government Accounting and Auditing

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Honorable Mayor and City Council City of Bethany, Oklahoma

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Bethany, Oklahoma (“City”), as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise City’s basic financial statements, and have issued our report thereon dated June 30, 2020.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did identify certain deficiencies in internal control, described in the accompanying schedule of findings and responses that we consider to a material weakness. [2019-01}.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Elfrink and Associates, PLLC

Tulsa, Oklahoma June 30, 2020

80

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CITY OF BETHANY, OKLAHOMA

FISCAL YEAR ENDED JUNE 30, 2019

SCHEDULE OF FINDINGS AND RESPONSES

This schedule is presented as an addendum to accompany the “Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards”. Consideration of items listed should be made in conjunction with that report.

2019-01 – Water and Sewer Rate Tables

CONDITION: We performed a review of a random sample of 40 meter bill calculations for the month of June 2019 and, based on the water consumption shown as well as the rate tables provided by management, calculated the expected bill amount and compared it to the actual bill amount. 36 of the 40 records showed sewer charges in the month of June 2019. Of the 36, 16 accounts showed sewer consumption higher than water consumption and 7 accounts showed sewer consumption lower than water consumption. According to the utility billing clerk, sewer billings are based upon an average of 5,000 gallons usage until the customer establishes their own average usage based upon the December, January, and February actual usage. We did not see Council authorization for this practice in the sewer rate tables.

CRITERIA: City Code 50.02(C)(1) states “The City Council shall, by resolution, approve and set an effective date for any water rate structure or sewer user fee structure before it shall become effective”.

CAUSE OF CONDITION: Due to turnover in City personnel and staff shortages as well as potentially unclear direction to the staff, the conditions may have developed over time.

POTENTIAL EFFECT OF CONDITION: Utility rates could be applied incorrectly and/or inconsistently. A customer could be overcharged or undercharged.

RECOMMENDATION: Utility billing procedures should be reviewed, documented, and compared to the policies approved by the City Council. A reference guide for office personnel establishing new customers should be developed. Existing accounts should be reviewed to assure that the rates are consistent with those approved by the City Council and applied evenly to all similar customers.

RESPONSE: Management is aware of the policy of basing sewer billing on a three-month winter water usage average and using a 5,000-gallon average in the absence of an established winter average. This has been the policy for many years. The current rate resolution does not include this policy, and we will present the City Council with a resolution to reflect this procedure.

81

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ORDINANCE NO. 1992

AN ORDINANCE AMENDING THE COMPREHENSIVE PLAN AND ZONING

ORDINANCES AND MAP OF THE CITY OF BETHANY, OKLAHOMA, BY CHANGING

FROM C-G, COMMERCIAL GENERAL TO I-L, INDUSTRIAL LIGHT. THE PROPERTY

DESCRIBED AS 7200 NW 23rd (NORTH SIDE) BETHANY, OKLAHOMA COUNTY,

OKLAHOMA AS MORE PARTICULARLY DESCRIBED HEREINAFTER AND

DECLARING AN EMERGENCY.

BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BETHANY:

Section 1. The following-described real estate situated in the City of Bethany, Oklahoma

County, Oklahoma, to-wit:

LEGAL DESCRIPTION: A tract of land being a part of Lot One (1), Block One (1) of

CARLSON FARMS, SECTION 1, an addition to the City of Bethany, Oklahoma County,

Oklahoma, according to the recorded plat thereof, being more particularly described as follows:

COMMENCING at the Southwest corner of said Lot One (1); THENCE North 00˚06’09” West,

along the West line of said Lot One (1), a distance of 265.95 feet to the POINT OF

BEGINNING; THENCE continuing North 00˚06’09” West, along said West line, a distance of

447.43 feet to the Northwest corner of said Lot One (1); THENCE North 89˚27’38” East, along

the North line of said Lot One (1), a distance of 400.00 feet to the Northeast corner of said Lot

One (1); THENCE South 00˚06’10” East, along the East line of said Lot One (1), a distance of

450.48 feet; THENCE South 89˚53’51” West, perpendicular to said West line, a distance of

399.99 feet to the POINT OF BEGINNING. Said tract of land containing 179,578 square feet or

4.1225 acres, more or less. The basis of bearing for the above-described tract of land is the West

line of said Lot One (1) having a platted bearing of North 00˚06’09” West.

is hereby included in, added to, and made part of the district set aside from C-G,

COMMERCIAL GENERAL TO I-L, INDUSTRIAL LIGHT use, and the Clerk of the City of

Bethany is hereby authorized and directed to correct the official comprehensive plan and zoning

map of the City of Bethany, Oklahoma, to conform thereto.

Section 2. It being immediately necessary for the preservation of the public peace,

health, safety, and welfare the City of Bethany and the inhabitants thereof that this ordinance be

put into full force and effect, an emergency is hereby declared to exist by reason whereof this

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ordinance shall be in full force and effect from and after its passage and approval.

***END***

The undersigned hereby certify that the foregoing ordinance was introduced before the

Bethany Planning and Zoning Commission on July 2, 2020, and the Bethany City Council on

the 21st of July, 2020, and was duly adopted and approved by the Mayor and City Council of the

City of Bethany on the 21st of July, 2020, after public hearing, and after compliance with notice

requirements of the Open Meeting Law (25 OSA, Sections 301, et seq.).

________________________________

MAYOR

ATTEST:

________________________________

CITY CLERK

Approved as to form and legality on ____________________.

________________________________

CITY ATTORNEY

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Agenda: 07/21/2020 Item : 3

BETHANY CITY COUNCIL

From: John D. Shugart

Date: June 22, 2020

Subject: Consideration and Possible Action Approving a Resolution That Approves the June

28, 2018 Weighted Voting Amendment to Agreement Creating the 9-1-1 Association

of Central Oklahoma Governments

BACKGROUND

The 9-1-1 ACOG Board of Directors approved a change in the weighted voting of members. The

previous weighted vote was based on the number of landlines located in each local government. The

newly approved method is based on population.

The attached resolution ratifies the action of the 9-1-1 ACOG Board of Directors as required by

agreement creating the association. This action is necessary to legally complete the required

amendment process.

RECOMMENDATION

1. Approve the resolution as presented and authorize the Mayor to sign the document on behalf of

the City of Bethany.

ADDITIONAL COMMENTS

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1

RESOLUTION NO. 1602

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BETHANY, OKLAHOMA

APPROVING THE JUNE 28, 2018 WEIGHTED VOTING AMENDMENT TO

AGREEMENT CREATING THE 9-1-1 ASSOCIATION OF CENTRAL OKLAHOMA

GOVERNMENTS

WHEREAS, The agreement creating the 9-1-1 ASSOCIATION OF CENTRAL

OKLAHOMA GOVERNMENTS may be altered, amended, or otherwise modified pursuant to a

majority vote of a quorum of the Board, provided such amendment, alteration or modification shall

be ratified by a majority of the members and approved by the Attorney General prior to its

becoming effective; and

WHEREAS, the Weighted Voting Amendment was approved by the 9-1-1 ACOG Board

of Directors on June 28, 2018 and ratified by the 9-1-1 ACOG Board of Directors on December

13, 2018; however, was not previously ratified by this City prior to the Attorney General’s

approval on January 28, 2019.

NOW THEREFORE BE IT RESOLVED by the City Council of the City of Bethany that

it does, hereby approve this 21st day of July , 2020, the Weighted Voting Amendment,

with said Amendment being approved by the 9-1-1 ACOG Board of Directors June 28, 2018 and

Ratified by the 9-1-1 ACOG Board of Directors December 13, 2018.

***END***

The foregoing resolution was duly adopted and approved by the Mayor and City Council

of the City of Bethany, Oklahoma on the 21st day of July 2020, after compliance with notice

requirements of the Open Meeting Law (25 OSA, Sections 301, et seq).

_____________________________________

KP Westmoreland, Mayor

ATTEST:

_____________________________________

Michael Vaughn, City Clerk

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2

Approved as to form and legality:

____________________________________

Claudia Conner, City Attorney

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Agenda: 07/21/2020 Item: 4

BETHANY CITY COUNCIL

From: John D. Shugart

Date: July 16, 2020

Subject: Consideration and Possible Action Approving Resolution Encouraging the Use of

Masks During the Covid-19 Pandemic

BACKGROUND

Mayor Westmoreland asks that you consider the attached resolution encouraging the use of masks

during this covid-19 pandemic.

I certainly agree that all persons should take all appropriate precautions including wearing a mask or

some type of facial cover during these times. Social distancing, frequent hand washing, avoiding

crowds and wearing a mask are all CDC recommendations.

RECOMMENDATION

1. Approve the resolution as presented

ADDITIONAL COMMENTS

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RESOLUTION NO. 1603

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BETHANY, OKLHOMA

ENCOURAGING THE USE OF MASKS DURING THE COVID-19 PANDEMIC

WHEREAS, the city of Bethany continues to be in a State of Emergency due to the

COVID-19 pandemic; and

WHEREAS, the Oklahoma Department of Health reports significant increases in the

number of cases of infection; and

WHEREAS, the Centers for Disease Control and numerous other authorities recommend

the use of face coverings to curb the spread of COVID-19.

NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Bethany,

Oklahoma as follows:

1. The City Council recognizes the right and responsibility of individuals to take

precautions as they see fit, the City of Bethany strongly encourages all persons

to wear facial coverings in addition to practicing social distancing while in any

public area in the city until such time as the pandemic subsides.

2. Additionally, the City of Bethany firmly supports the right of businesses to require

facial coverings and social distancing within their establishment and the right of

any business to expel or refuse entry to persons who do not comply with said

requirements.

***END***

The foregoing resolution was duly adopted and approved by the Mayor and City Council

of the City of Bethany, Oklahoma on the 21st day of July 2020, after compliance with notice

requirements of the Open Meeting Law (25 OSA, Sections 301, et seq).

__________________________________

KP Westmoreland, Mayor

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ATTEST:

__________________________________

Michael Vaughn, City Clerk

Approved as to form and legality:

__________________________________

Claudia Conner, City Attorney

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Agenda: 07/21/2020 Item : 5

BETHANY CITY COUNCIL

From: John D. Shugart

Date: July 15, 2020

Subject: Consideration and Possible Action Approving Agreement between the City of

Bethany and IAFF Local 2085

BACKGROUND

The IAFF Local 2085 rejected our last offer. IAFF Local 2085 instead desires to roll over their

contract with only a change in the dates.

I recommend that you accept their offer. City Management will use the salary savings from unfilled

positions to cover any difference in the step raises that were the only issue during our negotiations.

RECOMMENDATION

1. Approve the agreement as presented and authorize the Mayor to sign the document on behalf of

the City of Bethany.

ADDITIONAL COMMENTS

lwarner
Typewritten Text
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AGREEMENT

BETWEEN THE

CITY OF BETHANY, OKLAHOMA

AND

THE INTERNATIONAL ASSOCIATION

OF FIREFIGHTERS LOCAL 2085

FISCAL YEAR 2021

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TABLE OF CONTENTS

PAGE

1. Preamble……………..…………………………………................... 4

2. Scope of Agreement…………………………………..................... 4

3. Authority and Term………………………………………………….. 4

4. Recognition………………………………………………………...... 5

5. Mutual Responsibility……………………………………………….. 5

6. Grievance Procedure……………………………………………….. 6

7. Management Rights and Responsibilities………………………… 8

8. Union Rights and Responsibilities…………………………………. 10

9. Wages………………………………………………………………… 10

10. Longevity…………………………………………………………...... 11

11. Uniform Policy……………………………………………………….. 12

12. Overtime and Call Back…………………………………………….. 15

13. Working Out of Classification………………………………………. 16

14. Insurance……………………………………………………………... 16

15. Incentive Pay…………………………………………………………. 17

16. Annual Leave………………………………………………………… 18

17. Sick Leave……………………………………………………………. 18

18. Personal Leave Bank……………………………………………….. 19

19. Emergency Leave…………………………………………………… 20

20. Military Leave……………………………………………….………... 20

21. Seniority…………………………………………………...………….. 21

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TABLE OF CONTENTS, CONT...

PAGE

22. Personnel Reduction………………………………………………... 21

23. Time Exchange……………………………………………………… 22

24. Dues Check Off……………………………………………………… 22

25. Bulletin Boards and Negotiations………………………………….. 23

26. Prohibition of Strikes………………………………………………… 24

27. Performance Evaluation…………………………………................ 25

28. Manning……………………………………………………................ 25

29. Savings Clause………………………………………………….…… 25

30. Legal Challenges…………………………………………….…….... 25

31. Smoking……………………………………………………….……… 26

32. Driver and Captain Promotion Selection………………….………. 26

33. Time Off For Union Business……………………………….……… 31

34. Risk Management…………………………………………………… 31

35. Tuition Reimbursement……………………………………………... 31

36. Promotion Increase………………………………………................ 34

37. Training Incentive Pay………………………………………………. 34

38. Condition of Employment…………………………………………… 35

39. Drug Testing Policy…………………………………………………. 35

40. Employee Evaluations………………………………………………. 36

Addendum A……………….....………………………………………………..... 38

Addendum B................................................................................................. 39

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Page | 4

1. PREAMBLE

The following Agreement between the City of Bethany, Oklahoma, a municipal corporation, hereinafter referred to as Employer and Local 2085, International Association of Fire Fighters, AFL-CIO/CLC, hereinafter referred to as Union, is recorded in written form to meet the requirements set forth in Title 11, Section 51-101, et, seq. of the Oklahoma Statutes, which requires the execution of a written contract, incorporating any agreement reached. The intent of this agreement is to:

A. Assure the efficient and uninterrupted performance of the municipal fire

service in the public interest. B. Provide an orderly procedure for the resolution of disputes concerning the

Agreement’s interpretation.

2. SCOPE OF THE AGREEMENT

The parties acknowledge that during the negotiations which preceded this

Agreement, each had the unlimited right and opportunity to make demands and proposals with respect to any subject or matter and that the understandings and agreements arrived at by the parties after the exercise of that right and opportunity are set forth in this Agreement. Therefore, for the life of this Agreement, the Employer and the Union each voluntarily and unqualifiedly waives the right, and each agrees that the other shall not be obligated, to negotiate collectively with respect to any subject or matter referred to, or covered in this Agreement, or with respect to any subject or matter not specifically referred to or covered in this Agreement, even though such subjects or matters may not have been within the knowledge or contemplation of either or both of the parties at the time they negotiated and signed this Agreement.

3. AUTHORITY AND TERM

Section 1 The Employer and Union have, by these Presents, reduced to writing

the collective bargaining agreement resulting from negotiations entered into by the Employer and the Union.

Section 2 This Agreement shall be effective as of July 1, 2020, and shall remain

in full force and effect until the 30th day of June, 2021. Section 3 The term of the Agreement shall not exceed one (1) year.

Section 4 Whenever matters requiring appropriations of moneys by the Employer are included as a matter of collective bargaining, it

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Page | 5

shall be the obligation of the bargaining agent to serve written notice of request for collective bargaining on the Employer at least one hundred twenty (120) days before the last day on which moneys can be appropriated by the Employer to cover the contract period which is the subject of the collective bargaining procedure.

Section 5 It shall be the obligation of the Employer and the Union to meet at

reasonable times and confer in good faith within the (10) days after receipt by the Employer of written notice from the Union requesting a meeting for collective bargaining purposes.

Section 6 In the event the Union and Employer are unable, within thirty (30)

days from and including the date of the first meeting, to reach an agreement, any and all unresolved arbitral issues may be submitted to arbitration on the request of either party.

4. RECOGNITION

The Employer recognizes the International Association of Fire Fighters, Local

2085, as the exclusive bargaining agent, for the purposes of negotiating wages, hours and other conditions of employment. The Employer and Union agree that the following personnel shall be excluded from the Bargaining Unit:

A. Fire Chief B. Designated Administrative Assistant C. Probationary Fire Fighters D. Civilian Employees

5. MUTUAL RESPONSIBILITY

Nothing in this Agreement shall be interpreted as diminishing the obligation of both parties to ensure that employees are treated without regard to status of Union membership or political affiliation.

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6. GRIEVANCE PROCEDURE

Section 1 A grievance is a controversy or dispute between the Union and the

Employer involving the interpretation, enforcement or application of a specific provision of this Agreement.

Section 2 It is the intent of the parties to this Agreement to prevent grievances

and to settle any which may occur as fairly and as promptly as practical. Therefore, it is agreed that there should be time limits between the initiation of a grievance and its occurrence and between steps of the grievance procedure and the time in which each answer must be given. The times indicated by these provisions may be extended only by written mutual agreement of the parties. If the aggrieved party fails to pursue any grievance within the time limits provided, the grievance shall be considered waived and settled and the grievant shall have no further right to continue the grievance.

Section 3 The Union President may report an impending grievance to the Fire

Chief in an effort to forestall its occurrence. The failure of the Fire Chief or his officers to act upon information of an impending grievance shall not be deemed an event constituting said grievance.

Section 4 An employee or Union grievance shall be processed according to the

procedures set forth in this article. Section 5 Within ten (10) business days from the occurrence of events, which

constitute a grievance, the employee affected or his Union representative shall meet with his shift officer to discuss the nature and basis of the grievance. The shift officer is encouraged to counsel with the employee. The shift officer may require other employees connected with the grievance to be present, and the employee may require a Union representative to be present. The shift officer is also encouraged to consult with others before rendering his decision to the employee or his Union representative within ten (10) business days. Submission of a written statement is insufficient to meet the requirements of this section.

Section 6 If the grievance is not settled in Section 5, the Union may, within ten

(10) business days after the shift officer’s decision is issued, submit the same in writing to the Fire Chief. The written grievance shall include: a complete statement of the grievance and the facts upon which it is based, the specific article(s) and section(s) of this Agreement claimed to have been violated, and the remedy or correction requested. The Fire Chief is encouraged to consult with others before rendering his decision. The Fire Chief shall render his

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decision in writing within ten (10) business days from receipt of said grievance.

Section 7 If the grievance is not settled in Section 6, the Union may, within ten (10) business days after receipt of the Fire Chief’s response, submit the written grievance and a copy of the Fire Chief’s response to the City Manager or his designee. The City Manager shall submit by certified mail his/her answer in writing to the Union President or his designee within ten (10) business days.

Section 8 Once the answer is received by the Union, and if the response is in

disagreement to the Union’s position, then within ten (10) business days, the Union shall contact the City Manager who will call a Pre- Arbitration Settlement conference. The conference will be held within ten (10) business days and will be attended by the City Manager or his/her designee, the Fire Chief and two (2) Union Representatives. The conference will provide an opportunity to settle the disagreement to the mutual agreement of both parties.

Section 9 If the parties are unable to settle the grievance following the Pre-

arbitration Settlement Conference within ten (10) business days after the completion of the Conference, then said grievance shall be submitted to arbitration for adjustment as follows:

A. Within ten (10) business days after the expiration of the time

specified above, the Union and the Employer shall jointly request the Federal Mediation and Conciliation Service to provide a list of ten (10) arbitrators. Within ten (10) business days after receipt of the list of arbitrators from the Federal Mediation and Conciliation Service, the Union and the Employer shall alternately strike the name of one arbitrator from the list of seven (7) until one name remains, with the parties alternating who makes the first strike from said list. In order to start the alternating process, the parties agree to flip a coin on the first grievance.

B. The Arbitrator shall call a hearing to be held within ten (10)

days of notice of his appointment and shall notify the Union and the Employer of the time and place of such hearing. All communication between the parties and the Arbitrator shall be made jointly.

C. Except as provided in this paragraph, the Arbitrator shall have

the power to administer oaths and to require by subpoena the attendance and testimony of witnesses, the production of books, records, and other evidence relevant to the issues

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presented to him for determination. The hearing shall be informal, with relaxed rules of evidence, and any data deemed relevant by the Arbitrator may be received in evidence. The Arbitrator’s authority shall be limited to the interpretation and application of the terms of this Agreement and/or any amendments thereto. The Arbitrator shall have no jurisdiction to establish provisions of a new agreement or variation of the present agreement to arbitrate away, in whole or in part any provisions or amendments thereof. This shall not preclude individual wage grievance.

D. The hearing shall be concluded within twenty (20) business

days from the time of commencement. The Arbitrator shall issue a written opinion.

E. The decision, findings and recommendations of the Arbitrator

shall be final and binding on the parties to this Agreement with respect to the interpretation, enforcement or application of the provisions of this Agreement. It is understood by the parties to this Agreement that filing a grievance under this Article, which as its last step is final and binding arbitration, constitutes an election or remedies and waiver of any and all rights by both parties, the Union and the Employer, to litigate or otherwise contest the last answer rendered through the grievance procedure in any court or other appeal forum.

F. The cost of the Arbitrator shall be shared equally between the

Union and the Employer. If a transcript of the proceedings is requested, the party so requesting shall pay for it.

Section 11 Employer grievances, should they occur as a result of Union

activities or actions, shall be submitted in writing directly to the Union and the City Clerk within ten (10) business days of the occurrence prompting the grievance. The process from this point should go to Section 8 where the City Manager shall call a Pre-Arbitration Settlement Conference.

7. MANAGEMENT RIGHTS AND RESPONSIBILITIES

Section 1 Union recognizes the prerogative of Employer to operate and

manage its affairs in all respects and in accordance with its responsibilities, and the power or authority which the Employer has not officially abridged, delegated, granted, or modified by this Agreement are retained by the Employer, and all rights, powers and authority the Employer has prior to the signing of this Agreement, are

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retained by the Employer, and remain exclusively within the rights of the Employer.

Section 2 Except as may be limited herein, the Employer retains the rights in

accordance with the constitution, the laws of the State of Oklahoma, and the Charter of the municipality and the duties contained in the laws of the State of Oklahoma and the ordinances and regulations promulgated thereunder. These rights include, but are not limited to the following:

● The right to determine Fire Department policy, missions and

standards of service to the public; ● The right to manage the affairs and operations of the Fire

Department in all respects; ● The right to assign working hours, including overtime, not otherwise

contained in this agreement; ● The right to establish, modify or change work schedules; ● The right to determine the manning of the apparatus, the amount of

apparatus in the main or reserve fleet; ● The right to direct the members of the Fire Department; ● The right to hire or promote any fire personnel, also to demote,

suspend, discipline or discharge members of the Bargaining Unit for just and sufficient cause, and the right to establish and conduct employee performance evaluations;

● The right to organize and reorganize the Fire Department; ● The right to determine the size of the Fire Department and also to

determine job classification and ranks based on duties assigned; ● The right to determine the safety, health and property protection

measures for the Fire Department, including the right to enforce the City Driver Safety Program;

● The right to allocate and assign work to fire personnel within the Fire

Department; ● The right to determine policy affecting selection and training of fire

personnel;

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● The right to establish, modify and enforce departmental rules, regulations, orders and policy;

● The right to transfer work from one position to another within the

classified service of the Fire Department; ● The right to introduce new, improved or different methods and

techniques of operation of the Fire Department or of changes in existing methods, equipment and facilities;

● The right to determine the number of ranks, the number of fire

personnel within each rank and the amount of supervision necessary;

● The right to control the department budget; ● The right to take whatever action necessary to carry out the mission

of the Employer in situations of emergency.

8. UNION RIGHTS AND RESPONSIBILITIES

Section 1 This Agreement shall be binding upon the successors and assignees

of the parties hereto during the term of this Contract, and no provisions, terms or obligations herein contained shall be affected, modified, altered or changed in any respect whatsoever by the consolidation, merger or annexation, transfer or assignment of either party hereto, or affected, modified, altered or changed in any respect whatsoever by any change of any kind in the ownership or management of either party hereto, or by any change geographically or place of business of either party hereto.

Section 2 All rules, regulations, fiscal procedures, working conditions,

departmental practices and manner of conducting the operation and administration of the department currently in effect on the effective date of this Agreement shall be deemed a part of said Agreement unless and except as modified or changed by the specific terms of this Agreement.

9. WAGES

Section 1 All employees covered by this Agreement shall receive wages as

stated in Addendum A.

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Section 2 Both parties further recognize that the City has stated that it is the

goal of the City to compensate employees at the “area municipal wage market”. Both parties further agree that the “area market” is fairly represented by the Oklahoma County municipalities of Bethany, Del City, Edmond, Midwest City, Nichols Hills, Oklahoma City, The Village, and Warr Acres.

Section 3 The parties agree that at the beginning of each annual contract

negotiations, the parties will mutually determine the average wages of the seven identified municipalities effective on the immediately preceding July 1st. The City agrees that wages for the following year will be adjusted to the market average, providing that the City has sufficient financial ability to do so.

10. LONGEVITY

Section 1 Longevity shall be paid to employees with at least three (3) years of

continuous service with the Employer. Longevity shall be in addition to regular wages and shall be paid on the basis:

Beginning Year of Service Monthly Longevity

4th $35.00

6th $55.00

8th $75.00

10th $95.00

12th $115.00

14th $135.00

16th $155.00

18th $175.00

20th $195.00

21th $205.00

Section 2 No employee shall draw more than two hundred and five dollars

($205.00) per month longevity pay.

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11. UNIFORM POLICY

Section 1 Style, material and fit of uniforms will be determined by the Employer.

Uniform regulations shall be adopted by the Employer and variance from these regulations may be cause for disciplinary action.

Section 2 To maintain a professional appearance, the Department will issue,

replace and clean certain uniform components as follows:

A. Issue – All uniformed personnel will be provided with the following uniform components:

1. At their time of employment: a. One (1) long sleeved shirt b. One (1) short sleeved shirt c. Three (3) trousers d. Two (2) badges e. Two (2) name tags f. Two (2) duty shorts g. One (1) light weight jacket h. Four Short Sleeve T-Shirts i. One (1) Job Shirt j. One (1) Cap k. Two Long Sleeve T-Shirts l. Three (3) short sleeved polo type shirts

m. One pair of black duty boots, uniform items or shoes, athletic footwear, or athletic clothing as approved by the Fire Chief not to exceed $150.00 per employee per fiscal year.

2. At time of promotion to Captain:

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a. One (1) dress blazer jacket b. One (1) black tie

B. Replacement – The City of Bethany will replace worn or duty

damaged uniforms on an as needed basis subject to the following guidelines:

1. Only the following items are eligible for replacement: a. Shirts b. Trousers c. Badges and name tags d. Dress blazer e. Duty shorts f. Light weight jacket g. T-Shirts (Long and Short Sleeve) h. Job Shirt i. Cap

j. Boots chosen from a list provided by the Fire Chief.

2. Only eligible items which are worn or damaged in the

line of duty will be replaced. 3. The shift officer shall have the right to condemn any

part of the uniform when in his opinion it is unsuitable for service, whether or not it is eligible for replacement under this program.

4. When a uniformed employee feels that a replacement

is necessary, the employee shall contact the replacement officer who will administer the process.

5. The Chief or his designee will determine the eligibility

of the article, whether it is suitable for work, or in need

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of repair or replacement. The replacement officer shall make arrangements for the employee to have the eligible article replaced or repaired if so determined.

6. The uniformed employee must turn the worn/damaged

item in when the replacement is issued. 7. Any items lost while in the possession of the employee

shall be replaced by the employee at his expense.

8. The replacement program will never exceed the amount of money specifically budgeted for this purpose.

9. At program implementation, any uniforms currently

owned by employees must be submitted to the replacement officer for inspection to be considered for inclusion in this program. Only those items suitable for duty as determined by the replacement officer shall be eligible for future replacement/repair under this program. The replacement officer shall be appointed by the Fire Chief.

C. Cleaning – The City of Bethany will allow up to thirty dollars

($30.00) per uniformed personnel per month toward uniform cleaning, which is the equivalent cost of cleaning ten (10) uniforms per month, subject to the following guidelines:

1. The employee will use the City designated cleaners

and will be responsible for taking the items eligible for cleaning to and from the designated cleaners.

2. The designated cleaners will keep records and bill the

City directly.

3. The employee will be responsible to the designated cleaners for amounts in excess of the thirty dollars ($30.00) allotted per month. The employee will be required to sign the receipts when picking up the cleaning.

4. The only items that are eligible to be cleaned are the

following Bethany Fire Department uniform components:

a. Shirts (including T-shirts and Job Shirts)

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b. Trousers c. Officers’ dress blazer d. Duty shorts e. Light weight jacket

12. OVERTIME AND CALL BACK

Section 1 Employees regularly scheduled hours shall be nine (9) twenty-four

(24) hour shifts in a twenty-seven (27) day work period as established by the Employer. The scheduled shifts equal two hundred and sixteen (216) hours in the twenty-seven (27) day work period. Hours actually worked in excess of two hundred and four (204) hours will be paid at time and one-half or accrued as compensatory time.

Section 2 For the purpose of determining work cycle overtime, hours worked

shall not include annual leave, sick leave, holidays, injury leave, meritorious leave, jury duty, maternity leave, special leave, or any and all other leaves or absences with or without pay, and all time defined as non-compensable under the Fair Labor Standards Act.

Section 3 Call back shall be all hours an employee is required by the Employer

to return to the Employer’s premises in response to a general alarm or emergency situation.

Section 4 The decision of whether or not overtime or call back is

required shall be at the discretion of the Fire Chief or his designee. Section 5 Overtime shall not commence at shift exchange until thirty (30)

minutes have elapsed if the holdover is caused by the tardiness of relief personnel. If the employee is required to holdover in excess of thirty (30) minutes, overtime shall be compensated retroactively.

Section 6 Overtime and call back shall be compensated according to the

following guidelines:

A. Overtime, which is a result of a general alarm, emergency non-emergency situation such as attending meetings and training, shall be compensated at time and one-half (1 ½) pay or compensatory time off, according to the employee’s choice. If the employee chooses compensatory time, the employee

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will receive two hours for each hour worked. An employee shall receive a minimum of two (2) hours call back unless the time extends into his regularly scheduled shift.

B. For the purposes of FLSA, employees are scheduled for two-

hundred and sixteen (216) hours in a twenty-seven (27) day work period and shall be paid at time and one-half for all hours in the regular schedule actually worked in excess of two hundred and four (204) hours.

Section 7 Scheduling of the compensatory time off shall be at the discretion of

the employee with the approval of the Fire Chief or his designee. Section 8 An employee shall not receive shift overtime, work cycle overtime

and call back compensation for the same hour worked.

13. WORKING OUT OF CLASSIFICATION

Section 1 Any employee covered by this Agreement who is eligible and

required to act in a position above that which he / she normally holds for a minimum of one-half shift (12 hours) or more, shall be compensated six percent (6%) above his/her regular salary. Such additional pay shall not be retroactive and shall be paid only for 1/2 shifts (12 hours) worked out of classification.

Section 2 The Employer agrees that absent an emergency only one person will

be required to act in any one higher position until such position is permanently filled or until the employee who normally holds the higher position returns to his regular working position.

14. INSURANCE

Section 1 The Employer agrees to pay a portion of the monthly premium for

City sponsored group life and group health insurance coverage for employees covered by this Agreement in the same amount as it pays for non-union employees for the policy in effect for all other employees of the Employer. Should the Employer make available more than one health plan to its employees, the Employer shall pay the employee’s premium of the lowest cost plan. Employees choosing a higher priced plan shall pay the difference.

Section 2 The Employer further agrees to pay a portion of the monthly

dependent premium for employees whose dependents are covered by the Employer’s group health insurance policy in the same amount

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as provided to nonunion employees. Such payment shall be made directly to the insurance carrier.

Section 3 The Employer shall appoint at least one member of the IAFF to the

Employee Insurance Committee. Should an IAFF member not be willing to volunteer, then the Employer may appoint a member of the bargaining unit.

15. INCENTIVE PAY

Section 1 Employees of the bargaining unit shall receive incentive pay for

achieving the following education levels in college accredited fire related courses approved by the Fire Chief:

Level Approved Collect Accredited Hours $$ Increment/Month I. 30 credit hours $20 II. Associate Degree $50 III. Bachelor’s Degree $100

Section 2 Any emergency Medical Technology degree or certificate program or any First Responder degree or certificate program shall be excluded from the provisions of this Article.

Section 3 This Article replaces all existing and previous tuition incentive

programs. Section 4 The above education levels shall not be paid cumulatively. Section 5 The Employer shall provide a monthly incentive pay for special

instructor levels in the Fire Department. Numbers and types of instructors needed shall be determined by the Fire Chief and shall be at the sole discretion of the Fire Chief. There will be two (2) levels of instructors as follows:

Level One will consist of “CPR Instructors” to be compensated at the rate of $35 per month.

Level Two will consist of “State Certified E. M. S. Instructors” to be

compensated at the rate of $75 per month. Level Two included “CPR Instructor” within its requirements, therefore, these are not cumulative.

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Section 6 Employees who have achieved or achieve the certification of Advanced EMT shall be compensated at a rate of $75 per month. Employees who have achieved or achieve the certification of Paramedic shall be compensated at a rate of $100 per month. Advanced EMT and Paramedic shall not be cumulatively.

16. ANNUAL LEAVE

Section 1 All employees covered by this Agreement are eligible to accrue annual leave time as follows:

● 0 – 5 years, 12 hours per month (6 shifts per year); ● 6 – 10 years, 15 hours per month (7.5 shifts per year); ● 11 – 15 years, 18 hours per month (9 shifts per year); ● 16 years and over, 21 hours per month (10.5 shifts per year). Section 2 The accumulation of annual leave shall not exceed 360 hours (15

shifts) after the last full pay period of the calendar year. Section 3 Any employee who is laid off, resigns, retires or is otherwise

separated from the service of the City shall receive annual (personal) leave pay for their accrued annual leave. The amount of payment for all unused leave shall be calculated based upon the employee’s regular job, or the last workday of the employee’s employment.

17. SICK LEAVE

Section 1 Employees shall accumulate twelve (12) hours of sick leave with pay per month. The accumulation of sick leave shall not exceed 1,440 hours after the last full pay period of the calendar year. Upon retirement, employees may convert sick leave which has accumulated over 960 hours to pay at the ratio of three (3) hours sick leave to one (1) hour pay. Maximum number of hours paid shall not exceed one hundred and sixty (160) hours.

Section 2 Sick leave may be used by an employee only when incapacitated to

perform his duties due to illness or injury not caused in the line of duty, or in the event of an illness or death in the employee’s

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immediate family. The term “immediate family” for the purpose of this section will be as defined in the Family and Medical Leave Act.

Section 3 An employee who does not report for duty for reasons which entitle

them to sick leave shall personally notify the Employer by their usual reporting time. In the event of an absence of more than one shift, the Employer may require a statement from a medical doctor certifying the fact that the employee has been under medical care during his absence from work.

Section 4 Any employee who makes a false claim for paid sick leave shall be

subject to disciplinary action. Section 5 As an incentive to minimize sick leave usage, any employee who

works twelve consecutive months, beginning July 1, without using any sick leave, shall be granted one additional shift of holiday leave which must be used within the following twelve months.

Section 6 Upon hiring, the employee shall begin a three-year health incentive

cycle. At the completion of the three years, the employee will be paid based on the following:

● If after three years the employee has used no (0) sick days,

the employee will be paid an amount equal to one-half of the annual sick leave (72 hours).

● If after three years the employee has used one (1) sick day,

the employee will be paid an amount equal to forty-eight (48) hours of the annual sick leave.

● If after three years the employee has used two (2) sick days,

the employee will be paid twenty-four (24) hours of the annual sick leave (24 hours).

Payments will be made in the first pay period in December

immediately following the three-year period.

18. PERSONAL LEAVE BANK

Section 1 Employees shall be granted thirteen (13) shifts per contract year (312 hours) to provide for holidays and shift adjustment.

Section 2 Leave time provided for this article may be taken in eight (8), twelve (12), sixteen (16), or twenty-four (24) hour increments.

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Section 3 Bargaining Unit members shall utilize a minimum of one twelve (12)

hour increment during each of at least six twenty-seven (27) day work cycles during the year.

Section 4 Any employee who is laid off, resigns, retires or is otherwise

separated from the service of the city shall receive annual (personal) leave pay for their accrued personal leave. The amount of payment for all unused leave shall be calculated based upon the employee’s regular job, or the last workday of the employee’s employment.

19. EMERGENCY LEAVE

Section 1 Understanding that some personal matters are more important than

being at work, upon completion of six months of employment and with proper request, an employee may be granted paid time off from regular duty under certain circumstances. These circumstances include:

A. Funeral services or other arrangements after a death in the

immediate family. (Spouse, father, mother, son, daughter, brother, sister, or grandparent of the employee or the employee’s spouse.)

B. Illness or injury in the employee’s immediate family. C. Birth of employee’s child.

Section 2 The emergency leave herein provided applies only when the family death or unusual circumstance does in fact require time off from regularly scheduled duty and does not contemplate nor grant an accrual of time when said events occur during regularly scheduled days off, vacations, or other permissible leave with pay periods.

Section 3 Emergency leave is limited to three (3) shifts per year (72 hours).

Should an employee qualify for additional emergency leave in excess of three (3) shifts per year (72 hours) such leave shall be charged to sick leave.

20. MILITARY LEAVE

An employee who presents official orders requiring his attendance for active duty or other service as a member of the United States Armed Forces, the Oklahoma State Guard or the State of Oklahoma Reserves shall be entitled to leave of

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absence for the period of time of such active duty without loss of status or efficiency rating and without loss of pay for such period of time as dictated by applicable state and/or federal law, as amended from time to time.

21. SENIORITY

Section 1 Seniority shall mean the status attained by length of continuous

service in the Fire Department. Section 2 Where two or more employees in the same classification were

appointed on the same day, their relative seniority standing shall be determined in the order of the employment application.

Section 3 Seniority shall be lost upon the occurrence of any of the following: A. Discharge, if not reversed; B. Resignation; C. Unexcused failure to return to work upon the expiration of a

formal leave of absence; D. Retirement. Section 4 Seniority shall be given consideration by the Fire Chief in ordering

permanent work assignments and transfers to fill vacancies, but it will not be the determining factor. The Employer shall maintain a seniority list which shall contain date of employment, name and job position.

22. PERSONNEL REDUCTION

Section 1 In the case of personnel reduction, seniority shall be a factor in considering the order of lay-off. It is understood that if a more senior employee is laid off, this decision would be subject to the grievance procedure.

Section 2 In determining seniority for the purpose of personnel reduction,

only time as full-time paid employee in the Bethany Fire Department will be counted.

Section 3 No employee shall be hired until the laid-off employee has been

given the opportunity to return to work, subject to normal job employment requirements. Notice shall be mailed (Certified) to both

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employee and Union. The affected employee shall have ten (10) days from receipt of notice to notify the Department of his wishes.

Section 4 An employee shall be given thirty (30) days’ notice of lay-off.

23. TIME EXCHANGE

Section 1 Employees may have the privilege to exchange duty time,

subsequent to approval by the Shift Officer of his shift, or his designee.

Section 2 The request for partial shift exchange shall be made at least by 10:00

P.M. preceding the affected shift. Section 3 The request for full shift exchange shall be made during the hours of

8:00 A.M. to 5:00 P.M. on the day preceding the affected shift or earlier.

Section 4 An employee may request duty exchange during a shift for

emergency situations or events unplanned and not in the control of the employee, subject to approval by the Shift Officer of his shift, or his designee.

Section 5 The replacement employee must possess like skills, knowledge and ability.

24. DUES CHECK OFF

Section 1 The Employer agrees to deduct, each month, Union dues in an

amount certified to be correct by the Secretary-Treasurer of the Union, from the pay of those employees who individually request in writing that deductions be made, and such deductions shall continue until the employee requests in writing that deductions cease. All deductions will be for the month in which they are taken.

Section 2 The Employer shall remit, each month, the total amount of

deductions to the Secretary-Treasurer of the Union. The Union shall pay the Employer a reasonable bookkeeping fee each month not to exceed five percent (5%) of the total amount of deductions.

Section 3 If the Union sponsors an insurance plan for its members, premiums

in an amount certified by the Secretary-Treasurer of the Union will be added to the dues deduction of those employees who participate in the plan.

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Section 4 As to the deductions for both dues and premiums the union agrees:

to be responsible for refunding any deductions which are refundable when an employee terminates or resigns; to be responsible for making a proper adjustment with the employee affected if the Employer makes an error or improper deduction; to indemnify, defend, and hold the Employer harmless as to claims made, or suite instituted, against the Employer on account of payroll deductions for Union dues or premiums.

Section 5 City agrees to pay to the Oklahoma State Firefighter Association

annual dues for each eligible firefighter.

25. BULLETIN BOARDS AND NEGOTIATIONS

Section 1 The Employer shall allow the Union to maintain a bulletin board at

the Bethany Fire Station. This board shall be used only for the following materials:

A. Recreation and social affairs; B. Union meetings; C. Union elections; D. Reports of Union committees;

E. International Association of Fire Fighters, and State Association notices;

F. Legislative enactments and judicial decisions affecting

employees, said enactments and decisions posted in full without comment or interpretation;

G. Minutes of Union meetings which do not violate the provisions

of the following paragraph.

Section 2 Materials shall not contain anything reflecting upon the Employer, any of its employees, or any labor organization among its employees.

Section 3 The Union President shall be responsible for the contents of the

above materials. Any material on the bulletin board must bear the signature of the Union President on its face. Material without such signature will be subject to removal without notice by the Employer.

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Section 4 Any violation of the provisions of this Article shall entitle the Employer

to revoke this concession and such revocation is subject to the grievance procedure.

Section 5 The City is encouraged to conduct negotiations at the fire station and bargaining unit members who are on duty could thus participate without being away from the fire station. Such negotiating time will not interfere with the availability of the firefighter negotiator to fight fires or otherwise perform his normal duties.

Section 6 The Union recognizes that political activity is prohibited while bargaining unit members are on duty, in uniform or on City property.

26. PROHIBITION OF STRIKES

Section 1 During the term of this Agreement, the Union agrees to a prohibition of any job action, i.e. strikes, work slowdowns, mass absenteeism, or being party to such activities. In addition, the Union agrees not to petition its affiliate, AFL-CIO, for legal sanction to strike during the term of this Agreement. The Union shall not be in breach of agreement where the acts and actions heretofore enumerated are not caused or authorized by the Union. Union shall not aid or assist any person or parties engaging in the above prohibited conduct by giving direction or guidance to such activities or conduct.

Section 2 Upon notification confirmed in writing by Employer to Union that

certain of its members are engaging in a wildcat strike, Union shall immediately, in writing, order such members to return to work at once and provide Employer with a copy of such an order, and a responsible official of Union shall publicly order them to return to work. Such characterization of the strike by Employer shall not establish the nature of the strike. Such notification by Union shall not constitute an admission by it that a wildcat strike is in progress or has taken place or that any particular member is or has engaged in a wildcat strike. The notification shall be made solely on the representations of Employer. In the event that a wildcat strike occurs, Union agrees to take all reasonable, effective and affirmative action to secure the members’ return to work as promptly as possible.

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27. PERFORMANCE EVALUATION

Section 1 The Union recognizes that the Employer has the right to evaluate

performance, to establish minimum levels of competence, to take disciplinary action for unsatisfactory performance, and to compensate based on performance as determined by the Fire Chief.

Section 2 The funds to be made available for the performance-based systems as well as related standards and criteria are to be negotiated.

28. MANNING

The Union recognizes that the Employer has the right to determine the level of manning on each shift and to establish, modify or change work schedules.

29. SAVINGS CLAUSE

Section 1 If any provision of this Agreement or the application thereof to any

person or circumstance is held invalid, the invalidity shall not affect other provision or application of this Agreement which can be given effect without the invalid provision or application; and to this end, the provisions of this Agreement are severable.

Section 2 It is understood that the foregoing is a complete understanding of all

the terms and conditions of employment to be governed by this Agreement during the contract period; and it cannot be altered in any manner save by the complete written concurrence of the Parties subscribing hereto.

Section 3 Any appendices to this Agreement shall be numbered, dated and

signed by the Employer and the Union, and shall be subject to the provisions of this Agreement unless the terms of said appendices specifically delete or change a provision of this Agreement; and all appendices shall become a part of this Agreement as if specifically set forth herein.

Section 4 It is understood that all time limits found within this Agreement may

be extended by mutual concurrence.

30. LEGAL CHALLENGES

Nothing contained in this Agreement restricts or otherwise abridges the right of the City to continue presently pending litigation or to initiate further litigation

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challenging the constitutionality of the so-called “binding arbitration” or to initiate new litigation in this regard.

31. SMOKING

Smoking will be allowed outside the station, in accordance with state and federal mandates.

32. DRIVER AND CAPTAIN PROMOTION SELECTION

Section 1 The parties agree that to be eligible for promotion to Driver, an

applicant will have served a minimum of three years on the Bethany Fire Department. Also, said applicant must have successfully completed a Bethany Fire Department Relief Driver’s Exam and Practical Driving Test prior to the posting of the Driver’s Promotional Exam. It is understood however, if there are not at least five applicants who meet the three year of service requirement, the years of service requirement shall be waived and the test shall be opened up to the next senior firefighter(s), that are eligible Relief Drivers, until the five applicants have been reached. If five applicants do not have the required qualifications, then the testing will continue with the number of applicants that are eligible. If no eligible applicants sign up for the testing procedure and there are ineligible persons that want to test, the City and the Union will meet for a solution.

Section 2 It is agreed that to be eligible for promotion to Captain, applicants will

have held the rank of Driver with the City of Bethany for a minimum of one year. It is understood however, that there must be at least four applicants who meet the one year at rank of Driver requirement or said requirement shall be waived and the test shall be opened up to the next driver(s) until four applicants have been reached.

Section 3 The City of Bethany and the Union President or his designee may

observe the assessment center exercise of the Driver promotional test and that of the Captain’s test and the grading of those processes. It is agreed that the Union observer shall observe only and not interrupt this process in any manner. It is further understood that the observer shall not discuss any questions or answers from applicants with members of the bargaining unit but will report any conduct or questions by the panel that he/she feels inappropriate to the Union President or the City Manager. In all cases, the Union President will report the same to the City Manager.

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Section 4 It is agreed that the facilitator of the assessment exercises for Driver and Captain shall conduct a meeting with all applicants at least ten (10) days prior to the exercise to explain the process. Proper notice will be given so that all applicants wanting to attend can do so. It is further agreed that applicants so wishing will have an opportunity to discuss with the facilitator his/her performance in the assessment exercise so as to understand their strengths and weaknesses.

Section 5 It is agreed that specific material to be utilized for promotional testing

to Driver or Captain will be posted in the Fire Department at least thirty days prior to the date of the test.

Section 6 The Driver promotional process will be as follows:

A. The examination will consist of a written test and one assessment center exercise which may include but is not limited to one of the following: Oral assessment, job simulation exercise, role play, or group discussion. Applicants will appear for all phases of testing in regulation blue uniform, neat and clean.

Section 7 Written Test:

A. The test will contain short answer, true/false and multiple- choice questions.

B. Subjects covered will include departmental policies,

standard operating procedures, firefighting techniques, administration, emergency medical assistance and technical knowledge of firefighting equipment.

C. The test will be conducted in a manner designed to maintain

anonymity of the applicants. D. The City of Bethany and the Union President or his designee

may observe grading of the written examination. E. Only those candidates achieving at least 75% on the written

test will be eligible to complete the remainder of the examination.

Section 8 Assessment Center Exercises

An assessment panel of three to five persons with fire service experience who are of equal rank or above will conduct the assessment. No member of the panel shall be employed by the City of Bethany.

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Scoring will be as prescribed for assessment center exercises. The panel shall meet, discuss and justify their rating for each factor evaluated on each candidate and as a group shall come up with a composite score which is supported by the ratings and documentation.

Section 9 The scores from the written test and assessment center exercises will then be combined with the written score receiving 60% weight and the assessment center score receiving 40% weight. One-half (.5) point per year of service with the City of Bethany Fire Department will be added to the total score.

Section 10 The candidate with the highest combined score will be promoted.

A. In the case of a tie, there will be a drive off (using the standard practical driving assessment exercises) between those candidates.

B. The list shall remain in force for twelve months from the

posting of results.

Section 11 All applicants may review the results of their written test and assessment center exercise, subject to the conditions established by the Fire chief.

Section 12 After the grading process is finished, the anonymity of the candidates

will be dropped; the test results will be rank ordered; and the list will be posted by name and raw score on the Fire Department bulletin board.

Section 13 Captain test Procedure:

A. The examination will consist of a written test and no more than two assessment center exercises which may include the following: oral assessment, job simulation exercise, role-play or group discussion. Applicants will appear for all phases of testing in regulation blue uniform, neat and clean.

B. Written test:

1. The test will contain short answer, true/false and multiple-choice questions.

2. Subjects covered will include departmental policies,

standard operating procedures, firefighting techniques,

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administration emergency medical assistance and technical knowledge of firefighting equipment.

3. The test will be conducted in a manner designed to

maintain anonymity of the applicants. The City of Bethany and Union President or his designee may observe grading of the written examination.

4. All candidates achieving at least 75% on the written

test will be eligible to complete the remainder of the examination.

Section 14 Assessment Center Exercise:

A. An assessment panel of three (3) to five (5) persons with fire service experience who are of equal rank or above will conduct the assessment exercise. No member of the panel shall be employed by the City of Bethany.

1. Scoring will be as prescribed for assessment center

exercises. The panel shall meet, discuss and justify their ratings for each factor evaluated on each candidate as a group, shall come up with a composite score which is supported by the ratings and documentation.

Section 15 The scores from the written test and assessment center exercise will

then be combined with the written exam receiving 50% weight and the assessment center exercises 50% weight. One half (.5) point per year of service with the City of Bethany Fire Department will be added to the total score

Section 16 Referral of Candidate

A. The names of the applicants with the top three (3) scores will be submitted in alphabetical order to the Fire Chief.

B. In the case of a tie, all candidates receiving the highest three

scores will be referred to the Fire Chief.

Section 17 A. The Fire Chief will choose one candidate from among the

candidates submitted. B. The list shall remain in force for twelve months from posting

of the test results.

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Section 18 All applicants may review the results of their written test subject to

conditions established by the Fire Chief. Section 19 After the grading process is finished, the anonymity on the

candidates will be dropped; the test results will be rank ordered; and the list will be posted by name and raw score on the Fire Department bulletin board.

Section 20 While the title of Relief Driver carries no rank, it does come with

additional responsibilities and opportunities for additional compensation. Therefore, to simplify the process of testing, the following shall apply to all non-probationary employees seeking Relief Driver status. The Relief Driver promotional process will be as follows:

A. The examination will consist of a written test, and a practical

driving exercise. Applicants will appear for all phases of testing in regulation blue uniform, neat and clean.

B. The test will contain short answer, true/false and multiple-

choice questions. C. Subjects covered will include departmental policies, standard

operating procedures, firefighting techniques, administration, emergency medical assistance and technical knowledge of firefighting equipment.

D. The City of Bethany and the Union President or his designee

may observe grading of the written and practical portion of the examination.

E. Only those candidates achieving at least 75% on the written

test will be eligible to complete the driving portion of the examination.

F. The practical driving exercise will consist of standard “red

book” driving exercises and pump evolutions. All applicants must score 75% or greater.

G. All relief drivers testing is conducted with-in the shift officers’

schedule and using in-house and off-duty volunteers as needed.

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33. TIME OFF FOR UNION BUSINESS

Section 1 Upon the giving of two shifts written notice acknowledged by the Fire

Chief, a maximum of two members of the Executive Board or their designee may be granted time off with pay to attend to union business.

Section 2 Requests for Union business time off will not be denied except for legitimate reason given in writing.

Section 3 The total amount of time off with pay contemplated by this Article

shall not exceed the total of two hundred and forty (240) hours per fiscal year combined. These hours may be shared among the members of the Executive Board and the Bargaining Team. A log of all time off requested and granted will be maintained in the Office of the Fire Chief and signed by the President of Local 2085 and the Fire Chief or his designee.

Section 4 If a general alarm or emergency situation arises while an Executive

Board Member is in approved Union business time status, that member will immediately revert back to general duty status. Such a reversion will not be treated as a call back.

34. RISK MANAGEMENT

It is the City’s intent to contain its workers’ compensation costs through a comprehensive program of training, purchase of proper equipment and review of accidents. Said program is contained in the “Safety Manual” developed by the Employee Safety and Accident Review Committee (ESARC). The Employer agrees to appoint one member of the IAFF to the ESARC. Should an IAFF member not be willing to volunteer, then the Employer may appoint a member of the bargaining unit. The ESARC shall have no authority whatsoever in respect to the disciplining of any member of the bargaining unit, and it shall not make any preliminary recommendation concerning the possible disciplining of bargaining unit member, but it may conduct fact finding investigations.

35. TUITION REIMBURSEMENT

Section 1 Purpose The City of Bethany recognizes that educational development

encourages upward mobility and allows employees to grow and develop in their present jobs.

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Section 2. General Policy The maximum amount the City will reimburse an employee is fifteen

hundred dollars ($1,500) per fiscal year if eligibility and procedural requirements are met.

Section 3 The Fire Chief will take requests for the reimbursement benefit on a

first come, first serve basis. It is the desire of the department that all members take advantage of this benefit, and to that end, the City will approve a minimum of four (4) employees if requests are made. No more than $6000 per year will be provided.

When an employee requests to attend a course, which would

otherwise interfere with the employee’s work schedule, the employee must use either vacation or compensatory time. When an employee is required by their department to attend a course, the employee will be granted conference leave.

Section 4 Eligibility

A. Tuition refunds will be granted only to full time employees who have completed at least six (6) months of continuous service prior to the date on which the course begins. The City will reimburse employees for course tuition only, subject to the conditions of this Article. Reimbursement, up to the maximum allowable amount provided for in Section 2, will be limited to the actual hourly rate per course hour or the highest non- graduate level hourly rate for a state institution of higher education, whichever is lowest. Nothing contained in this Article shall be construed to require the City to compensate the employee for time spent in fulfilling course requirements, or to pay for travel, books, fees or any other expense other than tuition.

B. Tuition reimbursement will not be given to any employee who

is receiving educational benefits under the G.I. Bill or other public or private funds.

C. The resignation or discharge of an employee automatically

terminates the eligibility for benefits under this article. Section 5 Course

A. The courses must be offered by recognized institutions such as technical institutes, trade schools, correspondence schools

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or accredited colleges and universities. Courses given by a tutor will not qualify for tuition reimbursement.

B. The course must be related to the employee’s present job or

one of a higher classification. C. The course(s) must contribute to the employee’s career

development. A copy of the transcript from the college/university showing the student’s declared major must accompany the request for education assistance each time a request is made.

D. A record of satisfactory completion (Grade C or above on an

A-F scale or 2.0 on a 4.0 scale) of the course should be submitted to their department to be placed in the employee’s personnel file.

Section 6 Approval

An employee must request educational assistance in writing for each course the employee desires to take prior to enrollment. The request must be made to the employee’s supervisor and approved by the Fire Chief and City Manager. A major must be declared and documented by the learning institute each time an approval request is made. Any time spent in addition to regular working hours attending classes or seminars shall not be comparable through either the awarding of compensatory time or the payment of overtime.

Section 7 Reimbursement

Reimbursements are made to employees for a course if within ninety (90) days of the completion, the employee submits the following to the Fire Chief: A. A verified statement of tuition costs and receipts. B. A record of satisfactory completion (Grade C or above on an

A-F scale or 2.0 on a 4.0 scale) of the course should be submitted to the department to be placed in the employee’s personnel file.

36. PROMOTION INCREASE

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The City agrees that when a Bargaining Unit member promotes into a new rank, the employee will move into the step of the higher rank that ensures the increase in wages. The increase in wages will be no less than six percent (6%).

37. TRAINING INCENTIVE PAY

Section 1 Those employees who voluntarily attend classroom, televised or

internet-based training as approved by the Fire Chief or his designate and authorized by the shift officer after 1700 (5:00 pm) hours on weekdays and/or on Saturdays, Sundays and Holidays shall be eligible for the following incentive pay. These subject areas include basic job skills, technical or advanced EMS, or rescue, and professional or managerial subjects. In addition, those instructors who volunteer to teach these classes will receive credit for hours spent in preparation as well as actual hours spent instructing the class. The Fire Chief and the instructor will predetermine the preparation time prior to starting. Also, those attending college credit classes in the aforementioned study areas shall receive five (5) hours of study time credits for each college credit hour completed with at least a letter grade of "C" in the course. The incentive pay shall be paid as follows:

75-100 hours per fiscal year: $150.00 100-125 hours per fiscal year: $300.00 >125 or more hours per fiscal year: $500.00

All payments are one-time incentives and all training must be

completed in the fiscal year. Training hours accumulation will start over at the beginning of the year.

Section 2 There are specific courses of study that will meet the needs of the

individual firefighters and the Fire Department. This will allow the firefighter to pursue a structured track that will qualify them to provide a needed service to the community such as, Fire Prevention, Fire Education, Fire Investigation, Technical Rescue, etc. The following courses, while not a comprehensive list, present a good cross section of available classes that might be utilized to complete each discipline of study. Any classes not listed below shall be approved by the Fire Chief or his designee. While some individuals have completed some of the listed classes, it is the intent of this program to provide refresher or remedial training and also obtain training that is current and relevant so past training will not be counted in this program. The three (3) Tracks and examples of approved classes are listed below.

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Basic Training Technical Rescue Professional/ Managerial a. FF-II, III a. Trench Rescue a. Fire Officer I, II, III, IV b. Wildland Fire b. Confined Space b. Fire Prevention I, II c. Vehicle Fire c. Ropes I, II, III c. Fire Investigator I, II d. Haz Mat Tech d. Struct. Collapse A. O. T. d. Fire Educator I, II e. Pump Operator e. Agricultural Rescue e. Car Seat Installer f. Vehicle Extrication f. Advanced Extrication f. CISD Counselor g. Any Train-Trainer g. Any Train-Trainer g. Any Train-Trainer

The incentive for completing five (5) classes leading to certification

in one or more disciplines shall be $50.00 per month. Those completing ten (10) classes leading to certification shall receive $100.00 per month. Compensation shall continue for the duration of employment. Some classes require annual or biennial refresher training to maintain certification. The department shall provide training or provide the individual with the means to complete all refresher training. Failure to complete follow-up or requalification training will forfeit future incentive payments.

Section 3 The Fire Department budget will cover the cost of EMT Advanced

training as scheduled by the Fire Chief.

38. CONDITION OF EMPLOYMENT

Section 1 It is understood that employees of the Bethany Fire Department will

be required to complete the basic academy as set out by OSU/SFT, attend all fire department orientation sessions, and become a state certified EMT/EMT-D as a condition of employment. It is further understood that employees shall attempt to achieve state EMT/EMT- D certification within the first twelve (12) months of employment, but cannot be terminated until he/she has been given at least three (3) opportunities to pass the state certification exam or until the expiration of 18 months from hire date, whichever comes first. It is agreed than an employee purposely failing to attend a testing opportunity will have said opportunity counted as a test failure. Once an employee has attempted the state certification exam three (3) times and has failed, termination will be immediate.

39. DRUG TESTING

All Members of the Bethany Fire Service will participate in and be subject to the City of Bethany Drug Testing Policy effective 07/01/2016.

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40. EMPLOYEE EVALUATIONS

A. Employees will participate in annual evaluation using the city provided evaluation form.

B. The employees’ immediate supervisor should complete the evaluation. If

the employee has recently changed supervisors, the Chief should arrange for the prior supervisor to participate in the evaluation process. The supervisor should provide documentation for any score of “needs improvement” or “unacceptable”. If an employee receives an “outstanding” score, the supervisor should provide documentation or explanation as to what prompted the outstanding score.

C. After the evaluation form is completed, it will be forwarded to the next line

supervisor for review. The Chief and Deputy Chief will also review the evaluation. If a senior supervisor believes that there is a problem with the evaluation, that reviewer will meet with the evaluator and discuss the evaluation. If the reviewer is satisfied that it is the scored correctly, the evaluation will be forwarded to the Chiefs office.

D. The Department Chief should thoroughly review the evaluation. If he/she is

confident in the validity of the document, the document should be forwarded to the Office of the City Manager. If the Chief has questions about the evaluation, the Chief should do the investigation that is necessary to feel confident that the evaluation is proper.

E. If an employee is given a confidence rating of “No Confidence”, in the

Overall Confidence Rating Section, the step increase for that employee will be withheld for six months. The employee’s supervisor should set up a plan of action to improve the employee’s performance within the next six months. If at the end of six months, the employee has made the necessary improvements, that employee will be grated the step raise at that time. The raise will not be retroactive.

F. If the employee being evaluated does not agree with the score given, the

employee may request a review from the City Manager. The City Manager will consider the documentation and the statements of those individuals involved.

G. The City Manager may confirm the evaluation or request that the evaluation

be returned to the Fire Chief for more consideration. H. If the decision of the City Manager confirms the evaluation and the

employee continues to disagree with the evaluation results, the employee should contact their union representative and consider the arbitration process.

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IN WITNESS WHEREOF, THE PARTIES HEREUNTO HAVE SET THEIR HANDS THIS _____ DAY OF ____________________, 2020.

THE CITY OF BETHANY

By: ______________________________________ MAYOR

By: ______________________________________ CITY MANAGER

ATTEST: By: _________________________________ CITY CLERK

LOCAL 2085 OF THE INTERNATIONAL

ASSOCIATION OF FIREFIGHTERS

By: ______________________________________

By: ______________________________________

By: ______________________________________

APPROVED as to form and legality this _____ day of __________________, 2020. By: ____________________________________ CITY ATTORNEY

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GRADE STEP 1* STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7 STEP 8 STEP 9 STEP 10

TITLE

Hourly $15.90 $16.53 $17.19 $17.88 $18.59 $19.34 $20.11 $20.92 $21.76 $22.63

Bi-weekly $1,681.69 $1,748.56 $1,818.55 $1,891.12 $1,966.81 $2,045.61 $2,127.51 $2,213.05 $2,301.57 $2,393.63

Month $3,643.66 $3,788.55 $3,940.19 $4,097.43 $4,261.42 $4,432.15 $4,609.61 $4,794.94 $4,986.74 $5,186.21

Annual $43,723.93 $45,462.64 $47,282.23 $49,169.20 $51,137.05 $53,185.77 $55,315.35 $57,539.29 $59,840.86 $62,234.50

Hourly $18.51 $19.25 $20.02 $20.82 $21.66 $22.52 $23.42 $24.36 $25.33 $26.34

Bi-weekly $1,957.48 $2,036.28 $2,117.66 $2,202.68 $2,290.81 $2,382.57 $2,476.92 $2,576.45 $2,679.51 $2,786.69

Month $4,241.20 $4,411.93 $4,588.27 $4,772.48 $4,963.42 $5,162.23 $5,366.65 $5,582.30 $5,805.60 $6,037.82

Annual $50,894.44 $52,943.16 $55,059.26 $57,269.72 $59,561.05 $61,946.73 $64,399.80 $66,987.65 $69,667.15 $72,453.84

Hourly $22.10 $22.98 $23.91 $24.86 $25.86 $26.89 $27.97 $29.08

Bi-weekly $2,337.47 $2,431.30 $2,528.76 $2,629.84 $2,735.08 $2,844.46 $2,958.24 $3,076.57

Month $5,064.51 $5,267.81 $5,478.97 $5,697.99 $5,926.00 $6,163.00 $6,409.52 $6,665.90

Annual $60,774.11 $63,213.70 $65,747.64 $68,375.92 $71,112.04 $73,955.98 $76,914.22 $79,990.79

Hourly $24.80 $25.79 $26.83 $27.89 $29.02 $30.18 $31.39 $32.64

Bi-weekly $2,623.62 $2,728.34 $2,837.72 $2,950.73 $3,069.45 $3,192.31 $3,320.00 $3,452.80

Month $5,684.52 $5,911.40 $6,148.40 $6,393.25 $6,650.47 $6,916.67 $7,193.33 $7,481.07

Annual $68,214.18 $70,936.82 $73,780.76 $76,719.05 $79,805.61 $82,999.99 $86,319.99 $89,772.79

* Probationary Pay Step

BATTALION

CHIEF

ADDENDUM A

FIRE PAY PLAN

FY 2021

Effective July 1, 2020

F-4

F-1

FIREFIGHTER

F-3

CAPTAIN

F-2

APPARATUS

OPERATOR

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PREMIUMS-FY2021 FINAL.docx 7/16/2020 10:22 AM

CITY OF BETHANY MONTHLY INSURANCE PREMIUMS

FY 2021

(Effective July 1, 2020 - June 30, 2021) HEALTH - PPO BCBS - Platinum

TOTAL

PREMIUM

CITY

AMOUNT

EMPLOYEE

AMOUNT

FY 2020

FY 2021

FY 2020

FY 2021

FY 2020

FY 2021 Employee 586.02 561.94 464.62 440.54 121.40 121.40 Employee & Spouse 1284.90 1232.12 903.60 850.82 381.30 381.30 Employee & Child 871.60 835.80 590.40 554.60 281.20 281.20

Employee & Children 1050.92 1007.74 668.60 625.42 382.32 382.32 Employee & Spouse & 1 1570.48 1505.98 1029.84 965.34 540.64 540.64 Employee & Spouse & 2+ 1749.80 1677.92 1178.00 1106.12 571.80 571.80

DENTAL - PPO BCBS - Standard

TOTAL

PREMIUM

CITY

AMOUNT

EMPLOYEE

AMOUNT

FY 2020

FY 2021

FY 2020

FY 2021

FY 2020

FY 2021

Employee 40.72 38.12 37.14 32.90 5.22 5.22 Employee & Spouse 92.02 86.14 40.30 30.72 55.42 55.42 Employee & Child 62.66 58.66 38.62 32.10 26.56 26.56

Employee & Children 75.60 70.78 39.48 31.64 39.14 39.14 Employee & Spouse & 1 113.96 106.68 40.58 28.72 77.96 77.96 Employee & Spouse & 2+ 126.90 118.80 41.78 28.58 90.22 90.22

VISION - PPO VSP - Enhanced

TOTAL

PREMIUM

CITY

AMOUNT

EMPLOYEE

AMOUNT

FY 2020

FY 2021

FY 2020

FY 2021

FY 2020

FY 2021

Employee 7.74 7.74 0.00 0.00 7.74 7.74 Employee & Spouse 14.54 14.54 0.00 0.00 14.54 14.54 Employee & Child 14.96 14.96 0.00 0.00 14.96 14.96

Employee & Children 14.96 14.96 0.00 0.00 14.96 14.96 Employee & Spouse & 1 26.18 26.18 0.00 0.00 26.18 26.18 Employee & Spouse & 2+ 26.18 26.18 0.00 0.00 26.18 26.18

ADDENDUM B

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MINUTES

BETHANY PUBLIC WORKS AUTHORITY BETHANY COURT

TUESDAY, JULY 7, 2020

7:00 P.M.

MEMBERS PRESENT: KP Westmoreland Chairman Chris Powell Vice-Chairman John Herren Trustee S.R. Hunter Trustee Kathy Larsen Trustee MEMBERS ABSENT: Jeff Knapp Trustee Steve Palmer Trustee Matthew Goodwin Trustee Amanda Sandoval Trustee OTHERS PRESENT: Phil Cole Acting City Manager Claudia Conner City Attorney Michael Vaughn City Clerk/Treasurer Lesa LaMar Deputy City Clerk (See Roster)

Westmoreland called the Bethany Public Works Authority meeting to order at 7:26 P.M. ITEM NO. 1 on the agenda was CONSENT DOCKET: A. APPROVAL OF MINUTES FROM THE JUNE 16, 2020 REGULAR

MEETING.

B. APPROVAL OF MINUTES FROM THE JUNE 22, 2020 SPECIAL

CALLED MEETING.

NOTICE: Agenda posted on the front door of City Hall and the bulletin board in the lobby of City Hall at or before 4:59 P.M., Thursday, July 2, 2020. The City of Bethany encourages participation from all its citizens. If participation at any public meeting is not possible due to a disability, notification to the City Clerk at least 48 hours prior to the scheduled meeting is encouraged to make the necessary accommodations. The City may waive the 48-hour rule if signing is not the necessary accommodation.

BPWA AGENDA: 07/21/2020 BPWA ITEM: Consent 1 (A)

Page 210: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

C. APPROVAL OF MINUTES FROM THE JUNE 23, 2020 SPECIAL CALLED

MEETING.

D. APPROVAL OF CLAIMS: THESE CLAIMS HAVE BEEN FOUND TO BE

IN ORDER BY STAFF AND PROPER AS TO FORM AND PROCEDURE

AND ARE RECOMMENDED FOR PAYMENT. A COPY OF THE CLAIMS

LIST IS INCLUDED IN THE AGENDA PACKET.

Motion was made by Trustee Hunter and seconded by Trustee Herren to approve the Consent Docket as submitted. Yes votes: Westmoreland, Herren, Hunter, Powell, Larsen. No votes: None. Motion passed. ITEM NO. 2 on the agenda was CONSIDERATION AND POSSIBLE APPROVAL OF WATER TREATMENT PLANT QUICKLIME BID SPECIFICATIONS AND AUTHORIZE STAFF TO SOLICIT BIDS. (JOHN SHUGART, INTERIM CITY MANAGER) Motion was made by Trustee Herren seconded by Trustee Hunter to approve wa-ter treatment plant quicklime bid specifications and authorize staff to solicit bids. Yes votes: Larsen, Hunter, Herren, Powell, Westmoreland. No votes: None. Motion passed.

ITEM NO. 3 on the agenda was NEW BUSINESS. None ITEM NO. 4 on the agenda was ADJOURN UNTIL JULY 21, 2020.

Chairman Westmoreland adjourned the Bethany Public Works Authority meeting at 7:27 P.M. until July 21, 2020. ________________________ _____________________________ CHAIRMAN SECRETARY

Page 2 BPWA July 7, 2020

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Agenda: 07/21/2020 Item: Consent 1 (B)

BETHANY PUBLIC WORKS AUTHORITY

RECOMMENDATION 1. Approve the claims as presented.

From: Michael Vaughn, Finance Director

Date: July 15, 2020

Subject: Claims List for the July 21, 2020 Bethany Public Works Authority Meeting

BETHANY PUBLIC WORKS AUTHORITY

FUND AMOUNT

Bethany Public Works Authority $154,739.26

TOTAL $154,739.26

ENTERPRISE-WIDE SUMMARY OF ALL CLAIMS:

FUND AMOUNT

General Operations Fund $136,747.99

Bethany Public Works Authority $154,739.26

Bethany Hospital Trust $0.00

Bethany Development Authority $0.00

TOTAL $291,487.25

Page 212: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

7/15/2020 4:53 PM P U R C H A S E O R D E R C L A I M R E G I S T E R PAGE: 5

FUND: 056- BETHANY PUBLIC WORKS AUTH SUMMARY REPORT

P.O.# VENDOR # NAME SUMMARY DESCRIPTION DATE INVOICE AMOUNT

____________________________________________________________________________________________________________________________________

DEPARTMENT: N/A NON-DEPARTMENTAL

21-39474 10-3436 BANCFIRST 2012 REVENUE BOND 7/2020 AUG- 34,340.00

21-39475 10-3436 BANCFIRST 2013 BOND 7/2020 AUG- 36,166.67

DEPARTMENT TOTAL: 70,506.67

DEPARTMENT: 02.0 FINANCE

20-38890 10-1715 TYLER TECHNOLOGIES ONLINE UTLITY PYMT FEE 7/2020 025-301489 9,353.75

DEPARTMENT TOTAL: 9,353.75

DEPARTMENT: 08.1 PUBLIC WORKS - ADMIN

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 393.52

20-39282 10-4071 FEDEX SHIPPING SAMPLES 7/2020 7-060-52887 193.15

DEPARTMENT TOTAL: 586.67

DEPARTMENT: 08.3 PUBLIC WORKS - SANIT

21-39406 10-004601 QUALITY PETROLEUM 200 GALLONS HYDRAULIC 7/2020 06257525-001 866.66

20-38542 10-004996 GOODYEAR COMMERCIAL TIRE & 60-RE-CAPS TIRES 7/2020 255-1019874 1,988.00

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 2,517.48

21-39438 10-3081 PREMIER TRUCK/ATC FREIGHTLIUNIT 98 7/2020 120510265 419.04

21-39447 10-3081 PREMIER TRUCK/ATC FREIGHTLIUNIT#98 7/2020 120510349 170.18

21-39407 10-4010 HARD HAT SAFETY & GLOVE PPE: GLOVES AND SAFETY G 7/2020 58643 355.75

21-39450 10-4010 HARD HAT SAFETY & GLOVE CASE OF GATORADE 7/2020 58709 39.76

21-39453 10-4010 HARD HAT SAFETY & GLOVE 30 COOLING TOWELS 7/2020 58710 50.00

20-38510 10-4012 WASTE CONNECTIONS,INC JUNE LANDFILL 2020 7/2020 26975 19,043.24

20-39294 10-4208 OKLAHOMA CITY TREASURY JUNE HOUSEHOLD HAZARDOUS 7/2020 100620 1,343.00

DEPARTMENT TOTAL: 26,793.11

DEPARTMENT: 12.0 UTILITY - WATER PLANT

21-39473 10-005156 COX COMMUNICATIONS INC. PHONE/INTERNET SVS 7/2020 JUN JUL 625.94

21-39440 10-005732 UTILITY TECHNOLOGY SERVICESPLANT FILTER REPAIR 7/2020 S103588623.002 309.50

20-39345 10-0091 BRENNTAG SOUTHWEST INC 1 TOTE AMMONIA 7/2020 BSW218644 646.90

20-39346 10-0091 BRENNTAG SOUTHWEST INC 7/2020 BSW218643 471.23

21-39392 10-0091 BRENNTAG SOUTHWEST INC 4BBLS 55GAL POLY PHOSPHAT 7/2020 BSW219791 1,759.93

21-39395 10-0091 BRENNTAG SOUTHWEST INC ALUMINUM SULFATE 7/2020 BSW219790 1,293.80

21-39397 10-0091 BRENNTAG SOUTHWEST INC AQUA AMMONIA 7/2020 BSW219789 471.23

21-39442 10-0251 BUSBY PUMP & SUPPLY, LLC DX & REPAIR WELL 13 7/2020 11233 650.00

21-39451 10-0251 BUSBY PUMP & SUPPLY, LLC REPAIR WELL #13 7/2020 11235 1,484.34

20-39332 10-0482 DOLESE BROS. CO. 7 BAGS PREMIXED SHRINKAGE 7/2020 MA20010505 145.74

20-39349 10-0635 GRAINGER INC CONCRETE CIRCULAR SAW 7/2020 9577996904,912 471.70

21-39431 10-0883 LOCKE SUPPLY CO. PVC PIPE 7/2020 40614204-00 58.78

21-39477 10-1063 OG&E MONTHLY SVS 7/2020 JUN- JUL- 262.76

20-39037 10-1288 ROSE STATE COLLEGE RENEWAL CLASS FEE'S 7/2020 WFD1690 50.00

20-39042 10-1288 ROSE STATE COLLEGE RENEWAL CLASS FEE'S 7/2020 WFD1690 50.00

20-39317 10-2798 HARCROS CHEMICALS INC CHEMICALS 7/2020 960059682 4,399.24

20-39296 10-3042 ACCURATE ENVIRONMENTAL Lab reagents 7/2020 su32083 167.89

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7/15/2020 4:53 PM P U R C H A S E O R D E R C L A I M R E G I S T E R PAGE: 6

FUND: 056- BETHANY PUBLIC WORKS AUTH SUMMARY REPORT

P.O.# VENDOR # NAME SUMMARY DESCRIPTION DATE INVOICE AMOUNT

____________________________________________________________________________________________________________________________________

DEPARTMENT: 12.0 UTILITY - WATER PLANT

21-39404 10-3042 ACCURATE ENVIRONMENTAL BAC-T 7/2020 CG06041 250.00

20-39305 10-3919 MISSISSIPPI LIME 25 TONS LIME 7/2020 1497816 7,039.19

21-39455 10-3919 MISSISSIPPI LIME 25 TONS OF LIME 7/2020 1499887 7,018.79

21-39429 10-4271 SASCO MACHINE REPAIR WATER PLANT 7/2020 88673 339.26

DEPARTMENT TOTAL: 27,966.22

DEPARTMENT: 12.1 UTILITY - WATER LINE

21-39477 10-1063 OG&E MONTHLY SVS 7/2020 JUN- JUL- 151.50

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 1,643.43

20-39322 10-3001 EASTON SOD PALLET OF SOD 7/2020 0165383 280.00

DEPARTMENT TOTAL: 2,074.93

DEPARTMENT: 12.2 UTILITY - SEWER

21-39473 10-005156 COX COMMUNICATIONS INC. PHONE/INTERNET SVS 7/2020 JUN JUL 286.59

21-39477 10-1063 OG&E MONTHLY SVS 7/2020 JUN- JUL- 502.65

21-39472 10-1085 OKLAHOMA MUNICIPAL ASSURANCGENERAL LIABILITY/AUTO 7/2020 AUG 1 366.67

DEPARTMENT TOTAL: 1,155.91

DEPARTMENT: 97.0 DEBT SERVICE

21-39475 10-3436 BANCFIRST 2013 BOND 7/2020 AUG- 16,302.00

DEPARTMENT TOTAL: 16,302.00

FUND TOTAL: 154,739.26

Page 214: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

MINUTES

BETHANY HOSPITAL TRUST BETHANY COURT

TUESDAY, JULY 7, 2020

7:00 P.M.

MEMBERS PRESENT: KP Westmoreland Chairman Chris Powell Vice-Chairman John Herren Trustee S.R. Hunter Trustee Kathy Larsen Trustee MEMBERS ABSENT: Jeff Knapp Trustee Steve Palmer Trustee Matthew Goodwin Trustee Amanda Sandoval Trustee OTHERS PRESENT: Phil Cole Acting City Manager Claudia Conner City Attorney Michael Vaughn City Clerk/Treasurer Lesa LaMar Deputy City Clerk (See Roster)

Chairman Westmoreland called the Bethany Hospital Trust meeting to order at 7:27 P.M.

ITEM NO. 1 on the agenda was CONSENT DOCKET:

A. APPROVAL OF MINUTES FROM THE JUNE 16, 2020 REGULAR

MEETING.

B. APPROVAL OF MINUTES FROM THE JUNE 22, 2020 SPECIAL

CALLED MEETING.

C. APPROVAL OF MINUTES FROM THE JUNE 23, 2020 SPECIAL

CALLED MEETING.

NOTICE: Agenda posted on the front door of City Hall and the bulletin board in the lobby of City Hall at or before 4:59 P.M., Thursday, July 2, 2020. The City of Bethany encourages participation from all its citizens. If participation at any public meeting is not possible due to a disability, notification to the City Clerk at least 48 hours prior to the scheduled meeting is encouraged to make the necessary accommodations. The City may waive the 48-hour rule if signing is not the necessary accommodation.

BHT AGENDA: 07/21/2020 BHT ITEM: Consent 1 (A)

Page 215: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

D. APPROVAL OF CLAIMS: THESE CLAIMS HAVE BEEN FOUND TO BE

IN ORDER BY STAFF AND PROPER AS TO FORM AND PROCEDURE

AND ARE RECOMMENDED FOR PAYMENT. A COPY OF THE CLAIMS

LIST IS INCLUDED IN THE AGENDA PACKET.

Motion was made by Trustee Hunter, seconded by Trustee Herren to approve the Consent Docket as submitted. Yes votes: Westmoreland, Powell Herren, Hunter, Larsen. No votes: None. Motion passed.

ITEM NO. 2 on the agenda was NEW BUSINESS. None ITEM NO. 3 on the agenda was ADJOURN UNTIL JULY 21, 2020.

Chairman Westmoreland adjourned the Bethany Hospital Trust meeting at 7:27 P.M. until July 21, 2020.

________________________________ ________________________________ CHAIRMAN SECRETARY

Page 2 BHT July 7, 2020

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Agenda: 07/21/2020 Item: Consent 1 (B)

BETHANY HOSPITAL TRUST

RECOMMENDATION 1. Approve the claims as presented.

From: Michael Vaughn, Finance Director

Date: July 15, 2020

Subject: Claims List for the July 21, 2020 Bethany Hospital Trust Meeting

BETHANY HOSPITAL TRUST

FUND AMOUNT

Bethany Hospital Trust $0.00

TOTAL $0.00

ENTERPRISE-WIDE SUMMARY OF ALL CLAIMS:

FUND AMOUNT

General Operations Fund $136,747.99

Bethany Public Works Authority $154,739.26

Bethany Hospital Trust $0.00

Bethany Development Authority $0.00

TOTAL $291,487.25

Page 217: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

MINUTES

BETHANY DEVELOPMENT AUTHORITY BETHANY COURT

TUESDAY, JULY 7, 2020

7:00 P.M.

MEMBERS PRESENT: KP Westmoreland Chairman Chris Powell Vice-Chairman John Herren Trustee S.R. Hunter Trustee Kathy Larsen Trustee MEMBERS ABSENT: Jeff Knapp Trustee Steve Palmer Trustee Matthew Goodwin Trustee Amanda Sandoval Trustee OTHERS PRESENT: Phil Cole Acting City Manager Claudia Conner City Attorney Michael Vaughn City Clerk/Treasurer Lesa LaMar Deputy City Clerk (See Roster)

Chairman Westmoreland called the Bethany Development Authority meeting to order at 7:27 P.M. ITEM NO. 1 on the agenda was CONSENT DOCKET:

A. APPROVAL OF MINUTES FROM THE JUNE 16, 2020 REGULAR

MEETING.

B. APPROVAL OF MINUTES FROM THE JUNE 22, 2020 SPECIAL

CALLED MEETING.

C. APPROVAL OF MINUTES FROM THE JUNE 23, 2020 SPECIAL

CALLED MEETING.

NOTICE: Agenda posted on the front door of City Hall and the bulletin board in the lobby of City Hall at or before 4:59 P.M., Thursday, July 2, 2020. The City of Bethany encourages participation from all its citizens. If participation at any public meeting is not possible due to a disability, notification to the City Clerk at least 48 hours prior to the scheduled meeting is encouraged to make the necessary accommodations. The City may waive the 48-hour rule if signing is not the necessary accommodation.

BDA AGENDA: 07/21/2020 BDA ITEM: Consent 1 (A)

Page 218: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

D. APPROVAL OF CLAIMS: THESE CLAIMS HAVE BEEN FOUND TO BE

IN ORDER BY STAFF AND PROPER AS TO FORM AND PROCEDURE

AND ARE RECOMMENDED FOR PAYMENT. A COPY OF THE CLAIMS

LIST IS INCLUDED IN THE AGENDA PACKET.

Motion was made by Vice Chairman Powell, seconded by Trustee Herren to approve the Consent Docket as submitted. Yes votes: Herren, Hunter, Larsen, Westmoreland, Powell. No votes: None. Motion passed.

ITEM NO. 2 on the agenda was NEW BUSINESS. None ITEM NO. 3 on the agenda was ADJOURN UNTIL JULY 21, 2020.

Chairman Westmoreland adjourned the Bethany Development Authority meeting

at 7:28 P.M. until July 21, 2020.

________________________________ ________________________________ CHAIRMAN SECRETARY

Page 2 BDA July 7, 2020

Page 219: TUESDAY, JULY 21, 2020 7:00 P.M. Agenda Packet.pdf · 7/21/2020  · recommendation at the August 4, 2020 regular meeting. (John Shugart, Interim City Manager) 3. New Business. 4

Agenda: 07/21/2020 Item: Consent 1 (B)

BETHANY DEVELOPMENT AUTHORITY

RECOMMENDATION 1. Approve the claims as presented.

From: Michael Vaughn, Finance Director

Date: July 15, 2020

Subject: Claims List for the July 21, 2020 Bethany Development Authority Meeting

BETHANY DEVELOPMENT AUTHORITY

FUND AMOUNT

Bethany Development Authority $0.00

TOTAL $0.00

ENTERPRISE-WIDE SUMMARY OF ALL CLAIMS:

FUND AMOUNT

General Operations Fund $136,747.99

Bethany Public Works Authority $154,739.26

Bethany Hospital Trust $0.00

Bethany Development Authority $0.00

TOTAL $291,487.25