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06 - MINUTES OF BOARDS, COMMISSIONS, AND COMMITTEESREGULAR MEETING MINUTES CITY OF PARIS HISTORIC PRESERVATION COMMISSION CITY COUNCIL CHAMBERS 107 EAST KAUFMAN PARIS, TEXAS WEDNESDAY March 8, 2017 Present: Guests: Chris Dux, Chair Kelsy McLaughlin, The Paris News Sarah Barbee, Vice Chair Jerry Patton, Lamar County Appraisal District Pat Conrad Marvin Gorley Linda Knox Skipper Steely Absent: David Alarid Council Liaison: Matt Frierson Leah Rolen City Staff Liaison Cheri Bedford 1. The meeting was called to order 4:01 P.M by Commissioner Dux 2. A motion was made to approve the minutes of the February 8, 2017 meeting by Commissioner Conrad, seconded by Commissioner Knox, motion carried 7 -0 3. Commissioner Steely invited Jerry Patton to come and help the commission understand the Lamar County Appraisal District. Mr. Patton explained that their office does is appraising the property in Lamar County and collects taxes. He noted their jurisdiction stops when taxes become delinquent. He noted there were 12 taxing entities, and delinquent taxes are handled by two firms. The taxes become delinquent February but it takes 90 days for the paperwork to get in process, so approximately July of each year it is turned over to the taxing entities for collection. Commissioner Steely asked if there were any incentives. Mr. Patton noted incentives for properties that meet the criteria for National Register could potentially be exempt from taxes. Mr. Patton explained how the tax appraisal system worked to the commission. 4. A. COA #2017 -09 Replacement windows, 10 Clarksville ST, Billy Sessums. Mr. Sessums presented his certificate of appropriateness requesting the vinyl windows that he had purchased be approved for his building. He had a brought the window he had purchased with him for the commission to discuss. Mr. Sessums had purchased them a few years back and wanted to change out his windows that are in place. Commissioner Dux explained that every effort should be to repair the current historic windows in place. Commissioner Dux also the options available according to the Paris Historic Design Standards, and vinyl windows are not an allowable alternative. Mr. Sessums noted that there were vinyl windows in downtown in other buildings. Commissioner Rolen asked Mr. Sessums what options he had explored. Mr. Sessums explained that he just wanted to replace the windows because the ones that are in place look really bad and are in disrepair. Commissioner Dux explained that the Design Standards had a lot of information on replacement windows and he also would be willing to share with him some information on the windows he has researched. Motion to deny the application by Commissioner Alarid, motion seconded by Commissioner Barbee Motion carried 7 — 0 B. COA #2017 -10 Facade Restoration, 112 Bonham ST, David Alarid a motion was made to recuse Commissioner Alarid by Sarah Barbee, seconded by Commissioner Knox motion carried 6 — 0. Mr. Alarid explained he is interested in restoring the original store front of what is known as the Varner Building. Although the historic photos were difficult to decipher what the original storefront looked like, Mr. Alarid presented 4 designs renderings he had received from the Texas Main Street program. The commission reviewed the four options and it was decided after discussion all the options that the options #4 would be the most appropriate based on the time period and building style. This option included a display window, door and display window. This is much like the building located just west of the Varner building. A motion was made to approve Mr. Alarids fagade rendering #4 with the condition that he used appropriate materials by Commissioner Knox, seconded by Commissioner Barbee, motion carried 6 — 0. A motion was made to bring Commissioner Alarid back into the commission, Motion carried 6 - 0 C. COA #2017 -11 Installation of new windows, 134 SW 1" ST, Chris Dux. A motion was made to recuse Commissioner Dux by Sarah Barbee, seconded by Commissioner Knox. Motions carried. Mr. Dux explained that when he purchased the building there weren't any windows in the building only the upright dividers. These pieces displayed what the original configuration of windows was present at the time of the building constructions. Additional researched proved that the windows are exactly like the windows left next door building to the North. He further noted on the front the window opening would hold three windows, the south facing openings two. Dux brought a sample of the window that he was intending to use. The window consisted of powder coated aluminum clad wooden windows as allowed in the Design standards. Commissioner Barbee called for any other questions. Hearing none, a motion was made to approve the windows as presented by Commissioner Knox, seconded by Commissioner Rolen. Motion carried 6 -0. A motion was made to bring Commissioner back into the commission. Motion carried 6 - 0 D. Consent Agenda items: Discussion and possible action regarding the following structures considered by code inspectors to be in violation of Article III of Chapter 7 of the Code of Ordinances of the City of Paris, Paris, Texas, entitled "Substandard and Dangerous Buildings and Structures," to determine whether such buildings or structures can be rehabilitated and designated on the National Register of Historic Places, as a recorded Texas Historic Landmark, or as historic property as designated by the City Council of the City of Paris. Commissioner Steely requested Item B 424 Graham St be pulled from the consent agenda for discussion, and send items A. 737 NW 14th ST, C.1232 W. Cherry, D. 1214 W. Kaufman, E. 634 NW 13', F.127 NW 24th to the Buildings and Standards Commission because they cannot be rehabilitated. Motion made by Commissioner Barbee, seconded by Commissioner Knox, Motion carried 7 - 0 Item A. Commissioner Steely gave a brief history of the house, and committed to researching options for rehabilitation and writing a report to the Building and Standards Commission. A motion was made to remove 424 Graham St from the list for demolition for 180 days while the Commission researches options for rehabilitation by Commissioner Knox, seconded by Commissioner Barbee, motion carried 7 — 0 Chairman Dux noted from the ordinance 7 -50 that when a house is pulled from consent agenda, the Historic Preservation Commission must begin to search for options for rehabilitation, and make a report to be given to the buildings and standards commission of their findings. The structure will be held from any public hearing for demolition for 180 days, while the preservation commission researched the information. If unable to come up with a feasible plan within 180 days, the Building and Standards Commission can take action and move forward with a public hearing. To improve the process of making sure the structures are being followed up on, the commission will designate a commissioner to research the structure each time it is pulled from the consent agenda and make a report for the buildings and standards commission. Assignment was given for each property that has been recently pulled. 623 6rh SE will be reported on by Commissioner Dux, 424 Graham will be reported on by Commissioner Steely, and 40810`h NE will be reported on by Commissioner Alarid at the next meeting. Cheri Bedford gave two reports on administratively approved properties, and how the commission can make changes to the Design Standards. For changes to the Design standards, the proposed change must be presented to the current commission with valid reasons and research why the change should be considered. A vote will be taken by the commission. The commission will then add the changes to the design standards in an addendum. There are currently some changes that have not added to the design standards made by previous commissions. Cheri will research the options that have been made by past commissions. DowntownTX.org: Cheri Bedford made a quick presentation on the tool. She had set up administrators. Commissioner Knox and Commissioner Rolen will be added to the administrative list. A training session was set for Saturday March 11, 2017 at 10 a.m. to go over the database and learn how to input information. Future agenda Items: Commissioner Steely requested an update on the 623 W. Washington Street Lamar Hospital. Commissioner Rolen made the motion to adjourn, motion carried 7— 0 Meeting A&umed at 6:00 p.m. Chair Present: Jill Drake Glee Emmite Randy Hider Laurie Redus Leah Rolen Shelley McDowell Cody Kelly Cheri Bedford, Main Street Manager Meeting Minutes of the Main Street Advisory Board 107 Kaufman St Paris Texas City Council Chambers March 14, 2017 Absent: Becky Semple, Chamber Liaison Cleonne Drake — City Council Liaison 1. Call meeting to order -Jill Drake, Chairman at 4:32 pm 2. Citizens Forum -Bud Mackey of Local VFW presented a request that Celebration of "Chisolm Days "which the VFW had sponsored and organized in the past be organized and run by another organization in Lamar County. Chairman informed Mr. Mackey that we have a work plan for 2017 however it will be placed on Future Agenda Items for next month. 3. Approval of minutes of February 14, 2017. Motion was made Randy Hider and seconded by Laurie Redus. Motion carried. 4. Main Street Managers updates- Cheri Bedford. HPC is working on the Downtown TX Survey which will be on a website that will identify all the buildings in Historic Downtown with information on vacant properties for sale and lease. It is scheduled to be launched during Preservation Month. Wine Fest is coming along nicely. Construction is moving along on the Market Square; The Tent has been installed over the skate board area and parking lot renovation is progressing. Sidewalk Project is soon to begin which will lead to Market Square pass Swaim's Hardware. Sidewalk work is also in progress from Square to repair old entrance to Liberty Bank Drive -In. 5. Main Street Board updates and project discussion- Jill Drake. Three Board positions are up for renewal or replacement Jill Drake and Glee Emmite, and Laurie Redus) if interested reapply online thru www.Paristexas.com The Market Square Renewal was selected as our project. Plans for additions of benches, art works and landscaping. Fund Raiser needs to be planned. 6. Committee Liaison Reports a, HPC -Leah Rolen- The launching of Downtown Texas Survey will feature 15 other cities. b Chamber & VCC -Becky Semple - Lamar County Days in Austin meeting with Legislators was a success 7. Future Agenda Items - Chisum Days, Plan Project- Invite Donna Dow to speak on Operation Increase Occupancy, accept resignation from Leah Rolen. 8. Motion to adjourn was made by Leah Rolen seconded by Cody Kelly. Motion carried at 5:30 pm. Walking Tour was made from Fountain - Noting the vacant stores and the discussed possible cleaning window and displays to avoid long blocks with no occupancy. Also, observed windows, restoration and their historical value. Tour continued to Market Square to see the progress the City has made to enhance and beautify the skate park. New sidewalks have been laid, new angle parking, tree planting, tent is installed over skate park, and area of old parking lot have been removed to make a new green area. Approved this ? day of 1 2017. Ji 1 rake, Board Chair Paris —Lamar County Health District 400 West Sherman Street, Paris, Texas 75460 -5646 Health District: (903) 785 -4561 Women, Infant and Children (WIC): (903) 784 -1411 Fax: (903) 737 -0978 www.parislamarhealth.com Minutes of Regular Meeting Paris - Lamar County Board of Health The Paris - Lamar County Board of Health held a Regular meeting at 5:30 p.m. on Monday, November 21St, 2016. Board members in attendance were Mr. Bill Collins, Dr. Rick Erickson, Mrs. Sharmila Franklin, Dr. Mark Gibbons, Mrs. Nancy Stallings and Dr. Marc White, and Dr. Robert White. Others in attendance were Mrs. Gina Prestridge and Ms. Cheryl King Mr. Collins called the meeting to order in open session at 5:28 p.m. Mrs. Stallings made the motion and was seconded by Dr. R. White to approve the minutes from the prior meeting. All approved. Mrs. Prestridge advised the board on the following items /subjects: • DSRIP Payment / Metric Goal — should receive around $210,000 the first of January. • Department of State Health Services (DSHS) is now Health and Human Services. • New Nurse Practitioner — Amy Jolley was hired as full -time. Also, Dr. Strom will continue to work every other week, Dr. Scott works occasionally, Kimberly Parks, designated for Moncrieft Cancer patients, Donna Callicoat works one day every two weeks. • October reports — o WIC Services 1,410 clients served (94) drive thru 0 1,004 Clinical clients served 0 36 restaurant inspected with 2 complaints 0 5 septic systems inspected with 0 complaint and 0 0 rabies cases. • Total liability and equity is approximately $783,812. The next regular meeting would be December 19th, at 5:30 p.m. at the Paris - Lamar County Health District. Business to be discussed and possibly action taken on at next meeting: N/A Dr. Robert White made the motion and was seconded by Mrs. Stallings for the meeting to be adjourned at 5:44 p.m. All approved. Respectfully submitted by: Cheryl D. King Approval motion made by Mrs. Nancy Stallings and seconded by Dr. Mark White at the January 23rd, 2017 meeting. All approved. NOTE: Original filed with City Clerk, City Annex and copy kept at Paris -Lamar County Health District. I 14 �A At Oro $ I A I Paris —Lamar County Health District 400 West Sherman Street, Paris, Texas 75460 -5646 Health District: (903) 785 -4561 oµ��an� Women, Infant and Children (WIC): (903) 784 -1411 Fax: (903) 737 -0978 www.parislamarhealth.com Minutes of Regular Meeting Paris - Lamar County Board of Health The Paris - Lamar County Board of Health held a Regular meeting at 5:30 p.m. on Monday, January 23, 2017. Board members in attendance were Mr. Bill Collins, Dr. Rick Erickson, Mrs. Sharmila Franklin, Dr. Mark Gibbons, Mrs. Nancy Stallings and Dr. Marc White. Others in attendance were Mrs. Gina Prestridge, Ms. Cheryl King, and Mrs. Linda Kapp with Paul T. Wells & Associates, LLP. Not in attendance was Dr. Robert White. Mr. Collins called the meeting to order in open session at 5:35 p.m. Mrs. Stallings made the motion and was seconded by Dr. M. White to approve the minutes from the prior meeting. All approved. Mrs. Kapp with Paul T. Wells & Associates, LLP, discussed the recent "clean" audit with "zero" findings. Mrs. Prestridge advised the board on the following items /subjects: • Public Information Request — 2 received, Mr. Collins and Mrs. Prestridge sign. (Attached) • Mosquito Program — partner with City of Paris, '/z cost for employee, City buys chemicals, hot -spot spray. • Annual Evaluations - Medical Director and Executive Director Evaluations needed for personnel charts. • Letter of approval for Personnel Policy and Contract Manuals — Dr. Gibbons made the motion and was seconded by Mrs. Stallings. All approved. • November and December reports — o WIC Services 1,418 / 1,369 clients served (110 / 86) drive thru 0 621 / 412 Clinical clients served 0 21 / 20 restaurant inspected with 0 / 1 complaints 0 9 / 8 septic systems inspected with 1 / 0 complaint and 0 0 / 0 rabies cases. • Total liability and equity is approximately $608,214. The next regular meeting would be February 23rd, ,2017, at 5:30 p.m. at the Pans - Lamar County Health District. Business to be discussed and possibly action taken on at next meeting: N/A Mr. Collins made the motion and was seconded by Mrs. Stallings for the meeting to be adjourned at 5:56 p.m. All approved. Respectfully submitted by: Cheryl D. King Approval motion made by Dr. Erickson and seconded by Dr. Gibbons at the March 201h, 2017 meeting. All approved. NOTE: Original filed with City Clerk, City Annex and copy kept at Paris -Lamar County Health District. Paris Lamar Counter - feafth Dt'sWd 400 West Sherman 0 F ' Paris, 2ezar 75460 void 903 -785 -4561 !Far. 903 - 737 -0978 www.parislamarhealth.com PUBLIC INFORMATION REQUEST NAME OP PERSON REQUESTING INFORMATION: Erica Burkert ADDRESS: 1601 West Diehl Road, Naperville, IL 60563 PHONE NUMBER: 630 - 305 -2117 DATE & TIME OF REQUEST: 12/01/2016 DESCRIPTION OF PUBLIC RECORD(S) BEING REQUESTED: We are searching for food safety inspections for the following location: 1. Paris Junior College Student Center: 2400 Clarksville Street, Paris We are searching for any inspections conducted AFTER 09/2912015 SIGNATURE OF PERSON REQUESTING INFORMATION APPROVAL FOR RELEASE OF PUBLIC RECORDS: ROUTED TO: DATE RECEIVED: CTOR Tars Lamar County Yfealth D`idlict 400 West Sherman W r", Tanis, Texas 75460 Voice: 903 -785 -4561 Tar. 903 - 737 -0978 www.patislamarhealth.com PUBLIC INFORMATION REQUEST NAME OP PERSON REQUESTING INFORMATION: Michael Liston ADDRESS: 2270 Springlake Road, Suite 800 Farmers Branch, Texas 75234 PHONE NUMBER: (972) 919 -3306 DATE & TIME OF REQUEST: 1 -11 -17 / 9.00 AM DESCRIPTION OF PUBLIC RECORD(S) BEING REQUESTED: See attachment. ��Wl x SIGNATURE OF PERSON REQUESTING INFORMATION APPROVAL FOR RELEASE OF PUBLIC RECORDS: ROUTED TO: DATE RECEIVED: ACTION ATIVE D CTOR ATC Group Services LLC is in the process of preparing a Phase I Environmental Site Assessment for the following property in Paris, TX: E -Z Mart Store #195 3085 Clarksville Street, Paris, Texas 75460 As a part of our investigation we require the following records, if applicable: Environmental and Fire Department: • Files of an environmental nature for the Property, to include the below listings. • Any records of AST /UST's on file for the Property? (this could also include grease traps or grease collection devices /services). • Any records of hazardous materials spills or fires on file for the Property? (this could be from vehicle accidents or spills) • Any records of septic systems, wells, or petroleum activities on file for the Property. • Any observations noted during routine building, health, property, environmental or fire inspections. Zoning Department: • Current zoning designation for the Property. • Historic zoning designation for the Property. • Use of the Property an acceptable use. .An email response of we have files or we do not have files to these questions is acceptable. If files are found, ATC can review the files as per City requirements. If you have any questions or comments, please do not hesitate to contact Mr. Michael Liston of ATC at 972 - 919 -3306. Thanks, Michael Liston I STAFF SCIENTIST I ATC Group Services LLC +1 972 919 3306 2270 Springlake Road Suite 800 1 Famers Branch, TX 75234 michael.liston(a�atcassociates com I www.atc-ro-upservices.com This email and its attachments may contain confidential and /or privileged information for the sole use of the intended reciplent(s). If you are not the intended recipient, any use, distribution or copying of the information contained in this email and its attachments is strictly prohibited. If you have received this email in error, please notify the sender by replying to this message and immediately delete and destroy any copies of this email and any attachments. The views or opinions expressed are the author's own and may not reflect the views or opinions of ATC. - C PARIS-LAMAR COUNTp HEALTH DISTRICT 10/l/16-9/30/17 Paris —Lamar County Health District 400 West Sherman Street, Paris, Texas 75460 -5646 Health District: (903) 785 -4561 Women, Infant and Children (WIC): (903) 784 -1411 Fax: (903) 737 -0978 �1_1V 1v.uarisl�_ 31"ar "q-11 -I'll-con, Approval of Policies and Procedures /Contracts The Paris -Lamar County Health District Policy and Procedure Personnel and Clinical Manuals are reviewed and approved by the Board of Health annually. Any revisions or additions are approved when applicable. Board Chair [ - 2 � 2cq Date Promoting Health. Preventing Disease. PARIS -LAMAR COUNTY HEALTH DISTRICT Annual Financial Report Year Ended September 30, 2o16 Paul T. Wells & Associates, LLC Auditors PARIS -LAMAR COUNTY HEALTH DISTRICT Table of Contents September 30, 2o16 Page Independent Auditors' Report .......................... ............................... Financial Statements: Statement of Net Position ................ ............................... Statement of Revenues, Expenses, and Changes in Fund Net Position .................. ............................... 4 Statementof Cash Flows ................................................ ............................... Notes to the Financial Statements ......................... Paul T. Wells & Associates, LLB.' INDEPENDENT AUDITORS' REPORT Board of Directors Faris - Lamar County Health District Paris, Texas We have audited the accompanying financial statements of the business -type activities of the Paris -Lamar County Health District (the District) as of and for the year ended -September 30, 2016, and the related notes to the financial statements, which collectively comprise the District'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. Auditors' 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, Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from raterial 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 *gment, including the assessment of t..he 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 opinion. Opinion in our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Paris -Lamar County Health District as of September 30, 2016, and the respective changes In financial position, and cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. 1 - <23 Lamar Avenue: 5uite D • Paris, TX 754 0 * ?hane: 903.78S.58481 Pax: 903.754.8635 • vvells- worid.ccrn Board of Directors Paris -Lamar County Health District Other Matters Required Supplementary Information Management has not presented Management's Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing 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. Our opinion on the basic financial statements is not affected by this missing information. Aue 7 ?Pee& & A4" .&e Certified Public Accountants Paris, Texas December 5, 2016 Paris -Lamar County Health District Statement of Net Position September 30, 2o16 Assets Current Assets Cash and Cash Equivalents $ Receivables: 478,396 Grants and Contracts Patient Receivables (Net of Allowance) 136,368 Prepaid Expenses 3,337 Total Current Assets 51,803 Noncurrent Assets 669,9o4 Property and Equipment (Net of Accumulated Depreciation) Total Noncurrent Assets 115,931 Total Assets 115,931 785,835 Liabilities Current Liabilities Accounts Payable Accrued Expenses 4,388 Deferred Revenue 68,226 Total Current Liabilities 422,533 Total Liabilities 495,147 495,147 Net Position Net Investment in Capital Assets Unrestricted 115,931 Total Net Position 174,757 $ 29o,688 The notes to the financial statements are an integral part of this statement. 3 Paris -Lamar County Health District Statement of Revenues, Expenses and Changes in Fund Net Position Year Ended September 30, 2016 Operating Revenues Patient Service Revenue Grants Interlocal Government Transfer Total Operating Revenues $ 185,788 966,340 150,000 1,302,128 Operating Expenses Salaries, Wages and Benefits Professional Fees and Purchased Services 803,434 Supplies, Postage and Dues 161,581 Depreciation 152,910 Occupancy 4,702 Repairs 35,230 Travel and Training 28,191 Insurance 16,018 Other 86,901 Total Operating Expenses 1'464 1,290,431 Operating Income 11,697 Increase in Net Position 11,697 Total Net Position, Beginning of Period Prior Period Adjustment 335,2 Total Net Position, Beginning of Period as Adjusted (56,23311 ) 278,991 Total Net Position, End of Period $ 290,688 The notes to the financial statements are an integral part of this statement. 4 Paris -Lamar County Health District Statement of Cash Flows Year Ended September 30, 2016 Cash Flows from Operating Activities Receipts from Patients $ 184,094 Receipts from Grantors 1,171,208 Receipts from Local Governments 150,000 Payments to Suppliers and Contractors (505,206) Payments to Employees (825645) Cash Provided by Operating Actibities 174,451 Cash Flows from Financing Activities Cash Flows from Investing Activities Net Increase in Cash and Cash Equivalents 174,451 Cash, September 30, 2015 303,945 Cash, September 30, 2016 $ 478,396 Reconciliation of Operating Income to Net Cash Provided by Operating Activities: Operating Income $ 11,697 Adjustments to Reconcile Change in Net Assets to Net Cash Provided by Operating Activities Depreciation Expense (increase) Decrease in Assets: 4,702 Patient Receivable (1,694) Prepaid Expenses (6,019) Grants Recievable Increase (Decrease) in Liabilities: 91091 Accounts Payable (16,892) Accrued Liabilities (22,211) Deferred Revenue Total Adjustments 195,777 162,754 Cash Provided by Operating Activities 174,451 The notes to the financial statements are an integral part of this statement. 5 PARIS -LAMAR COUNTY HEALTH DISTRICT Notes to the Financial Statements September 30, 2o16 Organization and Summary of Significar+_Ac_ounting Policies A. Reporting Entity The Paris -Lamar County Health District (the District) is a governmental special - purpose district established July 19,1993. The District was organized exclusively for the purpose of benefiting and accomplishing public purposes of the City of Paris, Texas, and Lamar County, Texas by serving as a public health district primarily providing preventive medical treatment. Services provided include prenatal care; family planning; immunizations; care of nonemergency medical problems; screening and treatment of sexually transmitted diseases; the Women, Infant, and Children (WIC) nutrition program; and sanitary inspections. The business affairs are managed by a five - member board of directors. B. Basis of Presentation — Basic Financial Statements The Statement of Net Position presents all of the District's assets and liabilities with the difference between the two reported as "net position." Over time, increases or decreases in the District's net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. This statement combines and consolidates current financial resources (short-term spendable resources) with capital assets. The Statement of Revenues, Expenses, and Changes in Net Position focuses on both the gross costs and the net costs of District activities which are supported mainly by Federal revenue and fee revenues. This approach is intended to summarize and simplify the user's analysis of costs of various services to the public. All of the current year's revenues and expenses are taken into account regardless of when cash is received or paid. The two statements above report the District's net position and changes in net position. The change in net position provides the reader a tool to assist in determining whether the District's financial health is improving or deteriorating. The reader will need to consider other nonfinancial factors such as economic conditions and facility conditions in arriving at their conclusion regarding the overall health of the District. The Statement of Cash Flows is presented on the direct method to illustrate the sources and uses of cash for operating activities of the District. The primary purpose of cash flow analysis is to provide relevant information about the cash receipts and cash payments of an entity during a period. The Statement of Cash Flows also may help users assess the District's ability to generate future net cash flows, to meet its obligations as they come due, and to determine its need for external financing. 9 PARIS -LAMAR COUNTY HEALTH DISTRICT Notes to the Financiai Statements (Continued) September 30,1o16 I. organization and Sunima_ry_of Significant_ Accounting _Poli_ries_(Continued) C. Measurement Focus and Basis of Accounting The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transaction or events for recognition in the financial statements. The accounts are maintained and the financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP) as applicable to governments. The basic financial statements focus on the District as a whole. These basic financial statements are designed to emulate corporate presentation models whereby all District activities are consolidated into one total. The District reports all activities as a proprietary fund using the economic resources measurement focus and the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services in connection with a proprietary fund's principal ongoing operations. Operating expenses for proprietary funds include the cost of providing services, administrative expenses, and depreciation of capital assets. All revenues and expenses not meeting these definitions are reported as nonoperating revenues and expenses. D. Assets, Liabilities and Net Position i. Cash and Cash Equivalents The District's cash and cash equivalents are considered to be cash on hand, demand deposits, and short -term investments with original maturities of three months or less from the date of acquisition. 2. Investments Statutes authorize the District to invest in obligations of the U.S. Treasury, direct obligations of the State of Texas, other obligations guaranteed or insured by the State of Texas or the United States, obligations of states and political subdivisions of any state meeting certain rating requirements, certificates of deposit, and fully collateralized direct repurchase agreements having a defined termination date. 3. Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in the financial statements. The cost of prepaid items is recorded as expenditures /expenses when consumed rather than when purchased. VA PARIS -LAMAR COUNTY HEALTH DISTRICT Notes to the Financial Statements (Continued) September ;o, 2016 Organizaticn and Summary of Significant Acc_ounting_Policies_(Continued) D. Assets, Liabilities and Net Position 4. Capital Assets Property and equipment of the District are recorded at historical cost and depreciation is calculated using the straight -line method over the following estimated useful lives: Assets Years Leasehold Improvements 39 Fixtures and Equipment 3 -10 II. Detailed Notes on All Activitie_$ A. Cash and Cash Equivalents Custodial credit risk for deposits is the risk that in the event of a bank failure, the District's deposits may not be returned or the District will not be able to recover collateral securities in the possession of an outside party. The District's policy requires deposits to be secured by collateral valued at market or par, whichever is lower, less the amount of the Federal Deposit Insurance Corporation insurance (FDIC). Deposited funds may be invested in certificates of deposit in institutions that are domiciled in the State of Texas. Collateral agreements must be approved prior to deposit of funds as provided by law. The District approves and designates a list of authorized depository institutions based on evaluation of solicited responses and certifications provided by financial institutions and recommendations of the District. The District maintains accounts in one financial institution. At September 30, 2016, the carrying amount of demand deposits was $475,418 and the bank balance was $514,598, which was covered by federal depository insurance and pledged securities. B. Investments Statutes authorize the District to invest in obligations of the U.S. Treasury, direct obligations of the State of Texas, other obligations guaranteed or insured by the State of Texas or the United States, obligations of states and political subdivisions of any state meeting certain rating requirements, certificates of deposit, and fully collateralized direct repurchase agreements having a defined termination date. The District did not have any investments at September 30, 2016. C. Grants and Contracts Receivables The grants and contracts receivables are for payments from grantors for services which were provided during the year ended September 30, 2016. PARIS -LAMAR COUNTY HEALTH DISTRICT Notes to the Financial Statements (Continued) Sept.emhkr. 30, 2016 II. Detailed Notes on A11_Acti,,ities�Cor-,tirl.ued) D. Patient Receivables The patient receivables are for payments from insurance companies on behalf of patients for services which were provided during the year ended September 30, 2016. There was an allowance for uncollectible patient accounts as of September 30, 2016, of $3,140. E. Capital Assets Capital assets, which include leasehold improvements and a vehicle, are reported in the financial staternents. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,00o and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. Property and equipment consists of the following: Leasehold Improvements Furniture, Fixtures and Equipment Property and Equipment (Cost) Less: Accumulated Depreciation Property and Equipment (Net) F. Pension Plan 9/30/2015 $ 119,495 8,191 127,686 Additions Retirements $ 9/30/2016 $ 119,495 8,191 127,686 7,053 4,702 _ - 11,755 $ 120,633 $ 4,702 _ $ $ 115,931 The District has a defined contribution pension plan, a 5304 Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) IRA Plan, administered by Edward Jones. The SIMPLE IRA covers all employees immediately upon being hired if they choose to enroll in the Plan. The District contributes 3% of an employee's salary directly to each employee's Individual Retirement Account. Pension expense charged to operations for the year ended September 30, 2016, was $15,816. G. Risk Management The District is exposed to various risks of loss and has obtained insurance related to general liability, errors and omissions liability, and automobile liability. Xi PARIS -LAMAR COUNTY HEALTH DISTRICT Notes to the Financial Statements (Continued) September 30, 2016 !II. Detailed Notes on All Activities_�Continued) H. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. I. Prior Period Adjustment The beginning net positon has been adjusted for vacation accrual related to periods prior to September 30, 2015. The amount of the prior period adjustment was $56,231. `r•1 PARIS -LAMAR COUNTY HEALTH DISTRICT Communication with Those Charged with Governance Year Ended September 30, 2o16 Paul T. Wells & Associates, LLC Auditors Paul T. Wells & .Associates` LLC Communications with Governance at the Conclusion of the ,Audit Board of Directors Paris -Lamar County Health District Paris, Texas We have audited the financial statements of the Paris -Lamar County Health District (the District) for the year ended September 30, 2016, and have issued our report thereon dated December 5, 2016. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, as well as certain informal on related to the planned scope and timing of our audit. We have cornrnu ;icated such information in our engagement. letter to you dated September 3o, 2o16. Professional standards also require that we communicate te. you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financiat statements. No new accounting policies were adopted and the application of existing policies was not changed during 2016. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: !'Management's estimate of depreciation expense is based or, a straight -line basis, over the estimated useful lives of the District's assets. We evaluated the key :actors and assumptions used to develop the depreciation method used and the estimates of useful lives of the assets in determining that they are reasonable in relation to the financial statements taken as a whole. The allowance for, uncollectible accounts and patient receivables is calculated based on estimates from management. We have determined, based on review of this calculation, that these estimates are reasonable in relation to the financial statements taken as a evhole. 13-73 L3iild( ?'tV (iUC, Pdfly, !n 7 5�4hC% ^ P,rjnE:''U�.i Fc]X: (3,iBL.,'6K .•._.W. Board of Directors Paris -Lamar County Health District Page 2 There are no financial statement disclosures that are particularly sensitive because of their significance to financial statement users. The financial statement disclosures are neutral, consistent, and clear. Di f ficuities Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. No such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated December 5, 2016. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the District's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the District's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Board of Directors Paris -Lamar County Health District Page 3 Internal. CQntrro over Financial Reportinig In planning and performing our audit of the financial statements of the District as of and for the year ended September 30, 2016, in accordance with auditing standards generally accepted in the United States of America, we considered its internal control over financial reporting (internal control) as a basis for designing auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses, and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control that we consider to be significant deficiencies and material weaknesses. 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 significant 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. We consider the following deficiencies to be significant deficiencies and material weaknesses in internal control. Segregation of Duties: A critical element in any internal control structure is the characteristic known as segregation of duties. Assigning different personnel the responsibility of authorizing transactions, recording transactions, and maintaining custody of assets achieves this internal control structure attribute. Due to the District's small number of personnel, there is limited segregation of duties in substantially all areas of the accounting system. To the extent possible, every effort should be made to utilize a "best practices" approach when considering controls over cash transactions and preparation of accounting records. We encourage the Board to closely monitor its financial activities which may help offset the weaknesses associated with limited segregation of duties. Financial Accounting and Reporting: As is common in small entities, the District does not prepare the financial statements and control the period -end financial reporting process, including controls over the selection and application of accounting principles that are in conformity with generally accepted accounting principles; controls over procedures used to analyze transactions comprising general ledger activity; controls over initiating, authorizing, recording, and processing journal entries into the general ledger; and controls over recording recurring and nonrecurring adjustments to the financial statements. Board of Directors Paris -Lamar County Health District Page 4 Restriction_on Use This information is intended solely for the use of the Board of Directors and management of Paris - Lamar County Health District and is not intended to be, and should not be, used by anyone other than these specified parties. ewe 7 Me&t & Adv . &e Certified Public Accountants Paris, Texas December 5, 2o16 Paris -Lamar County Health District Misstatements Corrected by Management Year Ended September 30, 2016 Description Accounts Payable Debit Credit Accounts Receivable $ - $ 4,306 Accrued Expenses - 7'962 Accumulated Depreciation 57,682 Allowance for Doubtful Accounts Bad Debt Expense 5'203 Chemical Medical Deferred Revenue 2,396 _ Depreciation Expense 321,224 DSRIP Revenue First Federal Community Bank 282,6o1 - Furniture, Fixtures and Equipment 30,559 Grant Receivable - Healthy Communities Grant 36,367 - Hospital Community Service Grant 7,058 Immunization Grant 6'740 - Infectious Disease Revenue - 15,o6o Insurance and Bonds 8,151 Lab Costs - 4,669 Lamar Delta Co. Medical Society 1,992 Legacy Grant Revenue - 200 Net Position 31,883 _ Payroll Expenses 56'752 - Private Pay Fees 1,983 - Salaries and Wages - 10,502 TNT Grant 11,995 - WIC Grant - Totals - 75,539 $ 537,912 $ 537,912 MINUTES OF THE REGULAR MEETING OF THE BUILDING AND STANDARDS COMMISSION MONDAY, MARCH 20, 2017 3:30 P.M. 1. Johnny Norris called the Building and Standards Commission Meeting to order at 3:30 P.M. Roll was called. A. The following members were present: Sally McEwin Johnny Norris Ben Vaughan Joseph Scott Ken Kohls B. Staff present: Robert Talley Larry Wright Stephanie Harris Debra Burge C. Others present: 2. Approval of minutes from previous meetings. (February 20, 2017) Q. #6; Takings Claim, is that correct? A. Yes, it is the illegal taking of property. Ben Vaughan recommended approving the minutes, seconded by Joseph Scott. Motion carried unanimously. 5 -0 3. Public Hearing to consider presentations by City of Paris Code Inspectors and owner(s) and/or lien holder(s) of the below properties who have been given notice of a violation of Article III of Chapter 7 of the Code of Ordinances of the City of Paris, Paris, Texas, entitled "Substandard and Dangerous Buildings and Structures:" A. 515 NE 16th; Hick's 1" Addition Block 4, Lot 17 Owner: Roger Edwards Properties LLC, 50 W Oak St., Paris TX 75460 Robert Talley stated owner signed for certified letter, but no contact from them. Property burned about 3 months ago. Total burn -out. Unsecure. Robert Talley's recommendation: Declare nuisance; demo within 30 days, or city has right to do so. Motion was made by Johnny Norris, seconded by Joseph Scott to accept Robert's amended recommendation. Motion carried unanimously. 5 -0 B. 737 NW 14th; Colonial Addition Block 7, Lot 11 -12 -13 Owner: Nelda Melton Smith, 737 14th NW, Paris TX 75460 Robert Talley stated property came before BSC 6 -7 months ago. Owner said wanted to repair, started pulling permits, started repairs, but nothing recently and permit has now expired. Have not heard from owners. Unsecure. Robert Talley's recommendation: Declare nuisance; demo within 30 days, or city has right to do so. Commission questions. Q — Have we initiated contact? A — Yes; cannot reach them. Owner told us she does not have a working number. Son was going to be doing repairs. Put orange sticker on property, published in paper, letter returned because no one living at this address. Only address we have for owner. Q — How old is permit? A — Been expired for about a month. Q — Do owners live locally? A — Yes, but this is the only mailing address we have. Neighbors are calling about this property every week. Q — Is it in the dry? A — Yes; but unsecure on South side. Q — What are our options? A — At the least, put secure order. Q — Is there a way to know if the owner is receiving mail? A — No. Motion was made by Johnny Norris to place 10 -day secure order, or the city has the right to do so. Seconded by Joseph Scott. Motion carried unanimously. 5 -0 C. 1232 W Cherry; City Block 84, Lot 8 Owner: Wade Turner, 1232 W Cherry, Paris TX 75460 Robert Talley stated called in by owners. 2 cases worked on this property by Code Enforcement. Broken windows, foundation damage and rot, unsecure, exterior missing and rotting wood. Rubbish inside house. Feces on floor inside house. Dead birds inside. Evidence inside of leak in roof. Robert Talley's recommendation: Declare nuisance; demo within 30 days, or city has right to do so. Commission questions. Q — Do we ever declare property to be a public health hazard? A — By declaring it a nuisance. Motion was made by Joseph Scott, seconded by Sally McEwin to accept Robert Talley's recommendation. Motion carried unanimously. 5 -0 D. 1214 W Kaufman; City Block 128, Lot 11 Owner: Clarkie Miller, c/o Felicia Murphy, 806 19t' NW, Paris TX 75460 Robert Talley stated been before BSC in the past. Demoed main structure, but not shed. Evidence people have broken into the shed and stealing sheet metal. Also evidence someone is trying to live in it. Unsecure. Roof collapsing. Owner is deceased. Spoke with relatives; they will not be doing anything with it. Robert Talley's recommendation: Declare nuisance, demo within 30 days, or city has right to do so. Motion was made by Joseph Scott, seconded by Sally McEwin to accept Robert Talley's recommendation. Motion carried unanimously. 5 -0 E. 634 NW 13th; City Block 84, Lot 15 -A Owner: Christopher Dell Gray, 456 14" NW, Paris TX 75460 Robert Talley stated this property has been before BSC in the past for a carport behind the property. Put demo orders on carport. House was OK at that point. Received call about front porch, and someone going in the back. No contact with owner this time or last time. Front porch has collapsed, water damage under front window. Missing and deteriorated wood. Unsecure. Evidence of birds nesting in wall inside. Hole in roof and floor. Foundation damage. Evidence of fire damage in roof. Evidence of stripping for wiring. Robert Talley's recommendation: Declare nuisance, demo within 30 days, or city has right to do so. Commission questions. Q — When a house is demoed, what happens to the concrete slab or steps? A — We leave it to the contractor. Leaving the slab or steps is not a violation. If abatement crew is having difficulty mowing around it, we'll break it up with a Bobcat. Having the contractor do it is a budget issue due to the cost. Motion was made by Joseph Scott, seconded by Sally McEwin to accept Robert Talley's recommendation. Motion carried unanimously. 5 -0 F. 127 NW 24th; Wortham & Carlton Addition Block 3, Lot 10 Owner: Carla & Chester Norris, 127 24th NW, Paris TX 75460 Robert Talley stated no one living in the house. House does have electricity with an active meter. Neighbors have called in numerous times. Deterioration along front, carport has collapsed. Underpinning starting to bow out; foundation sinking. Tree damage to roof. Hole in roof. Robert Talley's recommendation: Declare nuisance, demo within 30 days, or city has right to do so. Motion was made by Joseph Scott, seconded by Sally McEwin to accept Robert Talley's recommendation. Motion carried unanimously. 5 -0 4. Code Enforcement update. No demos last month. We've spent half our budget year -to -date. Sally, Joseph, Ben terms are ending and are eligible to serve again. 5. Future agenda items. 6. Adjournment. Motion was made by Joseph Scott, seconded by Sally McEwin to adjourn the meeting at 4:20 pm. Motion carried unanimously. 5 -0 APPROVED THIS 17th DAY OF APRIL, 2017. Chair an