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4A Wichita Falls Economic Development Minutes - 06/15/2023 MINUTES OF THE WICHITA FALLS ECONOMIC DEVELOPMENT CORPORATION June 15,2023 Present: Leo Lane,President § WFEDC Members Phyllis Cowling, Secretary-Treasurer § Darron Leiker § Brent Hillery § Bobby Whiteley, Mayor ProTem § Mayor&Councilors Paul Menzies,Assistant City Manager § City Administration Blake Jurecek,Assistant City Manager § James McKechnie,Deputy City Attorney § Jessica Williams, CFO/Director of Finance § Stephen Calvert, Senior Budget Analyst § Terry Floyd,Director of Development Svcs § Chris Horgen,Public Information Officer § Paige Lessor,Executive Legal.Assistant § Ron Kitchens, CEO § Wichita Falls Chamber of Commerce Moriah Williams, Partner—Jobs Team § Absent: David Toogood, Vice President § WFEDC Member 1. Call to Order Mr. Lane called the meeting to order at 2:30 p.m. 2. Consent Agenda a.Approval of Minutes (May 18,2023) b.Financial Report Mr. Menzies stated that things were starting to slow down nationally, and that is being reflected locally. Sales tax is beginning to flatten out,but the Corporation is still running about 2% ahead of this time last year. Interest is still doing well; if it continues, it will be like having a 13th sales tax payment. The Board's unrestricted fund balance is about $10.6 million. He asked the Board to note that the project approved earlier this year,a$2.75 million forgivable loan to Pratt& Whitney will be paid out next week.Mr.Menzies also reminded the Board that the Pratt&Whitney Project funding has already been set aside and encumbered and does not affect the unrestricted fund balance. Ms. Cowling moved to approve the Consent Agenda as presented. Seconded by Mr. Hillery,motion carried 4-0. WFEDC Minutes 06/15/2023 Page 1 of 3 3. Financial Management Update with Jessica Williams, CFO/Director of Finance Ms.Williams reminded the Board that there was a brief discussion about establishing some kind of policy addressing incentives a year ago. Because Ms. Williams is the fiduciary for the Board, she researched the recommendations of the Government Finance Officers Association (GFOA) and wanted to review the best practices with the Board. The Board's current financial reporting is given to board members monthly in a financial report at the monthly meeting. She stated the WFEDC has an annual budget that the Board adopts and then is adopted by City Council. The WFEDC is a component unit of the City of Wichita Falls and is listed in the Annual Comprehensive Financial Report,and is a part of the City's audit. On behalf of the WFEDC, Ms. Williams reports to the State Comptroller. Ms. Williams presented. the GFOA's recommendations to the Board, explaining that because the WFEDC uses public funds to provide incentives to the community, they need to be tracked and ensure a fair.and transparent process for awarding these incentives. No one wants to accidentally violate any laws or end up with collections that can't be gotten back. All of this information should be included in any contracts. To assist in this process,the GFOA recommends that the Board establish a policy setting forth WFEDC's goals and types of incentives to be offered. For example, the incentives could be based on the value of the project or what the project will bring to the community. Anyone who wants to apply for a project could look at the policy online to find out the range of incentives they could receive. Ms.Williams then discussed monitoring and report compliance.She stated that the Finance Department did not have the WFEDC's project status information. If so directed,they could work with the Chamber to include that information in the monthly financial report. Another best practice Ms.Williams recommended was establishing a fund balance policy. She recommended reserving 25%of the prior year's annual cost.In the budget process,the finance department would look at the total expenses for the previous year plus encumbrances and then determine 25% of that amount to set aside in case of an emergency or unforeseen events, i.e., a large legal settlement. She explained the process for the current financials. The fund balance is approximately$10.5 million,so 3.8 million would be restricted, leaving an unrestricted balance of 6.7 million. All City financial policies and practices apply to the WFEDC Fund. These policies and procedures are available in the annual budget document and online. Mr.Lane stated that the Board had previously hired a consultant and developed a range of incentives.The Board discussed using the term guidelines instead of policy.Ms.Cowling said they have all the elements needed. They just need to be put together in policy or guideline format. Ms. Cowling also asked for clarification on the meaning of"restricted" for purposes of the WFEDC. She asked if"restricted" meant"board designated." Mr. Calvert confirmed that it is the Board's discretion not to use it. Mr. Lane asked if anyone had any more questions for Jessica. No further questions were asked or comments made. 4. Executive Session Mr. Lane adjourned the meeting into executive session at 2:40 p.m. pursuant to Texas Government Code§§551.087, 551.071,and 551.074.He announced the meeting back into regular session at 3:54 p.m. The subjects posted in the Notice of Meeting were deliberated, and no votes or further actions were taken on the items in executive session. WFEDC Minutes 06/15/2023 Page 2 of 3 5. Adjourned. The meeting adjourned at 3:54 p.m. Leo Lane, President WFEDC Minutes 06/15/2023 Page 3 of 3