City Of Spencer, Oklahoma
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019TABLE OF CONTENTSIndependent Auditor’s Report on Financial Statements . .4-5Management Discussion and Analysis .6-10The Basic Financial Statements:Government-Wide Financial Statements:Statement of Net Position (Modified Cash Basis) Statement of Activities (Modified Cash Basis) . Governmental Funds Financial Statements:Balance Sheet (Modified Cash Basis) Statement of Revenues, Expenditures and Change in Fund Balance (Modified CashBasis) Reconciliation of Governmental Funds and Government-Wide Financial Statements .Proprietary Fund Financial Statements:Statement of Net Position (Modified Cash Basis) Statement of Revenues, Expenses and Change in Net position (Modified Cash Basis) Statement of Cash Flows (Modified Cash Basis) .Footnotes to the Basic Financial Statements .121314151617181920-36Other Information:Budgetary Comparison Schedule (Modified Cash Basis) – General Fund . Footnotes to Budgetary Comparison Schedule . . 3838Internal Control and Compliance over Financial ReportingIndependent Auditor’s Report on Internal Control and Compliance 140-45
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019City CouncilFrank CalvinJim ScanlonKerry AndrewsTonni CanadayJames TalleyChairman/MayorVice Chairman/MayorMemberMemberMemberManagementSteallyn MarshVacantAllen LaneAlexandria GibsonKenneth GriffithTerry KellumCity Manager (Interim)City ClerkChief of PoliceMunicipal Court ClerkFire ChiefPublic Works SupervisorCity Hall8200 NE 36th StreetPO Box 660Spencer, OK 73084405-771-32262
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019INDEPENDENT AUDITOR’S REPORT3
Elfrink and Associates, PLLCCertified Public AccountantsINDEPENDENT AUDITOR’S REPORTTo the Honorable Mayor and City CouncilCity of Spencer, OklahomaWe have audited the accompanying modified cash basis financial statements of the governmental activities,the business-type activities, and each major fund of the City of Spencer, Oklahoma, as of and for the year endedJune 30, 2019, and the related notes to the financial statements, which collectively comprise the City’s basicfinancial statements as listed in the table of contents.Management’s Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordancewith the modified cash basis of accounting described in Note 1C; this includes determining that the modified cashbasis of accounting is an acceptable basis for the preparation of the financial statements in the circumstances.Management is also responsible for the design, implementation, and maintenance of internal control relevant to thepreparation and fair presentation of financial statements that are free from material misstatement, whether due tofraud or error.Auditor’s ResponsibilityOur responsibility is to express opinions on these financial statements based on our audit. We conducted our auditin accordance with auditing standards generally accepted in the United States of America and the standardsapplicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of theUnited States. Those standards require that we plan and perform the audit to obtain reasonable assurance aboutwhether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financialstatements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks ofmaterial 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 financialstatements in order to design audit procedures that are appropriate in the circumstances, but not for the purposeof expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no suchopinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonablenessof significant accounting estimates made by management, as well as evaluating the overall presentation of thefinancial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our auditopinions.OpinionsIn our opinion the financial statements referred to above present fairly, in all material respects, the respectivemodified cash basis financial position of the governmental activities, the business-type activities, and each majorfund of the City of Spencer, Oklahoma, as of June 30, 2019, and the respective changes in modified cash basisfinancial position and, where applicable, cash flows thereof for the year then ended in accordance with themodified cash basis of accounting described in Note 1C.7712 South Yale Avenue, Suite 215Tulsa, OK, 74136Members of the AICPA, OSCPA, and GFOA4918-361-2133anne.elfrink@CPA.comGovernment Accounting and Auditing
Basis of AccountingWe draw attention to Note 1C of the financial statements, which describes the basis of accounting. The financialstatements are prepared on the modified cash basis of accounting, which is a basis of accounting other thanaccounting principles generally accepted in the United States of America. Our opinions are not modified with respectto this matter.Emphasis of a MatterGoing ConcernAs discussed in Note 5, the City had a significant deficit working capital position at June 30, 2019. However, thefinancial statements were prepared on the assumption that the City is a going concern.Other MattersOther InformationOur audit was conducted for the purpose of forming opinions on the financial statements as a whole that collectivelycomprise the City of Spencer, Oklahoma’s basic financial statements. The management’s discussion and analysis andbudgetary comparison information on pages 6-10 and 38, which are the responsibility of management, arepresented for purposes of additional analysis and are not a required part of the basic financial statements. Suchinformation has not been subjected to the auditing procedures applied in the audit of the basic financial statements,and accordingly, we do not express an opinion or provide any assurance on it.Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated July 7, 2020 on ourconsideration of the City of Spencer, Oklahoma’s internal control over financial reporting and on our tests of itscompliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. Thepurpose of that report is solely to describe the scope of our testing of internal control over financial reporting andcompliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internalcontrol over financial reporting or on compliance. That report is an integral part of an audit performed in accordancewith Government Auditing Standards in considering the City’s internal control over financial reporting andcompliance.Elfrink and Associates, PLLCTulsa, OklahomaJuly 7, 20205
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Management Discussion and AnalysisThe management of the City of Spencer is pleased to provide this annual financial report to its citizens, taxpayersand other report users to demonstrate its accountability and communicate the City’s financial condition andactivities as of and for the year ended June 30, 2019. Management of the City is responsible for the fairpresentation of this annual report, for maintaining appropriate internal controls over financial reporting, and forcomplying with applicable laws, regulations, and provisions of grants and contracts.FINANCIAL HIGHLIGHTS The City’s total net position increased by 286,475 and the assets of the City exceeded its liabilities at June30, 2019, by 836,245 (net position). Of this amount, the City has a deficit 202,609 (unrestricted netposition) available to meet the government’s ongoing needs.At June 30, 2019, the unassigned fund balance for the General Fund was a deficit of 131,029 or 9% ofGeneral Fund revenues for the year.ABOUT THE CITYThe City of Spencer is a municipality with a population of approximately 3,746 located in Oklahoma County and is asuburb of Oklahoma City. The City is governed by a five-member City Council chaired by the Mayor and operatesunder Oklahoma state laws and City ordinances as a City Council/City Manager form of government.The City provides typical municipal services such as public safety, street and alley maintenance, and through itsUtilities Authority, certain utility services including water, wastewater, and sanitation.The City’s Financial Reporting EntityThis annual report includes all activities for which the City of Spencer’s City Council is financially accountable. Theseactivities, defined as the City’s financial reporting entity, are operated within separate legal entities that make upthe primary government.The City’s financial reporting entity includes the following separate legal entities: The City of Spencer – an incorporated City established in 1903 that operates the public safety, streetsand public works, health and welfare, culture and recreation, and administrative activities of the City– reported as part of the primary government as “governmental” activities. The Spencer Utilities Authority (SUA) – a public trust created pursuant to 60 O.S. § 176 to operatethe water, wastewater, and sanitation services of the City – considered part of the primarygovernment presentation for reporting purposes; reported as “business-type” activities.OVERVIEW OF THE FINANCIAL STATEMENTSThe financial statements presented herein include all of the activities of the City of Spencer (the “City”) and theSpencer Utilities Authority (the “SUA”). Included in this report are government-wide statements for each of the twocategories of activities - governmental and business-type.The government-wide financial statements present the complete financial picture of the City from the economicresources measurement focus. They present governmental activities separately and combined. For governmentalactivities, these statements tell how these services were financed in the short term as well as what remains forfuture spending. Fund financial statements report the City’s operations in more detail than the government-widestatements by providing information about the City’s governmental funds.6
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Reporting the City as a WholeGovernment-wide financial statementsThe government-wide financial statements are designed to provide readers with a broad overview of the City’sfinances, in a manner similar to a private-sector business.The Statement of Net position and Statement of ActivitiesThe statement of net position presents information on all of the City of Spencer’s assets and liabilities, with thedifference between the two reported as net position. Over time, increases or decreases in net position may serveas a useful indicator of whether the financial position of the City is improving or deteriorating.The statement of activities presents information showing how the government’s net position changed during themost recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to thechange occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in thisstatement for some items that will only result in cash flows in future periods (e.g. uncollected taxes and earned butunused vacation leave).In the Statement of Net Position and the Statement of Activities, we divide the Primary Government into two kindsof activities: Governmental activities - Most of the City’s basic services are reported here, including the police, fire,administration, and streets. Sales taxes, franchise fees, fines, and state and federal grants finance most of theseactivities; and Business-type activities – Activities where the City charges a fee to customers to help cover all or mostof the cost of certain services it provides are reported here. The City’s water, sewer, and sanitation utilities arereported as business-type activities.Reporting the City’s FundsFund Financial StatementsThe City’s two kinds of funds – governmental and proprietary - use different accounting approaches.Governmental funds - All of the City’s basic services are reported in governmental funds, which focus on how moneyflows into and out of those funds and the balances left at year-end that are available for spending. For example,these funds report the acquisition of capital assets and payments for debt principal as expenditures and not aschanges to asset and debt balances. The governmental fund statements provide a detailed short-term view of theCity’s general government operations and the basic services it provides. Governmental fund information helps youdetermine (through a review of changes to fund balance) whether there are more or fewer financial resources thatcan be spent in the near future to finance the City’s programs. The differences of results in the governmental fundfinancial statements to those in the government-wide financial statements are explained in a reconciliation followingthe governmental fund financial statements.Proprietary funds - When the City, through the Utilities Authority, charges customers for the services it provides,these services are generally reported in proprietary funds. Proprietary funds are reported on an economic resourcesmeasurement focus. For example, proprietary fund capital assets are capitalized and depreciated and principalpayments on long-term debt are recorded as a reduction to the liability.Notes to the Financial StatementsThe notes provide additional information that is essential to gain an understanding of the data provided in thegovernment-wide and fund financial statements. The Notes to the Financial Statements can be found on pages 2036 of this report.7
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019THE CITY AS A WHOLEFor the year ended June 30, 2019, net position for the governmental and business-type activities increased 181,714.Net position atJune 30,Beginning net positionIncrease (Decrease)Ending net positionGovernmental Activities20182019 68,866 (83,262)63,242152,128 132,108 68,866*Restated Business-type2018*2019480,904 451,318223,23329,586704,137 480,904Total2018*2019549,770 368,056286,475 181,714836,245 549,770 The largest portion of the City’s net position reflects its investment in capital assets, less any related debt used toacquire those assets that is still outstanding.The following is a summary of net position for the City of Spencer as of June 30:Assets:Current and other assetsCapital assets, netTotal assetsLiabilities:Long-term liabilitiesOther liabilitiesTotal liabilitiesNet position:Invested in capital assets, netRestrictedUnrestrictedTotal net positionGovernmental Activities20192018 263,466263,137526,603 394,495394,495263,137(131,029) 132,108 21309,257505,378 2,225,1134,346,3356,571,448 2,232,9754,285,2236,518,198 2,488,5794,609,4727,098,051 40,391)68,8668 304,034471,683(71,580)704,137 191,184458,015(168,295)480,904 567,171471,683(202,609)836,245 500,441458,015(408,686)549,770
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Changes in Net PositionYear Ended June 30,Governmental Activities20192018Revenues:Program revenues:Charges for services 138,199 133,145Grants4,00063,992General revenues:Taxes1,292,9331,090,945Other general revenues9,74018,051Total revenues1,444,8721,306,133Program expenses:General 2,185322,755Streets and alleysParks9,23235,876City utilitiesTotal expenses1,345,2751,364,311Transfers221,036Payroll tax penalties(36,355)(10,730)Increase/(decrease) net position63,242152,128Beginning net position (restated)68,866(83,262)Ending net position 132,108 * 1,123,884- 1,197,307- 1,262,0834,000 ,93376,1802,635,1961,090,94566,8102,552,199 35,122893,396928,518(38,573)223,233480,904704,137 928)(10,730)286,475181,714549,770368,056 836,245 549,770Governmental ActivitiesThe increase in net position related to governmental activities of 63,242 in the fiscal year ended June 30, 2019 isprimarily attributable to higher tax receipts.Business-type ActivitiesThe increase of 223,233 for business-type activities for the year ended June 30, 2019 reflected lower operatingcosts in the current year as well as no operating transfers to the City.A FINANCIAL ANALYSIS OF THE CITY’S FUNDSAs the City completed its 2019 fiscal year, Governmental Funds reported a fund balance deficit of 131,029. For theyear ended June 30, 2019, the Governmental Funds’ total fund balances increased by 109,362, primarily due tohigher tax revenues.Budgetary HighlightsGeneral fund revenues were 301,549 higher than budgeted and expenditures were 36,920 lower than budgeted,as lower spending than budget in court and parks were somewhat offset by higher spending in police and generalgovernment.For fiscal year 2019-2020, general fund revenues were expected to increase 44.6% over the 2018-2019 budget,reflecting higher sales and use tax receipts as well as higher court fines. Planned governmental expenditures forpolice and fire are budgeted to increase with slight decreases planned for most other functional areas.9
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019CAPITAL ASSETS & DEBT ADMINISTRATIONCapital AssetsAt the end of June 30, 2019, the City had approximately 4.7 million in capital assets (net of accumulateddepreciation). Below are details regarding the City’s capital assets for the year ended June 30, 2019:Capital AssetsJune 30,Land and other non-depreciableassetsBuilding improvementsEquipmentUtility systems and equipmentTotalsLess accumulated depreciationTotals, netGovernmental Activities20182019Business-type20182019 20,000 95(1,046,658)(1,000,538) 263,137 309,257 491,021 95,875,7815,678,990(1,393,767)(1,393,767) 4,482,014 4,285,2232019Total2018 511,021 947,0197,185,5766,988,785(2,440,425)(2,394,305) 4,745,151 4,594,480This year’s capital asset additions include the following: Additional work on the water lines replacement project, primarily design fees, in the amount of 15,400The construction of a booster pump in the amount of 170,756The purchase of two used trucks for the SPWADebt AdministrationThe City did not issue any new debt in the fiscal year ended June 30, 2019. Bonds for business-type activities inthe amount of 200,000 matured, leaving an outstanding balance of 5,490,000. The carrying value for the bondsis 5,613,856 as it includes unamortized bond premiums and discounts. As the bonds mature, the unamortizedamounts will reduce interest expense.Contacting the City’s Financial ManagementThis report is designed to provide our citizens, taxpayers, customers and creditors with a general overview of theCity’s finances and to demonstrate the City’s accountability for the money it receives. If you have questions aboutthis report or need additional financial information, contact the City Clerk’s office at 8200 NE 36th Street, Spencer,Oklahoma, 73084.10
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019BASIC FINANCIAL STATEMENTS11
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Statement of Net Position (Modified Cash Basis) – June 30, 2019AssetsCurrent assetsCash and cash equivalentsRestricted assets:Cash and cash equivalentsTotal current assetsGovernmentalActivities263,466 36,245Total assetsLiabilities:Current liabilities:Payroll tax arrearageBonds payable, current portionTotal current liabilitiesNoncurrent liabilitiesMeter deposit liabilityBonds payable, noncurrentTotal noncurrent liabilities-Total liabilities 93,844Total263,466Non-current assetsCapital assets, net of depreciationNet Position:Net investment in capital assetsRestricted for debt serviceUnrestrictedTotal net positionBusiness-typeActivities See accompanying notes to the basic financial statements.12
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Statement of Activities (Modified Cash Basis) – Year Ended June 30, 2019Functions/ProgramsExpensesPrimary government:Governmental activities:General government 561,915Fire392,185Municipal court65,326Police316,617Parks department9,232Total governmental activities1,345,275Business-type activitiesWater/WastewaterSanitationStreets and alleysTotal business-type activitiesTotal primary governmentProgram RevenuesCharges for Operating CapitalServicesGrantsGrants 18717,360406,5241,123,884 2,273,793 1,262,083 4,0004,000 4,000-Net (Expense) Revenue andChange in Net iesTotal (549,566) (388,185)59,174(316,617)(7,882)(1,203,076) -General revenues:Taxes:Sales and useFranchiseIntergovernmentalInvestment incomeMiscellaneousTotal general revenuesPayroll tax penaltiesChange in net positionNet position - beginning (business-type is restated)Net position - ending--90,036140,452(35,122)195,366 (1,203,076) 195,366 24268,866132,108 See accompanying notes to the basic financial statements.13- )90,036140,452(35,122)195,366 75480,904549,770704,137 836,245
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Governmental Funds Balance Sheet (Modified Cash Basis) – June 30, 2019Assets:Cash and cash equivalentsTotal assetsGeneralFund 263,466263,466Liabilities and fund balances:Liabilities:Payroll tax arrearageTotal liabilities394,495394,495Fund Balances:UnrestrictedUnassignedTotal fund balancesTotal liabilities and fund balances(131,029)(131,029) 263,466See accompanying notes to the basic financial statements.14
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance (ModifiedCash Basis) – Year Ended June 30, nses and permitsGrantsRental incomeFines and forfeituresDonationsInvestment earningsMiscellaneousTotal Revenues Expenditures:General governmentFireMunicipal courtPoliceParks departmentTotal 71,299,157Excess of revenuesover expenditures145,717Other financing sources (uses):Payroll tax penaltiesNet other financing sources (uses)Net change in fund balanceFund balance - beginningFund balance - ending(36,355)(36,355) 109,362(240,391)(131,029)See accompanying notes to the basic financial statements.15
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Reconciliation of Governmental Funds and Government-Wide Financial Statements:Fund balances of governmental funds (131,029)Amounts reported for governmental activities in the statement of net assetsare different because:Capital assets used in governmental activities of 1,309,795, net of accumulateddepreciation of 1,046,658 are not financial resources and, therefore, are notreported in the funds.263,137Net position of governmental activities 132,108Net changes in fund balances - total governmental funds 109,362Amounts reported for governmental activities in the statement of activities aredifferent because:Governmental funds report capital outlays as expenditures while governmentalactivities report depreciation expense to allocate those expenditures over thelife of the assets:Depreciation expenseChange in net position of governmental activities(46,120)(46,120) See accompanying notes to the basic financial statements.1663,242
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Proprietary Fund Statement of Net Position (Modified Cash Basis) – June 30, 2019SpencerUtilities AuthorityAssetsCurrent assets:Cash and cash equivalents Restricted cash and cash equivalentsTotal current assets93,8442,131,2692,225,113Noncurrent assets:Capital assets, net4,346,335Total assets6,571,448LiabilitiesCurrent liabilities:Payroll tax arrearageBonds payable - current portionTotal current liabilities145,909205,000350,909Noncurrent Liabilities:Meter deposit liabilityBonds payable - noncurrent portionTotal noncurrent liabilities107,5465,408,8565,516,402Total liabilities5,867,311Net PositionNet investment in capital assetsRestricted for debt serviceUnrestrictedTotal net position 304,034471,683(71,580)704,137See accompanying notes to the basic financial statements.17
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Proprietary Fund Statement of Revenues, Expenses and Change in Net position (Modified Cash Basis) –Year Ended June 30, 2019Operating revenues:Charges for sales and sTotal operating revenuesSpencerUtilities Authority Operating expenses:Utility administrationWater treatment plantWastewater treatment plantSanitationStreets and alleysDepreciationTotal operating expensesNet operating 3Nonoperating revenue (expense):Payroll tax penaltiesInterest and feesInvestment incomeTotal nonoperating revenue (expense)(38,573)(208,934)42,647(204,860)Change in net position223,233Net position - beginning (restated)Net position - ending 480,904704,137See accompanying notes to the basic financial statements.18
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019Proprietary Fund Statement of Cash Flows (Modified Cash Basis) – Year Ended June 30, 2019Cash flows from operating activities:Receipts from customersPayments to suppliersPayments to employeesNet cash provided by operating activitiesSpencerUtility Authority Cash flows from capital and related financing activities:Purchases of capital assetsPrincipal paid on capital debtInterest and fees paid on capital debtNet cash used in capital and related financing 91)(200,000)(216,220)(613,011)Cash flows from investing activitiesInvestment and dividendsNet cash provded by investing activities42,64742,647Net decrease in cash and cash equivalents(7,862)Cash and equivalents - beginning of year2,232,975Cash and equivalents - end of year 2,225,113Reconciliation of net operating income to net cash provided by operating activities:Net operating income428,093Adjustments to reconcile operating income to net cash providedby operating activities:Increase (decrease) in meter deposit liability6,016Payments made towards payroll tax arrearage(7,286)Depreciation expense135,679Net cash provided by operating activities 562,502See accompanying notes to the basic financial statements.19
CITY OF SPENCER, OKLAHOMAANNUAL FINANCIAL REPORTAs of and for the Year Ended June 30, 2019NOTES TO THE BASIC FINANCIAL STATEMENTS1.Summary of Significant Accounting PoliciesAs discussed further in Note 1.C, these financial statements are presented in accordance with a modified cashbasis of accounting, which is a basis of accounting other than accounting principles generally accepted in theUnited States of America (GAAP) established by the Governmental Accounting Standards Board (GASB). Thesemodified cash basis financial statements generally meet the presentation and disclosure requirementsapplicable to GAAP, in substance, but are limited to the elements presented in the financial statements andconstraints of the measurement and recognition criteria of the modified cash basis of accounting.A. Financial Reporting EntityThe City’s financial reporting entity comprises the following:Primary Government: City of SpencerBlended Component Unit: Spencer Utilities AuthorityPrimary GovernmentThe City of Spencer’s primary government is a general purpose local government formed as a statutoryCity form of municipal government under the laws of the State of Oklahoma. The governing body is afive-member City Council, with the mayor serving as the head of the City government for all cerem
The City of Spencer is a municipality with a population of approximately 3,746 located in Oklahoma County and is a suburb of Oklahoma City. The City is governed by a five-member City Council chaired by the Mayor and operates under Oklahoma state laws and City ordinances as a City Council/City Manager form of government.
Oklahoma Tax Commission, Motor Vehicle Division, Oklahoma City, Oklahoma. 5 Ibid. 6 Ibid. 7 Oklahoma Department of Public Safety. 8 Oklahoma Department of Transportation. Planning Division, Current Planning Branch, Oklahoma City, Oklahoma. 9 U.S. Census Bureau 20 Population Estimates by Place. CRASH SUMMARY 6 2019 2020 % Change Crashes per
The Oklahoma Bar Journal (ISSN 0030-1655) is published monthly, except June and July, by the Oklahoma Bar Association, 1901 N. Lincoln Boulevard, Oklahoma City, Oklahoma 73105. Periodicals postage paid at Oklahoma City, Okla. and at additional mailing offices. Subscriptions 60 per year that includes the Oklahoma Bar Journal
The application may also be picked up at the Spencer Municipal Building, 90 N. West Street, Spencer, IN 47460. Contact the Town of Spencer at 812-829-3213 to pick up a copy. Application Assistance If you require help filling out this application, please contact the Town of Spencer to set up an appointment by calling 812-829-3213.
Association team, the Oklahoma City Thunder, contributed to gains in the leisure and hospitality sector. Oklahoma City Thunder home games had a local economic impact of more than 60 million annually during this period (City of Oklahoma City data). Figure 2 shows sector growth in the HMA from 2000 to the current date.
The Oklahoma Department of Commerce, Oklahoma Office of Emergency Management, Oklahoma Insurance Department, and the Greater Oklahoma City Partnership SPONSORED BY: The U.S. Department of Commerce, Economic Development Administration in partnership with the Federal Emergency Management Agency Oklahoma Economic Resilience Strategic
Oklahoma Bar Foundation 405-416-7070 www.okbar.org The Oklahoma Bar Journal (ISSN 0030-1655) is published three times a month in January, February, March, April, May, August, September, October November and December and bimonthly in June and July by the Oklahoma Bar Association, 1901 N. Lincoln Boulevard, Oklahoma City, Oklahoma 73105.
formed a coalition with the City of Oklahoma City, the Okla homa City Chamber of Com merce, the South Oklahoma City Chamber of Commerce, and Oklahoma City Beautiful. Working with the coalition, the Community Foundation organized a summit in Septem ber 1998 to address the appear ance of the metro area. Attend ing the summit were 55 city,
Albert Woodfox were properly convicted for the 1972 murder of prison guard Brent Miller. Supporters of Wallace and Woodfox, who make up two-thirds of a group known to supporters as the "Angola Three," say that the convictions were at least partly because of the men's involvement with the Black Panther Party. "Under this new governor's office, this new day, we are making sure we right the .
