Cochran County, Texas Proposed Budget 2017

Transcription

1 Cochran County, Texas Proposed Budget 2017 This budget will raise less revenue from property taxes than last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $7,649. The members of the Commissioners Court voting on the adoption of the 2017 budget: For: Against: Type of Levy: General Farm to Market/ County-Wide School Flood Control Equalization Property Tax Rate Effective Tax Rate Effective M & O* Tax Rate Rollback Tax Rate Debt Rate *Maintenance and Operations

2 TABLE OF CONTENTS County Officials... 1 Budget Letter... 2 Estimated Tax Collections... 3 Tax Collection History... 4 Budget Summary - All Budgeted Funds Combined... 5 Budget Summary - General Fund... 6 Budget Summary - Road and Bridge Fund... 7 Budget Summary - Personal Bond Office Fund... 8 Budget Summary - Alternative Dispute Resolution System Fund... 9 Budget Summary - Lateral Road Fund Budget Summary - County Clerk Records Management & Preservation Fund Budget Summary - County Records Management & Preservation Fund Budget Summary - Courthouse Security Fund Budget Summary - Court Reporter Service Fund Budget Summary - Airport Fund Budget Summary - By Department - General Fund Budget Summary - By Department - Road & Bridge Fund Budget Details - General Fund Budget Details - Road and Bridge Fund Budget Details - Personal Bond Office Fund Budget Details - Alternative Dispute Resolution System Fund Budget Details - Lateral Road Fund Budget Details - County Clerk Records Management & Preservation Fund Budget Details - County Records Management & Preservation Fund Budget Details - Courthouse Security Fund Budget Details - Court Reporter Service Fund Budget Details - Airport Fund Compensation Schedule for Proposed budget cover & 3 pgs

3 COCHRAN COUNTY, TEXAS COUNTY OFFICIALS Pat Phelan Pat Sabala Henry Judge, 286th Judicial District County Judge Donnie Simpson Commissioner, Precinct 1 Bruce Heflin Commissioner, Precinct 2 Stacey Dunn Commissioner, Precinct 3 Reynaldo Morin Commissioner, Precinct 4 Raymond Weber County Sheriff J. Collier Adams, Jr. County Attorney Donna Schmidt Justice of the Peace, Precinct 1 Christopher Dennis District Attorney Clarence Roberts Constable, Precinct 1 Shanna Dewbre Doris Sealy Treva Jackson Danny Wiseley County & District Clerk County Treasurer County Tax Assessor-Collector County Auditor PROPOSED BUDGET 2017 COVER TO PG 4.DOCX 1

4 Budget Letter July 29, 2016 To Whom It May Concern: Pursuant to state law, the Cochran County Judge serves as the budget officer for the county. Assisted by the County Auditor, and with input from elected officials and department heads, the judge prepares a proposed budget each summer. Through a series of public meetings, the budget is then considered, amended if necessary, and adopted by the Cochran County Commissioners Court. Once adopted, the budget can be amended only by action of the court. In Cochran County, funds are spent on a variety of efforts which are aimed at providing citizens with necessary services and improving the quality of life in our communities. In addition to the maintenance of roads, the county provides funding for facilities, court systems, law enforcement, emergency medical services, fire protection, recreational opportunities, senior citizens, parks, cemetery, a library and youth activities such as stock shows and a shooting range. The drastic drop in mineral (oil and gas) values this year presents a challenge to the county in maintaining county services and facilities with far less tax revenue. The taxable value of property in Cochran County decreased approximately 41% this year, following a decline of over 37% last year. Since the value of property other than oil and gas has not fallen, owners of those properties will bear the brunt of the necessary increase in tax rates. Mineral property owners in years past have paid up to $6.00 of each $7.00 in county taxes, but that figure will fall to about $4.00 of each $7.00 next year. As shown by this budget, all Cochran County Funds are estimated to be on a cash basis at the beginning of the next budget year, January 1, Please feel free to speak with the County Judge or any of the County Commissioners if you have questions, concerns or suggestions regarding the county budget. Our process is open and transparent, and we are always interested in feedback from our citizens. Cochran County has no indebtedness as of today, July 29, Respectfully submitted, We prefer to not publish signatures on the internet Pat Sabala Henry, County Judge Danny Wiseley, County Auditor PROPOSED BUDGET 2017 COVER TO PG 4.DOCX 2

5 Ad-Valorem Tax Revenue Estimation for Budget Year 2017 General Levy Total Appraised Value per CAD $ 319,426,911 Total Assessed Value per CAD $ 319,337,663 Total Taxable Value per CAD $ 308,423,554 Tax Rate per $100 value: $ Tax Levy for General Revenue (1) $ 2,467,388 Farm-to-Market/Flood Control Levy Total Appraised Value per CAD $ 319,426,911 Total Assessed Value per CAD $ 319,337,663 Taxable Value $ 306,409,816 Tax Rate per $100 value: $ Tax Levy for FM/FC (2) $ 919,229 Total Tax Levy for General & FM/FC: $ 3,386,618 Estimated Collection Percentage During Budget Year 98% Total Estimated Current Collections During 2015 $ 3,318,886 (1) 98% of this levy = $ 2,418,041 -See page 18, account number (2) 98% of this levy = $ 900,845 -See page 50, account number PROPOSED BUDGET 2017 COVER TO PG 4.DOCX 3

6 TAX COLLECTION HISTORY BUDGET YEAR APPRAISED VALUATION RATE PER $100 TOTAL AMOUNT LEVIED COLLECTED DURING BUDGET YR. PERCENT OF CURRENT LEVY ,854, ,785, , % ,810, ,715,606 1,592, % ,299, ,502,057 1,614, % ,918, ,428,083 1,327, % ,518, ,473,463 1,552, % ,239, ,587,013 1,550, % ,859, ,715,600 1,628, % ,766, ,762,132 1,864, % ,489, ,784,154 1,843, % ,147, ,851,555 1,778, % ,149, ,874,619 1,877, % ,153, ,641,419 1,602, % ,773, ,773,800 1,812, % ,193, ,903,511 1,836, % ,309, ,032,914 2,025, % ,353, ,012,329 2,078, % ,122, ,073,360 1,859, % ,411, ,184,174 2,188, % ,110, ,184,968 2,238, % ,475, ,246,605 2,261, % ,467, ,386,727 2,558, % ,185, ,552,364 2,030, % ,328, ,809,100 2,835, % ,783, ,040,154 3,198, % ,327, ,564,899 4,515, % ,707, ,566,651 3,514, % ,485, ,787,241 3,184, % ,481, ,785,605 4,704, % ,665, ,067,348 4,243, % ,515, ,379,464 4,318, % ,216, ,368,938 4,281,560* 98.00% *estimated PROPOSED BUDGET 2017 COVER TO PG 4.DOCX 4

7 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *ALL BUDGETARY FUNDS COMBINED* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 4,692,730 3,797,351 3,960, ,672 Ad Valorem Taxes 3,261,821 4,340,724 3,392,886 (947,838) Other Receipts 811, , ,372 53,400 Total Receipts 4,072,970 4,891,696 3,997,258 (894,438) Total Resources 8,765,701 8,689,047 7,957,281 (731,766) Total Expenditures 4,968,350 6,416,749 5,462,076 (954,673) Ending Balances 3,797,351 2,272,298 2,495, ,907-5-

8 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *GENERAL FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 3,486,311 3,059,333 3,223, ,122 Ad Valorem Taxes 2,342,809 3,118,465 2,471,041 (647,424) Other Receipts 371, , ,852 20,500 Total Receipts 2,714,707 3,418,817 2,791,893 (626,924) Total Resources 6,201,018 6,478,150 6,015,348 (462,802) Total Expenditures 3,129,686 4,262,494 3,976,096 (286,398) Transfers to Airport Fund 12, ,000 20,000 (100,000) Ending Balances 3,059,333 2,095,656 2,019,252 (76,404) The General Fund is used to account for all revenues and activities except those required to be accounted for in another fund. -6-

9 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *ROAD AND BRIDGE FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 921, , ,374 14,654 Ad Valorem Taxes 919,012 1,222, ,845 (300,414) Other Receipts 403, , ,100 31,500 Transfers From Other Funds 139, ,000 - (100,000) Total Receipts 1,322,466 1,540,859 1,171,945 (368,914) Total Resources 2,243,508 2,106,579 1,752,319 (354,260) Total Expenditures 1,677,788 1,980,940 1,372,709 (608,231) Ending Balances 565, , , ,971 The Road and Bridge Fund is a special revenue fund required by the Texas Constitution, Article VII, Section 9. It is used to account for the proceeds of the Farm to market and Lateral Road tax levy, motor vehicle registration fees, traffic fines and other revenues required by law to be spent only on road construction and maintenance. -7-

10 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *PERSONAL BOND OFFICE FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 14,495 14,495 12,000 (2,495) Ad Valorem Taxes Other Receipts Total Receipts Total Resources 14,495 14,595 12,100 (2,495) Total Expenditures - 12,000 12,000 - Ending Balances 14,495 2, (2,495) The Personal Bond Office Fund is a special revenue fund created in January 1991, to account for personal bond fees according to V.T.C.A., Code of Criminal Procedure, Art The use of these personal bond fees is restricted to the operational expenses of the personal bond office, including extradition costs. -8-

11 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *ALTERNATIVE DISPUTE RESOLUTION SYSTEM FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance (383) Ad Valorem Taxes Other Receipts Total Receipts Total Resources (383) Total Expenditures Ending Balances (383) The Alternative Dispute Resolution System Fund is a special revenue fund used to account for the proceeds of the Alternative Dispute Resolution System fees paid as court costs in each civil case, except suits for delinquent taxes, filed in a county or district court. Vernon's Texas Codes Annotated, Civil Practice and Remedies Code mandates the creation of a separate fund. -9-

12 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *LATERAL ROAD FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 232, , ,000 (826) Ad Valorem Taxes Other Receipts 16,645 16,000 16,000 - Total Receipts 16,645 16,000 16,000 - Total Resources 248, , ,000 (826) Total Expenditures* 139,921 99,921 40,000 (59,921) Ending Balances 108,826 24,905 84,000 59,095 *Includes transfer to R&B The Lateral Road Fund is used to account for the county's share of motor fuels tax collected by the State. This fund is required by V.T.C.A., and V.T.C.S., Article (e) and can only be used for improvements or construction on the county's lateral roads. -10-

13 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *COUNTY CLERK RECORDS MANAGEMENT AND PRESERVATION FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 20,522 33,413 20,522 (12,891) Ad Valorem Taxes Other Receipts 12,891 9,600 11,000 1,400 Total Receipts 12,891 9,600 11,000 1,400 Total Resources 33,413 43,013 31,522 (11,491) Total Expenditures - 25,000 25,000 - Ending Balances 33,413 18,013 6,522 (11,491) The County Clerk Records Management and Preservation Fund is a special revenue fund required by V.T.C.A., Local Government Code, (5). This fund is used to account for fees charged by the county clerk under V.T.C.A., Local Government Code which can only be used to provide funds for specific records preservation and automation projects. -11-

14 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *COUNTY RECORDS MANAGEMENT AND PRESERVATION FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 1,415 2,255 2, Ad Valorem Taxes Other Receipts Total Receipts Total Resources 2,255 3,055 3, Total Expenditures - 1,500 1,500 - Ending Balances 2,255 1,555 1, The County Records Management and Preservation Fund is a special revenue fund created pursuant to V.T.C.A., Local Government Code, (6). It is used to account for records management and preservation fees authorized under V.T.C.A., Local Government Code , , and , V.T.C.A., Government Code , and V.T.C.A. Code of Criminal Procedure, Art (d), which may be spent only for records management, preservation or automation purposes in the county. -12-

15 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *COURTHOUSE SECURITY FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 4,448 7,181 5,000 (2,181) Ad Valorem Taxes Other Receipts 2,733 2,600 2,600 - Total Receipts 2,733 2,600 2,600 - Total Resources 7,181 9,781 7,600 (2,181) Total Expenditures - 7,000 7,000 - Ending Balances 7,181 2, (2,181) The Courthouse Security Fund is a special revenue fund created pursuant to V.T.C.A., Code of Criminal Procedure, Art , to account for court costs on convictions which can only be used to finance certain items when used for the purpose of providing security services for buildings housing a district or county court. -13-

16 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *COURT REPORTER SERVICE FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 1,759 1,646 1, Ad Valorem Taxes Other Receipts Total Receipts Total Resources 2,164 1,946 2, Total Expenditures 518 1,200 1,200 - Ending Balances 1, The Court Reporter Service Fund is used to account for fees collected under V.T.C.A., Government Code the commissioners court of the county shall administer the court reporter service fund to assist in the payment of court-reporter-related services, that may include maintaining an adequate number of court reporters to provide services to the courts, obtaining court reporter transcription services, closed-caption transcription machines, Braille transcription services, or other transcription services to comply with state or federal laws, or providing any other service related to the functions of a court reporter. -14-

17 SUMMARY OF PROPOSED BUDGET FOR 2017 AND COMPARISON OF 2015 AND 2016 FIGURES *AIRPORT FUND* Comparison of Current Year and 2017 Budget as Proposed Proposed Increase Item Actual Budget Budget (Decrease) Beginning Balance 10,617 4,080 6,613 2,533 Ad Valorem Taxes Other Receipts 1,900 2,300 2,300 - Transfer from General Fund 12,000 20,000 20,000 - Total Receipts 13,900 22,300 22,300 - Total Resources 24,517 26,380 28,913 2,533 Total Expenditures 20,437 26,374 26,251 (123) Ending Balances 4, ,662 2,656 The Airport Fund was created in 1997 (for 1998 budget) due to requirements of a state grant for airport improvements. -15-

18 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND SUMMARY BY DEPARTMENT REVENUE SUMMARY TAXES 3,118, ,471, ( 647,424.00) LICENSES & PERMITS 6, , INTERGOVERNMENTAL REVENUE 74, , CHARGES FOR SERVICES 155, , MISCELLANEOUS 63, , , TRANSFERS FROM OTHER FUND *** TOTAL REVENUES *** 3,418, ,791, ( 626,924.00) EXPENDITURE SUMMARY COUNTY JUDGE 152, , ( ) COUNTY AND DISTRICT CLERK 204, , ( 6,652.00) VETERANS' SERVICE OFFICER 6, , ( 1,505.00) NON-DEPARTMENTAL 377, , ( 83,000.00) COUNTY COURT 23, , DISTRICT COURT 63, , ( 55.00) JUSTICE OF THE PEACE 120, , COUNTY ATTORNEY 185, , ( ) DISTRICT ATTORNEY 32, , ( ) ELECTIONS 67, , ( 4,050.00) COUNTY AUDITOR 143, , ( 2,900.00) COUNTY TREASURER 138, , ( 1,994.00) TAX ASSESSOR/COLLECTOR 245, , ( 10,935.00) COURTHOUSE 287, , ( 53,845.00) COUNTY JAIL 242, , ( 1,985.00) CEMETERY 126, , ( 14,645.00) CONSTABLE 58, , ( 1,186.00) SHERIFF 960, , ( 10,712.00) ADULT PROBATION 2, , ( ) JUVENILE PROBATION 81, , ( 25.00) PUBLIC SAFETY * OTHER 128, , ( 20,000.00) WELFARE 11, , ( 2,000.00) COUNTY LIBRARY 110, , ( 9,937.00) MUSEUM 21, , ( 1,000.00) COUNTY PARK 99, , ( 23,671.00) ACTIVITY BUILDING 177, , ( 22,512.00) SENIOR CITIZENS 76, , EXTENSION SERVICE 116, , ( 12,520.00) TRANSFERS TO OTHER FUNDS 120, , ( 100,000.00) *** TOTAL EXPENDITURES *** 4,382, ,996, ( 386,398.00) ** REVENUES OVER(UNDER) EXPENDITURES **( 963,677.00) ( 1,204,203.00) ( 240,526.00)

19 :45 AM C O C H R A N C O U N T Y 15 -ROAD & BRIDGE FUND SUMMARY BY DEPARTMENT REVENUE SUMMARY TAXES 1,222, , ( 300,414.00) LICENSES & PERMITS 187, , ( 2,500.00) FINES & FORFEITURES 25, , MISCELLANEOUS 5, , , TRANSFERS FROM OTHER FUND 100, ( 100,000.00) *** TOTAL REVENUES *** 1,540, ,171, ( 368,914.00) EXPENDITURE SUMMARY COMMISSIONERS COURT 357, , ( 4,280.00) PRECINCT ONE 471, , ( 204,490.00) PRECINCT TWO 369, , ( 148,490.00) PRECINCT THREE 322, , ( 90,481.00) PRECINCT FOUR 459, , ( 160,490.00) *** TOTAL EXPENDITURES *** 1,980, ,372, ( 608,231.00) ** REVENUES OVER(UNDER) EXPENDITURES **( 440,081.00) ( 200,764.00) 239,

20 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND REVENUES TAXES CURRENT TAXES-GENERAL LEVY 3,071, ,418, ( 653,198.00) DELINQUENT TAXES 27, , , PENALTY AND INTEREST 20, , TOTAL TAXES 3,118, ,471, ( 647,424.00) LICENSES & PERMITS BURIAL AND MONUMENT PERMITS 6, , TOTAL LICENSES & PERMITS 6, , INTERGOVERNMENTAL REVENUE STATE COMP-MIXED BEVERAGE T OTHER STATE GRANTS 10, , STATE SAL SUPP FOR CNTY OFF 60, , STATE SAL/FB REIMB FOR D.A. 4, , TOTAL INTERGOVERNMENTAL REVENUE 74, , CHARGES FOR SERVICES COUNTY JUDGE SHERIFF 6, , COUNTY ATTORNEY COUNTY AND DISTRICT CLERK 40, , CRT INITIATED GUARDIANSHIP RECORDS ARCHIVE FEE TAX ASSESSOR/COLLECTOR 95, , DISTRICT ATTORNEY TREASURER 2, , JUSTICE OF THE PEACE 5, , CONSTABLE FEES JUVENILE PROBATION FEES 1, , COURT REPORTER PROBATE COURT EDUCATION FEE COURT COST FOR LAW LIBRARY 1, , % STATE OFFICER ARR. FEES JURY FEES

21 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND REVENUES (CONTINUED) TRAFFIC COURT COSTS 6701D,1 1, , CRIMINAL H.B. 11 JSF 15% CHILD ABUSE P. CCP ( JUV DELQ GRAFFITI CCP COURT TECHNOLOGY FEE JP TECHNOLOGY FUND 1, , TOTAL CHARGES FOR SERVICES 155, , MISCELLANEOUS INTEREST EARNINGS 33, , SALE OF ASSETS 1, , DONATIONS FOR CEMETERY DONATIONS FOR LIBRARY RENT-ACTIVITY BUILDING 16, , , RENT-PARK FACILITIES SALE OF CEMETERY LOTS 3, , , RENT-TxDOT BLDG VEHICLE LEASES 8, , ROYALTIES OTHER [MISCELLANEOUS] 2, , TOTAL MISCELLANEOUS 63, , , TRANSFERS FROM OTHER FUNDS TRANSFERS FROM OTHER FUNDS TOTAL TRANSFERS FROM OTHER FUNDS *** TOTAL REVENUES *** 3,418, ,791, ( 626,924.00)

22 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND COUNTY JUDGE PERSONAL SERVICES COUNTY JUDGE'S SALARY 43, , STATE SALARY SUPPLEMENT-JUD 25, , SECRETARY'S SALARY 38, , SEASONAL SALARY LONGEVITY 1, , SOCIAL SECURITY 8, , GROUP INSURANCE 19, , ( ) RETIREMENT 14, , WORKERS' COMPENSATION ( ) UNEMPLOYMENT TOTAL PERSONAL SERVICES 152, , ( ) TELECOMMUNICATIONS TOTAL TOTAL COUNTY JUDGE 152, , ( )

23 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND COUNTY AND DISTRICT CLERK PERSONAL SERVICES CLERK'S SALARY 44, , DEPUTIES' SALARY 38, , , TEMPORARY OR EXTRA WAGES 15, , LONGEVITY 3, , SOCIAL SECURITY 7, , GROUP INSURANCE 19, , ( ) RETIREMENT 11, , WORKERS' COMPENSATION ( ) UNEMPLOYMENT TOTAL PERSONAL SERVICES 141, , SUPPLIES OFFICE SUPPLIES 10, , ( 5,000.00) POSTAL EXPENSES 3, , ( ) TOTAL SUPPLIES 13, , ( 5,500.00) MAINTENANCE CONTRACTS 12, , FILMING & INDEXING 25, , ARCHIVE EXP - LGC , , TELECOMMUNICATIONS 3, , ( ) TRAVEL-IN COUNTY CONTINUING EDUCATION 4, , REPAIRS 1, ( ) BONDS & NOTARY FEES ( 50.00) DUES AND REGISTRATION ( ) ERRORS/OMISSIONS INSURANCE TOTAL 49, , ( 1,350.00) CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL COUNTY AND DISTRICT CLERK 204, , ( 6,652.00)

24 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND VETERANS' SERVICE OFFICER PERSONAL SERVICES COUNTY SERVICE OFFICER SALA TEMPORARY OR EXTRA WAGES 1, , LONGEVITY SOCIAL SECURITY GROUP INSURANCE RETIREMENT WORKERS' COMPENSATION ( 5.00) UNEMPLOYMENT TOTAL PERSONAL SERVICES 1, , ( 5.00) SUPPLIES OFFICE SUPPLIES 1, ( ) POSTAL EXPENSES FUEL AND OIL 2, , ( 1,000.00) TOTAL SUPPLIES 3, , ( 1,500.00) CONTINUING EDUCATION 1, , REPAIRS DUES AND REGISTRATION TOTAL 1, , TOTAL VETERANS' SERVICE OFFICER 6, , ( 1,505.00)

25 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND NON-DEPARTMENTAL PERSONAL SERVICES SUPPLEMENTAL DEATH BENEFITS 24, , TOTAL PERSONAL SERVICES 24, , SUPPLIES COUNTY-WIDE SUPPLIES 6, , POSTAL EXPENSES 4, , OTHER SUPPLIES TOTAL SUPPLIES 10, , OUTSIDE AUDIT 20, , MEDICAL-PATHOLOGY CONTRACT APPRAISAL DISTRICT 80, , TRAPPERS SERVICES 5, , MAINTENANCE CONTRACTS 30, , BANK CHARGES TELECOMMUNICATIONS 4, , CONTINUING EDUCATION UTILITIES 2, , REPAIRS 10, , DONATION-SOIL & WATER CONSE 4, , ( 3,000.00) BONDS & NOTARY FEES DUES AND REGISTRATION PROPERTY INSURANCE 35, , ( 5,000.00) LIABILITY INSURANCE 50, , ( 20,000.00) CLAIMS AND JUDGMENTS 30, , ( 20,000.00) MISCELLANEOUS 20, , ( 5,000.00) TOTAL 292, , ( 53,000.00) CAPITAL OUTLAY CAPITAL OUTLAY 50, , ( 30,000.00) TOTAL CAPITAL OUTLAY 50, , ( 30,000.00) TOTAL NON-DEPARTMENTAL 377, , ( 83,000.00)

26 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND COUNTY COURT SUPPLIES OFFICE SUPPLIES 1, , TOTAL SUPPLIES 1, , ATTORNEY AD LITEM 14, , COURT REPORTING SERVICES 3, , DUES AND REGISTRATION PETIT JURY 2, , MISCELLANEOUS 1, , TOTAL 21, , TOTAL COUNTY COURT 23, ,

27 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND DISTRICT COURT PERSONAL SERVICES SALARY-DIST. COURT COORDINA 6, , SALARY-COURT REPORTER 7, , SOCIAL SECURITY 1, , GROUP INSURANCE RETIREMENT 2, , WORKERS' COMPENSATION ( 55.00) UNEMPLOYMENT OTHER COMPENSATION 5, , TOTAL PERSONAL SERVICES 24, , ( 55.00) SUPPLIES OFFICE SUPPLIES POSTAL EXPENSES TOTAL SUPPLIES ATTORNEY AD LITEM 21, , COURT REPORTER SERVICES ASSESSMENT TELECOMMUNICATIONS 3, , CONTINUING EDUCATION GRAND JURY 4, , PETIT JURY 6, , LIABILITY INSURANCE 1, , MISCELLANEOUS 2, , TOTAL 39, , CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL DISTRICT COURT 63, , ( 55.00)

28 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND JUSTICE OF THE PEACE PERSONAL SERVICES JUSTICE OF PEACE SALARY 44, , COURT CLERK TEMPORARY OR EXTRA WAGES 8, , , LONGEVITY SOCIAL SECURITY 4, , GROUP INSURANCE 9, , ( ) RETIREMENT 6, , WORKERS' COMPENSATION ( ) UNEMPLOYMENT TOTAL PERSONAL SERVICES 74, , , SUPPLIES OFFICE SUPPLIES 5, , ( 1,000.00) POSTAL EXPENSES ( ) TOTAL SUPPLIES 5, , ( 1,100.00) AUTOPSY 30, , MAINTENANCE CONTRACTS 5, , TELECOMMUNICATIONS 1, , CONTINUING EDUCATION 3, , REPAIRS 1, , BONDS & NOTARY FEES DUES AND REGISTRATION PETIT JURY MISCELLANEOUS TOTAL 41, , CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL JUSTICE OF THE PEACE 120, ,

29 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND COUNTY ATTORNEY PERSONAL SERVICES COUNTY ATTORNEY'S SALARY 44, , STATE SALARY SUPPLEMENT-C.A 35, , SECRETARY'S SALARY 38, , TEMPORARY OR EXTRA WAGES 2, , LONGEVITY 3, , SOCIAL SECURITY 9, , GROUP INSURANCE 19, , ( ) RETIREMENT 15, , WORKERS' COMPENSATION ( ) UNEMPLOYMENT TOTAL PERSONAL SERVICES 170, , ( ) SUPPLIES OFFICE SUPPLIES 1, , POSTAL EXPENSES TOTAL SUPPLIES 1, , MAINTENANCE CONTRACTS TELECOMMUNICATIONS 2, , CONTINUING EDUCATION BONDS & NOTARY FEES DUES AND REGISTRATION TOTAL 3, , CAPITAL OUTLAY CAPITAL OUTLAY LAW LIBRARY MTRLS/UPDATES 9, , TOTAL CAPITAL OUTLAY 9, , TOTAL COUNTY ATTORNEY 185, , ( )

30 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND DISTRICT ATTORNEY PERSONAL SERVICES DISTRICT ATTORNEY'S SALARY 5, , STATE SAL SUPPL - DIST ATT 3, , ASS'T DISTRICT ATTY SALARY SPECIAL INVESTIGATOR SALARY 8, , SECRETARY'S SALARY 6, , TEMPORARY OR EXTRA WAGES 1, , SOCIAL SECURITY 1, , GROUP INSURANCE RETIREMENT 3, , WORKERS' COMPENSATION ( ) UNEMPLOYMENT TOTAL PERSONAL SERVICES 31, , ( ) SUPPLIES OFFICE SUPPLIES TOTAL SUPPLIES D A INVESTIGATOR TRAVEL CONTINUING EDUCATION DUES AND REGISTRATION PROFESSIONAL LIABILITY INS MISCELLANEOUS TOTAL CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL DISTRICT ATTORNEY 32, , ( )

31 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND ELECTIONS PERSONAL SERVICES ELECTION SALARIES 6, , ELECTIONS ADMINISTRATOR WAG 20, , TEMPORARY OR EXTRA WAGES 3, , LONGEVITY SOCIAL SECURITY SOCIAL SECURITY FICA 2, , RETIREMENT RETIREMENT 2, , WORKERS' COMPENSATION ( 50.00) UNEMPLOYMENT TOTAL PERSONAL SERVICES 34, , ( 50.00) SUPPLIES OFFICE SUPPLIES 5, , ( 1,000.00) POSTAL EXPENSES 3, , ( ) ELECTION SUPPLIES 9, , ( 2,000.00) TOTAL SUPPLIES 17, , ( 3,500.00) MAINTENANCE CONTRACTS 6, , TELECOMMUNICATIONS 2, , TRAVEL-IN COUNTY(DOCUMENTED CONTINUING EDUCATION 3, , ( ) BONDS & NOTARY FEES VOTER ENHANCEMENT 2, , TOTAL 14, , ( ) CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL ELECTIONS 67, , ( 4,050.00)

32 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND COUNTY AUDITOR PERSONAL SERVICES COUNTY AUDITOR SALARY 44, , ASS'T COUNTY AUDITOR SALARY 38, , TEMPORARY OR EXTRA 4, , ( 2,000.00) LONGEVITY PAY 3, , SOCIAL SECURITY 7, , GROUP INSURANCE 19, , ( ) RETIREMENT 11, , WORKERS' COMPENSATION ( ) UNEMPLOYMENT TOTAL PERSONAL SERVICES 130, , ( 2,600.00) SUPPLIES OFFICE SUPPLIES 6, , POSTAL EXPENSES ( ) TOTAL SUPPLIES 6, , ( ) MAINTENANCE CONTRACTS TELECOMMUNICATIONS 1, , TRAVEL-IN-COUNTY 1, , CONTINUING EDUCATION 2, , REPAIRS BONDS & NOTARY FEES DUES AND REGISTRATION TOTAL 6, , CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL COUNTY AUDITOR 143, , ( 2,900.00)

33 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND COUNTY TREASURER PERSONAL SERVICES COUNTY TREASURER SALARY 44, , DEPUTIES' SALARIES TEMPORARY OR EXTRA WAGES 38, , LONGEVITY PAY 2, , SOCIAL SECURITY 6, , GROUP INSURANCE 19, , ( ) RETIREMENT 11, , WORKERS' COMPENSATION ( 85.00) UNEMPLOYMENT TOTAL PERSONAL SERVICES 124, , ( ) SUPPLIES OFFICE SUPPLIES 6, , ( 1,000.00) POSTAL EXPENSES 1, , ( ) TOTAL SUPPLIES 8, , ( 1,169.00) MAINTENANCE CONTRACTS TELECOMMUNICATIONS TRAVEL IN-COUNTY CONTINUING EDUCATION 3, , REPAIRS BONDS & NOTARY FEES DUES AND REGISTRATION ( ) TOTAL 6, , ( ) CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL COUNTY TREASURER 138, , ( 1,994.00)

34 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND TAX ASSESSOR/COLLECTOR PERSONAL SERVICES TAX COLLECTOR'S SALARY 44, , DEPUTIES' SALARIES 76, , TEMPORARY OR EXTRA WAGES 4, ( 4,000.00) LONGEVITY 4, , SOCIAL SECURITY 9, , GROUP INSURANCE 29, , ( ) RETIREMENT 15, , WORKERS' COMPENSATION ( ) UNEMPLOYMENT TOTAL PERSONAL SERVICES 185, , ( 4,935.00) SUPPLIES OFFICE SUPPLIES 6, , ( 1,000.00) POSTAL EXPENSES 4, , , TOTAL SUPPLIES 10, , TAX ROLL 8, , ( 4,000.00) MAINTENANCE CONTRACTS 29, , TELECOMMUNICATIONS 5, , ( 1,000.00) CONTINUING EDUCATION 4, , ( 2,000.00) REPAIR 1, , , BONDS & NOTARY FEES 1, , DUES AND REGISTRATION 1, ( ) MISCELLANEOUS ( ) TOTAL 49, , ( 6,500.00) CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL TAX ASSESSOR/COLLECTOR 245, , ( 10,935.00)

35 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND COURTHOUSE PERSONAL SERVICES ASSISTANT CUSTODIAN SALARY TEMPORARY OR EXTRA WAGES 8, , ( 2,000.00) CUSTODIAN'S SALARY 34, , LONGEVITY SOCIAL SECURITY 3, , GROUP INSURANCE 9, , ( ) RETIREMENT 4, , WORKERS' COMPENSATION 1, ( ) UNEMPLOYMENT TOTAL PERSONAL SERVICES 62, , ( 2,845.00) SUPPLIES CUSTODIAL SUPPLIES 10, , ( 1,000.00) TOTAL SUPPLIES 10, , ( 1,000.00) MAINTENANCE CONTRACTS 16, , UTILITIES 50, , REPAIR 49, , TOTAL 115, , CAPITAL OUTLAY CAPITAL OUTLAY 100, , ( 50,000.00) TOTAL CAPITAL OUTLAY 100, , ( 50,000.00) TOTAL COURTHOUSE 287, , ( 53,845.00)

36 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND COUNTY JAIL PERSONAL SERVICES SALARIES-JAILERS 102, , LONGEVITY 3, , SOCIAL SECURITY 8, , GROUP INSURANCE 29, , ( ) RETIREMENT 13, , WORKERS' COMPENSATION 2, , ( 1,250.00) UNIFORMS 1, , UNEMPLOYMENT TOTAL PERSONAL SERVICES 161, , ( 1,985.00) SUPPLIES OFFICE SUPPLIES 3, , FOOD-PRISONERS 24, , MEDICAL CARE-PRISONERS 10, , MISCELLANEOUS SUPPLIES 8, , TOTAL SUPPLIES 45, , REPAIR 15, , MISCELLANEOUS 10, , TOTAL 25, , CAPITAL OUTLAY CAPITAL OUTLAY 10, , TOTAL CAPITAL OUTLAY 10, , TOTAL COUNTY JAIL 242, , ( 1,985.00)

37 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND CEMETERY PERSONAL SERVICES ASS'T CARETAKER SALARY 50% 19, , TEMPORARY OR EXTRA WAGES CARETAKER SALARY [50%] 20, , LONGEVITY 1, , SOCIAL SECURITY 3, , GROUP INSURANCE [50%] 9, , ( ) RETIREMENT 5, , WORKERS' COMPENSATION 2, , ( 1,400.00) UNEMPLOYMENT TOTAL PERSONAL SERVICES 64, , ( 1,645.00) SUPPLIES FUEL & OIL 6, , ( 3,000.00) CUSTODIAL SUPPLIES 2, , TOTAL SUPPLIES 8, , ( 3,000.00) TELECOMMUNICATIONS 1, , UTILITIES 5, , REPAIR 10, , TIRES CARE OF WHFC CEMETERY 3, , CONTRACT LABOR-OPEN CLOSE 4, , MISCELLANEOUS 1, , TOTAL 24, , CAPITAL OUTLAY CAPITAL OUTLAY 30, , ( 10,000.00) TOTAL CAPITAL OUTLAY 30, , ( 10,000.00) TOTAL CEMETERY 126, , ( 14,645.00)

38 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND CONSTABLE PERSONAL SERVICES CONSTABLE'S SALARY 31, , LONGEVITY 1, , SOCIAL SECURITY 2, , GROUP INSURANCE 9, , ( ) RETIREMENT 4, , WORKERS' COMPENSATION 1, ( ) TOTAL PERSONAL SERVICES 50, , ( 1,186.00) SUPPLIES OFFICE SUPPLIES FUEL & OIL 2, , OTHER SUPPLIES TOTAL SUPPLIES 3, , TELECOMMUNICATIONS CONTINUING EDUCATION REPAIR 2, , TIRES BONDS & NOTARY FEES TOTAL 3, , CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL CONSTABLE 58, , ( 1,186.00)

39 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND SHERIFF PERSONAL SERVICES SHERIFF'S SALARY 47, , DEPUTIES' SALARIES 274, , TEMPORARY OR EXTRA WAGES 30, , DISPATCHERS' SALARIES 138, , LONGEVITY 8, , SOCIAL SECURITY 38, , GROUP INSURANCE 117, , ( 2,940.00) RETIREMENT 61, , WORKERS' COMPENSATION 14, , ( 7,900.00) UNIFORMS 5, , UNEMPLOYMENT 1, , TOTAL PERSONAL SERVICES 735, , ( 10,712.00) SUPPLIES OFFICE SUPPLIES 10, , POSTAL EXPENSES 1, , FUEL AND OIL 55, , OTHER SUPPLIES 8, , TOTAL SUPPLIES 74, , MAINTENANCE CONTRACTS 12, , TELECOMMUNICATIONS 7, , TELETYPE [MAINTENANCE] 2, , CONTINUING EDUCATION 5, , MACHINERY-NON-OFFICE REPAIR 25, , OFFICE EQUIPMENT REPAIR 3, , TIRES 4, , BONDS & NOTARY FEES 1, , DUES AND REGISTRATION 1, , OFFICERS' LIABILITY INSURAN 10, , MISCELLANEOUS 3, , TOTAL 74, , CAPITAL OUTLAY CAPITAL OUTLAY 75, , TOTAL CAPITAL OUTLAY 75, , TOTAL SHERIFF 960, , ( 10,712.00)

40 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND ADULT PROBATION SUPPLIES OFFICE SUPPLIES ( ) TOTAL SUPPLIES ( ) TELECOMMUNICATIONS REPAIR MISCELLANEOUS TOTAL 1, , CAPITAL OUTLAY CAPITAL OUTLAY-OFFICE EQUIP TOTAL CAPITAL OUTLAY TOTAL ADULT PROBATION 2, , ( )

41 :44 AM C O C H R A N C O U N T Y 10 -GENERAL FUND JUVENILE PROBATION PERSONAL SERVICES JUV PROBATION OFFICER SALAR COUNTY JUV. BOARD SALARY 1, , SOCIAL SECURITY GROUP INSURANCE RETIREMENT WORKERS' COMPENSATION ( 25.00) UNEMPLOYMENT TOTAL PERSONAL SERVICES 1, , ( 25.00) SUPPLIES OFFICE SUPPLIES POSTAL EXPENSES FUEL TOTAL SUPPLIES AUDIT OF STATE GRANT FUNDS MAINTENANCE CONTRACT COUNTY-NON RESIDENTIAL SERV RESIDENTIAL SERVICES TELECOMMUNICATIONS CONTINUING EDUCATION REPAIR VEHICLE LEASE LOCAL SUPPORT-JUV BOARD 80, , TOTAL 80, , CAPITAL OUTLAY CAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL JUVENILE PROBATION 81, , ( 25.00)