ORANGE COUNTY, TEXAS

Transcription

1 ORANGE COUNTY, TEXAS MONTHLY FINANCIAL REPORT Fiscal Year to Date: October 1, 2015 Through August 31, 2016 Presented by the Office of the Orange County Auditor

2 ORANGE COUNTY, TEXAS MONTHLY FINANCIAL REPORT FISCAL YEAR TO DATE THROUGH AUGUST 31, 2016 ORDER OF EXHIBITS Summary of Financial Position and Operations... 1 Revenues by Major Classifications: Actual and Projected.. 2 Departmental Budget Performance Summary.. 3 Department Budget Performance reports (Detail by Line Item) Following

3 ORANGE COUNTY, TEXAS: MONTHLY FINANCIAL REPORT Summary of Financial Position and Operations FUNDS Road & Mosquito Debt Capital General Bridge Control Service Projects Totals CASH Beginning of Fiscal Year 848,834 (346,947) (141,345) (54,902) - 305,641 Increases (Decreases) (1,409,661) 1,313, , ,721 End of Fiscal Year to Date (560,827) 966, ,927 (54,521) - 580,362 Same Month End, Last Year 1,085, ,430 (7,741) (54,521) - 1,139,873 INVESTMENTS Beginning of Fiscal Year 12,854, ,473-12,865,130 Increases (Decreases) 6,315, ,315,293 End of Fiscal Year to Date 19,169, ,481-19,180,423 Same Month End, Last Year 16,015, ,472-16,025,951 OTHER ASSETS Beginning of Fiscal Year 3,742, ,106 82,478 51,620-4,036,679 Increases (Decreases) 782, ,937 End of Fiscal Year to Date 4,525, ,106 82,478 51,620-4,819,617 Same Month End, Last Year 4,494, ,106 82,478 51,620-4,788,230 INTER-FUND RECEIVABLES (PAYABLES) Beginning of Fiscal Year (1,371,394) 1,142, (228,507) Increases (Decreases) 187,716 23, ,299 End of Fiscal Year to Date (1,183,678) 1,166, (17,209) Same Month End, Last Year (1,213,663) 1,198, (15,452) CURRENT PAYABLES Beginning of Fiscal Year 6,517, ,392 76,687 51,277-6,794,468 Increases (Decreases) 404, ,738 End of Fiscal Year to Date 6,921, ,392 76,687 51,277-7,199,207 Same Month-End, Last Year 7,361, ,392 76,687 51,277-7,638,932 FUND EQUITIES Revenues: All, Including Non-Projected 39,464,252 4,425,984 1,228, ,118,510 Expenditures: Actual, Excluding Encumbrances 32,239,274 3,237, , ,316,939 Revenues Over (Under) Expenditures 7,224,978 1,188, , ,801,570 Inter-Fund Transfers: In (Out) Last Year's Revenue / Expenditure Revisions 1,753,440 (148,622) 17,622 (381) - 1,622,059 Balances at Beginning of This Fiscal Year 9,557, ,654 (135,554) (44,086) - 10,184,474 Fund Equities, End of Fiscal Year to Date 15,028,998 2,143, ,718 (43,696) - 17,363,986 Same Month-End, Last Year 13,019,971 1,325,356 (1,950) (43,706) - 14,299,671 REVENUES: ACTUAL AND PROJECTED Actual: Projected Revenue Items Only 39,344,598 4,425,984 1,228, ,998,847 Projected Year to Date 40,704,417 4,635,602 1,230, ,570,078 Actual Over (Under) Projections (1,359,819) (209,618) (1,794) - - (1,571,231) EXPENDITURES: ACTUAL & BUDGETED Actual, Excluding Encumbrances 32,239,274 3,237, , ,316,939 Plus: Encumbrances at End of Fiscal Year to Date 1,902, ,473 89, ,634,831 Less: Encumbrances at Beginning of Fiscal Year 203,375 8,229 4, ,216 Incurred and Encumbered Expenditures 33,938,379 3,871, , ,735,554 Budget: Apportioned Fiscal Year to Date 39,003,065 4,185, , ,166,771 Incurred / Encumbered (Over) Under Budget 5,064, ,648 52, ,431,217

4 ORANGE COUNTY, TEXAS: MONTHLY FINANCIAL REPORT Revenues by Major Classifications: Actual and Year-to-Date Budget Projections FUNDS General Total Road & Mosquito Debt Capital Restricted Unrestricted General Fund Bridge Control Service Projects Totals PROPERTY TAXES Actual - 25,540,254 25,540,254 2,902,264 1,227, ,669,807 Projected: Year to Date - 24,992,246 24,992,246 2,782,977 1,230, ,005,271 Actual More (Less) than Projected - 548, , ,287 (2,760) ,536 SALES TAX Actual - 4,472,095 4,472, ,472,095 Projected: Year to Date - 4,262,500 4,262, ,262,500 Actual More (Less) than Projected - 209, , ,595 ALL OTHER REVENUES Actual 5,039,606 4,292,642 9,332,248 1,523, ,856,945 Projected: Year to Date 7,259,809 4,189,862 11,449,671 1,852, ,302,307 Actual More (Less) than Projected (2,220,203) 102,780 (2,117,423) (328,905) (2,445,362) TOTAL COMBINED REVENUES Actual 5,039,606 34,304,992 39,344,598 4,425,984 1,228, ,998,847 Projected: Year to Date 7,259,809 33,444,608 40,704,417 4,635,602 1,230, ,570,078 Actual More (Less) than Projected (2,220,203) 860,384 (1,359,819) (209,618) (1,794) - - (1,571,231)

5 ORANGE COUNTY, TEXAS: MONTHLY FINANCIAL REPORT Departmental Budget Performance Summary Page 1 of 3 Pages ACTUAL AND ENCUMBERED YEAR-TO-DATE BUDGET MORE (LESS) THAN Fund Dep't BUDGET THIS YEAR TO DATE EXPENDITURES THIS YEAR TO DATE ACTUAL AND ENCUMBERED EXPENDITURES Num- Num- Payroll Materials Capital Payroll Materials Capital Payroll Materials Capital Fund / Department Titles bers bers Costs & Supplies Outlay All Other = Totals Costs & Supplies Outlay All Other = Totals Costs & Supplies Outlay All Other = Totals GENERAL FUND INCLUDING SUB-FUNDS General Fund - Non Departmental = = = 0 Insurance Escrow: Workers' Compensation ,167 = 207, ,998 = 150, ,169 = 56,169 Insurance Escrow: All Others ,215, ,920 = 1,752,746 1,350, ,008 = 1,900,561 (134,726) 0 0 (13,088) = (147,814) Commissioners Court , ,184 = 321, , ,286 = 304,799 16, (103) = 16,249 Management Information Systems , ,629 41, ,762 = 1,054, , ,840 41, ,374 = 891,849 56,783 37, ,388 = 162,961 County Judge , ,347 = 171, , ,903 = 160,589 10, = 10,946 County Clerk ,533 3, ,626 = 444, ,664 3, ,793 = 415,538 27, = 28,737 General Miscellaneous: Contingency ,001 = 51, = ,001 = 51,001 General Miscellaneous: All Other ,392 77, ,602,506 = 3,980, ,622 65, ,044,034 = 3,360,338 49,770 11, ,472 = 619,721 Mail Room , ,702 = 47,003 40, = 41,945 2,157 (66) 0 2,966 = 5,058 Operations & Maintenance ,841 9,433 16, ,883 = 1,360, ,634 8,157 16, ,286 = 1,277,706 36,207 1, ,596 = 83,079 Records Preservation ,997 2, ,603 = 170, ,035 2, ,641 = 154,177 15, (38) = 16,404 Risk Management ,278 9, ,985 = 74,394 58,941 9, ,786 = 70,349 3,337 (490) 0 1,198 = 4,045 Human Resources , ,754 = 180, , ,609 = 142,705 31,935 (94) 0 6,145 = 37,986 Jury Miscellaneous , ,092 = 44,253 1, ,576 = 44, (485) = (23) 128th District Court ,980 1,100 2,299 6,559 = 178, , ,299 6,325 = 169,033 9, = 9, rd District Court , ,238 4,648 = 182, , ,238 4,910 = 164,833 17, (262) = 17, th District Court , ,587 = 188, , ,446 = 177,588 9, ,140 = 10,610 County Court at Law , ,789 = 276, , ,015 = 238,227 36, ,774 = 38,443 County Court at Law (2) , ,436 = 263, , ,939 = 221,965 41, = 42,027 District Clerk ,794 3,999 4,478 38,497 = 582, ,942 3,488 4,478 17,132 = 544,040 16, ,365 = 38,728 Justice Court, Precinct One , ,482 = 243, , ,986 = 226,760 17, (505) = 16,987 Justice Court, Precinct Two ,427 2, ,423 = 272, ,842 1, ,916 = 254,926 15,585 1, = 17,427 Justice Court, Precinct Three , (880) 35,568 = 254, , (880) 36,875 = 243,330 12, (1,307) = 11,221 Justice Court, Precinct Four ,820 1, ,126 = 279, ,925 1, ,842 = 269,816 7, ,283 = 9,291 Juvenile Probation , ,359 = 338, , ,479 = 317,741 3, ,880 = 21,184 Child Support , ,506 = 98,357 98, ,187 = 103,003 (5,041) = (4,646) Court Administrator , ,779 = 167, , ,230 = 131,771 35,014 (70) = 35,493 County Attorney ,295,472 4, ,414 = 1,342,744 1,178,886 3, ,627 = 1,217, ,586 1, ,787 = 125,547 County-Paid Adult Probation ,283 = 34, ,211 = 31, ,073 = 3,073 Tax Assessor-Collector ,228 2,435 5,350 56,395 = 939, ,193 2,430 5,350 58,605 = 895,578 46, (2,209) = 43,830 Auditor ,799 1, ,394 = 437, ,971 1, ,290 = 407,409 26, ,104 = 29,654 Treasurer ,974 1,473 4,949 6,308 = 242, ,690 1,356 4,949 4,289 = 224,284 16, ,018 = 18,419 Purchasing ,951 1, ,046 = 215, ,227 1, ,089 = 198,752 15, = 16,895 Child Protective Services , = 46, , = 39, , = 7,121 Social Services , ,634 = 659,252 92, ,962 = 373,462 17, ,673 = 285,790 Waste Disposal , ,592 = 135,751 50, ,644 = 113,858 2, ,948 = 21,893 Transportation , , ,119 = 696, , , ,128 = 605,770 84, ,992 = 90,365 Airport ,377 33,462 = 106, ,377 32,496 = 105, = 1,009 Continued on next page...

6 ORANGE COUNTY, TEXAS: MONTHLY FINANCIAL REPORT Departmental Budget Performance Summary Page 2 of 3 Pages ACTUAL AND ENCUMBERED YEAR-TO-DATE BUDGET MORE (LESS) THAN Fund Dep't BUDGET THIS YEAR TO DATE EXPENDITURES THIS YEAR TO DATE ACTUAL AND ENCUMBERED EXPENDITURES Num- Num- Payroll Materials Capital Payroll Materials Capital Payroll Materials Capital Fund / Department Titles bers bers Costs & Supplies Outlay All Other = Totals Costs & Supplies Outlay All Other = Totals Costs & Supplies Outlay All Other = Totals GENERAL FUND INCLUDING SUB-FUNDS, Continued Extension Services ,533 2, ,068 = 266, ,082 2, ,764 = 214,696 48,451 (181) 0 3,305 = 51,575 Veterans' Service , ,306 = 106,387 98, ,482 = 103,134 3, (177) = 3,253 Parks ,552 6,984 11,477 37,119 = 257, ,721 6,828 11,477 34,414 = 214,440 39, ,705 = 42,692 Sheriff: General Law Enforcement ,659,571 24, ,537 = 7,034,042 6,205,869 25, ,583 = 6,595, ,703 (455) 0 (15,046) = 438,202 Sheriff: Jail ,855, ,255 58, ,767 = 4,369,137 3,476, ,261 58, ,278 = 4,157, ,032 1,994 0 (169,511) = 211,515 Constable, Precinct One , ,674 = 91,731 83, = 85,254 5, = 6,477 Constable, Precinct Two ,184 1, ,181 = 91,015 82,417 1, ,299 = 86,310 3, = 4,705 Constable, Precinct Three , ,176 = 94,970 86, ,636 = 88,445 5, = 6,525 Constable, Precinct Four , ,903 = 104,375 93, ,067 = 97,918 6,703 (81) 0 (164) = 6,457 D. P. S. Clerk , = 47,755 45, = 45,184 2, = 2,571 Emergency Management ,935 7, ,662 = 176,727 60, ,840 = 74,296 74,261 6, ,822 = 102,431 Totals: General Fund 22,182, , ,608 7,715,648 = 30,682,752 20,500, , ,608 6,742,136 = 27,953,800 1,682,069 73, ,513 = 2,728,952 Foster Care Reimbursement ,811 = 153, = ,811 = 153,811 Voter Registration ,583 = 4, = ,583 = 4,583 Law Library ,844 = 262, = ,844 = 262,844 D. A. Drug Forfeiture ,586 = 62, , = 2,698 0 (2,025) 0 61,913 = 59,888 Hot Check Collections ,509 = 10, = ,703 = 9,703 D. A. DWI Video Fund = = = 0 Contributions ,952 = 15, ,496 = 4, ,456 = 11,456 District Clerk Records Management = = = 0 District Clerk Records Management-District Clerk ,750 = 13, ,723 = 5, ,027 = 8,027 Federal Drug Seizure Fund ,535 0 = 317, ,535 0 = 317, = 0 Juvenile Probation - TJPC ,281 1, ,442 = 142,960 93, ,577 = 130,409 10, ,866 = 12,552 Juvenile Probation - Community Programs ,003 1, ,442 = 147, , ,951 = 131,017 10, ,866 = 12,552 Juvenile Probation - Pre & Post Adjudication ,489 = 127, ,579 = 128,579 10, ,866 = 12,552 Juvenile Probation - Commitment Diversion ,205 = 80, ,413 = 71,413 10, ,866 = 12,552 Juvenile Probation - Mental Health Services ,189 = 27, ,269 = 27,269 10, ,866 = 12,552 W.I.C. Grant ,175 = 27, ,928 = 8, ,246 = 18,246 Constable #2 State Forfeiture ,619 = 1, = ,619 = 1,619 Community & Rural Health Non Departmental = = = 0 Community & Rural Health WIC Grant = ,833 = 20, (20,833) = (20,833) Community & Rural Health Grant ,502 1, ,996 = 324, , ,802 = 291,745 27, ,194 = 32,991 TCDP ORCA = ,013 = 124, (124,013) = (124,013) Law Enforcement Training - Sheriff ,286 = 10, ,902 = 13, (4,616) = (3,699) Law Enforcement Training - Constable # ,710 = 2, ,184 = 1, ,526 = 1,526 Law Enforcement Training - Constable # = = ,526 = 1,526 Law Enforcement Training - Constable # ,419 = 5, = ,778 = 4,778 Law Enforcement Training - Constable # ,259 = 1, = = 580 Law Enforcement Training - County Attorney ,410 = 1, = ,410 = 1,410 Tax A-C VIT Interest ,167 18,489 = 22, , = 3, ,039 = 18,498 Bail Bond ,192 = 64, = ,192 = 64,192 State Drug Seizure Fund ,886 = 5, = ,886 = 5,886 Child Welfare Jury Fees ,250 = 30, ,789 = 24, ,461 = 5,461 Airport Grant - Air Rescue Mechanics Hangar = = = 0 Drug Forfeiture - Pct Constable ,881 = 11, ,550 = 6, ,331 = 5,331 Emergency/Disaster ,664 0 = 146, ,664 0 = 146, = 0 March Severe Weather Event , ,071 = 24, ,880 6, ,755 = 605,037 (571,880) (9,683) = (580,738) Homeland Security ,458 63,153 14,286 = 88, ,631 64,772 6,436 = 85,838 0 (3,173) (1,618) 7,851 = 3,059 Port Security Grant ,066,782 0 = 1,066, ,066,782 0 = 1,066, = 0 Commissary Operations & Inmate Expenses ,544 = 34, ,544 = 34, = 0 CDBG On-Site Sewer Grant ,960 = 165, ,960 = 165, = 0 Coastal Impact Assistance Program ,799 = 14, ,404 = 16, (1,605) = (1,605) Continued on next page...

7 ORANGE COUNTY, TEXAS: MONTHLY FINANCIAL REPORT Departmental Budget Performance Summary Page 3 of 3 Pages ACTUAL AND ENCUMBERED YEAR-TO-DATE BUDGET MORE (LESS) THAN Fund Dep't BUDGET THIS YEAR TO DATE EXPENDITURES THIS YEAR TO DATE ACTUAL AND ENCUMBERED EXPENDITURES Num- Num- Payroll Materials Capital Payroll Materials Capital Payroll Materials Capital Fund / Department Titles bers bers Costs & Supplies Outlay All Other = Totals Costs & Supplies Outlay All Other = Totals Costs & Supplies Outlay All Other = Totals GENERAL FUND INCLUDING SUB-FUNDS C.C. Special Projects - Imaging Fee ,929 0 = 2, ,929 0 = 2, = 0 County Clerk Records Management Fund , = 66,056 62, = 62,586 3, = 3,469 County Clerk Digitized ,750 = 13, = ,750 = 13,750 Constable #1 Drug Forfeiture Fund , ,774 = 26, , = 5,522 0 (22) 0 20,774 = 20,753 Records Mgmt. Fund: Records Preservation ,750 = 13, = ,450 = 13,450 Indigent Defense Program ,501 = 296,501 16, = 16,548 (16,548) ,501 = 279,953 Courthouse Security Fund ,529 20,064 = 32, ,529 15,491 = 28, ,573 = 4,573 Courthouse Security Justice Courts = = = 0 Probate Education Fund ,866 = 12, ,800 = 1, ,066 = 11,066 Mental Health Services - Grant N = = = 0 Progressive Sanctions C = = = 0 Gambling & Child Porn Forfeiture/D.A ,151 = 77, ,050 = 2, ,102 = 75,102 Gambling & Child Porn Forfeiture/Sheriff ,289 = 7, = ,289 = 7,289 Treasury Forfeiture , ,835 = 671, , ,109 = 452, (38,941) 258,726 = 219,785 Economic Development = 0 (9,405) 0 0 1,000 = (8,405) 9, (1,000) = 8,405 J.P. Technology Fund - J.P. # ,525 = 16, ,549 = 10, ,976 = 6,234 J.P. Technology Fund - J.P. # , ,200 = 17, ,772 = 4, , ,427 = 12,989 J.P. Technology Fund - J.P. # ,155 = 20, ,242 = 3, ,913 = 16,913 J.P. Technology Fund - J.P. # ,566 14,317 = 17, ,566 3,526 = 6, ,791 = 11,496 District Clerk Technology Fund ,480 = 2, = ,480 = 2,480 County Clerk Technology Fund ,589 = 6, = ,589 = 6,589 Court Reporter Service Fees ,000 = 55, ,885 = 33, ,115 = 21,115 Election Administrator Non Departmental = = = 0 Election Administrator , , ,969 = 415, , , ,803 = 399,937 1, (2,397) 16,166 = 15,990 Hurricane - Special Budget Ike = = = 0 Hotel/Motel Tax Fund (57,388) 242,917 = 185, (57,388) 136,489 = 79, ,428 = 106,428 Hurricane Ike - Round ,744,011 = 2,744, ,297,682 = 1,297, ,446,329 = 1,446,329 Shelter of Last Resort = = = 0 Orange County Expo Center - County Side ,750 = 102, ,949 = 66, ,801 = 35,848 Orange County Expo Center - Convention Side ,195 1, ,011 = 97,439 75, ,105 = 81,553 1, ,907 = 15,886 Totals: General Fund Including Sub-Funds 23,018, ,716 1,983,711 13,420,589 = 39,003,065 21,866, ,147 2,026,667 9,540,243 = 33,938,379 1,188,761 76,105 (42,956) 3,870,221 = 5,092,132 OTHER FUNDS ROAD & BRDIGE FUND General Road & Bridge Operations ,502,985 5, , ,615 = 3,521,545 2,324,198 5, , ,776 = 3,360, ,787 (211) 0 (17,162) = 161,414 Major Road Construction ,167 = 229, ,248 = 175, ,918 = 53,918 County Energy Reinvest Transporation Zone ,474 = 434, ,158 = 336, ,316 = 98,316 Totals: Road & Bridge Fund 2,502,985 5, ,400 1,488,256 = 4,185,186 2,324,198 5, ,400 1,353,183 = 3,871, ,787 (211) 0 135,073 = 313,648 MOSQUITO CONTROL FUND Mosquito Control , ,241 53, ,418 = 978, , ,952 53, ,038 = 925,637 38,214 (6,711) 0 21,380 = 52,882 Totals: Mosquito Control Fund 561, ,241 53, , , , ,952 53, , ,637 38,214 (6,711) 0 21,380 52,882 GRAND TOTALS, ALL FUNDS 26,082, ,504 2,225,395 15,148,263 = 44,166,771 24,713, ,856 2,268,351 11,111,464 = 38,735,555 1,405,761 69,183 (42,956) 4,026,674 = 5,458,662

8 ORANGE COUNTY, TEXAS: GENERAL FUND - NON DEPARTMENTAL TRANS. FROM GEN. TO SELF-FUNDED INS N/A TRANS. FROM GEN. TO HEALTH & CODE N/A TRANS. FROM GEN. TO ELECTIONS ADMIN N/A

9 ORANGE COUNTY, TEXAS: INSURANCE ESCROW / Fund Number: 01 / Department Number: 101 GROUP HEALTH, LIFE & DENTAL ,350, ,350,552 1,326,356 1,215, ,326,356 1,215,826 (24,196) (134,726) LIABILITY AUTO , ,319 90,292 82,768 32, , ,126 0 (10,193) LIABILITY D A LIABILITY GENERAL , , , ,695 (32,027) 236, ,337 30,278 10,611 LIABILITY:NURSES FLOOD INSURANCE , ,698 50,000 45,833 38,698 88,698 81,307 0 (7,392) WORKERS COMPENSATION , , , , , ,167 75,002 56,169 OFFICIALS' LIABILITY INSURANCE , , , , , ,943 1,880 (9,388) BUILDING & GROUND REPAIRS BUILDING & GROUND ERRORS & OMISSIONS ,500 3, ,500 3,208 3,500 3,208 PRE-EMPLOYMENT PHYSICALS DRUG SCREENS (65) 0 (65) AIRPORT HANGARS MISC. FEES & SERVICES ,051, ,051,559 2,099,389 1,924,440 38,698 2,138,087 1,959,913 86,528 (91,646)

10 ORANGE COUNTY, TEXAS: COMMISSIONERS COURT / Fund Number: 01 / Department Number: 103 DUES & MEMBERSHIPS , , , , , ,433 33,986 12,765 OVERTIME SALARIES SOCIAL SECURITY , ,139 19,128 17, ,128 17,534 2,989 1,395 RETIREMENT , ,841 36,772 33, ,772 33,708 4,931 1,867 UNEMPLOYMENT GROUP HEALTH, LIFE & DENTAL , ,862 35,016 32, ,016 32,098 3, AUTO ALLOWANCE OFFICE SUPPLIES BOOKS & PUBLICATIONS CELL PHONE ALLOWANCE/EXP (156) 0 (156) PAGER FEES CELLULAR TELEPHONE EXPENSE RENTALS ALL CONTRACTED SERVICES & MAINTENANCE PRINTING & BINDING TRAVEL/GENERAL TRAVEL/EDUCATION , ,087 3,819 3,501 (1,731) 2,088 1,914 1 (173) REGISTRATION/SEMINARS & CONFERENCES , (445) (46) DUES & MEMBERSHIPS , ,800 2,500 2,292 (579) 1,921 1, (39) EQUIPMENT: NON-INVENTORY - UNDER $ N/A GENERAL MACHINERY & EQUIPMENT N/A MACH & EQUIP < $ N/A OFFICE FURNISHING N/A , , , ,573 (2,755) 350, ,048 45,435 16,249

11 ORANGE COUNTY, TEXAS: M I S / Fund Number: 01 / Department Number: 105 REGULAR SALARIES , , , , , ,342 72,468 38,892 OVERTIME SALARIES ,300 1, ,300 1, EXTRA HELP SALARIES , ,102 3,641 3, ,641 3,338 1,539 1,235 SOCIAL SECURITY , ,444 30,632 28, ,632 28,079 6,188 3,635 RETIREMENT , ,754 58,369 53, ,369 53,505 10,615 5,750 UNEMPLOYMENT (86) (123) GROUP HEALTH, LIFE & DENTAL , ,013 70,741 64, ,741 64,846 12,728 6,833 OFFICE SUPPLIES SPECIAL DELIVERY COMPUTER SUPPLIES ,281 2, , , ,714 (47,401) 163, ,262 51,345 37,685 BOOKS & PUBLICATIONS TELEPHONE, FAX & MODEM , ,163 68,528 62, ,528 62,817 6, CELL PHONE ALLOWANCE/EXP , ,973 4,500 4,125 1,500 6,000 5,500 1, PAGER FEES REPAIRS OFFICE MACHINES , , CONTRACTED SERVICES & MAINTENANCE , , , , , ,554 65,786 47,190 SOFTWARE & PROGRAMMING , , ,100 18,100 16,592 13,600 12,092 PRINTING & BINDING ,300 1, ,300 1,192 1,300 1,192 COMPUTER PHONE SUPPORT ,000 1, ,000 1,833 1,809 1,643 TRAVEL/GENERAL , ,416 4,000 3, ,000 3,667 2,584 2,251 TRAVEL/EDUCATION ,000 2,750 (1,500) 1,500 1,375 1,500 1,375 REGISTRATION/SEMINARS & CONFERENCES ,250 1, ,250 1,146 1,250 1,146 EQUIPMENT: NON-INVENTORY - UNDER $ N/A 5,064 8,159 13,223 15,000 13, ,000 13,223 1,777 0 GENERAL MACHINERY & EQUIPMENT N/A 29, ,841 30,000 29,841 57,000 87,000 29,841 57,159 0 MACH & EQUIP < $ N/A 2,062 9,801 11,864 15,600 11,864 43,101 58,701 11,864 46,838 0 OFFICE FURNISHING N/A EQUIPMENT LEASE N/A 28, ,672 27,000 27,000 5,500 32,500 28,672 3,828 0 SPECIAL PROJECTS-SOFTWARE SYST UPGR61113 N/A ,146 20, ,849 1,176,403 1,079,997 76,300 1,252,703 1,054, , ,961

12 ORANGE COUNTY, TEXAS: COUNTY JUDGE / Fund Number: 01 / Department Number: 107 JUVENILE COMMITMENTS REGULAR SALARIES , , , , , ,526 17,610 6,926 OVERTIME SALARIES (70) 0 (70) EXTRA HELP SALARIES , ,427 2,300 2,108 1,992 4,292 3, SOCIAL SECURITY , ,039 9,356 8, ,356 8,576 1, RETIREMENT , ,955 18,513 16, ,513 16,970 2,558 1,015 UNEMPLOYMENT (15) (19) GROUP HEALTH, LIFE & DENTAL , ,568 21,528 19, ,528 19,734 2,960 1,166 AUTO ALLOWANCE OFFICE SUPPLIES SPECIAL DELIVERY BOOKS & PUBLICATIONS CELL PHONE ALLOWANCE/EXP PAGER FEES PRINTING & BINDING TRAVEL/GENERAL TRAVEL/EDUCATION , (1,052) REGISTRATION/SEMINARS & CONFERENCES (800) DUES & MEMBERSHIPS , ,140 3,220 2,952 (501) 2,719 2, EQUIPMENT: NON-INVENTORY - UNDER $ N/A EQUIPMENT LEASE N/A 1, ,763 2,500 1, ,500 1, , , , ,866 (361) 187, ,535 27,117 10,946

13 ORANGE COUNTY, TEXAS: COUNTY CLERK / Fund Number: 01 / Department Number: 109 REGULAR SALARIES , , , , , ,423 44,311 18,364 OVERTIME SALARIES , , OVERTIME SALARIES EXTRA HELP SALARIES SOCIAL SECURITY , ,076 22,894 20, ,894 20,986 3,818 1,911 RETIREMENT , ,617 45,106 41, ,106 41,347 6,489 2,730 UNEMPLOYMENT (43) (66) GROUP HEALTH, LIFE & DENTAL , ,169 72,666 66, ,666 66,611 10,497 4,441 AUTO ALLOWANCE OFFICE SUPPLIES , ,081 3,600 3,300 (200) 3,400 3, SPECIAL DELIVERY BOOKS & PUBLICATIONS (34) CELL PHONE ALLOWANCE/EXP REPAIRS OFFICE MACHINES , ,165 1, ,600 2,605 2, RENTALS ALL CONTRACTED SERVICES & MAINTENANCE , ,118 18,000 16, ,000 16, (618) PRINTING & BINDING , , ,800 3,355 3, TRAVEL/GENERAL TRAVEL/EDUCATION , ,213 3,000 2,750 (1,000) 2,000 1, REGISTRATION/SEMINARS & CONFERENCES ,450 1,329 (600) DUES & MEMBERSHIPS (15) MISC. FEES & SERVICES EQUIPMENT: NON-INVENTORY - UNDER $ N/A OFFICE MACHINES N/A GENERAL MACHINERY & EQUIPMENT N/A MACH & EQUIP < $ N/A OFFICE FURNISHING N/A , , , ,434 3, , ,276 69,206 28,737

14 ORANGE COUNTY, TEXAS: GENERAL MISCELLANEOUS / Fund Number: 01 / Department Number: 111 REGULAR SALARIES OVERTIME SALARIES OVERTIME SALARIES OVERTIME SALARIES EXTRA HELP SALARIES TERMINATION PAY , , , ,833 (100,000) 250, ,167 30,002 9,169 MERIT PAY SOCIAL SECURITY , ,866 26,775 24, ,775 24,544 9,909 7,678 RETIREMENT , ,883 50,540 46, ,540 46,328 18,657 14,445 UNEMPLOYMENT (12,524) 0 (12,524) ,909 12,877 GROUP HEALTH, LIFE & DENTAL (5,782) 0 (5,782) ,782 5,782 GENERAL MISCELLANEOUS - MISC PAYROL (180) (180) GENERAL FUND - DISCOUNT ON FUEL (3,364) 0 (3,364) ,364 3,364 OFFICE SUPPLIES POSTAGE , , , ,833 (25,924) 84,076 77,070 18,393 11,387 SPECIAL DELIVERY (100) ELECTION EXPENSE MOTOR POOL CAR COSTS ,200 2, ,200 2,017 1,687 1,504 MOTOR POOL CAR COSTS (733) 0 (733) (1,500) (1,375) 0 (1,500) (1,375) (767) (642) CELL PHONE ALLOWANCE/EXP ,000 3,667 (3,300) REPAIRS OFFICE MACHINES MOTOR VEHICLE REPAIRS CONTRIBUTIONS ,000 43, ,000 43,083 46,200 42,283 SPECIAL COMMUNITY PROJECTS , ,641 77,000 70,583 (8,359) 68,641 62,921 0 (5,720) DRUG DOG/THOR RETURNED CHECKS (41,674) 0 (41,674) 1, , ,674 42,591 CENTRAL SUPPLY COST (12,805) 656 (12,148) ,000 1,500 1,375 13,648 13,523 INSURANCE CLAIMS - REPAIRS ,000 1, ,000 1,833 2,000 1,833 INSURANCE CLAIMS - PAID (12,633) 0 (12,633) ,633 12,633 COPY COST CLEARING ,576 2,380 12,956 17,000 15,583 (5,000) 12,000 11,000 (956) (1,956) TAXABLE VEHICLE USE DPS/GAME WARDEN REPAIRS SHERIFF CRIMINAL BONDS RETURNED , , ,000 91, ,000 91,667 11,724 3,391 TAX COLLECTION COST ,000 55, ,000 55,000 60,000 55,000 RENTALS ALL REIMBURSEMENT-CHILD SERVICES (continued )

15 ORANGE COUNTY, TEXAS: GENERAL MISCELLANEOUS / Fund Number: 01 / Department Number: 111 CONTINGENCY , , , ,333 (451,291) 48,709 44,650 7,633 3,574 FUEL CONTINGENCY CONTINGENCY:CAPITAL OUTLAY , ,397 (348,051) 6,928 6,351 6,928 6,351 MISC. STATE FEES , , , , , ,000 41,933 (33,067) SUBSTANCE ABUSE ASSESSMENT COURT APPOINTED ATTORNEY 128TH JUVE COURT APPOINTED ATTORNEY 163RD JUVE COURT APPOINTED ATTORNEY 260TH JUVE COURT APPOINTED ATTORNEY CCAL JUVEN ,000 4, ,000 4,583 4,375 3,958 CCAL (2) JUVENILE , ,825 25,000 22, ,000 22, (1,908) COURT APPOINTED ATTORNEY 128TH ADUL , ,539 60,643 55, ,643 55,589 10,104 5,051 COURT APPOINTED ATTORNEY 163RD ADUL , , , , , ,350 41,857 32,189 COURT APPOINTED ATTORNEY 260TH ADUL , ,133 90,263 82, ,263 82,741 25,130 17,609 COURT APPOINTED ATTORNEY CCAL ADULT , ,756 52,194 47, ,194 47,845 26,438 22,089 COURT APPOINTED ATTORNEY CPS/OTHER , , ,000 91,667 70, , ,383 7 (14,210) COURT APPOINTED ATTORNEY JP# (500) CCAL (2) ADULT , ,700 60,000 55, ,000 55,000 37,300 32,300 ADVERTISING EXPENSE , ,044 8,000 7, ,000 7,333 1,956 1,289 AUDIT FEES , ,750 37,000 33,917 (2,250) 34,750 31,854 0 (2,896) AUTOPSY FEES , , , , , ,417 18,775 4,192 APPRAISAL CONTRACT , , , , , ,583 68,429 36,012 LAWSUITS, CLAIMS & SETTLEMENTS , , , , , , , ,244 CONTRACTED SERVICES & MAINTENANCE , ,772 2,000 1,833 1,696 3,696 3, PRINTING & BINDING , ,241 1,500 1, ,500 1, U T M B CONTRACT , , , , , ,181 21,653 0 HEALTH DIRECTOR FEES , ,000 54,000 49,500 6,000 60,000 55,000 5,000 0 BURIAL FEES , ,250 36,341 33,313 5,059 41,400 37,950 1,150 (2,300) U.S. GEOLOGICAL SURVEY COMMITMENTS , , , ,500 (10,000) 140, ,333 12, PETIT JURY COSTS , ,710 37,000 33,917 (8,000) 29,000 26,583 8,290 5,873 TRAVEL/GENERAL TRAVEL/EDUCATION REGISTRATION/SEMINARS & CONFERENCES DUES & MEMBERSHIPS , ,312 35,000 32,083 (600) 34,400 31, (2,779) CONF.TRAINING EXERCISE & MEETING EXP BOND PREMIUM , ,096 19,000 17,417 (5,000) 14,000 12,833 4,904 3,737

16 (continued ) ORANGE COUNTY, TEXAS: GENERAL MISCELLANEOUS / Fund Number: 01 / Department Number: 111 GENERAL FUND - GENERAL MISCELLANEOU MISC. FEES & SERVICES , ,516 40,000 36, ,000 36,667 (33,516) (36,849) BRIDGE TENDER N/A REGIONAL CRIME LAB N/A 198, , , ,246 (76,000) 199, , BUILDING CONSTRUCTION N/A OFFICE CONSTRUCTION & RENOVATIONS N/A R R RELOCATION OF PCT 2 BARN N/A CRTHSE RENOV.-FURNISHINGS N/A COURT HOUSE RENOVATION N/A J.P.#3 RENOVATION N/A VIDOR COURTHOUSE N/A PRECINCT 1 COMMUNITY BUILDING N/A ADMINISTRATION BUILDING N/A J.P. 2 OFFICE RENOVATION N/A PRECINCT 3 BARN RENOVATIONS N/A COURTHOUSE REROOF PROJECT N/A JASPER LAND N/A 2, ,075 2,100 2, ,100 2, EQUIPMENT: NON-INVENTORY - UNDER $ N/A SHELTER OF LAST RESORT N/A OFFICE MACHINES N/A GENERAL MACHINERY & EQUIPMENT N/A HAVA N/A MACH & EQUIP < $ N/A TELEPHONE SYSTEM N/A OFFICE FURNISHING N/A FURNITURE & FIXTURE N/A AG. BUILDING N/A INTEREST EXPENSE N/A ,000 0 (10,000) BANK SERVICES & FEES N/A ,000 0 (8,000) TRANSFERRED TO ROAD CONSTRUCTION N/A UNDERGROUND TANK REMOVAL N/A SPECIAL PROJECTS:TIRE REMOVAL N/A RIGHT OF WAY PURCHASES N/A MISC. RIGHT OF WAY COSTS N/A REIMBURSEMENTS:RIGHT OF WAY N/A JAIL LAW LIBRARY N/A 6, ,000 7,000 7, ,000 7, ,355,985 4, ,360,338 5,357,472 4,841,411 (978,020) 4,379,452 4,031,059 1,019, ,721

17 ORANGE COUNTY, TEXAS: MAIL ROOM / Fund Number: 01 / Department Number: 113 REGULAR SALARIES , ,470 31,497 28, ,497 28,872 4,027 1,403 OVERTIME SALARIES ,409 2,208 (2,409) SOCIAL SECURITY , , ,409 2,409 2, RETIREMENT , ,964 4,548 4, ,548 4, UNEMPLOYMENT (6) (9) GROUP HEALTH, LIFE & DENTAL , ,873 7,969 7, ,969 7,305 1, OFFICE SUPPLIES (1) (66) SMALL TOOLS & OPERATING SUPPLIES RENTALS ALL (45) CONTRACTED SERVICES & MAINTENANCE ,700 3,392 (198) 3,502 3,210 3,303 3,011 EQUIPMENT: NON-INVENTORY - UNDER $ N/A GENERAL MACHINERY & EQUIPMENT N/A MACH & EQUIP < $ N/A OFFICE FURNISHING N/A , ,945 51,276 47, ,276 47,003 9,331 5,058

18 ORANGE COUNTY, TEXAS: OPERATIONS & MAINTENANCE / Fund Number: 01 / Department Number: 115 REGULAR SALARIES , , , , , ,429 56,344 23,487 OVERTIME SALARIES , ,630 6,000 5, ,000 5,500 4,370 3,870 EXTRA HELP SALARIES , ,716 2,000 1, ,000 1, SOCIAL SECURITY , ,786 29,139 26, ,139 26,711 5,353 2,925 RETIREMENT , ,021 57,801 52, ,801 52,984 8,780 3,963 UNEMPLOYMENT (97) (133) GROUP HEALTH, LIFE & DENTAL , ,000 94,885 86, ,885 86,978 9,885 1,978 AUTO ALLOWANCE OFFICE SUPPLIES (8) (49) SPECIAL DELIVERY JANITORIAL SUPPLIES ,080 1,401 5,481 7,000 6, ,000 6,417 1, ADA EXPENSES BOOKS & PUBLICATIONS FUEL, OIL, GAS & GREASE , ,131 17,000 15, ,000 15,583 8,869 7,452 SMALL TOOLS & OPERATING SUPPLIES , ,168 3,500 3,208 (710) 2,790 2, ELECTRICITY , , , ,428 (60,000) 341, ,428 41,611 13,117 GAS , ,118 40,500 37,125 (15,000) 25,500 23,375 5,382 3,257 WATER, SEWER & WASTE , , , ,250 2, , ,083 10,982 1,065 TELEPHONE, FAX & MODEM , , , ,333 (100,000) 64,000 58,667 6,628 1,294 CELL PHONE ALLOWANCE/EXP , ,821 3,500 3, ,500 3, PAGER FEES MOTOR VEHICLE REPAIRS ,154 1,640 5,794 4,000 3,667 3,000 7,000 6,417 1, ELECTRONIC EQUIPMENT REPAIRS BUILDING & GROUND REPAIRS ,170 16,287 2, , , ,267 (3,000) 272, ,517 40,468 17,785 CONTRACTED SERVICES & MAINTENANCE , ,342 15,000 13, ,000 13, (592) SOFTWARE & PROGRAMMING PRINTING & BINDING UNIFORM CLEANING , ,800 3,200 2, ,200 2, TRAVEL/GENERAL TRAVEL/EDUCATION REGISTRATION/SEMINARS & CONFERENCES EQUIPMENT: NON-INVENTORY - UNDER $ N/A 1, ,328 2,000 1, ,000 1, PHONE EQUIP NON-INVENTORY N/A BUILDING & GROUNDS IMPROVEMENTS N/A GENERAL MACHINERY & EQUIPMENT N/A 0 11,244 11, ,246 11,246 11, MACH & EQUIP < $ N/A 549 4,836 5,385 2,418 2,418 3,018 5,436 5, OFFICE FURNISHING N/A ,244,091 36,340 2,725 1,277,706 1,642,993 1,505,808 (159,446) 1,483,547 1,360, ,841 83,079

19 ORANGE COUNTY, TEXAS: RECORDS MANAGEMENT / Fund Number: 01 / Department Number: 117 REGULAR SALARIES , , , , , ,949 21,601 11,879 OVERTIME SALARIES EXTRA HELP , , ,900 12,900 11,825 1, SOCIAL SECURITY , ,963 8,709 7, ,709 7, RETIREMENT , ,333 16,847 15, ,847 15,443 1, UNEMPLOYMENT (30) (41) GROUP HEALTH, LIFE & DENTAL , ,387 25,831 23, ,831 23,678 5,444 3,292 OFFICE SUPPLIES SPECIAL DELIVERY MICROFILM SUPPLIES , ,237 6,050 5,546 (3,249) 2,801 2, BOOKS & PUBLICATIONS REPAIRS OFFICE MACHINES CONTRACTED SERVICES & MAINTENANCE , ,199 5,800 5,317 (4,601) 1,199 1,099 0 (100) PRINTING & BINDING TRAVEL/GENERAL (275) TRAVEL/EDUCATION REGISTRATION/SEMINARS & CONFERENCES (400) DUES & MEMBERSHIPS (25) (19) EQUIPMENT: NON-INVENTORY - UNDER $ N/A OFFICE MACHINES N/A GENERAL MACHINERY & EQUIPMENT N/A MACH & EQUIP < $ N/A OFFICE FURNISHING N/A , , , ,364 4, , ,581 31,911 16,404

20 ORANGE COUNTY, TEXAS: RISK MANAGMENT / Fund Number: 01 / Department Number: 118 REGULAR SALARIES , ,475 49,253 45, ,253 45,149 7,778 3,674 OVERTIME SALARIES SOCIAL SECURITY , ,849 3,552 3, ,552 3, RETIREMENT , ,014 7,112 6, ,112 6,519 1, UNEMPLOYMENT (16) (20) GROUP HEALTH, LIFE & DENTAL , ,533 7,969 7, ,969 7,305 (564) (1,228) AUTO ALLOWANCE OFFICE SUPPLIES PUBLIC SAFETY SUPPLIES ,675 (181) 9,494 9,761 8, ,761 8, (547) MEDICAL & DRUG SUPPLIES BOOKS & PUBLICATIONS FUEL, OIL, GAS & GREASE PAGER FEES MOTOR VEHICLE REPAIRS RENTALS ALL SAFETY AWARDS DRUG SCREENS , ,655 2,356 2, ,356 2, PRINTING & BINDING TRAVEL/EDUCATION (10) 0 (10) 2,500 2,292 (2,000) REGISTRATION/SEMINARS & CONFERENCES , (1,000) DUES & MEMBERSHIPS DEFENSIVE DRIVING N/A EQUIPMENT: NON-INVENTORY - UNDER $ N/A OFFICE MACHINES N/A GENERAL MACHINERY & EQUIPMENT N/A MACH & EQUIP < $ N/A OFFICE FURNISHING N/A , ,349 85,257 77,144 (3,000) 82,257 74,394 11,908 4,045

21 ORANGE COUNTY, TEXAS: HUMAN RESOURCES / Fund Number: 01 / Department Number: 119 REGULAR SALARIES , , , , , ,187 32,785 21,768 OVERTIME SALARIES EXTRA HELP SALARIES SOCIAL SECURITY , ,353 9,897 9, ,897 9,072 2,544 1,719 RETIREMENT , ,374 19,090 17, ,090 17,499 4,716 3,125 UNEMPLOYMENT (17) (30) GROUP HEALTH, LIFE & DENTAL , ,326 25,831 23, ,831 23,678 7,505 5,352 OFFICE SUPPLIES (60) (94) SPECIAL DELIVERY BOOKS & PUBLICATIONS CELL PHONE ALLOWANCE RENTALS ALL PRE-EMPLOYMENT PHYSICALS ,000 3, ,000 3,667 3,185 2,852 CONTRACTED SERVICES & MAINTENANCE (767) 0 (767) 1,500 1, ,500 1,375 2,267 2,142 DRUG SCREENS , ,649 3,000 2,750 (1,000) 2,000 1, PRINTING & BINDING TRAVEL/GENERAL TRAVEL/EDUCATION ,350 2,154 (1,800) (32) REGISTRATION/SEMINARS & CONFERENCES (700) DUES & MEMBERSHIPS SERVICE PINS MISC. FEES & SERVICES EQUIPMENT: NON-INVENTORY - UNDER $ N/A OFFICE MACHINES N/A GENERAL MACHINERY & EQUIPMENT N/A MACH & EQUIP < $ N/A OFFICE FURNISHING N/A , , , ,533 (3,100) 197, ,692 54,413 37,986

22 ORANGE COUNTY, TEXAS: JURY MISCELLANEOUS / Fund Number: 01 / Department Number: 205 EXTRA HELP SALARIES , ,242 1,500 1, ,500 1, SOCIAL SECURITY RETIREMENT UNEMPLOYMENT (2) (2) OFFICE SUPPLIES ,143 1,048 (400) BOOKS & PUBLICATIONS CELL PHONE ALLOWANCE/EXP CELLULAR TELEPHONE EXPENSE PRINTING & BINDING INDEPENDENT JUDICIAL SERVICES , ,667 15,000 13, ,000 13, (917) PETIT JURY COSTS , ,836 15,500 14, ,900 14, (1,261) GRAND JURY COST , ,560 9,000 8,250 5,280 14,280 13,090 2,720 1,530 MISC. JUDICIAL FEES MISC. FEES & SERVICES EQUIPMENT: NON-INVENTORY - UNDER $ N/A GENERAL MACHINERY & EQUIPMENT N/A MACH & EQUIP < $ N/A , ,276 42,996 39,413 5,280 48,276 44,253 4,000 (23)