the county of galveston 2013 monthly.pdf · the financial accounting records were maintained with...

Galveston County Courthouse 722 Moody 4th Floor GALVESTON, TEXAS 77550

County Auditor Randall Rice CPA CITP CISA CIO CBM DABFA CGMA

THE COUNTY OF GALVESTON COUNTY AUDITOR'S OFFICE

P.O. Box 1418 GALVESTON, TEXAS 77553

Ron Chapa, CPA First Assistant, Director of Auditing Jeff Modzelewski, CPA First Assistant, Director of Accounting Latoya Jordan First Assistant, I.T. Systems

January 3, 2014 Honorable District Judges of Galveston County and Honorable Members of the Galveston County Commissioners Court The unaudited and unadjusted Monthly Financial Report of Galveston County, Texas, for the month ended October 31, 2013, is hereby submitted as required by Local Government Code §114.023 and §114.025. The statements are prepared and reported on a modified accrual basis of accounting, which is not in accordance with generally accepted accounting principles. Included in the report are:

Governmental Funds Balance Sheet Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance Statement of Cash Balances on hand at the beginning and end of the fiscal year, with aggregate receipts and

disbursements by Fund Statement of Transfers To and From each Fund Statement of Bond Indebtedness with corresponding rates of interest Summarized budget statement showing:

o Expenses paid from the budget for the month and for fiscal year-to-date, o Encumbrances against the budgets, and o Amounts available for further expenditures.

Due to the statutory duties of the County Auditor, I am not independent with regard to these financial reports. I have not compiled, reviewed, or audited these financial statements and do not provide any assurance as to their accuracy. These financial statements were prepared by the County Auditor’s office staff. The financial accounting records were maintained with objectivity and due professional care, including the professional standards of the American Institute of Certified Public Accountants, the Government Finance Officers Association, and the Governmental Accounting Standards Board. If you need clarification or have questions, please do not hesitate to call me for more information at 409/770-5301. After submission, this report can be seen on the internet at: http://www.galvestoncountytx.gov/ao/Pages/FinancialReports.aspx. Respectfully submitted,

Randall Rice, CPA County Auditor

Galveston County, TexasUnaudited Balance Sheet

October 31, 2013

October 31, 2013 and 2012Governmental Funds

October 31, 2012

Assets:Cash And Cash Equivalents 31,444,018 51,521,051Equity in Pool Cash 68,128,950 54,780,744Taxes Receivable-Current 123,780,949 125,143,372Taxes Receivable-Delinquent 5,946,368 6,429,670Interest and Penalties-Taxes 4,162,898 4,274,820Undistributed Funds 10,955 27,806Accounts Receivable 898,657 6,329,349Unbilled Accounts Receivable 1,797,732 5,687,037Unbilled A/R-Grants 9,810,786 24,408,828Due frm Othr Govt Fns/Entities 5,091,347 5,215,841Due from other funds 0 198,366Due from Others 3,692,095 4,433,735Inventory-Materials/Supplies 801,616 587,133Prepaid Items 6,823 9,950P Card Clearing Account 3,420 0

$255,576,622 $289,047,710Total Assets

Liabilities:Vouchers Payable 1,392,606 324,640Accounts Payable 1,228,409 2,449,644Salary and Benefits Payable 8,990 14,746Retainage Payable 2,326,221 5,310,021Due to Other Govt Fnds & Agcy 23,042 428,972Due to Other Funds 0 198,366Due to Others 1,616,280 2,972,592Interest Payable 133,514 129,735Deposits Held 904,810 854,567Escrow Deposits 174,606 166,170Deferred Revenue * 134,123,641 15,308,179

141,932,123 28,157,636Total Liabilities

Fund Balance:801,616 587,133Non-Spendable

64,860,229 121,079,277Restricted7,908,011 7,693,528Assigned

131,530,13440,074,641Unassigned

260,890,073

$289,047,710$255,576,622Total Liabilities and Fund Balance

113,644,498Total Fund Balance

* The large variance between years Is due To a change In accounting treatment. In prior fiscal years, only thead valorem taxes still receivable at 1 August, And thus Now delinquent, were recorded As deferred revenue.Beginning In fiscal Year 2014, total ad valorem taxes receivable were recorded As deferred revenue at thebeginning of the fiscal Year, And reclassified from that account To revenue As they are collected.

Page 1

Galveston County, Texas

For the Fiscal Years Ended October 31, 2013 and 2012Governmental Funds

Unaudited Statement of Revenues, Expenditures, and Changes in Fund Balance

October 31, 2013 October 31, 2012

Revenues:Taxes * 123,298,564405,780Licenses and Permits 181,884195,080Intergovernmental Revenues 122,7411,280,874Charges for Services 779,111724,721Fines and Forfeitures 258,324255,356Other Revenue 759,762232,316

$125,400,389Total Revenues $3,094,129

Expenditures:4,652,7835,087,229Personal Services

823,542308,310Supplies(878,703)1,787,829Other Services and Charges

1,159333,466Inter/Intragovernmental Exp.(637,731)3,050Other Expenses

93,257312,248Capital Outlay0646Debt Service

7,832,780 4,054,307

121,346,082Over (Under) Expenditures

Total Expenditures

Excess (Deficiency) of Revenues(4,738,651)

Other Financing Sources and Uses:0694,375Interfund Operating Transf In0(694,375)Interfund Operating Tsfs Out

Fund Balance - Ending

(0)

121,346,082

118,383,150 139,543,991

(4,738,651)

$260,890,073$113,644,498

0

Fund Balance - Beginning

Total Other Sources (Uses)

Net Change in Fund Balances

* The large variance between years is due to a change in accounting treatment. In prior fiscal years, total ad valorem taxesreceivable were recorded as revenue at the beginning of the fiscal year. Beginning in fiscal year 2014, this total was insteadrecorded as deferred revenue - a liability account - and reclassified to revenue only as it is collected.

Page 2

Fund Name and Number Receipts Disbursements

Beginning Balance

October 1, 2013

Ending Balance

October 31, 2013Unaudited Statement of Cash Receipts and Disbursements


October 31, 2013

1101 General Fund 16,433,285 12,102,665 38,573,67234,243,052

Special Revenue Funds182,05230,0008,937203,1152101 Cnty Records Mgt &721,77022,51768,653675,6332102 Co Clerk Rec Mgt & Pres Fund500,04511,0702,644508,4712103 Election Srvs Contract Fund

1,324,543119,75032,7361,411,5562104 Cnty Clerk Records Archive Fd130,56304,160126,4032105 Dist Clrk Chld Support IV-D168,81012,7044,367177,1472106 Distr Clerk Records Mgmt Fund

07,3003,8003,5002107 Voter Registration46,01273362546,1202111 Tx Assess/Coll Sp Inv Tx Fund5,8223,281409,0642121 Donations To Galveston County

230,3201,0376,577224,7802131 DA Seized Funds Afte Aft 10/8925,896015525,7412132 DA Check Collection Fees

214,6000133214,4672148 Unclaimed Property Fund201,2879,17713,539196,9252205 Courthouse Security Fund12,04501,00011,0452206 Justice Court Bldg Security46,42402,41944,0052207 Appellate Judicial Fund3,57720,25815,0348,8022211 Law Library

1,049,8335,5539,5381,045,8492212 Mediation Services Prog Fund57,59403,94053,6532215 Justice Court Technology Fund

281,6965550282,2512216 Probate Court Contributions Fd1,774,722462,155401,3761,835,5012230 Juvenile Justice Fund

856,29861,53036,765881,0632240 Sheriff's Commissary Fund580,8827,4001,018587,2642242 Sheriff's Seizure Aft 10/8921,67501121,6642245 Task Force Seizure Pre 10/895,919005,9192246 CID Seizure After 10/89

109,1594,6770113,8372250 Law Enforcement Education3,420003,4202255 Constables' Seizures

2,217,12212,79302,229,9152260 Emergency Management Fund3,135,219608,061306,5743,436,7062301 Road & Bridge Fund1,197,56410,37426,4221,181,5162303 Farm to Market Lateral Road

437,82739,37734,405442,7982341 Road District #11,474,605179,76331,1671,623,2012370 Flood Control Fund

417,187118,0119,679525,5192410 Mosquito Control District Fund7,481,28126,486200,2857,307,4832420 Indigent Health Care Fund

332,36232,5481,813363,0962501 Child Welfare Fund1,707,89226,04921,4971,712,4452601 Beach & Parks Fund

35,66834,79747,28523,1802602 Beach Maintenance-Rd &17,9090017,9092621 Galveston County Museum16,781121,480121,49116,7712816 Low Inc Rpr,Retfit,Acc Veh Rpl

211,4650119211,3452817 LIRAP-Local Intiative Project(5,123)9,4024,225542840 Criminal Justice Div-Juvenile

139,888189,307329,19502841 Juvenile Probation-State Aid

Page 3


Beginning Balance

October 1, 2013

Ending Balance



October 31, 2013

28,97817,98646,96402844 Juv Mental Health Proj Grant47,48919,76958,0719,1882848 Juv Jst Alt Education Program2,0053,4113,7841,6322850 National School Lunch Program

36,8270036,8272851 Title IV-E Foster Care Program(142,414)204,17214,98846,7692864 Auto Crimes Task Force Grant

(1,648)1,648002865 DWI-Texas Traffic Safety Prog3,0239,01612,03902874 Crime Victim Assistance Prog

(12,260)17,2615,00102877 Violence Against Women Act(2,056,599)2,058,8642,26502892 State Homeland Security Grant

599,75200599,7522893 HMGP - IKE10,3420010,3422894 EECBG - Program

122,0806,62341,81686,8872914 CDBG Housing Program(726,705)730,8724,16702915 CDBG Infrastructure Program(463,132)476,60313,47102916 CDBG Round 2 Housing(12,504)12,503002917 CDBG Round 2 Infrastructure

20,09776,66949,18847,5782921 Senior Citizens Grant Prog22,0267,6488029,5952923 Texas Feeding Texans5,6174,14239,7562975 Just Dept Loc Law Enf Blk Grt

23,06918,26627,38613,9492976 COPS Grants Program163,418893500163,8112991 Election Serv Cntr Fnd - HAVA

(3,762,952)3,801,29038,33802992 Severe Repetitive Loss Grant(6,429,020)6,473,02444,00502994 Disaster Recovery - Ike

Total Special Revenue Funds 14,850,10016,128,8292,113,71228,865,219

Capital Projects Funds1,118,949025,0001,093,9493100 County Capital Projects Fund

552,376025,000527,3763101 Capital Replenishment4,676,687218,12487,5004,807,3113120 Limited Tax Cnty Bldg Bds Sr09

965,42462,78501,028,2103206 Comb Tax/Revenue COB Sr81,5232,0974683,5743222 Ltd Tax Crim Jst Bds Sr 2003A

2,920,715002,920,7153271 Parks Dept Capital Projects33,90901933,8903306 Road Capital Project

1,864,33526,06614,2171,876,1833307 Unltd Tax Road Bonds Sr1,340,71507661,339,9483308 Unlimited Tax Rd Bds Ser 20013,738,945307,500156,1533,890,2923310 Pass Thru Toll Rv Lt Tx BdSr07

10,228,784492,486249,90110,471,3683312 Unltd Tax Road Bonds Sr 20096,157623,929630,08703315 Galv Causeway RR Bridge Proj

255,73521,000144276,5913316 Cnty Road & Bridge Projects10,348,87406,58710,342,2863370 Ltd Tax Flood Control Bds Sr09

321,0320201320,8303373 Gal Cnty Cert of Oblig Sr 2008

Total Capital Projects Funds 38,454,1601,753,9891,195,62639,012,523

Debt Service Funds

Total Debt Service Funds 7,695,032700174,6937,521,039

Page 4


Beginning Balance

October 1, 2013

Ending Balance



October 31, 2013

Internal Service Funds6,906,4841,964,3872,207,0306,663,8406123 Group Wrks Comp Unemplmnt

624,6101,184,3461,4671,807,4906130 Self Insurance Reserve Fund

Total Internal Service Funds 7,531,0943,148,7342,208,4978,471,330

Trust and Agency1,398,16815,128,72115,698,025828,8647601 Payroll Fund

653,467678,449229,3171,102,5997605 Escrow Fund5,311005,3117606 Debt Service Agency Fund

5,106,595005,106,5957611 Tax Assess/Coll Undist Coll Fd5000507621 Appellate Judicial Sys Fees Fd

1,070,680001,070,6807631 County Clerk Trust Fund1,642,581001,642,5817641 District Clerk Trust Fund

148,99400148,9947652 Inmate Trust Fund10,2230010,2237671 Children Prot Serv Escrow Fd

Total Trust and Agency 10,036,06915,807,17015,927,3429,915,897

$117,140,127$48,942,088$38,053,158$128,029,060Grand Total

Page 5

Galveston County, TexasOperating Transfers In and Out

As of October 31, 2013

Transfers OutTransfers InPRIMARY GOVERNMENTGeneral Fund

396,5755912230 - Trf to Juv Justice200,0005912420 - Transfer To Indigent

6255912501 - Trf to Child Welfare47,1755912602 - Trf to Beach Maint-R25,0005913100 - Trsf to County Cap P25,0005913101 - Transfer to Capital

694,3750Total General Fund

Special Revenue Funds2230 - Juvenile Justice Fund

396,5754911101 - Transfer from Genera2420 - Indigent Health Care Fund

200,0004911101 - Transfer from Genera2501 - Child Welfare Fund

6254911101 - Transfer from Genera2602 - Beach Maintenance-Rd & Bridge

47,1754911101 - Transfer from Genera

0644,375Total Special Revenue Funds

Capital Projects Funds3100 - County Capital Projects Fund

25,0004911101 - Transfer from Genera3101 - Capital Replenishment

25,0004911101 - Transfer from Genera

050,000Total Capital Projects Funds

694,375694,375Total, Primary Government

$694,375$694,375Grand Total

Page 6

Fund Remaining FinalNumber Fund Name Interest Rates Principal Maturity

4215 Justice Center and Public Safety Building Bonds Series 2001 5.38% to 5.66% 13,392,062$ 20264368 Unlimited Tax Road Bonds Series 2001 5.38% to 5.66% 10,066,372 20264284 General Obligation 1999/2001 Refunding Bonds Series 2004 5.25% to 5.50% 10,995,000 20164370 Unlimited Tax Road Refunding Bonds Series 2004A 3.625% to 5.50% 7,070,000 20164358 Pass-Through Toll Revenue and Limited Tax Bonds Series 2007 4.5% 1,720,000 20144020 General Obligation Refunding Bonds Series 2007 3.5% to 4.5% 84,635,000 20284371 Unlimited Tax Road Bonds Series 2009A 3.007% to 6.205% 66,790,000 20294021 Limited Tax County Building Bonds Series 2009B 3.007% to 5.905% 40,130,000 20294390 Limited Tax Flood Control Bonds Series 2009C-1 2.5% to 3.5% 4,005,000 20194393 Limited Tax Flood Control Bonds Series 2009C-2 6.205% 9,215,000 20294022 Limited Tax Refunding Bonds Series 2011A 2.0% to 4.0% 4,120,000 20184023 Unlimited Tax Refunding Bonds Series 2011B 2.0% to 4.25% 4,070,000 20234024 Limited Tax Refunding Bonds Series 2011C 3.0% 2,115,000 20154026 Pass-Through Toll Rev./Ltd. Tax Refunding Bonds Series 2012 2.0% to 5.0% 40,640,000 2024

298,963,434$


Unaudited Schedule of Long-Term DebtAt October 31, 2013

Page 7

Fund Summary for Commissioners Court Approved Expenditures Budgets


October 31, 2013

BudgetAvailableYear-to-DateCurrent MonthBudgetIncreaseBudgetBalanceEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

General Government:5,038,197 (178,473) 4,859,724 184,883 184,883 0Personal Services 4,674,841

17,500 27,057 44,557 569 569 0Supplies 43,988

2,968,040 93,478 3,061,518 187,921 187,921 1,264,031Other Services and C 1,609,5672,000 0 2,000 0 0 0Inter/Intragovernmen 2,000

282,100 367,257 649,357 0 0 0Other Financing Uses 649,357Total General 6,979,7531,264,031373,373373,3738,617,156309,3198,307,837

County Judge:385,500 0 385,500 25,479 25,479 0Personal Services 360,021

3,600 0 3,600 84 84 0Supplies 3,516

17,000 0 17,000 1,350 1,350 0Other Services and C 15,650Total County Judge 379,187026,91326,913406,1000406,100

County Commissioner-Pct 1:174,800 0 174,800 15,346 15,346 0Personal Services 159,454

1,000 0 1,000 100 100 0Supplies 90113,100 0 13,100 1,000 1,000 0Other Services and C 12,100

Total County 172,455016,44616,446188,9000188,900


1,000 0 1,000 0 0 0Supplies 1,00013,100 0 13,100 1,000 1,000 0Other Services and C 12,100

Total County 185,659013,34113,341199,0000199,000


1,000 0 1,000 0 0 0Supplies 1,000

13,100 0 13,100 1,000 1,000 0Other Services and C 12,100Total County 183,332013,16813,168196,5000196,500



Total County 166,091011,41011,410177,5000177,500

County Clerk:2,037,500 0 2,037,500 143,984 143,984 0Personal Services 1,893,516

31,500 0 31,500 79 79 5,609Supplies 25,81210,175 0 10,175 564 564 0Other Services and C 9,611

Total County Clerk 1,928,9395,609144,627144,6272,079,17502,079,175

Election Expense:

Page 8



October 31, 2013


694,900 0 694,900 19,598 19,598 0Personal Services 675,3022,700 0 2,700 0 0 23Supplies 2,677

147,000 0 147,000 1,709 1,709 118,373Other Services and C 26,918Total Election Expense 704,897118,39621,30721,307844,6000844,600

Veteran's Service:149,100 0 149,100 9,596 9,596 0Personal Services 139,504

7,700 0 7,700 0 0 0Supplies 7,700

2,100 0 2,100 0 0 0Other Services and C 2,100Total Veteran's Service 149,30409,5969,596158,9000158,900

Justice Administration:731,600 0 731,600 45,772 45,772 0Personal Services 685,828

34,700 0 34,700 396 396 0Supplies 34,304

2,528,200 0 2,528,200 237,501 237,501 72,339Other Services and C 2,218,359Total Justice 2,938,49172,339283,669283,6693,294,50003,294,500

10th District Court-Neves:177,800 0 177,800 11,453 11,453 0Personal Services 166,347

56th District Court - Cox:180,400 0 180,400 12,228 12,228 0Personal Services 168,172

122nd District Court - Ellisor:232,500 0 232,500 15,805 15,805 0Personal Services 216,695

212th District Court - Criss:177,800 0 177,800 12,067 12,067 0Personal Services 165,733

306th District Court-Yarbrough:190,600 0 190,600 12,891 12,891 0Personal Services 177,709

405th District Crt - Slaughter:193,900 0 193,900 11,878 11,878 0Personal Services 182,022

County Court #1 - Grady:

363,800 0 363,800 24,197 24,197 0Personal Services 339,603

County Court #2 - Roberts:356,400 0 356,400 23,629 23,629 0Personal Services 332,771

Probate Court - Sullivan:540,600 0 540,600 36,052 36,052 0Personal Services 504,548

2,100 0 2,100 84 84 0Supplies 2,016

97,200 0 97,200 654 654 10,414Other Services and C 86,132Total Probate Court - 592,69610,41436,79036,790639,9000639,900

County Court #3 - Foley:347,800 0 347,800 19,736 19,736 0Personal Services 328,064

Justice Crt Pct #1-Schweitzer:

Page 9



October 31, 2013



900 0 900 100 100 0Other Services and C 800Total Justice Crt Pct 157,44261612,04212,042170,1000170,100

Justice Court Pct #2 - Pope:121,700 0 121,700 8,293 8,293 0Personal Services 113,407

1,800 0 1,800 1,013 1,013 96Supplies 691

600 0 600 0 0 0Other Services and C 600Total Justice Court Pct #2 114,698969,3069,306124,1000124,100

Justice Court Pct #3 - James:209,500 0 209,500 14,585 14,585 0Personal Services 194,915

2,500 0 2,500 141 141 0Supplies 2,359

1,200 0 1,200 0 0 0Other Services and C 1,200Total Justice Court Pct #3 198,474014,72614,726213,2000213,200

Justice Court Pct #4 - Nelson:268,800 0 268,800 18,968 18,968 0Personal Services 249,832

2,500 0 2,500 0 0 212Supplies 2,2881,500 0 1,500 0 0 0Other Services and C 1,500

Total Justice Court Pct #4 253,62021218,96818,968272,8000272,800

Justice Court Pct #5 - Apffel:231,900 0 231,900 15,730 15,730 0Personal Services 216,170

1,800 0 1,800 0 0 0Supplies 1,800

1,500 0 1,500 0 0 100Other Services and C 1,400Total Justice Court Pct #5 219,37010015,73015,730235,2000235,200

Justice Crt Pct #8-1 McCumber:303,200 0 303,200 20,993 20,993 0Personal Services 282,207

4,500 0 4,500 83 83 0Supplies 4,417

2,100 0 2,100 600 600 0Other Services and C 1,500Total Justice Crt Pct #8-1 288,124021,67621,676309,8000309,800

Justice Court Pct #7 - Randall:273,600 0 273,600 17,915 17,915 0Personal Services 255,685



Justice Court Pct #8-2 - Woltz:113,600 0 113,600 4,740 4,740 0Personal Services 108,860

1,000 0 1,000 0 0 0Supplies 1,000900 0 900 0 0 200Other Services and C 700

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October 31, 2013


Total Justice Court Pct 110,5602004,7404,740115,5000115,500

Justice Court Pct #6 - Vondra:209,500 0 209,500 13,832 13,832 0Personal Services 195,668



Jury and Trial Expense:0 0 0 441 441 0Personal Services (441)

District Clerk:2,445,900 0 2,445,900 173,547 173,547 0Personal Services 2,272,353

93,750 0 93,750 5,000 5,000 2,661Supplies 86,089

346,260 0 346,260 31,309 31,309 325Other Services and C 314,627Total District Clerk 2,673,0692,986209,856209,8562,885,91002,885,910

District Attorney:5,278,300 72,420 5,350,720 364,021 364,021 0Personal Services 4,986,699

51,500 (1,000) 50,500 247 247 472Supplies 49,781

215,200 1,000 216,200 15,337 15,337 72,318Other Services and C 128,545Total District Attorney 5,165,02572,790379,605379,6055,617,42072,4205,545,000

Pre-Trial Release:356,300 0 356,300 23,874 23,874 0Personal Services 332,426

1,500 0 1,500 0 0 0Supplies 1,500Total Pre-Trial Release 333,926023,87423,874357,8000357,800

County Auditor:2,517,700 0 2,517,700 149,217 149,217 0Personal Services 2,368,483

11,200 0 11,200 802 802 0Supplies 10,39849,299 0 49,299 1,965 1,965 10,456Other Services and C 36,878

Total County Auditor 2,415,75910,456151,984151,9842,578,19902,578,199

Professional Services:481,100 0 481,100 31,162 31,162 0Personal Services 449,938

2,600 0 2,600 161 161 0Supplies 2,439

500 0 500 0 0 327Other Services and C 173Total Professional 452,55032731,32331,323484,2000484,200

Tax Assessor/Collector Admin:1,319,500 11,290 1,330,790 113,537 113,537 0Personal Services 1,217,253

5,500 0 5,500 415 415 0Supplies 5,085

42,000 4,200 46,200 5,945 5,945 3,946Other Services and C 36,309Total Tax 1,258,6473,946119,897119,8971,382,49015,4901,367,000

Tax Assessor/Collector TxDMV:

Page 11



October 31, 2013



1,500 0 1,500 0 0 0Other Services and C 1,500Total Tax 908,683060,11760,117968,8000968,800

Tax Assessor/Coll Collection:142,600 0 142,600 7,448 7,448 0Personal Services 135,152

7,300 0 7,300 0 0 0Supplies 7,300Total Tax Assessor/Coll 142,45207,4487,448149,9000149,900

Tax Assessor/Collector Reimb:5,400 0 5,400 0 0 0Personal Services 5,400

28,600 0 28,600 0 0 0Other Services and C 28,600Total Tax 34,00000034,000034,000

County Treasurer:467,900 0 467,900 31,558 31,558 0Personal Services 436,342

15,000 0 15,000 74 74 0Supplies 14,92640,500 0 40,500 260 260 1,050Other Services and C 39,190

Total County Treasurer 490,4581,05031,89231,892523,4000523,400

Purchasing:555,200 0 555,200 36,814 36,814 0Personal Services 518,386

4,990 0 4,990 430 430 0Supplies 4,560

31,336 0 31,336 0 0 10,000Other Services and C 21,336Total Purchasing 544,28210,00037,24437,244591,5260591,526

Legal Department:709,500 0 709,500 38,709 38,709 0Personal Services 670,791

8,700 0 8,700 272 272 1,800Supplies 6,62898,500 0 98,500 989 989 53Other Services and C 97,458

Total Legal Department 774,8771,85339,97039,970816,7000816,700

Human Resources:412,300 0 412,300 17,586 17,586 0Personal Services 394,714


Total Human Resources 443,903022,29822,298466,2000466,200

Information Technology:2,898,500 214,560 3,113,060 180,578 180,578 0Personal Services 2,932,482

650,800 104,600 755,400 5,115 5,115 436,643Supplies 313,642

2,621,750 395,810 3,017,560 54,932 54,932 588,433Other Services and C 2,374,196

64,000 358,643 422,643 0 0 729,741Capital Outlay (307,098)Total Information 5,313,2221,754,817240,625240,6257,308,6631,073,6136,235,050

Page 12



October 31, 2013


OnBase:75,000 0 75,000 0 0 0Supplies 75,000

455,000 239,105 694,105 0 0 0Other Services and C 694,105

40,000 0 40,000 0 0 0Capital Outlay 40,000Total OnBase 809,105000809,105239,105570,000

Sharepoint:

153,404 17,318 170,722 0 0 90,000Other Services and C 80,722

Odyssey:11,920 336,248 348,168 0 0 41,340Other Services and C 306,828

OneSolution:126,200 119,804 246,004 0 0 0Other Services and C 246,004

CIJS:125,000 245,086 370,086 0 0 0Supplies 370,086400,000 0 400,000 0 0 0Other Services and C 400,000

80,000 440,939 520,939 0 0 0Capital Outlay 520,939Total CIJS 1,291,0250001,291,025686,025605,000

Desktop Refresh:

0 1,073,170 1,073,170 0 0 30,328Supplies 1,042,8420 40,000 40,000 0 0 6,000Other Services and C 34,000

Total Desktop Refresh 1,076,84236,328001,113,1701,113,1700

Wireless Connect:8,453 0 8,453 0 0 0Supplies 8,453

18,198 0 18,198 0 0 0Other Services and C 18,198

25,191 0 25,191 0 0 0Capital Outlay 25,191Total Wireless Connect 51,84200051,842051,842

JCC AV:36,050 0 36,050 0 0 0Supplies 36,050

34,800 0 34,800 0 0 0Other Services and C 34,800Total JCC AV 70,85000070,850070,850

DR Storage:4,650 36,401 41,051 0 0 0Supplies 41,051

34,175 0 34,175 0 0 0Other Services and C 34,175

169,632 0 169,632 0 0 0Capital Outlay 169,632Total DR Storage 244,858000244,85836,401208,457

Facilities Srvs & Maintenance:975,900 0 975,900 64,217 64,217 0Personal Services 911,683

281,400 0 281,400 6,264 6,264 153,824Supplies 121,3125,356,400 5,455 5,361,855 413,175 413,175 3,831,993Other Services and C 1,116,687

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Total Facilities Srvs & 2,149,6823,985,817483,656483,6566,619,1555,4556,613,700

County Architect:0 20,000 20,000 6,349 6,349 0Personal Services 13,651

Fleet Mgmt - Galveston:583,000 1,680 584,680 33,348 33,348 0Personal Services 551,332658,000 0 658,000 33,519 33,519 311,797Supplies 312,685

154,400 0 154,400 5,043 5,043 129,686Other Services and C 19,671

0 63,900 63,900 0 0 28,168Capital Outlay 35,732Total Fleet Mgmt - 919,420469,65171,91071,9101,460,98065,5801,395,400

County Engineer:518,200 0 518,200 28,072 28,072 0Personal Services 490,128

5,500 0 5,500 289 289 0Supplies 5,21137,515 16,600 54,115 1,123 1,123 21,974Other Services and C 31,018

30,000 21,991 51,991 0 0 0Inter/Intragovernmen 51,991Total County Engineer 578,34821,97429,48429,484629,80638,591591,215

Total General Government 47,049,6627,975,5983,172,1703,172,17058,197,4244,148,53954,048,885

Administration Sheriff:1,120,400 0 1,120,400 74,739 74,739 0Personal Services 1,045,661

153,700 0 153,700 34,362 34,362 41,210Supplies 78,128386,800 0 386,800 17,835 17,835 215,661Other Services and C 153,304579,850 38,936 618,786 6,267 6,267 283,575Capital Outlay 328,944

Total Administration 1,606,037540,446133,203133,2032,279,68638,9362,240,750

Criminal Investigation:1,097,300 0 1,097,300 75,727 75,727 0Personal Services 1,021,573

7,250 0 7,250 742 742 129Supplies 6,37915,350 0 15,350 350 350 8,434Other Services and C 6,5668,000 0 8,000 3,050 3,050 1,100Other Expenses 3,850

Total Criminal 1,038,3689,66379,86979,8691,127,90001,127,900

Identification Division:514,100 0 514,100 30,932 30,932 0Personal Services 483,168


Total Identification 506,10466432,33232,332539,1000539,100

M.H.M.R. - Sheriff:468,500 0 468,500 31,059 31,059 0Personal Services 437,441

2,600 0 2,600 311 311 0Supplies 2,289

3,300 0 3,300 27 27 0Other Services and C 3,273Total M.H.M.R. - Sheriff 443,003031,39731,397474,4000474,400

Corrections-Sheriff:

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October 31, 2013


16,838,700 0 16,838,700 1,089,792 1,089,792 0Personal Services 15,748,908227,610 0 227,610 3,917 3,917 81,111Supplies 142,582

4,507,300 0 4,507,300 64,180 64,180 4,066,280Other Services and C 376,840Total Corrections-Sheriff 16,268,3304,147,3911,157,8891,157,88921,573,610021,573,610

Bolivar Summer Program:201,000 0 201,000 184 184 0Personal Services 200,816

1,000 0 1,000 0 0 0Other Services and C 1,000Total Bolivar Summer 201,8160184184202,0000202,000

Patrol Division:3,113,100 0 3,113,100 198,348 198,348 0Personal Services 2,914,752

18,200 0 18,200 67 67 5,187Supplies 12,946

29,130 0 29,130 495 495 1,575Other Services and C 27,060

0 18,537 18,537 0 0 0Capital Outlay 18,537Total Patrol Division 2,973,2956,762198,910198,9103,178,96718,5373,160,430

Warrant's - Sheriff's:1,328,900 0 1,328,900 90,151 90,151 0Personal Services 1,238,749


Total Warrant's - Sheriff's 1,297,62411692,16092,1601,389,90001,389,900

Training-Sheriff's Dept:0 0 0 807 807 0Personal Services (807)

0 0 0 0 0 1,841Other Services and C (1,841)Total Training-Sheriff's (2,648)1,841807807000

Sheriff Services for ISDS:

2,308,100 0 2,308,100 152,998 152,998 0Personal Services 2,155,10211,900 0 11,900 250 250 0Other Services and C 11,650

Total Sheriff Services for 2,166,7520153,248153,2482,320,00002,320,000

Communications-Sheriff:763,300 0 763,300 42,279 42,279 0Personal Services 721,021

3,300 0 3,300 0 0 0Supplies 3,300127,000 0 127,000 0 0 1,235Other Services and C 125,765

Total 850,0861,23542,27942,279893,6000893,600

GC Gang Surveillance:Constable Pct #1 - Brown:


36,900 0 36,900 2,900 2,900 0Other Services and C 34,000Total Constable Pct #1 - 258,96440419,63219,632279,0000279,000

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October 31, 2013


Constable Pct #2 - Petteway:141,900 0 141,900 11,019 11,019 0Personal Services 130,881

2,100 0 2,100 0 0 199Supplies 1,901


Constable Pct #3 - Rose:



Constable Pct #4 - Fullen:255,700 0 255,700 17,001 17,001 0Personal Services 238,699


Total Constable Pct #4 - 280,624020,37620,376301,0000301,000

Constable Pct #5 - Montez:249,600 0 249,600 16,982 16,982 0Personal Services 232,618

2,450 0 2,450 0 0 0Supplies 2,450


Constable Pct #7 - Sharp:335,500 0 335,500 22,592 22,592 0Personal Services 312,908

3,500 0 3,500 275 275 0Supplies 3,225


Constable Pct #8 - Fisher:418,700 0 418,700 31,138 31,138 0Personal Services 387,562


Total Constable Pct #8 - 459,712036,98836,988496,7000496,700

Constable Pct #6 - Comeaux:197,000 0 197,000 13,390 13,390 0Personal Services 183,610

1,300 0 1,300 0 0 0Supplies 1,300


Emergency Management:312,700 0 312,700 21,582 21,582 0Personal Services 291,118

14,400 0 14,400 239 239 300Supplies 13,861

463,300 2,504 465,804 304,642 304,642 60,000Other Services and C 101,162

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October 31, 2013


Total Emergency 406,14160,300326,463326,463792,9042,504790,400

Total Public Safety 30,110,7254,769,4162,425,9762,425,97637,306,11759,97737,246,140

Public Health:65,100 0 65,100 4,382 4,382 0Personal Services 60,718

2,402,062 0 2,402,062 89,700 89,700 512,006Other Services and C 1,800,356Total Public Health 1,861,074512,00694,08294,0822,467,16202,467,162

Animal Services:663,644 0 663,644 24,135 24,135 141,776Other Services and C 497,733

Coastal Health & Wellness:4,394,500 0 4,394,500 159,808 159,808 938,817Other Services and C 3,295,875

Community Service:275,400 0 275,400 13,342 13,342 0Personal Services 262,058

1,000 0 1,000 115 115 0Supplies 885

3,094,850 0 3,094,850 151,447 151,447 1,641,203Other Services and C 1,302,20060,000 0 60,000 40,000 40,000 0Inter/Intragovernmen 20,000

Total Community Service 1,585,1431,641,203204,904204,9043,431,25003,431,250

Indigent Care and Med.:387,700 (224,167) 163,533 28,093 28,093 0Personal Services 135,440

50,000 230,960 280,960 814 814 1,529Other Services and C 278,618Total Indigent Care and 414,0581,52928,90728,907444,4936,793437,700

Senior Citizens Program:361,500 0 361,500 30,524 30,524 0Personal Services 330,976

12,000 0 12,000 682 682 1,980Supplies 9,33831,570 4,680 36,250 570 570 3,215Other Services and C 32,465

162,200 0 162,200 0 0 12,000Inter/Intragovernmen 150,200Total Senior Citizens 522,97917,19531,77631,776571,9504,680567,270

Total Health and Social 8,176,8623,252,526543,612543,61211,972,99911,47311,961,526

Galv Cnty Museum Collections:130,900 0 130,900 7,945 7,945 0Personal Services 122,955

19,040 0 19,040 188 188 3,589Supplies 15,263

23,960 0 23,960 0 0 65Other Services and C 23,89528,400 0 28,400 0 0 0Inter/Intragovernmen 28,400

Total Galv Cnty Museum 190,5133,6548,1338,133202,3000202,300

Parks Division:1,847,800 0 1,847,800 123,611 123,611 0Personal Services 1,724,189

59,800 19,000 78,800 1,512 1,512 26,004Supplies 51,284

319,400 207,406 526,806 3,711 3,711 198,901Other Services and C 324,1950 41,981 41,981 0 0 0Inter/Intragovernmen 41,981

19,000 83,628 102,628 0 0 17,250Capital Outlay 85,378

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October 31, 2013


Total Parks Division 2,227,027242,155128,834128,8342,598,015352,0152,246,000

Total Culture and Recreation 2,417,540245,809136,967136,9672,800,315352,0152,448,300

County Extension:464,700 0 464,700 26,439 26,439 0Personal Services 438,261

38,248 0 38,248 861 861 2,708Supplies 34,680

14,600 0 14,600 0 0 2,294Other Services and C 12,306Total County Extension 485,2475,00227,30027,300517,5480517,548

Total Conservation 485,2475,00227,30027,300517,5480517,548

Other Financing Uses 23,082,7200694,375694,37523,777,095(4,555,405)28,332,500

Total 111,322,75616,248,3517,000,4007,000,400134,571,49816,599134,554,899

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October 31, 2013


Budgeted Special Revenue Funds2101 - Cnty Records Mgt 240,000 0 240,000 20,000 20,000 5,000 215,0002102 - Co Clerk Rec Mgt 1,198,217 0 1,198,217 10,282 10,282 1,491 1,186,4442103 - Election Srvs 300,300 0 300,300 6,847 6,847 0 293,4532104 - Cnty Clerk Records 1,319,279 0 1,319,279 16,613 16,613 0 1,302,6662105 - Dist Clrk Chld 129,000 0 129,000 0 0 0 129,0002106 - Distr Clerk Records 265,615 0 265,615 12,704 12,704 0 252,9112107 - Voter Registration 48,500 0 48,500 0 0 0 48,5002108 - Veteran's Court 2,000 0 2,000 0 0 0 2,0002111 - Tx Assess/Coll Sp 7,300 0 7,300 498 498 494 6,3082121 - Donations To 0 3,711 3,711 0 0 0 3,7112131 - DA Seized Funds 84,500 0 84,500 75 75 0 84,4252132 - DA Check 25,500 0 25,500 0 0 0 25,5002205 - Courthouse 334,100 0 334,100 8,043 8,043 18,800 307,2572206 - Justice Court Bldg 25,000 0 25,000 0 0 0 25,0002207 - Appellate Judicial 44,000 0 44,000 0 0 0 44,0002211 - Law Library 178,000 0 178,000 18,717 18,717 0 159,2832212 - Mediation Services 1,075,000 0 1,075,000 1,756 1,756 0 1,073,2442215 - Justice Court 81,700 0 81,700 0 0 0 81,7002216 - Probate Court 274,800 0 274,800 477 477 2,240 272,0832230 - Juvenile Justice 5,842,272 0 5,842,272 210,589 210,589 798,582 4,833,1042240 - Sheriff's 88,538 0 88,538 6,770 6,770 0 81,7682242 - Sheriff's Seizure Aft 0 69,000 69,000 0 0 6,519 62,4822260 - Emergency 2,100,000 0 7,910,832 0 0 9,661 7,901,1712301 - Road & Bridge 7,092,124 0 7,092,124 348,532 348,532 486,928 6,256,6662303 - Farm to Market 1,138,797 0 1,138,797 6,744 6,744 844 1,131,2092341 - Road District #1 605,200 0 605,200 15,623 15,623 9,659 579,9182370 - Flood Control Fund 2,426,032 (25,000) 2,401,032 84,956 84,956 137,454 2,178,6222410 - Mosquito Control 1,393,991 0 1,393,991 42,891 42,891 21,790 1,329,3112420 - Indigent Health 8,900,000 0 8,900,000 11,686 11,686 0 8,888,3142501 - Child Welfare Fund 347,900 0 347,900 3,489 3,489 14,464 329,9482601 - Beach & Parks 1,573,589 0 1,573,589 4,066 4,066 26,150 1,543,3732602 - Beach 553,320 0 553,320 12,101 12,101 151,901 389,3182621 - Galveston County 17,000 0 17,000 0 0 0 17,000

Total Special Revenue 41,034,6891,691,977843,459843,45943,570,11747,71137,711,574

Budgeted Capital Projects Funds3100 - County Capital 1,300,000 0 1,300,000 0 0 0 1,300,0003101 - Capital 525,000 0 525,000 0 0 0 525,000

Total Capital Projects 1,825,0000001,825,00001,825,000

Budgeted Debt Service Funds4020 - Gen Oblig Refnd 5,759,600 0 5,759,600 0 0 0 5,759,6004021 - Ltd Tx Cnty Bld Bd 3,830,100 0 3,830,100 0 0 0 3,830,1004022 - Ltd Tax Rfd Bonds 840,700 0 840,700 0 0 0 840,700

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October 31, 2013


4023 - Unltd Tx Rf Bds Sr 493,900 0 493,900 0 0 0 493,9004024 - Ltd Tax Rfd Bnds 1,162,300 0 1,162,300 0 0 0 1,162,3004026 - PassThr Toll Rv 3,836,500 0 3,836,500 0 0 0 3,836,5004214 - Comb Tax/Rev 0 0 0 0 0 0 04216 - Lmtd Tax Criminal 0 0 0 0 0 0 04230 - COB 2002A Prk 0 0 0 0 0 0 04284 - GOblg Refunding 4,354,200 0 4,354,200 323 323 0 4,353,8774358 - Pass Thru Toll 1,759,500 0 1,759,500 0 0 0 1,759,5004362 - COB 2002 San 0 0 0 0 0 0 04369 - Unlimited Tax 0 0 0 0 0 0 04370 - Unlimited Tax Rd 1,995,100 0 1,995,100 323 323 0 1,994,7774371 - Unltd Tax Road 6,387,900 0 6,387,900 0 0 0 6,387,9004390 - Ltd Tx Fl Ctr BAB 736,700 0 736,700 0 0 0 736,7004392 - Gal Cnty Cert of 0 0 0 0 0 0 04393 - Ltd Tx Fld Ctrl BAB 572,100 0 572,100 0 0 0 572,100

Total Debt Service Funds 31,727,954064664631,728,600031,728,600

Budgeted Internal Service Funds6123 - Group Wrks Comp 16,670,000 0 16,670,000 747,203 747,203 1,000,000 14,922,7976130 - Self Insurance 3,750,000 0 3,750,000 1,184,169 1,184,169 0 2,565,831

Total Internal Service 17,488,6281,000,0001,931,3721,931,37220,420,000020,420,000

Grand Total 203,399,02718,940,3289,775,8779,775,877232,115,21564,310226,240,073

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