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  

April 14, 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 March 31, 2014, 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

March 31, 2014

March 31, 2014 and 2013Governmental Funds

March 31, 2013

Assets:Cash And Cash Equivalents 30,458,954 43,422,770Equity in Pool Cash 130,337,427 128,997,129Taxes Receivable-Current 6,342,343 6,703,461Taxes Receivable-Delinquent 4,991,752 5,399,944Interest and Penalties-Taxes 3,915,057 3,924,343Undistributed Funds 433,617 18,418Accounts Receivable 772,901 4,014,100Unbilled Accounts Receivable 1,276,491 1,576,631Unbilled A/R-Grants 12,224,609 6,015,768Due frm Othr Govt Fns/Entities 10,107,360 5,123,117Due from other funds 306 198,366Due from Others 2,135,442 4,926,700Inventory-Materials/Supplies 801,616 587,133Prepaid Items 0 9,950P Card Clearing Account 1,895 0

$203,799,776 $210,917,836Total Assets

Liabilities:Vouchers Payable 3,362,232 1,159,796Accounts Payable 432,000 293,780Salary and Benefits Payable 2,516,048 2,449,026Retainage Payable 417,089 3,175,095Due to Other Govt Fnds & Agcy 350,055 464,165Due to Other Funds 306 198,366Due to Others 1,550,048 1,735,075Interest Payable 132,302 131,515Deposits Held 877,969 921,249Escrow Deposits 35,917 168,605Deferred Revenue * 16,065,042 13,732,566

25,739,012 24,429,242Total Liabilities

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

79,191,876 84,871,225Restricted7,908,011 7,693,528Assigned

93,336,70790,159,259Unassigned

186,488,594

$210,917,836$203,799,776Total Liabilities and Fund Balance

178,060,764Total 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.

1

Galveston County, Texas

For the Fiscal Years Ended March 31, 2014 and 2013Governmental Funds

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

March 31, 2014 March 31, 2013

Revenues:Taxes * 124,924,677117,620,858Licenses and Permits 1,244,2371,305,196Intergovernmental Revenues 9,498,19420,326,831Charges for Services 4,842,6554,623,057Fines and Forfeitures 1,277,2321,595,044Other Revenue 3,807,9872,028,691Other Financing Sources 969,255158,305

$146,564,239Total Revenues $147,657,984

Expenditures:36,191,41237,161,802Personal Services3,558,8983,059,579Supplies

16,654,84021,771,940Other Services and Charges202,1117,173,176Inter/Intragovernmental Exp.

1,125,79911,666Other Expenses14,699,4501,359,252Capital Outlay24,655,16625,688,177Debt Service

969,25595,305Other Financing Uses96,320,901 98,056,933

48,507,306Over (Under) Expenditures

Total Expenditures

Excess (Deficiency) of Revenues51,337,083

Other Financing Sources and Uses:3,943,2132,777,500Interfund Operating Transf In

117,04634,142Proceeds-Capital Asset Disp(5,622,963)(2,777,500)Interfund Operating Tsfs Out

Fund Balance - Ending

(1,562,703)

46,944,602

126,689,538 139,543,991

51,371,226

$186,488,594$178,060,764

34,142

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.

2

Fund Name and Number Receipts Disbursements

Beginning Balance

October 1, 2013

Ending Balance

March 31, 2014Unaudited Statement of Cash Receipts and Disbursements

Galveston County, Texas

March 31, 2014

1101 General Fund 147,916,487 89,377,818 92,739,27734,200,608

Special Revenue Funds228,35040,00065,215203,1352101 Cnty Records Mgt &894,476161,756380,579675,6532102 Co Clerk Rec Mgt & Pres Fund521,30038,37155,964503,7072103 Election Srvs Contract Fund

1,441,159238,062267,6651,411,5562104 Cnty Clerk Records Archive Fd131,61505,212126,4032105 Dist Clrk Chld Support IV-D

99,599104,32726,779177,1472106 Distr Clerk Records Mgmt Fund9,80235,68045,48202107 Voter Registration1,000001,0002108 Veteran's Court Fund

52,5432,4488,87146,1202111 Tx Assess/Coll Sp Inv Tx Fund9,5333,2813,7509,0642121 Donations To Galveston County

238,48133,64347,343224,7802131 DA Seized Funds Afte Aft 10/8922,5514,02083025,7412132 DA Check Collection Fees

03,0273,02702148 Unclaimed Property Fund201,05372,19377,381195,8662205 Courthouse Security Fund18,23707,19211,0452206 Justice Court Bldg Security22,61538,30916,84944,0752207 Appellate Judicial Fund10,48691,48193,1258,8422211 Law Library

1,069,11233,37056,5931,045,8892212 Mediation Services Prog Fund37,50839,82523,68053,6532215 Justice Court Technology Fund

307,74111,17836,735282,1842216 Probate Court Contributions Fd1,312,2012,141,2151,617,9151,835,5012230 Juvenile Justice Fund

466,752158,466159,776465,4422240 Sheriff's Commissary Fund599,17950,86662,781587,2642242 Sheriff's Seizure Aft 10/8921,73206821,6642245 Task Force Seizure Pre 10/895,919005,9192246 CID Seizure After 10/89

137,52413,46837,155113,8372250 Law Enforcement Education3,452083,4432255 Constables' Seizures

2,211,22114,96712,6872,213,5002260 Emergency Management Fund5,463,1912,471,1314,702,5703,231,7522301 Road & Bridge Fund1,515,38744,304378,1751,181,5162303 Farm to Market Lateral Road

484,587141,324182,787443,1242341 Road District #11,839,9071,104,9791,416,0521,528,8342370 Flood Control Fund1,148,341415,4401,037,410526,3712410 Mosquito Control District Fund7,748,437640,6361,081,5907,307,4832420 Indigent Health Care Fund

293,968112,12619,785386,3092501 Child Welfare Fund1,738,244100,089125,8871,712,4452601 Beach & Parks Fund

193,249122,427292,49623,1802602 Beach Maintenance-Rd &17,9090017,9092621 Galveston County Museum16,833121,490121,55216,7712816 Low Inc Rpr,Retfit,Acc Veh Rpl

211,9300584211,3452817 LIRAP-Local Intiative Project(5,110)27,95722,793542840 Criminal Justice Div-Juvenile

3

Fund Name and Number Receipts Disbursements

Beginning Balance

October 1, 2013

Ending Balance

March 31, 2014Unaudited Statement of Cash Receipts and Disbursements

Galveston County, Texas

March 31, 2014

181,539595,698777,23802841 Juvenile Probation-State Aid43,73596,200139,93602844 Juv Mental Health Proj Grant

102,515149,816243,1439,1882848 Juv Jst Alt Education Program(268)24,80622,9061,6322850 National School Lunch Program6,30236,8276,30236,8272851 Title IV-E Foster Care Program

30,098504,084487,41246,7692864 Auto Crimes Task Force Grant(4,112)13,5119,39902865 Sheriff Dept. Grants(9,567)32,18122,61402874 Crime Victim Assistance Prog(4,319)58,67754,35802877 Violence Against Women Act

(2,274,974)2,477,941187,14015,8272892 State Homeland Security Grant971,086453,641715,566709,1612893 HMGP - IKE361,13559,627353,95566,8082914 CDBG Housing Program

(223,654)825,545601,89002915 CDBG Infrastructure Program(1,841,396)6,124,3004,262,82520,0792916 CDBG Round 2 Housing

(40,235)40,235002917 CDBG Round 2 Infrastructure93,324307,940364,11437,1502921 Senior Citizens Grant Prog

(11,782)41,67630029,5952923 Texas Feeding Texans5,6294,142169,7562975 Just Dept Loc Law Enf Blk Grt

041,33527,38613,9492976 COPS Grants Program157,09114,8083,325168,5752991 Election Serv Cntr Fnd - HAVA

(2,885,035)7,064,1064,082,26296,8092992 Severe Repetitive Loss Grant(6,789,929)6,963,43444,005129,5002994 Disaster Recovery - Ike

Total Special Revenue Funds 18,609,19734,562,41224,900,46128,271,148

Capital Projects Funds1,193,9490100,0001,093,9493100 County Capital Projects Fund

627,3760100,000527,3763101 Capital Replenishment4,482,528589,991254,8654,817,6543120 Limited Tax Cnty Bldg Bds Sr09

914,034114,17501,028,2103206 Comb Tax/Revenue COB Sr8,23875,56022483,5743222 Ltd Tax Crim Jst Bds Sr 2003A

2,901,77518,93902,920,7153271 Parks Dept Capital Projects33,98409333,8903306 Road Capital Project

1,870,08126,06619,9631,876,1833307 Unltd Tax Road Bonds Sr1,343,78303,8351,339,9483308 Unlimited Tax Rd Bds Ser 20013,741,099325,777176,5843,890,2923310 Pass Thru Toll Rv Lt Tx BdSr07

10,012,6891,235,153776,47410,471,3683312 Unltd Tax Road Bonds Sr 200938,0912,674,0812,712,17103315 Galv Causeway RR Bridge Proj

256,29721,000705276,5913316 Cnty Road & Bridge Projects10,381,024038,73710,342,2863370 Ltd Tax Flood Control Bds Sr09

322,01501,184320,8303373 Gal Cnty Cert of Oblig Sr 2008

Total Capital Projects Funds 38,126,9635,080,7444,184,84039,022,866

Debt Service Funds

Total Debt Service Funds 11,320,94625,688,23129,488,1387,521,039

4

Fund Name and Number Receipts Disbursements

Beginning Balance

October 1, 2013

Ending Balance

March 31, 2014Unaudited Statement of Cash Receipts and Disbursements

Galveston County, Texas

March 31, 2014

Internal Service Funds6,077,68512,401,29011,815,0796,663,8966123 Group Wrks Comp Unemplmnt

622,6551,241,17956,3521,807,4816130 Self Insurance Reserve Fund

Total Internal Service Funds 6,700,34013,642,46911,871,4328,471,377

Trust and Agency212,2671,0544,544208,7777250 Unclaimed Property Fund848,06471,207,97971,227,180828,8647601 Payroll Fund

1,208,8891,384,0221,490,1071,102,8047605 Escrow Fund5,311005,3117606 Debt Service Agency Fund

5,106,595005,106,5957611 Tax Assess/Coll Undist Coll Fd1,070,680001,070,6807631 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 10,253,60472,593,05672,721,83210,124,829

$177,750,327$240,944,733$291,083,193$127,611,867Grand Total

5

Galveston County, TexasOperating Transfers In and Out

As of March 31, 2014

Transfers OutTransfers InPRIMARY GOVERNMENTGeneral Fund

5912230 - Trf to Juv Justice 1,586,3005912420 - Transfer To Indigent 800,0005912501 - Trf to Child Welfare 2,5005912602 - Trf to Beach Maint-R 188,7005913100 - Trsf to County Cap P 100,0005913101 - Transfer to Capital 100,000

0 2,777,500Total General FundSpecial Revenue Funds2230 - Juvenile Justice Fund

4911101 - Transfer from Genera 1,586,3002420 - Indigent Health Care Fund

4911101 - Transfer from Genera 800,0002501 - Child Welfare Fund

4911101 - Transfer from Genera 2,5002602 - Beach Maintenance-Rd & Bridge

4911101 - Transfer from Genera 188,700

2,577,500 0Total Special Revenue Funds

Capital Projects Funds3100 - County Capital Projects Fund

4911101 - Transfer from Genera 100,0003101 - Capital Replenishment

4911101 - Transfer from Genera 100,000

200,000 0Total Capital Projects Funds

2,777,500 2,777,500Total, Primary Government

$2,777,500$2,777,500Grand Total

6

Fund Outstanding at Beginning of Fiscal Year Principal Due Final

Number Fund Name Interest Rates Principal in FY 2014 Maturity

4215 Justice Center and Public Safety Building Bonds Series 2001 5.38% to 5.66% 13,392,062$  ‐$  2026

4368 Unlimited Tax Road Bonds Series 2001 5.38% to 5.66% 10,066,372  ‐  2026

4284 General Obligation 1999/2001 Refunding Bonds Series 2004 5.25% to 5.50% 10,995,000  3,860,000  2016

4370 Unlimited Tax Road Refunding Bonds Series 2004A 3.625% to 5.50% 7,070,000  1,665,000  2016

4358 Pass‐Through Toll Revenue and Limited Tax Bonds Series 2007 4.5% 1,720,000  1,720,000  2014

4020 General Obligation Refunding Bonds Series 2007 3.5% to 4.5% 84,635,000  2,465,000  2028

4371 Unlimited Tax Road Bonds Series 2009A 3.007% to 6.205% 66,790,000  2,865,000  2029

4021 Limited Tax County Building Bonds Series 2009B 3.007% to 5.905% 40,130,000  1,700,000  2029

4390 Limited Tax Flood Control Bonds Series 2009C‐1 2.5% to 3.5% 4,005,000  620,000  2019

4393 Limited Tax Flood Control Bonds Series 2009C‐2 6.205% 9,215,000  ‐  2029

4022 Limited Tax Refunding Bonds Series 2011A 2.0% to 4.0% 4,120,000  715,000  2018

4023 Unlimited Tax Refunding Bonds Series 2011B 2.0% to 4.25% 4,070,000  350,000  2023

4024 Limited Tax Refunding Bonds Series 2011C 3.0% 2,115,000  1,115,000  2015

4026 Pass‐Through Toll Rev./Ltd. Tax Refunding Bonds Series 2012 2.0% to 5.0% 40,640,000  2,225,000  2024298,963,434$ 19,300,000$

Galveston County, Texas

Unaudited Schedule of Long‐Term Debt

At March 31, 2014

7

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

General FundGeneral Government:

76%3,741,269Personal Services 5,038,197 01,118,455161,2984,859,724(178,473)91%40,565Supplies 17,500 03,6793044,24426,744

7%230,172Other Services and C 2,968,040 825,7591,942,922453,1312,998,85130,8110%0Inter/Intragovernmen 2,000 02,00002,0000

72%249,283Other Financing Uses 282,100 095,30612,258344,58962,48951%4,261,289Total General Government 8,307,837 825,7593,162,362626,7178,249,408(58,429)

County Judge:53%210,065Personal Services 385,500 0184,75928,831394,8249,32469%2,518Supplies 3,600 01,0821943,600063%10,773Other Services and C 17,000 06,2271,00017,000053%223,356Total County Judge 406,100 0192,06830,025415,4249,324

County Commissioner-Pct 1:51%90,806Personal Services 174,800 083,9949,477174,800090%901Supplies 1,000 010001,000054%7,100Other Services and C 13,100 06,0001,00013,100052%98,807Total County Commissioner-Pct 188,900 090,09410,477188,9000

County Commissioner-Pct 2:51%94,502Personal Services 184,900 090,39814,087184,9000

100%1,000Supplies 1,000 0001,000054%7,100Other Services and C 13,100 06,0001,00013,100051%102,602Total County Commissioner-Pct 199,000 096,39815,087199,0000

County Commissioner-Pct 3:51%93,293Personal Services 182,400 089,10713,883182,400069%698Supplies 1,000 102922921,000054%7,100Other Services and C 13,100 06,0001,00013,100051%101,091Total County Commissioner-Pct 196,500 1095,39915,175196,5000

County Commissioner-Pct 4:55%91,095Personal Services 163,300 072,2059,478163,3000

100%1,100Supplies 1,100 0001,100054%7,100Other Services and C 13,100 06,0001,00013,100055%99,295Total County Commissioner-Pct 177,500 078,20510,478177,5000

County Clerk:49%1,008,601Personal Services 2,037,500 01,028,899154,6102,037,500049%15,606Supplies 31,500 015,89462631,500052%5,338Other Services and C 10,175 04,838(124)10,175049%1,029,545Total County Clerk 2,079,175 01,049,631155,1122,079,1750

8

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

Election Expense:40%283,726Personal Services 694,900 0411,174176,817694,900027%749Supplies 2,700 01,9511,0632,7000

3%4,971Other Services and C 147,000 6,397135,6321,714147,000034%289,446Total Election Expense 844,600 6,397548,757179,594844,6000

Veteran's Service:52%78,687Personal Services 149,100 070,41310,834149,100064%4,977Supplies 7,700 1,6401,0832297,7000

120%2,532Other Services and C 2,100 0(432)02,100054%86,196Total Veteran's Service 158,900 1,64071,06411,063158,9000

Justice Administration:51%376,424Personal Services 731,600 0355,17656,922731,600084%29,468Supplies 34,700 05,2321,33634,700045%1,160,334Other Services and C 2,528,200 24,7711,343,096223,6062,528,200047%1,566,226Total Justice Administration 3,294,500 24,7711,703,504281,8643,294,5000

10th District Court:52%93,873Personal Services 177,800 083,92713,068177,8000

56th District Court:51%92,320Personal Services 180,400 088,08013,724180,4000

122nd District Court:51%118,739Personal Services 232,500 0113,76117,683232,5000

212th District Court:53%95,416Personal Services 177,800 082,38412,614177,8000

306th District Court:51%97,550Personal Services 190,600 093,05014,508190,6000

405th District Crt:57%111,335Personal Services 193,900 082,56512,214193,9000

County Court #1:51%185,612Personal Services 363,800 0178,18927,977363,8000

County Court #2:51%182,429Personal Services 356,400 0173,97127,311356,4000

Probate Court:51%277,015Personal Services 540,600 0263,58541,137540,600039%837Supplies 2,100 801,183932,100060%58,491Other Services and C 97,200 4,83433,8754,05797,200052%336,343Total Probate Court 639,900 4,914298,64345,287639,9000

County Court #3:

9

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

51%180,663Personal Services 347,800 0167,13726,743347,8000

Justice Court Pct #1:50%84,233Personal Services 165,500 081,26712,541165,500049%1,840Supplies 3,700 01,8602953,700088%800Other Services and C 900 01000900051%86,873Total Justice Court Pct #1 170,100 083,22712,836170,1000

Justice Court Pct #2:50%62,046Personal Services 121,700 059,6549,222121,700043%790Supplies 1,800 01,0101251,8000

100%600Other Services and C 600 000600051%63,436Total Justice Court Pct #2 124,100 060,6649,347124,1000

Justice Court Pct #3:50%106,338Personal Services 209,500 0103,16215,863209,500068%1,715Supplies 2,500 078502,500066%800Other Services and C 1,200 040001,200051%108,853Total Justice Court Pct #3 213,200 0104,34715,863213,2000

Justice Court Pct #4:50%136,081Personal Services 268,800 0132,71920,381268,800023%590Supplies 2,500 2121,6983052,500048%734Other Services and C 1,500 07663661,500050%137,405Total Justice Court Pct #4 272,800 212135,18321,052272,8000

Justice Court Pct #5:50%118,140Personal Services 231,900 0113,76017,586231,900083%1,507Supplies 1,800 02932931,800093%1,400Other Services and C 1,500 010001,500051%121,047Total Justice Court Pct #5 235,200 0114,15317,879235,2000

Justice Crt Pct #8-1:51%156,627Personal Services 303,200 0146,57322,960303,200049%2,210Supplies 4,500 852,2054114,500070%1,470Other Services and C 2,100 0630302,100051%160,307Total Justice Crt Pct #8-1 309,800 85149,40823,401309,8000

Justice Court Pct #7:52%142,316Personal Services 273,600 0131,28420,271273,600055%2,558Supplies 4,600 02,0421544,600064%1,100Other Services and C 1,700 060001,700052%145,974Total Justice Court Pct #7 279,900 0133,92620,425279,9000

Justice Court Pct #8-2:

10

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

70%79,866Personal Services 113,600 033,7345,216113,6000100%1,000Supplies 1,000 0001,000027%244Other Services and C 900 4562000900070%81,110Total Justice Court Pct #8-2 115,500 45633,9345,216115,5000

Justice Court Pct #6:52%109,245Personal Services 209,500 0100,25515,648209,500083%1,661Supplies 2,000 0339862,0000

100%1,200Other Services and C 1,200 0001,200052%112,106Total Justice Court Pct #6 212,700 0100,59415,734212,7000

Jury and Trial Expense:0%0Personal Services 0 00(441)00

District Clerk:47%1,161,458Personal Services 2,445,900 01,284,442199,7172,445,900056%53,318Supplies 93,750 11,22429,2081,87093,750048%168,300Other Services and C 346,260 474177,48629,382346,260047%1,383,076Total District Clerk 2,885,910 11,6981,491,136230,9692,885,9100

District Attorney:49%2,654,900Personal Services 5,278,300 02,695,820415,2885,350,72072,42075%38,303Supplies 51,500 25011,9472,87350,500(1,000)59%128,270Other Services and C 215,200 42,04245,8877,285216,2001,00050%2,821,473Total District Attorney 5,545,000 42,2922,753,654425,4465,617,42072,420

Pre-Trial Release:51%182,250Personal Services 356,300 0174,05026,666356,300017%260Supplies 1,500 01,2401,0171,500051%182,510Total Pre-Trial Release 357,800 0175,29027,683357,8000

County Auditor:56%1,410,364Personal Services 2,517,700 01,107,336162,5492,517,700042%4,707Supplies 11,200 06,4931,08311,200057%28,343Other Services and C 49,299 15020,80619949,299055%1,443,414Total County Auditor 2,578,199 1501,134,635163,8312,578,1990

Professional Services:66%319,592Personal Services 481,100 0161,50916,469481,100069%1,805Supplies 2,600 07953592,600034%173Other Services and C 500 03270500066%321,570Total Professional Services 484,200 0162,63116,828484,2000

Tax Assessor/Collector Admin:47%626,184Personal Services 1,319,500 0704,606102,6871,330,79011,290

11

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

12%684Supplies 5,500 04,81605,500045%21,134Other Services and C 42,000 30824,758046,2004,20046%648,002Total Tax Assessor/Collector 1,367,000 308734,180102,6871,382,49015,490

Tax Assessor/Collector TxDMV:52%500,461Personal Services 957,100 0456,63969,091957,100046%4,780Supplies 10,200 05,42094410,2000

0%0Other Services and C 1,500 01,50001,500052%505,241Total Tax Assessor/Collector 968,800 0463,55970,035968,8000

Tax Assessor/Coll Collection:51%73,999Personal Services 142,600 068,60110,538142,6000

100%7,300Supplies 7,300 0007,300054%81,299Total Tax Assessor/Coll 149,900 068,60110,538149,9000

Tax Assessor/Collector Reimb:43%2,351Personal Services 5,400 03,0497515,400099%28,416Other Services and C 28,600 2,400(2,215)028,600090%30,767Total Tax Assessor/Collector 34,000 2,40083475134,0000

County Treasurer:51%239,013Personal Services 467,900 0228,88735,425467,900082%12,446Supplies 15,000 02,55477915,000089%36,394Other Services and C 40,500 1,9002,2061,25740,500054%287,853Total County Treasurer 523,400 1,900233,64737,461523,4000

Purchasing:53%294,736Personal Services 555,200 0260,46440,476555,200042%2,142Supplies 4,990 02,8483874,990062%19,708Other Services and C 31,336 8,7042,92426731,336053%316,586Total Purchasing 591,526 8,704266,23641,130591,5260

Legal Department:60%426,111Personal Services 709,500 0283,39044,108709,500032%2,792Supplies 8,700 1,8004,10808,700095%93,841Other Services and C 98,500 04,65933998,500064%522,744Total Legal Department 816,700 1,800292,15744,447816,7000

Human Resources:69%284,733Personal Services 412,300 0127,56819,763412,300084%6,974Supplies 8,300 01,3264998,300049%22,531Other Services and C 45,600 1,78421,2862,51645,600067%314,238Total Human Resources 466,200 1,784150,18022,778466,2000

Information Technology:

12

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

57%1,776,670Personal Services 2,898,500 01,336,390223,1943,113,060214,56026%202,776Supplies 650,800 197,562355,06288,118755,400104,60032%991,748Other Services and C 2,621,750 932,0111,106,928128,9403,030,685408,93586%331,361Capital Outlay 64,000 55553,10934,381385,024321,02445%3,302,555Total Information Technology 6,235,050 1,130,1282,851,489474,6337,284,1691,049,119

OnBase:98%73,722Supplies 75,000 01,278075,0000

7%53,239Other Services and C 455,000 420,234217,87431,559691,347236,347100%40,000Capital Outlay 40,000 00040,000020%166,961Total OnBase 570,000 420,234219,15231,559806,347236,347

Sharepoint:39%65,804Other Services and C 153,404 46,87552,6260165,30511,901

Odyssey:88%306,828Other Services and C 11,920 41,34000348,168336,248

OneSolution:46%107,640Other Services and C 126,200 72,07551,12611,819230,841104,641

CIJS:7%29,015Supplies 125,000 111,464229,6072,199370,086245,086

100%400,000Other Services and C 400,000 000400,000099%519,432Capital Outlay 80,000 1,113394394520,939440,93973%948,447Total CIJS 605,000 112,577230,0012,5931,291,025686,025

Desktop Refresh:90%316,870Supplies 0 1,08433,9280351,882351,88266%26,790Other Services and C 0 7,2106,000040,00040,00087%343,660Total Desktop Refresh 0 8,29439,9280391,882391,882

Wireless Connect:100%8,453Supplies 8,453 0008,4530100%18,198Other Services and C 18,198 00018,1980100%25,191Capital Outlay 25,191 00025,1910100%51,842Total Wireless Connect 51,842 00051,8420

JCC AV:16%6,036Supplies 36,050 030,0143,59436,0500

100%34,800Other Services and C 34,800 00034,800057%40,836Total JCC AV 70,850 030,0143,59470,8500

DR Storage:100%41,051Supplies 4,650 00041,05136,401100%34,175Other Services and C 34,175 00034,1750

13

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

96%163,396Capital Outlay 169,632 6,23600169,632097%238,622Total DR Storage 208,457 6,23600244,85836,401

Facilities Srvs & Maintenance:51%499,779Personal Services 975,900 0476,12199,968975,900036%102,412Supplies 281,400 82,86896,11917,422281,400015%833,504Other Services and C 5,356,400 2,144,3772,383,975285,8625,361,8555,45521%1,435,695Total Facilities Srvs & 6,613,700 2,227,2452,956,215403,2526,619,1555,455

County Architect:2%447Personal Services 0 019,553(44,499)20,00020,000

Fleet Mgmt - Galveston:55%326,451Personal Services 583,000 0258,23041,736584,6801,68048%321,735Supplies 658,000 165,883170,38233,276658,0000(0)%(13)Other Services and C 154,400 60,97093,44316,367154,400012%8,014Capital Outlay 0 28,45327,433063,90063,90044%656,187Total Fleet Mgmt - Galveston 1,395,400 255,306549,48891,3791,460,98065,580

County Engineer:61%319,621Personal Services 518,200 0198,57931,333518,200058%3,242Supplies 5,500 02,2584895,500045%24,528Other Services and C 37,515 11,83017,7571,60154,11516,600

100%51,991Inter/Intragovernmen 30,000 00051,99121,99163%399,382Total County Engineer 591,215 11,830218,59433,423629,80638,591

%4727,292,923Total General Government 5,267,42024,509,5513,890,37057,069,8803,020,99554,048,885

Administration Sheriff:51%573,375Personal Services 1,120,400 0547,02585,0851,120,400023%51,097Supplies 153,700 57,494110,50919,747219,10065,40021%82,450Other Services and C 386,800 147,136157,21428,242386,8000

0%81Capital Outlay 579,850 312,562234,4750547,118(32,732)31%707,003Total Administration Sheriff 2,240,750 517,1921,049,223133,0742,273,41832,668

Criminal Investigation:49%540,975Personal Services 1,097,300 0556,325106,8371,097,300026%1,943Supplies 7,250 1,1204,1876297,250022%3,509Other Services and C 15,350 7,9463,895(233)15,3500

1%125Other Expenses 8,000 07,87508,000048%546,552Total Criminal Investigation 1,127,900 9,066572,282107,2331,127,9000

Identification Division:56%289,857Personal Services 514,100 0224,24337,002514,100015%1,650Supplies 10,500 1,9066,94471710,500069%10,118Other Services and C 14,500 04,38215814,5000

14

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

55%301,625Total Identification Division 539,100 1,906235,56937,877539,1000

M.H.M.R. - Sheriff:52%247,304Personal Services 468,500 0221,19635,759468,500082%2,135Supplies 2,600 046502,600073%2,426Other Services and C 3,300 508242653,300053%251,865Total M.H.M.R. - Sheriff 474,400 50222,48536,024474,4000

Corrections-Sheriff:51%8,630,412Personal Services 16,838,700 08,208,2881,185,60716,838,700054%123,351Supplies 227,610 53,57550,6842,165227,6100

7%352,031Other Services and C 4,507,300 2,207,6001,947,669311,1334,507,300042%9,105,794Total Corrections-Sheriff 21,573,610 2,261,17510,206,6411,498,90521,573,6100

Bolivar Summer Program:62%125,012Personal Services 201,000 075,98871,707201,0000

100%1,000Other Services and C 1,000 0001,000062%126,012Total Bolivar Summer Program 202,000 075,98871,707202,0000

Patrol Division:50%1,564,962Personal Services 3,113,100 01,548,138242,3423,113,100052%9,528Supplies 18,200 08,6722,15018,200061%17,899Other Services and C 29,130 1,6629,56926629,1300

100%18,537Capital Outlay 0 00018,53718,53750%1,610,926Total Patrol Division 3,160,430 1,6621,566,379244,7583,178,96718,537

Warrant's - Sheriff's:51%684,020Personal Services 1,328,900 0644,880101,0131,328,900046%2,347Supplies 5,000 4422,2105135,000050%28,309Other Services and C 56,000 027,6916,97056,000051%714,676Total Warrant's - Sheriff's 1,389,900 442674,781108,4961,389,9000

Training-Sheriff's Dept:0%0Personal Services 0 00(807)00

Sheriff Services for ISDS:50%1,175,668Personal Services 2,308,100 01,132,432175,9852,308,100095%11,355Other Services and C 11,900 295250011,900051%1,187,023Total Sheriff Services for ISDS 2,320,000 2951,132,682175,9852,320,0000

Communications-Sheriff:56%434,284Personal Services 763,300 0329,01649,314763,300097%9,712Supplies 3,300 0288010,0006,700

7%9,551Other Services and C 127,000 11,170106,281106,281127,0000

15

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

50%453,547Total Communications-Sheriff 893,600 11,170435,585155,595900,3006,700

GC Gang Surveillance:Constable Pct #1:

54%133,918Personal Services 239,400 0113,20215,968247,1207,72060%1,625Supplies 2,700 01,0756372,700051%19,114Other Services and C 36,900 017,7863,04136,900053%154,657Total Constable Pct #1 279,000 0132,06319,646286,7207,720

Constable Pct #2:50%71,327Personal Services 141,900 070,57310,732141,900090%1,901Supplies 2,100 019902,100049%12,201Other Services and C 24,600 012,3991,95024,600050%85,429Total Constable Pct #2 168,600 083,17112,682168,6000

Constable Pct #3:53%174,441Personal Services 328,500 0154,05923,939328,500065%2,045Supplies 3,100 8497103,100052%29,337Other Services and C 55,800 20026,2634,32555,800053%205,823Total Constable Pct #3 387,400 284181,29328,264387,4000

Constable Pct #4:52%134,554Personal Services 255,700 0121,14618,528255,700081%1,706Supplies 2,100 039402,100053%23,200Other Services and C 43,200 020,0003,37543,200052%159,460Total Constable Pct #4 301,000 0141,54021,903301,0000

Constable Pct #5:51%128,571Personal Services 249,600 0121,02918,514249,600090%2,214Supplies 2,450 023602,450052%26,100Other Services and C 49,300 023,2003,85049,300052%156,885Total Constable Pct #5 301,350 0144,46522,364301,3500

Constable Pct #7:51%171,823Personal Services 335,500 0163,67725,511335,500027%954Supplies 3,500 2342,3122453,500048%12,562Other Services and C 25,800 33712,9012,66125,800050%185,339Total Constable Pct #7 364,800 571178,89028,417364,8000

Constable Pct #8:45%192,127Personal Services 418,700 0226,57435,077418,700084%3,053Supplies 3,600 054703,600054%40,300Other Services and C 74,400 034,1005,75074,400047%235,480Total Constable Pct #8 496,700 0261,22140,827496,7000

16

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

Constable Pct #6:60%119,987Personal Services 197,000 077,01310,690197,000087%1,142Supplies 1,300 158001,300064%23,900Other Services and C 36,900 013,0001,95036,900061%145,029Total Constable Pct #6 235,200 15890,01312,640235,2000

Emergency Management:48%151,807Personal Services 312,700 0160,89329,634312,700053%7,709Supplies 14,400 2106,48199514,400010%47,438Other Services and C 463,300 625417,7414,571465,8042,50426%206,954Total Emergency Management 790,400 835585,11535,200792,9042,504

%4416,540,079Total Public Safety 2,804,80617,969,3862,790,79037,314,26968,12937,246,140

Public Health:51%33,315Personal Services 65,100 031,7854,92465,100028%691,324Other Services and C 2,402,062 512,3171,198,42102,402,062029%724,639Total Public Health 2,467,162 512,3171,230,2064,9242,467,1620

Animal Services:28%190,046Other Services and C 663,644 141,776331,8220663,6440

Coastal Health & Wellness:28%1,258,433Other Services and C 4,394,500 938,8172,197,25004,394,5000

Community Service:54%148,902Personal Services 275,400 0126,49820,919275,400026%264Supplies 1,000 07362571,000012%402,119Other Services and C 3,094,850 1,083,2511,609,481268,2023,094,8500

0%0Inter/Intragovernmen 60,000 15,00045,000060,000016%551,285Total Community Service 3,431,250 1,098,2511,781,715289,3783,431,2500

Indigent Care and Med.:46%76,097Personal Services 387,700 087,4360163,533(224,167)17%52,022Other Services and C 50,000 142,018111,91921,973305,960255,96027%128,119Total Indigent Care and Med. 437,700 142,018199,35521,973469,49331,793

Senior Citizens Program:47%164,104Personal Services 361,500 0184,44825,663348,552(12,948)61%7,335Supplies 12,000 5744,0921,05312,000042%15,309Other Services and C 31,570 8,21512,7262,42836,2504,68053%87,200Inter/Intragovernmen 162,200 9,50065,500500162,200049%273,948Total Senior Citizens Program 567,270 18,289266,76629,644559,002(8,268)

%263,126,470Total Health and Social 2,851,4686,007,114345,91911,985,05123,52511,961,526

Galv Cnty Museum Collections:

17

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

55%73,244Personal Services 130,900 057,6569,138130,900079%18,009Supplies 19,040 4874,049022,5443,50489%21,451Other Services and C 23,960 2022,3071,06723,9600

0%0Inter/Intragovernmen 28,400 28,4000028,400054%112,704Total Galv Cnty Museum 202,300 29,08964,01210,205205,8043,504

Parks Division:51%913,731Personal Services 1,847,800 0854,459126,8051,768,190(79,610)26%20,493Supplies 59,800 20,70637,6025,22178,80019,00053%283,764Other Services and C 319,400 160,54482,49724,100526,806207,406

100%41,981Inter/Intragovernmen 0 00041,98141,98177%192,023Capital Outlay 19,000 47,3078,2981,840247,628228,62854%1,451,992Total Parks Division 2,246,000 228,557982,856157,9662,663,405417,405

%541,564,696Total Culture and Recreation 257,6461,046,868168,1712,869,209420,9092,448,300

County Extension:59%274,261Personal Services 464,700 0190,43929,735464,700076%29,276Supplies 38,248 2,6136,3591,50938,248046%6,799Other Services and C 14,600 3,2204,5821,65314,600059%310,336Total County Extension 517,548 5,833201,38032,897517,5480

%59310,336Total Conservation 5,833201,38032,897517,5480517,548

%8822,038,041Other Financing Uses 02,777,500024,815,541(3,516,959)28,332,500

52%70,872,545Total General Fund 11,187,17352,511,7997,228,147134,571,49816,599134,554,899

18

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

Budgeted Special Revenue Funds

87 %210,00002101 - Cnty Records Mgt & 30,0000240,0000240,00083 %994,89350,2112102 - Co Clerk Rec Mgt & Pres 153,11312,8501,198,21701,198,21792 %276,3514,4702103 - Election Srvs Contract 19,4798,744300,3000300,30089 %1,175,15802104 - Cnty Clerk Records 144,12220,5691,319,27901,319,279

100 %129,00002105 - Dist Clrk Chld Support 00129,0000129,00058 %156,33902106 - Distr Clerk Records 109,27613,132265,6150265,61543 %20,9165,2002107 - Voter Registration 22,3844,60748,500048,500

100 %2,00002108 - Veteran's Court Fund 002,00002,00063 %4,6154712111 - Tx Assess/Coll Sp Inv Tx 2,2132367,30007,300

100 %3,71102121 - Donations To Galveston 003,7113,711063 %53,6662922131 - DA Seized Funds Afte 30,5423,12584,500084,50084 %21,48002132 - DA Check Collection 4,020025,500025,50071 %237,66518,8002205 - Courthouse Security 77,63512,448334,1000334,100

100 %25,00002206 - Justice Court Bldg 0025,000025,000100 %44,00002207 - Appellate Judicial Fund 0044,000044,00049 %88,12202211 - Law Library 89,87818,582178,0000178,00096 %1,037,9744,7002212 - Mediation Services Prog 32,3268,4091,075,00001,075,00051 %41,87502215 - Justice Court 39,825081,700081,70095 %261,4506902216 - Probate Court 12,6602,895274,8000274,80057 %3,330,437494,3952230 - Juvenile Justice Fund 2,017,441347,7315,842,27205,842,27266 %58,79502240 - Sheriff's Commissary 29,7433,95088,538088,53873 %56,35615,1462242 - Sheriff's Seizure Aft 5,3762,49276,87776,877099 %7,672,0286,4882260 - Emergency Management 4,6242,4507,683,140(220,322)2,100,00059 %4,189,819597,1002301 - Road & Bridge Fund 2,305,204495,8437,092,12407,092,12496 %1,094,2941,0162303 - Farm to Market Lateral 43,4876,7331,138,79701,138,79777 %471,1569,6592341 - Road District #1 124,38615,918605,2000605,20059 %1,421,162296,6412370 - Flood Control Fund 683,229100,1232,401,032(25,000)2,426,03267 %934,022107,5772410 - Mosquito Control District 352,393104,3651,393,99101,393,99196 %8,553,55402420 - Indigent Health Care 346,4469,3978,900,00008,900,00050 %175,22083,1442501 - Child Welfare Fund 89,53536,534347,9000347,90096 %1,511,5896,8072601 - Beach & Parks Fund 55,1947,1591,573,58901,573,58938 %211,339231,9492602 - Beach Maintenance-Rd 110,03326,583553,3200553,320

100 %17,00002621 - Galveston County 0017,000017,000

7934,480,986 %Total Special Revenue Funds 37,711,574 1,934,7566,934,5641,264,87543,350,302(164,734)

Budgeted Capital Projects Funds100 %1,300,00003100 - County Capital Projects 001,300,00001,300,000100 %525,00003101 - Capital Replenishment 00525,0000525,000

1001,825,000 %Total Capital Projects Funds 1,825,000 0001,825,0000

Budgeted Debt Service Funds

28 %1,622,81204020 - Gen Oblig Refnd Bd Sr 4,136,78805,759,60005,759,600

19

March 31, 2014

Fund Summary for Commissioners Court Approved Expenditures Budgets

Galveston County, Texas

Budget year elapsed is 50%; budget year remaining is 50%

CurrentBudgetBudget AvailableYear-to-DateMonthBudgetIncreaseBudget

PctAmountEncumbrancesExpendituresExpendituresas Amended(Decrease)as Adopted

27 %1,052,18404021 - Ltd Tx Cnty Bld Bd 2,777,91603,830,10003,830,1007 %59,15004022 - Ltd Tax Rfd Bonds 781,5500840,7000840,700

14 %70,06304023 - Unltd Tx Rf Bds Sr 11B 423,8380493,9000493,9001 %15,57504024 - Ltd Tax Rfd Bnds Sr 1,146,72501,162,30001,162,300

20 %794,77504026 - PassThr Toll Rv Ltd Tx 3,041,72503,836,50003,836,5004 %196,34004284 - GOblg Refunding '99-01 4,157,86104,354,20004,354,2000 %35004358 - Pass Thru Toll Rv-Ltd 1,759,15001,759,50001,759,5007 %148,77404370 - Unlimited Tax Rd Ref Sr 1,846,32601,995,10001,995,100

27 %1,739,8212504371 - Unltd Tax Road Bonds 4,647,82906,387,90006,387,9007 %54,37504390 - Ltd Tx Fl Ctr BAB Sr 682,3250736,7000736,700

49 %285,95504393 - Ltd Tx Fld Ctrl BAB Sr 286,1450572,1000572,100

196,040,174 %Total Debt Service Funds 31,728,600 25025,688,178031,728,6000

Budgeted Internal Service Funds57 %9,649,840589,6166123 - Group Wrks Comp 6,430,5441,072,36016,670,000016,670,00067 %2,546,1981,8326130 - Self Insurance Reserve 1,201,96935,5763,750,00003,750,000

5912,196,038 %Total Internal Service Funds 20,420,000 591,4487,632,5131,107,93620,420,0000

54%Grand Total 125,414,74313,713,62792,767,0549,600,958231,895,400(148,135)226,240,073

20