THE COMMISSIONERS COURT * McLENNAN COUNTY * THE STATE OF TEXAS * TO ALL PERSONS INTERESTED:
NOTICE IS HEREBY GIVEN that, in accordance with the Govemment Code, Chapter 551,( known as the Open Meetings Act), as amended, a s ecial meeting of Commissioners' Court, the governing body of McLennan County, will be held on Tuesday, the 31" day of March, 2015 at 9: 00 a.m. in the Commissioners' Courtroom, 1s' Floor, West Wing, McLennan County Courthouse, City of Waco, Texas, at which time, the subjects below will be considered.
AGENDA
I. PROOF OF POSTING OF NOTICE in accordance with the provisions of Chapter 551. 041, Government Code, as amended, known as the Open Meetings Act. II. A MOMENT OF SILENCE/ INVOCATION; PLEDGE OF ALLEGIANCE III. CONSIDERATION OF, AND/ OR ACTION ON, THE FOLLOWING: A. APPROVAL/ RATIFICATION OF PROCLAMATION/ RESOLUTIONS B. HEARING FROM MEMBERS OF THE PUBLIC ON COUNTY BUSINESS MATTERS C. ITEMS PREVIOUSLY DEFERRED 1. Regarding the FY 15 Budget: Economic Development 2. Regarding County Property and/or Construction Projects: a. Discussion and/ or Action re: Options for Certain County Property, including Sale or Lease( re: Former Justice of the Peace Office, Precinct 2) b. Discussion and/ or Action re: Order Establishing Rules for Tradinghouse Lake/Park D. RIGHT OF WAY PURCHASE, USE, CONVEYANCE and/or CONDEMNATION: Authorization/ Action on: Expansion/Repair Projects including, but not limited to: Easements/ Offers/ Contracts to Purchase ROW; Contracts for Sale; Contracts re: Appraisal/ ROW Surveying Services, Acquisition / Sale; Authorization for Legal Counsel re: Eminent Domain / Condemnation Proceedings, Execution of Legal Documents E. REGARDING COUNTY PROPERTY and/or CONSTRUCTION PROJECTS: Renovations, Repairs, Indemnification Regarding Cleaning/ Maintenance Projects, Space Allocations/ Furnishings/ Equipment/ Architectural Services/ Invoices/ Approval of Pay Applications/ Change Orders/ Contracts/ Lease Agreements/ Certifications of Substantial Completion/ Authorizations Regarding Sale/ Lease/ Acquisition or Property 1. Authorization re: Justice of the Peace, Precinct 1 Place 1 Office Update Requests F. AUTHORIZATIONS RE: CONTRACTS/ LEASE AGREEMENTS/ INTERLOCAL AGREEMENTS: 1. Economic Development a. Waco- McLennan County Economic Development Corporation ( WMCEDC): Authorization of Agreements; Consultant Services; Proposed Projects/ Program Project Agreements/ Addendums/ Pay Apps 2. Authorization of Bundled Commercial Service Agreement and related Documents: AMG Technology Investment Group, LLC DBA NextLink Broadband( re: Justice of the Peace, Precinct 2) G. REGARDING THE COUNTY BUDGET: Amendments / Requests for Amendments and related Certification of Additional Revenue, if applicable, Expenditure Requests, Other Budgetary Requests 1. Regarding the FY 15 Budget: a. Budget Updates/ Status Reports from County Auditor, as necessary b. Road& Bridge, Precinct 4 c. Visiting Courtroom H. COUNTY SHERIFF / JAIL / CRIMINAL JUSTICE ISSUES ( County Operated / Privately Operated Jail Facilities): Change Orders, Pay Apps, Repairs/ Renovations/ Infrastructure Improvements/ Personnel/ Salary Matters/ Updated Reports/ Equipment Purchases/ RFP' s; Authorization of Contracts/ Agreements/ Amendments 1. Discussion and/ or Action regarding Centralized Docket I. HEART O' TEXAS FAIR/ EXTRACO EVENTS CENTER: Authorization re: Contracts / Professional Services / Lease / Rental Agreements / Contract Addendums / Change Orders / Extensions; Property Transactions / Deeds, Insurance, Surveys / Proposals / HOT Fair, Equipment/ Supplies; Authorizations re: Purchases, Plans & Specifications, Construction, Operations, Pay Apps, Bids / RFP' s; Repairs/ Renovations, Expenditure Authorizations, related matters 1. Regarding the Moisture Intrusion/ Exterior Envelope Renovations/Repairs to the Extraco Events Center: a. Structural Engineering Services- Winton Engineering: Authorization of Change Orders/ Payment Requests, Acceptance of Reports, Updates, related matters 1) Authorization of Invoice# 6215( re: Services through February 28, 2015) b. ARC Roofing Agreement: Authorization of Change Orders / Work Orders / Additional Services / Addendums, Updates, related matters
J. GRANTS / PROPOSALS / SPECIAL PROJECTS: Authorization of Grant Applications / Contracts / Grants, Administration & Reporting Matters/ Consulting Services/ Pay Apps/ Change Orders/ Bids/ Invoices/ related Legal Matters/ Documents K. BIDS/ RFP' S/ RFQ' S/ QUOTATIONS for GOODS& SERVICES, including Recording of Vendor HB 914 Conflict Disclosure Statements, if applicable L. CONSENT AGENDA ITEMS: 1. Reading/ Approval of Previous Meeting Minutes: Acceptance of Amendments/ Supplements/ Corrections; Recording into the Court Minutes of Previously Approved Documents, Items Not Requiring Court Action, HB 914 Conflict Disclosure Statements, as applicable 2. Financial Obligations ofMcLennan County: a. Authorization for Co. Treasurer to Pay County Checks/ Wire/ Electronic Transfers Issued Since the Last Authorization b. County Treasurer: Interest/ Investment Reports/ Authorizations/ Recording of McLennan County Investment Policy/ Acknowledgement Forms/ Pooled Cash Account Balance Reports 3. Human Resources/ Salary Matters: Benefits/ Status Forms/ Revisions to Salary Schedules; Authorizations Regarding Human Resources Issues / Revisions to Human Resources Policies; Compensation / Classification Issues / Personnel Reviews / Reclassifications, Administrative Guidelines; Consultant Reports, Recommendations, Job Descriptions/ Postings a. County Sheriff 4. Authorizations / Ratifications re: RFP' s / RFQ' s / Bids / Advertisements / Publications / Public Notices / Sole Source Determinations/ Surplus/ Scrap Property Determinations/ Recording ofLegal Notifications a. Authorization of Advertisements for RFQs/ Bids/ RFP' s/ Public Notices 5. Travel and/or Education Requests/ Ratifications:
a. Justice of the Peace, Precinct 5
Agenda continued on page 2 Agenda continuedfrom page 1 L Consent Agenda Items continued:
6. Acceptance / Non Acceptance of Officials / County Department Heads / Staff/ Organization Reports / Updates; Policy Recommendations; Reports relative to County Contracts/ Agreements/ Programs; Recording of Educational or Insurance Certificates/ Awards/ Bonds/ Recording of Conflict Disclosure Statements, Presentations to the Court a. Juvenile Probation: Monthly Activity Reports, February 2015 b. County Auditor: Comprehensive Annual Financial Report( CAFR), Fiscal Year 2014 c. Criminal Justice Program Analyst: Report regarding Mental Health Court Program 7. Commissioners Court, Discussion on, Consideration of and/ or Action on: a. Ratification of Purchase/ Designation of Authorized Purchaser: b. Regarding the McLennan County Burn Ban: 1) Authorization re: Burn Ban in the Unincorporated Areas 2) Authorization of Red Flag Warning Burn Ban Order and Revised Burn Ban Rules c. Selection/ Designation of Public Members for the Salary Grievance Committee re: FYI6 Budget d. Regarding the Establishment of Regulatory Traffic Signs on Bode Road and Fuller Hill Road in Precinct 3: 1) Public Hearing on Proposed Regulatory Traffic Signs 2) Consideration and/ or Action to Establish Regulatory Traffic Signs on Bode Road and Fuller Hill Road in Precinct 3 e. Discussion and/or Action regarding the Jury Pay Donation List 8. McLennan County Subdivision Regulations: a. Approval of Final Plat of" Levi Hill Subdivision, Lot 3, Block 1" to McLennan County, Texas Precinct 1 b. Approval of Final Plat of" Heritage Ridge Estates, Lot 4, Block 2" to McLennan County, Texas Precinct 3 M. COMMISSIONERS COURT WORK SESSION: Information Gathering, Discussions, Status Reports / Updates and/ or Presentations on any or all of the items listed below ( no action will be taken by the Court on items presented in this part of the meeting): Discussion/ Suggestions Regarding: Future Work Session Items 1. Discussion re: Criminal Justice Issues: Updates regarding the Electronic Monitoring Program, including Discussion on Expanded Program Services/ Coordinating the McLennan County Criminal Justice System/ Criminal Justice Process/ Creation of a Criminal Justice Work Group/ Discussion on Ways to Control the Jail Population/ Jail Magistrate / Bail Bonds/ Indigent Defense Departments / Pretrial Services / Veterans & Mental Health Courts / Courthouse Security / Video Conferencing Utilization/ DARE Program/ Public Nuisance Reporting& Enforcement Process, related matters 2. Discussion re: Capital Expenditures: including Discussion Regarding the Time Schedule for Capital Outlay/ Recommendations from the Finance Committee Regarding the Spending Policy/ Equipment Financing, related matters 3. Discussion re: County Property: including Discussion Regarding Space Availability & Utilization of County Buildings, Utilization Planning, Consultant, Joint Facilities Master Plan or Study/ Updates re: Maintenance at Hwy 6 or Downtown Jail / Maintenance at Tradinghouse Lake/Park/ Rules for Tradinghouse Lake/Park/ Recommendations from Tradinghouse Lake/ Park Advisory Committee / Policy for County Right of Ways / Property Casualty Insurance / Discussion re: Space Availability, Records, Policies, and Upcoming Renewal/ Bid relative to Restland Cemetery and/ or Rosemound Cemetery / Extraco Events Center( Heart of Texas Coliseum) Moisture Intrusion Investigation/ Themis Statue / Old County Garage / TAC 2015 Property Coverage Renewal Questionnaire and Matters Related Thereto 4. Discussion re: Texas Department of Transportation: including Discussion re: Rural/ Public Transportation, related matters 5. Discussion re: the County Burn Ban 6. Discussion re: McLennan County Group Health Plan: including Discussion re: Expansion of Access of Medical Facilities / Shared Clinic/ Employee Incentive Programs, related matters 7. Discussion re: North& East County Judges and Commissioners Association Conference 8. Discussion re: Prosper Waco: including but not limit to: Future Funding/ Board Appointment 9. Discussion re: the County Website: including, but not limited to, Website Design/ Rebuild IV. Executive Session: A closed meeting will be held pursuant to: A. Section 551. 072 of the Government Code ( V.C.T.A.): Regarding Real Property, including, but not limited to: ( 1) Right-Of-Way Acquisitions re: Expansion / Repair Project/ s; and/ or ( 2) Real Estate Purchase / Sale / Transfer / Trade / Offers to Purchase, Acquisition/ Value/ Donations of Real Property/ Leases relative to Real Property, including, but not limited to, Potential Properties for Use by County/ Public Facilities& Valuation of Current Property for Trade or Sale B. Section 551. 071 of the Government Code ( V.C.T.A.): so that the Commissioners Court can seek and receive legal advice from its attorneys regarding pending or threatened litigation, settlement offers, claims, or other matters for which the attorneys' duties to their client under the Texas State Bar Disciplinary Rules of Professional Conduct Conflicts with the Open Meetings Act ( Ch. 55I, Gov. Code) if necessary for a subject contained on this agenda, and with regard to Department of Justice ADA Compliance Review, Claim for Damage to Property in Right-of-Way. C. Section 551. 074 of the Government Code ( VC.T.A.): Regarding Personnel Matters including but not limited to: Interviews of and Deliberation of Duties, Evaluation, Employment, and/ or Appointment of a Public Officer or Personnel Regarding Applicants for Director of Human Resources D. Section 551. 087 of the Government Code ( V.C.T.A.): Regarding Economic Development Negotiations including, but not limited to 1) Discussion of Commercial / Financial Information Received from a Business Prospects; ( 2) Pending Negotiations / Potential Prospects and Projects; and/ or( 3) Discussion re: Offers of Frinancial or Other Incentives to Business Prospects
Signed this the f-40 day of March, 2015
441F1) 4MCt.e491/1— i SCOTT M. FELTON, County Judge
STATE OF TEXAS * COUNTY OF McLENNAN *
I, J. A." ANDY" HARWELL, County Clerk, and the Ex- Officio Clerk to the Commissioners Court, hereby certify that the above and foregoing is a true and correc c pyof a NO E 0 MEETING st by me at the Courthouse door in Waco, McLennan County, Texas, where notices are customarily posted this th ay of 2015 at o' clock Witness my hand and seal of office at Waco, McLennan County, Texas thej74150taro015. J. A." AND RWE Cou ty Clerk, McLennan County, Texas
B uty) SEAL
Notice: Persons with disabilities in need of auxiliary aide or services may contact the County Judge' s Office,( 254) 757- 5049, prior to the meeting date MEM MAR 31 2015
JA"ANDY HARWELL,Countl k County, Er KELLYK DEPUTY AGENDA: MARCH 31, 2015
II. A MOMENT OF SILENCE/ INVOCATION; PLEDGE OF ALLEGIANCE
CD-326, 9: 00
County Judge Felton stated that at this time we will have a moment of silence. County Judge Felton then stated that we will now have the Pledge of Allegiance led by our County Veteran Service Officer. AGENDA: MARCH 31, 2015
III. CONSIDERATION OF, AND/ OR ACTION ON, THE FOLLOWING:
B. HEARING FROM MEMBERS OF THE PUBLIC ON COUNTY BUSINESS MATTERS
Mr. Jim Parks
CD-326, 9: 01
County Judge Felton opened the floor to anyone present who wished to address the Court on County business matters. Mr. Parks addressed the Court regarding open records requestS. Not hearing anyone else speak, County Judge Felton closed the hearing. The Court went to item H. 1. re: Centralized Docket. AGENDA: MARCH 31, 2015
III. CONSIDERATION OF, AND/ OR ACTION ON, THE FOLLOWING:
H. COUNTY SHERIFF/ JAIL/ CRIMINAL JUSTICE ISSUES( County Operated/ Privately Operated Jail Facilities): Change Orders, Pay Apps, Repairs/ Renovations/ Infrastructure Improvements/ Personnel/ Salary Matters/ Updated Reports/ Equipment Purchases/ RFP' s; Authorization of Contracts/ Agreements/ Amendments
1. Discussion and/ or Action regarding Centralized Docket Approved
CD- 326, 9: 03 ORDER APPROVING:
ACTION REGARDING CENTRALIZED DOCKET
On this the 31 day of March, 2015, came on for consideration the matter of Discussion and/ or Action regarding Centralized Docket. After discussion, Commissioner Snell made a motion to approve G. 1. c. and it was seconded by Commissioner Gibson. After further discussion,
Commissioner Snell withdrew his motion and Commissioner Gibson withdrew his second.
Commissioner Snell then made a motion to approve H. 1. and it was seconded by Commissioner Gibson. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the
Court that said Authorization be, and the same is hereby, approved by unanimous vote. The Court went to G. 1. c. re: Visiting Courtroom Budget Amendment. ORDER APPROVING FY 15 BUDGET AMENDMENT:
VISITING COURTROOM
On this the 31 day of March, 2015, came on for consideration the matter Regarding the FY 15 Budget: Visiting Courtroom. After discussion, Commissioner Snell made a motion to approve G. 1. c. and it was seconded by Commissioner Gibson. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that the FY 2015 Budget Amendment be, and the same is hereby, approved by unanimous vote. BUDGET AMENDMENT REQUEST
McLennan County Commissioners Court McLennan County Courthouse Waco, Texas 76701
Re: Budget Amendment for: Fund 001 ( General Fund)
Gentlemen
I hereby request the following budget amendment for the fiscal year ending 09/30/ 15
REQUESTED INCREASE(s)
Sub- Requested Fund Function Func Dept# Dept Name Object( Acct#) Account Description Current Budget Increase Amended Budget 001 15 26 1480 Visiting Crt 601111 Other Services and Charges 1, 760 18, 735 20,495
Total Increases 18, 735
REQUESTED DECREASE( s)
Sub- Requested Fund Function Func Dept# Dept Name Object( Acct#) Account Descnption Current Budget Decrease Amended Budget 001 10 05 0190 Non- Dept 999999 Contingencies 823, 271 18, 735 804,536
Total Decreases 18, 735
BUDGET AMENDMENT JUSTIFICATION:
This budget amendment is requested for a visiting judge to perform duties for 6 weeks at a rate of$ 624 50 per day
Approved by Respectfully Submitted Approved as to form Commissioners Court Requestor: County Auditor County Judge
Ce-G°‘`-// 5/ 3l/ 15
MAR 31 2015 JA."ANDYHARWELL,COUtItyggik McLennan County,bag By: KELLY LL 10 DEPUTYEPUPY 147a1 The Court went to M. 8. re: Prosper Waco. DISCUSSION ONLY:
COMMISSIONERS COURT WORK SESSION: INFORMATION GATHERING, DISCUSSIONS, STATUS REPORTS/ UPDATES AND/ OR PRESENTATIONS ON ANY OR ALL OF THE ITEMS LISTED BELOW NO ACTION WILL BE TAKEN BY THE COURT ON ITEMS PRESENTED IN THIS PART OF THE MEETING):
DISCUSSION RE: PROSPER WACO: INCLUDING BUT NOT LIMIT TO: FUTURE FUNDING/ BOARD APPOINTMENT
On this the 31 day of March, 2015, came on for consideration the matter of Commissioners Court Work Session: Information gathering, discussions, status reports/ updates and/ or presentations on any or all of the items listed below ( no action will be taken by the Court on items presented in this part of the meeting): Discussion/ Suggestions regarding: Future Work Session Items: Discussion re: Prosper Waco: including but not limit to: Future Funding / Board Appointment. Dr. Roland Goertz and Mr. Matthew
Polk addressed the Court regarding Prosper Waco. Receivod
WACO BUSINESS LEAGUE P.O. Box 1543 FEa ] ful Waco, Texas 76703 OFFICERS Act ertan County J; irir. Roland Goertz. M. D., President Stewart Kelly, February 18, 2015 President- Elect Rick Tullis, Vice President County Judge Scott Felton & Mike Reitmeier. The Coinnlissioners Court Secretary-Treasurer 501 Washington Avenue, Room 214 Rick Brophyophy.. g Immediate Past- President Waco, Texas 76701
DIRECTORS Re: " Prosper Waco" 2015 Dr. Bonny Cain Judge Scott Felton & Commissioners Brad Harrell Gayle Kiger Dermot Manton llhe WACO BUSINESS LEAGUE ( WBL) board met on February Glenn Robinson K 10th. and reviewed a presentation on the Prosper Waco" Collective 2016 Impact Initiative. Jim Bush As you know, a group of community leaders has Tate Christensen been meeting for over a year to develop a more organized way to Lauren Dreyer approach significant issues " Prosper Waco is based on Vicki Mason community Ed Page the nationally known " Collective Impact' model which has been 2017 successfully used in many communities in Texas and the United John Deaver States. Brett Esrock George Kasanas Kary Lalani the presentation the, Waco Business I %gue Board Kenneth Young Following discussed the initiative and its potential importance to the future of
support for the work. As a our community. There was unanimous result, the Board asked that I send you this letter urging the court to be a continuing and funding member of" Prosper Waco" and to assume one of the proposed three set Board seats on the" Prosper Waco" board.
The WBL Board strongly urges the court to do so. If you or any of the commissioners have any questions about this letter please do not hesitate to contact me ( 254) 313-42010) or Wilton Lanning, the WBL Executive I)irector.
I Sincerely, 4-
Roland A. Goertz, Mv, MBA President, Waco Business League AshczA: p prosper\ aco INSPIRING CHANGE. ACHIEVING RESULTS
Events of note:
Rapoport Foundation selects Prosper Waco to manage $ 1 million Project Link grant 450 community members participate in Feb. 18 Inaugural Event 137 community members make year-long commitment to participate on Education, Health, and Financial Security steering committees Episcopal Health Foundation presents proposal to support and fund community engagement
activities
Timeline of activities:
April - May: Steering Committees establish common agenda with measurable goals
June- August: Working groups develop solutions for achieving goals
September- December: Steering Committees select solutions for implementation; PW board allocates funding where necessary; implement solutions
Organizations represented on steering committees:
Antioch Church Cooper Foundation HOT Workforce Shepherds Heart Food Pantry Avance CORD KWKT Tarleton State University Baylor Scott& White— Extraco Banks La Vega ISD Texas Health and Hillcrest Human Services Baylor University Family Abuse Center McLennan Community United Healthcare College Big Brothers Big Sisters Family Health Center Mission Waco VOICE Brazos Higher Greater Waco Chamber NAMI Waco CDC Education Foundation CareNet Habitat for Humanity Planned Parenthood Waco City Council Caritas Harmony Science Providence Health Waco Foundation Academy Network Cenikor Hispanic Chamber of Rapoport Academy Waco ISD Commerce Public School Cen- Tex African- HOT Goodwill Region 12 Waco Regional Baptist American Chamber Association
City of Waco HOT MHMR Salvation Army Waco- McLennan County Public Health District Fup: .1AR 3 2015
JA"ANDY HARWELL,Coumy gedt McLennan County, Texas By: KELLY FUU.BRIGJ rr DEPUTY The Court went to L. 6. c. Criminal Justice Program Analyst: Report regarding Mental Health Court Program. INFORMATION ONLY:
REPORT REGARDING MENTAL HEALTH COURT PROGRAM RE: CRIMINAL JUSTICE PROGRAM ANALYST
On this the 31 day of March, 2015, came on for consideration the matter of Criminal Justice Program Analyst: Report regarding Mental Health Court Program. Ms. Kristi DeCluitt addressed the Court regarding a Mental Health Court Program. Information Only. 1 1 1 1.-- inC i 1 D
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1 The Court went back to C. Items Previously Deferred. AGENDA: MARCH 31, 2015
III. CONSIDERATION OF, AND/ OR ACTION ON, THE FOLLOWING:
C. ITEMS PREVIOUSLY DEFERRED:
1. Regarding the FY 15 Budget: Economic Development Pulled— No Action Taken
2. Regarding County Property and/or Construction Projects.
a. Discussion and/ or Action re: Options for Certain County Approved Property, including Sale or Lease( re: Former Justice of Peace Office, Precinct 2)
b. Discussion and/ or Action re: Order Establishing Rules Approved for Tradinghouse Lake/ Park
CD-326, 10: 05 PULLED AND NO ACTION TAKEN:
FY 15 BUDGET AMENDMENT: ECONOMIC DEVELOPMENT
On this the 31 day of March, 2015, came on for consideration the matter Regarding the FY 15 Budget: Economic Development. After discussion, Judge Felton directed the Clerk to show item as pulled and no action taken. No Action Taken. ORDER APPROVING:
ACTION RE: OPTIONS FOR CERTAIN COUNTY PROPERTY, INCLUDING SALE OR LEASE (RE: FORMER JUSTICE OF THE PEACE OFFICE, PRECINCT 2)
On this the 31 day of March, 2015, came on for consideration the matter of Discussion and/ or Action re: Options for Certain County Property, including Sale or Lease( re: Former Justice of the
Peace Office, Precinct 2). After discussion, Commissioner Snell made a motion to defer. Motion died for lack of second. Commissioner Jones made a motion to keep the property open and sell it and select a broker next week and it was seconded by Commissioner Gibson. After further discussion, a vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Authorization be, and the same is hereby, approved by unanimous vote. ORDER APPROVING:
ACTION RE: ORDER ESTABLISHING RULES FOR TRADINGHOUSE LAKE/PARK
On this the 31 day of March, 2015, came on for consideration the matter of Discussion and/ or Action re: Order Establishing Rules for Tradinghouse Lake/ Park. After discussion, Judge Felton made a motion to approve and it was seconded simultaneously by Commissioner Jones and Commissioner Perry. After further discussion, a vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and
Commissioner Perry. It is ordered by the Court that said Authorization be, and the same is hereby, approved by unanimous vote. AN ORDER OF THE COMMISSIONERS COURT OF MCLENNAN COUNTY, TEXAS PROVIDING FOR PARK RULES TO BE FOLLOWED BY ALL USERS OF TRADINGHOUSE LAKE PARK; SETTING FORTH ENFORCEMENT PROVISIONS INCLUDING EJECTION FROM PARK AND SUSPENSION OF PARK USAGE; SETTING FORTH A SEVERABILITY CLAUSE AND ESTABLISHING AN EFFECTIVE DATE
To protect its Tradinghouse Lake Park and the enjoyment of said Park by the public, the Commissioners Court finds it necessary and proper to establish rules for use of the Park. Thus, in accordance with its authority under Sections 331. 007 and 331. 005 of the Local Government Code, and by virtue of the County' s control over said Park, the Commissioner' s Court hereby chooses to enact park rules to govern use of the Tradinghouse Lake Park, which is made up of Parks, 1, 2, 3, 4 & 5. Additional rules may be adopted in the future, and some of those rules may be with regard to specific Park properties. However the following rules apply to all Park properties.
NOW, THEREFORE, BE IT ORDERED BY THE COMMISSIONERS COURT OF MCLENNAN COUNTY, TEXAS THAT:
The following Park Rules are adopted for all portions of Tradinghouse Lake Park:
1) To protect our park from erosion and damage, do not' use dirt bikes or all-terrain vehicles in the park*; 2) For everyone' s safety, do not use glass containers in the park; 3) No littering or dumping; 4) Do not cut standing trees for firewood; 5) The park is designated for recreational use, do not operate sales or other business
pursuits*; 6) No loud music; 7) Minors under 14 years old must be accompanied by a responsible adult; 8) No fires in other than designated fire pits or enclosed grills or stoves; 9) No hunting and No discharge of firearms of any kind; 10) No archery*; 11) No fireworks*; 12) Unless in the immediate control of the owner, dogs must be on a leash or otherwise secured. DO NOT allow dogs to roam the Park; 13) Speed Limit on Park Roads is 10 mph; 14) Except for purposes of parking, vehicles must stay on Park Roads. Do Not block a Park Road or a boat ramp.
Unless part of a County-sanctioned special event.
PASSED this , 3Isfday of (11F- R.CH, 2015.
Scott M. Felton, County Judge
Attest:
714 - 4/ ^ L MAR 31 2015 Deputy County Cl JA"ANDYHARWELL, McLennan County, Texas By: KE.L.y FULLBRIAI. T DEPUTY AGENDA: MARCH 31, 2015
III. CONSIDERATION OF, AND/ OR ACTION ON, THE FOLLOWING:
E. REGARDING COUNTY PROPERTY and/ or CONSTRUCTION PROJECTS: Renovation, Repair, Indemnification Regarding Cleaning/ Maintenance Projects; Space Allocations/ Furnishings/ Equipment/ Architectural Services/ Invoices/ Approval of Pay Applications/ Change Orders/ Contracts/ Lease Agreements/ Certifications of Substantial Completion/ Authorizations Regarding Sale/ Lease/ Acquisition or Property
1. Authorization re: Justice of the Peace, Precinct 1 Deferred Place 1 Office Update Requests
CD- 326, 10: 21 ORDER DEFERRING:
AUTHORIZATION RE: JUSTICE OF THE PEACE, PRECINCT 1 PLACE 1 OFFICE UPDATE REOUESTS
On this the 31 day of March, 2015, came on for consideration the matter of Authorization re: Justice of the Peace, Precinct 1 Place 1 Office Update Requests. After discussion, Commissioner
Jones made a motion to defer and it was seconded by Commissioner Gibson. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Authorization be, and the same is hereby, deferred by unanimous vote. The Court went to G. 1. b. re: Road & Bridge, Precinct 4 Budget Amendment. AGENDA: MARCH 31, 2015
III. CONSIDERATION OF, AND/ OR ACTION ON, THE FOLLOWING:
G. REGARDING THE COUNTY BUDGET: Amendments/ Requests for Amendments and related Certification ofAdditional Revenue, ifapplicable/ Expenditure Requests, Other Budgetary Requests
1. Regarding the FY 15 Budget:
a. Budget Updates/ Status Reports from None County Auditor, as necessary
b. Road & Bridge, Precinct 4 Approved
c. Visiting Courtroom Approved See after H.1.)
CD-326, 10: 25 ORDER APPROVING FY 15 BUDGET AMENDMENT:
ROAD & BRIDGE, PRECINCT 4
On this the 31 day of March, 2015, came on for consideration the matter Regarding the FY 15 Budget: Road & Bridge, Precinct 4. After discussion, Commissioner Perry made a motion to approve the budget amendment and it was seconded by Commissioner Jones. After further discussion, a vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that the FY 2015 Budget Amendment be, and the same is hereby, approved by unanimous vote. BUDGET AMENDMENT REQUEST
McLennan County Commissioners Court McLennan County Courthouse Waco, Texas 76701
Re: Budget Amendment for: Fund 001( General Fund)
Gentlemen:
I hereby request the following budget amendment for the fiscal year ending 09/30115:
REQUESTED INCREASE(e)
Sub- Requested Fund Fuwvon Fuse Dept() * opt Nana Dt e i(Acd9) Account Description Current Budget Increase Amended Budget 001 25 59 3840 R88 4 601111 Other Services end Charges 13,868 51, 900 65,788
Total Increases 51, 900
REQUESTED DECREASE(e)
Sub- Requested Fund Fu orlon Fund Dept() Dept Name 0tQeet( ANUS Account Description Current Budget Decrease Amended Budget 001 25 69 3840 RSB 4 999999 Contingences 239,785 51, 900 187,885
Total Decreases 51, 900
BUDGET AMENDMENT JUSTIFICATION:
This budget amendment Is requested In regards to the 8peeglevtlle Road safety and widening Improvements for a study to be completed by Walker Partnere.
Approved by Respectfully Submitted Approved as to form Commissioners Court Requester: County Auditor County Judge Walker Partners ENGINEERS• SURVEYORS
PROPOSAL
To: McLennan County Attn: Commissioner Ben Perry From: George E. ° Jed" Walker, Jr., P.E.
Project Name: Speegleville Road Safety& Widening Improvements Project No.: 1- 02518
Re: Proposal
Date: March 13, 2015
Xc: Steve Hendrick, P.E. Luke Lammed, P.E. Clark W. Gauer, P.E.
SPEEGLEVILLE ROAD SAFETY & WIDENING IMPROVEMENTS
Walker Partners, LLC ( Engineer) appreciates this opportunity to submit this Proposal to provide professional civil engineering services to McLennan County ( Owner) in connection with the Speegleville Road Safety& Widening Improvements ( Project). Based upon our initial meetings, we understand that Owner intends to have a Study completed on Speegleville Road to evaluate the existing level of service and safety of the roadway; analyze alternatives for safety improvements; analyze alternatives for widening the roadway and providing paved shoulders; analyze various pavement sections and roadway construction methods based upon historical soils information; analyze the horizontal and vertical curvature for adequate site distances and safety; analyze the existing drainage structures ( to exclude bridges) and asses the condition and conveyance capacity of each structure; analyze traffic control options during construction; and provide a construction cost estimate for the recommended alternative for this Project.
The scope of services, schedule, and associated fees that Walker Partners proposes to provide for this Project are outlined below:
1. 00 SCOPE OF SERVICES
1. 01 ENGINEER' S BASIC SERVICES
A. Study and Report Phase 1. Consult with Owner to define and clarify Owner's requirements for the Project and available data. 2. Identify and evaluate alternative solutions available to the County and, after consultation with the County, recommend those solutions which in Engineer's judgment meet requirements for the Project. 5. Prepare a report which will, as appropriate, contain schematic layouts, cross- sections, sketches, and conceptual design criteria with appropriate exhibits to indicate the agreed-to requirements, considerations involved, and those alternate solutions available. For each recommended solution Engineer will provide the following, which will be separately itemized: opinion of probable
www.walkorpartners. com TOPE Registration No. 8053 I TBPLS Registration No. 10032500 G 1Prolecls11. 025191CorrlProposal Information11- 0251 8- Proposal-3-13. 15 docx i
2- March 24, 2015
Construction Cost; proposed allowances for contingencies; a summary of allowances for other Items and services included within the definition of Total Project Costs. 6. Perform or provide the following additional Study and Report Phase tasks or deliverables: Population projections and proposed traffic count projections for the area through 2040 Construction Sequencing/ Traffic Control Plans Traffic Counts to determine Average Daily Trips( ADT) 7. Furnish three review copies of the Report and any other deliverables and review with the County. 8. Revise the Report and any other deliverables in response to County's comments, as appropriate, and furnish three copies of the revised Report and any other deliverables to the County.
2. 00 SCHEDULE FOR SERVICES Walker Partners acknowledges the importance to the Owner of the project schedule and agrees to put forth its best professional efforts to perform its services under this proposal in a manner consistent with that schedule. The Owner understands, however, that Walker Partners' performance must be governed by sound professional practices. If requested, Walker Partners would be pleased to develop a project schedule outlining each of the items included previously described in the scope of services.
3. 00 FEES For the ENGINEERING SERVICES, outlined above, the Owner agrees to pay Walker Partners a lump sum fee of Fifty- One Thousand, Nine Hundred Dollars($ 51, 900.00) to be invoiced monthly at a percentage of the work completed.
Below is an itemized breakdown of the proposed fees:
Phase No. Description Lump Sum Fee 20 Study& Report Phase 47,800.00 21 Traffic Count( by Subconsultant) 4,100.00
TOTAL LUMP SUM FEE 51, 900.00
4.00 EXCLUSIONS
The following items are excluded from this proposal. If there are questions about any other services not listed here, they shall be clarified prior to approval and acceptance of this proposal. 4.01 The proposed engineering services do not include the following: Environmental Investigation Wetlands determination and permitting Determination of any listed endangered or threatened species Geotechnical Investigation
Bridge inspection and structural analysis 3- March 24, 2015
5. 00 ACCEPTANCE OF PROPOSAL
If the Scope of Services, Schedule, and Fees outlined herein are acceptable to McLennan County Owner), please sign below to authorize the Work.
OWNER: McLENNANyyCOUNTY
I BY: ,... G2 GeCJ(// Signature
SCDn KY) . F L icrJ Printed Name
TITLE: WUNl l_ L) VDG-E
Zt- DATE SIGNED: 1 X5
fitm MAR 31 2015
JA"ANDY HARWELL, COUfltyQI@t Mclennan Carob, lea BY KELLY FULLBRIGHT.DEPUYY ORDER RECESSING SPECIAL SESSION
On this the 31 day of March, 2015, at 10: 29 o' clock a. m., the County Judge Scott M. Felton announced that this meeting of March 31, 2015 stands in recess for 10 minutes.
ORDER RECONVENING SPECIAL SESSION
On this the 31 day of March, 2015 at 10: 42 o' clock a. m., the Court reconvened in Special Session; present and presiding the County Judge Scott M. Felton and Commissioners Kelly Snell, Lester Gibson, Will Jones and Ben Perry and the Clerk thereof being in attendance, the following proceedings were had and done to- wit: AGENDA: MARCH 31, 2015
III. CONSIDERATION OF, AND/ OR ACTION ON, THE FOLLOWING:
I. HEART O' TEXAS FAIR/ EXTRACO EVENTS CENTER: Authorizations re: Contracts/ Professional Services/ Lease/ Rental Agreements/ Contract Addendums/ Change Orders/ Extensions; Property Transactions/ Deeds, Insurances, Surveys/ Proposals/ HOT Fair, Equipment/ Supplies; Authorizations re: Purchases, Plan& Specifications, Construction, Operations, Pay Apps, Bids/ RFP' s; Repairs/ Renovations, Expenditure Authorizations, related matters
1. Regarding the Moisture Intrusion/ Exterior Envelope Renovations/ Repairs to the Extraco Events Center:
a. Structural Engineering Services— Winton Engineering: Authorization of Change Orders/ Payment Requests, Acceptance of Reports, Updates, related matters
1) Authorization of Invoice# 6215 ( re: Services through Approved February 28, 2015)
b. ARC Roofing Agreement: Authorization of Change Orders/ None Work Orders/ Additional Services/ Addendums, Updates, related matters
CD-326, 10: 42 ORDER APPROVING:
AUTHORIZATION OF INVOICE# 6215 RE: SERVICES THROUGH FEBRUARY 28, 2015)
On this the 31 day of March, 2015, came on for consideration the matter of Authorization of
Invoice # 6215 ( re: Services through February 28, 2015). After discussion, Commissioner Jones made a motion to approve the payment of the Invoice to Winton Engineering and it was seconded by Commissioner Perry. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Authorization be, and the same is hereby, approved by unanimous vote. liWinton Inc. Invoice Engineering, Received P.O. Box 20084 DATE INVOICE NO Waco, TX 76702-0084 MAR 2 5 2615 TBPE Firm No. F- 282 2/ 28/ 2015 6215 iICLefte1eil CountjJudge
BILL TO
McLennan County P. O. Box 1728 Waco, Texas 76703
TERMS WE PROJECT NO.
Net 30 2013-015.01 Extraco Remediation/ Repairs
ITEM DESCRIPTION AMOUNT
Extraco Events Center- Exterior Building Envelope Renovations Services through February 28, 2015
Fees for Basic Services=$ 21, 500.00 Preliminary Design=$ 3,225.00 Design Development=$ 3,225.00 Construction Documents=$ 9,675.00 Bidding& Negotiation=$ 1, 075.00 Construction Administration=$ 4,300.00
Total Basic Fees Earned to Date=$ 18,920.00 Preliminary Design=$ 3,225.00( 100%) Design Development=$ 3,225.00( 100%) Construction Documents=$ 9,675.00( 100%) Bidding& Negotiation=$ 1, 075.00( 100%) Construction Administration=$ 1, 720.00($ 4,300.00 x 40%)
Previous Billings=$ 17, 630.00
E- PS PROFESSIONAL ENGINEERING SERVICES 1, 290.00
APPROVED BY COMMISSIONERS COURT THIS _ D Y OF MAZCN'20 I
2/. ocx rtY, x bc
We Appreciate' Your(Business! PLEASE PAY $1, 290.00
If you have any questions regarding this invoice, please feel free tot usNA# 48715-7281r [email protected].
JA"ANDY HARWELL,Coulltytc McLennan County, 16xas By_LELLy FULLa IGHTDEPUTY AGENDA: MARCH 31, 2015
III. CONSIDERATION OF, AND/ OR ACTION ON, THE FOLLOWING:
L. CONSENT AGENDA ITEMS:
1. Reading/Approval ofPrevious Meeting Minutes; Acceptance of Amendments/ Approved Supplements/ Corrections; Recording into the Court Minutes of Previously Approved Documents, Items Not Requiring Court Action, HB 914 Conflict Disclosure Statements, as applicable
2. Financial Obligations ofMcLennan County:
a. Authorization for County Treasurer to Pay County Checks/ Wire/ Pulled Electronic Transfers Issued Since Last Authorization
b. County Treasurer: Interest/ Investment Reports/ Authorizations/ None Recording of McLennan County Investment Policy/ Acknowledgment Forms/ Pooled Cash Account Balance Reports
3. Human Resources/ Salary Matters: Benefits/ Status Forms/ Revisions to Salary Schedules; Authorizations Regarding Human Resources Issues/ Revisions to Human Resources Policies; Compensation/ Classification Issues/ Personnel Reviews/ Reclassifications/ Administrative Guidelines; Consultant Reports/ Recommendations, Job Descriptions/ Postings
a. County Sheriff Approved
4. Authorizations/ Ratflcations Re: RFPs / RFQ' s/ Bids/ Advertisements/ Publications/ Public Notices/ Sole Source Determinations/ Surplus/ Scrap Property Determinations/ Recording ofLegal Notifications
a. Authorization of Advertisements for RFQs/ Bids/ RFP' s/ Public Notices None
5. Travel and/or Education Requests/ Ratifications:
a. Justice of the Peace, Precinct 5 Approved
6. Acceptance/ Non Acceptance of Officials/ County Department Head/ Staff/ Organization Reports/ Updates; Policy Recommendations; Reports relative to County Contracts/ Agreements/ Programs; Recording ofEducational or Insurance Certificates/ Awards/ Bonds/ Recording of Conflict Disclosure Statements, Presentations to the Court
a. Juvenile Probation: Monthly Activity Reports, February 2015 Pulled
b. County Auditor: Comprehensive Annual Financial Report( CAFR), Pulled Fiscal Year 2014
c. Criminal Justice Program Analyst: Report regarding Mental Health Court Pulled Program 7. Commissioners Court, discussion on, consideration ofand/ or Action on:
a. Ratification of Purchase/ Designation of Authorized Purchaser: None
b. Regarding the McLennan County Burn Ban:
1) Authorization re: Burn Ban in the Unincorporated Areas Remains Lifted
2) Authorization of Red Flag Warning Burn Ban Order and Revised Burn Pulled Ban Rules
c. Selection/ Designation of Public Members for the Salary Grievance Committee Information Only re: FY 16 Budget
d. Regarding the Establishment of Regulatory Traffic Signs of Bode Road and Fuller Hill Road in Precinct 3:
1) Public Hearing on Proposed Regulatory Traffic Signs Pulled
2) Consideration and/ or Action to Establish Regulatory Traffic Signs on Pulled Bode Road and Fuller Road in Precinct 3
e. Discussion and/ or Action regarding the Jury Pay Donation List Pulled
8. McLennan County Subdivision Regulations:
a. Approval of Final Plat of" Levi Hill Subdivision, Lot 3, Block 1" to Approved McLennan County, Texas Precinct 1
b. Approval of Final Plat of" Heritage Ridge Estates, Lot 4, Block 2" to Approved McLennan County, Texas Precinct 3
CD- 326, 10: 44 ORDER APPROVING CONSENT AGENDA ITEMS
On this 31 day of March, 2015, came on for consideration the matter of reviewing and approving the
Consent Agenda Items. Judge Felton stated that we need to pull items L. 2. a., L. 6. a., L. 6. b., L. 7. b. 2,
L. 7. d. 1 and 2 and L. 7. e. Commissioner Jones made a motion to approve the consent agenda items with the exception of those pulls ( L. 2. a., L. 6. a., L. 6. b., L. 7. b. 2, L. 7. d. 1 and 2 and L. 7. e.) and it was seconded by Commissioner Perry. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Consent Agenda Items be, and the same are hereby, approved by unanimous vote. Recording of Authorization of Interlocal Cooperation Agreement: City of Waco, Waco Independent School District, and McLennan County Fair, Inc. ( re: Fairground Study) approved by Order on March 3, 2015 and recorded on Page 107 of these minutes.
MEM
MAR 1 9 2015 ARcLENNAN Co JUDGE
p(;( VE0 BY cOMMiS COUff THIS 3 DAY OF9efOVETlk
cdaWkI5R" STATE OF TEXAS
COUNTY OF McLENNAN
INTERLOCAL COOPERATION AGREEMENT
This Interlocal Cooperation Agreement (" Agreement") is made and entered into by and between the City of Waco, Texas (" City"), the Waco Independent School District WISD"), and McLennan County (" County"), acting by and through their authorized representatives. McLennan County Fair, Inc. (" Fair"), which is the nonprofit that operates the Extraco Events Center, is also joining in the execution of this agreement. These entities will be jointly referred to as " Parties."
RECITALS
Whereas, City, WISD and County each own or control properties in the area bounded by Bosque Blvd, Lake Air Drive, Cobbs Drive and North New Road (" Property"); and
Whereas, McLennan County Fair, Inc., a nonprofit organization, operates the Extraco Events Center located on property owned and/ or controlled by the County within said Property; and
Whereas, all of the entities are interested in obtaining an area master plan for said Property,
NOW, THEREFORE, pursuant to Chapter 791, Texas Government Code, Chapter 271, Texas Local Government Code and as otherwise authorized and permitted by the laws of the State of Texas, for and in consideration of the covenants, conditions and undertakings hereinafter described, and the benefits to accrue to the citizens of the Parties, and subject to each and every term and condition of this Agreement, the Parties contract, covenant and agree as follows:
ARTICLE 1
Findings and Declarations
1. 1 Recitals. The recitals hereinabove set forth are incorporated herein for all purposes and are found by the City of Waco, Waco Independent School District, McLennan County and McLennan County Fair, Inc., to be true and correct. It is further found and determined that the City of Waco, Waco Independent School District, McLennan County, and McLennan County Fair, Inc., have authorized and approved execution of this Agreement.
1. 2 Agreement Enforcement. It is the declared and stated intent of the Parties that the terms, conditions and provisions of this Agreement may be enforced by each of the Parties, jointly or independently, either at law or in equity, and the Parties shall be deemed to have waived any claim or right that is inconsistent with this Agreement
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 1 of 10 City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc. and shall be estopped from challenging any term, provision or condition hereof, unless a Party breaches this Agreement or as provided elsewhere in this Agreement.
ARTICLE 2
Master Plan for Fairgrounds Area
2. 1 Study Committee. The Parties hereby agree to create a Study Committee to work with selected professional service provider on the area master plan for the Property, which may be general described as the Fairgrounds Area. A map of the area is attached as Exhibit A. The Study Committee shall include the following persons:
2. 1. 1 Waco Mayor Malcolm Duncan, Jr., or his designee;
2. 1. 2 County Judge Scott Felton, who will serve as the chair person, or his designee;
2. 1. 3 WISD Superintendent Dr. Bonnie Cain, or her designee; and
2. 1. 4 McLennan County Fair, Inc., general manager Wes Allison. 2. 2 Designees. Each Party shall send notice to the other entities of the persons who may serve as designees.
2. 3 Meetings of Study Committee. Meetings of the Study Committee shall only be conducted if the representatives ( or designee of the representatives) from the City, the County, and WISD are present. While the Study Committee will make certain limited decisions on the conduct of the study and work with Populous, such decisions do not bind the governing bodies of the Parties. 2. 4 Project Teams. As necessary to complete the tasks associated with this Agreement, the Parties may create teams from staff and personnel employed by the Parties to perform specified tasks. Each Party shall be responsible for paying all salaries and benefits for its staff and employees who serve on a team.
2. 5 Project Administration. The Fair is designated as the administrator for the Master Plan process and will be the Party to execute the contract with the selected professional service provider Populous.
2. 6 Professional Service Provider -- Populous.
2. 6. 1 A contract is being negotiated with Populous to create an area master plan for the property generally bounded by Bosque Blvd, Lake Air Drive, Cobbs Drive, and North New Road for a fee of$ 18, 600. 00. The Fair will execute the contract with Populous and be responsible for making payments to Populous. 2. 6. 1. 1 The agreement with Populous will provide that each party has a right to use the documents, maps, and other deliverables produced by Populous without any additional permissions or payment of any additional fees.
2. 6. 1. 2 The agreement with Populous shall provide that all written communications between Populous and the Parties shall be to the Party representative listed in Section 5. 2 below. Communications that involve meetings shall be with the Study Committee with at least one member from each Party present.
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 2 of 10 City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc. 2. 6. 1. 3 Any deliverables, including, but not limited to, any draft reports shall be delivered to the Parties as provided in Sections 5. 1 and 5. 2. Populous shall be required to transmit the deliverables in a manner that will result in receipt by the Parties at approximately the same time. 2. 6. 2 Each entity is responsible for paying no more than the following amounts for the area master plan:
2. 6. 2. 1 McLennan County— $6, 200. 00;
2. 6. 2. 2 City of Waco -- $ 6, 200. 00; and
2. 6.2. 3 WISD -- $ 6, 200.00.
2. 6. 3 Within thirty ( 30) days of executing this agreement, the City, WISD, and County shall pay to the Fair their share of the fee for Populous. The Fair will be responsible for paying any amount in excess of$ 18, 600.00 listed in Section 2. 5. 2. If the Fair does not make timely payments to Populous, which results in any interest charges or late fees, the Fair will be responsible for paying those interest charges or late fees.
2. 6. 3. 1 The Fair agrees to make all records related to this project, the funding paid by the other Parties for the study, and the payments to Populous available to the other Parties for audit and review. The Party wishing to review such records shall give written notice to the Fair, which shall
make the records available at the Fair offices within ten ( 10) days, unless the Parties agree to another arrangement for accessing the records. The right to review such records shall survive the termination
of this agreement or the completion of the master plan ( whichever event occurs last) for a period of five (5) years.
2. 6.4 Each Party shall be responsible for providing information and documents to show which properties it owns or controls if requested by Populous. Each Party will cooperate in producing other documents and information that Populous may request for the study. 2. 6. 5 This agreement is for a cooperative study and development of a proposed master plan. Any decisions or actions by the Study Committee are not binding on the governing body of the Party. Any proposed master plan must be approved by the governing body of each Party.
ARTICLE 3 Termination and Default Remedies
3. 1 Material Breach. A Party may terminate this Agreement for a material breach of the Agreement by another Party by giving notice to the breaching Party. If the Party receiving notice of breach fails to cure the defect or condition causing default within the thirty (30) day of receipt of the notice, a meeting of the Parties shall be scheduled within fourteen ( 14) days of the end of the thirty ( 30) day cure period to discuss the breach and the possible resolution of the breach situation. After that meeting, the
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 3 of 10 City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc Party that gave notice of the breach shall give written notice within thirty (30) days to all of the other Parties to this Agreement on whether it wishes to terminate the agreement because of the material breach. No waiver or waivers of any breach or default by any Party to this Agreement of any term, covenant, conditions, or liability hereunder, or of performance by another Party of any duty or obligation hereunder, shall be deemed or construed to be a waiver of subsequent breaches or defaults of any kind under any circumstances. 3. 2 Non Appropriation Cause. As required by State law, and notwithstanding any other provision of this Agreement, a Party may terminate this agreement at the end of any fiscal year in the event that that Party' s governing body fails to appropriate funds for the purposes of this Agreement.
3. 3 Force Majeure. No Party shall be liable for its failure to perform its obligations under this Agreement if performance is made impractical, abnormally difficult, or abnormally costly, as a result of any unforeseen occurrence beyond its reasonable control. The Party invoking this Force Majeure clause shall notify the other Party immediately by verbal communication and in writing by certified mail of the nature and extent of the contingency within ten ( 10) working days after its occurrence. If the circumstances constituting a Force Majeure persist for a continuous period of thirty 30) days or more, the Party seeking performance may terminate the Agreement by giving the other Party ten ( 10) days' notice of its intent to terminate the Agreement. If the other Party is still unable to perform after receiving said notice, the Agreement shall terminate without the necessity of further action by either Party.
ARTICLE 4
Dispute Resolution
4. 1 Mediation Required. The Parties agree that prior to filing a lawsuit or an administrative complaint with a regulatory agency seeking compensation or injunctive relief against any Party to this Agreement, the Party will agree to submit the disputed matter to non- binding mediation. Venue of such mediation, as well as any litigation, shall be in McLennan County, Texas.
ARTICLE 5
Notices
5. 1 All notices, requests, consents, waivers and other communications required or permitted to be given hereunder shall be in writing and shall be deemed to have been given:
5. 1. 1 If transmitted by facsimile, upon acknowledgment of receipt thereof in writing by facsimile or otherwise; 5. 1. 2 If personally delivered, upon delivery or refusal of delivery; 5. 1. 3 If mailed by registered or certified United States mail, return receipt requested, postage prepaid, upon delivery or refusal of delivery; or
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 4 of 10 City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc 5. 1. 4 If sent by a nationally recognized overnight delivery service, upon delivery or refusal of delivery. 5. 2 Unless changed by giving notice as provided in this Article, all notices, consents, waivers or other communications required or permitted to be given hereunder shall be addressed to the respective Party to whom such notice, consent, waiver or other communication relates at the following addresses:
To McLennan County: Honorable Scott M. Felton County Judge 501 Washington Waco, TX 76701 Email: dustin.chapman@co. mclennan. tx.us Fax: ( 254) 757- 5196
To the City of Waco: Dale A. Fisseler, P. E. City Manager P. O. Box 2570 Waco, Texas 76702- 2570 Email: DaleF @ci. waco.tx. us Fax: ( 254) 750- 5880
To Waco Independent School District: Dr. Bonny Cain Superintendent Waco ISD Administration Building 501 Franklin Avenue Waco, Texas 76701 Email: [email protected] Fax: ( 254)
To McLennan County Fair, Inc.: Wes Allison General Manager 4601 Bosque Blvd Waco, Texas 76710 Email: Wes @hotfair.com Fax: ( 254)
ARTICLE 6 Miscellaneous
6. 1 No Waiver. Nothing in this Agreement shall be deemed to waive, modify or amend any legal defense available at law or in equity to any of the Parties nor to create any
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 5 of 10 City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc legal rights or claim on behalf of any third party. No Party waives, modifies, or alters to any extent whatsoever the availability of the defense of governmental immunity under the laws of the State of Texas or the United States.
6. 2 Third Party Beneficiaries. Except as expressly provided herein, nothing in this Agreement, express or implied, is intended to confer upon any person, other than the Parties, any rights, benefits, or remedies under or by reason of this Agreement.
6. 3 Indirect or Consequential Damages. Each Party' s liability to the Parties in contract or in tort under this agreement specifically excludes any and all indirect or consequential damages arising from the operation, maintenance, and management of project.
6. 4 Effective Date. This Agreement shall be in full force and effect as of the date the governing bodies of the Parties have authorized and approved this Agreement by an action adopted by each respective governing body. 6. 5 Entire Agreement. This Agreement and any Exhibits hereto embody the entire agreement and understanding of the Parties hereto and supersede any and all prior agreements, arrangements and understandings relating to the matters provided for herein. No amendment, waiver of compliance with any provision or condition hereof or consent pursuant to this Agreement shall be effective unless evidenced by an instrument in writing signed by the party against whom enforcement of any amendment, waiver or consent is sought. This Agreement may not be amended or modified except in writing executed by all Parties and authorized by their respective governing bodies.
6. 6 Exhibits. The Exhibits that are attached hereto are incorporated herein and made a part of this Contract. The Exhibits include: 6. 6. 1 Exhibit A: Map of Fairgrounds area, including property owned by City, County, WISD, and third parties.
6. 6. 2 Exhibit B: Agreement executed or to be executed with Populous
6. 7 Partial Invalidity. In the event any provision of this Agreement shall be held invalid or unenforceable by any court of competent jurisdiction, such holding shall not invalidate or render unenforceable any other provision hereof, but rather this entire Agreement will be construed as if not containing the particular invalid or unenforceable provision or provisions, and the rights and obligations of the Parties
shall be construed and enforced in accordance therewith. The Parties acknowledge that if any provision of this Agreement is determined to be invalid or unenforceable, it is their desire and intention that such provision be reformed and construed on such a manner that it will, to the maximum extent practicable, be deemed to be validated and
enforceable.
6. 8 Survival: Any provisions that by their terms survive the termination of this contract shall bind its legal representatives and successors as set forth herein.
6. 9 Gender and Number. Words of any gender used in this Agreement shall be held and construed to include any other gender, and words in the singular number shall be held to include the plural, unless the context otherwise requires.
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 6 of 10 City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc 6. 10 Article and Section Headings. The Article and Section headings contained herein are for convenience and reference and are not intended to define or limit the scope of any provision of this contract. 6. 11 Assignment. No Party hereto may assign its rights and obligations hereunder. 6. 12 Benefits: This Agreement shall bind, and the benefits thereof shall inure to the respective parties hereto, their legal representative and successors.
6. 13 Misspelled Words: Misspelling of one or more words in this contract shall not void this contract. Such misspelled words shall be read so as to have the meaning apparently intended by the Parties. 6. 14 Multiple Copies. This Agreement may be simultaneously executed in several counterparts, each of which shall be an original and all of which shall be considered fully executed as of the date when all Parties have executed an identical counterpart, notwithstanding that all signatures may not appear on the same counterpart.
OF W44 1L' THE CITY OF WACO, TEXAS// 1 r By: dy - / Dale A. Fisseler,' ., ity Manager TEXP`'
ATTEST
ih _'. ._i. 3I0`t Zo S Esmeralda Hudson, ity Secretary Date Signed
APPROVED AS TO FORM & LEGALITY:
00 god-mr \ et-4 64 a/et- Jennifer Richi:. ity Attorney
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 7 of 10 City of Waco, Waco Independent School Distnct, McLennan County& McLennan County Fair, Inc McLENNAN COUNTY TEXAS
1, •I%. BY: 1: Honorable Scott M. Felton, County Judge
ATTEST: By: J.A " Andy" HARWELL, County Clerk McLennan County, Texas
44.kaLA-103/3/ 5 County C erk/ Deputy County Clerk Date Signed
remainder ofpage left blank)
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 8 of 10 City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc WACO INDEPENDENT SCHOOL DISTRICT
BI : 4w Dr. Bonny Cain, uperintendent 1)- 4- It
ATTEST:
r Gooza Je5 5/4/ 15 Print Name Dated Signed
4 SANDRA GONZALES kit) Y U MY COMMISSION EXPIRES v, , '-' August 14, 2017 Print title /
remainder ofpage left blank)
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 9 of 10 City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc McLENNAN COUNT I • ' C.
BY 7 Wes Allison, e• neral Manager
ATTEST:
Mali n6U NA 055 I V J 5 Print Name Dated Signed
X& C. A - i a A *& f Print title
remainder ofpage left blank)
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) Page 10 of 10 City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc Exhibit A
Map of Fairgrounds area, including property owned by City, County, WISD, and third parties
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Agreement executed or to be executed with Populous
Master Plan for Property( Bosque, Lake Air, Cobbs, New Road) City of Waco, Waco Independent School District, McLennan County& McLennan County Fair, Inc. POPULOUS
March 4, 2015
Wes Allison Extraco Events Center President, Chief Executive Officer 4601 Bosque Blvd Waco, Texas 76710-4604 Via Email Wes(ohotfair corn
Extraco Events Center Area Master Plan Waco, Texas
Dear Wes It was good to talk with you earlier this week regarding the" District" surrounding the Extraco Events Center. Listed below are our qualifications and proposal to develop an area master plan for you and the City of Waco, McLennan County and the Waco Independent School Distnct.
Qualifications
Populous specializes in the planning and design of exposition parks, recreational, athletic facilities and related facilities. We have developed similar area plans for the Kentucky Fair and Exposition Center and the Calgary Stampede Many of our facilities share properties with adjacent recreational and athletic facilities. Its principals, Charles Smith AIA, NCARB, Todd Gralla, SDA, and David Forkner ASLA, have been responsible for the planning and design of over 230 exposition parks and related facilities in all 50 states in the US, seven provinces in Canada and in Mexico, Australia and the United Kingdom
Our principals are well known in the industry and are frequent speakers at conventions and conferences of organizations such as the International Association of Venue Managers( IAVM), the Urban Land Institute( ULI), and the International Association of Fairs and Expositions( IAFE) We are pleased to be the Architect-of-Record for the new stadium at Baylor University nearby.
The following is our approach to develop your area master plan The process used for your facility may be tailored to your specific conditions
Master Plan Process- Physical Analysis and Planning
Our project approach for this scope of the work is divided into three integrated phases
Phase 1 - Research and Analysis Phase 2- Development of Alternatives Phase 3- Final Master Plan Presentation
The tasks to be undertaken in each phase are outlined below.
The Terraces, Salle 174- C, Market Place Boulevard I • 1 865 694 5485 mlo @popuious.com
Knoxville, TN 37922. USA F • 1 865 694 5487 populous com Mr Wes Allison March 4, 2015 Extraco Events Center Page Two
PHASE 1 - RESEARCH AND ANALYSIS( Trip# 1)
Task 1 1 Project Initiation
A We will provide you with a list of items needed for our first meeting. We request that you send these items prior to our first work session.
B. We request that you establish a Study Committee with a Chairman
C. We will discuss goals and objectives with your study committee.
D David Forkner, ASLA, our Director of Planning, will meet in Waco for an intensive one to two day data collection and site analysis work session.
E We will evaluate all aspects of the proposed site, its surrounding areas and anticipated land uses.
F We will meet with you and the other organizations involved in order to discuss your goals and objectives.
J Review scope of work, schedule, contract, and final products with client
Task 1 2 Physical Site Analysis
A Prepare base map from the information you have available at a scale of 1"= 100' minimum) and identify significant site issues
Task 1 3 Develop opportunities and constraints diagrams based upon information obtained under Task 1 2. and review multipurpose layouts for various portions of the site
Task 1 4 We will develop a list of proposed facilities, called the facilities program
Task 1 5 Review meeting with the Study Committee to discuss findings to date.
PHASE 2 - DEVELOPMENT ALTERNATIVES( Trip# 2- if required)
Task 2 1 We will develop two or three alternative concepts showing major site and building enhancements and proposed land uses.
Task 2. 2 We will provide order of magnitude construction cost data for the alternatives
Task 2 3 Refine facilities programming
Task 2 4 Discuss new programs, new ideas, and alternative layouts for various uses and events.
Task 2. 5 Coordinate work session with the Study Committee in order to
A Review alternative concepts.
B. Select preferred concept or combination of concepts with input from the Study Committee Mr Wes Allison March 4, 2015 Extraco Events Center Page Three
PHASE 3 - FINAL MASTER PLAN& PRESENTATION( Trip# 3) Task 3. 1 Develop final full-color and mounted master plan showing proposed buildings and structures, roadways, service drives, walkways and landscape areas( scale 1"= 100')( minimum).
Task 3.2 Prepare an order of magnitude construction budget cost estimates to include demolition, renovation, relocations, new construction, testing, surveys, design fees, and contingencies for site infrastructure and buildings
Task 3.3 Review the refined concept plan and order of magnitude budget cost estimates with the Study Committee and associated organizations Task 3.4 Prepare all products for the final master plan and present those to the Study Committee and associated organizations. A brief written physical master planning report is included in our basic services.
Staff
The key Populous staff members who will work on your project are listed below
David Forkner, ASLA Principal Planner/Project Manager Charles Smith, AIA Principal Architect in Charge Bill Bourne Senior Architect Technician
Résumés for each of the staff members listed above are enclosed.
Schedule
We anticipate this master planning process will require between 20 and 30 days in order to complete after you authorize us to begin.
Planning Fee
The planning fee to complete the work specified above is Eighteen Thousand Six Hundred Dollars($ 18,600) including expenses A copy of our General Conditions to Letter Agreement Attachment A) is enclosed and is considered part of this contract
Payment Schedule
The client will be invoiced monthly according to the percentage of the work which has been completed POPULOUS
We certainly hope that you find our proposal acceptable. If so, please sign both copies and return one to us for our files and we will begin your project immediately.
Sincerely,
Charles D Smith, AIA, NCARB Senior Principal/Senior Architect
CDS/ egc
Enclosure( s)
ACCEPTS Y - 4
e60 a, itle 3 - / 6- / 6 Date POPULOUS'
ATTACHMENT A
Extraco Events Center Area MP Waco, Texas
GENERAL CONDITIONS TO LETTER AGREEMENT
1. PAYMENTS are payable to the Consultant within thirty ( 30) days from the date of invoice Invoices are sent out every month and the client will have ten( 10) days from receipt of the invoice in which to review the invoice for accuracy. After ten ( 10) working days from receipt of the invoice, said invoice will be deemed accurate. An interest charge of 2% over the prevailing Bank of Amenca prime interest rate or an interest rate in accordance with the statutes of the state where the project is located, whichever is greater, shall accrue on any unpaid balance not received thirty( 30) days following receipt of an invoice.
2. REIMBURSABLE EXPENSES. Unless noted otherwise, reimbursable expenses will include the following: transportation, lodging, and meals in connection with travel, long distance telephone calls, courier services and facsimile communications, telex, postage and delivery charges, reproduction costs; photographic production techniques, expense of renderings, models and mock- ups requested by the Owner, and automobile travel. All payments to be made by the Owner under this Agreement shall be increased by the addition of applicable Sales and Use Taxes, if any. All Reimbursable Expenses shall be invoiced at 1 15 times cost. Mileage charges for automobiles shall be at the prevailing rate established by the I R. S. Renderings, graphics and models prepared by outside sources will be reimbursed at actual cost, plus a 1. 15 times cost to cover coordination and administrative expenses
3. NO DEDUCTION shall be made from the Consultant's compensation on account of claims of negligent errors or omissions in performance of professional services by the Consultant, except pursuant to a judicial award or an award rendered in a proceeding in accordance with the Construction Industry Rules of the American Arbitration Association then obtaining. 4. LEGAL COSTS. The Owner shall reimburse the Consultant for all costs incurred in collection of unpaid accounts, including, without limitation, all reasonable attorney and legal expenses. 5. OWNER'S RESPONSIBILITIES. The Owner shall furnish such legal, accounting, and insurance counseling services as may be required for the Project to meet the Owner's needs and interests, and shall provide the Consultant with all existing information relating to the Project which the Consultant may request, including but not limited to, surveys, soils investigations, and program data. If the Owner becomes aware of any fault or defect in the Project or the Consultant's services, he shall promptly notify the Consultant. The Owner shall furnish required information or services as expeditiously as necessary for the orderly performance of the work
6. SEPARATE CONSULTANTS. If a firm or firms are separately engaged by the Owner to work under the general direction of the Consultant, the Consultant shall have no responsibility or liability for the performance or technical sufficiency of the services of such separately engaged firms.
7. COST ESTIMATES. As the Consultant has no control over construction costs or contractor's prices, any construction cost estimates are made on the basis of the Consultant's experience and judgment as a design professional; but it cannot and does not warrant or guarantee that contractor' s proposals, bids or costs will not vary from its estimates
The Ten-aces. Suite 174•C, Markel Place Boulevard T + 1 865 694 5485 [email protected]
Knoxville, TN 37922, USA F + 1 865 694 5487 populous corn Mr Wes Allison March 4, 2015 Extraco Events Center Page 2 of 3
8. PHOTOGRAPHY. The Consultant shall have the right to include photographic or artistic representations of the design of the Project among the Consultant's promotional and professional materials The Consultant shall be given reasonable access to the completed Project to make such representations. However, the Consultant's materials shall not include the Owner's confidential or proprietary information if the Owner has previously advised the Consultant in writing of the specific information considered by the Owner to be confidential or proprietary. The Owner shall provide professional credit for the Consultant in the Owner's promotional materials for the Project.
9. OWNERSHIP AND USE OF DOCUMENTS. The Drawings, Schedules and Specifications created for this Project shall become the property of the Owner upon full payment for Consultant' s services. Provided Owner is not in breach of its payment obligations, the Consultant acknowledges that McLennan County Fair, Inc., which is the nonprofit that operates the Extraco Events Center, the City of Waco, Texas (" City"), the Waco Independent School District ("WISD"), and McLennan County(" County") (together the" Permitted Users") shall have the right to use the documents without additional fee The Consultant shall be permitted to retain copies, including reproducible copies, of Drawings and Specifications for information and reference The Owner and Permitted Users acknowledge that circumstances, including the non- involvement of Consultant, the passage of time, or technological changes may make the use of these documents inappropriate in future situations. Any use of the documents other than that for which they were prepared under this Agreement shall be at the Owner's or Permitted Users' ( as the case may be) sole risk and without liability to the Consultant, and Owner and Permitted Users waive any claim against Consultant arising from such re-use of the documents for any purpose other than that for which they were prepared under this Agreement Nothing herein shall be construed as a limitation on Consultant's absolute right to re- use component design details, features and concepts on other projects, in other contexts or for other clients.
10. INSURANCE. The Consultant will effect and maintain insurance for protection from claims under Workmen's Compensation Acts, claims for damages because of bodily injury, including personal injury, sickness or disease, or death of employees or of any other person; and from claims for damages because of injury to or destruction of tangible property, including loss of use resulting therefrom. Prior to commencing work under this Agreement, the Consultant will furnish the Owner with Certificates of Insurance stating the coverages and limits of liability of the insurance that will be maintained for protection from claims arising out of the performance of professional services and caused by any negligent act, errors, or omissions for which the Consultant may be legally liable. The Consultant shall maintain the following amounts of insurance during the term of this Agreement Workmen' s Compensation, Statutory, Employer's Liability, $ 100,000, Commercial General Liability ( CSL) $ 1, 000,000; Automobile Liability ( CSL) $ 1, 000,000; Professional Liability,$ 1, 000, 000; Umbrella Liability, $ 2, 000, 000.
11. SUSPENSION OF WORK. If any invoice is outstanding for more than thirty ( 30) days from the date due, the Consultant shall have the right, in addition to any and all other rights provided, to refuse to render further services to the Owner and such act or acts shall not be deemed a breach of this Agreement. Continued performance and/or completion of work by the Consultant under this Agreement is contingent upon payment of fees by the Owner
12. TERMINATION OF AGREEMENT. This Agreement may be terminated by the Consultant upon seven days written notice should the Owner fail substantially to perform in accordance with its terms through no fault of the Consultant The Owner may terminate this Agreement upon not less than seven days' written notice to the Consultant for the Owner's convenience and without cause In the event of termination, the Consultant shall be compensated for all services performed to termination date, together with Reimbursable Expenses
Initials March 4, 2015 Mr. Wes Allison March 4, 2015 Extraco Events Center Page 3 of 3
13. DISPUTE RESOLUTION/ARBITRATION. Any controversy, claim or dispute ansing out of or relating to the interpretation, construction, or performance of this Agreement, or breach thereof, shall be referred to voluntary, nonbinding mediation to be conducted by a mutually acceptable mediator pnor to resorting to litigation
14. STANDARD OF CARE. Notwithstanding anything to the contrary within this Agreement, the standard of care for all professional services performed or furnished by the Consultant will be the care and skill ordinarily exercised under similar conditions by professional consultants practicing in the same field at the same time in the same or similar locality No other warranty, express or implied, is made or intended related to the services provided.
15. MISCELLANEOUS. Neither party may assign its interest in this Agreement to any other person without the express written consent of the other party This Agreement constitutes the complete and sole agreement between the parties with respect to the Project, and may be amended only by a wntten document signed by both parties, and shall be governed by the laws of the State of Texas The venue for any legal action shall be in McLennan County, Texas
Initials March 4, 2015 David has more than 30 years experience in planning and design of over 200 fairgrounds, equestrian complex, exhibition buildings, arenas and event centers. He has been the Principal In Charge, Senior Planner and Design/ Project Manager for these project types around the world. David is also a frequent lecturer at numerous international conventions including International Association of Fairs and Expositions, Canadian Association of Fairs and Expositions and the League of Agricultural and Equine Centers.
Recent Project Experience ll National Western Stock Show, Denver, Colorado Alaska State Fair, Palmer, Alaska 1 Eastern States Exposition( The Big E), West Spnngfield, Massachusetts
r Ohio Expo Center/ Ohio State Fair, Columbus, Ohio The Mallet Events Center and Arena, Levelland, Texas Utah State Fair, Salt Lake City, Utah David Forkner, ASLA Badlands Event Center, Dickinson, North Dakota Principal North Dakota State Fair, Minot, North Dakota Senior Planner Santa Fe Events Center, Santa Fe, New Mexico American Royal, Kansas City, Missouri South Carolina State Fair, Columbia, South Carolina
Education Fort Bend County Fair, Rosenberg. Texas Arkansas State Fair, Little Rock. Arkansas Master of Landscape Architecture, California State Fair/ Cal Expo, Sacramento, California University of Virginia Uinta Events Center, Evanston. Wyoming Palladian Studies, Vicenza, Italy Red River Exhibition Park, Winnipeg. Manitoba, Canada Master of Science in Planning, Lincoln County Fair and Rodeo, Capitan, New Mexico University of Tennessee Alachua County Fair and Events Complex, Gainesville, Florida Bachelor of Science in Agriculture, Nebraska State Fair Modeling Study, Lincoln, Nebraska University of Tennessee Praineland Park, Saskatoon, Saskatchewan, Canada
Registrations Curry County Fair and Events Center, Clovis, New Mexico
Landscape Architecture Tennessee Keeneland Thoroughbred Race Track, Lexington, Kentucky Florida State Fair, Tampa, Florida METRA Park- Montana Fair, Billings, Montana Memberships Champlain Valley Exposition, Essex Junction, Vermont American Society of Landscape Architects Oklahoma State Fair, Oklahoma City, Oklahoma Houston Livestock Show and Rodeo, Houston, Texas American Planning Association Arizona State Fair, Phoenix, Arizona Lychnos Society Eastern New Mexico State Fair, Roswell, New Mexico Western Fair, London, Ontario Affiliations Heart 0 Texas Fair and Rodeo, Waco, Texas International Association of Fairs and Medicine Hat Exhibition and Stampede. Medicine Hat, Alberta Expositions Charles County Fair, La Plata, Maryland North American Livestock& Rodeo
Managers Association Johnson County Fair, Buffalo, Wyoming San Antonio Livestock Show and Rodeo, San Antonio, Texas League of Agricultural and Equine Markham Fair, Markham, Ontario, Canada Centers Star of Texas Fair and Rodeo, Austin, Texas Rocky Mountain Association of Fairs Expo Montana/ Montana State Fair, Billings, Montana American Horse Council Buchanan County Agri-Business Expo Center, Saint Joseph, Missouri Canadian Association of Fairs and Tennessee State Fair, Nashville, Tennessee Exhibitions Calgary Exhibition and Stampede, Calgary, Alberta Charles has more than 35 years of experience in the design, programming r and master planning of mass attendance facilities including World' s Fairs, fairgrounds, exposition centers, multi-purpose arenas and equestrian centers in 50 states and 23 countries. He has participated in the master planning and design of two worlds fairs and two Olympic venue master plans. He has presented on topics related to master planning and design at meetings and fi conventions of the International Association of Fairs and Expositions ( IAFE), the n Canadian Association of Fairs & Expos ( CAFE), North American Livestock Show Rodeo Managers Association ( NALS& RMA), Royal Agricultural Society of the Commonwealth ( RASC), and other trade organizations. In 2008 Charlie was elected to the International Association of Fairs and Expositions ( IAFE) Board of Directors for a two-year term.
Relevant Project Experience American Royal Arena Complex, Kansas City. Missouri Alaska State Fair, Palmer, Alaska Charles Smith, AIA, NCARB Arizona Exhibition& State Fair, Phoenix, Arizona Senior Principal California State Fair, Sacramento, California Davis County Events Center Master Plan, Farmington, Utah Flathead County Fair, Kalispell, Montana Fort Bend County Fair, Rosenberg, Texas Gold Coast Showgrounds, Gold Coast, Australia Education Heart O' Texas Fair Master Plan, Waco, Texas Bachelor of Architecture, University of Tennessee North Dakota State Fair Grandstand, Minot, North Dakota European Study Program, of Venice, University Red River Exhibition Park( home of the Red River Ex), Winnipeg, Manitoba, Canada Italy Royal Highlands Agncultural Society of Scotland, Edinburgh, Scotland South Carolina State Fair, Columbia, South Carolina Registrations Western Fair, London, Ontario, Canada NCARB Certified Arkansas State Fair, Little Rock Arkansas
Registered Architect Alabama, Arkansas, Calgary Exhibition and Stampede, Calgary, Alberta, Canada
California, Colorado, Delaware, Florida, Georgia, Central Washington State Fair, Yakima, Washington Idaho, Kentucky, Massachusetts, Michigan, Royal Easter Show/ Sydney Olympic Facility, Sydney, New South Wales, Australia Georgia National Fair and Agricenter, Perry, Georgia" Minnesota, Mississi ppi, Missouri, Montana, Eastern States Exposition, West Springfield, Massachusetts Nevada. North Carolina, North Dakota. Ohio, Deschutes County Fair, Redmond, Oregon* Oklahoma, Pennsylvania, Puerto Rico, South Kentucky Fair and Exposition Center, Louisville, Kentucky* Carolina, South Dakota, Tennessee, Texas, South Carolina State Fair, Columbia, South Carolina Wisconsin, Wyoming Utah State Fair Park, Salt Lake City, Utah Volusia County Fair, Deland, Florida* Memberships Jackson-Teton County Fair, Jackson Hole, Wyoming IAFE Director-At-Large Lamer County Fairgrounds, Loveland, Colorado•
IAFE Board of Directors Maryland State Fair, Timonium, Maryland* MetraPark/ Montana Fair, Billings, Montana American Institute of Architects- Past President
ETAIA South Florida Fair, West Palm Beach, Florida* Dixie Classic Fair, Winston-Salem, North Carolina* University of Tennessee Chancellors Associates Oklahoma State Fair, Oklahoma City, Oklahoma University of Tennessee College of Architecture Ohio State Fair, Columbus, Ohio Board of Advisors Edmonton Northlands Park, Edmonton, Alberta, Canada International Association of Fairs and Expositions Expo Square, Tulsa, Oklahoma" North American Livestock and Rodeo Managers Florida State Fair, Tampa, Florida Association Houston Livestock Show& Rodeo, Houston, Texas League of Equestrian Centers Canadian National Exhibition( CNE), Toronto, Ontario, Canada American Horse Council Pima County Fair, Tucson, Arizona Canadian Association of Fairs and Exhibitions
Florida Fairs and Exhibitions Denotes previous professional experience while Senior Vice President and Director of Planning at Bullock Smith& Partners Urban Land Institute Royal Agricultural Society of the Commonwealth
l , POPULOUS' Since joining Populous, Bill has contributed to a variety of design efforts including his experience working on equestrian and fairground projects. His involvement in workshops with clients, programming, concept design, and documentation through construction administration gives Bill a well-rounded approach to the design process.
Growing up in St. Louis, Bill' s passion for community and culture is inspired by the city's diverse history of art, music, food and language. Through involvement in major renovations, Bill understands that each community has unique stories and traditions. These are strong inspiration for designing innovative environments that promote growth and create new memories. His involvement in fairgrounds and equestrian projects emphasizes his devotion to designing places for the z3 entire community, which not only can host a variety of entertainment events, but also promote youth leadership and education
Relevant Project Experience Bill Bourne, LEED®AP Senior Associate Senior Architect Alachua County Fairgrounds Master Plan, Gainesville, Florida Alaska State Fair Master Plan, Palmer, Alaska Technician Badlands Events Center, Dickinson, North Dakota Ben Link Farms, Branch, Louisiana Brother Fortune Equestrian Ranch Master Plan, Ordos, Inner Mongolia, China Education Buchanan County Agri-Business Expo Center, St. Joseph, Missouri Masters of Architecture, Calgary Stampede Agriculture Arena, Calgary, Alberta, Canada University of Kansas Chadron State College Rangeland Science Center and Rodeo Complex, Chadron, Nebraska Colorado State University Equine Teaching Hospital, Fort Collins, Colorado Registrations Curry County Fairgrounds Master Plan, Clovis, New Mexico LEED Accredited Professional Dodgers Ballpark Capital Projects Master Plan, Los, Angeles, California Eastern States Exposition Warm-Up Arena, West Spnngfield, MA Memberships Heart 0' Texas Fair and Rodeo, Waco, Texas Associate American Institute of Hohhot Meng Xi Le Equestrian Ranch Development, Hohhot, Inner Mongolia, China Architects Indiana State Fair Coliseum Renovation, Indianapolis, Indiana Board Member, Kansas City Artists Kansas Star Event and Equestrian Center, Mulvane, Kansas Coalition M& T Bank Stadium Club Level Improvements, Baltimore, Maryland Grupo Axe Capoeira Mallet Event Center& Arena, Levelland, Texas Marlins Park, Miami, Florida Mesa County Fairgrounds Improvements, Grand Junction, Colorado National Western Stock Show Master Plan, Denver, Colorado North Dakota State Fair Grandstand, Minot, North Dakota Ohio Expo Center Master Plan, Columbus, Ohio Oklahoma State Fair Master Plan, Oklahoma City, Oklahoma Pima County Fair Master Plan and Indoor Arena, Tucson, Arizona Porter County Fair Master Plan, Valparaiso, Indiana RBC Center Master Plan, Raleigh, North Carolina Red River Exhibition Park- Winnipeg, Manitoba, Canada Rodeo De Santa Fe Arena, Santa Fe, New Mexico San Antonio Livestock Show and Rodeo Master Plan, San Antonio, Texas South Carolina Equestrian Center Indoor Arena, Camden, South Carolina TD Amentrade Park, Omaha, Nebraska
University of South Florida Sun Dome Improvements Tampa, Florida Study, Y r Utah State Fair Master Plan, Salt Lake City, Utah Westworld of Scottsdale, Scottsdale, Arizona Xincunsha Equestrian Club, Chongming Island, Shanghai, China Fum MAR 31 2015 POPULOUS' JA."ANDYHAR NEU,,CountyOWE Mc ennen Count', Thee By, KELLY FULLBAIGH4' DEPUTY ORDER APPROVING PAYROLL STATUS FORM:
COUNTY SHERIFF
On this the 31 day of March, 2015, came on for consideration the matter of Payroll Status Form: County Sheriff. Commissioner Jones made a motion to approve and it was seconded by Commissioner Perry. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said
Payroll Status Form be, and the same is hereby, approved by unanimous vote. RECEIVED RECEIVED McLennan Texas MARAR 2 7 2015 County, MAR 2 66 2015 MCLENNANCO. PAYROLL STATUS FORM JUDGE COUNTY 201518 LAST NAME FIRST NAME MI EMPLOYEE ID NO. EFFECTIVE DATE
Flore6 ar1-in A O4$ 3e 4 ' / 3S ' / New Hire Promotion Reclassification El Lateral Move Separation from Other El Demotion Salary Adjustment El Merit Increase County Employment FULLTIME EMPLOYEES SALARY SCHEDULE FOR POSITION SOUGHT ACTUAL SALARY
EXISTING PROPOSED REVISION F' OM TO
Job Title I of G I Lk' Q I ' , _ G t eld i 'A Job Code Number 0 ` Og4 3 -'_ go Dg Department Name 6"ke_. A e- rN J e 6KIsif Position Number 143‘) la b 1.3b System S S J Grade 3 63 5 3 35201ao Monthly Amount gpb, 16 3. 06, 16 31 "[Qn6[, it 0 0 00 O o 0 0 Annual Amount L , t 6 1', 04' 42' 2' J1,j/ LL G- L, Salary Survey- Min 7/.f 9 7/-,, f FLSASTATUS Mid DATE OF HIRE Salary Survey- 3, / 7,/ f 3//,/ Exempt Non- Exempt Salary Survey- Max 3' 93 6 3 , y3 _ 1/ / n( 1/I HOURLY EMPLOYEES DEPARTMENT NAME HOURLY RATE The Commissioners' Court annually sets the standard rate for hourly employees. Commissioners' Court approval of this form is only necessary if the hourly pay rate stated exceeds the standard rate. Call the HR Dept for the standard rate. ACCOUNT CODING (For County Auditor' s Use) FUND COST CENTER OBJECT PROJECT MONTHLY SALARY PERCENTAGE
Total 100.00% APPROVALS (See Note 1)
DEPARTMENT HUMAN RESOURCES COUNTY AUDITOR COMMISSIONERS' COURT
A line item, budget transfer This proposed action Approved 13 is s not I hereby approve the above yjs is not Accepted required if approved by within the established guidelines Denied action. Commissioners' Court. of McLennan County.Y See attached, if required. Date i,A x' 6-. rMEIFPWIr- 1W X Note 1– Signature blanks should be marked N/ A if approval is not req ed for this action. No approval by the Commissioners' Court is required for actions affecting hourly employees, unless their hourly rate exceeds t,- fiscal year' s adopted standard hourly rate. Separations from employment require only the departments approval as to effective date
COMMENTS: BY: RECEIVED C' C a 56 i . I bi- A 431:. f r bM Dare fe.sHion
ib e-ld- bad- of a ccM- Lou ih MAR 2 5 2015 R d 311,Att, HUMAN RESOURCES Onginal– County Clerk Green– Treasurer Canary– Human Resources Department Goldenrod– Onginating Department k F MAR 31 209
JA"ANDYHARWEU,, CouMyQ(ajc McLennan Coe*, Y V. IIDBy.EPUY ORDER APPROVING TRAVEL AND EDUCATION REQUEST:
JUSTICE OF THE PEACE, PRECINCT 5
On this the 31 day of March, 2015, came on for consideration the matter of Travel and/ or Education
Requests/ Ratifications: Justice of the Peace, Precinct 5. Commissioner Jones made a motion to approve and it seconded by Commissioner Perry. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Travel Request be, and the same is hereby, approved by unanimous vote. i-R; .\_.\\ I: 1, i: Ix McLennan County, Texas k" 9 A. A) Out of County Travel Request Form
n. Department: 57 t" Pct. 5_
Conference/Training. 0 Xa S SE' S' h'C e C© u f 1 1* Ia, e e ' Te r Purpose: kQ (j r Acild1600 5Cit_00-1
Destination: L Lk I h mG 1 From Date: l 1` To Date: 7 / O S--
Traveling Emplppge,e)s. . r:ieViairmin gAorte/
Registration fee: 5U- per person
This request includes( please check all that pply): Lodging ( include rate below) Mileage Other. I Parking ( include rate below) Meal Reimbursement Other: l
Hotel room rate: per night Check if applicable. Conference/ Host Hotel rate exceeds County Travel Policy rate of 100 per night, request reimbursement of Conference/ Host Hotel rate
Hotel parking rate: self park rate per night Jparkmg rate is valet; self park is nc available Budget Fund Deptid Account Project I I I I I I
Additional Comments. Please include any other anticipated expenses with detailed amounts if possible) Examples include: tolls, taxi, rental car, airfare, airport parking, etc.)
Dep ment Authorization: Commissioners Court Approval: eaf APPROVED EN COMMISSIONERS COURT U.-g--" THIS 31 DAY OF/ MU/W- 20_6_ MAR 31 2015 JA.°ANDYHARWELL, Cou jy BY: KELLY FULLS DEPUTYEPUTY REMAINS LIFTED:
AUTHORIZATION RE: BURN BAN IN THE UNINCORPORATED AREAS RE: THE MCLENNAN COUNTY BURN BAN
On this the 31 day of March, 2015, came on for consideration the matter Regarding the
McLennan County Burn Ban: Authorization re: Burn Ban in the Unincorporated Areas. Commissioner Jones made a motion to keep the burn ban lifted and it seconded by and Commissioner Perry. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Authorizations re: Burn Ban in the Unincorporated Areas of
McLennan County be, and the same is hereby, approved unanimous vote. INFORMATION ONLY:
SELECTION/ DESIGNATION OF PUBLIC MEMBERS FOR THE SALARY GRIEVANCE COMMITTEE RE: FY16 BUDGET
On this the 31 day of March, 2015 came on for consideration the matter of Selection /
Designation of Public Members for the Salary Grievance Committee re: FY16 Budget. Information Only. Update on 3- 30- 15 on 9 Committee Members& 7 Alternates drawn for FY 16:
7 people have accepted: 4 people have declined: 5 people have not responded:
Note: These names were drawn in Commissioners Court on 3- 17- 15***
1. Ms. Judy Kroll, 15002 Riatta Rd., Woodway, TX 76712 Approved 2. Mr. Andre E. Watkins, 1812 Armstrong, Waco, TX 76704 3. Mr. Johnny Mankin, 916 Oak Road, McGregor, TX 76657 4. Mr. Phillip Tovar, 308 N. Old Temple Rd., Hewitt, TX 76643
5. Mr. James Earl Stewart, Jr., 6513 Serena Ln., Waco, TX 76712
6. Mr. Grant E. Carroll, 134 Meadowlark Ln., China Spring, TX 76633 Declined
7. Ms. Jerri Cunningham, 517 Sunset Oak, West, TX 76691 Approved
8. Ms. Adelaida" Della" Kone, 3424 Wingate Dr., Waco, TX 76706 Approved
9. Mr. Grant L. Martin, 10005 Stonington Circle, Woodway, TX 76712 Approved
1. Ms. Diane Brittain, 333 Old Mill Creek Dr., Waco, TX 76712 Declined
2. Mr. Henry R. Richardson, Jr., 2031 Rockbridge Rd., McGregor, TX 76657 Approved
3. Ms. Katherine Ditto- Reeves, 300 Telluride Dr., Waco, TX 76712 Approved
4. Ms. Kathy Bayer, 802 Dayton, Robinson, TX 76706 Declined
5. Mr. Mason Yarbrough, 1809 Mahailia Dr., Waco, TX 76705
6. Mr. Brill R. Stone, Sr., 313 E. Chapman Rd., Hewitt, TX 76643 Declined
7. Mr. Rusty Mitchell, 771 Radio Tower Rd., Waco, TX 76705 Approved
Rm MAR 31 2015
JA"ANDY HARWELL,COWIIyt Mclennan County,' tams By KELLY FULLS IGHT DEPUTY FINAL PLAT OF LEVI HILL SUBDIVISION, LOT 3, BLOCK 1" TO McLENNAN COUNTY, TEXAS PRECINCT 1
31St On this the day of March 2015 there came before the Commissioners Court the matter of approving the final plat of land being " LEVI HILL SUBDIVISION, LOT 3, BLOCK 1" to McLennan County, Texas according to the Plat of said addition submitted by Mitchell & Associates, Inc..
Upon motion being made by Commissioner Jones seconded by Commissioner Perry and duly passed, said subdivision plat was approved by the Court. Approval of the plat does not constitute any obligation on the part of the County for maintenance of any improvements.
APPROVED BY COMMISSIONERS COURT 20 . THIS DAY OF S± 1 Z, 2013 PcoJscts\ 15- 02- 5116 Ltvl PYM. M- MICwtZL WILL°. 0\ 13- D2- 0116a. 0 07/ 16/ 13 I
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ls Co, • ht uecn n Assmlx s Inc 2015 dkAl liltilrL yp $I1 mak PEAR 31 2015 JA."ANDY HAERW I, Qt@ s McLennan 8Y:_ffiaEIILL___aamDEPUTY FINAL PLAT OF HERITAGE RIDGE ESTATES, LOT 4, BLOCK 2" TO McLENNAN COUNTY,,TEXAS PRECINCT 3
31st On this the day of March 2015 there came before the Commissioners Court the matter of approving the final plat of land being" HERITAGE RIDGE ESTATES, LOT 4, BLOCK 2" to McLennan County, Texas according to the Plat of said addition submitted by Mitchell & Associates, Inc..
Upon motion being made by Commissioner Jones seconded by Commissioner Perry and duly passed, said subdivision plat was approved by the Court. Approval of the plat does not constitute any obligation on the part of the County for maintenance of any improvements.
APPROVED® Y COMMSSIONERS COURT THIS DAY OF20-1.2 I
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Copynghl 16tchdl& MSOoOlr:. Mc. 2015 u: T.' e• gQgQQgtr $Elst1gBatlplesa71tgt g1jjppII D MAR 31 2015 JA"ANDYHARWELL,Coumy{ McLennan County,Teoms BY: ELLY FUI,L tgb DEPUTY AGENDA: MARCH 31, 2015
III. CONSIDERATION OF, AND/OR ACTION ON, THE FOLLOWING:
L. CONSENT AGENDA ITEMS:
2. Financial Obligations ofMcLennan County:
a. Authorization for County Treasurer to Pay County Checks/ Wire/ Approved Electronic Transfers Issued Since Last Authorization See after M.9.)
6. Acceptance/ Non Acceptance ofOfficials/ County Department Head/ Staff/ Organization Reports/ Updates; Policy Recommendations; Reports relative to County Contracts/ Agreements/ Programs; Recording of Educational or Insurance Certificates/ Awards/ Bonds/ Recording of Conflict Disclosure Statements, Presentations to the Court
a. Juvenile Probation: Monthly Activity Reports, February 2015 Approved
b. County Auditor: Comprehensive Annual Financial Report( CAFR), Approved Fiscal Year 2014
c. Criminal Justice Program Analyst: Report regarding Mental Health Information Only Court Program See after M.8.)
7. Commissioners Court, discussion on, consideration of and/ or Action on:
b. Regarding the McLennan County Burn Ban:
2) Authorization of Red Flag Warning Burn Ban Order and Revised Approved Burn Ban Rules
d. Regarding the Establishment of Regulatory Traffic Signs of Bode Road and Fuller Hill Road in Precinct 3:
1) Public Hearing on Proposed Regulatory Traffic Signs Hearing Held
2) Consideration and/ or Action to Establish Regulatory Traffic Signs Approved on Bode Road and Fuller Road in Precinct 3
e. Discussion and/ or Action regarding the Jury Pay Donation List Approved
CD-326, 10: 45 The Court went to L. 6. a. re: Juvenile Probation: Monthly Activity Reports. ORDER ACCEPTING:
MONTHLY ACTIVITY REPORTS, FEBRUARY 2015 RE: JUVENILE PROBATION
On this the 31 day of March, 2015, came on for consideration the matter of Juvenile Probation: Monthly Activity Reports, February 2015. Commissioner Jones made a motion to approve the report for recording purposes and it was seconded simultaneously by Commissioner Perry and Commissioner Snell. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Reports be, and the same are hereby, accepted by unanimous vote. Ilol. m Cour JPD) Dab& TMs Y10201510:11 AM
From 02/ 01/ 2015 to 02/ 28/ 2015
Facility: BM Logue 3uvenile 3ustice Canter Facility ID: 1551001
Detention Activity Statistics Iotal 12W Qrdizat Number in Detention at Beginning of Period 23 23 0 Number Placed in Detention During Period 57 57 0 Number Released from Detention During Period 64 64 0
Number in Detention at Ending of Period 18 16 0 Number Unique Juveniles Detained During Period 79 79 0 Total Detention Days 622 day(s) Minimum Daily Population 15 Maximum Daily Population 25
Number of Days at Maximum 1 day(s) Average Daily Population 20
Breakout of Juveniles Placed In Detention
36 Male 0 American Indian or Alaskan Native 41 Non-Hispanic 8 Felonies
21 Female 0 Asian or Pacific Islander 16 Hispanic 36 Class A/ Class B Misdemeanors
30 Black 0 Unknown 1 Class C Misdemeanors
27 White 12 Status
0 Unknown
Breakout of Juveniles Released From Detention
Longest Length of Stay 139 day(s)
Shortest Length of Stay 1 day(s)
Average Length of Stay 14 day(s)
Length of Stay by Offense aassincation Shortest Longest Average
Felonies 5 139 37
Class A/Class B Misdemeanors 1 66 11
Class C Misdemeanors 1 1 1
Status 1 62 7
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Drugs 00000000000000000000000000 0 0 0 0 0 0 0 0 0 0 O O O O O 2
Ll9ccoflacn 00000000000
SacOlame a 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Oemr C.IHS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W
Tc ICWS 1
9 Grind Total N N WIngbClN$ ii, p O + O m a_+ O O t aa 3 S e C o e V a O e • a m m 0 w w + 4. O a O O O O + N O t O W P 0iddeOOerrFelaqisaQR9 I VIII flilliiiia 14. 1 id SF t , 11111 t II a, e e 1 e s 7 1 igl illiiI i I m 0 I r 1 . O ' Honikdds 0 0 0 0 + 00 + 0 0 00000000 + a. 1 Homicide 0 0 0 0 0 0 0 0 0 0 Sexual gi 1 00 + 0 C O O 0 0 0 0 0 0 0 0 0 0 0 0 0000 0 + 0 0 + 0 0000000 + 1 I Awe i 0 0 0 0 m N O N N + 0 0 0 0 0 + + m O
tAsrViolnd 0000 000 000 000000000 1 i 0000 —00 + oo O0000 oo + I , Theft g 0000 +00 + 00 0000000 + 0 x Other properly
0000 . . . 0 0 0 0 0 0 0 0 0 0 0 0
ft. 0 0 0 0 0 + 0 0 + 0 0000000 + 0 . w
Weapon Offenses 10000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 ther FIB" 1 0 0 0 0 0 0 0 0000 0 0 0 0 0 0 0 0 0 0 ° Q Total felony
i00 +0 00 ma =
Weapon Offenses 0000000 000 000000000
Assaullive 0000 Q ... err Da m 00oo 00000
e• MA m 10000 O N W 0 0 e1 00000 + 0a0
Other Properly S0 . - 0 0 - 0 0000000 + 0
Drug Offenses I 0 0 0 0 O N + 0 + N 0 0 0 0 0 0 0 (4 0 g Otter Ned 0 0 0 0 0 + + 0010 0 0 0 0 0 0 0 0 0 Contempt Of
I 0 0 0 0 0 0 + 0 0 + 00000000M .
Total Dell querd
0 O N 0 CO Y O QI + i 000000 + M + Mallon of Coot Order i 0216 CO 0 0 0 0 P N m + O m N m O 0 0 0 2 Timmy 0 0 0 0 0 0 0 0 0 0
1110WM 00 + 0 + + o + 0 +0 000000 + 00 9 mew T
000 + 00 + 00 + 00EVXMon Pnwerty
00 + 00 0 0 0 0 0 + 0 — o 0 0 0 o O + n
Candid 0 0 0 0 0 0 0 0 0 0 re
000 . 000 000 000000000 ..
0000 000 000 000000000 i Sex Offenses 3 r. 0 0 0 0 0 0 0 0 0 0
Omit C. I. NA. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5
Total GINS a Io o + V + + + O 1J o 0 0 0 0 o N + O gs V OrtOre Told N
q 13 r p Deenq 6 G.I.N S. 00000 , C1 0 N o O rr o 0 0 T_ _ P 4 . r_ 0Re00ery i f l 11 111; 1111 s1 a 1 pit 11...... 1117111 - 1! f 11 1 P a b
p m 4 0.
Homk 0 0 0 + 0 O
0 0 0 0 0 0 0 0 0 rlorriJd
Sexual
0 0 e o 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0
Rad o 3 AY eulede 4 0 0 0
Ober Violent 000000000000000
Surgery 1 0 0 0 0 1 0 o + 0 0 0 0 0 0 — 0 0 0 0
Theft ra 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O Dd N O o 0 0 0 0 0 0 O O 0 0 00000000000 1 Drug Offenses 0 . 0000 0 0 0
Weapon Offends 0 0 0 0 0 0 0 0 0 0 00 0 1 Other Felony O 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Felony
0 x _ 0 0 0 0 0
Weapon Offenses 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
or Thee m N 000000Q000000
Oft Properly 0 0 0 0 0 0 0 0 0 0 0
Ono 011eneee O O + 0 0 0 0 0 %1 0 0 0 - 4 00 0 I Omer M . 0 + 0 0 0 O O 0 0 0 0 0 0 0 0 O O Contempt 431
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 + 0 0
Total Delinquent
V O O O O O O O O N e e 000 .40 W O -. WC/ o Vbladon of Coat
ix. o + oo0 —es0e a0o Order
Truancy 0 0 0 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0
fturmrey 0 O O 0 0 0 0 0 0 0 0 0 0 0 0 0 Aft E4+
O O O O O O 0 0 0 e 0 0 0 0 0 + N 0 erprdsion Property 0o 0heleT1bN 0 00000 0 000 0 0000 o Dbadsfy Q Conda01 O x m
Muffs 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 t. l` OieE 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Yr Sax Offenses Q 0 O O O O
Oder C IN S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W
letel CINS
V o W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1 Grand Total
p Deaq 8 CJJ&8 4 4 0 + O O N_ 0 0 0 0 0_ 4 0 0 0 - N O 0 0 0 0 0 + malt 000y0kle la) 1 riliiiinqi
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Honktle a I Affamptred
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Robbery a O O O O O O O O o 0 o F .I
A/0211010 0 i k Other Violent o 0000 o oOOOO i W0 o cocoa
Then 0
Odier Property 0 I Drug Offenses o
wespon ofisroee o
Other Feksny o 0000000000
Tod Felony O
Weapon Weems o 0 0 0 0 0 0 0 0 o o
Assuan O o o o o o o o o o o
Theft of o O O O O O O O O O a
Property o 0 0 0 0 0 0 0 0 0 0 Other
Drug Offenses o 0 0 0 0 0 I Ogler Md. 0 0 0 0 0 0 0 0 0 0 0
Contempt Of
O 0 0 0 0 0 0 0 0 0 0
Taml Deiquent
O 0 0 0 0 0 0 0 0 0 0
Violation of Court
o O O O c o 0 0 o o 0 Qder
O
e unarsey 0 O y7 ALL E..duy O 0 0 0 0 0 0 0 0 0 0 E^ p for Property 0 hoe Theft) 1
OYardery i Conduct O 1 m
O
uor I. ee/ e O 0 0 0 0 0 0 0 0 0 0 `
Sex Weems g o
Other C. I. N.S. 0 0 0 0 0 0 0 0 0 0 0 to
Total CMS
o 0000000000 I 0 0 Grand Tatra A De1Y+q 8 C 4N.S c a o 0 0 0 0 eTr11Ry Bill Logue Juvenile Justice Center
COLLIN COKER TERI MERLINO DIRECTOR ASSISTANT DIRECTOR
2801 GHOLSON ROAD WACO, TEXAS 76704 PHONE: ( 254) 757-5072 FAX: (254) 799-4902
JUVENILE PROBATION DEPARTMENT RESTITUTION- COURT COST- PROBATION FEES FINANCIAL REPORT TO THE JUVENILE BOARD
February2015
CASH RECEIPTS
February 1, 2015- February ZS, 2015 Receipts# 44592-44690
Restitution 962.28 Court Cost 30.00 Probation Fees 1,906.00 TOTAL $ 2,898.28
RESTITUTION
Balance on Hand as of January 31, 2015 820. 10
Add: Receipts--. MMW»...»....»....».».»...»»..».. M...... ».»..».. M..».
Less: Disbursements:
Check# Date Name PID# Amount 1877 02/03/15 D. Gabon 1550007415 $ 25.00 1878 02103/ 15 Unclaimed 1550005963 $ 200.00 1879 02/ 05/ 15 V. Castenada 1550015977 $ 12.00 1880 02105115 R. Fregoso 1550015976 $ 14.00 1881 02/ 05/ 15 D. Galvin 1550007415 $ 160.00
TOTAL 411.00
Bank Balance as of February 28, 2015»
MCLENNAN COUNTY JUVENIbB PROBATION DEPARTMENT PROBATION FEES
Balance on Hand as of January 31, 2015. 0.00
Add: Receipts».».....N» N».... . NN. NN. M»...... » NN...... MNMNM.. NN...... 1, 906.00
Less: Deposit Warrants:
Date Amount no Amount 02/ 02/ 15 S 300.00 02/18/ 15 120.00 02/03/ 15 S 350.00 02/19/15 75.00 02/04/15 $ 45.00 02/20/15 02/05/ 15 $ 105.00 02/23/15 20.00 02/06/ 15 S 55.00 02/24/15 5.00 02/09/15 $ 20.00 02/25/15 S 60.00 02/ 10/ 15 $ 110.00 02/ 26/15 151.00 02/11/ 15 $ 180.00 02/27/15 02/ 12/15 S 135.00 02/ 13/ 15 $ 54.00 02/ 16/15 $ 51.00 02/17/15 S 70.00
Total Deposit Warrants...N.... N...... » N»»...... »»...... *... S ..... S 1,906.00
Balance on Hand as of January 31, 2015 0.00
Page 2 COURT COST,
Balance on Hand as of January 31, 2015 0.00
Add: Receipts»...».«•...»...... »
Less: Deposit Warrants:
a e Amount 02/06/15 $ 10.00 02/ 16/ 15 $ 20.00
Total Deposit Warrants••• ••••••••••••••••••••••••••••••••••• ••••••• ... 30.00
Balance on Hand as of January 31, 2015 0.00
I certify that the figures in this report are true and correct to the best of my belief and knowledge.
t.../ 2/4,22iiazajnzzizatzia) FerLandra Williams Financial Coordinator
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0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CMS Cal tl7 a ER 40 ER 0, ER p0mil } ORDER ACCEPTING:
COMPREHENSIVE ANNUAL FINANCIAL REPORT( CAFR), FISCAL YEAR 2014 RE: COUNTY AUDITOR
On this the 31 day of March, 2015, came on for consideration the matter of County Auditor:
Comprehensive Annual Financial Report ( CAFR), Fiscal Year 2014. After discussion, Commissioner
Jones made a motion to approve and it was seconded by Commissioner Perry. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Report be, and the same is hereby, accepted by unanimous vote. McLENNAN COUNTY, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2014
Atk f'it ev commssoNORs caw PF IS . DAY OF i c'. 20 iz c J'vr
Tc.
Prepared by: STAN CHAMBERS, CPA COUNTY AUDITOR McLENNAN COUNTY, TEXAS Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2014
TABLE OF CONTENTS
Page INTRODUCTORY SECTION:
LETTER OF TRANSMITTAL 1 GFOA CERTIFICATE OF ACHIEVEMENT 5 ORGANIZATIONAL CHART 7 LIST OF ELECTED AND APPOINTED OFFICIALS 8
FINANCIAL SECTION:
INDEPENDENT AUDITOR' S REPORT 11
MANAGEMENTS DISCUSSION AND ANALYSIS 15
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements: Statement of Net Position 32
Statement of Activities 33
Fund Financial Statements: Balance Sheet— Governmental Funds 34 Reconciliation of the Balance Sheet of the Governmental Funds to the Statement of Net Position 37
Statement of Revenues, Expenditures, and Changes in Fund Balance— Governmental Funds 38 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of 41 Governmental Funds to the Statement of Activities Statement of Net Position— Proprietary Fund 42 Statement of Revenues, Expenses and Changes in Net Position— Proprietary Fund 43 Statement of Cash Flows— Proprietary Fund 44 Statement of Fiduciary Net Position — Fiduciary Funds 45 Funds Statement of Changes in Fiduciary Net Position— Fiduciary 46
Notes to the Basic Financial Statements 47
REQUIRED SUPPLEMENTARY INFORMATION:
Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 80 Actual— General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 81 Actual— Road and Bridge Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 82 Actual— Jail Lease Fund Schedule of Funding Progress for the Retirement Plan for the Employees of McLennan County 83 Schedule of Funding Progress for the Health Care Plan for the Employees of McLennan County 83 Notes to the Required Supplementary Information 84
SUPPLEMENTARY FINANCIAL INFORMATION:
Combining and Individual Fund Statements and Schedules:
Nonmajor Governmental Funds - Purpose of Funds and Fund Descriptions 87 Combining Balance Sheet— Nonmajor Governmental Funds 94 Combining Statement of Revenues, Expenditures and Changes in Fund Balances— Nonmajor 99 Governmental Funds
continued McLENNAN COUNTY, TEXAS continued) Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2014
TABLE OF CONTENTS Page
Schedule of Expenditures— Compared to Budget( GAAP Basis)— General Fund 104 Schedule of Expenditures— Compared to Budget( GAAP Basis)— Road and Bridge Fund 132
Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 135 Actual— Debt Service Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 136 Actual— Permanent Improvement Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 137 Actual— Alcohol and Drug Court Program Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 138 Actual— Child Abuse Prevention Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 139 Actual— County and District Court Technology Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 140 Actual— County Clerk Records Management Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 141 Actual— Courthouse Security Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 142 Actual— Court-Initiated Guardianship Fund Schedule of Revenues, Expenditures and Changes In Fund Balance— Budget( GAAP Basis) and 143 Actual— Court Records Preservation Fund Basis) and Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP 144 Actual— Court Reporter Service Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 145 Actual— Dispute Resolution Fund Basis) and Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP 146 Actual— District Attorney Pretrial Intervention Fund GAAP Basis) and Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( 147 Actual— District Cleric Errors and Omissions Fund GAAP Basis) and Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( 148 Actual— District Clerk Records Management Fund and 149 Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) Actual— District Court Records Technology Fund GAAP Basis) and 150 Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( Actual— Family Protection Fund GAAP Basis) and 151 Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( Actual— Farm-to-Market/ Flood Control Fund GAAP Basis) and 152 Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( Actual—Jury Fund GAAP Basis) and Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( 153 Actual— Justice Court Building Security Fund GAAP Basis) and Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( 154 Actual— Justice Technology Fund Budget( GAAP Basis) and Schedule of Revenues, Expenditures and Changes in Fund Balance— 155 Actual— Juvenile Delinquency Prevention Fund GAAP Basis) and of Revenues, Expenditures and Changes in Fund Balance— Budget( Schedule 1 Actual— Law Library Fund Schedule of Revenues, Expenditures and Changes in Fund Balance— Budget( GAAP Basis) and 157 Actual— Records Management Fund
ii continued McLENNAN COUNTY, TEXAS continued) Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2014
TABLE OF CONTENTS Page Agency Funds: Agency Funds— Purpose of Funds 158 Combining Statement of Changes in Assets and Liabilities— All Agency Funds 160
STATISTICAL SECTION:
FINANCIAL TRENDS Net Position by Component 166 Changes In Net Position 168 Governmental Activities Tax Revenues by Source 171 Governmental Fund Balances 172 Changes in Fund Balances, Governmental Funds 174
REVENUE CAPACITY Taxable Assessed Value and Actual Value of Property 177 Property Tax Rates— Direct and Overlapping Governments 178 Components of Property Tax Rates— Direct and Overlapping Governments 180 Principal Taxpayers 190 Property Tax Levies and Collections 191
DEBT CAPACITY Ratio of Outstanding Debt by Type 192 Ratios of Net General Bonded Debt Outstanding 193 Computation of Direct and Overlapping Debt 194 Legal Debt Margin 196
DEMOGRAPHIC AND ECONOMIC INFORMATION
Demographic and Economic Statistics 198 Principal Employers 199
OPERATING INFORMATION County Employees by Function 201 Operating Indicators by Function 202 Capital Asset Statistics by Function 204
i i i VI 1 t n / \ V1 i•
id...---=--, .„.,I 1,:,,_ .%'.:,.7,-, I INTRODUCTORY SECTION 4 214 N. Fourth Street, Suite 100 if"'j Stan Chambers, CPAs Waco, Texas Voice( 254) 757-5156 Auditor E^ - n A a: County 0 Fax( 254) 757-5157 i‘, ..- , 4 [email protected]
March 25, 2015
Honorable District Judges Honorable County Judge Honorable County Commissioners
The Comprehensive Annual Financial Report of McLennan County, Texas, for the fiscal year ended September 30, 2014, is submitted herewith in accordance with Chapter 114.025 of the Local Government Code. The accompanying financial statements were prepared in accordance with accounting principles generally accepted in the United States of America as promulgated by the Governmental Accounting Standards Board and audited in accordance with auditing standards generally accepted in the United States of America by a firm of certified public accountants. This report consists of management's representations concerning the finances of McLennan County, Texas. Management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, McLennan County management has established a comprehensive internal control framework designed both to protect governmental assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the County's financial statements in conformity with Generally Accepted Accounting Principles ( GAAP). McLennan County's comprehensive framework, because the cost of internal controls should not outweigh their benefits, has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement As management, we assert that to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. McLennan County's financial statements have been audited by Pattillo, Brown and Hill LLP, a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the County for the fiscal year ended September 30, 2014, are free of material misstatement The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial presentation. The independent auditors concluded, based on the audit, that there was a reasonable basis for rendering an unmodified opinion on McLennan County's financial statements for the fiscal year ended September 30, 2014 that they are fairly presented in conformity with generally accepted accounting principles. The independent auditors' report is presented as the first component of the financial section of this report
Generally accepted accounting principles require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis( MD&A). This letter of transmittal is designed to compliment MD&A and should be read in conjunction with it. McLennan County's MD&A can be found immediately following the report of the independent auditors.
Profile of the Government Located in Central Texas, McLennan County was incorporated in 1850 and both the County and the County Seat were named after the pioneer, Neil McLennan. The County's population continues to grow and is now 234,906 according to the 2010 census. This Is up 10% over the 2000 census of 213, 517 and 24.2% over the 1990 census of 189, 123. The County has a land area of 1, 042 square miles. The decennial census levels in Texas determine which of the various State statutes apply to each particular Texas County.
1 The County operates as specified under the Constitution and Statutes of the State of Texas, which provide for a Commissioners Court consisting of the County Judge and four Commissioners, one from each of four geographical precincts. The County Judge is elected for a term of four years and the Commissioners for four-year staggered terms.
The County provides the full range of county services contemplated by the Constitution and Statutes of the State of Texas. The primary functions include general government, judiciary, public safety, county roads, environmental protection, health, welfare, culture and recreation, conservation, and infrastructure.
The annual budget serves as the foundation for McLennan County's financial planning and control. All departments of the County are required to submit requests for appropriation to the County Auditor's Office. The County Auditor, who serves as the Budget Officer, presents these requests to Commissioners Court. The County Auditor is also responsible for estimating the revenues for the budget Through budget workshops the Commissioners Court creates a budget which is voted on and becomes the proposed budget The proposed budget must be filed with the County Clerk. The Court is required to publish specific information, notices, and hold public hearings as defined by State Statute. After all these requirements are met, the Court may adopt the budget and the tax rate by September 1 or as soon thereafter as is practical. The appropriated budget is adopted by fund, then by department, then by individual line item. Budget-to- actual comparisons are provided in this report for all of the funds for which a budget is adopted by the Commissioners Court.
Factors Affecting Financial Condition The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which McLennan County operates.
Local economy. McLennan County experiences the same economic concerns being felt across Texas and the Nation. However, the tough economy is mitigated to a great degree in McLennan County by its diversified and stable economic base, including manufacturing, high technology companies, retail, higher education institutions, service industries, aviation industry and others. McLennan County provides a high quality labor force, attractive real estate opportunities, favorable tax treatment and abundant natural resources.
McLennan County is strategically located at the approximate geographic center of Texas, often referred to as the Heart of Texas," and is within 200 miles of 70 percent of the Texas population. Major cities such as Austin, Dallas, Fort Worth, Houston, and San Antonio are within minimal driving distances. The NAFTA( North American Free Trade Agreement) continues to have a strong impact on the County. Interstate Highway 35, considered a main gateway to Mexico, passes through the middle of the County.
Long-term financial planning. The Commissioners Court continues to be very active in economic development to insure and promote continued growth. Vigorous efforts by the McLennan County Commissioners Court and the Greater Waco Chamber of Commerce to attract new industry to the area are continuing, and the prospect of continued growth in the local economy is very encouraging at this time. The establishment of the Waco/McLennan County Economic Development Corporation, a joint venture with the Greater Waco Chamber of Commerce, the Waco Industrial Foundation, the City of Waco and McLennan County, has been a significant instrument in promoting economic development in our area. Both McLennan County and the City of Waco provide the funding for the Corporation, which provides economic incentives to companies meeting certain social and economic performance standards.
Changes to Other Post Employment Benefits. The County has made the decision to change its Other Post Employment Benefits to mitigate the Unfunded Actuarial Accrued Liability ( UAAL). The year ended September 30, 2009 was the implementation year for GASB 45 and the UAAL is significant The Commissioners Court passed an order in late December 2008 that any employees coming to work for the County after January 1, 2009 would not be eligible for the county-paid lifetime health insurance premiums( the terms of this benefit are fully explained in the notes to the financial statements).
Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada ( GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to McLennan County, Texas for its comprehensive annual financial report for the fiscal year ended September 30, 2013. This was the twenty-ninth consecutive year that the County has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements.
2 A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate.
The preparation of this report would not have been possible without the efficient and dedicated services of the entire staff of the County Auditor's Office. I would like to express my appreciation to everyone who assisted and contributed in the preparation of this report Credit also must be given to the Board of District Judges for their support in maintaining the highest standard of professionalism, and to the McLennan County Commissioners Court for its management of McLennan County's finances and for their work in helping develop information related to reporting infrastructure and for providing the necessary related software tools.
Respectfully submitted,
Stan Chambers, CPA McLennan County Auditor
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4 Government Finance Officers Association
Certificate of Achievement for Excellence in Financial Reporting
Presented to McLennan County Texas
For its Comprehensive Annual Financial Report for the Fiscal Year Ended
September 30, 2013
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7 aa) MCLENNAN COUNTY, TEXAS
PRINCIPAL OFFICIALS As of September 30, 2014
ELECTED OFFICIALS
District Officials Judge, 19 Judicial District Ralph Strother Judge, 54"' Judicial District Matt Johnson Judge, 74th Judicial District Gary Coley, Jr. 170th Judge, Judicial District Jim Meyer Judge, 414th Judicial District Vicki Menard Criminal District Attorney Abel Reyna District Clerk Karen Matkin
Commissioners Court County Judge Scott Felton Commissioner, Precinct 1 Kelly Snell Commissioner, Precinct 2 Lester Gibson Commissioner, Precinct 3 Will Jones Commissioner, Precinct 4 Ben Perry
County Officials Judge, County Court at Law, No. 1 Mike Freeman Judge, County Court at Law, No. 2 Bradley Cates County Clerk J.A "Andy' Harwell County Sheriff Pamell McNamara County Treasurer Bill Helton County Tax Assessor-Collector Randy Riggs Constable, Precinct 1 Walt Strickland Constable, Precinct 2 John Johnson Constable, Precinct 3 David Maier Constable, Precinct 4 Stan Hickey Constable, Precinct 5 Freddie Cantu Justice of the Peace, Precinct 1, Place 1 Kristi DeCluitt Justice of the Peace, Precinct 1, Place 2 Walter Peterson Justice of the Peace, Precinct 2 Vacant Justice of the Peace, Precinct 3 David Pareya Justice of the Peace, Precinct 4 Pat Richardson Justice of the Peace, Precinct 5 Fernando Villarreal
APPOINTED OFFICIALS,
County Auditor Stan Chambers Director of Juvenile Probation Collin Coker Director of Adult Probation William Seigman Elections Director Kathy Van Wolfe
8 MCLENNAN COUNTY, TEXAS
PRINCIPAL OFFICIALS( continued) As of September 30, 2014
DEPARTMENTAL DIRECTORS
Purchasing Director Kenneth Bass Maintenance of Equipment Director Wayne Canaday County Engineer Steve Hendrick Human Resources Director Herman Kelly Health Services Director Eva Cruz Hamby i Mental Health Court Director Tessa Slovak Veterans Services Director Steve Hemandez Building Maintenance Director Sam Sykora Information Technology Director Robert Wasson Jail Magistrate Virgil Bain
9 r' 1 litrN
10 1
FINANCIAL SECTION HMI PATTILLO, BROWN & HILL, L. L. P. CERTIFIED PUBLIC ACCOUNTANTS • BUSINESS CONSULTANTS
INDEPENDENT AUDITORS' REPORT
To the Honorable County Judge and Members of the Commissioners' Court of McLennan County McLennan County, Texas
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of McLennan County, Texas, as of and for the year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise McLennan County, Texas' basic financial statements as listed in the table of contents.
Management' s Responsibilityfor the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors' Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
11
w%CM T im' sT1DN. T TEMPLE. T AICPA) 14)1 Brod Ilspintav to 2ISUD71A1254 211. 1I. 1NA! S Mit Trun.: 6: 111 Governmental Audit 2:i1.772. 1, 11/ 1 MO/: R l%lll• UJ.II. T U. RI QI ERQI E.\ N 11 M i:Mb:0114 Center a.. 14. 61w..+wn Vib..i11.::: Quality An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment ofthe risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity' s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity' s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of McLennan County, Texas, as of September 30, 2014, and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management' s discussion and analysis on pages 15 through 30, the budgetary comparisons on pages 80 through 82, and the schedules of funding progress on page 83 be presented to supplement the basic fmancial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management' s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise McLennan County, Texas' basic financial statements. The introductory section, combining and individual nonmajor fund financial statements and schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements.
12 The combining and individual nonmajor fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.
Other Reaortins Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated March 23, 2015, on our consideration of McLennan County, Texas' internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results ofthat testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering of McLennan County, Texas' internal control over financial reporting and compliance.
L.L.?. 446 46 94, 1
Waco, Texas March 25, 2015
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14 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
This discussion and analysis provides readers of the financial statements of McLennan County, Texas ( the County) a narrative overview and analysis of the County's financial activities for the fiscal year that ended September 30, 2014. The intent of this discussion and analysis is to look at the County's financial performance as a whole. Readers of this discussion and analysis should consider the information presented here in conjunction with additional information that we have furnished in our accompanying letter of transmittal, and in the basic financial statements and notes to the financial statements( which immediately follow this discussion).
FINANCIAL HIGHLIGHTS
The assets and deferred outflows of resources of McLennan County exceeded its liabilities and deferred inflows at September 30, 2014, by$ 71. 8 million. Net investment in capital assets( net of depreciation and related debt) accounts for almost 40.4% of this amount, with a value of$ 29 million. Restricted net position totaled $ 23.3 million or 32.4% of net position. Of the remaining net position, $ 19.5 million, or 27. 1%, may be used to meet the County's ongoing obligations to citizens and creditors.
The County's total net position increased by a total of$ 6 million for the year ended September 30, 2014 when compared to the total net position reported for the year ended September 30, 2013.
Income from general sources of revenue totaled $ 77.7 million, with total expenses in excess of program revenues of$ 71. 7 million.
As of September 30, 2014, McLennan County's governmental funds reported combined ending fund balances of $ 53.9 million. Of that amount, $ 32.3 million was restricted for or committed for specific purposes. $ 20.8 million was unassigned for spending at the government's discretion in the Governmental Funds. $ 831 thousand was nonspendable due to the nature of the asset as a prepaid asset.
The unassigned fund balance for the General Fund of$ 20.8 million at September 30, 2014 was 30% of the total$ 68.8 million of General Fund expenditures for fiscal year 2014.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to McLennan County's basic financial statements. The annual report presented herein is a series of financial statements and notes to those statements, as well as other required supplementary information and schedules. These statements and schedules are organized so the reader can understand McLennan County as a financial operating entity. As the reader moves through the statements, there is ever increasing detail to further explain information presented. The basic financial statements are comprised of three components:
1) Government-wide financial statements,
2) Fund financial statements, and
3) Notes to the financial statements
This report also contains other required supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements
There are two government-wide financial statements that are designed to provide readers a broad overview of McLennan County's finances in a manner similar to the financial statements of a private-sector business. The statement of net position presents information on all of McLennan County's assets and liabilities; the difference between the two is reported as net position. This statement is similar to that of the balance sheet of a and Over time, business ( with primary sections in a business balance sheet being assets, liabilities, equity). increases or decreases in net position may serve as a useful indicator of whether the financial position of the County is improving or deteriorating.
15 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
The statement of activities presents information showing how the government's net position changed during 2014. Because the statement of activities separates program revenue (that is, revenue generated by specific programs through charges for services, fees, licenses, grants received, and other contributions) from general revenue revenue provided by taxes and other sources not tied to a particular program), it shows to what extent each program has to rely on general revenues for funding.
All changes in net position are reported using the accrual basis of accounting, similar to the method used by most private-sector businesses. The accrual basis of accounting requires that revenues be reported when they are earned and expenses are reported when the goods and services are received, regardless of the timing of cash being received or paid. This differs from the fund accounting statements, which are recorded using the modified accrual method to primarily record the inflows and outflows of cash. Items such as uncollected taxes, unpaid vendor invoices for items received in 2014, and earned but unused vacation leave are included in the statement of activities as revenue and expense, even though the cash associated with these items will not be received or distributed in 2014.
McLennan County has no separately identified discretely-presented component units included in the government-wide financial statements. By virtue of the County's authority to exercise influence over its operations, the Community Supervision and Corrections Department( Adult Probation Fund) is reflected as a blended component unit special revenue fund and its financial data is included in governmental activities.
In addition McLennan County Public Facilities Corporation ( the Corporation or PFC), a nonprofit corporation created under Texas Local Government Code Section 303 on September 2, 2008 is a blended component unit All of the members of the Board of Directors of the Corporation are appointed by the County's Commissioners Court, and indeed consists of the same individuals that comprise the Commissioners Court. During 2009 the Corporation issued revenue bonds totaling $ 49,015,000 to fund the construction of a new 816 bed detention facility. The new detention facility was completed in 2010 and started operating in June of that year. You will find further information regarding these blended component units in the Summary of Significant Accounting Policies in Note I of the notes to the financial statements.
Fund Financial Statements
A fund is a grouping of related accounts used to maintain control over resources segregated for specific activities or objectives. McLennan County, like other local governments, uses fund accounting to ensure and demonstrate compliance with financial and legal requirements. All funds are divided into three categories: governmental funds, proprietary funds and fiduciary funds.
1) Governmental Funds are used to account for essentially the same functions reported in the governmental activities in the government-wide financial statements, but unlike the activity statement, the measurement focus is on available resources.
2) Fiduciary Funds are used to account for resources that are held by the government as a trustee or agent for parties outside of the government The resources of fiduciary funds cannot be used to support the government's own programs.
3) Proprietary Funds are used to account for the County's health insurance. The County maintains one type of proprietary fund, an Internal Service Fund. Internal Service Funds are an accounting device used to accumulate and allocate costs internally among the County's various functions. This Internal Service Fund has been included within governmental activities in the government-wide financial statements.
Governmental Funds
The Governmental Fund Balance Sheet and the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances present a separate column of financial data for the General Fund, the Road and Bridge Fund, the Jail Lease Fund, the Debt Service Fund, the Permanent Improvement Fund, the PFC Jail Operating Fund, and the PFC Revenue Series 2009 Debt Service Fund as the major funds. Data from the remaining governmental funds( i.e., non-major funds) are combined into a single, aggregated presentation. The governmental fund" financial statements can be found immediately following the " government-wide" financial
16 McLennan County, Texas Management's Discussion and Analysis September 30, 2014 statements. Individual fund data for each of the non- major governmental funds is provided in the Combining and Individual Fund Statements and Schedules following Required Supplementary Information.
Governmental funds are used to account for those functions reported as governmental activities in the government-wide financial statements. As mentioned earlier, government-wide financial statements are reported using accrual accounting; governmental fund financial statements focus on near-term inflows and outflows, as well as balances of available resources. In other words, revenue is reported when earned, provided it is collectible within the reporting period or soon enough afterwards to be used to pay liabilities of the current period. Likewise, liabilities are recognized as expenditures only when payment is due since they must be liquidated with available cash. Such information is useful in evaluating a government's near-term financing requirements in comparison to near-term resources.
The focus of governmental fund financial statements is more limited than that of government-wide financial statements. Because of the difference in the two types of statements, it is useful to compare information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers should better understand the results and long-term impact of near-term financing decisions. The reader is assisted in this comparison between the two bases of accounting by reconciliation statements between the governmental fund balance sheet and the statement of net position, as well as the governmental fund statement of revenues, expenditures, and changes in fund balances and the statement of activities.
McLennan County utilizes and maintains budgetary controls over its operating funds. Budgetary controls are used to ensure compliance with legal provisions required under state statute governing the annual appropriated budget. Budgets for governmental funds are established in accordance with state law and are adopted at the department and account line item levels for all funds. Specific equipment items included in capital outlays are approved on a capital equipment schedule. Appropriations for Capital Projects Funds are approved on an annual basis. A budgetary comparison schedule is provided for the General Fund in this managements discussion and analysis section. Also, the Required Supplementary Information contains budget comparisons for the General Fun, the Road and Bridge Fund, and the Jail Lease Fund. The comparison schedule is used to demonstrate compliance with the budget both as originally adopted and as finally amended. Budgetary comparisons are not presented for the Adult Probation Fund because its budget is determined by a State grantor agency. A budget for the Public Facilities Corporation ( PFC) funds is not presented because its budget, which there is none, would have been prepared by its separate corporate board. A Public Facilities Corporation is not required to prepare or adopt a formal budget under Texas Statutes.
Proprietary Funds The Internal Service Fund is used to finance, administer and account for McLennan County's self-insured health program, whose purpose is to provide health insurance to employees of the County. Because these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements.
Fiduciary Funds Fiduciary funds are used to account for resources held for the benefit of parties outside McLennan County. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the programs and expenses of McLennan County. Fiduciary funds are accounted for on the accrual basis. Agency funds are used as clearing accounts for assets held by McLennan County in its role as custodian until the funds are allocated to the parties, organizations, or other government agencies to which they belong. The basic fiduciary fund financial statements can be found following the Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities.
17 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
Notes to the Financial Statements
The notes provide additional information essential to a complete understanding of data provided in the government-wide and fund financial statements. The notes to the financial statements can be found immediately following the basic financial statements in this report.
GOVERNMENTWIDE FINANCIAL STATEMENT ANALYSIS
Statement of Net Position
The table following is a condensed Government-wide Summary of Net Position as of September 30, 2014 and 2013:
Summary of Net Position
September 30, 2014 1 in thousands)
2014 2013
Current and other assets 69, 789 64,005
Capital assets ( net of accumulated depreciation) 94,538 98,717 and construction in progress
Total assets 164,327 162, 722
Deferred Losses on Refundings of Debt 1, 621
Total deferred outflows of resources 1, 621
Current and other liabilities 7,131 8,391
Unearned revenues 209 496
Long- term liabilities 86,798 86,374
Total liabilities 94, 138 95,261
Net position:
Net investment in capital assets 29,012 29, 360
Restricted 23,273 23,764
Unrestricted 19,525 14, 337
Total net position 71, 810 67,461
18 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
As noted earlier, net position( and the change in net position from year to year) may serve over time as a useful indicator of a governments financial condition. McLennan County's net position at September 30, 2014 totaled 71. 8 million, representing a$ 6 million increase from the September 30, 2013 balance.
McLennan County's total assets were$ 164.3 million as of September 30, 2014. Of this amount, $94.5 million is accounted for by capital assets, which includes net infrastructure of $9.6 million. Of the remaining County assets, approximately$ 56 million were accounted for in cash, cash equivalents, and investments; $ 8.9 million in taxes and accounts receivable; and$ 4 million due from other governments.
Cash and cash equivalents increased $ 5. 1 million from $ 50.9 million at September 30, 2013 to $ 56 million at September 30, 2014.
At September 30, 2014 the County had outstanding liabilities of$ 94.1 million, with approximately$ 86.8 million in total noncurrent liabilities. Of the long-term liabilities, $ 6.3 million was due within a year, with the remainder of 80.5 million due over an extended period of time. There is a more in-depth discussion of long-term debt in the notes to the financial statements.
Included in other liabilities in the Statement of Net Position is$ 6.5 million in accounts payable and accrued liabilities.
A large portion of the County's net position( 40.4%) reflects its investment in capital assets, such as equipment, facilities, infrastructure, etc., less any outstanding related debt used to acquire those assets. Capital assets are used to provide services to citizens.
An amount representing 32.4% of the County's net position is subject to restrictions on how it may be used restricted by either statute or contractual agreement). The remaining balance of$ 19.5 million ( unrestricted net position) represents the amount that may be used to meet the County's ongoing obligations.
Statement of Activities
The net position of McLennan County increased from governmental operations by $ 6 million in 2014. Key elements in changes in net position are shown in the table and graphs on the following pages.
Total revenues from all governmental activities for McLennan County were$ 123.5 million in 2014 compared to 111. 4 million in 2013, for an increase of$ 12. 1 million. The primary components of the revenues changes are as follows:
Property tax revenue, accounting for 49.6% of total revenues, increased $ 5. 7 million from $ 55.6 million in 2013 to$ 61. 3 million in 2014.
Sales tax accounted for 12% of total revenues, increasing $ 1. 1 million from $ 13.8 million in 2013 to 14.9 million in 2014.
Grants and contributions accounted for 5.6% of total revenues, showing an increase of$ 1. 3 million from 6.3 million in 2013 to$ 6.9 million in 2014.
Charges for services totaled approximately $ 38.9 million in 2014 comprising 31% of total revenue in 2014, compared to $ 34.4 million of charges for services in 2013, which represented 31% of total revenue in 2013.
The remaining 18% of revenue in 2014 was provided by other taxes, interest income, rental revenues and miscellaneous sources. In 2013 this same group of revenues comprised 4% of revenues. This is primarily due to the reclassification of revenue for specific services that were included in other taxes in 2013.
Expenses for the year totaled about$ 117.5 million in 2014 compared to$ 114.9 million in 2013. This represents a 2. 3% or$ 2.6 million increase in 2014 compared to 2013.
19 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
Highlights of the expenses, by activity are as follows:
General administration activities accounted for 18.8% of expenses in 2014, increasing by $ 2.4 million, or 12. 1%, in 2014 compared to 2013.
Judicial activities accounted for 5.6% of expenses in 2014, decreasing by $ 1. 1 million, or 14. 3%, in 2014 compared to 2013.
Public Safety activities accounted for 54.4% of expenses in 2014 increasing by$ 4.7 million or 7. 9%, in 2014 compared to 2013.
Public Transportation activities accounted for 7.9% of expenses in 2014, increasing by$ 76 thousand, or 0.8% in 2014 compared to 2013.
Health and Welfare activities accounted for 8. 5% of expenses in 2014, decreasing by $ 2.5 million or 19.8% from 2013.
Culture- Recreation activities accounted for 0.7% of expenses in 2014 decreasing by $ 712 thousand from 2013.
Other activities consisting of Conservation and Economic Development and Assistance accounted for 0.6% of expenses decreasing by$ 21 thousand in 2014 from 2013.
Interest and fiscal charges accounted for 3.4% of expenses decreasing by$ 203 thousand in 2014 from 2013.
20 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
Summary of Changes in Net Position For the Fiscal Years Ended September 30, 2014 in thousands)
2014 2013 Governmental Governmental Activities Activities
Revenues Program Revenues Charges for services 38,927 34,377 Operating grants and contributions 6,831 6,256 Capital grants and contributions 77 71 45, 835 40,704 General Revenues Property Taxes 61, 261 55,565 Sales Taxes 14, 898 13,849 Other Taxes 740 629 Unrestricted investment earnings 256 311 Miscellaneous 522 310 Total General Revenues 77,677 70,664 Total Revenues 123, 512 111, 368
Expenses General administration 22,065 19,676 Judicial 6,628 7, 733 Public safety 63,973 59,293 Public transportation 9,282 9,205 Health 4,208 7, 592 Welfare 5,815 4,908 Culture- Recreation 847 1, 559 Conservation 246 325 Economic development 457 399
Interest and fiscal charges 4,026 4,228
Total expenses 117, 547 114,918
Change in net position 5, 965 3,550)
Net position- beginning 67,462
Prior period adjustment 1, 617) 71, 011
Net position, ending 71, 810 67,461
21 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
The following graphic representations show the relationships between various revenue and expense components presented on the Statement of Activities.
Program vs. General Revenues
Program Revenues 37. 1% General Revenues 62.9%
Revenues by Source( hi thousands)
70,000 1 . 1 80,000 MEN 50,000 * ,
40,000
30,000
20,000 8,907
10,000 255 $ 1522
0
e
22 ofir McLennan County, Texas Management's Discussion and Analysis September 30, 2014
Program Expenses - Government Wide
General Adminlstration 18.8%
Judicial 5.8%
Public Safety 54.4%
Public Transportation 7.9%
Health - 3.6%
Welfare — 5.0%
Culture-Recreation 0.7%
Conservation I 0.2%
Economic Development I 0.4%
Interest and fiscal charges - 3.4%
0.0% 20.0% 40.0% 80.0%
FINANCIAL ANALYSIS OF THE COUNTY'S FUNDS
As noted earlier, McLennan County uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. The following is a financial analysis of the County's governmental funds:
Governmental Funds Balance Sheet Analysis
The General Fund, Road & Bridge Fund, Jail Lease Fund, Debt Service Fund, Permanent Improvement Fund, PFC Jail Operating Fund, and PFC Revenue Bonds Series 2009 Debt Service Fund are the funds considered to be major funds in 2014. The General Fund accounted for 56.4% of total governmental fund assets and 57.4% of the governmental fund balances. The Road & Bridge Fund accounted for 10% of the total governmental fund assets and 10.8% of the governmental fund balances. The Jail Lease Fund accounted for 2% of total governmental fund assets. The Debt Service Fund accounted for 2.9% of the total governmental fund assets and 3. 1% of the total governmental fund balances. The Permanent Improvement Fund accounted for 3.3% of the total governmental fund assets and 3. 8% of the total governmental fund balances. The PFC Jail Operating Fund accounted for 3. 6% of the total governmental fund assets. The PFC Revenue Bonds Series 2009 Debt Service Fund accounted for 9.6% of the total governmental fund assets and 11. 6% of the total governmental fund balances.
23 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
A chart showing the relative value of the assets of each major fund, as well as nonmajor governmental funds, follows:
Total Assets - Governmental Funds
PFC Revenue Bonds Series 2009 Nonmajor 9.8% Governmental Funds 12 %
PFC Jail Operating Fund 3.8%
General Fund Permanent 58.4% Improvement Fund 3.3%
Debt Service Fund R & Bridge Fund 2.9% 10. 1% Jail Lease Fund 20%
The focus of McLennan County's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. In particular, unassigned fund balances may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of September 30, 2014, the County's governmental funds reported combined ending fund balances of $ 53.9 million. Of this total amount, $ 20.8 million ( 39%) is unassigned and available for spending without restrictions for general governmental purposes from the General Fund. $ 9.3 million ( 17%) is committed for economic development expenditures in the General Fund. $ 5.8 million ( 11%) is restricted for public transportation expenditures in the Road & Bridge Fund. $ 1. 7 million ( 3%) Is restricted for debt service expenditures in the Debt Service Fund. 2. 1 million ( 4%) is committed for capital projects expenditures in the Permanent Improvement Fund. $ 6.3 million( 11. 5%) is restricted for debt service expenditures in the PFC Revenue Bonds Series 2009 Debt Service Fund. $ 7. 1 million ( 13%) is restricted for or committed for specific expenditures being stated in the individual Special Revenue or Capital Projects Funds. $ 831 thousand ( 1. 5%) is classified as nonspendable due to the nature of the balance sheet item
The fund balance for the General Fund increased by$ 8.2 million from 2013 to 2014. The fund balance of the Road and Bridge Fund decreased by$ 451 thousand in 2014 compared to 2013. The fund balance of the Debt Service Fund Increased by $ 35 thousand in 2014 compared to 2013. The fund balance of the Permanent Improvement Fund decreased by $ 777 thousand in 2014 compared to 2013. The fund balance of the PFC Revenue Bonds Series 2009 Debt Service Fund increased by$ 142 thousand in 2014 compared to 2013.
24 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
Governmental Funds Revenue/Expenditure Analysis
The following chart shows the revenue and expenditure amounts for the General Fund, Road & Bridge Fund, Jail Lease Fund, Debt Service Fund, Permanent Improvement Fund, PFC Jail Operating Fund, PFC Revenue Bonds Series 2009 Debt Service Fund, and all nonmajor governmental funds. The Road& Bridge Fund, Jail Lease Fund, Debt Service Fund, Permanent Improvement Fund, PFC Jail Operating Fund, and PFC Revenue Bonds Series 2009 Debt Service Fund qualify as major funds due to the relative size of their assets, liabilities, revenue or expenditures or their relevant Importance to the financial statements as a whole.
Government&Fund Revenues and Expenditures on m00ons)
k Other Governmental Funds
PFC Revenue Bonds Series.. PFC Jail Operating Fund Permanent Improvement Fund Exp Debt Service Revs
Jail Lease Fund
Road& Bridge Fund
General Fund
0 20 40 60 80 100
The revenues in the above chart do not include other financing sources which includes proceeds from new debt and the sale of assets, nor does it include other financing uses. The General Fund accounts for 65. 5% of all governmental fund revenue and 60% of expenditures.
25 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
GENERAL FUND BUDGETARY HIGHLIGHTS
Original Adopted Budget Compared to Final Budget
The following table shows the changes between the original adopted budget and the final budget, as amended, for the General Fund budget for the year ended September 30, 2014:
Comparison of Original Budget and Final Budget Year Ended September 30, 2014 in Thousands) Valiance with Final Budget Budgeted Amounts Under Original Final Over) Revenues. Taxes 65, 161 $ 85, 181 S licenses and Permits 4 4 Intergovemmental 1, 304 1, 304 Charges for SeNces 7,884 7,884 Miscellaneous 1, 253 1253 Total Revenues 606
Expenditures: Current: General Government 21, 381 21, 438 57) Judicial 6,091 6,223 132) Public Safety 30,863 31, 099 236) Public Transportation 358 359 1) Health 4, 182 4,178 4 Welfare 5,788 5,786 2 Culture-Recreation 29 61 32) Cansenation 252 241 11 Economic Development and Assistance 9,641 9,643 2) Debt Service: Principal and Retirements 752 962 210) Interest and Fiscal Charges 173 173 Total Expenditures 79,510 - BOW 853)
Excess( Deficiency) of Revenue over Expenditures 3,904) 4,557) 853)
Other Financing Sources( Uses): Transfers In 1, 531 1, 531 Transfers Out 5,376) 5,376) Issuan a of Debt 621 621 Total Other Financing Sources 3,845) 3,224) 621
Net Change in Fund Balance 7, 749) 7, 781) 32)
Fund Balance at Beginning of Year 20,254 20,254
Fund Balance at End of Year 12, 505 $ 12,473 $ 32)
26 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
Under Texas Local Government Code Section 111. 0707 through 111. 07075, the county auditor shall certify to the Commissioners Court the receipt of revenue from a new source not anticipated before the adoption of the budget and not included in the budget for that fiscal year. On certification, the court may (or may not, at their option) adopt a special supplemental budget amendment for the purpose of spending the revenue for general purposes or for any of its intended purposes! Due to this statute, the increase in other financing sources totaling $ 621 thousand was certified in the General Fund and added to estimated other financing sources that were in the original budget. The increase in total budgeted expenditures is due to the supplemental budget adopted along with the certification of this revenue.
27 McLennan County, Texas Management' s Discussion and Analysis September 30, 2014
Actuals Compared to Final Budget
The following is a comparison between the General Fund final amended budget and the final actual revenues and expenditures for the fiscal year ended September 30, 2014:
General Fund Revenues, Expenditures and Changes In Fund Balance- Budget( GAM Basle) and Actual Year Ended September 30, 2014 In Thousands) Variance with Final Budget Final Final Under Budget Actual Over)
Revenues: Taxes 65,161 $ 68,370 $ 3,209)
Licenses and Permits 4 4 htergovermental 1, 304 2,072 768) Charges for Services 7,884 7,944 60) Fines and Forfeits 5 5) Msceilaneous 1, 253 1, 702 449) Total Revenues 75,608 80,097 4,491)
Byentfitures: Current General Government 21, 438 20,319 1, 119 pry 8,223 5,874 349 Public Safety 31, 099 30,658 441 Public Transportation 359 351 8 Heath 4,178 4,130 48 Welfare 5,786 5,576 210 Culture-Recreation 61 44 17 Conservation 241 228 15 Economic Development and Assistance 9,643 457 9,186 Data Service: Principal and Retirements 962 962 hterest and Fiscal Charges 173 173 Total Expenditures 80,163 68,770 11, 393
Excess( Deficiency) of Revenue over ExpendItu es 4,557) 11, 327 15,884)
Other Financing Sources( Uses): Transfers In 1, 531 1, 588 57 Transfers Out 5,376) 5,376) Issuance of Debt 621 821 Total Other Financing Sources 3,224) 3,187) 57
Net Change in Fund Balance 7,781) 8,160 15,941
2,525 Fund Balance at Beginning of Year 20,254 22,779 18,468 Fund Balance at End of Year 12,473 $ 30,939 $
28
I McLennan County, Texas Management's Discussion and Analysis September 30, 2014
Actual Revenues Compared to Estimated Revenues
Actual revenues in the General Fund are about$ 4.5 million above estimated revenues in the budget. Highlights of these differences are as follows:
Sales tax collections exceeded the estimated collections by$ 1. 4 million.
Property tax collections exceeded the estimated collections by about$ 1. 8 million.
Revenues from intergovernmental activities exceeded the estimated collections by$ 768 thousand.
Actual Expenditures Compared to Budgeted Expenditures
Actual expenditures in the General Fund were$ 11. 4 million less than what was budgeted. The main reasons for the variance include:
Expenditures in the Economic Development and Assistance function were$ 92 less than what was budgeted. The variance is due to the fact that the entire fund balance for Economic Development and Assistance is budgeted each year in rase a project arises thatwvuld uft7me the funds.
Expenditures in the Public Safety function were$ 441 thousand less than what was budgeted.
Expenditures in the General Government function were$ 1. 1 million less than what was budgeted.
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
McLennan County's total investment in capital assets, including construction in progress, for governmental type activities as of September 30, 2014, amounts to approximately$ 94.5 million ( net of accumulated depreciation). This investrnent in capital assets indudes land, buildings, improvements other than buildings, machinery and equipment, infrastructure, and construction in progress.
Additional information about McLennan County's capital assets can be found in Note I ( D-4), Note III ( C) of the notes to the financial statements and the Capital Assets section immediately preceding the Statistical Section of this report.
Long-Term Debt
At September 30, 2014, McLennan County had approximately $ 18.3 million in total general obligation debt outstanding. All of the debt of the County's general obligation debt is backed by the full faith and credit of McLennan County. For internal purposes, various names are used to reference how the debt is used. For example, refunding, permanent Improvement, and certificates of obligation are some of the names used to identify the indebtedness. McLennan County maintains a credit rating of AA1 from Moody's Investor Services and a rating of AA from Standard & Poors. There are no special assessment bonds of McLennan County at September 30, 2014.
At September 30, 2014, the McLennan County Public Facilities Corporation, presented as a blended component unit of McLennan County, had approximately $ 45.7 million in revenue bonds outstanding. The revenue bonds are the liability of the Corporation. Revenues from rental of jail space to third party entities is the source of funding for debt service on the revenue bonds and is used to cover all the expenses of the new jail's operations. The revenue bonds were rated AA- by Standard & Poors. Additional information on the County's long-term debt can be found in Note Ill ( D) in the notes to the financial statements.
29 McLennan County, Texas Management's Discussion and Analysis September 30, 2014
ECONOMIC FACTORS AND NEXT YEAR'S BUDGET AND RATES
There have been several State of Texas and Federal legislative changes that have already impacted the finances of McLennan County and will continue to have an impact on future finances of the County. A listing of conditions and decisions that may impact the future financial condition of the County follows:
The County increased its combined tax rate by 5 cents to . 535293 in 2014. The tax rate remains the same for 2015 but property values have increased and new property added raising $ 3.4 million more revenue in 2015 than in 2014.
The County expects the cost of housing inmates and cost of indigent defense to continue to increase in 2015. However, measures are being taken in an effort to decrease the expenditures related to both of these areas.
Requests for Information
This financial report is designed to provide a general overview of McLennan County's finances for all those with an interest in the governments finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of County Auditor, McLennan 4th County, 214 N. Street, Suite 100, Waco, TX 76701.
30 BASIC FINANCIAL STATEMENTS MCLENNAN COUNTY, TEXAS
Statement of Net Position
September 30, 2014
ASSETS Cash and Investments 56,052,460 Receivables( net of allowances for estimated uncollectibles): Taxes 2,747,417 Accounts 8, 149, 935 Due from Other Governments 4,008,626 Prepaid Assets 830,754 Capital Assets( net of accumulated depreciation) Land 3,530,553 Buildings and system 74,924,083 Improvements other than buildings 783,339 Machinery and equipment 5,700,839 Infrastructure 9,584,453 Construction in progress 34, 350 Total Assets 164,326,809
DEFERRED OUTFLOWS OF RESOURCES Deferred Losses on Refundings of Debt 1, 620,783 Total Deferred Outflows of Resources 1, 620,783
LIABILITIES Accounts Payable 5,289,239 Accrued Interest Payable 1, 165,481 Due to Other Governments 181, 601 Estimated Claims Incurred but Not Reported 494,548 Unearned Revenue 209,615 Noncurrent liabilities: Due within one year 6,326, 896 Due in more than one year 80,470,688 Total Liabilities 94, 138, 044
NET POSITION Net Investment in Capital Assets S 29,011, 534 Restricted Net Position Restricted for General Government 1, 654,498 Restricted for Judicial Functions 1, 210,502 Restricted for Public Safety Functions 3,848,338 Restricted for Transportation Functions 6,295,254 Restricted for Welfare Functions 13,910 Restricted for Capital Projects 2,051, 566 Restricted for Debt Service 8,203,221 Unrestricted 19, 520,725 Total Net Position 71, 809,548
The notes to the financial statements are an integral part of this statement.
C
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33 j1NmiNOY'ppD87qC} MCLENNAN COUNTY, TEXAS
Balance Sheet
Governmental Funds
September 30, 2014
Jail General Road 8 Bridge Lease Fund Fund Fund
ASSETS
Assets: 289, 999 Cash and Investments 30,372, 688 $ 6.498, 153 $ Receivables( net of allowances for estimated uncollectlbles): Taxes 2.321, 579 55,887 Accounts 178,538 120 Due from Other Funds 182,556 458,731 Due from Other Governments 3,12%410 67,358 605,531 Prepaid Assets 829,822
37,011 591 $ 6,621, 516 $ 1, 334,281 Total Assets 1 II
JABILmES. DEFERRED INFLOWS OF RESOURCES. AND FUND BALANCE
Liabilities* Accounts Payable 2, 782,495 $ 687.850 $ Due to Other Funds 1, 006, 759 1. 334,281 Due to Other Governments 179, 982 1, 819 Unearned Revenue Total Liabilities 3,969, 238 689,469 1, 334,281
Deferred Inflows of Resources: Unavailable Revenue Property Taxes 2, 103,342 55,887 Other 53,017 Total Deferred Inflows of Resources 2,103,342 108,904
Fund Balances: Nonspendable 829,822 Restricted for. General Government Judldal Public Safety 4.493 Public Transportation 5.843. 143 Welfare Debt Service Committed for. Capital Protects Economic Development 9,277,544 Unassigned 20.827.154 Total Fund Balance 30,939. 013 5,843,143
62.1, 518 $ 1, 334,281 Total Liabilities, Deferred Inflows of Resources, and E 37 011, 591 , ,$ 6, Fund Balance
The notes to the finandal statements are an integral part of this statement.
34 PFC PFC Debt Permanent Jail Revenue Bonds Other Service Improvement Operating Series 2009 Governmental Fund Fund Fund Debt Service Fund Funds Total
1, 670,240 $ 2, 108,771 $ 1, 042,775 $ 5, 556,388 $ 7,568,294 $ 55,087288
243,507 50,180 78, 284 2,747,417 23,381 202,019 15,876 1, 334, 261 737, 521 2,728,745 209,329 4,008,826 932 830,754
1, 913,747 $ 2, 174,607. $ 2377,038 $ 6,293,889 $ 7,878,200 S 65,604,847•
5 73,078 $ 1, 839,515 $ 126,303 $ 5,289,239 737, 521 15,678 177, 756 3,271, 973 181, 601 390,315 390,315 73,076 2, 377,038 15,876 694,374 9,133,128
232,246 49,985 72,280 2, 513, 700 53,017 232,248 49,985 72260 2, 568,717
932 830,754
1, 854,498 1, 654,498 1, 210,502 1, 210,502 3,843.845 3, 848,338 452. 111 8,295254 13,910 13, 910 1, 881, 501 8,278,213 7,959.714
2,051, 566 2,051, 568 9,277,544 84,232) 20,782,922 1, 881, 501 2,051, 588 6,278,213 7, 111, 568 53,905,002
1, 913,747 2, 174, 607 ,$ 2,377,036, $ 6,293, 889 •$ 7,878, 200, 85,604,847 4 ,$
35 45_ r. Y . 7/ \ /
36 ir: MCLENNAN COUNTY, TEXAS
Reconciliation of the Balance Sheet of the Governmental Funds to the Statement of Net Position
September 30, 2014
Total fund balances- governmental funds 53,905,002
Amounts reported for governmental activities in the statement of net position are different because.
Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds. These capital assets( net of accumulated depreciation) consist of: Land 3,530,553 Buildings 74,924,083 Improvements other than buildings 783,339 Machinery and equipment 5,700,839 Infrastructure 9,584,453 Construction in progress 34,350 Total capital assets 94,537,817
Some fines and fees earned In the current fiscal year, which are not available to provide for current financial resources, are not recorded In the governmental funds. 5,532,503
Some property taxes earned in the current fiscal year, which are not available to provide for current financial resources, are deferred in the governmental funds. 2,747,417
An Internal Service Fund is used by management to charge the costs of health insurance to individual funds. The assets and liabilities of the Internal Service Fund are not Included in the governmental funds but are included in the Statement of Net Position. 1, 429,270
Some liabilities are not due and payable in the current period and therefore are not reported in the governmental funds. Those liabilities consist of:
Interest Payable 1, 185,461) General Obligation Bonds 2,880,000) Revenue Bonds 970,000) Capital Leases 1, 002,880) Compensated Absences 1, 674,016) Total Current Liabilities 7,492,357)
General Obligation Bonds 15,570,000) Revenue Bonds 44,730,000) Unamortized Deferred Amount on Refunding 61, 891) Unamortized Deferred Original Issue Discount 1, 682,674 Capital Leases 2,225,853) Other Post Employment Benefits 17,528,330) Compensated Absences 418,504) Total Non-current Liabilities 78.849,904)
Net Position 71809,548
The notes to the finandal statements are an Integral part of this statement.
37 MCLENNAN COUNTY, TEXAS
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Year Ended September 30, 2014
Jail General Road& Bridge Lease Fund Fund Fund Revenues: Taxes 68,370,053 $ 4,307,264 $ Licenses and Permits 4,000 2,116,891 Intergovernmental 2,072,427 623,772 Charges for Services 7,944,485 11, 115,677 Fines and Forfeits 5, 358 928,435 Miscellaneous 1, 701, 531 390,353 Total Revenues 80,097,852 8, 386,715 11, 115,877
Expenditures: Current General Government 20,318,582 Judicial 5,874,047 Public Safety 30,657,843 11, 115,677 Public Transportation 351, 003 7,775,479 Health 4,129,723 Welfare 5,575,754 Culture- Recreation 44,211 Conservation 226,464 Economic Development and Assistance 456,962 Debt Service: Principal 982,262 118, 335 Interest and Fiscal Charges 173,066 1, 554 Capital Projects Total Expenditures 88,769,917 7,895,368 11, 115,677
Excess( Deficiency) of Revenue over Expenditures 11, 327,935 471, 347
Other Financing Sources( Uses): Transfers In 1, 587,647 Transfers Out 5, 376,401) 1, 031, 000) Proceeds from Refunding Bonds Payment to Refunded Bonds Agent Sale of Capital Assets 108,269 Issuance of Debt 820,998 Total Other Financing Sources( Uses) 3, 167,756) 922,731)
Net Change in Fund Balance 8, 180, 179 451, 384)
Fund Balance at Beginning of Year 22,778,834 6,294,527
Fund Balance at End of Year 30, 939,013 $ 5,843, 143 $
The notes to the financial statements are an integral part of this financial statement
38 PFC PFC Debt Permanent Jail Revenue Bonds Other Service Improvement Operating Series 2009 Governmental Fund Fund Fund Debt Service Fund Funds Total
3,358,698 $ 51, 654 $ 48,028 $ 78, 133,697 2, 120,891 3, 960,577 8,656,776 11, 115,877 3,767,955 33,943,794 304, 348 1, 238,137 7,748 8, 555 105 65,597 52,889 2,226,778 3,386,446 60,209 11, 115, 782 65,597 8, 131, 795 122,320,073
1 785, 126 21, 103,708 204,589 6,078,636 7, 117, 990 11, 106, 150 59,997,680 391, 085 8,517,567 4, 129,723 206,879 5, 782,433 44,211 226,464
456,962
2, 595,000 910,000 4, 585,597 839, 115 3, 087,913 4, 101, 648 337, 110 15,676 28,599 381, 385 3,434, 115 337, 110 7, 117,990 4,013,589 12, 722,228 115,405,994
87,669) 276,901) 3, 997,792 3, 947,992) 4,590,433) 6,914,079
4, 090,203 5, 376,401 11, 054,251 500,000) 3, 997,792) 149,058) 11, 054,251) 8, 800,000 8,800,000 8,697,427) 8,697,427) 108,289 620,998 102,573 500,000) 3,997,792) 4,090,203 5,227,343 831, 840
34, 904 776,901) 142,211 636,910 7,745,919
1, 846,597 2,828,487 8, 136,002 8,474,656 48, 159,083
1, 681, 501 $ 2,051, 566 $ 6,278,213 $ 7, 111, 566 $ 53, 905,002 II 39 11•7,\,; c cif.: e:r,\
SiI. f(10 t,- ,
40 MCLENNAN COUNTY, TEXAS
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of the Governmental Funds to the Statement of Activities
For the Year Ended September 30, 2014
Net change In fund balances- governmental funds 7,745,919
Amounts reported for governmental activities in the statement of activities are different because:
An Internal Service Fund is used by management to charge the costs of health insurance to individual funds. The net activities of the Internal Service Fund are included in the governmental activities in the statement of activities. 26,706)
Capital outlays are reported as expenditures in governmental funds. However, in the statement of activities, the cost of capital assets is allocated over their estimated lives as depredation expense. In the current period, these amounts are: Capital outlay 2, 178,670 Depreciation expense 8,352,008)
Excess of depreciation expense over capital outlay 4, 173,338)
Governmental funds report the full amount of proceeds from capital asset sales. However, In the statement of activities, only the gains or losses associated with those sales are reported. In the current period these amounts are: Sales of capital assets 108269)
Net gains on sales of capital assets 102,396 5,873) Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. Property taxes receivable 24,796 Fines and fees receivable 1, 059,981 Total receivables 1, 084,777
The liabilities for compensated absences are accrued at the government-wide level but not at the fund level. This is the current year change in those liabilities, reported
as expense in the statement of activities. 9,019
The OPEB obligation per GASB 45 are accrued at the government-wide level but not at the fund level. This is the current year change in those liabilities, reported as expense in the statement of activities. 2,607,048)
Accrued interest reported as expense in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental funds. 143,022
Bond proceeds provide current financial resources to governmental funds, but issuing debt Increases long-term liabilities In the statement of net position. Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. In the current period these differences are: Issuance of Debt 9,420,998) Amortization of deferred refunding amount 5,454 Debt repayment 13,210,597
Total long-term debt 3,795,053
Change in net position of governmental activities 5,964 825
The notes to the financial statements are an Integral part of this statement
41 MCLENNAN COUNTY, TEXAS
Statement of Net Position
Proprietary Fund
September 30, 2014
Governmental Activities Internal Service Fund
ASSETS:
Current Assets: Cash and Investments 965, 174 Accounts Receivable 415,413 Due from Other Funds 548,028 Total Assets 1, 928,615
LIABILITIES:
Current Liabilities: Estimated Claims Incurred But Not Reported 494,546 Due to Other Funds 4,799 Total Liabilities 499,345
NET POSITION- Unrestricted 1, 429,270
The accompanying notes are an integral part of these financial statements.
42 MCLENNAN COUNTY, TEXAS
Statement of Revenues, Expenses and Changes in Net Position
Proprietary Fund
For the Year Ended September 30, 2014
Governmental Activities Internal Service Fund
OPERATING REVENUES Charges for Services 6,495, 179 Total operating revenues 6,495, 179
OPERATING EXPENSES Insurance Claims 5,734, 569 Co Insurance Premiums 453,961 Administrative Costs 336, 930 i Total operating expenses 6,525,460
OPERATING INCOME/( LOSS) 30,281)
NON-OPERATING REVENUES( EXPENSES) Investments Earnings 3, 575 Total non-operating revenues( expenses) 3,575
CHANGE IN NET POSITION 26, 706)
NET POSITION, BEGINNING 1, 455,976
NET POSITION, ENDING 1, 429,270 ,
The accompanying notes are an Integral part of these financial statements.
43 MCLENNAN COUNTY, TEXAS
Statement of Cash Flows
Proprietary Fund
For the Year Ended September 30, 2014
Governmental Activities Internal Service Fund
CASH FLOW FROM OPERATING ACTIVITIES Cash received from insurance claims recovery 200,814 Cash received from customers 6,337, 120
Cash paid to suppliers for goods and services 6,920,675) Net cash used by operating activities 382, 741)
CASH FLOW FROM INVESTING ACTIVITIES Interest on investments 3,575 Net cash provided by investing activities 3,575
NET INCREASE IN CASH AND CASH EQUIVALENTS 379,166)
CASH AND CASH EQUIVALENTS, BEGINNING 1, 344,340
CASH AND CASH EQUIVALENTS, ENDING 965, 174
Reconciliation of operating income to net cash provided( used) by operating activies:
Operating Incomel(Loss) 30,281) Adjustment to reconcile operating income( loss) to net cash provided ( used) by operating activities: Change in assets and liabilities: Decrease( increase) in assets: Accounts receivable 347,924) Due from other funds 158,059) Decrease) increase in liabilities:
Accounts payable 82, 163)
Due to other funds 4,799 Claims payable 210,887
Net cash used by operations 382, 741)
The accompanying notes are an Integral part of these financial statements.
44 MCLENNAN COUNTY, TEXAS
Statement of Fiduciary Net Position
Fiduciary Funds
September 30, 2014
Private Purpose Agency Trust Funds Funds Assets: Cash and Investments 67,280 $ 9,214,847 Total Assets 67,280 $ 9,214,847
Liabilities: Due to Other Governments 762,964 Due to Others 8,451, 883 Total Liabilities 9,214,847
Net Position: Held in Trust for Pool Participants 67,280 $ Total Net Position 67,280 $
The notes to the financial statements are an integral part of this statement.
45
d MCLENNAN COUNTY, TEXAS
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
Year Ended September 30, 2014
Private Purpose Trust Funds
Additions: Investment Earnings: Interest 253 Total Investment Earnings 253
Total Additions 253
Deductions:
Total Deductions
Change in Net Position 253
Net Position, Beginning of Year 67,027
Net Position, End of Year 67, 280
The notes to the financial statements are an integral part of this statement.
46 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting and reporting policies of McLennan County, Texas ( the County) reflected In the accompanying basic financial statements conform to accounting principles generally accepted in the United States of America applicable to state and local governments. Accounting principles generally accepted in the United States of America for local governments are those promulgated by the Governmental Accounting Standards Board ( GASB) in Governmental Accounting and Financial Reporting Standards. This financial report has been prepared in accordance with GASB Statement No. 34 ( Basic Financial Statements — and Managements Discussion and Analysis— for State and Local Governments) issued in June 1999. The most significant accounting and reporting policies of the County are described in the following notes to the financial statements.
a) Reporting Entity
1. Primary Government McLennan County( the County) is a public corporation and political subdivision of the State of Texas. The Commissioners Court, comprised of the County Judge and four Commissioners, is the general governing body of the County in accordance with Article 5, Paragraph 18 of the Texas Constitution. The County provides the following services as authorized by the statutes of the State of Texas: justice administration ( courts, juries, constables, district attorney, clerks, investigators, sheriff, jail), tax collection, road and bridge maintenance, public health, agricultural extension services, fairgrounds venue, juvenile services, assistance to indigents and area economic development
2. Blended Component Units
The accompanying basic financial statements present the government as defined according to criteria in GASB Statement No. 14, The Financial Reporting Entity and in GASB Statement No. 39, Determining Whether Certain Organizations are Component Units, an Amendment of GASB Statement 14. Blended component units, while legally separate entities, are, in substance, part of the government's operations.
The McLennan County Community Supervision and Corrections Department (also referred to as the Adult Probation Department and CSCD) is a blended component unit of McLennan County and is governed by the McLennan County Board of District Judges, who appoints the Director of the CSCD. The McLennan County Commissioners Court is required by statute to provide facilities, utilities and equipment for the operation of this department In addition, the County provides administrative functions including accounting, risk management, payroll preparation and purchasing. The McLennan County CSCD is responsible for the management and monitoring of adult residents of McLennan County who are on criminal probation. Funding for salaries of CSCD personnel and many operating expenses is from various State grants.
On September 2, 2008, the Commissioners Court of McLennan County issued a certificate for order that created a nonprofit public facilities corporation under Chapter 303 of the Texas Local Government Code. The McLennan County Public Facility Corporation ( the * Corporation") was organized for the purpose of financing, on behalf of the County, an eligible criminal detention and correctional facility and to be responsible for the operations of such facility. The operations of the facility will be financed on an ongoing basis by the rental of jail space to third party entities, such as Federal agencies and other local governments. All of the members of the Board of Directors of the Corporation are appointed by the Commissioners Court of the County and at September 30, 2014 consisted of the individuals that comprise the Commissioners Court with the exception of County Commissioner Precinct 2. The Corporation is included in the Comprehensive Annual Financial
47 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Report as a blended component unit The Corporation' s funds consist of an Operating Fund, a Capital Projects Fund, and a Debt Service Fund. b) Government- wide and Fund Financial Statements
The government-wide financial statements include the statement of net position and the statement of activities. Governmentwide statements report on all the non-fiduciary activities of the County and its blended component units. The effect of inter-fund transfers has been removed from these statements but continues to be reflected on the fund statements. Primary support of governmental activities is derived from taxes, intergovernmental revenues and charges for services.
The statement of activities exhibits the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function, 2) fines and fees assessed offenders by the judicial system, and 3) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included in program revenues are reported as general revenues.
Separate fund financial statements are provided for governmental funds, proprietary funds, and fiduciary funds even though the latter are excluded from the government-wide financial statements. The General Fund, Road and Bridge Fund, Jail Lease Fund, Debt Service Fund, Permanent Improvement Fund, PFC Jail Operating Fund, and the PFC Revenue Bonds Series 2009 Debt Service Fund meet the criteria or have been selected by management as major governmental funds. Each major fund is reported in separate columns in the fund financial statements. Nonmajor funds include other Special Revenue Funds and a Capital Projects Fund. The combined amounts for these funds are reflected in a single column in the fund financial statements. Detailed statements for nonmajor funds are presented within Combining and Individual Fund Statements and Schedules.
c) Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Major revenue types, which have been accrued, are district clerk and county clerk fines and fees, justice of the peace fines and fees, revenue from investments, intergovernmental revenue and charges for services. Grants are recognized as revenue when all applicable eligibility requirements are met.
Governmental fund level financial statements are reported using current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. Measurable and available revenues include revenues expected to be received within 60 days after the fiscal year ends. Receivables which are measurable but not collectible within 60 days after the end of the fiscal period are reported as unavailable revenue. Property taxes, sales and other taxes, state and federal grants, federal prisoner reimbursements and detention center revenues associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Property taxes levied prior to September 30, 2013 that were due October 1, 2013, have been assessed to finance the budget of the fiscal year ending September 30, 2014. In accordance with the modified accrual basis of accounting, the balances outstanding at September 30, 2014, and beyond the 60 days after year-end have been reflected as unavailable revenue and taxes receivable in the fund financial statements. Property taxes and interest earned as of September 30 and received within 60 days
48 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014 of year-end are accrued as income in the current period. Expenditures generally are recorded when a liability is incurred; however, debt service expenditures, claims and judgments, and compensated absences are recorded only when payment is made.
1. The government reports the following major governmental funds:
The General Fund is the general operating fund of the County and is always classified as a major fund. The General Fund is used to account for all financial resources except those required to be accounted for in another fund. Major revenue sources include property taxes, charges for services, intergovernmental revenues and investment interest income. Primary expenditures are for general administration, judicial, public safety, health services, welfare services, capital acquisition, and debt service.
The Road and Bridge Fund is a constitutional fund used to account for the revenues and expenditures associated with the construction and maintenance of roads and bridges within the County. The principal sources of revenues for the Road and Bridge Fund are property taxes, intergovernmental revenue, and fines and fees.
The Jail Lease Fund was established to account for the lease of the Jack Harwell Detention Center from the Public Facilities Corporation and for the operations of that facility. The facility operations are contracted by LaSalle Management Company, LLC. The principal source of revenues for the Jail Lease Fund is the revenue generated by the facility.
The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Debt Service Funds are required only when they are legally mandated and/or if resources are being accumulated for general long-term debt principal and interest payments maturing in future years. The principal source of revenues for the Debt Service Fund is ad valorem taxes.
The Permanent Improvement Fund is a constitutional fund used to account for the acquisition of and improvements to land and buildings on a continuing basis. The Commissioners Court in its annual budget includes specific appropriations for expenditures from this fund. The principal source of revenues for the Permanent Improvement Fund is ad valorem taxes.
The PFC Jail Operatlno Fund was established to account for the operations related to the McLennan County Public Facility Corporation's Jack Harwell Detention Center. There is no statutory requirement for a budget for this fund by the Commissioners Court as all of its activity is governed by the Board of Directors of the Public Facilities Corporation. The principal source of revenues for the PFC Jail Operating Fund is revenue generated from leasing the facility to McLennan County. The PFC Revenue Bonds Series 2009 Debt Service Fund was established to account for the accumulation of resources, as required in the trust indenture, in an interest and sinking fund for use in future principal and interest obligations related to the McLennan County Public Facility Corporation the' PFC) Revenue Bonds Series 2009. There is no statutory requirement for a budget for this fund by the Commissioners' Court as all of its activity is governed by the trust indenture and the Board of Directors of the Public Facilities Corporation.
2. The government reports the following nonmajor governmental funds: Special revenue funds are used to account for specific revenue sources ( other than for capital projects) that are legally restricted to expenditures for specified purposes. These legal restrictions can come from outside the County or from Commissioners Court.
49 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Capital proiects funds are used to account for financial resources to be used for the acquisition or construction of major capital assets and infrastructure. The primary source of funding for capital projects funds is the proceeds from the issuance of debt.
3. Additionally, the government reports the following fund types:
Aaencv funds are used to account for situations where the County's role is strictly custodial in nature. As a result, all assets reported in an agency fund are offset by a liability to the party on whose behalf the assets are held. Most of these funds are held for legal reasons. Those reasons vary from funds held in trust for minors to funds placed in escrow awaiting a decision and order by the presiding court Additional agency funds are used to account for cash on hand for tax collections for other governmental entities or for fees collected on behalf of the State and other governmental entities.
Private-purpose trust funds are used to report any trust arrangement under which principal and income benefit individuals, private organizations, or other government
Internal service fund is used to finance, administer, and account for McLennan County's self-insured health program, whose purpose is to provide health insurance to employees of the County. Due to the fact that these services predominantly benefit governmental rather than business-type functions, the fund has been included with the governmental activities in the government-wide statements.
When both restricted and unrestricted resources are available for use, it is McLennan County's policy to use restricted resources first, then unrestricted resources as they are needed. d)Assets, Liabilities, Deferred Outflows/inflows of Resources, and Net Position/ Fund Balance
1. Deposits and Investments
The County's cash and cash equivalents are considered to be cash on hand, demand deposits and short term investments with an original maturity of three months or less from the date of acquisition.
State statutes and the County's official Investment Policy authorize the County to invest in obligations of the U.S. Treasury and Governmental Agencies, commercial paper, repurchase agreements, bankers' acceptances, money market mutual funds and direct obligations of the State of Texas.
The County and its component units report investments at fair market value in accordance with provisions of GASB Statement No. 31, Accounting and Financial Reportingfor Certain Investments andfor External Investment Pools. All investment income is recognized as revenue in the appropriate fund's statement of activity and/or statement of revenues, expenditures and changes in fund balance.
2. Receivables and Payables
Property taxes are recognized as revenues in the period for which the taxes are levied, regardless of the lien date. Property taxes for the County are levied based on taxable value on the lien date of January 1 prior to September 30 of the same year. They become due October 1 of that same year and delinquent after January 31 of the following year. Accordingly, receivables and revenues for prior- year levies delinquent at year-end are reflected on the government-wide statement based on the full accrual method of accounting and under the modified accrual method in the fund statements.
Accounts receivables from other governments include amounts due from grantors for approved grants for specific programs and reimbursements for services performed by the County. Program grants are recorded as receivables and revenues at the time all eligibility requirements have been met and reimbursable costs are incurred.
50 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Reimbursements for services performed are recorded as receivables and revenues when they become eligible for accrual in the government-wide statements. Included are fines and costs assessed by court action and billable services for certain contracts. Revenues received in advance of the costs being incurred are recorded as unavailable revenue in the fund statements.
Receivables are shown net of an allowance for uncollectable accounts.
Lending or borrowing between funds is reflected as " due to" or " due from" ( current portion) or advances to/from other funds" ( noncurrent). Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. Inter-fund activity reflected in " due to" or" due from" is eliminated on the government-wide statements.
3. Inventories and Prepaid Item
Inventories of the governmental funds consist of expendable supplies and materials held for consumption. The purchase method is used to account for inventory in the governmental funds. The cost is recorded as an expenditure at the time individual items are purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The cost is recorded as a prepaid item at the time of purchase, but year-end adjustments are made to show the consumption of those items. Prepaid items are considered to be nonspendable fund balance.
4. Capital Assets— Primary Government Capital assets, which include land, buildings and improvements, equipment, and infrastructure, are reported in the government-wide financial statements. The capitalization threshhold for the capitalization of assets is set forth in the following schedule:
51 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Asset Category Capitalization Threshold
Land and Land Improvements Capitalize all
Improvements Other than Buildings 5,000
Buildings and Building Improvements
Buildings and Building Improvements 50, 000
Building Improvements performed/acquired after building 5,000 acquisition
Infrastructure
Roads constructed, acquired or donated since 1980 Capitalize all
New Roads constructed 10/01/ 03 300,000 per mile
Major road renovations and improvements 100,000 per mile
Bridges 20,000
Furniture, Equipment and Other Personal Property 5,000
Leasehold Improvements 5,000
5,000 Works of Art and Historical Treasures
Capital assets are recorded at historical costs if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repair that do not add to the value of the asset or materially extend the assets life are expensed rather than capitalized. Capital assets and infrastructure are depreciated using the straight line method over the following estimated useful lives:
52 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
I Asset Category Years
Buildings 30
Building and land improvements 10 to 25
Infrastructure- Bridges 25 to 45
Infrastructure- Roads 20
Furniture and Fixtures 10
General Equipment 5 to 15
Computer hardware 3 to 5
Passenger vehicles 5
Road maintenance equipment 10
6. Longevity Pay Substantially all employees of the County are compensated on a salary basis. There are a few an basis. Prior to the employees, mostly part-time or temporary, who are compensated on hourly 2014 fiscal year, longevity pay was added to the salary of each official and each salaried employee of the County at the rate of$ 5.00 per month for each full year of continuous service by the employee. As of October 1, 2013, these total amounts were frozen and no additional longevity amounts were added to salaries.
6. Compensated Absences Vacation leave is accrued by each salaried employee of the County each month at the rate of 0.0385 hours for each hour worked, up to a maximum balance of 200 hours. After 120 months of continuous service, the accrual rate is increased to 0.0577 hours for each hour worked. Upon termination, employees are paid for all accrued and unused vacation time.
Sick leave accrues at the rate of 0.0462 hours for each hour worked, up to a maximum balance of 720 hours. Sick leave may be used only for sickness and other specified purposes, and no payment is made for any unused sick leave. A liability for unused vacation and compensatory time for all full-time employees is calculated and reported in the government-wide financial statements. For financial reporting, the following criteria must be met to be considered as compensated absences: a) leave or compensation is attributable to services already rendered, and b) leave or compensation is not contingent on a specific event( such as illness).
GASB Interpretation 6 indicates that liabilities for compensated absences should only be recognized in the fund statements to the extent the liabilities have matured and are payable out of current available resources. Compensated absences are paid from the same respective governmental operating funds as the ones from which the related employees' salaries were paid.
53 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Compensated absences are accrued in the government-wide statements.
7. Health& Life Insurance Benefits
The County at its expense provides term life insurance coverage in the face amount of$ 10,000 for each official and each salaried employee.
Each official and each salaried employee is provided medical coverage through the County's self- insured health program. The County pays medical coverage premiums for eligible employees up to the lowest premium amount for the base plan of the County. Covered officials and employees may, at their own option and expense, have their spouses or dependents included in this medical coverage.
8. Other Benefits
Deferred Comnensatlon Plan - The County offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all County employees, permits the deferral of Federal Income Tax on the deferred portion of the employee's compensation until future years. The deferred portion of compensation is not available to employees until termination, retirement, death, or unforeseeable emergency, and becomes subject to Federal Income Tax when constructively received by the employee.
The assets of the Plan are not subject to the claims of the general creditors of the County, and, in accordance with GASB 32 ' Accounting for Deferred Compensation Plans,* the County does not present the assets and liabilities related to the Plan in the agency funds.
Cafeteria Plan- All salaried employees have the option of participating in a cafeteria plan created in accordance with Internal Revenue Code Section 125. This plan affords tax savings to the employee by allowing the County to provide certain benefits under an agreement with the employee that reduces the employee's taxable income while increasing his actual net income.
9. Long-term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities under governmental activities. On new bond issues, bond premiums and discounts, as well as deferred gains or losses on refunding of debt, are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
10. Fund Balance Classification
The governmental fund financial statements present fund balances based on classifications that comprise a hierarchy that is based primarily on the extent to which the County is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent The classifications used in the governmental fund financial statements are as follows:
Nonspendable: This classification includes amounts that cannot be spent because they are either ( a) not in spendable form or ( b) are legally or contractually required to be maintained intact Nonspendable items are not expected to be converted to cash or are not expected to be
54 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
converted to cash within the next year.
Restricted: This classification includes amounts for which constraints have been placed on the use of the resources either( a) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or ( b) imposed by law through constitutional provisions or enabling legislation.
Committed: This classification includes amounts that can be used only for specific purposes pursuant to constraints imposed by court resolution of the Commissioners Court, the County's highest level of decision making authority. These amounts cannot be used for any other purpose unless the Court removes or changes the specified use by means of a majority vote of Commissioners Court during an open meeting. This classification also includes contractual obligations to the extent that existing resources have been specifically committed for use in satisfying those contractual requirements.
Assigned. This classification includes amounts that are constrained by the County's intent to be used for a specific purpose but are neither restricted nor committed. This intent can be expressed by the Commissioners Court.
Unassigned. This classification includes the residual fund balance for the General Fund. The unassigned classification also includes negative residual fund balance of any other governmental fund that cannot be eliminated by offsetting of assigned fund balance amounts.
When expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the County considers restricted funds to have been spent first When expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the County considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned.
11. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net positon that applies to a future period and so will not be recognized as an outflow of resources( expenditure) until then. The County has one item that qualifies for reporting in this category and it is the deferred losses on refundings of debt reported in the government-wide statement of net position. A deferred loss on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt
In addition to liabilities, the statement of financial position reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resources( revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting, that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet The governmental funds report unavailable revenues from multiple sources. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.
55 i MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
12. Change In Accounting Princlples/Prior-Period Adjustment
As a result of implementing GASB Statement No. 65, the County has decreased beginning net position as of October 1, 2013 by$ 1, 618,601. This decrease results from no longer deferring and amortizing bond issuance costs. Further, the County has reclassified its deferred loss on bond refunding, previously reported as a component of long-term debt, to deferred outflows of resources in the government-wide statements In accordance with GASB Statement No. 65. The effect of this change increases the long-term liabilities of the governmental activities by$ 1, 615,329 and corresponds to an increase in deferred outflows of resources as of October 1, 2013.
II. DETAILED NOTES ON ALL FUNDS
a) Deposits and Investments
Investments in the local government investment pools, TexPool ( rated AAAm by S& P) and TexStar rated AAAm by S& P), are stated at fair value, which is the same as the value of the pool shares. Investments in the mutual funds, Fidelity ( rated AAAm by S& P), are stated at fair value, which is the same as the value of the fund shares.
Regulatory oversight for the operations of these external investment pools is found in the Public Funds Investment Act of the State of Texas. Required oversight for the pools includes compliance with investment guidelines, annual independent audits and the establishment of oversight committees.
1. Interest Rate Risk
In accordance with the County's investment policy, exposure to declines in fair values is managed by limiting the weighted average maturity of its investment portfolio to two years for individual securities and 90 days for investment pools.
2. Credit Risk
According to County policy all of its cash deposits are required to be in an institution that either has its main office or a branch in Texas, and are guaranteed by the Federal Deposit Insurance Corporation or are secured as to principal by obligations described in clauses ( 1) through ( 4). Furthermore, the County limits its exposure to credit risk by limiting its investments to( 1) obligations of the United States or its agencies; ( 2) direct obligations of the State of Texas or its agencies; ( 3) other obligations, the principal and interest of which is guaranteed or insured by or backed by the full credit and good faith of the State of Texas or the United States or their respective agencies; ( 4) obligations of states, agencies, counties, cities and other political subdivisions of the State of Texas rated as to investment quality by a nationally recognized investment rating firm not less than an A or its equivalent; ( 5) certificates of deposit meeting the requirements of the Texas Public Funds Investment Act( Chapter 2256, Texas Government Code) that are issued by or through an institution that either has its main office or a branch in Texas, and are guaranteed by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund, or are secured as to principal by obligations described in clauses ( 1) through ( 4) or in any other manner and amount provided by law for county and district deposits; ( 6) fully collateralized repurchase agreements that have a defined termination date, are fully secured by obligation described in clause ( 1), and are placed through a primary government securities dealer or a financial institution doing business in the state of Texas; (7) commercial paper with a stated maturity of 270 days or less that is rated at least A-1 or P- 1 or the equivalent by two nationally recognized credit rating agencies; ( 8) no-load money market mutual funds registered with and regulated by the Securities and Exchange Commission that have a weighted average stated maturity of 90 days or less; (9) no-load mutual funds registered with the Securities and Exchange Commission that have a weighted average maturity of less than two
56 i
MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
years, invest exclusively in obligations described in this policy and are continuously rated as to investment quality by at least one nationally recognized investment rating firm of not less than AAA or its equivalent; and ( 10) government investment pools that invest solely in such obligations, provided that the pools are rated no lower than AAA or AAAm or an equivalent by at least one nationally recognized rating service.
3. Concentration of Credit Risk
The County further limits Its credit risk by requiring diversification In the investment portfolio in its investment policy.
4. Custodial Credit Risk Deposits
In the case of deposits, this is the risk that in the event of a bank failure, the County's deposits may not be returned to it. At September 30, 2014, all cash deposits with financial institutions were insured by a combination of FDIC coverage, FHLB letters of credit, or collateralized securities.
5. Custodial Credit Risk— Investments
For an investment, this is the risk that, in the event of the failure of the counterparty, the County will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. At September 30, 2014, the County has no custodial risk with regard to its investments.
b) Property Taxes and Other Receivables Property taxes attach as an enforceable lien on property as of January 1. Taxes are levied prior to September 30, become due on October 1 and are delinquent after January 31. The County bills and collects property taxes for itself and for the following entities: Cities of Bellmead, Beverly Hills, Bruceville-Eddy, Crawford, Gholson, Hewitt, Lacy-Lakeview, Lorena, Mart, McGregor, Moody, Riesel, Robinson, Waco, West, Woodway; McLennan Community College; Independent School Districts of Axtell, Bosqueville, Bruceville- Eddy, China Spring, Connally, Crawford, Gholson, Hallsburg, LaVega, Lorena, Mart, McGregor, Midway, Riesel, Robinson, Waco, West; Special Districts of Castleman Creek, Elm Creek Watershed, Mclennan County Water Control District # 2, McLennan and Hill Counties Tehuacana Creek Water Control District# 1 Benefit Tax, Downtown Public Improvement District. The County is the only taxing entity controlled by the Commissioners Court; and the County Tax Assessor/Collector acts only as an intermediary in the collection and distribution of property taxes to the other entities. The County collects and distributes delinquent tax collection fees for law firms. Collections of the property taxes and subsequent remittances to the proper entities are accounted for in the Tax Assessor/Collector's Agency Fund. Tax collections are recorded as payable to entities at gross amount due before tax collection commission with the exception of McLennan Community College and the Special Districts of Elm Creek Watershed and the McLennan and Hill Counties Tehuacana Creek Water Control District # 1 Benefit Tax. Collection commissions are recorded for the County as a receivable from the entities, with the exception of McLennan County's own taxes, whereas the commission is applied to the receivable when received from the entity. Tax collections deposited for the County are distributed on a monthly basis to the General Fund, Permanent Improvement Fund, Road and Bridge Fund and Debt Service Fund of the County. Distribution to the funds is based on the tax rate established for each fund by Commissioners Court order for the tax year for which the collections are made.
The County participates in three Tax Increment Finance (TIF) Districts. When a TIF District is created with the approval of all participating governmental taxing entities, the property included in the District
57 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014 has its assessed valuation frozen at the base year value. As projects are developed which increase the assessed valuation of the property, the resulting increases in taxes in years after the base year is returned to the TIF zones which financed the improvements, with taxes on the base year provided to the governmental taxing entities. The county collects taxes on behalf of a taxing entity having a Special Improvement District ( SID), reports delinquencies to the taxing entity, and does not manage the collection of delinquencies for the taxing entity.
Governmental funds report unavailable revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. Grant receivables are monies not yet received from Grantor Agencies to pay for the current period budgeted expenditures.
The County is authorized by the Constitution of Texas to levy taxes up to$ 0.80 per$ 100 of assessed valuation for general governmental services and the payment of principal and interest on certain permanent improvement long-term debt In addition, the County is authorized to levy taxes up to$ 0.30 per$ 100 of assessed valuation to be used exclusively for the construction and maintenance of farm-to- market roads or flood control.
At the end of the current fiscal year, the various components of property taxes and other receivables reported in the governmental funds were as shown in the table following:
Taxes Allowance jyg
Delinquent Property Taxes Receivable: General Fund 2,579,532 $( 257,953) $ 2,321, 579
Debt Service Fund 270,563 ( 27,056) 243, 507
Permanent Improvement Fund 55,733 5, 573) 50, 160
Farm to Market/Flood Control Fund 84,760 8, 476) 76,284
Road and Bridge Fund 62,097 6,210) 55, 887
Total Delinquent Property Taxes Receivable 3, 052,685 ( 305,268) 2, 747,417
Due From Other Funds 2,728,745
Due From Other Governments 4,008,626
Miscellaneous Receivables 202,019
Total Receivables 9,686, 807
58 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
c) Capital Assets
Capital assets are recorded at cost or, if donated, at fair market value at the date of receipt. In accordance with GASB 34, depreciation policies were adopted to include useful lives and classification by function. Infrastructure assets are valued in two ways: either actual historical cost where the amount can be determined from existing records or using current cost deflated to the year of construction. Once the historical cost is determined, regardless of how it is determined, the asset is then depreciated over its useful life.
59 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Beginning Ending
Balance increases Decreases Balance,
Governmental activities:
Capital assets, not being depreciated
Land 3, 527, 795 $ 2,758 $ 3,530,553
Construction in progress 6,944 31, 464 4,058) 34,350
Total capital assets, not being depreciated 3,534,739 34,222 4,058) 3,564,903
Capital assets being depreciated:
Buildings 127, 907,818 373,813 128,281, 631
Improvements, other than buildings 1, 408,057 11, 432 9, 382) 1, 410, 107
Machinery and equipment 25,845,052 1, 763,261 ( 2, 816, 303) 24, 792,010
Infrastructure 37,273,311 37,273,311
Total assets being depreciated 192, 434,238 2, 148,506 ( 2,825,685) 191, 757,059
Less accumulated depreciation for.
Buildings 49,295, 779) ( 4,061, 769) 53,357,548)
Improvements, other than buildings 568, 040) 65,737) 7,009 626,768)
Machinery and equipment 20,346, 148) ( 1, 557,826) 2, 812,803 ( 19,091, 171)
Infrastructure 27,042, 182) ( 666,676) 27,708,858)
Total accumulated depreciation 97,252, 149) ( 6,352,008) 2,819,812 ( 100,784, 345)
Total capital assets being depreciated, net 95, 182,089 ( 4,203,502) 5, 873) 90,972,714
Governmental activities, net 98, 716,828 $ ( 4, 169,280) $ ( 9,931) $ 94, 537,617
60 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Depreciation expense for FY 2014 was charged to functions/ programs of the primary government as follows:
Governmental activities: 522, 593
Judicial 331, 325
Public safety 3,358, 301
Public transportation 1, 275,312
Health 40, 743
Welfare 18, 925
Culture and recreation 800, 140
Conservation 4,669
Total depreciation expense— governmental activities 6,352, 008
d) Construction Commitments
McLennan County did not have any active construction projects as of September 30, 2014.
e) Long-Term Liabilities
1. General Obligation Bonds
McLennan County issues general obligation bonds and tax notes to finance major capital projects. The following listing of debt is for general obligation bonds and tax notes outstanding at September 30, 2014; the debt is for governmental activities only:
Interest Fiscal Year Date of Bonds
Description Rates of Issue Maturity Outstanding
Certificates of Obligation Series 2006 3. 3– 4. 2% 2006 2025 2,920,000
Refunding Bonds Series 2009 2.0– 4. 0% 2009 2017 2,245,000
Refunding Bonds Series 2011 2.0– 4. 0% 2011 2021 4,285, 000
Refunding Bonds Series 2014 1. 5% 2014 2023 8,800,000
Total General Obligation Debt 18,250,000
61 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Certificates of Obligation Series 2006 totaling $ 4,250,000, dated February 8, 2006 were issued to pay, in whole or in part, contractual obligations to be incurred for( i) improvements and renovations to the McLennan County Courthouse, the McLennan County Courthouse Annex, the Shrine Building, the Archives Building, the Adult Probation Building, the Info Tech Building, the Building Maintenance/ Purchasing Building and the Highway 6 Jail; ( ii) the construction of a building or the purchase of an existing building for the maintenance of county vehicles, ( iii) the demolition of the Radio Shop and construction of a parking lot thereon, ( iv) the construction of a new radio tower, a new building for Justice of the Peace Precinct 8 and a new juvenile shelter at the Juvenile Detention Center, (v) the purchase of land and construction of a new building, or the purchase and renovation of an existing building, for Justice of the Peace Precinct 4, ( vi) the purchase of land and construction of a new yard for County Precinct 3 and ( vii) the purchase of a new phone system for downtown County buildings, and ( viii) for paying legal, fiscal and professional fees in connection with these projects. These serial bonds were issued at an effective rate of 3.966%.
Refunding Bonds Series 2009 totaling $ 6,205,000, dated June 1, 2009 were issued to advance refund general obligation bonds issued by the County. These bonds were issued at an effective rate of 2. 68%. The proceeds were deposited with an escrow agent in an irrevocable trust for the purpose of redeeming the refunded bonds on June 16, 2009. As a result, the refunded bonds are considered to be defeased and the liability has been removed from the statement of net position. The reacquisition price exceeded the net carrying amount of the old debt by$ 5,000.
Refunding Bonds Series 2011 totaling $ 5,885,000, dated July 11, 2011 were issued to refund general obligation bonds series 2001 issued by the County. These bonds were issued at an effective rate of 2.42%. The proceeds were deposited with an escrow agent for the purpose of redeeming the refunded bonds on July 28, 2011. As a result, the refunded bonds are considered to be defeased and the liability has been removed from the statement of net position. Refunding Bonds Series 2014 totaling $ 8,800,000, dated August 26, 2014 were issued to refund Certificates of Obligation Series 2003 and Refunding Bonds Series 2005 issued by the County. These bonds were issued at an effective rate of 1. 5%. The proceeds were deposited with an escrow agent for the purpose of redeeming the refunded bonds on September 3, 2014. As a result, the refunded bonds are considered to be defeased and the liability has been removed from the statement of net position.
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Notes to the Basic Financial Statements
September 30, 2014
2. Contractual Maturities of General Obligation Bonds
The annual debt service for general obligation bonds is as follows:
Fiscal Year Ending Total Debt September 30, Principal Interest Service
2015 2, 680,000 421, 546 3, 101, 546
2016 2,730,000 394, 183 3, 124, 183
2017 2, 815,000 333,962 3, 148,962
2018 2, 075,000 266,667 2, 341, 667
2019 2, 130,000 220,587 2,350,597
2020— 2024 5,490,000 416, 138 5, 906, 138
2025 330,000 13,860 343,860
Total 18, 250,000 2,066,943 20, 316,943
3. Revenue Bonds
The McLennan County Public Facility Corporation, a blended component unit of the County, issued Revenue Bonds Series 2009 on January 29, 2009 in the face amount of$ 49,015,000 at an effective rate of 6.625%. The Revenue Bonds Series 2009 (the' Bonds') were issued to provide funds to( i) finance a project that consists of the development, design, construction and equipping of an 816 bed secure detention center on land in McLennan County, adjacent to the County's existing detention facility( the land, improvements and its operations are collectively referred to as the° Project°), (ii) to establish a reserve fund for the payment of the Bonds; (iii) to pay interest on the Bonds for a period of approximately 16 months from the date of issuance; ( iv) to pay certain operating expenses during construction and for up to one year following completion of construction; and ( v) to pay costs of issuing the Series 2009 Bonds. The land on which the detention center is built is subject to a ground lease between the County and the PFC. In relation to the Project, The County has entered into a lease ( the "Lease") with the PFC, wherein the County will lease the new detention center from the PFC. The consideration to be paid by the County to the PFC will be all rental payments received from third party entities that pay the County to house their inmates in the new detention facility.
The Revenue Bonds Series 2009 are payable from and secured by a pledge of all of the PFC's right, title and interest in the Lease, all project revenues, including the right to receive the rental payments from the third parties housing their inmates in the detention center), other amounts due under the Lease, amounts deposited in the debt service fund, and all other accounts established under the Indenture.
63 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
The County is required under the Lease to pay rental payments which are sufficient in both time and amount, to pay when due, the principal and interest on the Bonds. The County's obligation to pay the rental payments and other additional amounts required pursuant to the Lease, including operation and maintenance costs, is payable solely from the County's project revenues( rentals from third parties) and other available money appropriated annually for such purpose by the Commissioners Court for such purpose. If the County fails to appropriate available money which, together with the County's project revenues, is sufficient for the payment of all such amounts in any fiscal year of the County, the Lease will terminate and the PFC may take possession of the Project.
Interest Fiscal Year Date of Bonds
Description Rate of Issue Maturity Outstanding
McLennan County Public Facility 6.625% 2009 2035 $ 45, 700,000 Corporation Revenue Bonds Series 2009
4. Contractual Maturities of Revenue Bonds
The annual debt service for revenue bonds is as follows:
Fiscal Year Ending Total Debt September 30, Principal Interest Service
2015 970,000 3,027,626 3,997,626
2016 1, 035,000 2, 963,362 3,998,362
2017 1, 105,000 2, 894,794 3,999,794
2018 1, 175,000 2,821, 588 3,996,588
2019 1, 255,000 2,743,744 3,998,744
2020— 2024 7,630,000 12,357,282 19,987,282
2025— 2029 10,525,000 9,470,438 19,995,438
2030— 2034 14,505,000 5,490,468 19,995,468
2035 7,500,000 498,874 7,996,874
Total 45, 700,000 42,266, 176 87,966, 176
64 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
5. Capital Leases
The County leases some of its assets under capital leases. The economic substance of the capital leases is that the County is financing the acquisition of these assets through the leases over their terms. Accordingly, these acquisitions are reflected in the County's assets and liabilities. Under State law, the County may not legally obligate the revenue of future years to liquidate any lease obligations due in those years. Therefore, non-appropriation clauses exist in each lease agreement with the provision that in the event funds are not appropriated for the rental payments tentatively required for the next fiscal year, the lessee may terminate that lease agreement. The County assumes responsibility for all costs and expenses arising from the use, possession and maintenance of all equipment held under the leases. At the end of each of the lease agreements, the security interest of the lessor in the equipment held under the lease is released. A schedule of capital leases, all related to governmental activities is presented on the following page.
The future minimum lease obligations and the net present value of these minimum lease payments as of September 30, 2014, all governmental activities, were as follows:
Fiscal Year Ending September 30, Obligation
2015 1, 145, 116
2016 1, 135, 328
2017 755, 912
2018 505, 390
Total minimum lease payments 3,541, 748
Less: amount representing interest 313,012)
Present value of minimum lease payments 3,228,734
1 65 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
The assets acquired through capital leases are as follows:
Governmental
Activities
Assets:
Machinery and equipment 1, 257,029
Buildings 7. 138.213
Total Cost 8,395,242
Less: Accumulated depreciation 2,777.8971
Total 5,817,345
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67 I 4c7Ew MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
6. Notes Payable
Under State law, a Texas county can legally obligate the revenue of future years to liquidate notes payable to financial institutions entered into under Chapter 271 of the Local Government Code. There are no notes payable due at September 30, 2014.
7. Debt Related to Capital Assets
The following table presents the amount of the different types of debt that are related to the County's Capital Assets:
Type of Debt Total Debt Debt Related to Capital Assets
General Obligation Bonds $ 18,250,000 18,250,000
Revenue Bonds 45,700,000 45,700,000
Capital Leases 3,228,734 3, 228,734
Total 67, 178, 734 67, 178,734
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69 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Debt service for general obligation bonds and revenue bonds is provided by the Debt Service Funds, capital leases and notes payable are serviced by the General Fund or the special revenue fund that acquired the equipment, and compensated absences and OPEB are liquidated by the same funds in which the respective employees are employed. n Post Employment Benefits Other Than Pension Benefits
1. Plan Description
The County's OPEB provides health benefits to eligible retired employees and is a single employer plan. Separately issued financial statements are not available for the plan.
2. Plan Participants
Members are eligible for retirement with TCDRS at age 60 with 8 years of service, or at any age with 30 years of service, or when age plus years of service equals 75.
3. Normal Retirement Benefits
Health Care Benefit Eligibility Conditions
With the exception of employees who come to work for the County on or after January 1, 2009, who do not qualify for retiree health care benefits, each full-time employee who separates from the service of McLennan County, and who, at the time of their separation, is eligible for retirement under Texas County and District Retirement System ( TCDRS) guidelines, and either ( 1) has total creditable service with TCDRS and continuous service as a full-time employee of McLennan County of twenty( 20) years or more, or( 2) has total creditable service with TCDRS and continuous service as an elected official of McLennan County of twelve ( 12) years or more; and whose full salary has been paid entirely from McLennan County funds or Grant funds received from Federal, State or other Local Governments by McLennan County, for 20 years or more, or( 2) for twelve( 12) years or more as an elected official, and is covered by the McLennan County group health program at the time of their retirement, will have the same dollar amount contributed towards their group medical premiums by the County that the County contributes towards such premiums for its full-time employees.
Retiree Health Care Benefit For eligible retirees, premiums for medical coverage shall be paid by the County, at the same dollar amount contributed towards their group medical premiums by the County that the County contributes toward such premiums for its full-time employees. If the retiree qualifies ( must have Medicare A& B, and may have to be 65 or older) and such plan is available through the County, the retiree may elect a senior health plan instead of a traditional group health plan. if the retiree elects a senior health plan and the premium amount is less than the premium amount the County contributes for its full-time employees, the County will pay the lower premium. Premiums for spouses and dependents shall be paid by the retiree. Each full-time employee who separates from the service of McLennan County, and who is eligible for retirement under TCDRS, and who is covered by the McLennan County group health program at the time of such retirement, but does not meet the minimum requirements set forth above, will be permitted to continue their participation in current or future group health or senior health plan programs, provided by McLennan County for its employees and retirees, at their sole expense. Coverage for spouses and dependents who are participants in the County's group health program on the date of the employee' s retirement may also be continued. Premiums for spouses and dependents shall also be paid by the retiree.
70 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
McLennan County Commissioners Court has the authority to establish and amend the benefits of the plan.
Early Retirement Benefits
Only members who have the required time of continuous service are eligible for retiree health benefits. There are no nearly retirement benefits°.
Deferred Retirement Benefits
Eligible members who terminate employment without retiring with TCDRS can continue the same medical coverage in which they were enrolled at termination. If eligible members elect not to continue medical coverage at termination, they are not eligible for retiree health care benefits when they activate their retirement from TCDRS.
Death- in- Service Retirement Benefits
Provided the County is able to secure an agreement with its insurance providers for such coverage and such does not cause an increase in the County's insurance costs which the County, in its sole discretion, finds unacceptable, in the event of the death of a retiree who has retired from service with McLennan County under TCDRS, the spouse and dependents will be allowed, at their own option and expense, to continue their participation in such health insurance plans as may be provided by the County. This eligibility extends only to persons covered by the retiree's insurance at the time of the death of the retiree. This eligibility for any spouse ceases at the end of the month in which the spouse marries.
Funding Policy and Annual OPEB Cost The County's annual other post employment benefits ( OPEB) cost is calculated based on the annual required contribution of the employer ( ARC), an amount actuarially determined in accordance with the parameters of GASB Statement No. 45. The ARC represents a level of accrual that, if paid on an ongoing basis, is projected to cover the normal cost each year and to amortize any unfunded actuarial liabilities( or funding excesses) over a period not to exceed thirty years. The County's annual OPEB cost for the fiscal year ending September 30, 2014 is as follows:
Annual required contribution 3,469,412
Interest on OPEB obligation 671, 368
Adjustment to ARC 622,015)
Annual OPEB cost( expense) end of year 3,518,765
Net estimated employer contributions 911, 717)
Increase in net OPEB obligation 2,607,048
Net OPEB obligation beginning of year 14,919,281
Net OPEB obligation end of year 17, 526,329
71 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
The County's annual OPEB cost, the amount contributed by the employer, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for fiscal year ending September 30, 2014 and the preceding two fiscal years were as follows:
Employer Percentage of Fiscal Year Annual OPEB Amount Annual OPEB Cost Net OPEB Ended Cost Contributed Contributed Obligation
9/30/2012 3, 564,516 $ 800,498 22.5% 12, 434, 171
9/30/2013 3,409,493 $ 924,383 27. 1% 14,919,281
9/30/2014 3,518,765 $ 911, 717 25.9% 17, 526, 329
Funded status
The funded status of the County's retiree health care plan, under GASB Statement No. 45 as of December 31, 2013 is as follows:
Ratio of Actuarial Actuarial Actuarial Annual UAAL to Accrued Unfunded Funded Valuation Value of Covered Annual Liability AAL( UAAL) Ratio Date Assets Payroll Covered AAL) Payroll
a) b) b-a) a/b) c) b"a)/ c)
12/31/ 2013 0 37,250,987 $ 37,250, 987 0.0% 39,208,089 95.01%
Under the reporting parameters, the County's retiree health care plan is 0.0% funded with an estimated actuarial accrued liability exceeding actuarial assets by $ 37,250,967 at December 31, 2013. As of the most recent valuation, the ratio of the unfunded actuarial accrued liability to annual covered payroll is 95.01%. The County's plan follows a pay-as-you-go funding. McLennan County Commissioners Court has the authority to establish and amend the funding policy.
Actuarial methods and assumotions
The Projected Unit Credit actuarial cost method is used to calculate the GASB ARC for the County's retiree health care plan. Using the plan benefits, the present health premiums and a set of actuarial assumptions, the anticipated future payments are projected. The projected unit credit method then provides for a systematic funding for these anticipated payments. The yearly ARC is computed to cover the cost of benefits being earned by covered members as well as to amortize a portion of the unfunded accrued liability. Projections of health benefits are based on the plan as understood by the County and include the types of benefits in force at the valuation date and the pattern of sharing benefit costs between the County and the County' s employees to that point. Actuarial calculations reflect a long-term perspective and employ methods and assumptions that are designed to reduce short-term volatility in actuarial accrued liabilities and the actuarial value of assets. Significant methods and assumptions were as follows:
72 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Actuarial Methods and Assumptions
Inflation Rate 3.00% per annum
Investment Rate of Return 4.50%, net of expenses
Actuarial Cost Method Projected Unit Credit Cost Method
Amortization Method Level as a percentage of employee payroll
Amortization Period 30-year open amortization
Payroll Growth 3.00% per annum
Pre-65 Medical Trend Initial rate of 7.50%, declining to an ultimate rate of 4.75% after 11 years
Post-65 Medical Trend Initial rate of 7.50%, declining to an ultimate rate of 4.50% after 12 years
Actuarial valuations involve estimates of the value of reported amounts and assumptions about the probability of events in the future. Amounts determined regarding the funded status and the annual required contributions of the County's retiree health care plan are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future. The required schedule of funding progress presented as required supplementary information provides multiyear trend information that shows whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. g) Inter-fund Receivables, Payable Balances and Transfers
Inter-fund Receivables and Payables Balances
Activity between funds that represent the current portion of lending/borrowing and inter-fund charges for goods and services arrangements outstanding at fiscal year end are referred to as " due to/from other funds." The composition of inter-fund balances as of September 30, 2014, is as follows:
73 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Due from Other Due to Other Funds Funds
Due to/ from other funds:
General Fund 182,556 $ 1, 006,759
Jail Lease Fund 458,731 1, 334,261
PFC Jail Operating Fund 1, 334,261 737,521
PFC Rev Bonds 2009 Debt Svc Fund 737, 521 15, 676
Permanent Improvement Fund 15,676
Proprietary Funds 548,028 4,800
Nonmajor Funds 177,756
Total 3, 276,773 $ 3,276,773
Inter-fund Transfers
During the fiscal year ending September 30, 2014, the General Fund transferred $ 5, 376,401 to the Juvenile Probation Local Fund. The Road and Bridge Fund transferred $ 1, 031, 000 to the General Fund for the purpose of helping the County to reach its fund balance goal in the General Fund. The Permanent Improvement Fund transferred $ 500,000 to the General Fund also for the purpose of helping the County to reach this goal. The Jury Fund transferred$ 56,648 to the General Fund due to the fact that jury service activity will now be processed through the General Fund. A transfer was made from the PFC Jail Operating Fund to the PFC Revenue Bonds Series 2009 Debt Service Fund for$ 3,997,792 In order to support principal and interest payments. Also, a transfer was made from the PFC Capital Project Fund to the PFC Revenue Bonds Series 2009 Debt Service Fund for 92,410.
74 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Transfers In Transfers Out
General Fund 1, 587,647 5,376,401
Road& Bridge Fund 1, 031, 000
Permanent Improvement Fund 500,000
PFC Jail Operating Fund 3,997, 792
PFC Rev Bonds 2009 Debt Svc Fund 4,090,203
Nonmajor Governmental Funds 5, 378,401 149,058
Total 11, 054,251 11, 054,251
III. OTHER INFORMATION
a) Risk Management
Property and liability risks- The County is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters. In order to mitigate losses from such occurrences, the County has risk management programs, as discussed on the following page. The County participates in insurance risk pools offered by the Texas Association of Counties to provide general liability, public officials' liability, vehicular liability, district and county clerk errors and omissions, and law enforcement liability. Another Texas Association of Counties risk pool provides adequate property damage insurance for the County's buildings and their contents. Premiums are paid into the pool annually, and are based on the prior year' s experience factors. The County operates a mainframe computer installation on which nearly the entire County's court records are maintained. The data is backed up daily and stored offsite in a fireproof storage area.
Texas statutes require public officials' faithful performance bonds for substantially all elected and appointed officials. In addition, the County carries a blanket employee dishonesty bond in the amount of$ 100,000 per occurrence for all County employees. In addition, tax office employees are covered by a$ 100,000 comprehensive dishonesty, disappearance and destruction policy.
The County maintains and operates a helicopter. Aircraft liability in the amount of $ 1, 000,000 is carried through a commercial insurance company. The vehicles owned by the County are insured for liability coverage only, with the exception of those vehicles purchased under a capital lease. The County assumes the risk for any property damage to its own vehicles, unless a third party causes the damage, in which case subrogation is pursued with the third party. Full coverage is maintained on the leased vehicles. Workers' compensation coverage is provided through a risk pool set up by the Texas Association of Counties. Premiums are paid into the pool based on the prior year's experience factor.
Health and medical insurance for employees is offered through the County's self-insured health program to each official and salaried employee. The County pays medical coverage premiums for
75 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
eligible employees up to the lowest premium amount for the base plan of the County. Other supplemental insurance policies are offered to employees at their option and cost through third-party providers.
Chances In coverage from odor year - There were no decreases in the insurance coverage maintained by the County in 2014 compared to 2013.
Settlements exceeding coverage - One settlement against the County exceeded the related insurance coverage in the 2014 fiscal year. The amount exceeding coverage was$ 575,000 and was due to a lawsuit based on adverse employment action taken by an elected official.
b) Contingent Liabilities
The County has received federal and state grants for specific purposes that are subject to review and audit by the grantor agencies. If any expenditures are determined to be disallowed under terms of the grant, the County would be required to reimburse the grantor agency. A contingent liability was not established because potential reimbursements are considered immaterial.
The County is named as a defendant in various lawsuits related to alleged violations of constitutional and employment rights. In all of these cases, the County is denying the allegations and is vigorously defending against them. County officials estimate that the potential claims against the County will not materially adversely affect the financial position of the County.
c) Related Party Transactions
The general laws of the State of Texas prohibit transactions, with certain exceptions, between the County and its officers or between the County and any entity in which a County officer may have a substantial interest. During the fiscal year ended September 30, 2014, there were no transactions which are known to have violated these prohibitions.
IV. EMPLOYEE RETIREMENT SYSTEM
a) Plan Description
The County provides retirement, disability and death benefits for all of its full-time employees through a nontraditional defined benefit pension plan in the statewide Texas County and District Retirement System( the TCDRS). The board of trustees is responsible for the administration of the statewide agent multi-employer public employee retirement system consisting of 517 nontraditional defined benefit pension plans. TCDRS in the aggregate issues a comprehensive annual financial report ( CAFR) on a calendar year basis. The CAFR is available upon written request from the board of trustees at P.O. Box 2034, Austin, Texas 78768-2034.
The plan provisions are adopted by the governing body of the employer, within the options available in the state statutes governing the TCDRS (TCDRS Act). Members employed by McLennan County can retire at age 60 and above with eight or more years of service, with 30 years of service, regardless of age, or when the sum of their age and years of service equal 75 or more. Members are vested after eight years of employment but must leave their accumulated contributions in the plan to receive any employer-financed benefit.
Benefit amounts are determined by the sum of the employee's contributions to the plan, with interest, and employer-financed monetary credits. The level of these monetary credits is adopted by the governing body of the employer within the actuarial constraints imposed by the TCDRS Act so that the resulting benefits can be expected to be adequately financed by the employer's commitment to contribute. At retirement, death, or disability, the benefit is calculated by converting the sum of the employee's accumulated contributions and the employer-financed monetary credits to a monthly annuity
76 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
using annuity purchase rates prescribed by the TCDRS Act b) Funding Policy
The County has elected the annually determined contribution rate( variable rate) plan provisions of the TCDRS Act. The plan is funded by monthly contributions from both employee members and the employer based on the covered payroll of employee members. Under the TCDRS Act, the contribution rate of the County is actuarially determined annually. The County contributed using the actuarially determined rate of 14.03% for the months of the calendar year in 2014. The contribution rate payable by the employee members for the calendar year 2014 was 5% as adopted by the governing body of the County. The employee contribution rate and the County's contribution rate may be changed by the governing body of the County within the options available in the TCDRS Act. If a plan has had adverse experience, the TCDRS Act has provisions that allow the employer to contribute a fixed supplemental contribution rate determined by the System's actuary above the regular rate for 25 years or to reduce benefits earned in the future. c) Annual Pension Cost
For the employer's accounting year ended September 30, 2014, the annual pension cost for the TCDRS plan for its employees was $ 5,696,828 and the actual contributions were $ 5,696,828. The actual contributions were actuarially determined as a percentage of the covered payroll of the participating employees, and were In compliance with the GASB Statement No. 27 and No. 50 parameters based on the actual actuarial valuations as of December 31, 2013, the basis for assessing the adequacy of the financing arrangement beginning with the contribution rates for calendar years 2013. The December 31, 2013 actuarial valuation is the most recent valuation.
The required contribution was determined as part of the December 31, 2013 actuarial valuation using the entry age actuarial cost method. The actuarial assumptions at December 31, 2013 included (a) 8.0 percent investment rate of return( net of administrative expenses), and ( b) projected salary increases of 5.4 percent. Both ( a) and ( b) included an inflation component of 3. 5 percent The actuarial value of assets was determined using techniques that spread the effects of short-term volatility in the market value of investments over a ten-year period. The unfunded actuarial accrued liability is being amortized as a level percentage of projected payrolls on a closed basis. The amortization period at December 31, 2013 was 20 years. d) Funded Status and Funding Progress
As of December 31, 2013, the most recent actuarial valuation date, the plan was 78.63% funded. The actuarial value of the assets is $ 128,335,174 and the actuarial accrued liability for benefits was 163,205,235, resulting in an unfunded actuarial accrued liability ( UAAL) of$ 34,870,061. The annual covered payroll ( actuarial) of active employees covered by the plan was $ 39,208,089 and the ratio of the UAAL to the covered payroll was 88.94%.
The schedule of funding progress, presented as RSI following the notes to the financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits.
77 MCLENNAN COUNTY, TEXAS
Notes to the Basic Financial Statements
September 30, 2014
Actuarial valuation date 12/ 31/ 11 12/ 31/ 12 12/ 31/ 13
Actuarial cost method Entry age Entry age Entry age
Amortization method Level percentage Level percentage Level percentage
of payroll, closed of payroll, closed of payroll, closed
Amortization period 20 20 20
Asset Valuation method SAF: 10-yr SAF: 10- yr SAF: 5-yr smoothed value smoothed value smoothed value
ESF: Fund value ESF: Fund value ESF: Fund value
Actuarial Assumptions:
Investment retum(" 8.0% 8.0% 8.0%
increasesm Projected salary 5.4% 5.4% 4.9%
Inflation 3.5% 3.5% 3.0%
Cost-of-living adjustments 0.0% 0.0% 0.0%
Includes inflation at the stated rate
Trend Information for the Retirement Plan
For the Employees of McLennan County
Accounting Annual Percentage Net
Year Pension Of APC Pension
Ending Cost( APC) Contributed Obligation
September 30, 2011 5,803,626 100.00% $
September 30, 2012 6, 122,919 100.00% $
September 30, 2013 6,346,889 100. 00% $
September 30, 2014 5,696,828 100. 00% $
78 REQUIRED SUPPLEMENTARY
INFORMATION MCLENNAN COUNTY, TEXAS
Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
General Fund
For the Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Taxes 65,181, 310 $ 85,181, 310 $ 68,370,053 $ 3,208,743 Licenses and Permits 4,000 4,000 4,000 Intergovernmental 1, 304,227 1, 304,227 2,072,427 768,200 Charges for Services 7,883,500 7,883,500 7,944,485 60,985 Fines and Forfeits 5,358 5,356 Miscellaneous 1, 253,350 1, 253,350 1, 701, 531 448,181 Total Revenues 75,808,387 75,606,387 80,097,852 4,491, 465
Expenditures: Current General Government 21, 381, 747 21, 438,028 20,318,582 1, 119,448) Judicial 8,090,868 8,222,819 5,874,047 348,772) Public Safety 30,863,228 31, 099,132 30,857,843 441, 289) Public Transportation 357,760 358,808 351, 003 7,805) Health 4, 182,498 4, 177,477 4, 129,723 47,754) Welfare 5,787,939 5,788, 149 5,575,754 210,395) Culture-Recreation 28,884 81, 209 44,211 16,998) Conservation 251, 801 240,944 228,464 14,480) Economic Development and Assistance 9,840,820 9,843, 120 458,982 9, 188,158) Debt Service' Principal 752,278 982,264 982,262 2) Interest and Fiscal Charges 173,068 173,068 173,088 2) Total Expenditures 79,510,671 80, 183,018 68,769,917 11, 393,101)
Excess( Deficiency) of Revenue over Expenditures 3,904,284) 4,558,631) 11, 327,935 15,884,568
Other Financing Sources( Uses): Transfers In 1, 531, 000 1, 531, 000 1, 587647 58,647 Transfers Out 5,378,401) 5,378,401) 5,378,401) Issuance of Debt 620,998 620,998 Total Other Financing Sources 3,845,401) 3,224,403) _ ( 3, 167,758) 56,647
Net Change In Fund Balance 7,749,885) 7,781634) 8. 160, 179 15,941, 213
Fund Balance at Beginning of Year 20,254,289 20,254,269 22,778,834 2,524,585
Fund Balance at End of Year 12,504, 584 $ 12,473,235 $ 30,939,013 $ 18,485,778
80 MCLENNAN COUNTY, TEXAS
Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Road& Bridge Fund
For the Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Taxes 3,948,575 $ 3,948,575 $ 4,307,264 $ 358,689 Licenses and Permits 1, 935,000 1, 935,000 2, 116,891 181, 891 Intergovernmental 604,891 604,891 623,772 18,881 Fines and Forfeits 762,800 762,600 928,435 165,835 Miscellaneous 53,600 53,600 390,353 336,753 Total Revenues 7,304,668 7,304,666 8,366,715 1, 062,049
Expenditures: Current Public Transportation 12, 118,447 12, 094,586 7,775,479 4,319,107) Debt Service: Principal 88,215 118,445 118, 335 110) Interest and Fiscal Charges 1, 658 1, 682 1, 554 128) Total Expenditures 12,208,320 12,214,713 7,895,368 4,319,345)
Excess( Deficiency) of Revenue over Expenditures 4,903,854) 4,910,047) 471, 347 5,381, 394
Other Financing Sources( Uses): Transfers Out 1, 031, 000) 1, 031, 000) 1, 031, 000) Sale of Capital Assets 108,269 108,269 Total Other Financing Sources 1, 031, 000) 1, 031, 000) 922, 731) 108,269
Net Change in Fund Balance 5,934,654) 5,941, 047) 451, 384) 5,489,663
Fund Balance at Beginning of Year 5,934,681 5,934,681 8,294, 527 359,846
Fund Balance at End of Year 27 $ 16,366) $ _ 5,843,143a •$ 5,849,509
I
81 MCLENNAN COUNTY, TEXAS
Required Supplementary Information
Schedule of Revenues, Expenditures and Changes In Fund Balance- Budget( GAAP Basis) and Actual
Jail Lease Fund
For the Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 14,000,000 $ 14,000,000 $ 11, 115,677 $ ( 2,884,323) Total Revenues 14,000,000 14,000,000 11, 115,677 2,884,323)
Expenditures: Public Safety: Other Services and Charges 14,000,000 14,000,000 11, 115,677 2,884,323) Total Expenditures 14,000,000 14,000,000 11, 115,677 2,884,323)
Net Change in Fund Balance
Fund Balance at Beginning of Year
Fund Balance at End of Year
82 MCLENNAN COUNTY, TEXAS
Required Supplementary Information
For the Year Ended September 30, 2014
Schedule of Funding Progress for the Retirement Plan For the Employees of McLennan County
UAAL as a Actuarial Annual Actuarial Actuarial Value Unfunded AAL Percentage of Accrued Funded Ratio Covered Valuation Date of Assets Covered ML) PayrollPayroll Liability( Payroll a) b) b-a) a/b) 0) b-a) c) 12/31/ 2008 97,988,492 127,864,238 29,875,746 76.63% 34,617,254 88.30%
12/31/ 2009 ', 107,278,572 138,282,678 29,004,106 78. 72% 36, 178,602 80. 17%
12/31/ 2010 112, 111, 516 144,002,241 31, 890,725 77.85% 37,810, 169 84.34%
12/312011 118,736,907 154,460,059 35,723,152 76.87% 38,997,780 91. 60%
12/31/ 2012 , 120,956,977 180,081, 153 39,124, 176 75.56% 39,672,248 98.62%
12/31/ 2013 128,335, 174 163,205,235 34,870,061 78.63% 39,208,089 88.94%
Schedule of Funding Progress for the Health Care Plan For the Employees of McLennan County
UAAL as a Actuarial Annual Actuarial Actuarial Value Unfunded ML Percentage of Accrued Funded Ratio Covered Valuation Date of Assets UAAL) Covered ML) Payroll Liability( Payroll
a) b) b-a) a/b) c) b-a)/c) 12/ 31/ 2007 39,122,642 39,122,642 32,437,789 120.61%
12/ 31/ 2009 35,532,818 35,532,818 36, 178,602 98.22%
12/ 312011 35,792,573 35,792,573 38,997, 780 91. 78%
12/312013 37,250,967 37,250,987 39,208,089 95.01%
83 MCLENNAN COUNTY, TEXAS Notes to the Required Supplementary Information September 30, 2014
Stewardship, Compliance and Accountability
Budgetary Information
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds except the following Special Revenue and Capital Projects Funds: Adult Probation, Alcohol and Drug Abuse Prevention and Treatment, Bullet Proof Vest, Chapter 19, Constable Forfeited Assets, Contract Elections, District Attorney Apportionment, District Attorney Forfeited Assets, District Attorney Hot Check, Federal Emergency Management Agency Grant, Homeland Security Grant, Indigent Defense Coordinator Grant, Jail Commissary, Justice Assistance Grant, Juvenile Probation Local, Juvenile Probation State Grants, Juvenile Purchase of Services, Law Enforcement Officers Standards and Education, PFC Jail Operating Fund, PFC Revenue Bonds Series 2009 Debt Service, Sheriff Forfeited Assets, Statewide Automated Victim Notification System, Tax Office Administration, Texas Department of Public Safety Grant, Title IV-E, Unclaimed Juvenile Restitution, Waco Foundation Grant, and PFC Capital Projects Funds. In some instances, the Special Revenue Funds listed in the previous sentence may have budgets required by the grantor agency. Since Commissioners Court is not required to adopt a budget for these funds, there are no budgetary comparison schedules presented. All annual appropriations lapse at fiscal year-end.
Annually all departments of the County submit requests for appropriations to the County Auditor, who serves as the Budget Officer. The County Auditor reviews the requests, prepares the revenue estimates, and makes his recommendations to the Commissioners Court. Through budget workshops a proposed budget is created, which must be voted on by Commissioners Court and filed with the County Clerk. Within ten calendar days after the preliminary budget is filed, the Commissioners Court holds public hearings and publishes notices based on the timetable required by state statute. Before September 30, the budget and tax rate are adopted with tax notices mailed on or after October 1.
The appropriated budget is adopted annually by fund, activity, department, and account line item. For management purposes the elected official or department head may request approval from the Commissioners Court to move appropriations between category line items. The County uses two levels to manage capital expenditures. As a rule, all assets under $ 5,000 are recorded as expenditures in the supplies line item. Some of these assets are brought over to the capital asset system for tracking insurance purposes, but are not depreciated. All capital purchases over$ 5,000 are individually identified and brought over to the capital asset system for depreciation and inclusion in capital assets under GASB 34 and their expenditure is charged to the' capital outlay line items within the budget.
Encumbrance accounting is utilized by governmental entities. Encumbrances lapse at the end of each fiscal year. Encumbrances do not constitute expenditures or liabilities because the commitments will be re-appropriated and purchase orders reissued during the subsequent year.
84 I
COMBINING AND INDIVIDUAL
FUND STATEMENTS AND
SCHEDULES it! ' 4 ) * i 4i:,....,: Iltt, y :
86 McLENNAN COUNTY, TEXAS
Nonmajor Governmental Funds
Special Revenue Funds
Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes.
Adult Probation Fund The Adult Probation Fund is used to account for the activities of the blended component unit known as the McLennan County Community Supervision and Corrections Department. The primary financial resources are comprised of intergovernmental revenues and charges received for services. Primary expenditures are for public safety personnel costs. The budget for the Adult Probation Fund is established by the grantor agencies.
Alcohol and Drug Abuse Prevention and Treatment Fund The Alcohol and Drug Abuse Prevention and Treatment Fund was established to account for certain funds used to encourage the youth of the County to resist the use of drugs. Revenues of this fund are derived from fees earned by the Criminal District Attorney in the prosecution of welfare fraud cases and the fund is supplemented by transfers from the Forfeited Assets Fund. Expenditures are made forthe costs of providing drug-free activities for the students of the area schools upon request by the school officials, subject to the approval of the Criminal District Attorney and the Commissioners Court.
Alcohol and Drug Court Program Fund The Alcohol and Drug Court Program Fund was established to account for the collection of fees charged to selected defendants in cases involving alcohol and drugs, as set forth in Health and Safety Code Section 469.001. This statute provides for the creation of a drug court for alcohol and drug diversion monitoring and enforcement for a period of approximately one year for the participants. The fees and expenses of this court are accounted for in this fund and are under the budgetary authority of the Commissioners Court.
Bullet Proof Vest Fund The Bullet Proof Vest Fund is used to account for the receipt and expenditure of grant funds awarded to the county by the Department of Justice. The funds are used to protect the lives of law enforcement officers by providing officers with armored vests.
Chapter 19 Fund The Voter Registration Fund is established to account for the state funds received by the voter registrar's office that are based on voter registration statistics such as the numbers of initial voter registrations, cancelled registrations, and updated registrations. The funds available may only be used to defray expenses of the registrar' s office in connection with voter registration. The Commissioners Court does not consider the availability of these state funds in adopting the county budget for the office of the voter registrar.
Child Abuse Prevention Fund The Child Abuse Prevention Fund was established to account for a one-hundred dollar fee collected from defendants convicted of certain child sexual assault and other related convictions. This fund may only be used to fund child abuse prevention programs in the county where the court is located. This fund is administered by the Commissioners Court of the county.
Constable Forfeited Assets Fund The Forfeited Assets Fund( Constable) is used to account for resources forfeited to the County pursuant to Chapter 59 of the Code of Criminal Procedures and for the expenditures of such funds for authorized purposes.
Contract Elections Fund The Contract Elections Fund is used to account for State funds received and related expenditures for public elections.
87 McLENNAN COUNTY, TEXAS
Nonmajor Governmental Funds
County and District Court Technologv Fund The County and District Court Technology Fund is used to account for the court cost known as the" county and district court technology fee° which is required of defendants convicted of a criminal offense in a county court, statutory county court, or district court. The fund is used only to finance the purchase and maintenance of technological enhancements for a county court, statutory county court, or district court and the cost of continuing education and training in regards to those enhancements. This fund is administered by the Commissioners Court of the county.
County Clerk Records Manacement Fund The County Clerk Records Management Fund was established to account for the revenues received for the records management and preservation services performed by the county clerk after the filing and recording of a document in the records of the office of the clerk. Expenditures from the fund may only be spent for records management preservation or automation purposes in the county and are subject to approval by the Commissioners Court.
Courthouse Security Fund The Courthouse Security Fund was established to account for° security fees', which are costs of the court, collected on misdemeanor offenses in a county court, county court at law, district court, or justice court. Money deposited into this fund may be used only for security personnel, services, and items related to buildings that house the operations of district, county, orjustice courts. This fund is administered by the Commissioners Court of the county.
Court-Initiated Guardianship Fund The Court-Initiated Guardianship Fund was established to account for° court-initiated guardianship fees' which are paid by the person against whom the fee for a probate original action or adverse probate action is charged. The funds may only be used to supplement other county funds used to pay the compensation of a guardian ad litem, pay the compensation of an attorney ad litem, or to fund local guardianship programs that provide guardians for indigent incapacitated persons who do not have family members suitable and wiling to serve as guardians.
Court Records Preservation Fund The Court Records Preservation Fund was established to account for° court record preservation° fees that are collected on all civil cases filed in a county court, statutory county court, or district court. The funds may only be used to digitize court records and preserve the records from natural disasters. This fund is administered by the Commissioners Court of the county.
Court Reporter Service Fund The Court Reporter Service Fund was established to account for a fifteen dollar° court reporter service fee collected by court clerks for courts that have an official court reporter. The fund is used to maintain the court reporter whom is available for assignment in the court.
Dispute Resolution Fund The Dispute Resolution Fund was created to account for statutory fees collected by the District and County Clerks and for the expenditure of those funds for the purchases of mediation services.
District Attorney Apportionment Fund The District Attorney Apportionment Fund was established to account forfunds received from the state to be used by the state attorney or prosecutor to help defray the salaries and expenses of the office as defined in the General Appropriations Act.
88 McLENNAN COUNTY, TEXAS
Nonmajor Governmental Funds
District Attorney Forfeited Assets Fund The Forfeited Assets Fund( District Attorney) is used to account for resources forfeited to the County pursuant to Chapter 59 of the Code of Criminal Procedures and for the expenditures of such funds for authorized purposes.
District Attorney Hot Check Fund The District Attorney Hot Check Fund was established to account for fees collected by the district attorney forthe collecting and processing of hot checks. Expenditures from this fund shall be at the sole discretion ofthe attorney and may be used only to defray the salaries and expenses of the prosecutor's office, excluding the district attorney's own salary.
District Attorney Pretrial Intervention Fund The District Attorney Pretrial Intervention Fund is used to account for fees collected from defendants who participate in a pretrial intervention program administered by the District Attorney. Funds collected are to be used solely to administer the pretrial intervention program and any expenditure may only be made in accordance with a budget approved by the Commissioners Court.
District Clerk Errors and Omissions Fund The Commissioners Court established the District Clerk Errors and Omissions Fund in accordance with Texas Government Code Section 51. 302 to account for filing fees collected and dedicated to expenditures for loss claims against the District Clerk's Office.
District Clerk Records Management Fund The District Clerk Records Management Fund was established to account for the revenues received for records management and preservation services performed by the district clerk when a case or document is filed in the records office of the district clerk. The funds may only be used for specific records management and preservation, including for automation purposes, and are subject to approval by the Commissioners Court.
District Court Records Technology Fund The District Court Records Technology Fund was established to account for the' district court records archive fee° which is collected along with the filing of a suit. This fee is for the preservation and restoration services performed in connection with maintaining a district court records archive.
Family Protection Fund, Section 51. 961 of the Texas Government Code provides for the establishment of a Family Protection Fee. The Family Protection Fund was established to account for these fee revenues and expenditure of those funds providing child abuse and family violence prevention services.
Farm-to-Market/ Flood Control Fund The Farm-to-Market/ Flood Control Fund is used to account for revenues from ad valorem taxes resulting from the Farm-to-Market Lateral Roads tax levy, and for the subsequent transfer of such to the Road and Bridge Fund.
Federal Emergency Management Agency Grant Fund The Federal Emergency Management Agency Grant Fund is used to account for the receipt and expenditure of grant funds awarded to the county by the US Department of Homeland Security. These funds are to be used to plan, prepare and mitigate an emergency disaster.
Homeland Security Grant Fund The Homeland Security Grant Fund is used to account for the receipt and expenditure of grant funds awarded to the county by the US Department of Homeland Security. These funds are to be used to prevent, protect against, respond to, and recover from acts of terrorism and other catastrophic events.
89 McLENNAN COUNTY, TEXAS
Nonmajor Governmental Funds
Indioent Defense Coordinator Grant Fund The Indigent Defense Coordinator Grant Fund is used to account for the receipt and expenditures of grant funds awarded to the County to support the Indigent Defense Coordinator office.
Jail Commissary Fund The Jail Commissary Fund is used to account for revenues generated by the sale of personal items tojail inmates and the expenditure of those funds for the benefit of the inmates as required by State law.
Jury Fund The Jury Fund is a constitutionally designated fund. Revenues for this fund are derived from ad valorem taxes and from jury fees charged in jury cases in accordance with State law. Expenditures are made from the Jury Fund for jury service and jury-connected expenses for five District Courts, two County Courts-at-Law and for nine Justice Courts. Juror lists are prepared from the property tax rolls and voter registration lists. Jurors are randomly selected from the resultant list and are then summoned for service. Both civil and criminal jury panels are chosen from the jury list
Justice Assistance Grant Fund The Justice Assistance Grant Fund is used to account for the receipt and expenditure of grant funds awarded to the county by the Criminal Justice Division to support law enforcement
Justice Court Buildina Security Fund The Justice Court Building Security Fund is used to account for a portion of"security fees", which are costs of the court, collected on misdemeanor offenses in a justice court This fund may only be used for the purpose of providing security personnel, services, and items for a justice court located in a building that is not the county courthouse. This fund is administered under the direction of the Commissioners Court.
Justice Technology Fund The Justice Technology Fund is used to account for the court cost known as the°justice court technology fee° which is required of defendants convicted of a misdemeanor offense in a justice court The fund is used only to finance the purchase and maintenance of technological enhancements for the justice court and the cost of continuing education and training for justice courtjudges and clerks in regards to those enhancements. This fund is administered by the Commissioners Court of the county.
Juvenile Delinauency Prevention Fund The Juvenile Delinquency Prevention Fund was established to account for°juvenile delinquency prevention and graffiti eradication° fees collected from defendants convicted of graffiti offenses. These funds may only be used to repair damage caused by graffiti, provide educational and intervention programs and materials, provide public rewards for offender information, provide funding for specific teen programs, and to provide funding to the local juvenile probation department This fund is administered by the Commissioners Court of the county.
Juvenile Probation Local Fund The Juvenile Probation Local Fund is used to account for juvenile detention and juvenile probation expenditures that are not funded through grants. The budget for the fund is adopted by the Juvenile Board which consists of the District Judges, County Court at Law Judges, and the County Judge.
Juvenile Probation State Grants Fund, The Juvenile Probation State Grants Fund was established in compliance with the Human Resources Code, Section 75.067. Juvenile Probation assistance is provided by the State and administered by the Juvenile Board having jurisdiction in the County. The Juvenile Board consists of the District Judges, the County Judge and the Judges of the County Courts-at-Law. Revenues of the Juvenile Probation Fund are derived primarily from funds supplied by the State. Expenditures are for salaries of probation officers and clerical staff, supplies, communications, travel and transportation expenses and certain other operational items required for the supervision of probationers.
90 McLENNAN COUNTY, TEXAS
NonmaJor Governmental Funds
Juvenile Purchase of Services Fund The Juvenile Purchase of Services Fund is used to account for the receipt and expenditure of grant funds awarded to the county by the Heart of Texas Council of Governments for juvenile detention and counseling services.
Law Enforcement Officer Standards and Education Fund The Law Enforcement Officers Standards and Education Fund is used to account for a fee, of the same name, collected on criminal cases. The expenditures from this fund are to be used only for education and training of the County's law enforcement personnel.
Law Library Fund The Law Library Fund was created by the Commissioners Court pursuant to Article 1702h, Revised Texas Civil Statutes, for the establishment and maintenance of the County Law Library. Revenues are derived from law library fees assessed against each civil case filed in the County Courts-at-Law and in the District Courts, except tax suits.
Records Management Fund The Records Management ( County) Fund was established to account for the records management and preservation fees. Expenditures from the fund may only be spent for records management preservation or automation purposes in the county and are subject to approval by the Commissioners Court.
Sheriff Forfeited Assets Fund The Forfeited Assets Fund( Sheriff) is used to account for resources forfeited to the County pursuant to Chapter 59 of the Code of Criminal Procedures and for the expenditures of such funds for authorized purposes.
Statewide Automated Victim Notification System Fund The Statewide Automated Victim Notification System Fund is used to account for the receipt and expenditure of grant funds awarded to the county by the Criminal Justice Department. The funds are used to implement an automated method of providing victims of crime with the access to information and notification about changes in offender status and court events.
Tax Office Administration Fund The Tax Office Administration Fund was established in compliance with the Tax Code, to account for the interest eamed on monthly vehicle inventory tax deposits required of automobile dealers prior to the time such deposits are applied to the actual vehicle inventory taxes. Expenditures are for expenses of the Tax Office at the discretion of the County Tax Assessor-Collector.
Texas Department of Public Safety Grant Fund The Texas Department of Public Safety Grant Fund is used to account for receipts and expenditures of grant funds awarded to the county by the Texas Department of Public Safety to repair county roads.
Title IV-E Fund The Title IVE Fund is used to account for the receipt and expenditure of grant funds awarded to the county by the Texas Juvenile Probation Commission for foster care maintenance reimbursement.
Unclaimed Juvenile Restitution Fund The Unclaimed Juvenile Probation Restitution Fund is used to account for funds resulting from unclaimed juvenile restitution payments held by the county. Funds are used for the same purposes for which the county may spend Juvenile State Aid.
91 McLENNAN COUNTY, TEXAS
Nonmajor Governmental Funds
Waco Foundation Grant Fund The Waco Foundation Grant is used to account for the receipt and expenditure of grant funds awarded to the county by the Waco Foundation to fund enrichment programs for youths.
Capital Projects Funds
Capital projects funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds.
PFC Capital Projects Fund The PFC Capital Projects Fund consists of the remaining proceeds from the issuance ofthe PFC Revenue Bonds Series 2009 and the subsequent completion of a new 816 bed jail( Jack Harwell Detention Center). There is no statutory requirement for a budget for this fund by the Commissioners Court and all activities are governed by the Public Facilities Corporation Board.
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103 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) GENERAL GOVERNMENT
Commissioners Court Elected Officials 171, 036 $ 171, 036 $ 171, 037 $ 1 Regular Assistants 30,987 30,987 30,987 Part- ime Pay 250 250 250) Longevity Pay 1, 455 1, 620 1, 620 FICA Taxes 12,631 12,831 12, 131 500) Medicare Taxes 2,954 2,954 2,837 117) Retirement 28,583 29,727 29,727 Group Life Insurance Premiums 36 38 38 Group Health Insurance 15,223 15,223 15,223 Unemployment Insurance 407 407 58 349) Supplies 5, 151 5, 151 2,907 2,244)
Other Services and Charges 250 250 195 55)
Repair and Maintenance 2,800 2,800 2,750 50) Total Commissioners Court 271, 783 273,072 269,508 3,564)
County Judge: Elected Officials 107,265 107,265 107,265 Regular Deputies 145,890 145,890 141, 520 4,370) Salary Supplements 15,000 15,000 15,000 Longevity Pay 2,220 1, 080 1, 080 FICA Taxes 16,856 16,856 14,520 2,336) Medicare Taxes 3,942 3,942 3,639 303) Retirement 38, 144 38,832 38,631 1) Group Life Insurance Premiums 48 48 44 4) Group Health Insurance 20,297 20,297 20,297 Unemployment Insurance 544 544 260 284) Supplies 8,776 8,776 5,008 3,788) Other Services and Charges 1, 616 1, 616 983 653) Professional Services 15,000 9,600 5,825 3,775)
Repair and Maintenance 1, 030 1, 030 933 97) Travel Reimbursement 4,850 850 125 725) Professional Development 3,000 3,000 2,822 178) Guardianship Services 120,000 129,400 129,400 Total County Judge 504,478 503,826 487,333 18,493)
County Cleric Elected Officials 81, 797 81, 797 81, 797 Regular Deputies 835,439 835,439 803,886 31, 553) Longevity Pay 11, 303 10,350 10,350 FICA Taxes 57,569 57,569 53, 140 4,429) Medicare Taxes 13,464 13,464 12,428 1, 036) Retirement 130,274 130,867 130,887 7) Group Life Insurance Premiums 312 312 306
104 MCLENNAN COUNTY, TEXAS
1 Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Group Health Insurance 131, 929 131, 929 131, 929 Unemployment Insurance 1, 857 1, 857 1, 484 373) Supplies 11, 450 11, 450 11, 442 8) Telephone, Internet, Computer Lines 500 500 489 31) Other Services and Charges 446 446 100 346) Postage/Shipping 16,000 16,000 15,975 25) Travel Reimbursement 650 650 123 527) Professional Development 3,800 3,800 1, 988 1, 832) Total County Clerk 1, 296,790 1, 296,430 1, 256,263 40, 187)
Human Resources: Department Heads 70,691 70,691 70,691 Regular Assistants 112,532 112, 532 98,505 14,027) Part-time Pay 11, 400 11, 400 9,392 2,008) Longevity Pay 2,690 2,385 2,385 FICA Taxes 12,233 12,233 10,771 1, 462) Medicare Taxes 2,861 2,861 2,519 342) Retirement 27,683 28,411 28,411 Group Life Insurance Premiums 48 48 41 7) Group Health Insurance 20,297 20,297 20,297 Unemployment Insurance 395 395 330 65) Supplies 7,365 7,289 6,429 860) Postage/Shipping 2,800 2,800 1, 552 1, 248) Repair and Maintenance 2,245 2,321 2,320 1) Professional Development 700 700 700) Total Human Resources 273,940 272,363 251, 643 20,720)
Telephone: Part-time Pay 17,000 17, 166 17, 165 1) FICA Taxes 1, 054 1, 065 1, 064 1) Medicare Taxes 247 249 249 Retirement 2, 385 2,504 2,504 Unemployment Insurance 34 34 31 3) Supplies 300 300 138 162) Telephone, Internet, Computer Lines 46,000 325 325 Other Services and Charges 345 166 166)
Repair and Maintenance 39,085 50,720 47,358 3,362) Total Telephone: 106,450 72,529 68,834 3,694)
Maintenance of Buildings: Department Heads 78,519 78,519 78,519 Regular Deputies 42,001 42,001 42,001 Regular Assistants 755,829 755,829 720,297 35,532) 7,845) Part-time Pay 11, 440 11, 440 3,595 Longevity Pay 12, 795 11, 790 11, 790 RCA Taxes 55,836 55,836 50,815 5,021)
105 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Medicare Taxes 13,058 13,058 11, 884 1, 174) Retirement 126,352 125,024 125,024 14) Group Life Insurance Premiums 264 284 250 Group Health Insurance 111, 632 111, 632 111, 632 Unemployment Insurance 1, 801 1, 801 1, 585 238) Supplies 52,330 52,263 49,185 3,078) Motor Vehicle Operating 16,000 18,000 14,204 1, 798) Telephone, Internet, Computer Unes 1, 020 1, 087 1, 086 1) Pager Service 800 800 370 430) Other Services and Charges 7,840 7,840 7,807 33) Repair and Maintenance 112, 538 111, 958 82,129 29,829) Maint Contracts- Tangi 56,800 57,380 57,380 Janitorial Services 90,000 90,000 78,807 11, 193) Travel Reimbursement 1, 000 1, 000 885 115) Professional Development 500 500 89 411) 98,708) Total Maintenance of Buildings 1, 548,355 1, 546,022 1, 449,314
Maintenance of Equipment Department Heads 70,723 70,723 70,723 Regular Assistants 126,395 126,395 126,395 3,013) Part-time Pay 8,525 8,525 5,512 Longevity Pay 4,032 2,520 2,520 689) FICA Taxes 13,000 12,640 11, 951 Medicare Taxes 3,040 3,040 2,795 245) Retirement 29,417 29,958 29,958 Group Life Insurance Premiums 48 48 48 Group Health Insurance 20,297 20,297 20,297 42) Unemployment Insurance 419 419 377 Uniform Allowances 720 1, 080 1, 080 36) Tool Allowances 72 72 36 Supplies 57,070 57,283 43,697 13,586) 5,563) Motor Vehicle Operating 12,600 11, 150 5,587 27,512 1) Tires Tubes and Batteries 28,000 27,513 34) Pager Service 450 500 468 191 299) Other Services and Charges 2,715 3,490 3, 598 8,487) Repair and Maintenance 39,290 85,085 78, 392) Radio Tower 7,200 8,600 8,208 449) Environmental/ Haz Waste 1, 100 1, 800 1, 151 700) Professional Development 850 850 150 252 31, 535) Total Maintenance of Equipment 425,983 471, 788 440,
Engineering: 5,073) Regular Assistants 251, 707 251, 707 246,634 2, 145 Longevity Pay 3,210 2, 145 508 1, 297) FICA Taxes 15,805 15,805 14, 393 303) Medicare Taxes 3,696 3,696 3,
106 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Retirement 35,765 36,329 36,329 Group Life Insurance Premiums 60 60 60 1) Group Health Insurance 25,371 25,371 25,371 Unemployment Insurance 510 510 454 56) Supplies 3,997 2,747 1, 997 750) Motor Vehicle Operating 4,600 4,600 4,018 582) Other Services and Charges 7,740 8,040 7, 907 133)
Repair and Maintenance 1, 375 2,725 2,438 287) Environmental/Haz Waste 1 1 1) Professional Development 1, 200 1, 200 1, 187 13) Total Engineering 355,037 354,938 348,439 8,496)
Non-Departmental: Workers Compensation 290,000 290,000 261, 627 28,373) Retiree- Group Hlth In 600,000 620, 153 620, 153 Supplies 6,500 7,499 3, 133 4,386) Telephone, Internet, Computer Lines 160,000 254,443 253,805 838) 9,230 8,270) Advertising and Legal Notices 17,500 17,500 Other Services and Charges 58, 150 96,450 96,450 General Uability Insurance 600,000 800,000 579,654 20,346) 340) Damages, Claims, Judgments 15,000 590,000 589,680 5,000) Postage/Shipping 5,000 5,000 1, 278) Repair and Maintenance 3,500 3,500 2,222 Utilities 1, 100,000 1, 053,707 1, 053,314 393) Independent Auditor 38,200 37,850 37,850 5,711) Bank Service Charges 80,000 100,981 95,270 24,573) Tax Appraisal Services 636,670 692,813 668,240 COW- LS Power/Sandy Creek 461, 000 461, 000 481, 000 Bond Forfeit Refunds 35.000 192, 728 5,272) County Legal Counsel 175,000 198,000 809) Membership Dues 25,000 25,000 24, 191 Contingencies 1, 250,000 100,759 100,759) 208,128) Total Non-Departmental 5,554,520 5, 154,655 4,948,526
Criminal District Attorney: 17, 317 1) Elected Officials 17,318 17,318 79,749) Regular Deputies 2,870,822 2,870,331 2,790,582 14,760 3,240) Part-time Pay 18,000 18,000 563 1) Longevity Pay 11, 110 11, 563 11, 6,629) FICA Taxes 182, 193 177,042 170,413 2,696) Medicare Taxes 42,610 42,610 39,914 Retirement 413,844 417,655 417,655 545 31) Group Ufe Insurance Premiums 578 576 243,562 Group Health Insurance 243,562 243,562 700) Unemployment Insurance 5,899 5,899 5, 199 1) Supplies 20,000 23,000 22,999
107 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Telephone, Internet, Computer Lines 3,000 2, 340 2,045 295) Other Services and Charges 2,825 2,825 2,825 Professional Services 20,000 25, 151 25, 149 2) Postage/Shipping 4,000 4,500 4,347 153) Repair and Maintenance 10,400 7,400 7, 380 20) Travel Reimbursement 16,000 15,000 14,998 2) Professional Development 12,000 13,851 13,851 Total Criminal District Attorney 3,894, 159 3,898,423 3,804,905 93,518)
Elections Administration: Appointed Officials 84,087 84,087 84,087 Regular Assistants 162,422 162,422 182,422 Part-time Pay 18,650 18,650 2, 784 15,888) Precinct Election Workers 148,500 148,500 77, 015 71, 485) Longevity Pay 2, 798 3,000 3,000 FICA Taxes 25,820 25,820 15,358 10,462) Medicare Taxes 8,039 8,039 3,592 2,447) Retirement 37,594 36,423 36,422 1) Group Life Insurance Premiums 60 60 60 Group Health Insurance 25,371 25,371 25,371 Unemployment Insurance 833 833 455 378) Supplies 21, 425 41,425 40,933 492) Telephone, Internet, Computer Lines 900 900 747 153) Advertising and Legal Notices 5,750 5,750 4,845 905) Other Services and Charges 2, 739 2,739 1, 811 928) Postage/Shipping 19,194 19,194 18,382 812) Repair and Maintenance 11, 539 11, 539 7, 152 4,387) Real Property Rentals 5,000 5,000 4,449 552) Vehicle Rentals 4,275 4,275 2,300 1, 975) Equipment Rentals 3,235 3,235 2,520 715) Travel Reimbursement 1, 746 1, 746 1, 681 65) Software Licensing 137,484 119,984 119,889 95) Voter Registration Certificates 37,000 34,500 33,347 1, 153) Contingencies 150,000 150,000 150,000) Total Elections Administration 912,481 911, 492 648,602 262,890)
Purchasing: Department Heads 72,298 72,298 72,298 Regular Assistants 122,498 122,498 118,458 4,040) Longevity Pay 2,023 1, 733 1, 733 1) FICA Taxes 12,203 12, 203 11, 574 629) Medicare Taxes 2,854 2,854 2,707 147) Retirement 27,614 28,028 28,026 Group Life Insurance Premiums 48 48 48 2) Group Health Insurance 20,297 20,297 20,297 Unemployment Insurance 394 394 351 43)
108 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Supplies 1, 550 850 180 670) Other Services and Charges 500 1, 200 1, 088 112) Repair and Maintenance 715 715 615 100) Travel Reimbursement 100 100 100) Professional Development 800 800 745 55) Total Purchasing 263,894 264,016 258,118 5,898)
County Auditor. Appointed Officials 124,511 124,511 124,511 Regular Assistants 724,838 724,838 618,486 106,372) Longevity Pay 8,023 7,774 7,553 222) FICA Taxes 53, 157 53,157 44,537 8,620) Medicare Taxes 12,432 12,432 10,474 1, 958) Retirement 120,289 109,499 109,499 Group Life Insurance Premiums 192 192 171 21) Group Health Insurance 81, 187 81, 187 81, 187 Unemployment Insurance 1, 715 1, 715 1, 389 346) Supplies 24,000 24,000 18,779 7,221)
Other Services and Charges 10,000 10,000 3,688 6,312)
Repair and Maintenance 600 600 600 Travel Reimbursement 2,000 2,000 941 1, 059) Professional Development 10,000 10,000 4,606 5,394) Total County Auditor 1, 172,944 1, 181, 905 1, 024,382 137,523)
County Treasurer. Elected Officials 67,282 67,282 67,282 Regular Deputies 157,355 157,355 152,281 5,074) Longevity Pay 3,193 3,600 3,600 FICA Taxes 14, 125 14, 125 12,256 1, 869) Medicare Taxes 3,304 3,304 2,866 438) Retirement 31, 985 32,570 32, 570 Group Life Insurance Premiums 60 60 57 3) Group Health Insurance 25,371 25,371 25,371 Unemployment Insurance 456 456 284 172) Supplies 2,400 3,585 3,373 212)
Other Services and Charges 800 448 448 Postage/Shipping 6,300 6,300 3,820 2,880) 17) Repair and Maintenance 500 500 483 Travel Reimbursement 200 Professional Development 2,006 1, 373 1, 373 Total County Treasurer 315,317 316,329 305,865 10,484)
Tax Office- Ad Valorem: Elected Officials 45,287 45,287 45,287 Regular Deputies 533,980 533,980 533,980 Longevity Pay 9, 100 9,450 9,450
109 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) FICA Taxes 36,479 36,479 34,083 2,396) Medicare Taxes 8,531 8,531 7,971 560) Retirement 82, 548 86, 143 86,142 1) Group Life Insurance Premiums 150 150 135 15) Group Health Insurance 63,428 63,428 63,428 Unemployment Insurance 1, 177 1, 177 994 183) Supplies 13, 147 12,547 11, 533 1, 014) Printing and Binding 20,500 20,500 20,494 6) Other Services and Charges 6,419 6,419 6, 168 251) Postage/Shipping 60,000 60,000 55,281 4,719) Repair and Maintenance 1, 463 2,063 2,015 48) Travel Reimbursement 500 500 271 229) Professional Development 10,035 10,035 9,949 86) Total Tax Office- Ad Valorem 892,744 898,689 887, 182 9,507)
Tax Office- McGregor Substation* Regular Deputies 41, 858 41, 856 41, 856 FICA Taxes 2,595 2, 595 2,423 172) Medicare Taxes 607 607 587 40) Retirement 5,872 6,249 6,248 1) Group Life Insurance Premiums 12 12 12 Group Health Insurance 5,074 5,074 5,074 Unemployment Insurance 84 84 78 6) Supplies 579 579 366 213) Other Services and Charges 477 477 474 3) Repair and Maintenance 97 97 97) Total Tax Office- McGregor Substation 57,253 57,630 57,098 532)
Tax Office- West Substation: Regular Deputies 41, 856 41, 856 41, 856 Longevity Pay 1, 298 1, 320 1, 320 FICA Taxes 2,678 2,678 2,613 63) Medicare Taxes 826 626 611 15) Retirement 7,440 6,303 6,303 Group Life Insurance Premiums 12 12 12 Group Health Insurance 5,074 5,074 5,074 Unemployment Insurance 86 88 79 7) Supplies 763 763 591 172) 1) Other Services and Charges 1 1 100) Repair and Maintenance 100 100 358) Total Tax Office- West Substation 59,932 58,817 58,458
Tax Office- Auto' 1 Elected Officials 45,286 45,286 45,287 Regular Deputies 794,545 794,545 774,196 20,349) 48) Longevity Pay 10,723 10,723 10,678
110 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) FICA Taxes 52,734 52,734 48,916 3,818) Medicare Taxes 12,333 12,333 11, 440 893) Retirement 119,333 120,857 120,857 Group Life Insurance Premiums 258 258 251 7) Group Health Insurance 109,095 109,095 109,095 Unemployment Insurance 1, 701 1, 701 1, 428 273) Supplies 16,400 16,400 15,208 1, 194)
Other Services and Charges 3,852 3,852 3,653 199) Postage/Shipping 27,970 35,470 33,815 1, 655) Repair and Maintenance 763 763 539 224) Travel Reimbursement 5,500 5,500 3,985 1, 515) Professional Development 2,310 2,310 2,036 274) Total Tax Office- Auto 1, 202,803 1, 211, 827 1, 181, 380 30,447)
Information Technology: Department Heads 96,599 96,599 96,599 Regular Assistants 828,252 806,460 806,480 Longevity Pay 10,583 11, 340 11, 340 FICA Taxes 57,997 57,995 52,380 5,815) Medicare Taxes 13,564 13,564 12,250 1, 314) Retirement 131, 241 133,479 133,478 1) Group Life Insurance Premiums 204 206 206 1) Group Health Insurance 86,261 86,261 88,261 Unemployment Insurance 1, 871 1, 871 1, 669 203) Supplies 13,595 42,595 42,088 507) Motor Vehicle Operating 1, 000 1, 000 760 240) Pager Service 100 100 60 40) Internet Services 20,300
Other Services and Charges 10,300 2,300 1, 245 1, 055)
Repair and Maintenance 47,044 25,844 25,641 203) Travel Reimbursement 1, 200 1, 200 1, 200) Contract Programmers 4,224 2,848 2,016 832) Software Licensing 14,388 16,088 15,453 635) Software Support and Main 29,830 49,998 49,998 Tyler Tech Hosted Software 202,670 197,670 192,253 5,417) Professional Development 4,500 3,500 2, 100 1, 400) Total Information Technology 1, 575,723 1, 550,918 1, 532,255 18,682)
Records Management Regular Assistants 199,347 199,347 195,389 3,958) Part-time Pay 7,464 7,464 5,967 1, 497) 743) Longevity Pay 3,303 3,303 2, 560 FICA Taxes 13,027 13,027 11, 150 1, 877) Medicare Taxes 3,047 3,047 2,607 440) Retirement 29,479 29,733 29,733 65 7) Group Life Insurance Premiums 72 72
111 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Group Health Insurance 30,445 30,445 30,445 Unemployment Insurance 420 420 372 48) Supplies 1 1 1) Motor Vehicle Operating 1 1 1) Other Services and Charges 1 1 1)
Repair and Maintenance 1 1 1) Total Records Management 286,608 288,882 278,288 8,574)
Capital Outlay: Capital Outlay 410,613 877,499 783,936 113,563) Total Capital Outlay 410,613 877,499 763,938 113,563)
TOTAL GENERAL GOVERNMENT 21, 381, 747 21, 438,028 20,318,582 1, 119,443)
JUDICIAL
Mental Health Court Services. Department Heads 52,542 52,542 52, 542 Regular Assistants 32,422 32,422 32,422 Longevity Pay 1, 415 1, 440 1, 440 FICA Taxes 5,355 5,355 5, 126 229) Medicare Taxes 1, 252 1, 252 1, 199 53) Retirement 12, 119 12,813 12,813 Group Life Insurance Premiums 24 24 24 Group Health Insurance 10, 148 10, 148 10, 148 Unemployment Insurance 173 173 158 15) Supplies 1, 775 1, 325 801 524) 844) Other Services and Charges 1, 000 913 69 Repair and Maintenance 1, 000 1, 000 588 412) Court Masters 19,500 19,950 19,950 Court Costs 76,000 76,000 61, 883 14,117) Crt Appointed Attorney- Mental 22,500 22,500 22,225 275) Professional Development 1, 000 1, 087 1, 088 1) Total Mental Health Court Services 238,225 238,744 222,275 18,469)
County Court at Law No. 1. Elected Officials 152,500 152,500 152,500 Regular Assistants 91, 893 91, 893 91, 692 1) Part-time Pay 1, 000 1, 000 1, 000) Regular Court Reporters 74,035 74,035 74,035 Longevity Pay 2,871 3,660 3,660 FICA Taxes 19,970 19,970 17,857 2, 113) 130) Medicare Taxes 4,670 4,670 4,540 Retirement 45, 190 47, 155 47, 154 1) 4) Group Life Insurance Premiums 54 54 50 Group Health Insurance 22,834 22,834 22,834
112 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Unemployment Insurance 644 644 307 337) Supplies 10,015 13,840 11, 049 2,791)
Other Services and Charges 4,875 4,875 3,978 897) Professional Services 25,292 25,660 25,660 Repair and Maintenance 2,550 2,550 344 2,206) Travel Reimbursement 500 500 500) Visiting Judges Compensation 10,500 10,500 605 9,895) Professional Development 3,000 3,000 371 2,629) Total County Court at Law No. 1 472, 193 479,140 456,637 22,503)
County Court at Law No. 2: Elected Officials 152,500 152,500 152,499 1) Regular Assistants 91, 692 91, 692 91, 693 1 Part-time Pay 1, 425 1, 425 1, 425) Regular Court Reporters 74,035 74,035 73, 107 928) Longevity Pay 2, 163 2,340 2,340 FICA Taxes 19,953 19,953 17,275 2,678) Medicare Taxes 4,666 4,666 4,441 225) Retirement 45, 151 46,482 46,481 1) Group Life Insurance Premiums 54 54 54 Group Health Insurance 22,834 22,834 22,834 Unemployment Insurance 644 844 305 339) Supplies 11, 500 11, 500 4,279 7,221) Other Services and Charges 5,271 7,371 5,927 1, 444) Professional Services 22,450 22,450 22,238 212)
Repair and Maintenance 950 950 950) Travel Reimbursement 300 300 300) Visiting Judges Compensation 8,500 7,000 7,000) Professional Development 1, 000 400 30 370) Total County Court at Law No. 2. 465,088 466,598 443,503 23,093)
19th District Court Elected Officals 13,500 13,500 13,500 Regular Assistants 117,930 116,015 104,283 11, 732) Regular Court Reporters 74,035 74,035 74,035 Longevity Pay 2,535 2.580 2,580 FICA Taxes 12,898 12,896 11, 729 1, 187) Medicare Taxes 3,016 3,016 2,743 273) Retirement 29, 182 28,345 28,345 Group Life Insurance Premiums 60 60 54 6) Group Health Insurance 25,371 25,371 25,371 Unemployment Insurance 416 416 330 86) Supplies 18,564 19,204 19, 170 34)
Other Services and Charges 1, 477 4,046 3,594 452) Judiaal Liability Insu 1, 583 1, 503 1, 500 3) Repair and Maintenance 2,903 709 854 55)
113 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Equipment Rentals 872 872 817 55) Travel Reimbursement 258 258 84 174) Travel- Visiting Judge 1, 000 Software Licensing 750 300 263 37) Special Prosecutorsors 3,500 12,908 9,944 2,964) Judicial Assessment 3,200 3,200 3, 157 43) Language Translation 22,000 13, 130 12,919 211) Court Reporter- General 84, 183 159,052 158,975 77) Professional Development 2,000 2,630 2,630 Membership Dues 290 300 300 Total 19th District Court 421, 521 494,348 476,977 17,369)
54th District Court Elected Officials 13,500 13,500 13,500 Regular Assistants 117,931 117,931 117,931 Part-time Pay 4,450 4,450 1, 215 3,235) Regular Court Reporters 148,070 148,070 148,070 Longevity Pay 3,553 3,720 3,720 FICA Taxes 17,825 17,825 17, 111 714) Medicare Taxes 4, 189 4, 169 4,002 167) Retirement 40,337 41, 520 41, 519 1) Group Life Insurance Premiums 72 72 71 1) Group Health Insurance 30,445 30,445 30,445 Unemployment Insurance 575 575 494 81) Supplies 7,900 8,400 8,216 184) Other Services and Charges 4,432 4,432 3,725 707) Judicial Liability Insurance 1, 800 1, 800 1, 500 300) Repair and Maintenance 1, 200 1, 002 806 196) Travel Reimbursement 200 200 200) Travel- Visiting Judge 100 100 100) Psychological Services 1, 000 325 325) Special Prosecutors 20, 105 20, 105 400 19,705) Judicial Assessment 3,300 3,300 3, 157 143) Jury Meals and Lodging 750 750 88 662) Language Translation 15,000 15,873 15,871 2) Professional Testimony 500 500 500) Court Reporter- General 55,278 79,778 77,203 2, 575) Psychiatric Services 2,000 2,000 2,000) Professional Development 4,000 4,000 1, 339 2,681) Total 54th District Court 498,492 524,842 490,384 34,458)
74th District Court Elected Officials 13,500 13,500 13,500 Regular Assistants 85,626 85,628 85,626 Regular Court Reporters 74,035 74,035 74,035 Longevity Pay 3,708 3,720 3,720
114 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) FICA Taxes 10,968 10,986 10,248 718) Medicare Taxes 2,565 2,565 2,397 168) Retirement 24,815 25,821 25,820 1) Group Life Insurance Premiums 48 48 47 1) Group Health Insurance 20,297 20,297 20,297 Unemployment Insurance 354 354 298 56) Supplies 5,500 6, 100 5,687 413) Other Services and Charges 985 2,485 2,282 223) Professional Services 1, 500 1, 100 500 600) Judicial Liability Insurance 1, 500 1, 500 1, 500 Repair and Maintenance 1, 979 1, 979 1, 291 888) Travel Reimbursement 1, 700 1, 700 1, 410 290) Special Prosecutors 1, 200 600 600) Judicial Assessment 3,200 3,200 3, 157 43) Language Translation 12,000 10,500 8,827 1, 873) Court Reporter- General 13,000 28,000 18,708 11, 292) Professional Development 2,800 3,200 3,199 1) Total 74th District Court 281, 278 297,296 280,530 16,767)
170th District Court Elected Officials 13,500 13,500 13,500 Regular Assistants 42,813 42,813 42,813 Regular Court Reporters 74,035 74,035 74,035 Longevity Pay 2,210 2,280 2,280 FICA Taxes 8,219 8,219 7,854 365) Medicare Taxes 1, 922 1, 922 1, 837 85) Retirement 18,598 19,381 19,380 1) Group Life Insurance Premiums 38 36 35 1) Group Health Insurance 12, 529 12,529 12,529 Unemployment Insurance 265 265 218 48) Supplies 3,775 3,775 2,379 1, 396) Other Services and Charges 600 600 137 483) Judicial Liability Insurance 1, 500 1, 500 1, 500 Repair and Maintenance 700 700 645 55) Travel- Visiting Judge 200 200 200) Judicial Assessment 3,200 3200 3, 157 43) Language Translation 5,000 5,000 5,000) Court Reporter- General 7,000 7,000 2,635 4,385) Professional Development 500 500 500) Total 1701h District Court 196,602 197,435 184,913 12,522)
IV-0 Court Associate Judge: Supplies 2,265 765 470 295) Other Services and Charges 1 1 1) Language Translation 20,000 20,000 15,250 4,750) Total IV-13 Court Associate Judge 22,286 20,766 15,721 5,045)
115 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under)
414th District Court Elected Officials 13,500 13,500 13,500 Regular Assistants 40,500 40,500 38,873 1, 627) Part-time Pay 5,840 5,640 4, 158 1, 483) Regular Court Reporters 74,035 74,035 73, 580 455) Longevity Pay 1, 030 1, 080 1, 080 FICA Taxes 8,352 8,352 7,810 542) Medicare Taxes 1, 953 1, 953 1, 827 128) Retirement 18,899 19, 153 19, 153 Group Life Insurance Premiums 36 36 35 1) Group Health Insurance 15,223 15,223 15,223 Unemployment Insurance 269 269 215 54) Supplies 3,325 3,325 3,233 92)
Other Services and Charges 1, 697 2,847 2, 759 88) Professional Services 500 500 500) Judicial Liability Insurance 1, 500 1, 500 1, 500 Repair and Maintenance 2, 700 2,700 1, 928 772) Travel- Visiting Judge 300 150 150) Judicial Assessment 3,200 3,200 3, 157 43) Language Translation 1, 500 1, 100 924 178) Professional Development 1, 500 900 843 57) Total 414th District Court 195,859 195,963 189,798 6, 167)
Visiting Courtroom: Supplies 2,350 2,350 95 2,255)
Other Services and Charges 710 710 461 249) Repair and Maintenance 2,412 2,412 285 2, 127) Total Visiting Courtroom 5,472 5,472 841 4,631)
District Clerk Elected Officials 81, 798 81, 798 81, 798 Regular Deputies 816,702 816,702 806,634 10,088) Longevity Pay 11, 383 12, 133 12, 133 1) FICA Taxes 56,412 56,412 53, 131 3,281) Medicare Taxes 13, 193 13, 193 12, 426 787) Retirement 127,657 131, 511 131, 511 Group Life Insurance Premiums 300 300 295 8) Group Health Insurance 128,855 128,855 126,855 Unemployment Insurance 1, 820 1, 820 1, 494 326) Supplies 45,528 45,528 43,428 2, 100)
Other Services and Charges 5,562 5,562 4,833 729) Postage/ Shipping 30,000 30,000 14,987 15,013) Repair and Maintenance 8,209 8,209 8,979 1, 230) Software Support and Maintenance 34,200 34,200 34,200 Professional Development 3,000 3,000 1, 222 1, 778)
116 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Total District Clerk 1, 362,619 1, 367,223 1, 331, 926 35,297)
J P- Precinct 1- 1: Elected Officials 59,425 59,425 59,425 Regular Deputies 108,348 108,348 108,348 Longevity Pay 2,898 3,060 3,080 FICA Taxes 10,582 10,582 10,041 541) Medicare Taxes 2,475 2,475 2,348 127) Retirement 23,945 24,938 24,938 1) Group Life Insurance Premiums 48 48 48 Group Health Insurance 20,297 20,297 20,297 Unemployment Insurance 341 341 202 139) Supplies 2,050 2,838 2,850 188)
Other Services and Charges 1 1 1) Postage/Shipping 2,000 2,000 1, 271 729) Repair and Maintenance 300 314 314 1) Travel Reimbursement 5,040 4,752 4,752) Language Translation 1, 500 1, 000 570 430) Professional Development 500 486 438 50) Total J P- Precinct 1- 1 239,750 240,905 233,947 8,958)
J P- Precinct 1- 2: Elected Officials 59,425 59,425 59,425 Regular Deputies 102, 147 102,147 102, 147 Longevity Pay 2,068 2,088 1, 880 208) FICA Taxes 10, 148 10,146 9,855 291) Medicare Taxes 2,373 2,373 2,305 88) Retirement 22,959 23,857 23,857 Group Life Insurance Premiums 48 48 48 Group Health Insurance 20,297 20,297 20,297 Unemployment Insurance 327 327 190 137) Supplies 4, 160 5,280 5,260 20) Other Services and Charges 75 893 158 735) Postage/Shipping 1, 725 1, 725 1, 113 612) Repair and Maintenance 700 849 381 468) Travel Reimbursement 954 2,005 1, 863 142) Language Translation 1, 000 3,400 3,265 135) Professional Development 2, 000 2,596 2, 311 285) Total J P- Precinct 1- 2 230,404 237,436 234,334 3, 102)
J P- Precinct 2: Elected Officials 41, 841 41, 841 41, 841 Regular Assistants 30,988 32,912 32,912 Longevity Pay 1, 920 1, 945 1, 945 FICA Taxes 4,622 4,622 4,013 609) Medicare Taxes 1, 081 1, 081 939 142)
117 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Retirement 10,460 11, 156 11, 156 Group Life Insurance Premiums 24 24 23 1) Group Health Insurance 10, 148 10, 148 10, 148 Unemployment Insurance 149 149 62 87) Supplies 1, 500 380 380 Telephone, Internet, Computer Lines 432 395 395 Other Services and Charges 989 188 188
Repair and Maintenance 1, 040 641 841 Travel Reimbursement 4,320 3,269 3,268 1) Professional Development 900 554 554 Total J P- Precinct 2 110, 194 109, 105 108,264 840)
J P- Precinct 3 Elected Officials 59,425 59,425 59,425 Regular Deputies 102,508 102,508 102,508 Longevity Pay 4,263 4,320 4,320 FICA Taxes 10,304 10,304 9, 174 1, 130) Medicare Taxes 2,410 2,410 2, 145 265) Retirement 23,317 24,269 24,269 Group Life Insurance Premiums 48 48 48 Group Health Insurance 20,297 20,297 20,297 Unemployment Insurance 332 332 191 141) Supplies 1, 950 2,550 2,412 138) Other Services and Charges 2,688 2,688 2,688
Repair and Maintenance 2,207 1, 607 1, 292 315) Travel Reimbursement 5,040 5,040 3,434 1, 606) Professional Development 2,000 2,000 1, 371 629) Total J P- Precinct 3 238,789 237,798 233,574 4,224)
J P- Precinct 4 Elected Officials 28,978 26,978 22,482 4,496) Regular Assistants 30,987 30,987 27.604 3,383) Part-time Pay 1, 000 1, 000 58 942) Longevity Pay 513 513 400 113) FICA Taxes 3,688 3,688 2,885 823) Medicare Taxes 862 862 670 192) Retirement 8,345 7,424 7,423 1) Group Life Insurance Premiums 24 24 16 8) Group Health Insurance 10, 148 10, 148 10, 148 Unemployment Insurance 119 119 50 69) Supplies 700 700 42 658)
Other Services and Charges 650 650 650)
Repair and Maintenance 838 636 45 591) Real Property Rentals 7,500 7, 500 7, 500 Travel Reimbursement 1, 500 1, 500 1, 048 452) Professional Development 950 950 593 357)
118 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Total J P- Precinct 4 94,600 93,679 80,944 12,735)
J P- Precinct 5 Elected Officials 28,396 28,396 28,396 Regular Assistants 30,987 30,987 30,987 Longevity Pay 535 600 600 FICA Taxes 3,715 3,715 3,040 675) Medicare Taxes 869 869 711 158) Retirement 8,406 8,757 8,756 1) Group Life Insurance Premiums 24 24 24 Group Health Insurance 10, 148 10, 148 10, 148 Unemployment Insurance 120 120 57 63) Supplies 1, 767 1, 750 1, 749 1) Other Services and Charges 648 535 534 1)
Repair and Maintenance 951 941 20 921) Travel Reimbursement 2,880 2,880 2,880) Language Translation 2,000 2,315 2, 315 Professional Development 700 525 520 5) Total J P- Precinct 5 92,146 92,562 87, 857 4,705)
J P- Precinct 7: Elected Officials 44,670 43,970 2,637 41, 333) Regular Deputies 60,756 60,756 80,758 Longevity Pay 825 825 70 755) FICA Taxes 8,588 6,588 3,859 2,729) Medicare Taxes 1, 540 1, 540 902 638) Retirement 14,907 9,311 9,310 1) Group Life Insurance Premiums 38 36 24 12) Group Health Insurance 15,223 15,223 15,223 Unemployment Insurance 213 213 111 102) Supplies 4,405 4,405 2, 113 2,292) Postage/Shipping 824 824 579 245) Repair and Maintenance 1, 910 1, 910 1, 058 854) Travel Reimbursement 4,320 4,320 3,494 826) Language Translation 1, 000 250 100 150) Professional Development 1, 545 1, 545 835 710) Security and Alarm Services 309 309 203 106) Total J P- Precinct 7 159,071 152,025 101, 272 50,753)
J P- Precinct 8: Elected Officials 44,670 44,670 44,670 Regular Assistants 61, 973 61, 973 58, 161 3,812) Longevity Pay 2,000 2,000 1, 940 80) FICA Taxes 6,736 8,736 5,600 1, 136) Medicare Taxes 1, 575 1, 575 1, 310 265) Retirement 15,243 15,317 15,316 1)
119 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Group Life Insurance Premiums 38 36 33 3) Group Health Insurance 15,223 15,223 15,223 Unemployment Insurance 217 217 108 109) Supplies 1, 355 1, 580 1, 520 60)
Other Services and Charges 75 75 75) Postage/Shipping 800 800 490 310) Repair and Maintenance 1, 818 1, 414 497 917) Travel Reimbursement 2,880 2,880 295 2,585) Professional Development 500 677 676 1) Total J P- Precinct 8 155,099 155, 173 145,839 9,334)
J P Collections: Elected Officials 31, 185 31, 185 31, 185 Longevity Pay 1, 680 1, 680 1, 680 FICA Taxes 2,069 2,069 1, 891 178) Medicare Taxes 484 484 442 42) Retirement 4,681 4,798 4,797 1) Group Life Insurance Premiums 12 12 12 Group Health Insurance 5,074 5,074 5,074 Unemployment Insurance 66 66 60 6) Supplies 300 260 76 184)
Other Services and Charges 100 140 87 53)
Repair and Maintenance 320 320 238 82) Total J P Collections 45,971 48,088 45,542 547)
Pretrial Services: Appointed Officials 92,304 82,004 82,000 4) Regular Assistants 76,407 85,900 84,446 1, 454) Part-time Pay 800 800 800) Longevity Pay 2,545 2,545 1, 975 570) FICA Taxes 10,867 10,946 9,483 1, 483) Medicare Taxes 2,496 2,562 2,213 349) Retirement 24, 139 24,572 24,572 Group Life Insurance Premiums 36 38 35 1) Group Health Insurance 15,223 15,223 15,223 Unemployment Insurance 344 353 307 46) Supplies 6, 180 9, 104 4,016 5,088)
Other Services and Charges 1, 200 1, 200 412 788) Repair and Maintenance 1 1 1) Travel Reimbursement 4,500 4,500 2, 576 1, 924) Language Translation 9,000 9,000 7, 585 1, 415) Professional Development 2,200 2,200 283 1, 917) Total Pretrial Services 248,042 250,946 235,108 15,839)
Dispute Resolution Center. Dispute Resolution Services 18,000 18,000 18,000
120 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Total Dispute Resolution Center 18,000 18,000 18,000
Tenth Court of Appeals. Elected Officials 1, 969 1, 969 1, 581 388) FICA Taxes 127 127 98 29) Medicare Taxes 29 29 23 8) Retirement 340 232 232
Total Tenth Court of Appeals 2,485 2,357 1, 935 422)
Jury Service: Grand Jury Commissioner 500 500 270 230) Grand Jury Bailiffs 3,200 5,700 5,200 500) Grand Jurors 14, 142 11, 642 10,610 1, 032) Petit Jurors 240,000 240,000 214,440 25,560) Supplies 10,550 10,550 3,306 7,244) Telephone, Internet, Computer Lines 280 280 280) Other Services and Charges 1 1 1) Postage/Shipping 22,000 22,000 14,723 7, 277) Repair and Maintenance 3,749 3,749 3,330 419) Jury Meals and Lodging 3,500 3,500 2, 051 1, 449) Language Translation 1, 000 1, 000 1, 000) Total Jury Service 298,922 298,922 253,930 44,992)
TOTAL JUDICIAL 8,090,868 8,222,819 5,874,047 348,770)
PUBLIC SAFETY
Constable- Precinct 1: Elected Officials 59,425 59,425 59,425 Regular Deputies 371, 167 389, 120 389, 120 Regular Assistants 18,640 1, 387 1, 387 Longevity Pay 5,583 5,583 4,553 1, 031) FICA Taxes 28,075 27,843 27, 178 665) Medicare Taxes 6,566 6,605 6,356 249) Retirement 63,530 66,344 66.344 Group Life Insurance Premiums 132 132 131 1) Group Health Insurance 49,948 50,318 50,318 Unemployment Insurance 908 911 721 190) Supplies 12,700 11, 647 11, 633 14) Motor Vehicle Operating 39,900 8,300 7, 999 301) Telephone, Internet, Computer Lines 3,240 3,247 3, 140 107) Other Services and Charges 745 1, 021 1, 021 Postage/Shipping 4,800 5,950 3,392 2,558) 2) Repair and Maintenance 925 11, 666 11, 664 Travel Reimbursement 19,091 55,681 54,565 1, 118) Professional Development 209 140 140
121 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Lease Payments 1 1 1) Total Constable- Precinct 1 683,581 705,321 699,086 6,234)
Constable- Precinct 2: Elected Officials 21, 051 21, 051 21, 051 Part-time Pay 2,000 Longevity Pay 225 240 240 FICA Taxes 1, 442 1, 442 952 490) Medicare Taxes 338 338 222 116) Retirement 3,268 3, 108 3, 108 Group Life Insurance Premiums 12 12 9 3) Group Health Insurance 5,074 5,074 5,074 Unemployment Insurance 47 47 47) Uniform Allowances 40 40 40 Supplies 2,223 687 886 1) Telephone, Internet, Computer Lines 381 266 265 1)
Other Services and Charges 860 60 60
Repair and Maintenance 1, 127 280 280 Travel Reimbursement 7,200 4,800 4,800 Professional Development 1, 200 1, 200 1, 200 Total Constable- Precinct 2 46,486 38,645 37,988 657)
Constable- Precinct 3: Elected Officials 35,451 35,451 35,451 Regular Deputies 33,672 33,672 31, 088 2,604) Longevity Pay 1, 675 1, 675 1, 285 390) FICA Taxes 4,389 4,389 4,090 299) Medicare Taxes 1, 027 1, 027 956 71) Retirement 9,933 9,915 9,915 Group Life Insurance Premiums 24 24 22 2) Group Health Insurance 10,148 10, 148 10, 148 Unemployment Insurance 142 142 57 85) Uniform Allowances 240 240 145 95) Supplies 1, 573 2,268 2.265 3) Telephone, Internet, Computer Lines 360 360 258 102) Other Services and Charges 938 938 937 1) Travel Reimbursement 16,869 16,869 16,869 Professional Development 1, 040 345 344 1) Total Constable- Precinct 3 117,481 117,463 113,811 3,652)
Constable- Precinct 4: Elected Officials 21, 906 21, 906 21, 908 Longevity Pay 878 980 960 FICA Taxes 1, 413 1, 413 788 625) Medicare Taxes 330 330 184 148) Retirement 3, 196 3,338 3,338
122 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Group Life Insurance Premiums 12 12 12 Group Health Insurance 5,074 5, 074 5,074 Unemployment Insurance 46 46 46) Uniform Allowances 120 120 120 Supplies 650 73 73 Telephone, Internet, Computer Lines 315 155 155
Other Services and Charges 245 185 185 Real Property Rentals 7,500 7,500 7,500 Travel Reimbursement 7,200 3,933 3,932 1) Professional Development 300 Total Constable- Precinct 4 49, 185 45,045 44,227 818)
Constable- Precinct 5: Elected Officials 31, 358 31, 358 31, 358 Regular Deputies 32,294 32,294 32,294 Part-time Pay 5,000 5,000 3,234 1, 766) Longevity Pay 450 480 480 FICA Taxes 4,284 4,284 4,031 253) Medicare Taxes 1, 002 1, 002 943 59) Retirement 9,695 9,834 9,833 1) Group Life Insurance Premiums 24 24 21 3) Group Health Insurance 10, 148 10,148 10, 148 Unemployment Insurance 138 138 65 73) Supplies 1, 375 2,093 1, 783 310) Telephone, Internet, Computer Lines 350 510 312 198) Other Services and Charges 1, 141 1, 241 1, 228 13) Repair and Maintenance 25 25 25) Travel Reimbursement 15,816 19,083 19,026 57) Professional Development 626 745 745) Total Constable- Precinct 5 113,726 118,259 114,757 3,502)
Constable- Precinct 7: Elected Officials 44,671 44,671 44,671 Regular Deputies 122,501 120,201 119,129 1, 072) Regular Assistants 28,871 28,871 28,871 Longevity Pay 3,908 3,908 3,570 338) FICA Taxes 12,397 12, 397 11, 279 1, 118) Medicare Taxes 2,899 2,899 2,838 261) Retirement 28,053 28,601 28,601 Group Life Insurance Premiums 60 60 57 3) Group Health Insurance 25,371 25,371 25,371 Unemployment Insurance 400 400 274 126) Supplies 3, 101 4,701 4,687 14) Telephone, Internet, Computer Lines 1, 001 1, 301 1, 146 155) 32) Other Services and Charges 700 905 873 Postage/Shipping 400 800 800
123 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under)
Repair and Maintenance 1, 660 1, 455 609 846) Travel Reimbursement 34,384 34,384 34, 170 214) Professional Development 800 800 761 39) Security and Alarm Services 420 420 203 217) Total Constable- Precinct 7 311, 597 312, 145 307,709 4,436)
Constable- Precinct 8: Elected Officials 38,588 38,588 38,588 Regular Deputies 32,294 32,294 32,294 Regular Assistants 28,872 28,872 28,872 Part-lime Pay 6,000 6,000 5,740 260) Longevity Pay 510 600 600 FICA Taxes 6,225 6,225 5,921 304) Medicare Taxes 1, 451 1, 451 1, 385 66) Retirement 14,795 15,489 15,488 1) Group Life Insurance Premiums 36 38 38 Group Health Insurance 15,223 15,223 15,223 Unemployment Insurance 158 158 123 35) Uniform Allowances 240 240 240 Supplies 3,495 3,495 3,372 123) Telephone, Internet, Computer Lines 620 620 570 50) Other Services and Charges 512 512 305 207) Postage/Shipping 615 615 613 3) Repair and Maintenance 550 550 228 324) Travel Reimbursement 13,000 13,000 12,919 82) Professional Development 2,000 2,000 2,000 Total Constable- Precinct 8 165,184 165,968 164,515 1, 453)
County Sheriff: Elected Ofndals 45,287 45,287 45,287 Regular Deputies 3,874,085 3,895,200 3,888,600 6,800) Regular Assistants 508,224 561, 224 545,379 15,845) Part-time Pay 48,500 48,500 23,528 24,972) Salary Supplements 6,000 6,000 6,000 Longevity Pay 72,347 88,088 61, 443 4,646) FICA Taxes 282,374 288,407 270,085 18,322) Medicare Taxes 66,039 87,451 63,185 4,286) Retirement 638,988 666,983 666,982 1) Group Life Insurance Premiums 1, 182 1, 216 1, 162 54) Group Health Insurance 499,809 514,397 514,397 Unemployment Insurance 9,109 9,305 8,221 1, 084) Supplies 163,831 371, 894 365,883 5,811) Tools/ Equip/Fum< S1000 27,949 27,857 92) Aviation Fuel 14,000 13,100 4,534 8,568) Protective Clothing 17, 500 18,400 15,723 2,677) Uniforms and Insignias 10,000 9,700 7,260 2,440)
124 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Motor Vehide Operating 386,410 386,410 345,851 40,559) Telephone, Internet, Computer Lines 2,700 2,700 2,470 230) Cellular and Radio Services 65,000 57,000 54,586 2,414) Other Services and Charges 60,000 96,700 91, 253 5,447) Cnme Stopper Services 10,000 10,000 10,000 Centralized Dispatch Se 454, 763 465,245 485,244 1) Repair and Maintenance 35,000 50,000 48,014 1, 986) Travel Reimbursement 1, 400 3,200 3,072 128) Travel- Trial Witnesses 1, 000 1, 000 1, 000) Autopsies and Body Bags 248,253 361, 253 338.923 22,330) Professional Development 28,750 28,750 25,494 3,256) Estray Expenditures 21, 000 21, 000 17,341 3,660) Total County Sheriff 7,589,551 8,094,159 7,917,754 176,405)
Feeding and Care of Prisoners: Elected Officials 45,287 45,287 45,287 Regular Deputies 7,037, 502 6,872,905 6,687,642 5,263) Regular Assistants 1, 351, 691 1, 221, 588 1, 216,722 4,886) Part-time Pay 49,823 79,823 75,549 4,274) Salary Supplements 6,000 6,000 8,000 Medical Personnel Other than Nurses 95,404 95,404 84,672 10,732) Regular Nurses 930,946 862,948 846,553 16,393) Overtime Pay 270,000 465,826 465,825 1) Longevity Pay 93,373 93,373 88,903 6,470) FICA Taxes 617,771 584, 151 559,697 24,454) Medicare Taxes 143,601 142, 189 130,898 11, 291) Retirement 1, 397,954 1, 383, 124 1, 383, 124 Group Life Insurance Premiums 2,946 2,912 2,723 189) Group Health Insurance 1, 245,716 1, 231, 128 1, 231, 128 Unemployment Insurance 19,928 19,732 17,213 2,519) Supplies 328,809 433,409 411, 633 21, 776) Uniforms and Insignias 35,000 21, 000 20, 160 840) Motor Vehide Operating 27,000 43,985 43,985 Other Services and Charges 77,842 77,842 68,333 9,509)
Repair and Maintenance 187, 938 187,938 187, 731 205) Travel Reimbursement 5,500 6,500 6,240 280) Travel- Returning Fugitives 45,000 45,000 34,869 10,131) Electronic Monitoring Services 49,934 87,934 87,552 382) Jail Management Service 200,000 200,000 160, 187 39,813) Outside Care of Prisoners 5,400,000 5,250,000 5, 198,785 51, 216) Medical Services 609,500 701, 500 700,907 593) Professional Development 38,000 23,000 20,272 2,728) Contract Personnel 35,000 40,000 40,000 Management Services 292,002 292,002 292,002 Total Feeding and Care of Prisoners 20,639,485 20,318,496 20,092,591 223,905)
125 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Jail Kitchen. Supplies 8,000 3,600 3,583 17)
Other Services and Charges 300 300 222 78)
Repair and Maintenance 12, 500 14,739 14,739 Utilities 61, 000 115,644 115,643 1) Food Services 1, 000,000 966,000 965,696 304) Total Jail Kitchen 1, 081, 800 1, 100,283 1, 099,884 399)
Shep Mullen Visitation Center: Regular Assistants 30,261 30,261 30, 153 108) Longevity Pay 68 68 60 8) FICA Taxes 1, 880 1, 880 1, 799 81) Medicare Taxes 440 440 421 19) Retirement 4,255 4,411 4,411 Group Life Insurance Premiums 12 12 12 Group Health Insurance 5,074 5,074 5,074 Unemployment Insurance 61 61 55 8) Supplies 895 895 888 27)
Other Services and Charges 1 1 1)
Repair and Maintenance 2,908 2,906 2, 523 383) Utilities 8,000 8,000 8,000 Total Shep Mullen Visitation Center 53,853 54,009 53,378 633)
Adult Probation: Supplies 2,184 2, 184 987 1, 197)
Other Services and Charges 1 1 1)
Repair and Maintenance 28,854 28,779 10,784 17,995) Security and Alamr Services 300 375 374 1) Total Adult Probation 31, 339 31, 339 12, 145 19,194)
TOTAL PUBLIC SAFETY 30,863,228 31, 099,132 30,667,843 441, 286)
PUBLIC TRANSPORTATION
County Engineer Appointed Officials 95,391 95,391 95,391 Longevity Pay 1, 220 1, 220 1, 200 20) FICA Taxes 6,022 6,022 5,957 65) Medicare Taxes 1, 401 1, 401 1, 393 8) Retirement 16,658 16,658 14, 100 2,556) Group Life Insurance Premiums 12 12 12 Group Health Insurance 5, 580 5,580 5,580 Workers Compensation 150 150 93 57) Unemployment Insurance 193 193 176 17) Total County Engineer 126,625 126,625 123,903 2,723)
126 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) McPups Program- Precinct 1: Regular Deputies 42,665 42,665 42,665 Longevity Pay 835 1, 320 1, 320 FICA Taxes 2,697 2,697 2,663 34) Medicare Taxes 631 631 623 8) Retirement 8, 103 6,420 6,421 1 Group Life Insurance Premiums 12 12 12 Group Health Insurance 5,076 5,076 5,076 Unemployment Insurance 87 87 80 7) Total McPups Program- Precinct 1 58, 106 58,908 58,860 48)
McPups Program- Precinct 2: Regular Deputies 42,668 42,866 42,668 Longevity Pay 540 540 540 FICA Taxes 2,679 2,679 2,647 32) Medicare Taxes 626 626 619 7) Retirement 6,062 6,308 6,307 1) Group Life Insurance Premiums 12 12 12 Group Health Insurance 5,074 5,074 5,074 Unemployment Insurance 86 88 79 7) Total McPups Program- Precinct 2 57,745 57,991 57,944 47)
McPups Program- Precinct 3: Regular Deputies 42,665 42,665 39, 110 3,555) Longevity Pay 260 270 270 FICA Taxes 2,661 2,661 2,028 633) Medicare Taxes 623 823 474 149) Retirement 6,022 5,769 5,769 Group Life Insurance Premiums 12 12 11 1) Group Health Insurance 5,074 5,074 5,074 Unemployment Insurance 85 85 73 12) Total McPups Program- Precinct 3 57,402 57, 159 52,808 4,351)
McPups Program- Precinct 4: Regular Deputies 42,665 42,865 42,665 Longevity Pay 688 688 660 28) FICA Taxes 2,645 2,645 2,170 475) Medicare Taxes 629 629 507 122) Retirement 6,082 6,325 6,324 1) Group Life Insurance Premiums 12 12 9 3) Group Health Insurance 5,074 5,074 5,074 Unemployment Insurance 87 87 79 8) Total McPups Program- Precinct 4 57,882 58, 125 57,489 636)
TOTAL PUBLIC TRANSPORTATION 357,760 358,808 351, 003 7,805)
127 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) ffsbkni
County Health Services- Administration: Department Heads 68,748 66,748 86,748 Regular Assistants 290,247 290,247 250,915 39,332) Longevity Pay 5,005 5,005 4,880 145) FICA Taxes 22,444 22,444 19,058 3,386) Medicare Taxes 5,249 5,249 4,457 792) Retirement 50,789 47,076 47,075 1) Group Life Insurance Premiums 108 108 96 12) Group Health Insurance 45,668 45,668 45,688 Unemployment Insurance 724 724 589 135) Supplies 2,000 1, 739 1, 614 125) Telephone, Internet Computer Lines 625 257 215 42) Other Services and Charges 3,875 3,597 1, 600 1, 997) ATOG- McLennan Co Health 238,584 238,564 238,564 Repair and Maintenance 1, 652 1, 652 1, 652 Travel Reimbursement 500 99 98 1) Software Licensing 36,300 36,300 36,300 Medicaid 115 Waiver Program 3,325,000 3,325,000 3,325,000 Professional Development 2,000 2,000 2,000 Pauper Burials 85,000 85,000 83,215 1, 785) Total County Health Services- Administration 4, 182,498 4, 177,477 4,129,723 47,754)
TOTAL HEALTH 4,182,498 4,177,477 4,129,723 47,754) gram
Indigent Defense: Court Appointed Attorney- Juvenile 180,000 170,000 166,851 3, 149) Court Appointed Attorney- CC2IL 1 550,000 581, 000 579,278 1, 722) Court Appointed Attorney- CC® L 2 550,000 538,000 532,257 5,743) Court Appointed Attorney- 19th DC 800,000 900,950 897,948 3,004) Court Appointed Attorney- 54th DC 802,000 732,000 723,420 8,580) Court Appointed Attorney- 74th DC 675,000 875,000 672,647 2,353) Court Appointed Attorney- 170th DC 25,000 5,000 1, 035 3,965) Court Appointed Attorney- 414th DC 50,000 7,000 3,385 3,815) Court Appointed Attorney- IV-D 175,000 175,000 171, 344 3,656) Court Appointed Attorney- J P 1, 500 Evidence Analysis- General 1, 500 Evidence Analysis- 414th DC 500 500 500) Paraleg- General 15,000 16, 183 16,183 1) Professional Investigator- Juvenile 2,000 500 371 129) Professional Investigator- CC@L 1 1, 400 2, 631 2,630 1) Professional Investigator- CC(@L 2 800 1, 865 1, 865 Professional Investigator- 19th DC 90,000 75,000 70,269 4,731)
128 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Professional Investigator- 54th DC 45,000 55,000 54,954 46) Professional Investigator- 74th DC 500 500 500) Professional Investigator- 170th DC 500 500 500) Professional Investigator- 414th DC 500 500 500) Professional Testimony- General 500 500 500) Professional Testimony- Juvenile 500 750 750 Professional Testimony- CC@L 1 3,000 5,200 5,200 Professional Testimony- 19th DC 100,000 184,202 184,201 1) Professional Testimony- 54th DC 30,000 53,629 53,628 1) Professional Testimony- 170th DC 500 500 500) Professional Testimony- 414th DC 500 500 500) Psych- Juvenile Courts 54,000 14,000 11, 550 2,450) Psych- CC© L 1 8,500 5,500 4,850 650) Psych- CC@L 2 5,000 2,000 1, 850 150) Psych- 19th Distnct Court 5,000 2,240 2, 100 140) Psych- 54th District Court 13,000 Psych- 74th District Court 1, 500 Psych- 170th District Cour 500 500 500) Psych- 414th District Court 500 500 500) Total Indigent Defense 4, 189,200 4, 187, 150 4,138,564 48,586)
Children' s Protective Services: Supplies 1, 000 Clothing 15,000 15,859 15,859 Other Services and Charges 5,274 5,415 4,988 427) Total Children's Protective Services 21, 274 21, 274 20,847 427)
Veteran's Service Officer. Department Heads 48,872 48,872 48,872 Part-time Pay 8,065 8,085 7, 395 670) Longevity Pay 210 240 240 FICA Taxes 3,543 3,543 3,481 62) Medicare Taxes 829 829 814 15) Retirement 8,018 8,248 8,247 1) Group Life Insurance Premiums 12 12 12 Group Health Insurance 5,074 5,074 5,074 Unemployment Insurance 114 114 103 11) Supplies 800 779 771 8) Telephone, Internet, Computer Lines 360 360 288 92)
Other Services and Charges 500 500 500) Travel Reimbursement 750 710 710 Professional Development 820 881 880 1)
Total Veteran's Service Officer 77,967 78,227 76,887 1, 359)
Other Welfare Activities: Civil Defense Emergency Management 143,775 143,775 119,457 24,318)
129 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) OSSF Services 97, 127 97, 127 14,048 83,079) Library- City Of Waco 711, 111 711, 111 711, 111 Library- City of McGregor 5,000 5,000 5,000 Library- City Of West 5,000 5,000 5,000 Library- City Of Moody 5, 000 5,000 5,000 Library- City Of Hewit 5,000 5,000 5,000 Library- City of Mart 5,000 5,000 5,000 Fire Protection Service 129,500 129,500 129,500 Animal Shelter Services 60,000 60,000 7, 375 52,625) Animal Pickup Services 19,000 19,000 19,000 Aging Program Planning 7,985 7,985 7,984 1) MHMR Crisis Intervention 271, 000 271, 000 271, 000 Central Texas Senior Ministries 10,000 10,000 10,000 Outside R& M- Water Control 25,000 25,000 25,000 Total Other Welfare Activities 1, 499,498 1, 499,498 1, 339,476 160,023)
TOTAL WELFARE 6,787,939 5,786,149 5,575,754 210,395)
CULTURE-RECREATION
Tradinghouse Lake: Supplies 3,600 3,600 1, 548 2,054) Other Services and Charges 900 900 900) Repair and Maintenance 4,680 4,680 528 4, 152) Total Tradinghouse Lake 9, 180 9,180 2,074 7, 106)
Historical Survey: Supplies 200 1, 600 1, 515 85)
Other Services and Charges 700 800 777 23) Professional Development 2,250 2,150 2, 150) Contingences 9,034 7,834 7,634) Total Historical Survey 12,184 12, 184 2,293 9,891)
Heart of Texas Fairgrounds: Repair and Maintenance 7,500 39,845 39,844 1)
Total Heart of Texas Fairgrounds 7,500 39,845 39,844 1)
TOTAL CULTURE-RECREATION 28,884 61, 209 44,211 16,998)
CONSERVATION
Texas AgriLife Extension: Other Admin Personnel 80,412 79,212 70,285 8,927) Regular Assistants 69,048 69,048 69,048 Longevity Pay 1, 928 1, 995 1, 995 FICA Taxes 9,388 9,386 8,672 714)
130 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
General Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Medicare Taxes 2, 195 2, 195 2,028 167) Retirement 21, 240 10,316 10,316 0) Group Life Insurance Premiums 72 72 84 8) Group Health Insurance 30,445 30,445 30,445 Unemployment Insurance 303 303 258 45) Supplies 2673 4,312 4,031 281) Other Services and Charges I 1 1) Repair and Maintenance 3, 100 2,681 2, 660 1) Travel Reimbursement 24,298 24,298 21, 777 2,521) Professional Development 6,700 8,700 4,886 1, 814) Total Texas AgriLife Extension 251, 801 240,944 226,484 14,480)
TOTAL CONSERVATION 251, 801 240,944 228,484 14,480)
ECONOMIC DEVELOPMENT
Economic Development Other Services and Charges 1 1 1) Industrial Business Grants 200,000 200,000 138,987 63,013) Greater Waco Chamber of Commerce 128,850 128,850 128,850 Varsity Equestrian National Champ 7, 500 10,000 10,000 Other Purch Svcs- Economic Dev 9,304,289 9,304,269 181, 125 9, 123,144) Total Economic Development 9,640,620 9,843,120 456,962 9,188,158)
TOTAL ECONOMIC DEVELOPMENT 9,640,620 9,843,120 456,962 9,186,158)
DEBT SERVICE
Debt Service: DS- Pnncipal- Cap Lease 752,278 962,284 982,282 2) DS- Interest- Cap Lease 173,068 173,088 173,088 2) Total Debt Service 925,348 1, 135,332 1, 135,328 4)
TOTAL DEBT SERVICE 925,346 1, 135,332 1, 135,328 4)
TOTAL GENERAL FUND 79,510,871 $ 80,183,018 $ 68,789 917 $ ( 11, 393)092),
I
131 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
Road and Bridge Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under)
PUBLIC TRANSPORTATION
Road and Bridge Precinct One: Elected Officials 42,780 $ 42,760 $ 42,760 $ Regular Assistants 773,373 773,373 713,368 60,005) Part-time Pay 14, 166 14, 168 11, 960 2,206) Longevity Pay 8,019 8,019 7, 140 879) FICA Taxes 51, 978 51, 978 45,545 6,431) Medicare Taxes 12, 156 12,156 10,652 1, 504) Retirement 117,616 117,616 113,070 4,546) Group Life Insurance Premiums 228 228 205 23) Group Health Insurance Prams 106,020 108,020 108,020 Workers Compensation 20,000 20,000 15,936 4,064) Unemployment Insurance 1, 677 1, 677 1, 338 339) Supplies 2, 100 5,481 4,876 605) Road Construction Materials 816,660 811, 988 731, 385 80,581) Telephone, Internet, Comp Line 6,100 6,703 6,702 1) Other Services& Charges 25,601 26,581 9,901 16,680) Repair& Maintenance 125,002 125,063 88,304 38,759) Travel Reimb- Off and Emp 7,200 7,200 7,200 Utilities 18, 780 18,510 14, 177 4,333) Professional Development 8,500 6,500 6,281 219) Capital Outlay 280,000 280,000 275,616 4,384) Contingencies 373,021 373,021 373,021)
Total Road and Bridge Precinct One 2, 808,955 2,809,016 2,212,438 598,580)
Road and Bridge Precinct Two: Elected Officials 42, 780 42,780 42,760 Regular Assistants 830,217 830,217 694,254 135,963) Part-time Pay 17,500 17,500 13,525 3,975) Longevity Pay 9,038 9,038 7,955 1, 081) FICA Taxes 55,909 55,909 44,137 11, 772) Medicare Taxes 13,078 13,076 10,323 2,753) Retirement 126,517 126,517 110,895 15,622) Group Life Insurance Premiums 228 228 198 32) Group Health Insurance Prams 106,020 108,020 106,020 Workers Compensation 20,000 20,000 18, 115 1, 885) Unemployment Insurance 1, 804 1, 804 1, 307 497) Supplies 27,680 35,817 34,320 1, 497) Tarpaulins 1, 500 1, 500 1, 491 9) Base Materials 41, 753 41, 753 17,039 24,714) Pit Run Gravel 8,000 8,000 8,000) Sand 1, 000 1, 000 609 391) Grade 4 Gravel 15,000 15,000 8,600 6,400) Grade 5 Gravel 30,000 30,000 25,314 4,686) Hot Mix 75,000 75,000 20,387 54,613) Emulsion 200,000 200,000 139, 104 60,896)
132 I MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
Road and Bridge Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Transit Mix Concrete 100 100 100) Metal Culverts 15,000 15,000 13,382 1, 818) Steel& Hardware 1, 000 1, 000 655 345) Water for Road Construction 1, 500 1, 500 1, 159 341) Road Construction Materials 1 1 1) Motor Vehicle Operatg( FOG) 250,000 250,000 140,510 109,490) Tires Tubes& Batteries 15,000 27,000 24,978 2,022) Welding Supplies 1, 500 1, 500 985 515) Propane Used in Equipment 500 500 73 427) Telephone, Internet, Comp Une 3, 500 7, 100 6,540 560) Other Services& Charges 8,425 6,425 5,046 1, 379) Repair& Maintenance 106,500 94,500 60,475 34,025) Equipment Rentals 3, 000 3,000 137 2,863) Uniform Rentals 10,000 10,000 6,304 3,696) Travel Reimb- Off and Emp 7,200 7,200 7,200) Utilities 6, 750 6,750 4,547 2,203) Professional Development 7,000 7,000 5,888 1, 112) Capital Outlay 138,000 184, 100 181, 146 2,954) Contingencies 726,755 688,898 688,898)
Total Road and Bridge Precinct Two 2,920,711 2,920,711 1, 748, 176 1, 172, 535)
Road and Bridge Precinct Three: Elected Officials 42,760 42,760 42,780 1 Regular Assistants 616,644 616,644 513,873 102,771) Longevity Pay 7,304 7,304 6,742 562) FICA Taxes 41, 336 41, 338 31, 970 9,388) Medicare Taxes 9,687 9,667 7,477 2, 190) Retirement 93,539 93,539 82, 179 11, 360) Group Life Insurance Premiums 168 188 142 26) Group Health Insurance Prams 78, 120 78, 120 78, 120 Workers Compensation 15,000 15,000 13,579 1, 421) Unemployment Insurance 1, 333 1, 333 952 381) Supplies 24,075 22,598 12,636 9,962) Road Construction Materials 419,183 594, 183 517,552 76,631) Motor Vehicle Operatg( FOG) 225,000 225,000 55,813 169,187) Tires Tubes& Batteries 30,000 31, 364 31, 255 109) Telephone, Internet, Comp Line 5,000 5,613 5,613 Other Services& Charges 12,750 12,250 10,730 1, 520) Repair& Maintenance 50,750 57,082 53,695 3,387) Travel Reimb- Off and Emp 7,200 7,200 5,937 1, 263) Utilities 8,500 8,500 5, 184 3,318) Professional Development 6,000 6,000 1, 433 4,567) Capital Outlay 90,000 90,000 64,506 25,494) Contingencies 476,414 301, 414 301, 414)
Total Road and Bridge Precinct Three 2,260,743 2,267,075 1, 542,148 724,927)
133 MCLENNAN COUNTY, TEXAS
Schedule of Expenditures, Compared to Budget( GAAP Basis)
Road and Bridge Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Road and Bridge Precinct Four. Elected Officials 42, 760 42,760 42,780 Regular Assistants 808,688 808,688 771, 765 36,923) Part-time Pay 4,000 4,000 4,000) Longevity Pay 12,374 14, 100 14, 100 FICA Taxes 53,805 52,079 49,088 3,011) Medicare Taxes 12,583 12,583 11, 475 1, 108) Retirement 121, 758 121, 756 120,956 800) Group Life Insurance Premiums 228 228 204 24) Group Health Insurance Prems 108,020 106,020 106,020 Workers Compensation 20,000 20,000 17,395 2,605) Unemployment Insurance 1, 736 1, 738 1, 438 300) Supplies 1, 150 6,150 6,033 117) Road Construction Materials 1, 035,083 1, 260,083 631, 481 628,602) Motor Vehide Operatg( FOG) 1 1 1) Tires Tubes& Batteries 35,000 35,000 14,388 20,612) Telephone, Internet, Comp Line 8,800 6,600 5,181 1, 419) Other Services& Charges 13,868 13,866 8,422 5,444) Repair& Maintenance 243, 161 243, 161 96,523 148,638) Travel Reimb- Off and Emp 7,200 7,200 7,200) Utilities 9,000 9,000 6,052 2,948) Professional Development 7,020 7,020 2,839 4, 181) Capital Outlay 140,000 300,702 300,531 171) Contingencies 1, 309, 165 888,209 888,209)
Total Road and Bridge Precinct Four 3,991, 196 3,960,942 2,208,629 1, 754,313)
Road and Bridge Right-of-Way: Cap Outly- Right-Of-Way Purch 136,842 138,842 66,090 70,752) Total Road and Bridge Right-of-Way 138,842 136,842 66,090 70,752)
TOTAL PUBLIC TRANSPORTATION 12, 118,447 12,094,586 7, 775,479 4,319, 107)
DEBT SERVICE
Road and Bridge Prednct Three: DS- Pun- Pct 3 Motorgrader 28,654 28,854 28,654 DS- Int- Pct 3 Motorgrader 709 709 709 Total Road and Bridge Precinct Three 29,383 29,363 29,383
Road and Bridge Precinct Four. DS- Prin- Pct 4 Excavator 59,581. 00 89,791. 00 89,681 110) DS- Int- Pct 4 Excavator 949.00 973.00 845 128) Total Road and Bridge Precinct Four 60,510 90,764 90,526 238)
TOTAL DEBT SERVICE 89,873 120,127 119,889 238)
TOTAL ROAD AND BRIDGE FUND 12,208,320 $ 12214,713 $ 7,895, 368 $ ( 4,319,345)
134 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( CARP Basis) and Actual
Debt Service Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Taxes 3,240,937 $ 3,240,937 $ 3,358,698 $ 117,761 Miscellaneous 6,700 6,700 7,748 1, 048 Total Revenues 3,247,837 3,247,637 3,368,448 118,809
Expenditures: Debt Service: Principal-Bonds 2,595,000 2,595,000 2,595,000 Interest-Bonds 746,244 748,244 835,115 Paying Agent Services 4,000 4,000 4,000 Total Expenditures 3,345,244 3,345,244 3,434, 115
Excess( Deficiency) of Revenue over Expenditures 97,607) 97,607) 67,669) 118,809
Other Financing Sources( Uses): Proceeds from Refunding Bonds 8,800,000 8,800,000 Payment to Refunded Bonds Agent 8897,427) 8,697,427) Total Other Financing Sources( Uses) 102,573 102,573
Net Change in Fund Balance 97,607) 97,607) 34,904 221, 382
Fund Balance at Beginning of Year 1, 686,100 1, 666,100 1, 648,597 39,503)
Fund Balance at End of Year 1, 588,493 $ 1588,493 $ 1, 881, 501 $ 181, 879
135 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes In Fund Balance- Budget( GAAP Basis) and Actual
Permanent Improvement Fund
For the Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Taxes 48,854 S 48,854 $ 51, 654 $ 2, 800 Miscellaneous 20,000 20,000 8,555 11, 445) Total Revenues 68,854 68,854 60,209 8,845)
Expenditures: Capital Projects: Plaster/Window/Steps( CH) 35,000 35,000 6, 152 28,848) Weather Proofing/Crack Repair( CH) 10,000 10,000 5,435 4,585) 3rd Floor Renovations( DC) 30,000 30,000 20,508 9,492) Weather Proofing( RecBldg) 15,000 15,000 2, 120 12,880) Boiler( RecBldg) 1 1 1) Countertops/Doors( Tax) 1 25,470 15,933 9,537) Sink Hole Reconstruction( RecBldg) 1 1 1) Roof Repairs( Garage) 1 1 1) Bath/Breakroom Remodel( Garage) 1 1 1) HOT Fairgrounds Capital Improvements 100,000 100,000 9,137 90,883) Air Handler( Archives) 1 1 1) Pneumatic Controls Upgrade( Archives) 1 1 1) RTU Replacements( Jail) 1 1 1) Seg Gym Skylights( Jail) 14,000 14,000 8,548 5,452) Lock Replacements( Jail) 50,000 34,132 19, 148 14,984) Fire Door/Panel Install( Jan) 15,000 15,000 15,000) WatarwaylRepevement( Jail) 1 1 1) Glass Blocks/ Metail Plates( Jail) 20,000 35,888 30,293 5,575) Shower Wall Replace( Jail) 18,000 18,000 13,900 4, 100) Sink Valve Replace( Jail) 18,000 16,000 12,922 3,078) Jail Shower Repairs( Jail) 70,000 85,481 77,082 8,379) ADA Modifications 1 1 1) Kitchen Celdng( Jail) 11, 080 11, 080) Grinder( Jail) 11, 822 11, 432 390) HVAC Unit( JH Center) 16,000 16,000) Building-Cap Improvements-NOC 100,000 104,500 104,500 Contingencies 1, 317,961 1, 261, 451 1, 281, 451) Total Expenditures 1, 810,971 1, 838,793 337,110 1, 501, 883)
Excess( Deficiency) of Revenue over Expenditures 1, 742, 117) 1, 769,939) 278,901) 1, 493,038
Other Financing Sources( Uses): Transfers Out 500,000) 500,000) 500,000) Total Other Financing Sources 500,000) 500,000) 500,000)
Net Change in Fund Balance 2,242, 117) 2,269,939) 776,901) 1, 493,038
2,828,487 401, 001 Fund Balance at Beginning of Year 2,427,488 2,427,488
1, 894,039 Fund Balance at End of Year 185, 349 $ 157,527 $ 2,051, 588 $
136 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Alcohol and Drug Court Program Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 38,500 $ 38,500 $ 39,779 $ 1, 279 Total Revenues 38,500 38,500 39,779 1, 279
Expenditures: Public Safety: Part-time Pay 15,000 15,000 2,260 12,740) FICA Taxes 930 930 140 790) Medicare Taxes 218 218 33 185) Retirement 2,445 2,445 357 2,088) Workers Compensation 200 200 38 162) Unemployment Insurance 30 30 4 26) Supplies 4,000 4,000 197 3,803) Other Services and Charges 2, 100 2, 100 383 1, 737) Professional Services 2, 000 2,000 2,000) Drug and Alcohol Education 22,000 22,000 7,550 14,450) Professional Development 3,000 3,000 3,000) Capital Outlay 1 1 1) Contingencies 93,576 93,578 93,576) Total Expenditures 145, 500 145,500 10,942 134,558)
Net Change In Fund Balance 107, 000) 107,000) 28,837 135,837
Fund Balance at Beginning of Year 107, 000 107,000 130,940 23,940
Fund Balance at End of Year 159,777 $ 159,777
137 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Child Abuse Prevention Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 4,000 $ 4,000 $ 4, 118 $ 116 Total Revenues 4,000 4,000 4, 116 116
Expenditures: General Government: Supplies 1 1 1) Other Services and Charges 1 1 1) Capital Outlay 1 1 1) Contingencies 28, 197 26, 197 26, 197) Total Expenditures 26,200 28,200 26,200)
Excess( Deficiency) of Revenue over Expenditures 22,200) 22,200) 4,116 26,318
Net Change In Fund Balance 22,200) 22,200) 4,116 26,316
Fund Balance at Beginning of Year 22,200 22,200 21, 325 875)
Fund Balance at End of Year 25,441 $ 25,441
138 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
County and District Court Technology Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 8,300 $ 8,300 $ 9,216 $ 918 Total Revenues 8,300 8,300 9,216 916
Expenditures: General Government: Supplies 1 1 1) Other Services and Charges 1 1 1) Capital Outlay 1 1 1) Contingencies 32,859 32,859 32,859) Judical: Supplies 1 1 1) Other Services and Charges 1 1 1) Capital Outlay 1 1 1) Total Expenditures 32,885 32,885 32,865)
Net Change in Fund Balance 24,585) 24,565) 9,216 33,781
Fund Balance at Beginning of Year 24,585 24,565 24,588 23
Fund Balance at End of Year 33,804 $ 33,804
139 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
County Clerk Records Managment Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 209,600 $ 209,600 $ 381, 367 $ 151, 767 Total Revenues 209,600 209,600 361, 367 151, 787
Expenditures: General Government Pan-time Pay 1 1 1) Supplies 35,000 33,339 32,873 486) Other Services and Charges 1 1 1) Repair and Maintenance 3,250 4,000 605 3,395) Maintenance Contracts-Tangible 56,000 1, 500 54,500) Equipment Rentals 7, 150 20,000 18,013 1, 987) Microfilm Processing 17,000 16,900 15,600 1, 300) Software Support and Maintenance 156,000 156,000 150,521 5,479) Conservation/ Restoration of Records 25,000 12,000 9,495 2,505) Capital Outlay 1 73,000 66,694 6,306) Contingencies 131, 522 3,684 3,884) Total Expenditures 374,925 374,925 295,301 79,624)
Net Change in Fund Balance 165,325) 165,325) 86,066 231, 391
Fund Balance at Beginning of Year 165,325 165,325 198,387 33,062
Fund Balance at End of Year 264,453 $ 264,453
140 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes on Fund Balance- Budget( GAAP Basis) and Actual
Courthouse Security Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 106,000 $ 106,000 $ 102,291 $ 3,709) Total Revenues 106,000 106,000 102,291 3,709)
Expenditures- Public Safety: Part-time Pay 60,000 60,000 27,491 32,509) FICA Taxes 3,720 3,720 1, 691 2,029) Medicare Taxes 870 870 395 475) Retirement 9,780 9,780 4,065 5,715) Workers Compensation 2,394 2, 394 757 1, 637) Unemployment Insurance 120 120 50 70) Repair and Maintenance 9,200 9,200 2,923 8,277) Capital Outlay 1 1 1) Contingencies 19,915 19,915 19,915) Total Expenditures 106,000 106,000 37,372 68,628)
Net Change in Fund Balance 64,919 84,919
Fund Balance at Beginning of Year 90,053 90,053
Fund Balance at End of Year 154 972 $ 154,972
141 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Court-Initiated Guardianship Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services S 14,700 $ 14,700 Total Revenues 14,700 14,700
Net Change in Fund Balance 14,700 14,700
Fund Balance at Beginning of Year
Fund Balance at End of Year 14,700 S 14 700
142 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Court Records Preservation Fund
Year Ended September 30, 2014
Vanance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 31, 500 $ 31, 500 $ 33,247 $ 1, 747 Total Revenues 31, 500 31, 500 33,247 1, 747
Expenditures: Judicial: Regular Deputies 11, 760 11, 760 9,380 2,400) Longevity Pay 120 120 14 108) FICA Taxes 730 730 477 253) Medicare Taxes 171 171 111 60) Retirement 1, 650 1, 850 1, 382 268) Group Life Insurance Premiums 5 5 3 2) Group Health Insurance Premiums 2232 2,232 2,232 Workers Compensation 41 41 38 3) Unemployment Insurance 24 24 17 7) Supplies 2,500 5, 127 5, 105 22) Software Licensing 1 618 592 24) Replication of Records 1 1 1) Conservation/ Restoration of Records 1 1 1) Capital Outlay 1 1 1) Contingencies 38,263 33,021 33,021) Total Expenditures 55,500 55,500 19,331 38, 169)
Net Change in Fund Balance 24,000) 24,000) 13,916 37,918
Fund Balance at Beginning of Year 24,000 24,000 30,678 8,878
Fund Balance at End of Year 44,594 $ 44,594
143 IMCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Court Reporter Service Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 54,000 $ 54,000 $ 50,623 $ 3,377) Total Revenues 54,000 54,000 50,623 3,377)
Expenditures: General Government Court Reporter-General 5,000 5,000 5,000) Contingencies 285 285 285) Judicial: Supplies 4,785 4,765 308 4,457) Court Reporter-General 42,500 42, 500 26,054 16,448) Capital Outlay 5,000 5,000 5,000) Total Expenditures 57,550 57,550 26,362 10,000)
Net Change in Fund Balance 3,550) 3,550) 24,261 27,811
Fund Balance at Beginning of Year 3,550 3,550 28, 132 22,582
Fund Balance at End of Year 50,393 $ 50,393
144 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Dispute Resolution Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 54,000 $ 54,000 $ 50,631 $ 3,369) Total Revenues 54,000 54,000 50,631 3,369)
Expenditures: Judicial: Dispute Resolution Services 54,000 54,000 51, 081 2,919) Total Expenditures 54,000 54,000 51, 081 2,919)
Net Change in Fund Balance 450) 450)
Fund Balance at Beginning of Year 450 450
Fund Balance at End of Year
145 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
District Attorney Pretrial Intervention Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 90,405 $ 90,405 Total Revenues 90,405 90,405
Expenditures: General Government Salary Supplements 20,000 20,000) Supplies 20,000 588 19,414) Other Services and Charges 10,000 10,000) Capital Outlay 10,000 10,000) Total Expenditures 80,000 588 59,414)
Net Change in Fund Balance 60,000) 89,819 149,819
Fund Balance at Beginning of Year 60,000 28,285 33,715)
Fund Balance at End of Year 116, 104 $ 118, 104
146 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes In Fund Balance- Budget( GAAP Basis) and Actual
Distract Cleric Errors and Omissions Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 2,500 $ 2,500 $ 2,548 $ 48 Total Revenues 2,500 2,500 2, 548 48
Expenditures: Judicial: Damages, Claims, Judgements 103,750 103,750 103,750) Total Expenditures 103,750 103,750 103,750)
Net Change in Fund Balance 101, 250) 101, 250) 2, 548 103,798
Fund Balance at Beginning of Year 101, 250 101, 250 101, 484 234
Fund Balance at End of Year 104,032 $ 104,032
147 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes In Fund Balance- Budget( GAAP Basis) and Actual
District Clerk Records Managment Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 19,000 $ 19,000 $ 19,324 $ 324 Total Revenues 19,000 19,000 19,324 324
Expenditures: Judicial: Supplies 1 1 1) Capital Outlay 50,000 50,000 6,548 43,454) Contlngencies 22,845 22,845 22,845) Total Expenditures 72,846 72,846 6,546 66,300)
Net Change in Fund Balance 53,846) 53,848) 12, 778 66,624
Fund Balance at Beginning of Year 53,846 53,846 44, 167 9,679)
Fund Balance at End of Year 56,945 $ 56,945
148 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes In Fund Balance- Budget( GAAP Basis) and Actual
District Court Records Technology Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 26,000 $ 26,000 $ 24,820 $ _ ( 1, 380) Total Revenues 28,000 26,000 24,620 1, 380)
Expenditures: Judicial: Regular Deputies 17,640 17,640 14,040 3,600) Longevity Pay 48 48 21 27) FICA Taxes 1, 094 1, 094 715 379) Medicare Taxes 256 256 167 89) Retirement 2,475 2,475 2,073 402) Group Life Insurance Premiums 7 7 5 2) Group Health Insurance Premiums 2,842 2,842 2,842 Workers Compensation 41 41 38 3) Unemployment Insurance 35 35 26 9) Supplies 1 1 1) Software Licensing 1 1 1) Replication of Records 18,000 16,000 11, 045 4,955) Capital Outlay 1 1 1) Contingencies 11, 409 11, 409 11, 409) Total Expenditures 51, 850 51, 850 30,972 20,878)
Net Change in Fund Balance 25,850) 25,850) 8,352) 19,498
Fund Balance at Beginning of Year 25,850 25,850 26,419 569
Fund Balance at End of Year 20,067 $ 20,067 a
149 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Family Protection Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 4,000 $ 4,000 $ 4,165 $ 165 Total Revenues 4,000 4,000 4,165 165
Expenditures: Welfare: Supplies 1 1 1) Other Services and Charges 10, 000 10,000 10,000 Capital Outlay 1 1 Contingencies 13,663 13,663 13,663) Total Expenditures 23,665 23,665 10,000 13,665)
Net Change in Fund Balance 19,665) 19,665) 5, 835) 13,830
Fund Balance at Beginning of Year 19,665 19,665 19,745 80
Fund Balance at End of Year 13, 910 $ 13,910
150 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Farm-to-Market I Flood Control Fund
Year Ended September 30, 2014
Variance with Final Budget Budget Over
Original Final Actual under) Revenues: Taxes 41, 000 $ 41, 000 $ 46,028 $ 5,028 Miscellaneous- Investment Income 2,248 2,248
Total Revenues 41, 000 41, 000 48,276 7,278
Expenditures: Public Transportation: Base Materials 48,247 48,247 48,247 Road Construction Matenals 344,002 344,002 342,838 1, 164) Total Public Transportation 392,249 392,249 391, 085 1, 164)
Net Change in Fund Balance 351, 249) 351, 249) 342,809) 8,440
Fund Balance at Beginning of Year 351, 249 351, 249 794,920 443,671
Fund Balance at End of Year 452,111 $ 452, 111
I
151 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Jury Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under)
Other Finanang Sources( Uses): Transfers Out 56,648 56,648 Total Other Finanacing Sources( Uses) 56,648 56,648
Net Change in Fund Balance 56,648) 58,648)
Fund Balance at Beginning of Year 56,648 56,848
Fund Balance at End of Year
152 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Justice Court Building Security Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 7,700 $ 7,700 $ 8, 160 $ 460 Total Revenues 7,700 7,700 8, 160 460
Expenditures: General Government: Contingencies 77,815 77,815 77,815) Judicial: Supplies 6 6 6) Other Services and Charges 6 8 6) Capital Outlay 6 6 6) Total Expenditures 77,833 77,833 77,833)
Net Change in Fund Balance 70, 133) 70, 133) 8, 160 78,293
Fund Balance at Beginning of Year 70,133 70, 133 63,456 6,677)
Fund Balance at End of Year 71, 618 $ 71, 618
153 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Justice Technology Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Fines and Forfeits 32,000 $ 32,000 $ 33,819 $ 1, 819 Total Revenues 32,000 32,000 33,819 1, 819
Expenditures: General Government: Contingencies 282,699 271, 260 271, 260) Judicial: Supplies 1, 291 4,730 2,931 1, 799) Other Services and Charges 28,000 36,000 36,000 Professional Development 2 2 Capital Outlay 8 8 8) Total Expenditures 312,000 312,000 38,931 273,069)
Net Change in Fund Balance 280,000) 280,000) 5, 112) 274,888
Fund Balance at Beginning of Year 280,000 280,000 279,863 137)
Fund Balance at End of Year 274,751 $ 274,751
154 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Juvenile Delinquency Prevention Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 150 $ 150 Total Revenues 150 150
Expenditures: General Government: Supplies 2 2 2) Other Services and Charges 2 2 2) Capital Outlay 2 2 2) Contingencies 864 864 884) Total Expenditures 870 870 870)
Net Change in Fund Balance 870) 870) 150 1, 020
Fund Balance at Beginning of Year 870 870 1, 020 150
Fund Balance at End of Year 1, 170 $ 1, 170 4 4 t
155 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Law Library Fund
Year Ended September 30, 2014
Variance with Budget Final Budget Original Final Actual Over( Under) Revenues: Charges for Services 130,000 $ 130,000 $ 122,887 $ 7,313) Miscellaneous 138 138 Total Revenues 130,000 130,000 122,825 7, 175)
Expenditures: General Government: Regular Assistants 1, 500 1, 500 1, 430 70) FICA Taxes 96 96 81 15) Medicare Taxes 22 22 19 3) Retirement 210 210 208 2) Workers Compensation 15 15 4 11) Unemployment Insurance 5 5 2 3) Supplies 14,670 14,670 14,670) Legal Reference Materials 65,000 68,500 68, 075 425) Internet Services 5,000 5,000 3,893 1, 107) Other Services and Charges 675 875 488 207) Capital Outlay 1 1 1) Contingencies 269,427 262,523 262,523) Judicial: Legal Reference Materials 63,379 68,783 31, 368 35,417) Total Expenditures 420,000 420,000 105,548 314,454)
Net Change in Fund Balance 290,000) 290,000) 17,279 307,279
Fund Balance at Beginning of Year 290,000 290,000 330,116 40, 116
Fund Balance at End of Year 347,395 $ 347,395
156 MCLENNAN COUNTY, TEXAS
Schedule of Revenues, Expenditures and Changes in Fund Balance- Budget( GAAP Basis) and Actual
Records Management Fund
Year Ended September 30, 2014
Variance with Final Budget Budget positive Original Final Actual Over( Under) Revenues: Charges for Services 90,000 $ 90,000 $ 97,274 $ 7,274 Miscellaneous 5,000 5,000 5,500 500 Total Revenues 95,000 95,000 102,774 7,774
Expenditures: General Government: Supplies 19,656 9,651 6,799 2,852) Motor Vehicle Operating 650 1, 112 1, 076 36) Other Services and Charges 120 120 15 105) Professional Services 23,000 23,000 18,790 4,210) Repair and Maintenance 2,100 2, 343 2,343 Software Licensing 6,197 6,197 4,087 2,110) Capital Outlay 1 19, 301 17,718 1, 583) Contingencies 10,000 Total Expenditures 81, 724 61, 724 50,828 10,896)
Net Change in Fund Balance 33,276 33,276 51, 946 18,670
Fund Balance at Beginning of Year 11, 980 11, 980 74,669 62,689
Fund Balance at End of Year 45,256 $ 45,256 $ 126,615 $ 81, 359
157 McLENNAN COUNTY, TEXAS
Agency Funds— Purpose of Funds
Agency funds are used to account for assets held by a government as an agent for individuals, private organizations, and/or other governments. The agency funds used by the County are listed below.
Adult Probation Department Fund This is a departmental fund used by the Adult Probation Department to account for collections from probationers for fines, probation fees, court costs, probationer support and restitution. All such collections are subsequently remitted to the appropriate individual or County official.
Cafeteria Plan Fund Funds withheld through payroll belonging to employees are accounted for in this fund until such time as they are reimbursed to the employees for qualifying medical and/or childcare expenses.
County Clerk Court Reaistry Fund County Clerk Court Registry funds are required to be preserved until such time as they may be distributed in accordance with court orders issued by a court of competent jurisdiction. In some instances, the funds are invested in savings accounts and time deposits for the benefit of the litigants as directed by the Court.
County Sheriff Inmate Deposit Fund Funds belonging to jail inmates are accounted for in this fund until such time as they are paid out on behalfofthe inmates or returned to the inmates upon discharge.
County Tax Assessor Collector Automobile Fund Collections by the County Tax Assessor Collector are initially accounted for in the Automobile Fund. All such collections are subsequently remitted to the appropriate State or County entities.
County Tax Assessor Collector Vehicle Inventory Tax Fund Vehicle dealers make escrow payments of estimated vehicle inventory tax to this fund each month based on their sales for the month. The escrow accounts are closed out each December 31 and remitted to the appropriate taxing entities. Interest earned on this fund is under the control of the Tax Assessor Collector to defray administrative costs of collection and assessment, and is transferred to the Tax Office Administration Fund, a Special Revenue Fund.
County Tax Assessor Collector Ad Valorem Tax Fund The ad valorem tax collections by the County Tax Assessor Collector are initially accounted for in the Ad Valorem Tax Fund. All such collections are subsequently remitted to the appropriate State, County and other taxing entities.
CSCD Employee Dishonesty Recovery Fund The CSCD Employee Dishonesty Recovery Fund was created to account for the proceeds of restitution and fidelity bond monies collected related to employee embezzlement. These funds are being held pending final disposition.
District Attorney Seizure Fund The District Attorney Seizure Fund was established to account for cash seized in criminal cases. The funds are held until their disposition by court order.
District Clerk Court Reaistry Fund District Clerk Court Registry funds are required to be preserved until such time as they may be distributed in accordance with court orders issued by a court of competent jurisdiction. In some instances, the funds are invested in savings accounts and time deposits for the benefit of the litigants as directed by the Court.
158 f
McLENNAN COUNTY, TEXAS
Agency Funds— Purpose of Funds
Drug Task Force Seizure Fund The Drug Task Force Seizure Fund was established to account for cash seized in criminal drug-related cases. The funds are held in this fund until their disposition by court order.
Fee Officers Fee Fund The Fee Officers Fee Fund was established to account for the fee receipts and disbursements of elected County officials. Each fee officer may at any time have cash, bank checking accounts and time deposits which are in an agency status pending remittance of appropriate revenue amounts to the County Treasurer, or pending statutory or court-ordered remittances to entities other than the County. Separate funds are maintained in the county accounting records for the fee receipts and disbursements of each fee officer. For the purposes of this report, however, all such funds are considered to comprise a single Fee Officers Fee Fund.
General Sales Tax Fund State General Sales Tax collections are accounted for in this fund until such time as remittances are made to the appropriate agencies.
Juvenile Probation Department Fund The Juvenile Probation Department Fund was established to account for the receipts and disbursements of court ordered restitution collected from juveniles and remitted to the victims of crime, as per court order.
State Fees and Tax on Fines Fund Statutory collections for fines and fees are accounted for in this fund pending quarterly transmittal to the State Comptroller.
i
159 MCLENNAN COUNTY, TEXAS CombiNng Statement of Changes In Assets and Uabitlties All Agency Funds For the Year Ended September 30, 2014
r
Balance Balance Desaiption 9/30/2013 Additions Deductions 9/30/2014
ADULT PROBATION DEPARTMENTjim
MEM Cash and Investments 182,300 $ 4,984, 169 $ 4,987,855 $ 178,614 Total Assets 182,300 $ 4,9841169, $ 4,987,855 $ 178,614
Liakililin Due to Other Governments 440 $ 1, 495 $ 1, 630 $ 305 Due to Others 181, 860 4,982,874 4,988,225 178,309 Total Liabilities 182,300 4984,189, ,$ 4,987155 $ 178,614 n$
CAFETERIA PLAN FUND
WO Cash and Investments 12,884 $ 129,218 $ 132,385 $ 9,517 Total Assets 12,664 $ 129,218 $ 132,385 $ 9,517
Uab111We Due to Others 12,684 $ 129,218 $ 132,385 $ 9,517 Total Liabilities 12, 684 $ 129,218 $ 132365 $ 9,517
COUNTY CLERK COURT REGISTRY FUND
alill Cash and Investments 3, 340,805 $ 4,370,944 $ 4,036,952 $ 3,874,797 Total Assets 3, 340,805 $ 4,370,944^ $ 4,036,952, $ 3,674,797
Due to Others 3,340,805 $ 4,370,944 $ 4,036,952 $ 3,874,797 Total Liabilities 3,340,805 $ 4,370944 $ 4, 36,952 ,$ 3,874,797
COUNTY SHERIFF INMATE DEPOSIT FUND
Cash and Investments 94,882 $ 1, 729,993 $ 1, 714,444 $ 110,23 1 Total Assets 94,682 $ 1, 729,993 $ 1, 714,444 $ 110,231
JJabllItIes Due to Others 94,682 $ 1, 729,993 $ 1, 714,444 $ 110,231 Total Liabilities 94,882 $ 1, 729,993 `$ 1, 714,444 ,$ 110,231
QQUNTY TAX A88E8SOR COLLECTOR AUTOMOBILE FUND
Cash and Investments 403,830 $ 81664,541 $ 61, 846 550 $ 221, 821 Total Assets 403,830 $ 81, 8841541 $ 61, 84 550 $ 221, 821
Due to Other Governments 392,884 $ 60.630,582 $ 60.814105 $ 209,381 Due to Others 10,946 1, 033,959 1, 032 445 12,460 Total Liabilities 403,830, $ 61, 664,541 ,$ 61846 550, .$_ 221, 821 ,
continued
160 MCLENNAN COUNTY, TEXAS continued Combining Statement of Changes In Assets and Liabilities All Agency Funds For the Year Ended September 30, 2014
Balance Balance Desaiptlon 9/30/2013 Additions Deductions 9/30/2014 COUNTY TAX ASSESSOR COLLECTOR VEHICLE INVENTORY TAX FUND
AMA Cash and Investments 988,984 $ 1, 743,607 $ 1, 584,658 $ 1, 145.933 Total Assets 988,984 $ 1, 743,807 $ 1, 584,858 $ 1, 145,933
LIMBO Due to Others 986,984 $ 1, 743,807 $ 1, 584,858 $ 1, 146,933 Total Liabilities 986,984 $ 1, 743,607 $ 1 584,658 $ 1, 145,933
COUNTY TAX ASSESSOR COLLECTOR AD VALOREM TAX FUNli
AIM Cash and Investments 257,824 $ 21, 487,277 $ 21, 470,828 $ 264,476 Total Assets 257,82 $ 21, 487,277 $ 21, 40,828 $ 254,475
Due to Other Governments 132,450 $ 17,988,759 $ 18,007.834 $ 113,375 Due to Others 125,374 3,478,518 3,482,792 141, 100 Total Liabilities 257,824 21 487, 21 470,828^ $ 254,475 0$ 277 $
CSCD EMPLOYEE DISHONESTY RECOVERY FUND
Ate Cash and Investments 187, 118 $ 632 $ 632 $ 167, 116 Total Assets 18711' ,$ 632 $ 832 $ 187, 118
Maalitlea Due to Others 167, 118 $ 832 $ 832 $ 187, 118 Total Liabilities 187, 116 8 832 $ 832 $ 187118
DISTRICT ATTORNEY SEIZURES FUND
MO Cash and Investments 153,315 $ 712,872 $ 681, 750 $ 204,437 Total Assets 153,315 $ 712,872^ $ 881, 750 $ 204437
LIMAN Due to Others 153,315 $ 712, 872 $ 881, 750 $ 204,437 Total Liabilities 153,315 $ 712,872 $ 6811750 $ 4437
DISTRICT CLERK COURT REGISTRY FUND
Attu Cash and Investments 2,339,590 $ 993,983 $ 1, 277,912 $ 2,055,841 Total Assets 2,339,590 $ 993,963 3 1, 277,912 $ 2,055841_ I LAMM Due to Others 2,339,590 $ 993,983 $ 1, 277,912 $ 2,055841 Total Liabilities 2,339,590 $_ 993,983 $ 1, 277,912 $ _ 2,055,041,
continued
161 MCLENNAN COUNTY, TEXAS continued Combining Statement of Changes In Assets and Uabditles All Agency Funds For the Year Ended September 30, 2014
Balance Balance Description 9130/2013 Additions Deductions 9/30/2014 PRUO TASK FORCE SEIZURE FUND
AIWA Cash and Investments 3,890 $ 1 $ 3,891 Total Assets 3,890 $ 1 $ 3,891
UPIInn Due to Others 3,890 $ 1 $ 3,891 Total Liabilities 3,890 $ 1 $ 3,891
FEE OFFICERS FEE FUND
AIMEM Cash and Investments 812,806 $ 20,717,720 $ 20,788,385 $ 744, 181 Total Assets 812,806 $ 20 717,720 ,$ _ 20,788,385 $ 744, 181
Due to Others S 812,808 $ 20,717,720 $ 20 788 365 $ 744, 181 Total Liabilities 812,808 $ 20 717,720, 4- 20 78,385 S 744, 181 i...
ERAL SALES TAX FUND
NE Cash and Investments 365 $ 8,758 $ 8,754 $ 2,389 Total Assets 385 $ 8,758 $ 8 754 `$ 2,389,
ICIOMM Due to Others 385 $ 8,758 $ 8,754 $ 2,389 Total Uabi6tles 385, $ 8,758 $ 8,754 ,$ _ 2389
IUVENILE PROBATION DEPARTMENT FUND
WM Cash and investments 2,576 $ 37,225 $ 37,880 $ 1, 921 Total Assets 2578 $ 37,225 37,880 $ 1, 921
J. 1abllittee Due to Others 2,578 $ 37,225 $ 37 880 $ 1, 921 Total Liabilities 2,578 $ 37,225 37,880 S 1, 921,
STATE FEES AND TAX ON FINES FUND
AMA Cash and Investments 8 398,002 $ 3,748,935 $ 3,705 014 $ 439,,923 Total Assets 398,002, .$ T,746,935, $ 370014 $ 439023
Mabll Due to Other Governments 398,002 $ 3,748,935 $ 3,705,014 $ 439,9223 Total Liabilities 398,002 $ _ 3,748,935 $ 3,705014 $ 439,923
continued
162 MCLENNAN COUNTY, TEXAS continued Combining Statement of Changes in Assets and Liabilities All Agency Funds For the Year Ended September 30, 2014
Balance Balance Description 9/30/2013 Additions Deductions 9/ 30/2014 TOTAL- ALL AGENCY FUNDS
MHO Cash and Investments 9,158,749 $ 122, 307,855 $ 122,249,757 $ 9,214,847 Total Assets 9, 158,749 $ 122, 307,855 , 1249,757 $ 9,214847,
Llablif 163 Ir k r,,, ! . r! 7 V i IllIthit,414.4,4. 164 I STATISTICAL SECTION McLENNAN COUNTY, TEXAS STATISTICAL SECTION This part of the County's Comprehensive Annual Financial Report presents detailed information to enhance the understanding of the information in the financial statements, note disclosures, and required supplementary information and what the data indicates about the County's overall financial health. Contents Page Financial Trends These schedules contain trend information to aid in understanding how the County's financial 166 performance and well-being have changed over time. Revenue Capacity These schedules contain information to aid in assessing the County's most significant local 177 revenue source— property tax. Debt Capacity These schedules present information to aid in assessing the County' s ability to issue additional 192 debt in the future. Demographic and Economic information These schedules offer demographic and economic indicators to aid in understanding the 198 environment within which the County's financial activities take place. Operating Information These schedules contain service and infrastructure data to aid in understanding how the 201 information in the County's financial report relates to the services the County provides and the activities it performs. 165 MCLENNAN COUNTY, TEXAS Net Position by Component Last Ten Fiscal Years accrual basis of accounting) Unaudited) 2005 2006 2007 2008 Governmental Activities: Net investment in capital assets 40,691, 733 $ 38,878,368 $ 36,068, 109 $ 36,965,521 Restricted 3,298, 142 7,417,897 7, 649,937 5,431, 865 Unrestricted 24, 129, 906 27, 931, 763 40,253, 187 48,052,831 Total governmental activities net position $ 68, 119,781 $ 74, 228,028 $ 83,971, 233 $ 90,450,217 Source: McLennan County Financial Records 166 1 Table I QQQ 2010 2011 2012 2.0 2014 27,440,541 $ 29, 135,069 $ 25,954, 771 $ 28, 111, 535 $ 29,363,825 $ 29,011, 534 16, 672,470 11, 361, 732 12, 680, 139 12, 594,499 23,764,573 23,273,221 41, 307,465 39,101, 051 38,546, 730 30,305,337 14, 332,926 19,524, 793 85,420,476 $ 79,597,852 $ 77, 181, 640 $ 71, 011, 371 $ 67,461, 324 $ 71, 809,548 167 I MCLENNAN COUNTY, TEXAS Changes In Net Position Last Ten Fiscal Years accrual basis of accounting) Unaudited) 2005 2006 2007 2008 Expenses Governmental Activities General Administration 14,908, 121 $ 14,435,895 $ 14,855,034 $ 15,808,261 Judicial 5,285,769 5,751, 910 6,227,910 6,689,017 Public Safety 30,992,140 32, 310, 783 33,214,912 34,683,158 Public Transportation 7,697,780 7,313,020 6,988,809 7,819,709 Health 4,482,532 4,629,481 5,266,641 6,061, 339 Welfare 2,883,475 3,038,068 3,283,753 3,607,159 Culture- Recreation 2,309,208 2, 791, 759 1, 400,841 2,032, 111 Conservation 204, 172 212,725 234,964 229,446 Economic Development and Assistance 290,208 959,154 616,903 1, 018,783 Interest and Fiscal Charges 2,387,571 2,297,051 2, 168,398 2,029,542 Total Expenses 71, 420,974 73,737,848 74,258, 165 79,958,523 Program Revenues Governmental Activities Charges for Services General Government 2,823,890 3,249,953 3,310,693 3,243,070 Judicial 4,409,914 3, 779,238 4,395,474 4,567,278 Public Safety 8,756,883 9,548,714 8,989,499 8,883,675 Other Functions 865,836 995,049 703,067 683,445 Operating Grants and Contributions 7,739,254 6,882, 132 5,388,998 7,613,051 Capital Grants and Contributions 267,488 1, 677,870 1, 458,719 356,397 Total Program Revenues 24,663,263 26, 130,956 24,224,450 25,328,916 y Net( Expense) Revenue 48,757,711) ( 47,606,890), ( 50,033,715) , ( 54,831, 607), General Revenues and Other Changes in Net Position Governmental Activities Taxes Property Taxes 34,379, 131 37,573,209 39,671, 579 43,482,285 Other Taxes 12, 785,221 13,766,423 14,285,859 15,487, 345 Investment Earnings 1, 048,487 2,381, 848 2,983,877 1, 950,448 Gain( loss) on Sale of Capital Assets 20,471) 1, 118,584 Miscellaneous 105, 043 34, 130 71, 784 210,513 Total 48, 317,862 53,715,137 58, 111, 663 81, 110,591 Changes In Net Position S 1, 560, 151 $ 6, 108,247 $ 8,077,948 $ 8,478,984 Source: McLennan County Financial Records I 168 Table II 2009 2010 2011 2012 2013 2014 17,245,222 $ 18,007, 770 $ 18,620,842 $ 18, 895,905 $ 19,675,879 $ 22,084,688 7,248,749 7,417,422 7,485,839 7,742,911 7,733, 304 6,628,252 39, 168,947 42, 138,549 50,595,444 58,890,570 59,292,799 83,973,200 8,585,342 7,778,514 8,273, 879 8,982,384 9,205,139 9,281, 312 6,409,230 6,911, 882 7, 537, 703 13,789,085 7, 592, 352 4,207,493 3,576,412 3,673,448 3,976, 168 4,388,526 4,908, 110 5,815,128 1, 504,867 1, 495,216 1, 554,300 1, 538, 148 1, 558,684 847,142 283,812 302, 347 297,797 332,517 324,771 245,475 521, 608 1, 491, 817 1, 150,231 2,294, 597 398, 838 456,962 4,032,729 4,892, 990 4,959, 103 4,430,272 4,228, 198 4,025,599 88,536,916 94, 109,753 104,451, 104 121, 242,893 114,918,054 117,545,229 3, 184,407 8,755,330 8,747,099 13,340,768 7, 359,796 8,001, 687 4,819,355 3,325,698 4,159, 152 4,250,203 3,232,011 4,667,788 8,979,005 10,639,237 18,781, 325 22,673,110 23,062,371 25,701, 680 443,776 371, 118 548,860 691, 170 722,457 555,874 5,498,389 4,647,558 6,799,208 6,698,331 6,255,887 6,829,803 1, 104,671 918,841 1, 198,595 71, 850 78,714 24,009,803 665570 38,232,239 47,651, 582 40,704,172 45,83-3,526 t, 4 , - - l 64,527,313) 87,453,97) ( 66,218,865), ( 73,591, 311) ( 74;213,882) ( 71, 711, 703), 48,382,793 47, 789,281 49,831, 517 52,061, 578 55,564,880 81, 260,891 14,954,358 13, 152,710 13, 186,437 13,542,384 14,478,062 15,837,893 1, 148,987 1, 040, 389 688,659 378,774 311, 385 255,788 389,965 803) 49,287) 1, 106,310 82,032 102,396 150, 158 113,727 345,307 331, 998 227,478 419,762 63,006,261 82,095,264 63,802,653 67,421, 042 70,863,835 77,676,528 1, 5215052) $ ( 5,358,709) $ ` 2,416,212) $ ( 6,170,269) 35550,047) $ 5,964,825 o$ ( 169 1, 0 6,-,,,. .„.... , N',.. C ffiri 170 m o R N m m A w N 114 11.1.21 ill R o 1 N .: as R IV S Ell 0 O O r w R *. m .. ligPi 1 In ti Oa R N 1.o o k mad M 111 3 u I! R f 1 N M c' M ll M I 1 LL6 t 8 r._ 1 ,_ 171 MCLENNAN COUNTY, TEXAS Governmental Fund Balances Last Ten Fiscal Years unaudited) 2005 2006 2007 2008 General Fund: Reserved for Prepaids 305,649 $ 211, 578 $ 204,210 $ Nonspendable Unreserved 19,663,517 23,611, 104 27,411, 353 29, 870,304 Restricted for: Public Safety Committed For. Economic Development Unassigned Total General Fund 19, 969, 166 $ 23,822,682 27,615,563 297870,304 All Other Governmental Funds: Reserved for: Capital projects 683,083 $ 4,735,797 $ 4,366,068 $ 2,252,494 Debt Service 1, 795,381 1, 920,477 2,054,747 2,228,786 Education 55,302 57,590 60,440 62,078 Unreserved, reported in: Special Revenue Funds 14, 838,339 16, 586,260 17, 547,553 19,569,926 Capital Projects Funds 607,072 749,880 1, 214,204 933, 887 1 Nonspendable I Restricted for: I General Govemement Judicial Public Safety Public Transporation Welfare Capital projects Debt Service Committed for: Capial Projects Judicial Public Transporation Unassigned Total All Other Governmental Funds 17,979, 177 $ 24,050,004 $ 25,243,012 $ 25,047, 171 Source: McLennan County Financial Records GASB 54 was implemented in 2011. 172 Table IV 2009 2010 2011 2012 2013 2014 829,822 28,736,975 27, 145, 913 27,949 4,493 7,924,745 7, 104,269 8,208,670 9,277,544 22 700,077 16, 120,679 14,542, 215 20,827, 154 28,736,975 $ 27, 145,913 30,624,822 $ 23,224,948 227778,834 $ 30,939,013 4,065,611 $ 9,320,659 7, 160,883 54,593 54,429 19,063,412 18,550,287 3,268,413 4, 181, 989 932 600,933 1, 091, 977 1, 376,066 1, 654,498 1, 447,799 709,533 1, 118,932 1, 210,502 2,469,399 2,445,038 3,255,005 3, 843,845 108,080 403,057 7,089,447 6,295,254 30,865 25,665 19,745 13,910 2,828,467 7,714, 967 7,625, 710 7,782, 599 7, 959,714 3,921, 256 4, 315,410 121, 002 2,051, 566 416,355 367, 358 6,910,810 6,431, 863 11, 770) 211, 014) 64,232) 35,772,688 $ 29,947,588 $ 23,608,694 $ 23,415,611 $ 23,380,249 $ 22,965,989 173 MCLENNAN COUNTY, TEXAS Changes In Fund Balances, Governmental Funds Last Ten Fiscal Years Unaudited) 2005 2006 2007 2008 Revenues: Tams 44,851, 266 $ 48,871, 633 $ 51, 552,447 $ 58,359,250 Licenses and Permits 1, 786, 102 1, 820,253 1, 887,215 1, 913,187 Intergovernmental 8,493,880 8,512,786 5.907,990 7,529,708 Charges for Services 8,412,576 9, 169,759 9,299,340 10,031, 263 Fines and Forfeitures 2, 132,639 2,323,514 1, 870,289 1, 871, 241 Miscellaneous 6,482,995 8,357,361 8,705,285 7,004,436 Total Revenues 72, 159,458 79,055,308 79,222,568 84,709,085 Expenditures Current General Government 15,209,233 14, 118,613 14,456,603 15,368,379 Judicial 5,366, 157 5,516,560 5,993,688 6.446,573 Public Safety 29,782,974 30,989,699 31, 715,884 33,202,883 Public Transportation 6,828,980 6,275,772 6,651, 633 7, 177,322 Health 4,458,959 4,613, 184 5,235,375 6,005, 100 Welfare 2.849,378 3,002,493 3,262,859 3,595,216 Culture- Recreation 570,007 603,470 633,514 660,270 Conservation 200, 154 209,955 232,401 233,962 Economic Development and Assistance 290,206 959, 154 616,903 1, 018,783 Debt Service. Principal Retirement 3,525,089 3,665,635 3,982,713 4,337,593 Interest and Fiscal Charges 2,373,019 2,310,875 2,227,671 2,054,590 Capital Projects 2,284,006 1, 784,761 1, 896,997 2,947,063 Total Expenditures 73,738,162 74,048, 171 76,888,221 83,047,714 Excess( Deficiency) Revenues over Expenditures 1, 578,704) 5,007, 135 2,336,345 1, 861, 371 Other Financing Sources/Uses Transfers In 2,827,897 7,431, 894 3, 103,306 3,466,318 Transfers Out 2,827,897) ( 7,310,828) 3, 103,306) ( 3,466,318) Premium on Debt Issue Issuance of Refunding Bonds 2,422,266 Proceeds from Refunding Bonds Payment to Refunded Bond Agent 2,422,266) Sale of Capital Assets 19,743 112,927 1, 299,282 87,049 Proceeds of Lease Purchase Agreememt 451, 299 111, 838 1, 051, 495 116,845 Issuance of Notes Payable 935,529 321, 379 298,788 213,636 Issuance of General Obligation Bonds 4,250,000 Issuance of Revenue Bonds Issuance of Debt Original Issue Discount Total Other Financing Sources/ Uses 1, 408,571 4,917,208 2,849,545 397,530 Net Change in Fund Balances 9,924,343 $ 4,985,890 $ 2,058,901 Debt Service as a percentage of noncapital expenditures 8 88% 8.44% 8.64% = 8.42% Source: McLennan County Financial Records 174 Table V 2009 2010 2011 2012 2013 2014 58,498,187 $ 60,011, 671 $ 61, 979,009 $ 64,960,096 $ 69,562,618 $ 76,133,697 1, 990,933 2,001, 988 2,031, 610 2,100,914 2, 145,703 2,120,891 6,210,605 6,948,891 8,415,401 7,496, 194 7,090,702 6,656,026 9,770,566 13,673,785 25,212,776 28,339,619 29,060,381 33,943,794 2,251, 821 2,045,098 1, 832,035 1, 911, 203 2,165,147 1, 238, 137 6,218,473 5,871, 302 2,725,383 2,716,456 2,370,920 2,226,763 84,940,586 90,552,735 102, 196,214 107,524,482 112,395,471 122,319,308 17,693,742 16,947,450 17,336,335 17,805,065 17,955,812 21, 103,708 6,596,838 6,727,611 6,926,972 7, 144,816 7,227,500 6,078,636 36,754,437 40,461, 232 46,257,859 54,229,892 55,847,938 59,997,660 7,908,710 7,443,205 7, 106,349 8,233,340 8,126,900 8,516,802 6,269,271 6,736,717 7,473,464 7,530,747 7,503,520 4, 129,723 3,547,708 3,639,835 3,949,629 4,332,591 4,879,256 5,782,433 738,272 805,849 750,345 743,610 759,871 44,211 232,982 270,402 276,939 309,416 305, 165 226,484 521, 606 1, 491, 617 1, 150,231 2,294,597 398,838 456,962 4,437,441 4,247,504 4,878,092 4, 939,514 4,982,514 4,585,597 2,990,415 4,889,397 4,741, 295 4, 394,411 4,220,104 4, 101, 848 36,738,978 4,561, 517 4,163,985 2,227,440 1, 453,120 381, 385 124,430,402 98,222,338 104,809,495. 114, 185,439 113,460,538 115,405,229 39,489,816) ( 7,669,601) ( 2,613,281) ( 6,660,957) ( 1, 065,067) 6,914,079 3,553,999 6,616,775 8,071, 343 5,512,804 10,888,721 11, 054,251 3,553,999) ( 6,616,775) ( 8,071, 343) ( 7,512,804) ( 10,866,721) ( 11, 054,251) 278,793 177,331 499, 181 6,307,527 5,885,000 8,800,000 6,212,169) 6,062,517) 8,697,427) 218,355 116, 591 115,933 890,669 84,410 108,269 1, 558,022 136,850 49,015,000 620,998 1, 804,732) 49,082,002 253,441 217,209 932,000) 583,591 831, 840 9,592, 187 $ ( 7,416, 160) ,$ ( 2,396,072), $$ ( 7® $ ( 481, 476) $ 7,745,919 15.99% 10.64% 943% 8.44% 8.34% 7.67% 1 175 twk l, 176 r a) e e e e ae ae ae , e aR aR 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 o 0 0 0 0 0 H Hhi 00 00 00 8 8 00 0 00 00 I- C 0) 0) C) N F- 1• Cr) e) e'7 r) W ° . i i G li i i 3 , 3 A0 0 0 o 0 0 0 0 0 0 O 1A eN CO, eA co to ! ft ea . 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S. 75,673,316 3 0.4575% L-3 Communications 76,263, 750 2 0.4610% 30,334,672 10 0.2998% Coca-Cola Company 71, 733, 269 4 0.4336% 61, 435,490 5 0.6071% Allergen Inc. 62,045,624 5 0.3751% Inland Western Waco Central LP 53,760,400 6 0. 3250% Butt H E Grocery Co 50,708,928 8 0.3066% Union Pacific Railroad Co. 52,547,850 7 0.3177% Caterpillar Logistics 45,990,038 9 0. 2780% A H P LLC 45, 990,038 10 0.2780% Baylor University 173,029,827 1 1. 7098% Masterfood USA 86,425,360 3 0. 8540% Southwestern Bell Telephone Co. 73,296, 150 4 0.7243% Owens-Brockway Glass Services 37, 794,745 6 0.3735% Tyco Healthcare 39,774,350 7 0.3930% Richland Mall 38, 831, 491 8 0. 3837% Pilgrim's Pride Corporation 34,279,820 9 0.3387% 678,924,544 4. 1043% $ 680, 139,866 6.7208% Total Assessed Valuation $ 16, 541, 780,152 10, 119,983,820 The Tax Roll provides funds for the following Fiscal Year. Source: McLennan County Tax Assessor-Collector 190 Table X McLENNAN COUNTY, TEXAS Property Tax Levies and Collections Last Ten Fiscal Years Unaudited) Current Percent Fiscal Total Tax of Levy Year Tax Levy Collections Collected 2005 35,047,055 33,409,321 95.33% 2006 37,993,593 36,878,049 97.06% 2007 40,322,975 39, 184,618 97. 18% 2008 44,027,709 42,941, 073 97.53% 2009 47,547,908 46,815,670 98.46% 2010 46, 339,667 45,320, 194 97.80% 2011 47,702, 573 46,734,210 97.97% 2012 50,223,877 49,324,870 98.21% 2013 53,633, 113 52, 854,054 98.55% 2014 61, 764, 543 60,882,941 98.57% Source: McLennan County Financial Records 191 1 X 1• .- co co P r- CO 1. co O N CO CO 3 N N r X C') N N W hi • a41 C.) CO 0 CO CO 4) N 1- 0 CO CO CO 0 ( 5 4) E g g8 as N N M Lo COao 19 F CO CO 0 0 Q sr COO au co N CO S. N 0) O r) u) r) 1• 8 oo sr o a N m g co rn m O N N N O C7 cp7 OD a F2 0 1 4 § P m g 0) OOf Of a p_{{ ^ 0 1g 41 ui m li t0 l s a) r' M Z C 3 I U , O O C c0O 0 C 0 co co M OD O 0000 7 ~ ' l) co Z O ! 0) v in O O O '- ' cA c0 , lai J O C co 0p O a CO 0 8 as m ( to N aza a. azo 0 d H Q m 0 0 0 0 0 0 8 my u; ui u; 6 o co °'ce O O N CO F FOp 1Y sr sr Q sr C VC Cco LL g 8 j C C O O 0 0 0 0 O 0 0 y 0 o_ 0 6 6 ui O ui u) 0 E C cp N U C CO 4 N CO C N m a a$ r) 5 cc ch 0 a of 0 QS 7 sr sr s! 0) C') F) N N N 4- E c O Q C V J V cA TI 1• CO 0) 0 — N cr) sr O O O O O — g a ' r 7 _ SR os N N N N N N N N N N V g 192 tpc10• IN• e0+) f0. 00)_ 10• X co 0) k co k N k co II 2 - B I-. gaa. m 0 z 0 2 er CO V' 0) N- K sr 13 w i g co 2 k k A' 3 k / v n n 2 o d 6 6 a 6 a d d 6 a 8 > 2 @ Col n er C0 CO a m 14 N X g Z4 c CD i 1 2 k CD N 0 • 03 CO_ k a co A sr co N- i 0 (U) $ $ COO 0 s e at 8 U) F S U p a o _ s U) N- f 2 g o g N U) N N 0) G U $ o N N- CD I 2 2 2 a o o m r- @ r N i 8 c 0 0 0 0 0 0 i 0 2 2 k 0 0 N CO 0 N CO Ps SP ' 0 2 N- N. N. m 2 P_ N N N. f 0) k ` CO 2 Si co .- C k CD ID N k c co I' 2 0) $ o c k to N n 0) Rs N o a v, ( C o c a 2 6 c co v A 2 N N N N N N N N N 01 wa 1 2 co o q o 0 ° — r• ..• g 2 N A N N N k k , k ir l 2 193 Table XIII McLENNAN COUNTY, TEXAS Computation of Direct and Overlapping Debt September 30, 2014 Unaudited) Percentage Net Debt Applicable Amount Outstanding to County Applicable Jurisdiction As of 1) 2) to County Overlapping Debt: County-Wide Taxina Entities: McLennan County College District 8/ 31/ 2014 73,605, 000 100% 73,605, 000 Special Districts: County-Line Special Districts: Aquilla-Hackberry Creek Conservation District 9/30/2014 25% McLennan and Hill Counties Tehuacana Creek Water Control and Improvement District No. 1 9/30/2014 99.46% McLennan and Hill Counties Tehuacana Creek Water Control and Improvement District- Benefit Tax 9/302014 79.87% Other Special Districts: Elm Creek Watershed Authority 9/ 302014 100% McLennan County Water Control and Improvement District No. 2 9/ 30/2014 100% Tax Increment District No. 1 9/ 30/2014 100% Tax Increment District No. 2 9/ 302014 100% Castlemen Creek 9/ 302014 100% Cities: Bellmead 9/30/2014 9, 150,000 100% 9,150,000 Beverly Hills 9/30/2014 100% Bruceville-Eddy 12/ 312014 100% Crawford 10/ 31/ 2014 1, 852, 000 100% 1, 852, 000 Ghoison 9/30/2014 100% Hewitt 9/30/2014 39,270,000 100% 39,270,000 Lacy-Lakeview 9/ 30/2014 3,905,000 100% 3,905,000 Lorena 9/30/2014 956,656 100% 956,656 Mart 9/30/2014 851, 680 100% 851, 680 McGregor 9/30/2014 8,398,990 100% 8, 398,990 Moody 9/30/2014 118,387 100% 118,387 Riesel 9/30/2014 671, 000 100% 671, 000 Robinson 9/302014 8,335,000 100% 8, 335,000 Waco 9/30/2014 86, 570,000 100% 86,570,000 West 9/30/2014 100% Woodway 9/30/2014 2,905, 000 100% 2, 905,000 continued) 194 continued) McLENNAN COUNTY, TEXAS Computation of Direct and Overlapping Debt September 30, 2014 Unaudited) Percentage Net Debt Applicable Amount Outstanding to County Applicable Jurisdiction As of 1) 2) to County School Districts: County-Line School Districts: Axtell Independent School District 8/ 31/ 2014 93% Bruceville-Eddy Independent School District 6/30/2014 6,960, 000 97.41% 6,779,736 China Spring Independent School District 6/30/2014 48,340,000 97.01% 44,954,434 Crawford Independent School District 8/31/ 2014 5,170, 180 96.64% 4,996,462 Lorena Independent School District 8/ 31/ 2014 32,618,952 97.98% 31, 960,049 Mart Independent School District 8/ 31/ 2014 2,325, 000 79.04% 1, 837,680 Moody Independent School District 8/31/ 2014 10,673,540 53. 77% 5,739, 182 Oglesby Independent School District 8/31/ 2014 340,000 7. 11% 24, 174 Riesel Independent School District 8/ 31/ 2014 26,073, 029 49.98% 13,031, 300 Robinson Independent School District 8/ 31/ 2014 8,278,797 98.51% 8, 155,443 Valley Mills Independent School District 8/ 31/ 2014 7,800,000 46. 38% 3,617,640 West Independent School District 8/ 31/ 2014 3,095,850 98.48% 3,048, 793 Other School Districts: Bosqueville Independent School District 6/30/2014 10,463,915 100% 10,483,915 Connally Independent School District 8/31/ 2014 19, 190, 000 100% 19, 190,000 Gholson Independent School District 8/31/ 2014 100% Hallsburg Independent School District 6/30/2014 2,363,452 100% 2,363,452 LaVega Independent School District 8/31/ 2014 41, 412,763 100% 41, 412, 763 McGregor Independent School District 8/ 31/ 2014 25,042, 514 100% 25,042, 514 Midway Independent School District 8/ 31/ 2014 133,422,229 100% 133,422,229 Waco Independent School District 8/ 31/ 2014 179,684,620 100% 179,684,620 Total Overlapping Debt: 772,313,079 Total Direct Debt: 9/ 30/2014 $ 67,003, 733 100% $ 67,003,733 Total Direct and Overlapping Debt: 839,316,812 1) Source- Except as otherwise indicated, the net debt information in this table was obtained by direct contact with individual jurisdictions without further verification. 2) Source- The portion of the debt of any jurisdiction which is considered to be applicable to McLennan County is determined by the ratio of the total assessed value of property of the jurisdiction located within McLennan County to the total assessed value of all property taxed by the entity. This information is obtained by direct contact with the various appraisal districts. 195 MCLENNAN COUNTY, TEXAS Legal Debt Margin Last Ten Fiscal Years in thousands of dollars) Unaudited) 2005 2006 2007 2008 Debt Limit( Article 3. Section 52 of the Texas Constitution Assessed Value of Real Property 7, 922,995 $ 8,710,431 $ 9,438,987 $ 10, 112,257 Debt Limit( 25% of the assessed value) 1, 980,749 2, 177,608 2,359,747 2,528,064 Legal Debt Margin 1, 980,749 $ 2, 177,608 $ 2,359,747 $ 2,528,064 Debt Limit( Under Texas General Lawsl Assessed Value of All Taxable Property $ 10, 119,984 $ 10, 829,902 $ 11, 623,772 $ 12,344,439 Debt Limit( 5% of the assessed value) 505,999 541, 495 581, 189 617,222 Total Net Debt Applicable to Limit 39,615 41, 230 37,985 34,491 Legal Debt Margin 466,384 $ 500,265 $ 543,204 $ 582,731 Source: McLennan County Financial Records As to bonds issued under Article 3, Section 52e of the Texas Constitution, counties" may issue bonds or otherwise lend its credit in any amount not to exceed one-fourth of the assessed valuation of the real property of such district or territory. Government Code 1301. 003(c) states" the total indebtedness of any county for the purpose provided in this chapter, shall not be increased by any issue of bonds to a sum exceeding five percent of its said taxable values. 196 Table XIV 2009 2010 2011 2012 2013 2014 11, 021, 761 $ 11, 550,239 $ 12,228,624 $ 13,049,064 $ 13,531, 793 $ 13,983, 537 2,755,440 2, 887,560 3,057, 156 3,262, 266 3,382,948 3,495,884 2,755,440 $ 2,887,560 $ 3,057, 156 $ 3,262,266 $ 3,382, 948 $ 3,495,884 13, 325,391 $ 13,928,493 $ 14,579,812 $ 15,503, 137 $ 16,240,899 $ 16,541, 780 666,270 696,425 728, 991 775, 157 812,045 827, 089 72,939 73,671 67,898 64,400 60,246 56,549 593,331 $ 622,754 $ 661, 093 $ 710, 757 $ 751, 799 $ 770,540 I 197 Table XV MCLENNAN COUNTY, TEXAS Demographic and Economic Statistics Last Ten Fiscal Years Unaudited) Personal Income Per Capita in thousands Personal School Median Unemployment Year Population of dollars) Income Enrollment Age Rate 1) 2) 2) 3) 4) 5) 2005 225,500 5,991, 480 26, 928 40, 835 32.4 4.7% 2006 224,668 6,385, 514 28,422 41, 066 4.8% 2007 226, 189 7, 014,000 30,265 41, 086 4.2% 2008 228, 123 7,323, 133 31, 410 41, 366 4.6% 2009 230,213 6,998, 191 29,845 41, 685 6.7% 2010 234,906 7,270,047 30,579 42,439 31. 3 7. 1% 2011 234,906 8,400,653 34,922 44,840 8.0% 2012 238,564 8,658,391 35,601 45,361 32.5 6.5% 2013 238, 707 8,858,069 36,213 46,434 32.9 6.5% 2014 241, 481 9, 771, 093 36,994 46,532 32.9 6. 1% Source: 1) The Texas Association of Counties' County Information Program 2) Perryman Group I 3) Texas Education Agency 4) The Texas Association of Counties' County Information Program( available only for selected years) 5) The Texas Association of Counties' County Information Program i 198 t z. 0 m c 5 c2 z z 0 1 c 3 z 3 z z < 3 3 a Y ta C 8 . 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C a W L O lil E_ O d W 0 0 f0 co W Z W W X . Z V) a.+ z Z i +++W u V *+ Z O C L H Q c H O O 7 CD L7 Z `~ u CC f11 Z Z Z H al W N . 0 a. V1 IJ1 c C W cc• to cc rQC a a a W a v Wa - u Q a 0 - W W O 0 0 z u z z ORDER APPROVING: AUTHORIZATION OF RED FLAG WARNING BURN BAN ORDER AND REVISED BURN BAN RULES RE: THE MCLENNAN COUNTY BURN BAN On this the 31 day of March, 2015, came on for consideration the matter Regarding the McLennan County Burn Ban: Authorization of Red Flag Warning Burn Ban Order and Revised Burn Ban Rules. After discussion, Commissioner Perry made a motion to approve L. 7. b. 2 and it seconded by Commissioner Jones. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Authorization be, and the same is hereby, approved unanimous vote. MCLENNAN COUNTY BURN BAN ORDER WHEREAS, Section 352.081 of the Texas Local Government Code provides in relevant part: b) On the request of the Commissioners Court of a county, the Texas Forest Service shall determine whether drought conditions exist in all or part of the county. The Texas Forest Service shall make available the measurement index guidelines that determine whether a particular area is in drought condition. Following a determination that drought conditions exist, the Texas Forest Service shall notify the county when drought conditions no longer exist. The Texas Forest Service may accept donations of equipment or funds as necessary to aid the Texas Forest Service in carrying out this section. c) The Commissioners Court of a county by order may prohibit or restrict outdoor burning in general or outdoor burning of a particular substance in all or part of the unincorporated area of the county if: 1) drought conditions have been determined to exist as provided by Subsection b); or 2) the Commissioners court makes a finding that circumstances present in all or part of the unincorporated area create a public safety hazard that would be exacerbated by outdoor burning; and WHEREAS, high winds create the threat of uncontrolled spread of fire weather of not drought conditions exist; and WHEREAS, high winds create a danger of fast-moving fires and unpredictable changes in the direction of fires which make fighting such fires more difficult and dangerous, and provide less time for persons in the fire' s path to get to safety; and WHEREAS, high winds can carry embers significant distances creating the danger of fires in areas beyond where the fire starts. NOW, THEREFORE, the COMMISSIONERS COURT ofMcLENNAN COUNTY, TEXAS: I. FINDS that during periods when unincorporated McLennan County or portions thereof are under a Red Flag Warning issued by the National Weather Service, there is created a public safety hazard that would be exacerbated by outdoor burning; and II. ORDERS that outdoor burning is BANNED in unincorporated areas of McLennan County during any period where McLennan County or any portion thereof is under a RED FLAG WARNING issued by the National Weather Service. III. This ban shall not apply to outdoor burning activities specified in Section 352.081( f) of the Texas Local Government Code. IV. This ban is effective for a period of 90 days from the date of this order. This ban may be extended or re- adopted by the Commissioners Court in the manner provided by law. V. If a burn ban is otherwise in effect based on drought or other conditions, the expiration of this order shall not affect that ban; nor shall the issuance of a Red Flag Warning be a pre- requisite for a burn ban based on drought or other conditions. VI. In accordance with Texas Local Government Code 352. 081( h), violation of the burn ban under this Order is an offense( misdemeanor) punishable by a fine not to exceed $ 500.00 ADOPTED upon motion duly made, seconded, and passed by unanimous vote this the 31" day of March. 2015, by the MCLENNAN COUNTY COMMISSIONERS COURT. Scott M. Felton, County Judge J. A. "Andy" Harwell, County Clerk by: S Kelly F 1lbright, D Burn Ban Rules Under the current burn ban no outdoor burning is permitted with the following exceptions: All outdoor fires, including fires contained in a container or semi-enclosure, such as a barrel or hopper. (It does not include grills, barbeques, or smokers which are used to cook food and are fully covered and attended). Open grills, barbeques or smokers are prohibited Welding: There is no exception for welders on Red Flag days Welding inside a welder' s tent (a k a welding hooch) is permitted, even on red flag days, because it is not considered " outdoors " May not weld, cut, grind, etc within 10 feet of combustibles A barrier, such as a tarp that is not ignited by the welding activity, may be used to shield sparks from grass and foliage to create a non- ignitable surface within a ten foot radius of the welding or related activity Must have a dedicated spotter on "fire-watch" during the activity; the spotter may not be given other work to do. Must have fire extinguishing equipment (garden hose, fire extinguisher, shovel, etc) readily available. Specifically this must include as a minimum* a) A 2A-20BC fire extinguisher, kept within 30 feet of any outdoor welding activity: AND b) An individual to serve as a" fire Monitor" during all welding activities with the monitor remaining on scene for a minimum of 30 minutes after cessation of any outdoor welding activity. This means it must be at the site of the activity, not on the truck, at the house, in the shop, etc The exercise of this exception does not relieve those engaged in the above activities from criminal or civil responsibilities as the result of a fire It is assumed that a fire that results from the above activity is a violation of this order The county bum ban only applies to unincorporated McLennan County. It does not apply to incorporated cities, the federal grasslands, or other publicly owned land. However, the federal grasslands have a total fire prohibition, and McLennan County Park only allows gas grills and camp stoves. Please let me know if you have any other question. Thanks for the help. Frank Patterson Emergency Management Coordinator Waco/McLennan County, Texas APPROVED BY COMMISSIONERS Fi THIS DAY OF,Qua_1_4 61 MI MAR 31 206 JA"ANDY HARWEI,Gountylagt McLennan County, Roe By_NE1,LY FU1113141GIfDEPUTY PUBLIC HEARING ON PROPOSED REGULATORY TRAFFIC SIGNS: RE: THE ESTABLISHMENT OF REGULATORY TRAFFIC SIGNS ON BODE ROAD AND FULLER HILL ROAD IN PRECINCT 3 On this the 31 day of March, 2015, came on for consideration the matter Regarding the Establishment of Regulatory Traffic Signs on Bode Road and Fuller Hill Road in Precinct 3: Public Hearing on Proposed Regulatory Traffic Signs. County Judge Scott M. Felton stated at this time we will go into a Public Hearing on the Proposed Regulatory Traffic Signs. He asked if there was anyone here to comment on the issue. Not hearing anyone, County Judge Scott M. Felton closed the Public Hearing. PUBLIC HEARING AND ACTION ON THE ESTABLISHMENT OF A REGULATORY TRAFFIC SIGNS ON BODE ROAD AND FULLER HILL ROAD PRECINCT 3 31st On this the day of March 2015 there came before the Commissioners Court the matter of holding a public hearing for the purpose of hearing from interested members of the public in connection with establishing regulatory traffic signs at the following intersections in Precinct 3. STOP Sign: On Bode Road( south approach) at the intersection with E Hilltop Drive STOP Sign: On Fuller Hill at the intersection with County Line South Road Upon conclusion of the public hearing, the Court reconvened in regular session and upon motion being made by Commissioner Jones seconded by Commissioner Perry and duly passed, said traffic regulation posting was approved and the erection of the appropriate signs was authorized. BY COMMISSIONERS COURT 2O THIS DAY OF FaEgt MAR 31 2015 JA"ANDY HARWELL,CountyOIISk W Teas BY KELLY DEPUTY ORDER APPROVING: ACTION REGARDING THE JURY PAY DONATION LIST On this the 31 day of March, 2015, came on for consideration the matter of Discussion and/ or Action regarding the Jury Pay Donation List. After discussion, Commissioner Jones made a motion to add all of them that have requested and it was seconded by Commissioner Gibson. A vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Gibson, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Authorization be, and the same is hereby, approved by unanimous vote. Below is the list of organizations to be added to the Juror Donation List: 1. Advocacy Center for Crime Victims& Children 2. Big Brothers Big Sisters 3. Brazos Education Foundation 4. CASA( Court Appointed Special Advocates for Children) 5. Central Texas Sickle Cell Anemia 6. Communities in Schools 7. CPS Advisory Board 8. Economic Opportunities Advancement Corporation 9. Family Abuse Center 10. Friends for Life 11. Fuzzy Friends Rescue 12. Humane Society of Central Texas 13. MCC Adult Education Programs 14. McLennan 100 Club 15. McLennan County Crime Victims Fund 16. McLennan County Dispute Resolution Center( DRC) 17. Meals& Wheels 18. Midway ISD Education Foundation 19. Pack of Hope 20. State Crime Victim' s Fund 21. The ARC 22. Volunteer Services Council for Waco Center for Youth 23. Waco Foundation (MAC Program) 24. YMCA of Central Texas APPROVED BY COMMISSIONERS COURT THIS I DAY OF fha¢Cdd- 20 15 A H CD 4+ U C W ' v1 A C O C aJ C !-' • 3 iA N C as yf in C O co r+ L U T c L C fp H 45 0 fo CO r 7 0 as d. N L fl N L O H p y O > `~ ' y ' 0 a-. H " v- ' L ++ a ' a7 O of 00 C C . 0 aJ co co C O a VI >. co L co L t' L O _ " > A CIL L c W CO E E in u ai a u c °- 0 7o d o a y ca LA ° c 0 c c c L- fo C Co J in of . 0 00 t u al L U' fo - " C a 7 O >. 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O CO 1C) Is- IT O CO 1t) N EA c,' N— n— N N O M N O CO ) 0) O CO O 1— LO M ' N O O C10 O O CO O C~ N N CO CO N it ch CO CO M 0) V 1t) CO co v N N CO 01 N O O N O I' O Tr N ti It CO ti v— LO N N V' O CD M N— n— Ch n— 1A e- M m• O U ti CO M 0) N N CO CO 4t MO N N M CO T CO N co O co co 0 O r N ch O V) Tr N O Ch 00 O CO M O) 10 O V N 0 Cr) O O N 0 CO N N CO ti Vi N N CO ( C0 (' 40 t C C co COO N L C) C C Q v O L c ) - L N = j a - V Cl) t a -axi N ° ° o o U o m ,,_ o c R o cn •° • • C Z 0 c› w v vo O 3 E. 0 — C m 0 0 CO H L EQQU c Q 2 L c a 0 3 0 O d 22 ... 0 N V •c O O O UO) 59, 000 58, 000 57, 000 56,000 55,000 54,000 53,000 52, 000 51, 000 50,000 49, 000 48,000 47,000 46,000 45, 000 44,000 43, 000 42, 000 41,000 40,000 39,000 38, 000 37, 000 McLennan Co. Youth Collaboration 36,000 35, 000 0 Humane Society of Central Texas 34,000 33, 000 Fuzzy Friends Rescue 32, 000 Friends for Life 31, 000 30,000 MCC Adult Education Programs 29,000 i Central Texas Sickle Cell Anemia 28,000 27, 000 McLennan Co. Crime Victims Fund 26,000 State Crime Victim' s Fund 25,000 24,000 YMCA of Central Texas 23, 000 22, 000 CPS Advisory Board 21, 000 Communities in Schools 20,000 19, 000 18, 000 17,000 16,000 15,000 14, 000 13, 000 12, 000 11, 000 10, 000 9,000 8,000 7,000 6,000 5, 000 4,000 3, 000 2, 000 1, 000 2013 2014 2015- Projected The Honorable Abelino Reyna, Tex. Atty. Gen. Op. KP-0010( 2015) Tex. Atty. Gen. Op. KP- 0010( TexAG.), 2015 WL 1125178 Office of the Attorney General State of Texas Opinion No. KP-0010 March 9, 2015 1 Re: Programs to which jurors may donate their juror reimbursement under subsection 61. 003( a)( 4) of the Government Code( RQ- 1224- GA) The Honorable Abelino Reyna McLennan County Criminal District Attorney 219 North 6th Street, Suite 200 Waco, Texas 76701 Dear Mr. Reyna: You ask whether subsection 61. 003( a)( 4) of the Government Code restricts the programs allowed to be considered by jurors for donation ofjury reimbursements to only juror counseling programs.' Section 61. 003 authorizes programs to which a juror a)( Subsections( a)( 1)-( 3) may donate the juror' s daily reimbursement. See TEX GOV' T CODE ANN § 61 003( West 2013). list specific categories of funds and services to which a juror' s donation is permitted. See id. § 6 I 003( a)( I) ( crime victims), 2)( child welfare and protective services), ( 3)( shelter and services to victims of family violence). Subsection 61. 003( a)(4) provides that a juror may donate his or her daily reimbursement to any other program approved by the commissioners court of the county, including a program established under Article 56 04( t). Code of Criminal Procedure, that offers psychological counseling to jurors in criminal cases involving graphic evidence or testimony. Id § 61 003( a)( 4). You assert the language of the provision is ambiguous because of the final comma, and you question whether the phrase" that offers psychological counseling to jurors in criminal cases involving graphic evidence or testimony" modifies" a program established under Article 56 04( 1). Code of Criminal Procedure" or" any other program approved by the commissioners court of the county." Request Letter at 1. The cardinal rule of statutory construction is to ascertain and give effect to the intent of the Legislature. Zanc hr v Lane. 408 S W 3d 373. 376 ( Tex 2013). "` Legislative intent is best revealed in legislative language."' In re O// ice of -fn' r- Gen, 422 S W 3d 623. 629 ( Tex 2013) ( orig. proceeding) ( quoting Enter,gr Gull Slater, Inc. v . Summers. 282 S W 3d 433. 437 Tex 2009)). Statutory words and phrases " shall be read in context and construed according to the rules of grammar and common usage." TEX GOVT CODE ANN § 3 1 101 1( a)( West 2013). Relevant to the structure of subsection 61. 003( a)(4), the doctrine of the last antecedent provides that" a qualifying phrase in a statute ... must be confined to the words and phrases immediately preceding it to which it may, without impairing the Tex 2000); accord In re meaning of the sentence, be applied." Spracl/ rn r' Jun Walter Homes Inc. 34 S W 3d 578, 580 ( Guardianship of f, nler. 220 S W 3d 608. 615 ( Tex App— Texarkana 2007. no pet). " Such words, phrases, and clauses are not to be construed as extending to or modifying others which are more remote." In r e Guardianship of Finley, 220 S W 3d at 615 ( quotation marks omitted). The exception to the doctrine is that when" several words are followed by a clause which is as much as applicable to the first and other words as to the last, the clause should be read as applicable to all." Id. (quotation marks omitted). Under this doctrine, the phrase " that offers psychological counseling to jurors in criminal cases involving graphic evidence or testimony" should be construed to modify only the immediately preceding phrase" a program established under Article 56 04( 1). Code of Criminal Procedure" and not as a limitation on the first phrase" any other program approved by the commissioners court of the county" for several reasons. TEX GOVT CODE ANN § 6I 003( a)( 4)( West 2013). First, the fact that article 56 04( f) authorizes a commissioners court to authorize a program identical to that which is described in the last phrase suggests that the last phrase describes the program identified in the immediately preceding phrase and is not as directly applicable to the first phrase. TEX CODE CRIM PROC ANN art 56 04( 1) ( West Supp. 2014). Second, the final WestlawNext © 2015 Thomson Reuters No claim to original U S Government Works 1 The Honorable Abelino Reyna, Tex. Atty. Gen. Op. KP-0010( 2015) comma acts in conjunction with the immediately preceding comma to identify and separate the referenced statutory code from the article number and the descriptive phrase. The two commas setting off" Code of Criminal Procedure" are merely a preferred method of referring to article 56 04( f) of the Code of Criminal Procedure. See TEX. LEGISLATIVE COUNCIL DRAFTING MANUAL § 7. 61 ( Aug. 2014) at 120( providing examples of citations for Texas Codes, all of which show the particular code set off with commas).' 2 The language of subsection 61. 003( a)( 4) supports this construction in its use of the term " including." TEX GOVT CODE ANN § 61 003( a)( 4)( West 2013). The Code Construction Act informs us the term" including" is typically a term of enlargement." Id. §311. 005( 13). The use of the term here indicates that the entire phrase after" any other program approved by the commissioners court" is intended to be one of enlargement or expansion. Id § 61 003( a)( 4). Moreover, a construction of the last phrase as the only program that could be approved for juror donation would essentially render the first phrase meaningless because under such a construction the commissioners court would not have the authority to approve" any other program." Id.Courts will avoid construing a statute in a way that renders its language meaningless. See Fleming Foods of Tex • Inc v llylander. 6 S W. 3d 278, 284-85 ( Tex 1999); see also Tex Workers Comp Ins Fund v Del Inchrm Inc . 35 S W 3d 591. 593 ( Tex. 2000)( acknowledging presumption that" each sentence, clause and word[ in a statute] is to be given effect if reasonable and possible"( quotation marks omitted)). If the Legislature intended the only program that could be approved by the commissioners court to be a juror psychological counseling program, it could have drafted its 2007 amendment of subsection 61. 003( aX4) to achieve that result by deleting the authority for a commissioners court to approve any other program." It did not do so. See Act of May 25, 2007, 80th Leg., R. S., ch.' 1378, § 5, 2007 Tex. Gen. Laws 4713, 4715. Instead, the Legislature retained the language giving the commissioners court authority to choose" any other program" and added authority to allow donations to a juror counseling program. See FM Props. Operating Co v Cm, of Austin. 22 S W 3d 868. 884- 85 ( Tex. 2000) ( relying on the principle of statutory construction that the Legislature knows how to enact law effectuating its intent). Our construction gives effect to all of the language in subsection 61. 003( a)( 4). For these reasons, we conclude that subsection 61. 003( ax4) of the Government Code does not limit the donation of juror reimbursements to only juror counseling programs. SUMMARY Subsection 61. 003(ax4) of the Government Code does not limit the donation of juror reimbursements to only juror counseling programs. Very truly yours, Ken Paxton Attorney General of Texas Charles E. Roy First Assistant Attorney General Brantley Starr Deputy Attorney General for Legal Counsel Virginia K. Hoelscher Chair Opinion Committee Charlotte M. Harper Assistant Attorney General Opinion Committee Footnotes See Letter from Honorable Abelino Reyna, McLennan Cnty. Crim. Dist. Att' y, to Honorable Greg Abbott, Tex. Att' y Gen. at 1 Sept. 22, 2014), https://www.texasattorneygeneral.gov/opinion/ requests- for-opinion-rqs(" Request Letter"). 2 Available at http:// www.tic.state.tx.us. WestlawNext © 2015 Thomson Reuters No claim to original U S Government Works 2 The Honorable Abelino Reyna, Tex. Atty. Gen. Op. KP-0010( 2015) Tex. Atty. Gen. Op. KP- 0010( Tex.A.G.), 2015 WL 1125178 End of Document p 201s I Willson Rcutens No dlaun to original U Work, MAR 31 2015 JA"ANDY HARWELL,Courdg fsllddc McLennanennan County, nos By. KELLY FULLIAIGHT DEPUTY WestlawNext" © 2015 Thomson Reuters No claim to original U S Government Works 3 AGENDA: MARCH 24, 2015 III. CONSIDERATION OF, AND/OR ACTION ON, THE FOLLOWING: M. Commissioners Court Work Session: Information Gathering, Discussions, Status Reports/ Updates and/ or Presentations on any or all of the items listed below( no action will be taken by the Court on items presented in this part ofthe meeting): Discussion/ Suggestions regarding: Future Work Session Items 1. Discussion re: Criminal Justice Issues: Updates regarding Information Only the Electronic Monitoring Program, including Discussion on Expanded Program Services/ Coordinating the McLennan County Criminal Justice System/ Criminal Justice Process/ Creation of a Criminal Justice Work Group/ Discussion on Ways to Control of Jail Population/ Jail Magistrate/ Bail Bonds/ Indigent Defense Departments/ Pretrial Services/ Courthouse Security/ Video Conferencing Utilization/ DARE Program, Associate Criminal Judge Position, related matters 2. Discussion re: Capital Expenditures: including Discussion Information Only Re: the Time Schedule for Capital Outlay/ Recommendations from the Finance Committee Regarding the Spending Policy/ Equipment Financing, related matters 3. Discussion re: County Property, including Discussion Re: Space None Availability and Utilization of County Buildings, Utilization Planning, Consultant and Matters Related Thereto/ Updates re: Maintenance of Hwy 6 or Downtown Jail/ Maintenance at Tradinghouse Lake/ Park/ Recommendations from Tradinghouse Lake/ Park Advisory Committee/ Property Casualty Insurance/ Discussion re: Space Availability, Records, Policies, and Upcoming Renewal/ Bid relative to Restland Cemetery and/ or Rosemound Cemetery/ County Parking Lots/ Extraco Events Center( Heart of Texas Coliseum) Moisture Intrusion Investigation/ Themis Statue/ Old County Garage/ TAC 2015 Property Coverage Renewal Questionnaire and Matters Related Thereto 4. Discussion re: Texas Department of Transportation: including Information Only Discussion re: Rural/ Public Transportation and related matters 5. Discussion re: the County Burn Ban None 6. Discussion re: McLennan County Group Health Plan: including None Discussion re: Expansion of Access of Medical Facilities/ Shared Clinic/ Employee Incentive Programs, related matters 7. Discussion re: North & East County Judges and Commissioners Information Only Association Conference 8. Discussion re: Prosper Waco: including but not limit to: Future Discussion Only Funding/ Board Appointment See after G.1. c.) 9. Discussion re: the County Website: including, but not limited to, Information Only Website Design/ Rebuild CD-325, 11: 46 INFORMATION ONLY: COMMISSIONERS COURT WORK SESSION: INFORMATION GATHERING, DISCUSSIONS, STATUS REPORTS/ UPDATES AND/ OR PRESENTATIONS ON ANY OR ALL OF THE ITEMS LISTED BELOW NO ACTION WILL BE TAKEN BY THE COURT ON ITEMS PRESENTED IN THIS PART OF THE MEETING): DISCUSSION RE: CRIMINAL JUSTICE ISSUES: UPDATES RE: THE ELECTRONIC MONITORING PROGRAM, INCLUDING DISCUSSION ON EXPANDED PROGRAM SERVICES/ COORDINATING THE MCLENNAN COUNTY CRIMINAL JUSTICE SYSTEM/ CRIMINAL JUSTICE PROCESS/ CREATION OF A CRIMINAL JUSTICE WORK GROUP/ DISCUSSION ON WAYS TO CONTROL OF JAIL POPULATION/ JAIL MAGISTRATE/ BAIL BONDS/ INDIGENT DEFENSE DEPARTMENTS/ PRETRIAL SERVICES/ VETERANS& MENTAL HEALTH COURTS/ COURTHOUSE SECURITY/ VIDEO CONFERENCING UTILIZATION/ DARE PROGRAM/ PUBLIC NUISANCE REPORTING & ENFORCEMENT PROCESS On this the 31 day of March, 2015, came on for consideration the matter of Commissioners Court Work Session: Information gathering, discussions, status reports/ updates and/ or presentations on any or all of the items listed below ( no action will be taken by the Court on items presented in this part of the meeting): Discussion / Suggestion regarding: Future Work Session Items. Discussion re: Criminal Justice Issues: Updates regarding the Electronic Monitoring Program, including Discussion on Expanded Program Services / Coordinating the McLennan County Criminal Justice System / Criminal Justice Process/ Creation of a Criminal Justice Work Group/ Discussion on Ways to Control of Jail Population/ Jail Magistrate / Bail Bonds / Indigent Defense Departments / Pretrial Services / Veterans & Mental Health Courts/ Courthouse Security/ Video Conferencing Utilization/ DARE Program/ Public Nuisance Reporting & Enforcement Process, related matters. Judge Felton updated the Court regarding the Electronic Monitoring Program. Report Date: I 3/ 30/ 2015 RECOVERti' 0 I 1. m( d:: um Co p., ra non 219 N. 5111 STREET SUITE 100 ROOM 101 WACO, TEXAS 76701 PHONE:( 254) 300277 EMAIL: MCLENNANEMORECOVERYHEATHCARE. COM FAX:( 254) 313-1170 Total Client' s in lieu of Jail: 37 Total Indigent Client' s: 26 Total Double Client' s: 30 Client' s: 238 Total Client' s: 268 SCRAM Remote Breath GPS Totals: SCRAM CAM Totals: Totals: Sheriff: 37 Sheriff: 2 Sheriff: 6 CSCD: 2 CSCD: 22 CSCD: 21 COB: 6 COB: 1 COB: 0 Felony: 0 Felony: 0 Felony: 0 Other: 0 Other: 0 Other: 0 PTIP: 0 PTIP: 2 PTIP: 22 Child Support: 0 Child Support: 0 Child Support: 0 Total Clients: 45 Total Clients: 27 Total Clients: 49 Soberlink Totals: Drug Patch Totals: UA Totals: Sheriff: 5 Sheriff: 15 Sheriff: 5 CSCD: 19 CSCD: 2 CSCD: 0 COB: 0 COB: 0 COB: 3 Felony: 0 Felony: 0 Felony: 0 Other: 0 Other: 0 Other: 0 PTIP: 2 PTIP: 3 PTIP: 63 Child Support: 0 Child Support: 0 Child Support: 0 Total Clients: 26 Total Clients: 20 Total Clients: 71 Judge Totals:( House Arrest Only) Judge Cates Judge Freeman GPS 31 GPS 6 SCRAM CAM 2 SCRAM CAM 1 SCRAM RB 6 SCRAM RB 0 Soberlink 5 Soberlink 0 Drug Patch 14 Drug Patch 1 UA 4 UA 1 Indigent 22 Indigent 4 Total in lieu of Jail: 31 Total in lieu of Jail: 6 Double: 27 Double: 3 GPS Clients: Judge Cates: Lents: alent ID U: Enrollment: Status: Extra: Specifications: PO Date: LO Date: Amos, Antoine 2079355525 3/ 5/ 2015 SoberLink 4/ 17/ 2015 4/ 27/ 2015 Azua, Enrique 2079354795 2/ 12/ 2015 SoberLink 4/ 25/ 2015 5/ 5/ 2015 Baty, Jhakeem 2079333069 2/ 20/ 2015 Indigent SoberLink/ DP 7/ 7/ 2015 7/ 17/ 2015 Clark Jr., Morris 2079354838 2/ 13/ 2015 Indigent DP 6/ 29/ 2015 7/ 5/ 2015 Davis, Christopher 2079355243 2/ 25/ 2015 Indigent UA 4/ 9/ 2015 4/ 15/ 2015 Donahue, Christopher 2079355771 3/ 12/ 2015 Indigent SoberLink 4/ 24/ 2015 5/ 4/ 2015 DowlingJr., Danyel 2079355784 3/ 12/ 2015 Indigent DP 4/ 16/ 2015 4/ 22/ 2015 Drake, Desmond 2079354733 2/ 11/ 2015 Indigent DP 4/ 24/ 2015 5/ 1/ 2015 Hidrago, Eliseo 2079355024 2/ 19/ 2015 5/ 18/ 2015 5/ 24/ 2015 Iruegas III, Crescencio 2079354845 2/ 13/ 2015 DP 5/ 12/ 2015 5/ 18/ 2015 Johnson, Larry 2079355797 3/ 12/ 2015 Indigent UA 6/ 8/ 2015 6/ 14/ 2015 Jones, Angela 2079355531 3/ 5/ 2015 Indigent UA 4/ 2/ 2015 4/ 9/ 2015 King, Patricia 2079355029 2/ 19/ 2015 Indigent 5/ 16/ 2015 5/ 22/ 2015 Lerma, Ricky 2079355734 3/ 11/ 2015 4/ 7/ 2015 4/ 13/ 2015 Lewis, Artie 2079344139 1/ 30/ 2015 Indigent Scram RB 4/ 13/ 2015 4/ 23/ 2015 Loadholt, Anthony 2079355031 2/ 19/ 2015 DP 4/ 17/ 2015 4/ 23/ 2015 Louden, Cedrick 2079354213 1/ 29/ 2015 Scram RB 4/ 17/ 2015 4/ 27/ 2015 McClendon, Treffnie 2079343888 2/ 20/ 2015 Indigent DP 4/ 17/ 2015 4/ 23/ 2015 Montgomery, Vance 2079355522 3/ 5/ 2015 Indigent 5/ 15/ 2015 5/ 21/ 2015 Moreno, Stephanie 2079355774 3/ 12/ 2015 Indigent UA 4/ 8/ 2015 4/ 14/ 2015 Nunez, Jose 2079329150 1/ 29/ 2015 Scram RB 5/ 31/ 2015 6/ 10/ 2015 Orduna, Joshua 2079355034 2/ 19/ 2015 Indigent DP 4/ 16/ 2015 4/ 23/ 2015 Radcliff, Dennis 2079353921 1/ 22/ 2015 Indigent SoberLink 4/ 18/ 2015 4/ 28/ 2015 Rodriguez, Luke 2079355781 3/ 12/ 2015 Indigent DP 4/ 9/ 2015 4/ 15/ 2015 Ross, Marvin 2079328219 3/ 12/ 2015 Indigent DP 5/ 8/ 2015 5/ 14/ 2015 Carter, Otha 2079356082 3/ 19/ 2015 Indigent Scram RB/ DP 5/ 31/ 2015 6/ 10/ 2015 Gamiz, Hulises 2079356095 3/ 19/ 2015 Indigent Scram RB 7/ 9/ 2015 7/ 15/ 2015 Mathis, Kimisha 2079349981 3/ 20/ 2015 Indigent DP 5/ 15/ 2015 5/ 23/ 2015 Hannah, Alexis 2079356522 3/ 26/ 2015 Indigent DP 4/ 22/ 2015 4/ 28/ 2015 Landrum, Tarrance 2079356521 3/ 26/ 2015 Indigent Scram RB 6/ 22/ 2015 6/ 28/ 2015 Tayeh, Amaar 2079327187 3/ 25/ 2015 DP 8/ 15/ 2015 8/ 24/ 2015 Judge Freeman: Garrett( Willis), Becky 2079355565 3/ 6/ 2015 Indigent 5/ 31/ 2015 6/ 8/ 2015 Garza, Victor 2079355482 3/ 4/ 2015 Indigent Scram CAM 7/ 30/ 2015 7/ 30/ 2015 Whitlock, Charles 2079354806 2/ 12/ 2015 5/ 20/ 2015 5/ 20/ 2015 Williams, Lakesha 2079345404 3/ 6/ 2015 Indigent 4/ 13/ 2015 4/ 21/ 2015 Young, James 2079345605 1/ 2/ 2015 Indigent DP 4/ 10/ 2015 4/ 19/ 2015 Hardy, Cynthia 2079356165 3/ 20/ 2015 Indigent UA 4/ 29/ 2015 5/ 7/ 2015 Other Clients: Felony: Condition of Bond: Arnold, Jay 2079337597 1/ 6/ 2014 Collier, Jovan 2079346942 7/ 18/ 2014 Evans, Darrius( Dirraus) 2079349874 10/ 6/ 2014 Indigent Guajardo, Juan 2079347809 8/ 11/ 2014 Kettler, Mark 2079348777 9/ 8/ 2014 Walsh, Julia 2079341919 5/ 28/ 2014 Indigent CSCD: No Payout/ Layout Dates** Judge: PO: Hernandez, Alvaro 2079346431 12/ 16/ 2014 Johnson JMG Taylor, Corbin 2079350714 12/ 8/ 2014 Freeman WMB Out of State: Judge Holmes: SCRAM Clients: Sheriff: Judge Cates: Clients: Enrollment Status: Extra: 5aecfflcatIons: PO?Date: 1.0 Date: Carter, Otha 2079356082 3/ 19/ 2015 Indigent Scram RB/ DP 5/ 31/ 2015 6/ 10/ 2015 Gamiz, Hulrses 2079356095 3/ 19/ 2015 Indigent Scram RB 7/ 9/ 2015 7/ 15/ 2015 Landrum, Tarrance 2079356521 3/ 26/ 2015 Indigent Scram RB 6/ 22/ 2015 6/ 28/ 2015 Lewis, Artie 2079344139 1/ 30/ 2015 Indigent Scram RB 4/ 13/ 2015 4/ 23/ 2015 Louden, Cedrick 2079354213 1/ 29/ 2015 Scram RB 4/ 17/ 2015 4/ 27/ 2015 Nunez, Jose 2079329150 1/ 29/ 2015 Scram RB 5/ 31/ 2015 6/ 10/ 2015 Wilson JR, Woodrow 2079355552 3/ 23/ 2015 Scram HA 8/ 3/ 2015 8/ 10/ 2015 Judge Freeman: IICen s: Enrollment: Status: Extra: SoecMkadons: PO Date: LO Date: Garza, Victor 2079355482 3/ 4/ 2015 Indigent Scram CAM 7/ 30/ 2015 7/ 30/ 2015 Other Clients: CAM RB CSCD: CSCD: Adams, Claude 2079331799 9/ 16/ 2014 Aleman, Andrew 2079326257 10/ 16/ 2014 Alvarado, Salvador 2079331744 7/ 18/ 2014 Ashley, Christopher 2079345576 12/ 16/ 2014 Awobajo, Toyin 2079337040 2/ 9/ 2015 Baker, Leslie 2079353874 1/ 21/ 2015 Bloom, Brandi 2079350888 1/ 14/ 2015 Brown, Hubert 2079353520 1/ 8/ 2015 Dominguez, Cayetano 2079346925 7/ 18/ 2014 Burgan, Bryan 2079351485 11/ 5/ 2014 Dooley, Jonathan 2079340699 1/ 14/ 2015 Gonzales, Gerardo 2079353463 1/ 9/ 2015 Edmonds, Cody 23695607 1/ 15/ 2015 Hawkins, Jerrett 2079353462 1/ 9/ 2015 Eickenhorst, Clark 2079351765 11/ 17/ 2014 Johnson, Wanda 2079346634 10/ 1/ 2014 Enriquez, Christopher 2079348641 1/ 30/ 2015 Justice, Turn 2079352365 1/ 29/ 2015 Felan, Martin 2079353533 3/ 11/ 2015 Martin, Leslie 2079352873 12/ 18/ 2014 Hernandez, Jose 2079348664 12/ 22/ 2014 McHargue, Lenard 2079352341 12/ 4/ 2014 Jones, Houston 2079354520 2/ 5/ 2015 McKinney, Steven 2079343781 10/ 30/ 2014 Leon- Servin, Roberto 2079350859 10/ 27/ 2014 McQueen, Aubrey 2079349238 9/ 19/ 2014 Mabry, Lee 2079349193 12/ 16/ 2014 Miller, Dorine 2079350812 10/ 24/ 2014 Matus, Keith 2079351230 12/ 8/ 2014 Montelongo, Jose 2079356516 3/ 26/ 2015 McDermott II, Bradley 2079351838 12/ 19/ 2014 Ready, Jonathan 2079346307 10/ 14/ 2014 Middleton, Gary 2079349750 10/ 1/ 2014 Renovato, Silvano 2079333332 12/ 22/ 2014 Mortimer, Christy 2079345757 3/ 23/ 2015 Reynaga, Mario 2079330733 10/ 16/ 2013 Propst, Adrian 2079335191 2/ 24/ 2015 Ruiz- Pierce, Dean 2079345457 11/ 12/ 2014 Sedillo, Ricky 2079344359 9/ 30/ 2014 Thigpen, Michael 2079343692 2/ 2/ 2015 Vick, John 2079351017 10/ 30/ 2014 Villareal, Adrienne 2079346189 11/ 5/ 2014 Ward JR, James 2079345565 2/ 26/ 2015 COB: Eickenhorst, Clark 2079351765 11/ 17/ 2014 Soberlink Clients: Sheriff: Judge Cates: Clients: Enrollment: Status: Extra: Spedflcatlons: PO Date: LO Date: Amos, Antoine 2079355525 3/ 5/ 2015 SoberLink 4/ 17/ 2015 4/ 27/ 2015 Azua, Enrique 2079354795 2/ 12/ 2015 SoberLink 4/ 25/ 2015 5/ 5/ 2015 Baty, Jhakeem 2079333069 2/ 20/ 2015 Indigent SoberLink/ DP 7/ 7/ 2015 7/ 17/ 2015 Donahue, Christopher 2079355771 3/ 12/ 2015 Indigent SoberLink 4/ 24/ 2015 5/ 4/ 2015 Radcliff, Dennis 2079353921 1/ 22/ 2015 Indigent SoberLink 4/ 18/ 2015 4/ 28/ 2015 Judge Freeman: Clients: Enrollment: Status: Extra: Soedflcatlons: PO Date: LO Date: Other Clients: Alder, Justin 2079354517 2/ 5/ 2015 Bradshaw, Mark 2079353939 3/ 23/ 2015 Cardona, Arturo 2079335444 10/ 24/ 2013 Cervantez JR, Arthur 2079345463 11/ 24/ 2014 DeLeon, Samantha 2079351502 2/ 12/ 2015 Gomez, Pedro 2079352835 2/ 17/ 2015 Hollingsworth, Daniel 2079316622 10/ 22/ 2012 Huff, Dan 2079339281 2/ 28/ 2015 Jimenez, Joaquin 2079354034 2/ 18/ 2015 Levier, Bryan 2079354610 3/ 24/ 2015 McFarlane, Jonathan 2079350552 11/ 24/ 2014 Ojeda, Jeremy 2079340154 3/ 28/ 2014 Perez, Manuel 2079351676 1/ 14/ 2015 Ramirez, Joel 2079352116 1/ 20/ 2015 Roddy, Billy 2079350397 1/ 7/ 2015 Saulter, Twila 2079352931 3/ 4/ 2015 Sczesny, Johnna 2079349429 9/ 23/ 2014 Shaeffer, Scott 2079325898 11/ 16/ 2012 Smith, John 2079337227 12/ 19/ 2013 Drug Patch Clients: Sheriff: Judge Cates: Clients: Enrollment: Status: Extra: Specifications: PO Date: LO Date: Baty, Jhakeem 2079333069 2/ 20/ 2015 Indigent SoberLink/ DP 7/ 7/ 2015 7/ 17/ 2015 Carter, Otha 2079356082 3/ 19/ 2015 Indigent Scram RB/ DP 5/ 31/ 2015 6/ 10/ 2015 Clark Jr., Morris 2079354838 2/ 13/ 2015 Indigent DP 6/ 29/ 2015 7/ 5/ 2015 DowlingJr., Danyel 2079355784 3/ 12/ 2015 Indigent DP 4/ 16/ 2015 4/ 22/ 2015 Drake, Desmond 2079354733 2/ 11/ 2015 Indigent DP 4/ 24/ 2015 5/ 1/ 2015 Hannah, Alexis 2079356522 3/ 26/ 2015 Indigent DP 4/ 22/ 2015 4/ 28/ 2015 Iruegas III, Crescendo 2079354845 2/ 13/ 2015 DP 5/ 12/ 2015 5/ 18/ 2015 Loadholt, Anthony 2079355031 2/ 19/ 2015 DP 4/ 17/ 2015 4/ 23/ 2015 Mathis, Kimisha 2079349981 3/ 20/ 2015 Indigent DP 5/ 15/ 2015 5/ 23/ 2015 McClendon, Treffnie 2079343888 2/ 20/ 2015 Indigent DP 4/ 17/ 2015 4/ 23/ 2015 Orduna, Joshua 2079355034 2/ 19/ 2015 Indigent DP 4/ 16/ 2015 4/ 23/ 2015 Rodriguez, Luke 2079355781 3/ 12/ 2015 Indigent DP 4/ 9/ 2015 4/ 15/ 2015 Ross, Marvin 2079328219 3/ 12/ 2015 Indigent DP 5/ 8/ 2015 5/ 14/ 2015 Tayeh, Amaar 2079327187 3/ 25/ 2015 DP 8/ 15/ 2015 8/ 24/ 2015 Judge Freeman: Clients: Enrollment: Status: Extra: Specifications: PO Date: LO Date: Young, James 2079345605 1/ 2/ 2015 Indigent DP 4/ 10/ 2015 4/ 19/ 2015 Other Clients: Adcock, Steven 2079332144 McKinney, Steven 2079343781 UA Clients: Sheriff: Judge Cates: Clients: Enrollment: Status: Extra: Specifications: PO Date: LO Date: Davis, Christopher 2079355243 2/ 25/ 2015 Indigent UA 4/ 9/ 2015 4/ 15/ 2015 Johnson, Larry 2079355797 3/ 12/ 2015 Indigent UA 6/ 8/ 2015 6/ 14/ 2015 Jones, Angela 2079355531 3/ 5/ 2015 Indigent UA 4/ 2/ 2015 4/ 9/ 2015 Moreno, Stephanie 2079355774 3/ 12/ 2015 Indigent UA 4/ 8/ 2015 4/ 14/ 2015 Judge Freeman: Clients: Enrollment: Status: Extra: Specifications: PO Date: LO Date: Hardy, Cynthia 2079356165 3/ 20/ 2015 Indigent UA 4/ 29/ 2015 5/ 7/ 2015 Other Clients: Double Clients: Sheriff: Judge Cates: Clients: Enrollment Status: Extra: Soedflcatlons: PO Date: LO Date: Amos, Antoine 2079355525 3/ 5/ 2015 SoberLink 4/ 17/ 2015 4/ 27/ 2015 Azua, Enrique 2079354795 2/ 12/ 2015 SoberLink 4/ 25/ 2015 5/ 5/ 2015 Baty, Jhakeem 2079333069 2/ 20/ 2015 Indigent SoberLink/ DP 7/ 7/ 2015 7/ 17/ 2015 Carter, Otha 2079356082 3/ 19/ 2015 Indigent Scram RB/ DP 5/ 31/ 2015 6/ 10/ 2015 Clark Jr., Morris 2079354838 2/ 13/ 2015 Indigent DP 6/ 29/ 2015 7/ 5/ 2015 Davis, Christopher 2079355243 2/ 25/ 2015 Indigent UA 4/ 9/ 2015 4/ 15/ 2015 Donahue, Christopher 2079355771 3/ 12/ 2015 Indigent SoberLink 4/ 24/ 2015 5/ 4/ 2015 DowlingJr., Danyel 2079355784 3/ 12/ 2015 Indigent DP 4/ 16/ 2015 4/ 22/ 2015 Drake, Desmond 2079354733 2/ 11/ 2015 Indigent DP 4/ 24/ 2015 5/ 1/ 2015 Gamiz, Hulises 2079356095 3/ 19/ 2015 Indigent Scram RB 7/ 9/ 2015 7/ 15/ 2015 Hannah, Alexis 2079356522 3/ 26/ 2015 Indigent DP 4/ 22/ 2015 4/ 28/ 2015 Iruegas III, Crescencio 2079354845 2/ 13/ 2015 DP 5/ 12/ 2015 5/ 18/ 2015 Johnson, Larry 2079355797 3/ 12/ 2015 Indigent UA 6/ 8/ 2015 6/ 14/ 2015 Jones, Angela 2079355531 3/ 5/ 2015 Indigent UA 4/ 2/ 2015 4/ 9/ 2015 Landrum, Tarrance 2079356521 3/ 26/ 2015 Indigent Scram RB 6/ 22/ 2015 6/ 28/ 2015 Lewis, Artie 2079344139 1/ 30/ 2015 Indigent Scram RB 4/ 13/ 2015 4/ 23/ 2015 Loadholt, Anthony 2079355031 2/ 19/ 2015 DP 4/ 17/ 2015 4/ 23/ 2015 Louden, Cedrick 2079354213 1/ 29/ 2015 Scram RB 4/ 17/ 2015 4/ 27/ 2015 Mathis, Kimisha 2079349981 3/ 20/ 2015 Indigent DP 5/ 15/ 2015 5/ 23/ 2015 McClendon, Treffnie 2079343888 2/ 20/ 2015 Indigent DP 4/ 17/ 2015 4/ 23/ 2015 Moreno, Stephanie 2079355774 3/ 12/ 2015 Indigent UA 4/ 8/ 2015 4/ 14/ 2015 Nunez, Jose 2079329150 1/ 29/ 2015 Scram RB 5/ 31/ 2015 6/ 10/ 2015 Orduna, Joshua 2079355034 2/ 19/ 2015 Indigent DP 4/ 16/ 2015 4/ 23/ 2015 Radcliff, Dennis 2079353921 1/ 22/ 2015 Indigent SoberLink 4/ 18/ 2015 4/ 28/ 2015 Rodriguez, Luke 2079355781 3/ 12/ 2015 Indigent DP 4/ 9/ 2015 4/ 15/ 2015 Ross, Marvin 2079328219 3/ 12/ 2015 Indigent DP 5/ 8/ 2015 5/ 14/ 2015 Tayeh, Amaar 2079327187 3/ 25/ 2015 DP 8/ 15/ 2015 8/ 24/ 2015 Judge Freeman: Clients: Enrollment: Status: Extra: Spedflcations: PO Date: LO Date: Garza, Victor 2079355482 3/ 4/ 2015 Indigent Scram CAM 7/ 30/ 2015 7/ 30/ 2015 Hardy, Cynthia 2079356165 3/ 20/ 2015 Indigent UA 4/ 29/ 2015 5/ 7/ 2015 Young, James 2079345605 1/ 2/ 2015 Indigent DP 4/ 10/ 2015 4/ 19/ 2015 Other Clients: Pre Trial Intervention Program: GPS Clients: SCRAM RB Clients: N ame: Client ID q: Enrollment 2079355448 3/ 3/ 2015 9/ 3/ 2015 2079354279 1/ 30/ 2015 1/ 30/ 2016 2079355907 3/ 16/ 2015 3/ 16/ 2016 2079355756 3/ 11/ 2015 9/ 11/ 2015 2079353948 1/ 22/ 2015 6/ 22/ 2015 2079356502 3/ 26/ 2015 9/ 26/ 2015 2079356425 3/ 25/ 2015 9/ 25/ 2015 2079353000 12/ 22/ 2014 6/ 20/ 2015 2079353754 1/ 16/ 2015 UA 7/ 16/ 2016 2079352300 12/ 3/ 2014 12/ 3/ 2016 2079349331 9/ 22/ 2014 9/ 9/ 2015 2079353160 12/ 30/ 2014 6/ 30/ 2015 2079355750 3/ 11/ 2015 3/ 11/ 2016 2079354228 1/ 29/ 2015 7/ 29/ 2015 2079352925 12/ 19/ 2014 6/ 17/ 2015 2079356039 3/ 18/ 2015 5/ 18/ 2015 2079355638 3/ 9/ 2015 9/ 9/ 2015 2079354928 2/ 17/ 2015 8/ 17/ 2015 2079353977 1/ 23/ 2015 1/ 23/ 2016 2079353248 1/ 2/ 2015 7/ 2/ 2015 2079354915 2/ 16/ 2015 8/ 16/ 2015 2079355296 2/ 26/ 2015 2/ 26/ 2016 SCRAM CAM Clients: Name: Client ID p: Enrollment: 2079348857 9/ 10/ 2014 UA 6/ 10/ 2015 2079351353 11/ 7/ 2014 11/ 16/ 2016 DP Clients: Name: Client ID Ih Enrollment 2079354617 2/ 9/ 2015 2/ 9/ 2017 2079352968 12/ 19/ 2014 12/ 19/ 2016 2079354555 2/ 6/ 2015 DP 90 days- UA lx a Month 2/ 6/ 2017 Soberlink Clients: Name: Client ID U: Enrollment 2079353119 12/ 29/ 2014 12/ 29/ 2016 2079354453 2/ 4/ 2015 10/ 4/ 2015 UA Clients: Name: Client ID U: Enrollment: 2079350281 10/ 14/ 2014 lx a Month 10/ 14/ 2015 2079348857 9/ 10/ 2014 1x a Month 6/ 10/ 2015 2079348213 8/ 22/ 2014 lx a Month 6/ 10/ 2015 2079355239 2/ 25/ 2015 lx a Month 2/ 25/ 2016 2079347877 8/ 13/ 2014 1x a Month 8/ 13/ 2015 2079341391 5/ 9/ 2014 1x a Month 5/ 9/ 2015 2079354960 2/ 17/ 2015 lx a Month 8/ 17/ 2015 2079343367 6/ 30/ 2014 Ix a Month 3/ 30/ 2015 2079352778 12/ 16/ 2014 lx a Month 12/ 16/ 2015 2079353717 1/ 15/ 2015 lx a Month 1/ 15/ 2016 2079340706 1/ 30/ 2015 1x a Month 7/ 30/ 2015 2079350037 10/ 8/ 2014 Ix a Month 3/ 8/ 2015 2079352266 12/ 2/ 2014 2x- 6mths, lx- 6mths 12/ 2/ 2015 2079348509 8/ 29/ 2014 lx a Month 8/ 29/ 2015 2079352498 12/ 9/ 2014 Ix a Month 12/ 9/ 2015 2079351959 11/ 21/ 2014 Ix a Month 11/ 21/ 2016 2079353754 1/ 16/ 2015 1x a Month 7/ 16/ 2016 2079356049 3/ 18/ 2015 lx a Month 11/ 18/ 2015 2079354264 1/ 30/ 2015 2x- 6mths, ix- 6mths 1/ 30/ 2016 2079351092 10/ 31/ 2014 2x a Month 4/ 30/ 2015 2079347074 7/ 22/ 2014 Ix a Month 1/ 22/ 2016 2079353131 12/ 29/ 2014 ix a Month 6/ 29/ 2016 2079356348 3/ 24/ 2015 lx a Month 3/ 24/ 2016 2079350411 10/ 16/ 2014 Ix a Month 8/ 16/ 2015 2079354617 2/ 9/ 2015 DP 6 Months- UA 2x a M 2/ 9/ 2017 2079352500 12/ 9/ 2014 ix a Month 12/ 9/ 2015 2079342676 6/ 20/ 2014 Ix a Month 6/ 20/ 2015 2079356617 3/ 27/ 2015 2x a Month 6/ 27/ 2016 2079356037 3/ 18/ 2015 lx a Month 3/ 18/ 2016 2079340749 4/ 17/ 2014 ix a Month 4/ 17/ 2015 2079354509 2/ 5/ 2015 Ix a Month 2/ 5/ 2016 2079354116 1/ 27/ 2015 1x a Month 1/ 27/ 2016 2079341333 5/ 8/ 2014 2x- 6mths, lx- 6mths 5/ 8/ 2015 2079342590 6/ 18/ 2014 ix a Month 6/ 18/ 2015 2079354774 2/ 12/ 2015 1x a Month 2/ 12/ 2016 2079355180 2/ 27/ 2015 1x a Month 2/ 27/ 2016 2079351943 11/ 20/ 2014 1x a Month 6/ 21/ 2015 2079351134 11/ 3/ 2014 Ix a Month 11/ 3/ 2015 2079353622 1/ 14/ 2015 1x a Month 1/ 14/ 2016 2079348826 9/ 9/ 2014 Ix a Month 9/ 9/ 2015 2079355453 3/ 3/ 2015 2x a Month 7/ 3/ 2015 2079347914 8/ 14/ 2014 ix a Month 5/ 14/ 2015 2079353915 1/ 22/ 2015 ix a Month 3/ 22/ 2015 2079354423 2/ 4/ 2015 1x a Month 8/ 4/ 2016 2079347831 8/ 12/ 2014 lx a Month 8/ 12/ 2015 2079354203 1/ 29/ 2015 ix a Month 1/ 26/ 2016 2079351196 11/ 4/ 2014 Ix a Month 11/ 4/ 2015 2079355194 2/ 24/ 2015 1x a Month 2/ 24/ 2016 2079354555 2/ 6/ 2015 DP 90 days- UA lx a Mot 2/ 6/ 2017 2079350443 10/ 16/ 2014 ix a Month 1/ 16/ 2016 2079348211 8/ 22/ 2014 1x a Month 5/ 22/ 2015 2079354877 2/ 13/ 2015 Ix a Month 2/ 13/ 2016 2079353205 12/ 31/ 2014 1x a Month 12/ 31/ 2015 2079354362 2/ 3/ 2015 1x a Month 2/ 3/ 2016 2079353329 1/ 6/ 2015 1x a Month 10/ 6/ 2015 2079347613 8/ 6/ 2014 1x a Month 8/ 6/ 2015 2079354923 2/ 16/ 2015 1x a Month 6/ 16/ 2015 2079350887 10/ 28/ 2014 2x a Month 4/ 28/ 2015 2079351052 10/ 31/ 2014 1x a Month 4/ 30/ 2015 2079351097 10/ 31/ 2014 is a Month 10/ 31/ 2015 2079353571 1/ 13/ 2015 is a Month 1/ 13/ 2016 2079353429 1/ 8/ 2015 2x- 6mths, Ix- 6mths 1/ 8/ 2016 2079353358 1/ 7/ 2015 ix a Month 1/ 7/ 2016 Other Clients: RB Delany, Kristen 2079349262 2/ 20/ 2015 Ott, Tamara 2079350149 10/ 10/ 2014 Woods, Charlie 2079353048 12/ 23/ 2014 x ,, 31 2015 JA"ANDY HARIYEU., Countyapik McLennan Couny, Was By way FUL4B' IGMT DEPUTY INFORMATION ONLY: COMMISSIONERS COURT WORK SESSION: INFORMATION GATHERING, DISCUSSIONS, STATUS REPORTS/ UPDATES AND/ OR PRESENTATIONS ON ANY OR ALL OF THE ITEMS LISTED BELOW NO ACTION WILL BE TAKEN BY THE COURT ON ITEMS PRESENTED IN THIS PART OF THE MEETING): DISCUSSION RE: CAPITAL EXPENDITURES: INCLUDING DISCUSSION REGARDING THE TIME SCHEDULE FOR CAPITAL OUTLAY/ RECOMMENDATIONS FROM THE FINANCE COMMITTEE REGARDING THE SPENDING POLICY/ EQUIPMENT FINANCING, RELATED MATTERS On this the 31 day of March, 2015, came on for consideration the matter of Commissioners Court Work Session: Information gathering, discussions, status reports/ updates and/ or presentations on any or all of the items listed below ( no action will be taken by the Court on items presented in this part of the meeting): Discussion / Suggestions regarding: Future Work Session Items: Discussion re: Capital Expenditures: including Discussion Regarding the Time Schedule for Capital Outlay/ Recommendations from the Finance Committee Regarding the Spending Policy/ Equipment Financing, related matters. The Judge updated the Court in regard to the Finance Committee and upcoming ADA issues. INFORMATION ONLY: COMMISSIONERS COURT WORK SESSION: INFORMATION GATHERING, DISCUSSIONS, STATUS REPORTS/ UPDATES AND/ OR PRESENTATIONS ON ANY OR ALL OF THE ITEMS LISTED BELOW NO ACTION WILL BE TAKEN BY THE COURT ON ITEMS PRESENTED IN THIS PART OF THE MEETING): DISCUSSION RE: TEXAS DEPARTMENT OF TRANSPORTATION: INCLUDING DISCUSSION RE: RURAL/PUBLIC TRANSPORTATION AND RELATED MATTERS On this the 31 day of March, 2015, came on for consideration the matter of Commissioners Court Work Session: Information gathering, discussions, status reports/ updates and/ or presentations on any or all of the items listed below ( no action will be taken by the Court on items presented in this part of the meeting): Discussion / Suggestions regarding: Future Work Session Items: Discussion re: Texas Department ofTransportation: including Discussion re: Rural/ Public Transportation and related matters. Judge Felton updated the Court regarding the Rural Transit District. INFORMATION ONLY: COMMISSIONERS COURT WORK SESSION: INFORMATION GATHERING, DISCUSSIONS, STATUS REPORTS/ UPDATES AND/ OR PRESENTATIONS ON ANY OR ALL OF THE ITEMS LISTED BELOW NO ACTION WILL BE TAKEN BY THE COURT ON ITEMS PRESENTED IN THIS PART OF THE MEETING): DISCUSSION RE: NORTH& EAST COUNTY JUDGES AND COMMISSIONERS ASSOCIATION CONFERENCE On this the 31 day of March, 2015, came on for consideration the matter of Commissioners Court Work Session: Information gathering, discussions, status reports/ updates and/ or presentations on any or all of the items listed below ( no action will be taken by the Court on items presented in this part of the meeting): Discussion / Suggestions regarding: Future Work Session Items: Discussion re: North & East County Judges and Commissioners Association Conference. Judge Felton updated the Court regarding the North& East County Judges and Commissioners Association Conference. INFORMATION ONLY: COMMISSIONERS COURT WORK SESSION: INFORMATION GATHERING, DISCUSSIONS, STATUS REPORTS/ UPDATES AND/ OR PRESENTATIONS ON ANY OR ALL OF THE ITEMS LISTED BELOW NO ACTION WILL BE TAKEN BY THE COURT ON ITEMS PRESENTED IN THIS PART OF THE MEETING): DISCUSSION RE: THE COUNTY WEBSITE: INCLUDING, BUT NOT LIMITED, WEBSITE DESIGN/ REBUILD On this the 31 day of March, 2015, came on for consideration the matter of Commissioners Court Work Session: Information gathering, discussions, status reports/ updates and/ or presentations on any or all of the items listed below ( no action will be taken by the Court on items presented in this part of the meeting): Discussion / Suggestions regarding: Future Work Session Items: Discussion re: the County Website: including, but not limited, Website Design / Rebuild. Commissioner Jones updated the Court regarding the County Website. The Court went back to L. 2. a. re: Authorization for County Treasurer to Pay County Checks. ORDER APPROVING PAYMENT OF FINANCIAL OBLIGATIONS AND AUTHORIZING THE COUNTY TREASURER TO PAY COUNTY CHECKS MARCH 30, 2015 On this the 31 day of March, 2015, came on for consideration the matter of approving payment of Financial Obligations and authorizing the County Treasurer to pay County Checks for March 30, 2015. Judge Felton stated the he needed to abstain and filed the proper affidavit. Commissioner Gibson presided as County Judge Pro Tem. Commissioner Snell made a motion to approve L. 2. a. and it was seconded by Commissioner Jones. A vote being called for, voting in favor of said motion was County Judge Pro Tem Gibson, Commissioner Snell, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Financial Obligations and Authorization of the County Treasurer be, and the same is hereby, approved by unanimous vote. AFFIDAVIT OF SCOTT M. FELTON STATE OF TEXAS COUNTY OF McLENNAN BEFORE ME, the undersigned official, on this day personally appeared Scott M. Felton, who is personally known to me, and first being duly sworn accordingly to law, upon his oath deposed and said: " My name is Scott M. Felton; I am over 18 years of age, I am competent in every way to make this affidavit and do so with personal knowledge of all facts herein. The facts stated herein are to my own personal knowledge true and correct. I have never been convicted of a felony or crime involving moral turpitude." I serve as a duly appointed County Judge in McLennan County, Texas. Due for consideration at the regular meeting of the Commissioners Court on March 30, 2015 is the Authorization ofCounty Treasurer to Pay County Checks Issued Since Last Authorization. It is my desire and intent to abstain from any vote due to a family member employed at Pattillo, Brown, and Hill, LLP." This affidavit is made and submitted pursuant to Chapter 171 of the Local Government Code, and is to be submitted to, and filed with, the County Clerk as official county record-keeper prior to any vote on the matter described herein. Further, affiant sayeth not. AFFIANT 31st SWORN TO AND SUBSCRIBED before me by Scott M. Felton, on this the day of March, 2015. SEAL OP^ ki Ir' otary ' ' blic, Sta of Texas V PU REGAN COPELAND Notary Public, State of Texas My Commission Expires q ". 4. 11,E; ; .• OCTOBER 12, 2015 MAR 31 2015 JA"ANDY HARWELL, Cvunty0t@idc McLennan County, Rams By KELLY FULL81RlGHT DEPUTY Order of the Commissioners' Court of McLennan County In accordance with Local Government Code Section 113. 041( a), the Commissioners Court of McLennan County hereby directs the County Treasurer to release the checks to liquidate the obligations of McLennan County, Texas represented by the claims supporting the following checks, drawn on the McLennan County Treasury. Date Checks will be Number of Total Amount of Printed Invoices Invoices 03- 30- 15 394 527,691. 46 E033015 73 37, 164. 14 GRAND TOTAL 467 564, 855. 60 Approved and ordered by the McLennan County Commissioners Court t , on this the 31' day of mX wu 2015 cdei /YIZ C)KX% County Judge IRIgk MAR 31 2015 JA."ANDY HARWELL,Countyl tc moan County, Time BY KELLY FULLEPIGHT DEPUTY Judge Felton resumed his duty as Presiding Judge. The Court went back to item F. 2. re: AMG Technology Investment Group, LLC DBA NextLink Broadband. AGENDA: MARCH 31, 2015 III. CONSIDERATION OF, AND I OR ACTION ON, THE FOLLOWING: F. AUTHORIZATIONS RE: CONTRACTS I LEASE AGREEMENTS I INTERLOCAL AGREEMENTS: 1. Economic Development: a Waco-McLennan County Economic Development Corporation None (WMCEDC): Authorization of Agreements; Consultant Services; Proposed Projects I Program Project Agreements I Addendums I Pay Apps 2. Authorization of Bundled Commercial Service Agreement and Approved related Documents: AMG Technology Investment Group, LLC DBA NextLink Broadband (re: Justice of the Peace, Precinct 2) CD-326, 11:52 ORDER APPROVING: AUTHORIZATION OF BUNDLED COMMERCIAL SERVICE AGREEMENT AND RELATED DOCUMENTS: AMG TECHNOLOGY INVESTMENT GROUP, LLC DBA NEXTLINK BROADBAND ( RE: JUSTICE OF THE PEACE, PRECINCT 2) On this the 31 day of March, 2015, came on for consideration the matter of Authorization of Bundled Commercial Service Agreement and related Documents: AMG Technology Investment Group, LLC DBA NextLink Broadband ( re: Justice of the Peace, Precinct 2). Commissioner Gibson stated that he needed to abstain and left the Commissioners Court room. After discussion, Commissioner Jones made a motion to approve and it was seconded by Commissioner Perry. After further discussion, a vote being called for, voting in favor of said motion was Judge Felton, Commissioner Snell, Commissioner Jones and Commissioner Perry. It is ordered by the Court that said Authorization be, and the same is hereby, approved by unanimous vote. Commissioner Gibson returned to the Commissioners Court room. ORDER ADJOURNING SPECIAL SESSION On this the 31 day of March, 2015, at 11: 53 o' clock a.m. County Judge Felton announced that the meeting of March 31, 2015 is adjourned. ITEMS DEFERRED, AGENDA, MARCH 31, 2015 On this the 31 day of March 2015, upon motion made, seconded and duly passed by unanimous or majority vote, it is ordered by the Court that the following Items on the Agenda for March 31, 2015, be, and the same are hereby, deferred: III. CONSIDERATION OF, AND/ OR ACTION ON, THE FOLLOWING: E. REGARDING COUNTY PROPERTY and/or CONSTRUCTION PROJECTS: Renovation, Repair, Indemnification Regarding Cleaning/ Maintenance Projects; Space Allocations/ Furnishings/ Equipment/ Architectural Services/ Invoices/ Approval of Pay Applications/ Change Orders/ Contracts/ Lease Agreements/ Certifications of Substantial Completion/ Authorizations Regarding Sale/ Lease/ Acquisition or Property 1. Authorization re: Justice of the Peace, Precinct 1 Place 1 Office Update Requests APPROVAL OF MINUTES The above and foregoing minutes having been read in open Court and found to be correct, the same are hereby, approved this the _ __._7__ day of Apri1 2015. ' Kelly Snell, Lester Gibson, Commissioner Precinct 1 Commissioner Precinct 2 Ben Perry, Commissioner Precinct 4 Scott M. Felton, County Judge ATTEST: J. A. "Andy" Harwell, McLennan County Clerk ByK!f2li1.'# Deputy County Clerk