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2007-11-19Regular November Term THE STATE OF TEXAS COUNTY OF CALHOUN Held November 19, 2007 BE IT REMEMBERED, that on this 19th day of November, A.D., 2007 there was begun and holden in the Commissioners' Courtroom in the County Courthouse in the City of Port Lavaca, said County and State, at 10:00 A.M., a Regular Term of the Commissioners' Court within said County and State, and there were present on this date the following members of the Court, to -wit: Michael J. Pfeifer County Judge Vern Lyssy Commissioner, Precinct 2 Neil E. Fritsch Commissioner, Precinct 3 Kenneth W. Finster Commissioner, Precinct 4 Wendy Marvin Deputy County Clerk Thereupon the following proceedings were had: Commissioner Galvan gave the Invocation and Commissioner Finster led the Pledge of Allegiance CANVASS RETURNS OF THE CONSTITUTIONAL AMENDMENT ELECTION: A Motion was made by Judge Pfeifer and seconded by Commissioner Galvan to Canvass Returns of the Constitutional Amendment Election. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. CANVASS OF ELECTIONS I, Michael J. Pfeifer, County Judge of Calhoun County, met on November 19th, 2007 with the Commissioners' Court, sitting as the Canvassing Board, to canvass the November General Election held on November 6th, 2007, in Port Lavaca, Texas. I certify that the figures on the tally sheets correspond with the figures on the returns. Witness my hand this the 19th day of November, 2007. A41j, a Qa Presiding O i f anvassing Authority ACCEPT AMENDED PLAT FOR BAY POINT SUBDIVISION: A Motion was made by Commissioner Galvan and seconded by Commissioner Fritsch to accept the Amended Plat for Bay Point Subdivision. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. REQUEST BY D.H. TEXAS DEVELOPMENT FOR DRAWDOWN OF CASH DEPOSIT HELD BY THE COUNTY AS SECURITY FOR INFRASTRUCTURE AT THE SANCTUARY AT COSTA GRANDE, PORT O'CONNOR, TEXAS: A Motion was made by Commissioner Finster and seconded by Commissioner Lyssy to approve the request by D.H. Texas Development for drawdown of cash deposit held by the County as security for infrastructure at the Sanctuary at Costa Grande, Port O'Connor, Texas. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. RESOLUTION OF THE COMMISSIONERS COURT OF CALHOUN COUNTY, TEXAS APPROVING DRAW DOWN FOR D.H. TEXAS DEVELOPMENT, L.P. WHEREAS, the Calhoun County Subdivision Regulations require a Sub -divider of Land to post appropriate financial security for 110% of the construction costs of certain infrastructure proposed in a Final Plat, as a condition for the filing of a Final Plat of record by the Calhoun County Commissioner's Court; and, WHEREAS, the Calhoun County Commissioner's Court approved the Final Plat of The Sanctuary Subdivision, Phases 1 and 2 on March 9, 2006; and, WHEREAS, the Calhoun County Commissioner's Court approved D.H. Texas Development, L.P.'s financial security in the form of a cash deposit in the amount of $7,736,698.00 in two separate payments of $4,819,850.00 (Phase 1 on May 11, 2006) and $2,916,848.00 (Phase 2 on August 16, 2006); and, WHEREAS, D.H. Texas Development, L.P., the Sub -divider of The Sanctuary requests from the Commissioner's Court permission to draw down a portion of the cash deposit because it has completed a portion of the work as certified by Tom Schmidt, PE of Urban Engineering; and, WHEREAS, the Calhoun County Subdivision Regulations allow for this draw down; and, WHEREAS, Tom Schmidt, P.E. of Urban Engineering has certified Pay Estimates ending October 31, 2007 for Mercer Construction Company for water, sewer and drainage improvements and R. Hassell & Co. for streets in the total amount of $582,295.49. NOW THEREFORE, BE IT KNOWN: The Calhoun County Commissioner's Court hereby approves D.H. TEXAS DEVELOPMENT, L.P.'S request to draw down a portion of the cash deposit held in escrow with the Calhoun County Treasurer in the amount of $413,775.35, which is 90% of the approved pay estimates, adjusted for the actual costs of construction. The Calhoun County Commissioner's Court further ORDERS that the remaining financial security as evidenced by said cash deposit shall remain deposited with the Calhoun County Treasurer in escrow to ensure the completion of certain infrastructure as depicted in the Final Plats. The sum remaining on deposit following the draw down approved herein is $5,196,124.15, plus any accrued interest on those amounts. PASSED, ADOPTED AND APPROVED, on this 19th day of November, 2007. Calhoun Count* 4ommissioner, Pet. 1 Vern Lyssy Calhoun County Commissioner, Pct. 2 v ea l Z;7e�� N 11 q. F itsch enneth W. Finster Calhoun County Commissioner, Pct. 3 Calhoun County Commissioner, Pct. 4 ATTEST: ANITA FRICKE CALHOUN COUNTY �CLERK By: �--;r- �N�:7, RKt wemly-�, DePH4�- N DECLARE ITEMS FROM MEMORIAL MEDICAL CENTER AS SURPLUSISALVAGE AND AUTHORIZE THE COUNTY AUDITOR TO ADVERTISE FOR SALE: A Motion was made by Commissioner Galvan and seconded by Commissioner Fritsch to declare one IL 943 Automatic Flame Photometer from Memorial Medical Center as surplus/salvage and authorize the County Auditor to advertise for sale. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. CINDY MUELLER COUNTY AUDITOR, CALHOUN COUNTY COUNTY COURTHOUSE ANNEX —101 W. AUSTIN PORT LAVACA, TEXAS 77979 (361) 553-4610 JE MEMORANDUM TO: SUSAN RILEY COUNTY JUDGE'S OFFICE FROM: AUDITORS OFFICE — PEGGY HALL DATE: November. 13, 2007 RE: AGENDA ITEMS — Commissioners' Court ~ NOVEMBER 19, 2007 Susan. AGENDA ITEMS for 'm:y, NOVEMBER 19, 2007 Consider and take necessary action to declare the following item from. Memorial Medical Center surplus salvage and allow the County Auditor to advertise for sale: TL 943 Automatic Flame Photometer SUBDIVISION REGULATIONS FOR CALHOUN COUNTY: Passed on this Agenda Item. AUTHORIZE COMMISSIONER LYSSY TO COMPLETE AND SIGN CREDIT APPLICATION WITH BAYSTONE FINANCIAL GROUP: A Motion was made by Commissioner Fritsch and seconded by Commissioner Finster to authorize Commissioner Lyssy to complete and sign credit application with Baystone Financial Group. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. BAYSTONE FINANCIAL GROUP SIMPLE FUNDING PROGRAM FOR TRANSACTIONS UNDER $500,000 Please complete the application and return to Baystone Financial Group. Legal Is of Lessee: Calhoun County. Texas Address: I City: Port Lavaca County: Calhoun State: TX Zip: 77979 Contact Person: Title: Phone: ( ) Fax: ( ) Email Address: Alternative Contact Person: Title: Phone: Date municipal entity was established: 1846 Does the lessee self -insure for property and liability insurance? No Total Cost of Equipment/Project: $ 100.769.00 Term (years): 2 'Down Payment: $ 0.00 Source of Down Payment: N/A Trade In: $ 0.00 Payment Amount: $ 54.462.97 Delivery Date: Other. $ 0.00 Payment Due: ❑Advance Z Arrears Amount to Finance: $ 100,769.00 Payments: ❑ Monthly ❑ Quarterly ❑ Semi -Annual ❑X Annual Will the down payment be made before delivery or at delivery? N/A What fund will the remaining lease payments be made from? General fund Equipment Description - including make & model (please attach brochure if available): New Equipment: ❑ Yes ❑ No If no, please list age of equipment or date manufactured: Refurbished: ❑ Yes ❑ No Year. Replacement: ❑ Yes ❑ No Age of current equipment: Year purchased: If not a replacement, why is the equipment needed? Buyout Included: ❑ Yes ❑ No Amount of buyout included: $ Soft Costs Included: ❑ Yes ❑ No Amount of soft costs included (shipping, software & sales tax): $ Physical location of equipment after delivery: Describe the essential use of the equipment being purchased: If the project is a building, who owns the land? N/A Has the lessee ever defaulted or non -appropriated on a lease or bond? ❑ Yes ❑K No Will the lessee issue more than $10,000,000 in tax-exempt debt in this calendar year? ❑ Yes ❑>< No Please attach one year of the most recent financial statements, (audits preferred) if the transaction is between $100,000 and $500,000, or above $50,000 and greater than five years. Complete this section for transactions up to $100,000. Combined Total Funds of Lessee Current Year (Actual YTD) Prior Year (Actual Not Budget) Total Revenue: $ 23,308,598 $ 21.072.412 Total Expenditures: $ 16,892,979 $ 25.175.037 Net Income: $ 6.415.619 $ (4.079.2441 Fund Equity: (per Balance Sheet $ 16.707,996 $ 10.292.377 Failure to consummate this transaction once credit approved and the lease documents are drafted and delivered to the lessee will result in a lost deal fee being assessed to the lessee. If the transaction is funded by Baystone Financial Group, this fee will NOT be charged to the lessee. *Proof of down payment is required prior to any payment of lease proceeds to the vendor, unless otherwise negotiated. Typed Name Completed By (signature): and Title: Date: 1680 Charles Place, Manhattan, KS 66502; 800.752.3562; Fax 785.537.4806 Manhattan * Phoenix * Chicago CALHOUN COUNTY, TEXAS Annual Financial Report For the Fiscal Year Ended December 31, 2006 Prepared by Cindy Mueller, County Auditor Calhoun County, Texas Annual Financial Report For The Year Ended December 31, 2006 TABLE OF CONTENTS INTRODUCTORY SECTION Pale Exhibit Letterof Transmittal............................................................................................................... i Directory of Officals and Department Heads......................................................................... ii OrganizationalChart .............................................................................................................. v FINANCIAL SECTION Independent Auditors' Report on Financial Statements........................................................ 1 Management's Discussion and Analysis (Required Supplementary Information) ................. 3 Basic Financial Statements Government -wide Financial Statements: 17 A-1 Statementof Net Assets ............................ .... ............. ........ ........ ........ I ........ ............... 18 A-2 Statementof Activities................................................................................................ Fund Financial Statements: 20 A-3 Balance Sheet - Governmental Funds........................................................................ Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets ...................................................... 21 A-4 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds.................................................................. 22 A-5 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities .................. 23 A-6 Statement of Net Assets - Enterprise Fund................................................................ 24 A-7 Statement of Revenues, Expenses, and Changes in 25 A-8 Fund Net Assets - Enterprise Fund....................................................................... Statement of Cash Flows - Proprietary Funds............................................................ 26 A-9 Statement of Fiduciary Net Assets - Fiduciary Funds... .............................................. 27 A-10 Notes to the Financial Statements.................................................................................. 29 Required SUDplementary Information: Budgetary Comparison Schedules: GeneralFund.............................................................................................................. 48 B-1 Combinin Statements and Budgetary Comparison Schedules as Supglementary Information: Combining Balance Sheet - All Nonmajor Governmental Funds ..................................... 52 C-1 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - All Nonmajor Governmental Funds .................................................. 53 C-2 Special Revenue Funds: Combining Balance Sheet - Nonmajor Special Revenue Funds ................................ 54 C-3 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds ......................................... 64 C-4 Calhoun County, Texas Annual Financial Report For The Year Ended December 31, 2006 TABLE OF CONTENTS Budgetary Comparison Schedules Pape Exhibit AirportFund................................................................................................................ 73 C-5 County Child Welfare Board Fund.............................................................................. 74 C-6 CourtHouse Security Fund......................................................................................... 75 C-7 D.A. Gun Violence Prosecution Program Fund.......................................................... 76 C-8 Highway87 FM 1090 Fund......................................................................................... 77 C-9 Justice Court Technology 78 C-10 Lateral Road Fund Precinct#1................................................................................... 79 C-11 Lateral Road Fund Precinct#2................................................................................... 80 C-12 Lateral Road Fund Precinct#3................................................................................... 81 C-13 Lateral Road Fund Precinct#4................................................................................... 82 C-14 LawLibrary Fund........................................................................................................ 83 C-15 Port O'Connor Community Center.............................................................................. 84 C-16 District Clerk Records Mgmt/Preservation Fund ......................................................... 85 C-17 County Clerk Records Management Fund.................................................................. 86 C-18 Records Management and Preservation Fund........................................................... 87 C-19 Road and Bridge Fund General.................................................................................. 88 C-20 Road and Bridge Fund Precinct#3............................................................................. 89 C-21 Road Maintenance Fund Precinct#4.......................................................................... 90 C-22 6 Mile Pier/Boat Ramp Insur/Maint (ALCOA) Fund .................................................... 91 C-23 TEAMCompatability (HAVA) Fund............................................................................. 92 C-24 Debt Service Funds: Combining Balance Sheet - Nonmajor Debt Service Funds ....................................... 94 C-25 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Debt Service Funds ................................................ 96 C-26 Budgetary Comparison Schedules: MemorialMedical Plaza.............................................................................................. 98 C-27 2003-A GO Jail Bonds................................................................................................ 99 C-28 2003-B GO Refinancing Bonds................................................................................... 100 C-29 2004 Courthouse Renovation Fund............................................................................ 101 C-30 Capital Projects Funds: Combining Balance Sheet - Nonmajor Capital Projects Funds .................................. 102 C-31 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Capital Projects Funds ........................................... 106 C-32 Fiduciary Funds: Agency Funds: Combining Statement of Fiduciary Assets and Liabilities ...................................... 110 C-33 INTRODUCTORY SECTION This page intentionally left blank. CINDY MUELLER COUNTY AUDITOR, CALHOUN COUNTY COUNTY COURTHOUSE ANNEX - 201 W. AUSTIN PORT LAVACA, TEXAS 77979 (361) 5534610 Honorable Joseph P. Kelly Judge, 24`" Judicial District Honorable Stephen Williams Judge, 13e Judicial District Honorable Ski p�erKoetter Judge, 267 Judicial District Honorable Members of Commissioners Court Calhoun County, Texas Gentlemen In compliance with the statutory duties of the County Auditor as prescribed by Vernon's Texas Codes Annotated - Local Government Code, Title 3, Subtitle B, Chapter 84, 1 submit herewith the annual financial report of the government of Calhoun County, Texas for the fiscal year ended December 31, 2006. This report covers only the finances of the government of Calhoun County and does not include financial information or financial statements on various dependent agencies, boards or commissions which may utilize the prefix of "Calhoun County" in their corporate or assumed name. ACCOUNTING SYSTEMS AND REPORTS The accounts and financial records of Calhoun County, Texas, are maintained in conformance with Vernon's Texas Codes Annotated - Local Government Code. This report is prepared in accordance with generally accepted accounting principles promulgated by the Governmental Accounting Standards Board. Additional details about the accounting system are provided in Note 1 of the `Notes to Financial Statements". INDEPENDENT AUDIT The Calhoun County Commissioners Court selected the firm of Rutledge Crain & Company, PC, Certified Public Accountants, to make an independent audit for the fiscal year 2006 and their report is included in this annual report. GENERALREMARKS I wish to express my appreciation for the cooperation given me by the members of Commissioners Court and by all officials, department heads and employees in all matters related to the operation of this office, I hereby state that, to the best of my knowledge, this report is a true and correct statement of the financial position of Calhoun County, Texas, as of December 31, 2006, and the results of the County's operations and transactions for the year then ended, in accordance with generally accepted accounting principles applicable to governmental entities, subject to the notes to the financial statements. Respectfully submitted, 'A' Cindy Mu Iler County Auditor District Courts Judge, 24th Judicial District Judge, 135th Judicial District Judge, 267th Judicial District Criminal District Attorney County Court -at -Law Judge County Auditor Elected County Officials County Judge Commissioner, Precinct One Commissioner, Precinct Two Commissioner, Precinct Three Commissioner, Precinct Four Tax Assessor -Collector District Clerk County Clerk County Sheriff County Treasurer CALHOUN COUNTY, TEXAS DIRECTORY OF OFFICIALS AND DEPARTMENT HEADS December 31, 2006 Joseph P. Kelly Victoria County Courthouse Victoria, Texas Stephen Williams Victoria County Courthouse Victoria, Texas Skipper Koetter Victoria County Courthouse Victoria, Texas Dan W. Heard Calhoun County Courthouse Port Lavaca, Texas Alex R. Hernandez Calhoun County Courthouse Port Lavaca, Texas Cindy Mueller Calhoun County Courthouse Annex Port Lavaca, Texas Michael J. Pfeifer Calhoun County Courthouse Port Lavaca, Texas Roger C. Galvan 2213 Vail Port Lavaca, Texas Michael Balajka 344 Hartman Road Port Lavaca, Texas Neil E. Fritsch 701 Willowick Dr. Port Lavaca, Texas Kenneth Finster P.O. Box 640 Seadrift, Texas Gloria Ochoa Calhoun County Courthouse Port Lavaca, Texas Pamela Martin Hartgrove Calhoun County Courthouse Port Lavaca, Texas Anita Fricke Calhoun County Courthouse Port Lavaca, Texas Burnard B. Browning Calhoun County Courthouse Port Lavaca, Texas Rhonda S.Kokena Calhoun County Courthouse Annex Port Lavaca, Texas CALHOUN COUNTY, TEXAS DIRECTORY OF OFFICIALS AND DEPARTMENT HEADS December 31, 2006 Elected Precinct Officials Justice of Peace, Precinct One Justice of Peace, Precinct Two Justice of Peace, Precinct Three Justice of Peace, Precinct Four Justice of Peace, Precinct Five Constable, Precinct One Constable, Precinct Two Constable, Precinct Three Constable, Precinct Four Constable, Precinct Five Appointed Personnel Building Inspector Building Superintendent Chief Probation Officer Juvenile Probation Officer Veterans Service Officer Hospital Administrator (Appointed by Board of Memorial Medical Center) Celestine V. Menchaca P.O. Box 254 Port Lavaca, Texas James W. Duckett P.O. Box 1307 Port Lavaca, Texas Gary W. Noska P.O. Box 543 Point Comfort, Texas James Dworaczyk P.O. Box 141 Seadrift, Texas Nancy J. Pomykal P.O. Box 454 Port O'Connor, Texas Gregory Falcon 1500 Avalon Port Lavaca, Texas Kenneth W. Wenske 1521 W. Jackson Port Lavaca, Texas Bruce A. Blevins 826 Westwood Port Lavaca, Texas Fritz G. Wilke 1911-A Sweetwater Road Port Lavaca, Texas Virgil Redding P.O. Box 486 Port O'Connor, Texas Melvin 0. Strong Calhoun County Courthouse Port Lavaca, Texas Charles V. Crober Calhoun County Courthouse Port Lavaca, Texas Claudine Saenz Calhoun County Courthouse Annex Port Lavaca, Texas Cynthia L. Rains Calhoun County Courthouse Annex Port Lavaca, Texas John H. Clegg., Jr. 502 Tommy Drive Port Lavaca, Texas Elwood Currier 815 N. Virginia Port Lavaca, Texas CALHOUN COUNTY, TEXAS DIRECTORY OF OFFICIALS AND DEPARTMENT HEADS December 31, 2006 County Agricultural Agent Allen Z. Matthies P.O. Box 86 Port Lavaca, Texas County CEAFCS Agent Bethany I. Bowman P.O. Box 86 Part Lavaca, Texas County Marine Agent William D. Harvey P.O. Box 86 Port Lavaca, Texas County Librarian Noemi Cruz 200 W. Mahan Port Lavaca, Texas County Librarian, Seadrift Carol J. Garriott Seadrift Library Seadrift, Texas County Librarian, Point Comfort Grace Bradley Point Comfort Library Point Comfort, Texas County Librarian, Port O'Connor Shirley H. Gordon Port O'Connor Library Port O'Connor, Texas County Health Officer Bain C. Cate, M.D. 117 West Ash Port Lavaca, Texas County Waste Management Supervisor Patricia Kalisek Rosenbaum Road Port Lavaca, Texas County Election Administrator Dora E. Garcia Calhoun County Courthouse Port Lavaca, Texas County Nuisance Ordinance enforcement Officer Bruce A. Blevins Calhoun County Courthouse Port Lavaca, Texas Emergency Medical Services Director Henry J. Barber 216 E. Mahan Port Lavaca, Texas CALHOUN COUNTY ORGANIZATION CHART December 31, 2006 COUNTY VOTERS County Court -At -Law Judge District Judges County j County Auditor. Juvenile Board Commissioners f4) and County Judge County Hospital Board County Librarian Building Supervisor County Clerk District Clerk .Tax Assessorbollector County Treasurer Emergency Management Director Criminal District Attorney Veterans Service Officer County Sheriff Building Inspector Constables (5) Sanitary Landfill Manager Justices of Peace (5) Law Library ...... Calhoun County Bar Association Public Health Personnel }.......] Texas State Health Department Extension Service}........ Texas A&M University Nuisance Ordinance Enforcement Officer Emergency Medical Services Director 131 This page intentionally left blank. vi FINANCIAL SECTION vii This page intentionally left blank. viii RUTLEDGE CRAIN & COMPANY, PC CERTIFIED PUBLIC ACCOUNTANTS 2401 Garden Park Court, Suite 8 Arlington, Texas 76013 INDEPENDENT AUDITORS' REPORT To the Honorable County Judge and Commissioners Comprising the Commissioners' Court of Calhoun County, Texas We have audited the accompanying financial statements of the governmental activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Calhoun County, Texas as of and for the year ended December 31, 2006, which collectively comprise the County's basic financial statements as listed in the table of contents. These financial statements are the responsibility of Calhoun County, Texas' management. Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of the discrete component unit, Memorial Medical Center ("MMC'), which statements reflect 100% of the assets and revenues of the County's discretely presented component units as of and for the year ended December 31, 2006. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for MMC, is based solely on the report of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of Calhoun County, Texas as of December 31, 2006, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America. The management's discussion and analysis and budgetary information on pages 3 through 13 and 48 through 49, identified as Required Supplementary Information in the table of contents are not a required part of the basic financial statements but are supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplemental information. However, we did not audit the information and express no opinion on it. Our audit was performed for the purpose of forming opinions on the financial statements which collectively comprise Calhoun County, Texas' basic financial statements. The introductory section, combining and individual nonmajor fund financial statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund financial statements and schedules have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole. The introductory section has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on it. r May 4, 2007 Members: Metro (817) 265-9989 American Institute of Certtied Public Accountants Fax (817) 861-9623 Texas society of Certified Public Accountants This page intentionally left blank. MANAGEMENT'S DISCUSSION AND ANALYSIS This section of Calhoun County's annual financial report presents our discussion and analysis of the County's financial performance during the current year. Please read it in conjunction with the County's financial statements, which follow this section. FINANCIAL HIGHLIGHTS: • The assets of the County exceeded its liabilities at the close of the most recent fiscal year by $28,502,903 (net assets). Of this amount, $10,064,629 (unrestricted net assets) may be used to meet the government's ongoing obligations to citizens and creditors. • As of the close of the current fiscal year, the County's governmental funds reported combined ending fund balances of $10,292,377. The amount which is available for spending at the government's discretion (unreserved, undesignated fund balance) is $9,786,639. • At the end of the current fiscal year, unreserved, undesignated fund balance for the general fund was $6,565,505, or 39 percent of total general fund expenditures. • The County's total debt decreased by $821,301 during the current fiscal year. The key factors in this decrease were principal payments of $820,000, OVERVIEW OF THE FINANCIAL STATEMENTS: The annual report consists of three parts — management's discussion and analysis (this section), the basic financial statements, and required supplementary information. The basic financial statements include two kinds of statements that present different views of the County. • The first two statements are government -wide financial statements that provide both long-term and short- term information about the County's overall financial status. • The remaining statements are fund financial statements that focus on individual parts of the government, reporting the County's operations in more detail than the government -wide statements. • The governmental funds statements tell how general government services were financed in the short-term as well as what remains for future spending. • Fiduciary fund statements provide information about the financial relationships in which the County acts solely as a trustee or agent for the benefit of others, to whom the resources in question belong. • Discrete component unit statements (Proprietary fund) offer short- and long-term financial information about the activities the government operates like businesses. The financial statements also include notes that explain some of the information in the financial statements and provide more detailed data. The statements are followed by a section of required supplementary information that further explains and supports the information in the financial statements. CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2006 (Unaudited) Figure A-1 shows how the required parts of this annual report are arranged and related one another. Figure A-2 summarizes the major features of the County's financial statements, including the portion of the County government they cover and the types of information they contain. The remainder of this overview section of management's discussion and analysis explains the structure and contents of each of the statements. Figure A-2 Major features of the County's Government Wide and Fund Financial Statements WIDE FUNDS FUNDS " FUNDS Entire Government The activities of the Activities the Instances in which ' (except fiduciary County that are not County operates the County is the<. funds) and the proprietary or similar to private trustee or agent for . County's fiduciary businesses or self someone else's `-component units insurance resources Statement of Net Balance Sheet, Statement of Net Statement of Net _ Assets. Statement Statement of Assets, Statement Assets, Statement '. of Activities Revenues, of Revenues, of Changes in -ia Expenditures and Expenditures and Fiduciary Net Fund Balances Changes in Fund Assets. Net Assets, Statement of Cash Flows Accrual accounting Modified accrual Accrual accounting Accrual accounting.. �._ and economic accounting and and economic andeconomic resources focus. current financial resources focus resources focus 1 resources focus. - All assets and Only assets All assets and All assets and liabilities, both expected to be liabilities, both liabilities both short - financial and used up and financial and term and long-term: .-. capital, short-term liabilities that capital, and short- the County's funds ' and long-term. become due during term and long-term. do not currently the year or soon include capital ' thereafter. No assets, although capital assets they can. included. All revenues and Revenue for which All revenues and All revenuesand r expenses during cash is received expenses during expenses during year, regardless of during or soon after year, regardless of year, regardless of.. when cash is the and of the year, when cash is when cash is received or paid. expenditures when received or paid. received or paid. o goods or services have been received and payment is due during the year or $T'rvsoon thereafter. 4 CALHOUN COUNTY, TEXAS Managements Discussion and Analysis December 31, 2006 (Unaudited) FINANCIAL ANALYSIS OF THE COUNTY AS A WHOLE: Net assets. The County's combined net assets were $28,502,903 at the end of the current year. (See Table A-1) County's Net Assets 2006 2005'.^� • -:Change % Change Current assets` Cash and cash equivalents $12 571,571`$16 ,. 8Qr1',�4f ($4,030,175) -24.28% Receivables (net of allowance for uncollectibles) 6,597,748 `^>` 6118 763. 478,985 7.83% Intergovernmental receivable 1,112,669,112,435 11.24% Inventories 83,200 kr 1'17y79= ,(34,379) -29.24% Prepaid items and other current assets 168,219 11,0119 7.01% Restricted assets:'' r Cash and cash equivalents 11,144,844 2,176,317 24.27% Deferred charges 285,310 ^. 0 3'(84p; -(32,930) -10.35% Total current assets 31,963,561 �,r�33�2$2s23 (1318,728) '3.96% Noncurrent assetsh Capital assets (net, where applicable, of accumulated depreciation) s � Land 1,849,557 , '�;,;'06,280'43,277 2.40%0 Construction in progress 15 978,137 3y.xy9 8T286n 6,090,851 61.60% Buildings 4538,495 (476,773 -9.51% Improvements 2,455,906 '`.�`r�22685„' 187,154 8.25% Equipment 3,222,015 '''3254566" �� (32,551) =1.00% Infrastructure 6,493,204 ' 3' 6 88?"2&2. (369,078) 5:38% Total noncurrent assets 34,537,31429 p'$4;434'i 5;442,880 18.71% Total assets 66,500,875 "s"?3s62;+337, 23t 4,124,152 '6.61% Current Liabilitiesiy Accounts payable 712,002 ;,M,'° 1'05Z800' (340,798) -32.37%° Accrued and other liabilities 1,200 477 "- A' 968 264, 232,213 23 98%0 Due to other governments 353,169w` '397386. , 35,783 11.27% Due to others 213,271 ?(" 182678,a ^„ �Y 30,593 18:75% Unearned revenue 17,730,719 a15 0631{35';. 2;667,554 "17.71% Total current liabilities 20,209,638 , 17 _84 ", 2,625,345 14.93% Noncurrent Liabilities Due in one year 1,210,826 �,'(�,, >909,5r98' 301,228 33.12% Due in more than one year 16,577,508�'"1i,70037 (1,122,529) -6.34% Total noncurrent liabilites 17,788,334 ;18, U,9,6 (821,301) -4.41% Total Liabilities 37,997,972 0. 6,193;J285 1,804,044 :4.98%° �g§Vx Net assets Fn" % 3fi r � �';17 Invested in capital assets, net of related debt 16 837,276 Y-r 396 887<r (559,591) -3.22% Restricted for.��°' r Debt service 440 608 ' r- 409 30,767 7.51 Capital projects 1,160,390 '6 35�8 ] 0� (5,198,340) ' --81.759;b Unrestricted 10,064,629 2,0,1�7,3,57- _8;047,272 398.90% Total net assets 2,502,9031; 26'182795 ->.2,320,108 8.86% Approximately 27.52% or $440,608 of the County's restricted net assets represents amounts restricted for debt service while the remaining 72.48% or $1,160.390 is restricted for capital projects. Of the $1,160,390 restricted for capital projects, the courthouse mold remediation/renovation project accounts for $444,249 or 38.28% and nonmajor capital projects account for the remaining $716,141 or 61.72%. The $10,064,629 of unrestricted net assets represents resources available to fund the programs of the County next year. CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2006 (Unaudited) Changes in net assets. The County's total revenues were $21,341,894. A significant portion, $16,425,974, of the County's revenue comes from taxes. Table A-2 below shows an analysis of the County's program revenues. Table A-2 County's Program Revenues Programs 2006 �."l"Q5 " Change -: % Change General administration $343,422 ,�,��($268,069) -43.84% Judicial 359,562 d262+0 �/0 97,475 3719% Legal 52,912 >� �' 46�Q r 8,823 ,� 14.80% Financial administration 114,481 $ '6 26866 30%6e6 Public facilities 25,731 r `` ` Public safety 379,625 88 90694 31'39% Roads and bridges 875,046 ! s e2 s 150,404 20.760/ Health and welfare 1,045,346 100 237 10:6i'/° Culture and recreation 538,560 113 343;947 176:73b/o Conservation 17,466 17,466. 0.00% Sanitation services 16,965 4 9 2,671. 18,69% Nondepartmental 54,362 `� ,(32,055) , 37.09% Sa 53% Total Revenues $3,823,478 �``1' Table A-3 below shows an analysis of the County's general revenues. Table A-3 County's General Revenues Programs 2006 -,20,W,�.� Change %Change Advalorem taxes $15,443,598 - '$ 4>3 $669,253 4.53% Sales Taxes 957,976 �,�. (103,185) -9,72"/° Other Taxes 24,400 (123) -0.51)% Unrestricted investment ,.c H. earnings 914,168 *v. 75 158,989 21.05% Miscellaneous 112,828 6�O x5 (53,247) -32.06%° Gain on asset sales 65,446 a"h '?,,(r75`'f 140,828 -188.82% 4.86% Total Revenues $17,518,416 ,w,y,,,.v �,. ��;,70M$812,515 CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2006 (Unaudited) An analysis of the revenue percentages is shown in Figure A-3 below. Figure A-3 REVENUE PERCENTAGES 4% 4% ® Taxes 11 % ■ Intergovernmental 2% 0 Services, Licenses & Fines W7 9 -1.79% ❑Interest ■ Other revenue Governmental Activities There was no change in the County's tax rate per $100 valuation, while general fund tax rates increased by $0.0014 or 0.30% and debt service tax rates decreased by ($0.0014) or (2.56)%. Assessed valuation this year was $3,000,147,386 and last year's assessed valuation was $2,847,394,274, an increase of $152,753,112 or 5.36%. Total ad valorem taxes for this year amounted to $15,443,598 while total ad valorem taxes for last year amounted to $14,774,345, or an increase of $669,253 or 4.53%. Table A4, below, presents the cost of each of the County's largest functions as well as each function's net cost (total cost less fees generated by the activities and intergovernmental aid). The net cost reflects what was funded by intergovernmental revenues as well as local tax dollars. Table A-4 County's Functions Costs Total Cost of Services Net Cost of Services - ; Percentage Percentage' Function 2006--_A4 Change 2006 QO$s ,.�,. Change General administration $1,270142 1''000,.' -6.03% $926720 '$7p109 25.21% Judicial Legal 7,131693 1�•01 63 0. 772131 171% 511,948 ti.e a0� 0 459 0365 1.23% Financial administration Public facilities 810,062 813,681 0 733.m-` 0 695,581 787 950 wry`+�,�6 9�354� -' ,� 6 Y38"g -0.54% 13.09% Public safety 4,945 545 0 4,565,920 4-'0 6W 14.02% Roads and bridges 3,641 029 .&�3^908191r (0) -% 2,765,983 „�., `3183;549 13.12% Health and welfare Community development 3,512 193 143,538 '�"8 '1 y8 0. 2 466 847 N'2-k4�78 06 `� �1 0.45% .. ;t7� 2� (0) 143 538 -2.70%0 Culture and recreation Social services 659 071 46015�"" ,'y"""7i 9 "(5� 0 5*r469E 0: �a..,sa 120 511 46015af 1Mta 354`90`L� x -66.Q4% ° 1.20% Conservation Sanitation services 7 750 146 622 -5, :- �,� .,69 5684 (1) a62�s (0) (9 716) 129 657 y`rsxpF�69�' ?",� 68�'5 8� c""-'7<g 68 113.97% -21 02% Nondepanmental 569300 �. 83,9 5 (0) 514938�..497� 3:50%° r Interest and fiscal charges 813 197� 0'. 3.20% 813197 .%�,�`789d 3.09% -0.69% Total costs $19,021786`1;�2F25ti $15,198,308 "r",�$15'094343;q CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2006 (Unaudited) • As of the close of the year, the County's governmental funds expenditures were ($4,102,625) less than the $21,072.412 generated in taxes and other revenues for governmental activities. • The general fund reported a fund balance this year of $6,646,013. • The total cost of the County's programs changed from last year as follows: COUNTY PROGRAMS PROGRAM NAME 2006 1101F200 �" , , CHANGE General Administration $1,358 389 '�� 34�a`2aj ($275,886) Judicial 1,217992 F, Q09"82" 208,210 Legal 505,641 ,' 57�2 (Y1,784)' Financial administration 812,599 873 25,205 Public facilities 5,670,370 �83 3552,533`' Public safety 5,891,372, (3,1,48,534) Roads and bridges 3,295,998 Health and welfare 3,510 763 172;233 Community development 141,219 1�2}t 997 (271032) Culture and recreation 937,763 w 456 480,766" Social services 45,882 727' Conservation Sanitation services 7750 131,699 y 69568 (611818) (27,347) Nondepartmental 79,197(48,912) Interest and fiscal charges 748 403 � 810 (62,356 Debt service 820,000 . 0 w�r/�40t00=� 80;000 Totals $25,175 037 $520 553+ There were no new programs added in the current year. Major changes in programs included: • General administration expenditures increased approximately $108,000 for records automation project for County Clerk and decreased approximately $373,000 for last year's purchase of election machines with Help America Vote Act grant funds. • Public facilities expenditures increased approximately $3,685,000 for construction costs for courthouse renovation and decreased approximately $136,000 for airport improvements that were completed last year. • Public safety expenditures decreased approximately $3,700,000 for construction costs of the new jail as the project approached completion, increased approximately $500,000 for operation of the new jail for 6-1/2 months and approximately $70,000 for contributions to expense for Juvenile Probation and Boot Camp/JJAEP. • Road and bridge expenditures decreased approximately $296,000 for the fourth of four installments to the State of Texas for Highway 87 right-of-way acquisition. • Health and welfare program expenditures increased approximately $181,000 for Emergency Medical Services salaries and benefits, uniforms, continuing education and one vehicle, increased approximately $40,000 for defibrillators for volunteer ambulance services and approximately $16,000 for Health Department salaries and benefits and decreased approximately $65,000 for indigent health care. • Culture and recreation expenditures increased approximately $395,000 for Six Mile pier/boat ramp improvements and Magnolia Beach jetty/boat ramp improvements conveyed to the County by Alcoa Remediation Management and approximately $43,000 for Boggy Bayou nature park/wetlands property conveyed to the County by Matagorda Pipeline Partnership. CALHOUN COUNTY, TEXAS Managements Discussion and Analysis December 31, 2006 (Unaudited) • Conservation expenditures decreased approximately $61,800 due to the expiration of a NOAA grant • Interest and fiscal charges decreased approximately $30,000 for debt service on the courthouse renovation certificates of obligation issued in 2004 and decreased approximately $32,000 on new jail bonds, refunding bonds, hospital revenue and tax certificates of obligation and a capital lease for road and bridge equipment. • Debt service expenditures increased $45,000 for the 2004 courthouse renovation certificates of obligation, $25,000 for the 2003 new jail bonds and $10,000 for the 1998 combination hospital revenue and tax certificates of obligation. Government -wide Statements: The government -wide statements report information about the County as a whole using accounting methods similar to those used by private -sector companies. The statement of net assets includes all of the government's assets and liabilities. All of the current year's revenues and expenses are accounted for in the statement of activities regardless of when cash is received or paid. The two government -wide statements report the County's net assets and how they have changed. Net assets (the difference between the County's assets and liabilities) are one way to measure the County's financial health or position. • Over time, increases or decreases in the County's net assets are an indicator of whether its financial health is improving or deteriorating, respectively. • To assess the overall health of the County, one needs to consider additional nonfinancial factors such as changes in the County's tax base. The government -wide financial statements of the County include the governmental activities. Most of the County's basic services are included here, such as general government, public safety, highways and streets, sanitation, economic development, culture and recreation, and interest on long-term debt. Property taxes and grants finance most of these activities. Fund Financial Statements: The fund financial statements provide more detailed information about the County's most significant funds —not the County as a whole. Funds are accounting devices that the County uses to keep track of specific sources of funding and spending for particular purposes. • Some funds are required by State law and by bond covenants. • The Commissioners' Court establishes other funds to control and manage money for particular purposes or to show that it is properly using certain taxes and grants. The County has the following kinds of funds: -Governmental funds —Most of the County's basic services are included in governmental funds, which focus on (1) how cash and other financial assets that can readily be converted to cash flow in and out and (2) the balances left at year-end that are available for spending. Consequently, the governmental fund statements provide a detailed short-term view that helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the County's programs. Because this information does not encompass the additional long-term focus of the government -wide statements, we provide additional information at the bottom of the governmental funds statement, or on the subsequent page, that explain the relationship (or differences) between them. -Fiduciary funds —The County is the trustee, or fiduciary, for certain funds. It is also responsible for other assets that —because of a trust arrangement --can be used only for the trust beneficiaries. The County is responsible for ensuring that the assets reported in these funds are used for their intended purposes. All of the County's fiduciary activities are reported in a separate statement of fiduciary net assets. We exclude these activities from the County's government -wide financial statements because the County cannot use these assets to finance its operations. CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2006 (Unaudited) -Discrete Component Unit (Proprietary fund) -Services for which the County charges customers a fee are generally reported in proprietary funds. Proprietary funds, like the government -wide statements, provide both long-term and short-term financial information. FINANCIAL ANALYSIS OF THE COUNTY'S FUNDS Revenues from governmental fund types totaled $21,072,412, an increase of $839,768 over the preceding year. The increase in local revenues is comprised of approximately $600,000 in ad valorem taxes resulting from the increase in assessed valuation, approximately $300,000 in charges for services, approximately $100,000 interest, and a decrease of approximately $200,000 in intergovernmental, gifts and contributions. Expenditures from governmental fund types totaled $25,175,037,. an increase of $520,553 over the preceding year. The change in local expenditures is explained in the preceding Governmental Activities section of this discussion. General Fund Budgetary Highlights A General Fund budget analysis follows in Table A-5. Table A-5 Budget Analysis Budget : Variance wnh General Fund O[IgiOal Bu'g`, Revisions Actual Final Budget REVENUES: AD VALOREM TAXES539�4710D0j $5,787 $13,8467 ($104,033) SALES TAXES xU a=6'5000D: - 957,976 $307976' OTHER TAXES 90000t - 10188 :$188 INTERGOVERNMENTAL '';r3''h"x'y z134600z 331 385769 $250,938 CHARGES FOR SERVICES�a>815480'; 29,035 1,233600 $389,085.. PERMITS AND LICENSES - 14,652 $41521. FINES AND FORFEITURES ,`xD500: 2x"226000, - 188,650 ($37,350) INTEREST, 617,985 $367,985: GIFTS AND CONTRIBUTIONS , �i 4r000� H "Yhz, - 6,667 $2,6671 RENTS ANDCELLAN LEAOUSES x�F t elk, f ,O�780' - 228847 $221,047 MISCELLANEOUSza�:`420D: 4,027 125907 $117680 TOTALREVENUES ,4R;�.6,0¢9,gBDj 39,180 S 17,618995 ;$1,520,335 EXPENDITURES: x� z i z CURRENT:"�� y° GENERAL ADMINISTRATION 23,323 JUDICIAL 92828�' tlr48��70fj�" 1228,5800 $242,504 LEGAL 14,230 478,426 $21509 FINANCIAL ADMINISTRATION w 63 230; 13,208 812599 $33839 PUBLIC FACILITIES r'`zhg0`4403'. 5,985 753333 $57055. PUBLIC SAFETY ,,,436,Z098, 635,7B9 4,874,495 $128,392 ROADS AND BRIDGES Y.�3ae� 3557'1'f6:` (61,515) 3,266,275 $229,326:. HEALTH AND WELFARE �s 287s,59�3t 467,336 3,510,763 $254,166' COMMUNITY DEVELOPMENT afi".ry=,17'97,,1k 169 141,219 $37,921 CULTURE AND RECREATION x. 445691 34,566 467,276 $12'm SOCIAL SERVICES .Nr'-„x'g8rziy43 376 45882 $2,637 CONSERVATION �*£ y�f7750q. - 7750 $0. SANITATION SERVICES tr1, 162191„ 415 131,699 $30907 TOTAL EXPENDITURES s'16;728;490(' 1,220,475 16,828938 $1,120,017 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER)EXPENDITURES Aayy ;j6690b4) (1,181,295) 9 790,057 $2640352 3 e, z ' OTHER FINANCING SOURCES (USES): Nv TRANSFERSIN'" 600000? - 600,000 $0 TRANSFERS OUT (405,242) 4 (480,615) $627 GAIN ON SALE OF FIXED ASSETS x „(28000) 19,743 & 23.381 $31,638 TOTAL OTHER FINANCING SOURCES (USES) .,;, k49�,0001 (385,499) ` `142,788.. NET CHANGE IN FUND BALANCES �'($1i3,000) ($1,568,794) 9* - $932,823 $2,872,617 10 CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2006 (Unaudited) Over the course of the year the County revised its General Fund budget 6 times. The original budget revenues amounted to $16,059,480 and the final budget revenues amounted to $16,098,660 or an increase of $39,180 in revenues, comprised of approximately $26,000 in auction proceeds and $13,000 in fees and miscellaneous revenues. The original budget expenditures amounted to $16,728,480 and the final budget expenditures amounted to $17,948,955 or an increase of $1,220,475 in expenditures. Significant items causing the expenditure budget increases were a $630,000 increase in indigent healthcare, a $379,000 increase in transfers out to fund a capital project for upgrading the emergency communication system and an increase of approximately $180,000 for salaries and benefits. Significant variances between budgeted and actual revenues were primarily positive. It is the County's policy to budget uncertain revenue sources very conservatively. For example, sales tax revenues can change significantly if the state determines during its audit of businesses and industries that sales taxes were remitted on items that should not have been taxed; the County must then refund the excess, usually in the form of reductions in future allocations. • Ad valorem tax revenues negative variance of approximately $104,000 resulted from tax collections being less than anticipated. • Sales taxes exceeded the anticipated amount by approximately $307,000. • Intergovernmental revenues are subject to change from year to year based on state and federal funding levels. Positive variances in this category are comprised of approximately $141,000 tobacco settlement, $26,000 judiciary reimbursement, $18,000 federal pass -through grants for the health department, $27,000 federal pass -through grant for emergency management, and $18,000 indigent defense grant. • Charges for services approximate positive variances were as follows: $164,000 prisoner lodging (new jail opened mid -June), $112,000 County Clerk fees, $50,000 Sheriff fees and auction proceeds, $14,000 Tax Collector fees, and $11,000 Emergency Medical Service fees. • Interest earned on the County's deposits exceeded the estimate by approximately $368,000 due to an increase in the interest rate and an increase in investments. • Rents and leases collected were greater than budgeted by approximately $220,000 as a result of the County's operation of Memorial Medical Plaza. • Positive variances in miscellaneous revenues included approximately $30,000 refunds of prior year workers compensation and unemployment premiums, $20,000 litigation recovery, $16,000 workers compensation reimbursement and $15,000 commission on jail telephones. The following were significant variances between expenditure budgets and actual expenditures: • General administration expenditures were less than budgeted by approximately $89,000 for personnel vacancies, $51,000 for property and liability insurance premiums, $50,000 for equipment, maintenance and other services and $34.000 for telephone services. • Judicial expenditures were less than budgeted by approximately $30,000 in office supplies, services and equipment, $11,000 related to personnel vacancies and $24,000 unexpended forjurors and court services. • Public facilities expenditures were under budget approximately $50,000 for group insurance, workers compensation and personnel vacancies. • Public Safety positive expenditure variance of approximately $130,000 resulted from the mid -year opening of the new jail. • The positive variance of approximately $220,000 in expenditures for roads and bridges resulted from employment vacancies, actual costs of group and workers compensation insurance less than estimates, and cyclical variations in the need for supplies and materials. • Health and welfare positive variance of approximately $153,000 was due to the unpredictable nature of indigent healthcare expenditures and approximately $53,000 was not expended for workers compensation, group insurance, supplies and services in Emergency Medical Services. 11 CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2006 (Unaudited) CAPITAL ASSETS AND DEBT ADMINISTRATION Capital Assets At the end of the current year the County had invested in a broad range of capital assets, including land, buildings, equipment, infrastructure and other. (See Table A-6). Construction of the County's new 144 bed jail culminated in the opening of the facility in June 2006 at a cost of approximately $8,800,000. Renovation of the County Courthouse will be completed in early 2007. with project costs totaling approximately $6,800,000, More detail information concerning the County's capital assets is presented in the notes to the financial statements. Long Term Debt At year end the County had $17,745,000 in bonds outstanding as shown in Table A-7. More detailed information about the County's debt is presented in the notes to the financial statements. The County issued no new bonds during the year. The County's bonds presently carry "AAA" ratings (insured) with underlying ratings as follows: Moody's Investor ServicesA1 Standard & Poor'sA+ 12 CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2006 (Unaudited) TABLE A-7 BONDS OUTSTANDING $25,000 000 � j yam:. i4xd l 2 $20,000 000 rf 4 q, t; y; iFc v �'"" '`✓' u v a .� .ig T Yh� 1FY d5 VSL J Z � $15,000,000 0 O $10,000,000 W $5,000,000 $0 Orb 0�6 pG� �� p^ry p'`Q p�'O O16 Ory0 pryry pryb ry ry ry ry ry ry ry ry ry ry ry tTOTAL DEBT tGO-2003-REFUNDING —A GO-2003-JAIL —M CO-2004-COURTHOUSE ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES Appraised value used for this year's budget was $3,000,147,386 while $3,727,587,616 was used for next year's budget preparation. This represents an increase of $727,440,230 or 24.25%. General fund tax rates for next year were set at $0.4452, a decrease of $0.0226 or 5.08% below this year's general fund tax rate of $0.4678. The increase in appraised value for 2007 was largely from expiring tax abatements of approximately $585,000,000 coming onto the rolls. The Commissioners Court budgeted $1,300,000 for Capital Improvement Projects in 2007, while maintaining a projected fund balance of approximately 22% of expenditures. Tax abatements coming on the tax rolls are estimated for the year 2008 at $76,500,000. Request for Information This financial report is designed to provide a general overview of the County's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to Cindy Mueller, County Auditor, 201 W. Austin Street, Port Lavaca, Texas, 77979. 13 This page intentionally left blank 14 BASIC FINANCIAL STATEMENTS 15 This page intentionally left blank 16 CALHOUN COUNTY, TEXAS EXHIBIT A-1 STATEMENT OF NET ASSETS DECEMBER 31, 2006 Primary Government Governmental Component ASSETS Activities Unit Cash and cash equivalents Investments $ 12,571,571 412,003 Receivables (net of allowances for uncollectibles): 1,600,000 Intergovernmental receivable 6,597,748 ,597,748 3,467,127 Inventories 1,112,669 Prepaid items and other current assets 83,200 Restricted assets: 168,219 919,646 Cash and cash equivalents Deferred charges 44 14444 144 11,,8 14,352 Capital assets (net, where applicable, of accumulated depreciation) , Land Construction in progress 1,849,557 32,143 Buildings 15,978,137 __ Improvements other than buildings 4,538,495 2,532,510 Furniture, fixtures and equipment __ Infrastructure 3, ,222,22,015 15 2,300,796 Total Assets _ 6,493,204 __ 66,500,875 11,278,577_ LIABILITIES Accounts payable Accrued and other liabilities 712,002 437,093 Due to other governments 1,200,477 952,162 Due to others 33 9 53,16 Unearned revenue 3 271 Noncurrent liabilities: 17213,,16 , 719 -- Due in one year Due in more than one year 1,210,826 568,951 Total Liabilities 11,210,826 168,951 505 37,997,972 2,123,711 NET ASSETS Invested in Capital Assets, Net of Related Debt Restricted For: 16,837,276 4,467,489 Debt Service Capital Projects 44440,608 0,608 Unrestricted 1, Total Net Assets 10,064,629 4,687,377 $ 28,502,903 9,154,866 The accompanying notes are an integral part of this statement. 17 CALHOUN COUNTY, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2006 Functions/Programs Primarygovernment: General administration Judicial Legal Financial administration Public facilities Public safety Roads and bridges Health and welfare Community development Culture and recreation Social services Conservation Sanitation services Nondepartmental Interest and fiscal charges Total governmental activities Total Primary Government COMPONENT UNIT: Memorial Medical Center Program Revenues Operating Capital Charges for Grants and Grants and Expenses Services Contributions Contributions $ 1,270,142 $ 343,393 $ 29 $ 1,131,693 289,746 69,816 _ 511,948 52,912 810,062 114,481 813,681 25,731 _ 4,945,545 321,947 39,650 18,028 3,641,029 870,046 5,000 -- 3,512,193 760,432 284,914 -- 143,538 659,071 10,683 132,754 395,123 46,015 7,750 -- 17,466 -- 146,622 16,965 569,300 19,246 35,116 813,197 19,021,786 2,825,582 584, ill3,151 $ 19,021,786 $_ 2,825,582 $ 584,745 $ 413,151 $=21,983,963 $ 21.529,243 $ 138,206 $ 84,866 General Revenues: Ad valorem taxes Sales taxes Othertaxes Unrestricted Investment Earnings Miscellaneous Gain on Sale of Capital Assets Total General Revenues Change in Net Assets Net Assets - Beginning Net Assets - Ending The accompanying notes are an integral part of this statement, 18 EXHIBIT A-2 Net (Expense) Revenue and Changes in Net Assets Governmental Activities $ (926,720) (772,131) (459,036) (695,581) (787,950) (4,565,920) (2,765,983) (2,466,847) (143,538) (120,511) (46,015) 9,716 (129,657) (514,938) (813,197) (15,198,308) _ (15,198,308) 15,443,598 957,976 24,400 914,168 112,828 65,446 17,518,416 2,320,108 26,182,795 $ 28,502,903 Component Unit $ (231,648) 76,166 _ 150,066 _ 226,232 (5,416) 9,160,282 $ 9,154,866 19 CALHOUN COUNTY, TEXAS BALANCE SHEET- GOVERNMENTAL FUNDS DECEMBER 31, 2006 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Taxes Accounts Intergovernmental receivable Due from other funds Inventories Restricted assets: Cash and cash equivalents Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Accrued and other liabilities Due to other funds Due to other governments Due to others Deferred revenue Total Liabilities Fund balances: Reserved for: Debt service Inventory Unreserved, reported in: General fund Special revenue funds Capital projects funds Total fund balances Total Liabilities & Fund Balances EXHIBIT A-3 General Courthouse Other Governmental Total Governmental Fund Renovation Funds _Funds $ 6,774,499 $ 866,026 $ 4,931,048 $ 12,571,573 4,561,145 -- 454,767 5,015,912 1,353,459 -- 228,377 1,581,836 1,024,561 -- 88,108 1,112,669 230,695 -- 2,396 233,091 80,507 -- 2,693 83,200 11,144,826 -- __ 18 11,144,844 $_ 25,169,692 $_ 866,026 $ 5,707,407 $ 31,743,125 $ 511,647 $ 161,789 $ 38,566 $ 712,002 316,050 259,251 364,171 939,472 1,577 737 230,777 233,091 353,169 -- -- 353,169 204,049 -- 9,222 213,271 17,137,187 - 1,862,556 18,999,743 18,523,679 421,777 _ 2,505,292 21,450,748 _ 80,508 - 422,537 422,537 -- 2,693 83,201 6,565,505 -- -- 6,565,505 -- 2,060,744 2,060,744 _. -- 444,249 716,141 1,160,390 6.646,013 444,249 _ 3,202,115 _ 1Q292,377- $ 25,169,692 $ 866,026 $_ 5,707,407 $ 31,743,125 The accompanying notes are an integral part of this statement. 20 EXHIBIT A-4 CALHOUN COUNTY, TEXAS RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS DECEMBER 31, 2006 Total fund balances - governmental funds balance sheet Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not reported in the funds. Property taxes receivable unavailable to pay for current period expenditures are deferred in the funds. Payables for bond principal which are not due in the current period are not reported in the funds. Payables for bond interest which are not due in the current period are not reported in the funds. Payables for compensated absences which are not due in the current period are not reported in the funds. Other long-term assets are not available to pay for current -period expenditures and are deferred in the funds. Court fines receivable unavailable to pay for current period expenditures are deferred in the funds. Ambulance receivables unavailable to pay for current period expenditures are deferred in the funds. Net assets of governmental activities - statement of net assets The accompanying notes are an integral part of this statement. 10,292,377 34,537,313 236,020 (17,700,038) (261,005) (88,296) 453,529 858,705 174,298 $ 28,502,903 21 CALHOUN COUNTY, TEXAS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Ad valorem taxes Sales taxes Othertaxes Intergovernmental Charges for services Permits and licenses Fines and forfeitures Interest Gifts and contributions Rents and leases Miscellaneous Total revenues Expenditures: Current: General administration Judicial Legal Financial administration Public facilities Public safety Roads and bridges Health and welfare Community development Culture and recreation Social services Conservation Sanitation services Nondepartmental Debt service: Principal Interest and fiscal charges Total expenditures General Fund $ 13,848,754 957,976 10,188 385,769 1,233,600 14,652 188,650 617,985 6,667 228,847 125,907 17,618,995 1,228,580 1,110,641 478,426 812,599 753,333 4,874,495 3,266,275 3,510,763 141,219 467,276 45,882 7,750 131,699 16,828,938 Excess (deficiency) of revenues over (under) expenditun 790,057 Other financing sources (uses): Transfers in 600,000 Transfers out (480,615) Gain on sale of capital assets 23,381 Total other financing sources (uses) 442,766 Net change in fund balances Fund balances, January 1 Fund balances, December 31 Courthouse Renovation 155,321 155,321 4,891.122 4, 991,122 (4,735,801) 78,723 78,723 932,823 (4,657,078) Other Governmental Funds $ 1,571,896 14,212 48,548 163,314 631,703 153,976 140,863 549,127 20,325 4,132 3,298,096 129,809 107,351 27,215 25,915 1,016,877 29,723 470,487 79,197 820,000 748,403 3,454,977 (156,881) 656,196 (854,304) (198,108) (354,989) EXHIBIT A-5 Total Governmental Funds $ 15,420,650 957,976 24,400 434,317 1,396,914 646,355 342,626 914,169 555,794 249,172 130,039 21,072,412 1,358,389 1,217,992 505,641 812,599 5,670,370 5,891,372 3,295,998 3,510,763 141,219 937,763 45,882 7,750 131,699 79,197 820, 000 748,403 25,175,037 (4,102,625) 1,334,919 (1,334,919) _ 23,381 23,381 (4,079,244) _ 5,713,190 _ 5,101,327 3,557,104 14,371,621 $_ 6,646,013 $_ 444,249 $ 3,202,115 $ 1O 292,377 The accompanying notes are an integral part of this statement. 22 CALHOUN COUNTY, TEXAS EXHIBIT A-6 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2006 Net change in fund balances -total governmental funds Amounts reported for governmental activities in the statement of activities ("SOK) are different because: Capital outlays are not reported as expenses in the SOA. The depreciation of capital assets used in governmental activities is not reported in the funds. The gain or loss on the sale of capital assets is not reported in the funds. Property tax revenues are deferred in the funds. This is the change in these amounts this year. Revenues in the SOA not providing current financial resources are not reported as revenues in the funds. Expenses not requiring the use of current financial resources are not reported as expenditures in the funds. Repayment of bond principal is an expenditure in the funds but is not an expense in the SOA. Bond issuance costs and similar items are amortized in the SOA but not in the funds. (Increase) decrease in accrued interest from beginning of period to end of period. Compensated absences are reported as the amount earned in the SOA but as the amount paid in the funds. Certain ambulance receivables are deferred in the funds. This is the change in these amounts this year. Uncollected court fines are not recorded as revenue in the funds. Change in net assets of governmental activities - statement of activities The accompanying notes are an integral part of this statement. (4,079,244) 7,145,693 (1,762,902) 42,065 22,947 18,028 11,483 820,000 (4,659) (60,135) 3,770 35,441 127,621 $_. 2,320,108 23 CALHOUN COUNTY, TEXAS STATEMENT OF NET ASSETS ENTERPRISE FUND DECEMBER 31, 2006 ASSETS Current assets: Cash and cash equivalents Investments Receivables (net of allowances for uncollectibles): Accounts Prepaid items and other current assets Total current assets Noncurrent assets Restricted assets: Cash and cash equivalents Capital assets Land Buildings Equipment Total Assets LIABILITIES Current liabilities: Accounts payable Accrued and other liabilities Compensated absences payable Capital leases payable - current portion Total current liabilities Noncurrent liabilities: Capital leases payable Total noncurrent liabilities Total Liabilities NETASSETS Invested in capital assets, net of related debt Unrestricted Total Net Assets The accompanying notes are an integral part of this statement. Enterprise Fund Memorial Medical Center 412,003 1,600,000 3,467,127 919,646 6,398,776 14,352 32,143 2,532,510 2,300,796 11,278,577 437,093 952,162 336,496 232,455 1,958,206 165,505 165,505 2,123,711 4,467,489 4,687,377 $ 9,154,866 EXHIBIT A-7 24 CALHOUN COUNTY, TEXAS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS - ENTERPRISE FUND FOR THE YEAR ENDED DECEMBER 31, 2006 OPERATING REVENUES: Patient service revenues (net) Other operating revenues Total Operating Revenues OPERATING EXPENSES: Operating expenses Depreciation and amortization Total Operating Expenses Operating Income (Loss) NON -OPERATING REVENUES (EXPENSES): Interest revenue Operating grants and contributions Interest expense Gain on sale of capital assets Total Non -operating Revenues (Expenses) Net Income (Loss) before Capital Contributions CAPITAL CONTRIBUTIONS: Capital contributions Total Capital Contributions Increase (decrease) in net assets Net assets, January 1 Net assets, December 31 The accompanying notes are an integral part of this statement, Enterprise Fund Memorial Medical Center $ 21,380,340 148,903 21,529,243 20,727,632 _ 1,227,365 21,954,997 (425,754) 76,166 138,206 (28,966) _ 150,066 335,472 (90,282) _ 84,866 84,866 (5,416) 9,160,282 $ 9,154,866 EXHIBIT A-8 25 CALHOUN COUNTY, TEXAS STATEMENT OF CASH FLOWS ENTERPRISE FUND FOR THE YEAR ENDED DECEMBER 31, 2006 Cash Flows from Operating Activities: Cash received from patients and third -party payors Other receipts and payments from operations, net Cash paid to suppliers Cash paid to employees Cash paid for employee benefits and payroll taxes Net Cash Provided (Used) by Operating Activities Cash Flows from Non -capital Financing Activities: Noncapital grants and contributions Net Cash Provided (Used) by Non -capital Financing Activities Cash Flows from Capital and Related Financing Activities: Capital grants and contributions Principal payments on long-term debt and notes payable Interest payments on long-term debt and notes payable Purchase of capital assets Net Cash Provided (Used) for Capital & Related Financing Activities Cash Flows from Investing Activities: Investment earnings Purchase of investments Net Cash Provided (Used) for Investing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year Reconciliation of Cash and Cash Equivalents to Balance Sheet Cash and cash equivalents. Restricted cash and cash equivalents Reconciliation of Operating Income to Net Cash Provided by Operating Activities: Operating Income (Loss) Adjustments to Reconcile Operating Income to Net Cash Provided by Operating Activities Depreciation Change in Assets and Liabilities: Decrease (Increase) in receivables Decrease (Increase) in other assets Increase (Decrease) in accounts payable and accrued expenses Increase (Decrease) in third -party payor settlements Total Adjustments Net Cash Provided (Used) by Operating Activities The accompanying notes are an integral part of this statement. Enterprise Fund Memoral Medical Center $ 20,343,066 148,903 (%241,805) (8,002,002) (2,173,312) 74,850 138,206 138,206 84,866 (311,740) (28,966) (473,824) (729,664) 76,166 (1,600,000) (1,523,834) (2,040,442) 2,466,797 $ 426,355 $ 412,003 14,352 $ 426,355 $ (425,754) 1,227,365 (339, 084) (315,100) 625,162 (697,739) 500,604 $ 74,850 EXHIBIT A-9 26 CALHOUN COUNTY, TEXAS STATEMENT OF FIDUCIARY NET ASSETS FIDUCIARY FUNDS DECEMBER 31, 2006 ASSETS Assets: Cash and cash equivalents Receivables (net of allowances for uncollectibles): Accounts Intergovernmental receivable Due from other funds Due from others Total Assets LIABILITIES Accounts payable Due to other funds Due to other governments Due to others Total Liabilities The accompanying notes are an integral part of this statement. Agency Funds 9,290,505 395 114,574 111,686 31,364 $_ 9,548,524 $ 20,172 111,685 313,641 9,103,026 $ %548,524 EXHIBIT A-10 27 This page intentionally left blank CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31.2006 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the County have been prepared in conformity with accounting principles generally accepted (GAAP) in the United States of America as applicable to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard -setting body for establishing governmental accounting and financial reporting principles. GASB Statement No. 20 'Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting" provides guidance on accounting standards to be applied by proprietary funds. The County's discretely presented component unit, Memorial Medical Center (MMC), is a proprietary type fund and has elected to apply all applicable GASB pronouncements as well as FASB Statements and Interpretations, APB Opinions, and ARBs pronouncements unless those pronouncements conflict with or contradict GASB pronouncements. The more significant of the County's accounting policies are described below. A. Reporting Entity The County of Calhoun, Texas was organized by the State of Texas in 1846 from parts of Jackson, Matagorda, and Victoria counties and is governed under the laws of the State of Texas. The County provides the following services: general and financial administration, judicial and legal, public facilities and road and bridge maintenance and construction, public safety, health and welfare, community development, culture and recreation, social services, and conservation and sanitation services. The Calhoun County Commissioners' Court is the level of government which has oversight responsibility and control over all activities of the County. The Court is composed of four commissioners, one elected from each of the four precincts in the County, and the County Judge elected from the entire County. The members are elected by the public and have decision making authority, the power to designate management, the ability to significantly influence operations, and primary accountability for fiscal matters. Although the County receives funding from local, state and federal government entities, the Commissioners' Court is not included in any other government "reporting entity." Discretely presented component unit - For financial reporting purposes, management has considered all potential component units. The decision to include a potential component unit in the reporting entity was made by applying the criteria set forth in GAAP. The criteria used are as follows: Financial Accountability - The primary government is deemed to be financially accountable if it appoints a voting majority of the organization's governing body and (1) it is able to impose its will on that organization or (2) there is a potential for the organization to provide specific financial benefits or impose specific financial burdens on the primary government. Additionally, the primary government may be financially accountable if an organization is fiscally dependent on the primary government regardless of whether the organization has a separately elected governing board, a governing board appointed by a higher level of government or a jointly appointed board. Memorial Medical Center ("MMC") operates a primary critical care hospital. The County Commissioners' Court appoints MMC's board, approves its annual budget, regularly scheduled payment of bills, and major capital additions. MIMIC is reported as a discretely presented component unit because its services are provided entirely to the public. Separate financial statements are available from hospital management at Memorial Medical Center, 815 North Virginia, Port Lavaca, Texas, 77979. B. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses/expenditures during the reporting period. Actual 29 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 results could differ from those estimates. C. Government -wide and Fund Financial Statements The government -wide financial statements (i.e. the statement of net assets and the statement of changes in net assets) report information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities are supported by taxes and intergovernmental revenues. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. 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 or segment and 2) 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 among program revenues are reported instead as general revenues. Separate fund financial statements are provided for governmental funds and fiduciary funds even though the later are excluded from the government -wide financial statements. The General Fund and Courthouse Renovation capital projects fund meet criteria as major governmental funds. Each fund is reported in separate columns in the fund financial statements. Non -major funds include Special Revenue, Debt Service, and Capital Projects funds. The combined amounts for these funds are reflected in a single column in the fund Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances. Detailed statements for nonmajor funds are presented within Combining and Individual Fund Statements and Schedules. D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation Government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements. 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. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Revenues are classified as program revenues and general revenues. Program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. General revenues include all taxes, grants not restricted to specific programs and investment earnings. Governmental fund financial statements are reported using the 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 to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. Property taxes, franchise taxes, licenses, and interest 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. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the County. Receivables which are measurable but not collectible within 60 days after the end of the fiscal period are reported as deferred revenue. Property taxes which were levied and due October 1, 2006 are intended to finance the County's budget for the fiscal year beginning January 1, 2007; accordingly, recognition of revenue from this levy has been deferred to the next fiscal year. Z CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. The County reports the following major governmental funds: The General Fund is the County's general operating fund and is always classified as a major fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Major revenue sources include property and other taxes, intergovernmental revenues, charges for services, and investment of idle funds. Primary expenditures are for general administration, judicial and legal, public facilities and road and bridge maintenance and construction, public safety, and health and welfare. The Courthouse Renovation Capital Projects Fund accounts for the resources received and expended for the renovation of the county courthouse. Proceeds were provided from insurance proceeds received during 2003 and proceeds from certificates of obligation issued during 2004. Nonmajor funds include special revenue, debt service, and capital projects funds. Proprietary fund financial statements are used to account for activities, which are similar to those often found in the private sector. The measurement focus is based upon determination of net income, financial position and cash flows. MMC, the County's discrete component unit, is a proprietary fund used to account for hospital operations. Major revenues are provided by charges for services. Primary expenses are for health care. The proprietary fund is accounted for using the accrual basis of accounting as follows: 1. Revenues are recognized when earned, and expenses are recognized when the liabilities are incurred. 2. Current -year contributions, health care expenses and administrative expenses which are not received or paid until the subsequent year, are accrued. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues are charges to customers for services. Operating expenses for the funds include the cost of services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. Fiduciary fund financial statements include fiduciary funds which are classified into private purpose trust and agency funds. The County has only agency funds which are used to account for assets held by the County as an agent for individuals, private organizations, other governments and other fiduciary funds. Agency funds do not involve a formal trust agreement. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. E. Assets, liabilities, and net assets or equity 1. Cash and cash equivalents Cash consists of demand and time deposits. For purposes of presentation of MMC's cash flows, all investments with a maturity of 3 months or less at acquisition have been classified as cash equivalents. 31 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 2. Interest Capitalization Interest costs incurred by the proprietary fund for the acquisition and/or construction of capital assets are subject to capitalization when the following conditions are present: Expenditures for the capital asset have been made. Activities that are necessary to get the capital asset ready for intended use are in progress. Interest cost is being incurred. The amount of interest cost to be capitalized is based on the weighted average amount of accumulated expenditures for the period multiplied by the interest rate for the obligation incurred specifically to finance the construction of the capital asset net of interest earned on funds borrowed to finance the project. During 2006, MMC capitalized no interest. 3. Investments State statutes authorize the county to invest in (1) obligations of the United States or its agencies and instrumentalities; (2) direct obligations of the State of Texas or its agencies; (3) other obligations, the principal of and interest on which are unconditionally guaranteed or insured by the State of Texas or the United States; (4) obligations of states, agencies, counties, cities, and other political subdivisions of any state having been rated as to investment quality by a nationally recognized investment rating firm and having received a rating of not less than A or its equivalent; (5) certificates of deposit by state and national banks domiciled in this state that are (A) guaranteed or insured by the Federal Deposit Insurance Corporation, or its successor; or, (B) secured by obligations that are described by (1) - (4); or, (6) fully collateralized direct repurchase agreements having a defined termination date, secured by obligations described by (1), pledged with a third party selected or approved by the county, and placed through a primary government securities dealer. Investments maturing within one year of date of purchase are stated at cost or amortized cost, all other investments are stated at fair value which is based on quoted market prices. All investment income is recognized in the appropriate fund's statement of activity and or statement of revenues, expenditures and changes in fund balance. 4. Receivables and Payables Receivable from Other Governments - Accounts receivable 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 established by the grantor have been met. Reimbursements for services performed are recorded as receivables and revenue when they are earned 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 deferred revenue in the fund statements. Receivables are shown net of an allowance for uncollectibles. Due From or Due to Other Funds - Lending or borrowing between funds is reflected as "due from or due to" (current portion) or "advances to or advances from other funds" (non -current). Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable government funds to indicate that they are not available for appropriation and are not expendable available financial resources. Interfund activity reflected in "due from or due to" is eliminated on the government -wide statements. 32 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December31, 2006 5. Capital Assets Capital assets, which include land, buildings and improvements, equipment, and infrastructure assets (e.g., roads and bridges), are reported in the government -wide financial statements. Capital assets (except for grant assets with lower thresholds) are defined as assets with a cost of $1,000 or more. Infrastructure assets include County -owned roads and bridges. 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 repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Capital assets except for infrastructure are depreciated using the straight line method over the following estimated useful lives: Buildings 15 - 50 years Improvements other than buildings 45 years Equipment 5 - 20 years Leased assets 3 - 7 years Infrastructure 35 - 40 years 6. Compensated Absences A liability for unused vacation (two weeks vacation benefits annually (three weeks after ten years of employment)) and compensation time for all full time employees is calculated and reported in the government -wide statements. For financial reporting, the following criteria must be met to be considered as compensated absences: • leave or compensation is attributed to services already rendered, . leave or compensation is not contingent on a specific event. Vested or accumulated vacation leave and compensation time that is expected to be paid with expendable available financial resources is reported as expenditures and fund liabilities of the General Fund. Amounts of vested or accumulated vacation leave and compensation time that are not expected to be paid with expendable available financial resources are reported in the in the government wide statement of assets and expense is recorded for the net change in the government wide statement of changes in net assets. A liability for these amounts is reported in governmental funds only if they are matured, for example, unused reimbursable leave payable as a result of employee resignations and retirements. 7. Fund Equity In government -wide statements, net assets are classified into three categories as follows: a. Invested in capital assets, net of related debt — This component of net assets consists of capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, leases, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. b. Restricted — This component of net assets consists of net assets whose use is restricted by contributors, laws or regulations of other governments, or by laws through constitutional provisions or enabling legislation. c. Unrestricted — This component of net assets consists of those assets that do not meet the definition of "restricted" or "invested in capital assets, net of related debt." 33 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or legally restricted by outside parties for a specific purpose. Fund reservations include debt service, capital projects, and prepaid assets. II. RECONCILIATION OF GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS A. Explanation of certain differences between the governmental fund balance sheet and the government -wide statement of net assets: The governmental fund balance sheet includes a reconciliation between fund balances for total governmental funds and net assets as reported in the government -wide statement of net assets. The details of the difference are as follows: Other long-term assets which are not available to pay for current -period expenditures and are deferred in the funds: Deferred bond issue costs Deferred loss on refunding Prepaid insurance $ 278,747 6,563 168,219 $ 453 529 B. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government -wide statement of activities. The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances — total governmental funds and changes in net assets of governmental activities as reported in the government -wide statement of activities. Government funds report capital expenditures: however, in the statement of activities, the cost of capital assets is allocated over their estimate useful lives and reported as depreciation expense. The details of the difference are as follows: Revenues in the Statement of Activity not providing current financial resources are not recorded as revenues in the funds: Capital contributions $ 18 028 Expenses not requiring the use of current financial resources are not reported as expenditures in the funds: Change in prepaid insurance $ 11 483 III. DEPOSITS, INVESTMENTS AND INVESTMENT POLICIES A. Deposits At year end, the carrying amount of the County's cash and cash equivalents was $33,006,920 and the bank balance was $33,669,585. The bank balance was collateralized with securities held by the County's depository's agent in the County's name. At year end, the County's depository had pledged securities, with a par value of $62,350,717 and fair value of $61,555,280. 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. The County requires all deposits to be covered by Federal Depository Insurance Corporation (FDIC) insurance and/or collateralized by qualified securities pledged by the County's depository in the County's name and held by the depository's agent. 34 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31. 2006 In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or legally restricted by outside parties for a specific purpose. Fund reservations include debt service, capital projects, and prepaid assets. Il. RECONCILIATION OF GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS A. Explanation of certain differences between the governmental fund balance sheet and the government -wide statement of net assets: The governmental fund balance sheet includes a reconciliation between fund balances for total governmental funds and net assets as reported in the government -wide statement of net assets. The details of the difference are as follows: Other long-term assets which are not available to pay for current -period expenditures and are deferred in the funds: Deferred bond issue costs Deferred loss on refunding Prepaid insurance $ 278,747 6,563 168,219 $ 453 529 B. Explanation of certain differences between the governmental fund statement of revenues, expenditures, and changes in fund balances and the government -wide statement of activities. The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances — total governmental funds and changes in net assets of governmental activities as reported in the government -wide statement of activities. Government funds report capital expenditures: however, in the statement of activities, the cost of capital assets is allocated over their estimate useful lives and reported as depreciation expense. The details of the difference are as follows: Revenues in the Statement of Activity not providing current financial resources are not recorded as revenues in the funds: Capital contributions $ 18 028 Expenses not requiring the use of current financial resources are not reported as expenditures in the funds: Change in prepaid insurance $ 11 483 III. DEPOSITS, INVESTMENTS AND INVESTMENT POLICIES A. Deposits At year end, the carrying amount of the County's cash and cash equivalents was $33,006,920 and the bank balance was $33,669,585. The bank balance was collateralized with securities held by the County's depository's agent in the County's name. At year end, the County's depository had pledged securities, with a par value of $62,350,717 and fair value of $61,555,280. 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. The County requires all deposits to be covered by Federal Depository Insurance Corporation (FDIC) insurance and/or collateralized by qualified securities pledged by the County's depository in the County's name and held by the depository's agent. 34 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 B. Investments During 2006, the County's investing activities were limited to certificates of deposit which are classified as cash. IV. PROPERTY TAXES AND OTHER RECEIVABLES A. Property Tax Calendar/Taxes Collected In Advance The County's property tax is levied and recorded as a receivable each October 1, on the assessed value listed as of the prior January 1, for all real and business property located in the County. Taxes are delinquent on February 1 following the October 1 levy date. A statutory lien becomes effective on all property with unpaid taxes as of January 1 of the year following the assessment. The County is prohibited from using taxes collected between October 1 and December 31 until the first day of the budget year for which the taxes are levied. As a result, taxes collected between these dates are shown as restricted cash and deferred revenue on the balance sheets of the General and Debt Service Funds. The appraisal of property within the County is the responsibility of the Calhoun County Appraisal District as required by legislation passed by the Texas Legislature. The Appraisal District is required under such legislation to assess all property within the Appraisal District on the basis of 100% of its appraised value and is prohibited from applying any assessment ratios. The value of property within the appraisal district must be reviewed every five years; however, the county may, at its own expense, require annual reviews of appraised values. The County may challenge appraised values established by the appraisal district through various appeals and, if necessary, legal action. Property taxes attach as an enforceable lien on property as of January 1, following the levy date. Taxes are due by January 31, following the levy date. B. Receivables Governmental fund type receivables consist of amounts due for property taxes or amounts due for services (net of allowance for uncollectibles). Any portion of receivables that do not meet the criteria for revenue recognition are recorded as deferred revenue. Receivables for individual major funds and nonmajor funds in the aggregate at December 31, 2006 were as follows: Courthouse Nonmajor General Renovation Funds Total Taxes receivable $4,801,205 $ - $ 478,702 $5,279,907 Allowance for uncollectible taxes (240,060) - (23,935) (263,995) 4,561,145 - 454,767 5,015,912 Accounts receivable 2,197,152 - 536,028 2,733,180 Allowance for uncollectible (843,693) - (307,651) (1,151,344) 1,353,459 - 228,377 1,581,836 Total $5,914,604 $ - $ 683,144 $6,597,748 35 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 Discrete Component Unit Receivables at December 31, 2006 were as follows: MMC Accounts receivable $5,355,173 Allowance for uncollectible _ (1,888,046) Total $3,467,127 Governmental funds report deferred 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. At the end of the current fiscal year, the various components of deferred revenue and unearned revenue reported in the governmental funds were as follows: Tax levy receivable General Fund Memorial Medical Center Debt Service 2003-A Jail Bonds Debt Service 2003-B GO Refinancing Bonds Debt Service 2004 Courthouse Renovation Debt Service Taxes collected in advance General Fund Memorial Medical Plaza Debt Service 2003-A Jail Bonds Debt Service 2003-B GO Refinancing Bonds Debt Service 2004 Courthouse Renovation Debt Service Fines receivable General Fund Courthouse Security Pretrial Services Records Management and Preservation Road and Bridge Ambulance fees receivable General Fund Other revenue collected in advance General Fund Port O'Connor Community Center 36 Unavailable Unearned Total 217,950 $ 4,321,297 $ 4,539,247 3,986 57,207 61,193 6,223 149,320 155,543 5,111 124,110 129,221 2,751 103,748 106,499 - 11,819,108 11,819,108 - 156,632 156,632 - 408,837 408,837 339,813 339,813 284,062 284,062 640,999 - 640,999 859 - 859 3,386 - 3,386 4,234 - 4,234 209,227 - 209,227 174,298 - 174,298 (36,465) (36,465) 3,050 3,050 $ 1,269,024 $ 17,730,719 $ 18,999,743 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 V. CAPITALASSETS 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 listed at estimated or actual historical costs. General capital assets are not capitalized in the funds used to acquire or construct them. Instead, capital acquisition and construction are reflected as expenditures in governmental funds, and the related assets are reported in governmental -type activities. Donated fixed assets are valued at their estimated fair market value on the date of donation. The County uses the following criteria to classify capital assets: Useful life exceeds one year, Cost equals $1,000 or more for assets acquired by governmental funds, Cost equals $500 or more for assets acquired by proprietary funds. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Depreciation and amortization of capital assets are estimated using the straight line method over estimated useful lives and are charged as an expense against operations for proprietary funds and governmental activities. Accumulated depreciation and amortization are reported for proprietary funds and governmental activities. 37 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 The following is a summary of capital asset activity for the year ended December 31, 2006 Transfers and Balance Completed Balance 12/31/2005 Addtions Retirements Construction 12/31/2006 GOVERNMENTAL ACTIVITIES: Capital assets, not being depreciated: Land $ 1,806,280 $ 43,277 $ - $ - $ 1,849,557 Construction in progress 9,887,286 6,090,851 15,978,137 Total capital assets not being depreciated 11,693,566 6,134,128 17,827,694 Capital assets, being depreciated Buildings 10,754,982 7,758 - - 10,762,740 Improvements other than buildings 5,633,245 363,984 - - 5,997,229 Furniture, fixtures and equipment 9,592,643 586,900 (289,749) - 9,889,794 Infrastructure 16,993,139 70,951 17,064,090 Total capital assets being depreciated 42,974,009 1,029,593 (289,749) 43,713,853 Less accumulated depreciation for: Buildings (5,739,717) (484,528) - - (6,224,245) Improvements other than buildings (3,364,493) (176,830) - - (3,541,323) Furniture, fixtures and equipment (6,338,077) (661,516) 331,814 - (6,667,779) Infrastructure (10,130,857) (440,029) (10,570,886) Total accumulated depreciation (25,573,144) (1,762,903) 331,814 (27,004,233) Total capital assets being depreciated, net 17,400,865 (733,310) 42,065 18,709,620 Governmental activities capital assets, net $ 29,094,431 $ 5,400,818 $ 42,065 $ $ 34,537,314 Depreciation expense was charged to governmental activities functions/programs of the primary government as follows: Functions/Programs General administration $ 39,241 Judicial 11,228 Legal 8,916 Financial administration 1,837 Public facilities 48,030 Public safety 253,261 Roads and bridges 622,721 Health and welfare 86,277 Community development 5,939 Culture and recreation 178,886 Social services 309 Sanitation services 14,788 Nondepartmental 491,470 Total expenditures $ 1,762,903 M CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 Discretely Presented Component Unit Transfers and Balance Completed Balance 12/31/2005 Additions Retirements Construction 12131/2005 BUSINESS -TYPE ACTIVITIES: Capital assets, not being depreciated: Land $ 32,143 $ $ $ $ 32,143 Capital assets, being depreciated Buildings and improvements 8,871,117 50,008 - - 8,921,125 Equipment 12,146,031 422,188 (131,460) - 12,436,759 Leased assets 2,156,405 (826,000) 1,330,405 Total capital assets being depreciated 23,173,553 472,196 (957,460) 22,688,289 Less accumulated depreciation for: Buildings and improvements (6,064,544) (324,071) - - (6,388,615) Equipment (10,226,059) (636,206) 123,000 - (10,739,265) Leased assets (930,169) (265,000) 468,066 (727,103) Total accumulated depreciation (17,220,772) (1,225,277) 591,066 (17,854,983) Total capital assets being depreciated, net 5,952,781 (753,081) (366,394) 4,833,306 Business -type activities capital assets, net $ 5,984,924 $ (753,081) $ (366,394) $ $ 4,865,449 Construction commitments During 2006, the County continued construction of a new jail and mold remediation and renovation of the county courthouse. The County is also participating in the Highway 87 expansion with the Texas Department of Transportation (TxDOT). Description Commitment Cost Incurred Remainder Courthouse renovation $ 5,937,477 $ 5,870,382 $ 67,095 Highway 87 expansion 1,500,000 1,204,237 295,763 $ 7,437,477 $ 7,074,619 $ 362,858 Land acquisition and building construction/renovation are being financed by bond proceeds. 39 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 VI. LONG-TERM DEBT A. General Obligation Debt The County finances acquisition or construction of facilities with general obligation debt which is repaid by the debt service funds. At December 31, 2006, the County had the following outstanding bonded debt: Average Original Year of Final Annual Interest Balance Purpose Amount Issue Maturity Payment Rate 12/31/2006 GOVERNMENTAL TYPE ACTIVITIES DEBT General Obligation Bonds Buildings Bond premium/discount Refunding Certificates of Obligation: Buildings Buildings Bond premium/discount $ 8,490,000 3,340,000 3,130,000 5,890,000 Total Governmental Type Activities Debt 2003 2023 $ 660,000 3.45 % -4.65% $ 7,940,000 8,574 2003 2011 1996 2006 2004 2024 Annual debt service requirements to maturity for general debt: 490,000 2.00 % - 4.00% 2,240,000 10,188,574 293,000 4.35% -7.00% 477,000 3.00% - 4.55 % Ending December 31, Principal Interest Total 2007 $ 1,125,000 $ 722,264 $ 1,847,264 2008 1,135,000 685,547 1,820,547 2009 1,145,000 646,384 1,791,384 2010 1,155,000 605,467 1,760,467 2011 1,165,000 562,572 1,727,572 2012 - 2016 4,490,000 2,194,923 6,684,923 2017-2021 4,785,000 1,281,727 6,066,727 2022-2024 2,745,000 225,301 2,970,301 $ 17,745,000 $ 6,924,185 $24,669,185 The County uses its debt service funds to pay its debt obligations. 40 1,720,000 5,845,000 (53,536) 7,511,464 $ 17,700,038 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 B. Obligations under Capital Lease Discrete Component Unit The County also finances acquisition of equipment through capital leases which are paid by the fund acquiring the underlying asset. At December 31, 2006 MMC had the following obligations under capital lease: Various lease obligations are due at varying rates of imputed interest and are collateralized by equipment with a net amortized cost of $988,598. $ 397 960 Annual debt service requirements to maturity for capital lease obligations: Year Ending Business -Type December 31, Activities 2007 $ 240,876 2008 167,445 408,321 Less: interest (10,361) $ 397,960 D. Schedule of Changes in Long -Term Debt December 31, December 31, Due Within Description 2006 Additions Retirements 2006 One Year Primary Government: General obligation bonds $ 10,759,078 $ - $ (570,504) $ 10,188,574 $ 760,504 Certificates of obligation 7,758,489 (247,025) 7,511,464 362,026 Total bonds payable 18,517,567 - (817,529) 17,700,038 1,122,530 Accrued compensated absences 92,068 - (3,772) 88,296 88,296 $ 18,609,635 $ - $ (821.301) $ 17,788,334 $ 1,210,826 Discrete Component Unit: Capital lease obligation $ 1,225,700 $ - $ (827,740) $ 397,960 $ 232,455 Accrued compensated absences 292,330 44,166 336,496 336,496 $ 1,518,030 $ 44,166 $ (827,740) $ 734,456 $ 568,951 Business -type activities compensated absences are included in accrued liabilities. 41 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 VII. INTERFUND RECEIVABLES, PAYABLE BALANCES, AND OPERATING TRANSFERS Interfund receivables and payables at December 31, 2006 were as follows: Interfund Interfund Fund Receivable Payable General Fund Courthouse Renovation Nonmajor governmental type funds Total Due From/To Other Funds $ 230,695 $ 1,577 737 2,396 230,777 $ 233,091 $ 233,091 The General Fund provided money to various capital projects funds in advance of revenue receipted from other sources in subsequent years. Operating transfers during 2006 were as follows: General Fund Courthouse Renovation Nonmajor governmental funds Operatina Transfers In Out $ 600,000 $ 480,615 78,723 0 656,196 854,304 $1,334,919 $1,334,919 Operating transfers were made to provide for road and bridge maintenance, airport maintenance, debt service, capital asset acquisition, and courthouse renovation. Vill. RETIREMENT COMMITMENTS A. Plan Description The County and Memorial Medical Center (MMC) provide retirement, disability, and death benefits for all of their respective full-time employees through nontraditional defined benefit plans in the state-wide Texas County and District Retirement System (TCDRS). The Board of Trustees of TCDRS is responsible for the administration of the statewide agent multiple -employer public employee retirement system consisting of 575 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 TCDRS Board of Trustees at P.O. Box 2034, Austin, Texas, 78768-2034. The plan provisions are adopted by County Commissioners' Court and the MMC Board, within the options available in the state statutes governing TCDRS (TCDRS Act). Members can retire at ages 60 and above with 8 or more years of service or with 30 years regardless of age or when the sum of their age and years of service equals 75 or more. Members are vested after 8 years but must leave their accumulated contributions in the plans to receive any employer -financed benefit. Members who withdraw their personal contributions in a lump -sum are not entitled to any amounts contributed by their employer. 42 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 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 County Commissioners' Court within the 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 contribution and the employer -financed monetary credits to a monthly annuity using annuity purchase rates prescribed by the TCDRS Act. B. Funding Policy The County and MMC have elected the annually determined contribution rate (Variable -Rate) plan provisions of the TCDRS Act. The plans are 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 employer is actuarially determined annually. It was 9.50% and 4.27%, respectively for the County and MMC for 2006. The contribution rate payable by the employee members for calendar year 2006 is the rate of 7% as adopted by the County Commissioners' Court and MMC's Board. The employee contribution rate and the employer contribution rate may be changed by the County Commissioners' Court and MMC's Board within the options available in the TCDRS Act. C. Annual Pension Cost For the fiscal year ended December 31, 2006, the annual pension cost for the TCDRS plans for employees and the employer's actual contributions were $506,318 and $431,223, respectively, for the County and MMC. The annual required contributions were actuarially determined as a percent of the covered payroll of the participating employees, and were in compliance with the GASB Statement No. 27 parameters based on the actuarial valuation as of December 31, 2004, the basis for determining the contribution rate for calendar year 2006. The December 31, 2005 actuarial valuation is the most recent valuation. Actuarial valuation date Actuarial cost method Amortization method Amortization period in years County MMC Asset valuation method Assumptions Actuarial Valuation Information 12/31 /03 12/31 /04 12/31 /05 entry age entry age entry age level percentage level percentage level percentage of of payroll, open 20 30 long-term of payroll, open 20 30 long-term appreciation with appreciation with adjustment adjustment payroll, open 20 30 long-term appreciation with adjustment Investment return 8.0% 8.0% 8.0% Projected salary increases 5.5% 5.5% 5.5% Inflation 3.5% 3.5% 3.5% Cost of living adjustments 0.0% 0.0% 0.0% 43 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 Schedule of Funding Progress Acruarial valuation date County Actuarial value of assets Actuarial accrued liability (AAL) Unfunded actuarial accrued liability (UAAL) Funded ratio Annual covered payroll (actuarial) UAAL as percentage of covered payroll MMC Actuarial value of assets Actuarial accrued liability (AAL) Unfunded actuarial accrued liability (UAAL) Funded ratio Annual covered payroll (actuarial) UAAL as percentage of covered payroll Fiscal Year Ended Annual Pension Cost (APC) County MMC Percentage of APC Contributed Net Pension Obligation IX. RISK MANAGEMENT Primary Government 12/31 /03 12/31 /04 12/31 /05 $ 10,480,204 $ 11,376,655 $ 12,469,092 $ 12,342,465 $ 13,328,007 $ 14,378,215 $ 1,862,261 $ 1,951,352 $ 1,909,123 84.9% 85.4% 86.7% $ 5,296,682 $ 5,237,650 $ 5,505,705 35.2% 37.3% 34.7% $ 10,510,221 $ 11,575,171 $ 12,636,002 $ 9,455,283 $ 10,464,422 $ 11,514,716 $ (1,054,938) $ (1,110,749) $ (1,121,286) 111.2% 110.6% 109.7% $ 6,352,220 $ 6,029,716 $ 6,181,048 -16.6% -18.4% -18.1% Trend Information 12/31 /04 12/31 /05 12/31 /06 495,645 $ 506,318 $ - 422,081 $ 431,223 $ - 100.0% 100.0% 100.0% The County is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; business interruption; errors and omissions; injuries to employees; employee health benefits; and other claims of various nature. Any losses reported but unsettled or incurred and not reported, are believed to be insignificant to the County's financial statements. For the last three years, there have been no significant reductions of insurance coverage or insurance settlements in excess insurance coverage. Any losses reported but unsettled or incurred and not reported, are believed to be insignificant to the County's financial statements. Discrete Component Unit MMC participates in an interlocal pool (the "Pool") of approximately 34 Texas rural governmental hospitals sharing risk for workers compensation injuries. The Pool calculates a minimum pool contribution which is funded initially for participation and additionally calculates an expected level of claim development both based on payroll and claim estimates of MMC. If MMC experiences claim losses above this claim expectation, the required pool contribution may increase up to a second threshold. The pool may also assess supplementary assessments to member hospitals not to exceed 100% of annual payment for any previous year MMC was a participant. The Pool maintains specific excess insurance on a per occurrence basis and also aggregates excess insurance that provide some mitigation of overall member losses. However, it is not possible to determine if these changes will be sufficient to maintain the loss pool without additional assessments to MMC. At December 31, 2006, MMC does not believe that a reserve for any assessments is necessary. 44 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 MMC is partially self -insured for employee health claims. Additionally, insurance covers aggregate expenses in excess of $1,000,000. An estimated liability of $586,008 has been recorded for claims that are unpaid at December 31, 2006, as well as for those that are incurred but not reported. These estimates are based on an analysis of claims filed subsequent in conjunction with the above noted excess insurance. At year-end, MMC had a stop -loss insurance receivable of $156,682. 2005 2005 Liability at beginning of year $ 150,000 $ 131,053 Current year claims and changes in estimates 1,706,945 1,066,631 Claims payments (1,270,937) (1,047,684) Liability at end of year $ 586,008 $ 150,000 X. COMMITMENTS AND CONTINGENCIES Primary Government and Discrete Component Unit The County is a party in lawsuits occurring in the normal course of business. Although the outcome of these matters is not presently determinable, in the opinion of the County's management, their resolution will not have a material adverse effect on the financial condition of the County. Amounts received or receivable from grantor agencies are subject to audit and adjustment by such agencies. Any disallowed claims, including amounts already collected may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time although the County expects such amounts, if any, to be immaterial. Discrete Component Unit Memorial Medical Center (MMC) is a party in lawsuits occurring in the normal course of business. Although the outcome of these matters is not presently determinable, in the opinion of MMC's management, their resolution will not have a material adverse effect on the financial condition of MMC. MMC leases various equipment and facilities under operating leases expiring at various dates through October 2010. Total rental expense in 2006 for all operating leases was approximately $630,807. MMC has entered into minimum income guarantees with physicians in return for their continued practice in the surrounding area. The physicians repay the advances when their net income exceeds agreed minimums. Unpaid advances may be forgiven for practice continued beyond the initial term. MMC has advanced $230,315 under these agreements with an unamortized balance due at December 31, 2006 of $61,186. XI. OTHER DISCLOSURES A. Patient Revenue Discrete Component Unit Uncompensated Care — Memorial Medical Center patient revenue is reported net of adjustments for Medicare and Medicaid contractual adjustments, other third -party payors, and charity care. Uncompensated care for the year ended December 31, 2006 was $16,895,123. 45 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2006 B. Concentrations of Credit Risk / Business Concentrations Primary Government Governmental fund type accounts and taxes receivable are due from citizens and businesses within the County's boundaries. Risk of loss is immaterial due to wide dispersion of receivables and because of policies which address procedures for approving credit and filing property tax liens. Discrete Component Unit Memorial Medical Center receivable concentrations are primarily due from Medicare/Medicaid (37%), other third - parry payors (31 %), and patients (32%). Suppliers — MMC is dependent on a supplier for primarily all of its pharmaceutical supplies. Failure to obtain favorable renewal terms or to locate alternative suppliers could result in a future disruption of service to patients. Physicians - MMC is dependent upon local physicians practicing in its service area to provide admissions (patients) and to utilize the hospital for outpatient services. A decrease in the number of physicians providing these services or change in their utilization patterns may have an adverse effect on hospital operations. 46 REQUIRED SUPPLEMENTARY INFORMATION 47 CALHOUN COUNTY, TEXAS GENERALFUND -BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 EXHIBIT B-1 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Ad valorem taxes $ 13,947,000 $ 13,952,787 $ 13,848,754 $ (104,033) Sales taxes 650,000 650,000 957,976 307,976 Othertaxes 10,000 10,000 10,188 188 Intergovernmental 134,500 134,831 385,769 250,938 Charges for services 815,480 844,515 1,233,600 389,085 Permits and licenses 10,500 10,500 14,652 4,152 Fines and forfeitures 226,000 226,000 188,650 (37,350) Interest 250,000 250,000 617,985 367,985 Gifts and contributions 4,000 4,000 6,667 2,667 Rents and leases 7,800 7,800 228,847 221,047 Miscellaneous 4,200 8,227 125,907 117,680 Total revenues 16,059,480 16,098,660 17,618,995 1,520,335 Expenditures: Current: General administration 1,447,761 1,471,084 1,228,580 242,504 Judicial 1,092, 828 1,179,421 1,110,641 68,780 Legal 485,705 499,935 478,426 21,509 Financial administration 833,230 846,438 812,599 33,839 Public facilities 804,403 810,388 753,333 57,055 Public safety 4,367,098 5,002,887 4,874,495 128,392 Roads and bridges 3,557,116 3,495,601 3,266,275 229,326 Health and welfare 3,297,593 3,764,929 3,510,763 254,166 Community development 178,971 179,140 141,219 37,921 Culture and recreation 445,691 480,257 467,276 12,981 Social services 48,143 48,519 45,882 2,637 Conservation 7,750 7,750 7,750 - Sanitation services 162,191 162,606 131,699 30,907 Total expenditures 16,728,480 17,948,955 16,828,938 1,120,017 Excess (deficiency) of revenues over (under) expenditures (669,000) (1,850,295) 790,057 2,640,352 Other financing sources (uses): Transfers in 600,000 600,000 600,000 -- Transfers out (76,000) (481,242) (480,615) 627 Gain on sale of capital assets (28,000) (8,257) 23,381 31,638 Total other financing sources (uses) 496,000 110,501 142,766 32,265 Net change in fund balances (173,000) (1,739,794) 932,823 2,672,617 Fund balances, January 1 3,800,000 4,871,456 5,713,190 841,734 Fund balances, December 31 $ 3,627,000 $ 3,131,662 $ 6,646,013 $ 3,514,351 48 CALHOUN COUNTY, TEXAS Notes to Required Supplementary Information December 31, 2006 Budgetary Data The County Judge serves as the budget officer for the Commissioners' Court and submits the annual budget for approval where the legal level of control is by fund. Following is a summary of the budget procedures: 1. Prior to August 1, the County Judge submits a proposed operating budget to the Commissioners' Court for the fiscal year commencing the following January 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted at the County Courthouse to obtain taxpayer comments. 3. Prior to October 1, the budget is legally enacted through passage by the Commissioners' Court. 4. No budget amendments can be made without holding public hearings and appropriate action by the Commissioners' Court. The Commissioners' Court may, by order, authorize an emergency expenditure as an amendment to the original budget only in a case of grave public necessity to meet an unusual and unforeseen condition that could not have been included in the original budget through the use of reasonable diligent thought and attention. The Commissioners' Court may issue an order to amend the budget by transferring an amount budgeted for one line item to another budgeted line item without authorizing an emergency expenditure. 5. Formal budgetary integration is employed as a management control device during the year for the General Fund, Special Revenue Funds, Debt Service and Capital Projects Funds. No expenditures in excess of budgeted amounts can be made. 6. Budgets are adopted on the GAAP basis of accounting. Amounts shown in the original adopted budget column as beginning fund balance represent estimated available cash. Amounts shown in the final adopted budget column as beginning fund balance represent actual cash available less adjustments for prior year accruals. Annual appropriated budgets are adopted for the general fund, certain special revenue or debt service funds. Capital projects funds are budgeted on a project length basis rather than on a fiscal year basis. All annual appropriations lapse at fiscal year end. 7. The following funds had ending fund deficit balances: Special Revenue Fund TEAM Compatibility (HAVA) $ 1,250 Capital Projects Fund Airport Improvements II $ 30,880 These deficits will be restored by future earnings or transfers from other funds. m This page intentionally left blank. R SUPPLEMENTARY INFORMATION - NON -MAJOR COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES 51 EXHIBIT C-1 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2006 Total Nonmajor Special Debt Capital Governmental Revenue Service Projects Funds (See Funds Funds Funds ExhibitA-3) ASSETS Cash and cash equivalents $ 2,129,961 $ 1,544,518 $ 1,256,569 $ 4,931,048 Receivables (net of allowances for uncollectibles): Taxes - 454,767 -- 454,767 Accounts 227,950 -- 427 228,377 Intergovernmental receivable 23,073 65,035 -- 88,108 Due from other funds 2,396 -- -- 2,396 Inventories 2,693 -- - 2,693 Restricted assets: Cash and cash equivalents - 18 -- 18 Total Assets $ 2,386,073 $ 2,064,338 $ 1,256,996 $ 5,707,407 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 14,160 $ - $ 24,406 $ 38,566 Accrued and other liabilities 168 -- 364,003 364,171 Due to other funds 78,330 1 152,446 230,777 Due to others 9,222 -- -- 9,222 Deferred revenue 220,756 1,641,800 -- 1,862,556 Total Liabilities 322,636 1,641,801 540,855 2,505,292 Fund balances Reserved for: Debt service -- 422,537 -- 422,537 Inventory 2,693 -- -- 2,693 Unreserved, reported in: Special revenue funds 2,060,744 - -- 2,060,744 Capital projects funds -- -- 716,141 716,141 Total fund balances 2,063,437 422,537 716,141 3,202,115 Total Liabilities & Fund Balances $ 2,386,073 $ 2,064,338 $ 1,256,996 $ 5,707,407 52 EXHIBIT C-2 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Total Nonmajor Special Debt Capital Governmental Revenue Service Projects Funds (See Funds Funds Funds Exhibit A-5) Revenues: Ad valorem taxes $ -- $ 1,571,896 $ - $ 1,571,896 Othertaxes 14,212 -- - 14,212 Intergovernmental 48,548 -- - 48,548 Charges for services 163,314 - - 163,314 Permits and licenses 631,703 -- - 631,703 Fines and forfeitures 153,976 - -- 153,976 Interest 82,958 23,763 34,142 140,863 Gifts and contributions 549,127 -- -- 549,127 Rents and leases 20,325 -- - 20,325 Miscellaneous 4,132 -- -- 4,132 Total revenues 1,668,295 1,595,659 34,142 3,298,096 Expenditures: Current: General administration 21,964 -- 107,845 129,809 Judicial 16,331 -- 91,020 107,351 Legal 27,215 -- -- 27,215 Public facilities 25,915 -- -- 25,915 Public safety 16,440 - 1,000,437 1,016,877 Roads and bridges 29,723 - - 29,723 Culture and recreation 470,487 - - 470,487 Nondepartmental 79,197 -- -- 79,197 Debt service: Principal -- 820,000 -- 820,000 Interest and fiscal charges -- 748,403 -- 748,403 Total expenditures 687,272 1,568,403 1,199,302 3,454,977 Excess (deficiency) of revenues over (under) expenditures 981,023 27,256 (1,165,160) (156,881) Other financing sources (uses): Transfers in 32,300 -- 623,896 656,196 Transfers out (854,304) -- -- (854,304) Total other financing sources (uses) (822,004) - 623,896 (198,108) Net change in fund balances 159,019 27,256 (541,264) (354,989) Fund balances, January 1 1,904,418 395,281 1,257,405 3,557,104 Fund balances, December 31 $ 2,063,437 $ 422,537 $ 716,141 $ 3,202,115 53 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31. 2006 Special Appellate C.A.W.S. Chamber Airport Judicial Animal Tourism Fund System Control Center ASSETS Cash and cash equivalents $ 11,914 $ 868 $ 145 $ 234 Receivables (net of allowances for uncollectibles): Accounts — — -- -- Intergovernmental receivable -- -- -- -- Due from other funds — — -- -- Inventories — -- -- -- Total Assets $ 11,914 $ 868 $ 145 $ 234 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 5,507 $ 713 $ -- $ -- Accrued and other liabilities -- -- -- -- Due to other funds -- -- -- - Due to others -- -- -- - Deferred revenue -- -- -- - Total Liabilities 5,507 713 — — Fund balances (deficit): Reserved for: Inventory -- -- -- -- Unreserved 6,407 155 145 234 Total fund balances (deficit) 6,407 155 145 234 Total Liabilities & Fund Balances $ 11,914 $ 868 $ 145 $ 234 54 County Court House District D.A. Gun Violence Child Welfare Security Attorney Prosecution Board Fund Forfeiture Program $ 1,081 $ 117,554 $ 36,783 $ 8,000 — 859 — -- - -- 188 736 -- 1,081 $ 119,149 $ 36,971 $ 8,000 EXHIBIT C-3 Page 1 of 5 DA U-. 1,660 $ 25,947 486 83 859 -- 859 -- -- 569 1,081 118,290 36,971 8,000 25,378 1,081 118,290 36,971 8,000 25,378 $ 1,081 $ 119,149 $ 36,971 $ 8,000 $ 25,947 55 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2006 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles) Accounts Intergovernmental receivable Due from other funds Inventories Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Accrued and other liabilities Due to other funds Due to others Deferred revenue Total Liabilities Fund balances (deficit): Reserved for: Inventory Unreserved Total fund balances (deficit) Total Liabilities & Fund Balances Family Graffiti Donations Protection Eradication Grants $ 157,178 $ 1,115 $ 7,523 $ 80,470 -- -- -- 12,808 $ 157,178 $ 1,115 $ 7,523 $ 93,278 $ 255 $ -- $ -- $ 969 101 -- -- -- 70,247 71,216 156,822 1,115 7,523 22,062 156,822 1,115 7,523 22,062 $ 157,178 $ 1,115 $ 7,523 $ 93,278 56 Justice Justice Court Lateral Highway87 Court Building Road Fund FM 1090 Technology Security Precinct#1 $ 548,161 $ 18,513 $ 1,998 $ 3,638 3,600-- -- 3,600 -- -- 548,161 14,913 1,998 3,638 548,161 14,913 1,998 3,638 $ 548,161 $__ _ 18,513 $ 1,998 $ 3,638 EXHIBIT C3 Page 2 of 5 Lateral Road Fund Precinct #2 $ 3,638 3,638 3,638 $ 3,638 57 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2006 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles) Accounts Intergovernmental receivable Due from other funds Inventories Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Accrued and other liabilities Due to other funds Due to others Deferred revenue Total Liabilities Fund balances (deficit): Reserved for: Inventory Unreserved Total fund balances (deficit) Total Liabilities & Fund Balances Lateral Lateral Law Road Fund Road Fund Pretrial Library Precinct#3 Precinct#4 Services Fund $ 3,638 $ 3,652 $ 27,158 $ 87,016 -- -- 3,387 -- $ 3,652 $ 87,016 3,638 30,545 $ 3,386 -- -- 3,386 — 3,638 3,652 27,159 87,016 3,638 3,652 27,159 _ 87,016 $ 3,638 $ 3,652 $ 30,545 $ 87,016 58 EXHIBIT C-3 Page 3 of 5 Port O'Conner District Clerk County Clerk LEOSE Community Records Mgmt/ Records Education Center Preservation Management $ 16,501 $ 7,968 $ 941 $ 38,867 -- -- -- 52 $ 16,501 $ 7,968 $ 941 $ 38,919 1,040-- -- 20 -- 3,050 -- -- -- 4,090 -- 20 16,501 3,878 941 38,899 16,501 3,878 941 38,899 $ 16,501 $ 7,968 $ 941 $ 38,919 Records Management and Preservation $ 15,183 4,235 4,234 4,234 15,184 15,184 $ 19,418 59 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31. 2006 Road and Road and Road Sheriff Bridge Fund Bridge Fund Maintenance Forfeited General Precinct#3 Precinct#4 Property ASSETS Cash and cash equivalents $ 734,861 $ 11,972 $ 568 $ 18,345 Receivables (net of allowances for uncollectibles): Accounts 209,228 -- -- 466 Intergovernmental receivable 10,077 -- -- -- Due from other funds -- -- -- - Inventories -- -- -- 2,693 Total Assets $ 954,166 $ 11,972 $ 568 $ 21,504 LIABILITIES AND FUND BALANCES Liabilities Accounts payable $ -- $-- Accrued and other liabilities -- -- - -- Due to other funds -- -- -- -- Due to others -- -- -- 9,222 Deferred revenue 209,227 -- - -- Total Liabilities 209,227 -- -- 9,222 Fund balances (deficit): Reserved for: Inventory Unreserved Total fund balances (deficit) Total Liabilities & Fund Balances — -- -- 2,693 744,939 11,972 568 9,589 744,939 11,972 568 12,282 954,166 $ 11,972 $ 568 $ 21,504 M Sheriff 6 Mile Pier/Boat Team Dist. Attny. Jail Ramp Insurance/ Compatability Gun Violence Division Maintenance (HAVA) Pros. Prg. $ 6,148 $ 65,790 $ 6,750 $ 1,667 $ 65,790 $ 1,667 $ 6,750 $ 6,148 8,000 8,000 6,148 65,790 (1,250) 1,667 6,148 65,790 (1,250) 1,667 $ 6,148 $ 65,790 $ 6,750 $ 1,667 EXHIBIT C-3 Page 4 of 5 Election 9,723 $ 1,590 47 1,637 14,880 14,880 $ 16,517 61 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31. 2006 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles) Accounts Intergovernmental receivable Due from other funds Inventories Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Accrued and other liabilities Due to other funds Due to others Deferred revenue Total Liabilities Fund balances (deficit): Reserved for: Inventory Unreserved Total fund balances (deficit) Total Liabilities & Fund Balances Total Nonmajor Special Law Enforcement Library Revenue Block Grant Gift Funds (See Trust Fund Memorial Exhibit C-1) $ 1,937 $ 51,105 $ 2,129,961 — -- 227,950 — 23,073 2,396 -- 2,693 $ 1,937 $ 51,105 $ 2,386,073 14,160 168 -- -- 78,330 9,222 -- -- 220,756 -- -- 322,636 2,693 1,937 51,105 2,060,744 1,937 51,105 2,063,437 $ 1,937 $ 51,105 $ 2,386,073 EXHIBIT C-3 Page 5 of 5 62 This page intentionally left blank. 63 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31. 2006 Revenues: Other taxes Intergovernmental Charges for services Permits and licenses Fines and forfeitures Interest Gifts and contributions Rents and leases Miscellaneous Total revenues Expenditures: Current: General administration Judicial Legal Public facilities Public safety Roads and bridges Culture and recreation Nondepartmental Debt service: Total expenditures Excess (deficiency) of revenues over (under) expenditure: Other financing sources (uses): Special Appellate C.A.W.S. Chamber Airport Judicial Animal Tourism Fund System Control Center — 2,020 -- -- 847 36 6 10 3,600 -- -- -- 4,447 2,056 6 10 1,901 25,915 -- -- 25,915 1,901 -- (21,468) 155 6 10 Transfers in 17,000 — -- — Transfers out -- -- -- -- Total other financing sources (uses) 17,000 -- - -- Net change in fund balances (4,468) 155 6 10 Fund balances, January 1 10,875 -- 139 224 Fund balances, December 31 $ 6,407 $ 155 $ 145 $ 234 64 EXHIBIT C-4 Page 1 of 5 County Court House District D.A. Gun Violence DA Child Welfare Security Attorney Prosecution Hot Board Fund Forfeiture Program Check -- 16,854 -- -- 29,285 -- -- 4,972 -- -- 23 7,702 499 -- - 1,058 — -- -- 828 1,081 24,556 5,471 -- 30,113 — -- — -- 15,290 -- -- -- 15,290 -- 1,081 24,556 5,471 — 14,823 -- -- -- 8,000 -- -- (78,723) -- -- -- -- (78,723) -- 8,000 -- 1,081 (54,167) 5,471 8,000 14,823 -- 172,457 31,500 -- 10,555 $ 1,081 $ 118,290 $ 36,971 $ 8,000 $ 25,378 65 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Family Graffiti Donations Protection Eradication Grants Revenues: Other taxes $ -- $ -- $ -- $ -- Intergovernmental -- -- -- 33,870 Charges for services -- 390 -- -- Permits and licenses -- -- -- -- Fines and forfeitures -- -- -- -- Interest 6,309 33 329 2,532 Gifts and contributions 131,741 -- -- 21,250 Rents and leases — -- -- -- Miscellaneous 1,980 — -- -- Total revenues 140,030 423 329 57,652 Expenditures: Current: General administration -- -- -- -- Judicial -- -- -- -- Legal — -- -- -- Public facilities — -- -- -- Public safety 3,176 -- -- -- Roads and bridges -- -- -- -- Culture and recreation 118,058 -- -- - Nondepartmental — -- -- 73,566 Debt service: Total expenditures 121,234 -- -- 73,566 Excess (deficiency) of revenues over (under) expenditure: 18,796 423 329 (15,914) Other financing sources (uses): Transfers in 2,000 -- -- -- Transfers out (2,000) -- -- -- Total other financing sources (uses) -- -- -- Net change in fund balances 18,796 423 329 (15,914) Fund balances, January 1 138,026 692 7,194 37,976 Fund balances, December 31 $ 156,822 $ 1,115 $ 7,523 $ 22,062 M EXHIBIT C-4 Page 2 of 5 Justice Justice Court Lateral Lateral Highway87 Court Building Road Fund Road Fund FM 1090 Technology Security Precinct#1 Precinct#2 $ — $ -- $ -- $ 3,553 $ 3,553 -- 8,217 1,661 -- -- 23,995 702 44 179 179 8,919 1,705 3,732 3,732 23,995 -- 14,430 -- -- -- -- -- -- 3,731 3,731 14,430 -- 3,731 3,731 -- 23,995 (5,511) 1,705 1 1 524,166 20,424 293 3,637 $ 548,161 $ 14,913 $ 1,998 $ 3,638 1 3,637 $ 3,638 67 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Othertaxes Intergovernmental Charges for services Permits and licenses Fines and forfeitures Interest Gifts and contributions Rents and leases Miscellaneous Total revenues Expenditures: Current: General administration Judicial Legal Public facilities Public safety Roads and bridges Culture and recreation Nondepartmental Debt service: Total expenditures Excess (deficiency) of revenues over (under) expenditure Other financing sources (uses): Transfers in Transfers out Total other financing sources (uses) Lateral $ Lateral Law Road Fund Road Fund Pretrial Library Precinct#3 Precinct#4 Services Fund 3,553 $ 3,553 $ -- $ -- -- -- 19,890 14,195 179 193 521 3,791 ----- 3,746 17,986 20,411 3,732 -- -- -- 11,925 3,731 3,731 -- — 3,731 11,925 -- 3,731 1 15 20,411 6,061 Net change in fund balances 1 15 20,411 6,061 Fund balances, January 1 3,637 3,637 6,748 80,955 Fund balances, December 31 $ 3,638 $ 3,652 $ 27,159 $ 87,016 EXHIBIT C-4 Page 3 of 5 Port O'Conner District Clerk County Clerk Records LEOSE Community Records Mgmt/ Records Management and Education Center Preservation Management Preservation 5,110 — -- -- -- -- -- -- 32,893 7,957 -- -- 910 -- -- 460 226 18 1,825 1,134 — 16,725 -- -- 217 20 -- 29 -- 5,787 16,971 928 34,747 9,091 -- -- -- 3,516 407 1,460 -- -- -- -- -- 21,416 -- — -- 1,460 21,416 -- 3,516 407 4,327 (4,445) 928 31,231 8,684 — 5,300 -- -- -- ___ — -- (500) (103,060) (70,021) -- 5,300 (500) (103,060) (70,021) 4,327 855 428 (71,829) (61,337) 12,174 3,023 513 110,728 76,521 $ 16,501 $ 3,878 $ 941 $ 38,899 $ 15,184 m CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Road and Road and Road Sheriff Bridge Fund Bridge Fund Maintenance Forfeited General #3 Precinct #4 Property Revenues: _ _Precinct Other taxes $ — $ Intergovernmental 7,901 -- -- -- Charges for services __ Permits and licenses 631,703 -- -- - Fines and forfeitures 142,790 -- -- 5,304 Interest 26,619 524 568 440 Gifts and contributions -- -- __ -- Rents and leases -- -- -- __ Miscellaneous -- -- __ - -- Total revenues 809,0 33 524 568 5,744 Expenditures: Current: General administration __ __ __ -- Judicial Legal -- -- -- __ Public facilities -- __ __ -- Public safety -- -- __ 11,804 Roads and bridges -- -- 14,799 -- Culture and recreation -- _ __ Nondepartmental -- -- -- -- Debt service: Total expenditures -- -- 14,799 11,804 Excess (deficiency) of revenues over (under) expenditure: 809,013 524 (14,231) (6,060) Other financing sources (uses): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances, January 1 Fund balances, December 31 (600,000) -- — -- (600,000) -- -- -- 209,013 524 (14,231) (6,060) 535,926 11,448 14,799 18,342 $ 744,939 $ 11,972 $ 568 $ 12,282 70 EXHIBIT C-4 Page 4 of 5 Sheriff 6 Mile Pier/Boat Team Dist. Attny. Election Jail Ramp Insurance/ Compatability Gun Violence Services Division Maintenance (HAVA) Pros. Prg. Contract — -- -- 1,667 -- _- -- -- -- 29,952 -- 814 -- -- 138 -- 395,123 -- -- -- 395,937 1,667 30,090 -- -- -- -- -- -- 18,041 -- 330,147 — — -- 4,381 -- 1,250 -- -- 4,381 330,147 1,250 — 18,041 (4,381) 65,790 (1,250) 1,667 12,049 65,790 1,667 12,049 (1,250) (4,381) 10,529 -- — — 2,831 $ 6,148 $ 65,790 $ (1 250) $ 1,667 $ 14,880 71 CALHOUN COUNTY, TEXAS EXHIBIT C-4 Page 5 of 5 COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Law Enforcement Block Grant Revenues: Othertaxes $ Intergovernmental Charges for services Permits and licenses Fines and forfeitures Interest Gifts and contributions Rents and leases Miscellaneous _ Total revenues Expenditures: Current: General administration Judicial Legal Public facilities Public safety Roads and bridges Culture and recreation Nondepartmental Debt service: Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances, January 1 Fund balances, December 31 Library Gift 2,083 1,013 3,096 866 — 866 2,230 1,937 $ 1,937 2,230 48,875 $ 51,105 Total Nonmajor Special Revenue Funds(See Exhibit C-2) $ 14,212 48,548 163,314 631,703 153,976 82,958 549,127 20,325 4,132 1,668,295 21,964 16,331 27,215 25,915 16,440 29,723 470,487 79,197 687,272 981,023 32,300 (854,304) (822,004) 159,019 1,904,418 $ 2,063,437 72 CALHOUN COUNTY, TEXAS EXHIBIT C-5 AIRPORT FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Interest $ — $ -- $ 847 $ 847 Rents and leases -- -- 3,600 3,600 Total revenues -- 4,447 4,447 Expenditures: Current: Public facilities 28,239 28,239 25,915 2,324 Total expenditures 28,239 _ 28,239 25,915 2,324 Excess (deficiency) of revenues over (under) expenditures (28,239) (28,239) (21,468) 6,771 Other financing sources (uses): Transfers in 17,000 17,625 17,000 (625) Total other financing sources (uses) 17,000 17,625 17,000 _ (625) Net change in fund balances (11,239) (10,614) (4,468) 6,146 Fund balances, January 1 11,500 10,875 10,875 -- Fund balances, December 31 $ 261 $ 261 $ _ 6,407 $ 6,146 73 CALHOUN COUNTY, TEXAS EXHIBIT C-6 COUNTY CHILD WELFARE BOARD FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Interest Miscellaneous Total revenues Expenditures: Current: Nondepartmental Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ -- $ -- $ 23 $ 23 -- 150 1,058 908 -- 150 1,081 931 -- 150 -- 150 -- — 1,081 1,081 $ -- $ -- $ 1,081 $ 1,081 74 CALHOUN COUNTY, TEXAS COURT HOUSE SECURITY FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 EXHIBIT C-7 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Charges for services $ -- $ -- $ 16,854 $ 16,854 Interest -- — 7,702 7,702 Total revenues — -- 24,556 24,556 Expenditures: Current: Nondepartmental 153,000 153,000 -- _ 153,000 Total expenditures 153,000 153,000 __ 153,000 Excess (deficiency) of revenues over (under) expenditures (153,000) (153,000) 24,556 177,556 Other financing sources (uses): Transfers out — (78,723) (78,723) -- Total other financing sources (uses) -- (78,723) (78,723) -- Net change in fund balances (153,000) (231,723) (54,167) 177,556 Fund balances, January 1 170,000 171,953 172,457 504 Fund balances, December 31 $ 17,000 $ (59,770) $ 118,290 $ 178,060 75 CALHOUN COUNTY, TEXAS EXHIBIT C-8 D.A. GUN VIOLENCE PROSECUTION PROGRAM FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Other financing sources (uses): Transfers in Total other financing sources (uses) Net change in fund balances Fund balances, January 1 Fund balances, December 31 Budgeted Amounts Original Final Variance with Final Budget Positive Actual (Negative) $ 8,000 $ 8,000 $ 8,000 $ -- 8,000 8,000 8,000 — 8,000 8,000 8,000 — $ 8,000 $ 8,000 $ 8,000 $ -- 76 CALHOUN COUNTY, TEXAS EXHIBIT C-9 HIGHWAY 87 FM 1090 FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Interest Total revenues Expenditures: Current: Roads and bridges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive ---Oir—iginil Final Actual (Negative) $ -- $ -- $ 23,995 $ 23,995 — -- 23,995 23,995 295,763 295,763 -- 295,763 295,763 295,763 — 295,763 (295,763) (295,763) 23,995 319,758 800,000 524,166 524,166 -- $ 504,237 $ 228,403 $ 548,161 $ 319,758 77 CALHOUN COUNTY, TEXAS EXHIBIT C-10 JUSTICE COURT TECHNOLOGY SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Charges for services Interest Total revenues Expenditures: Current: Judicial Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ 5 $ 7,669 $ 8,217 $ 548 1 702 702 — 6 8,371 $919 ---548 6 28,161 14,430 13,731 6 28,161 14,430 13,731 -- (19,790) (5,511) 14,279 10 19,790 20,424 634 $ 10 $ -- $ 14,913 $ 14,913 78 CALHOUN COUNTY, TEXAS EXHIBIT C-11 LATERAL ROAD FUND PRECINCT#1 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31. 2006 Revenues: Othertaxes Interest Total revenues Expenditures: Current: Roads and bridges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ 3,800 $ 3,800 $ 3,553 $ (247) -- -- 179 179 3,800 3,800 3,732 (68) 3,800 3,800 3,731 69 3,800 3,800 3,731 69 1 1 3,700 3,637 3,637 — $ 3,700 $ 3,637 $ 3,638 $ 1 79 CALHOUN COUNTY, TEXAS EXHIBIT C-12 LATERAL ROAD FUND PRECINCT #2 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Othertaxes Interest Total revenues Expenditures: Current: Roads and bridges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ 3,800 $ 3,800 $ 3,553 $ (247) — -- 179 179 3,800 3,800 3,732 (68) 3,800 3,800 3,731 69 3,800 3,800 3,731 69 3,700 3,637 3,637 $ 3,700 $ 3,637 $ 3,638 $ 1 no CALHOUN COUNTY, TEXAS EXHIBIT C-13 LATERAL ROAD FUND PRECINCT #3 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Othertaxes Interest Total revenues Expenditures: Current: Roads and bridges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ 3,800 $ 3,800 $ 3,553 $ (247) -- -- 179 179 3,800 3,800 3,732 (68) 3,800 3,800 3,731 3,800 3,800 3,731 1 3,700 3,637 3,637 $ 3,700 $ 3,637 $ 3,638 $ 69 69 1 1 81 CALHOUN COUNTY, TEXAS EXHIBIT C-14 LATERAL ROAD FUND PRECINCT#4 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Othertaxes Interest Total revenues Expenditures: Current: Roads and bridges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ 3,800 $ 3,800 $ 3,553 $ (247) -- -- 193 193 3,800 3,800 3,746 (54) 3,800 3,800 3,731 69 3,800 3,800 3,731 69 -- — 15 15 3,700 3,637 3,637 — $ 3,700 $ 3,637 $ 3,652 $ 15 CALHOUN COUNTY, TEXAS EXHIBIT C-15 LAW LIBRARY FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Charges for services Interest Total revenues Expenditures: Current: Legal Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variancewith Final Budget Budgeted Amounts Positive _ Original Final Actual (Negative) $ -- $ — $ 14,195 $ 14,195 -- -- 3,791 3,791 -- -- 17,986 17,986 26,400 26,400 11,925 14,475 26,400 26,400 11,925 14,475 (26,400) (26,400) 6,061 32,461 50,000 80,955 80,955 -- $ 23,600 $ 54,555 $ 87,016 $ 32,461 83 CALHOUN COUNTY, TEXAS EXHIBIT C-16 PORT O'CONNOR COMMUNITY CENTER SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Interest Rents and leases Miscellaneous Total revenues Expenditures: Current: Culture and recreation Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses): Transfers in Total other financing sources (uses) Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original _ Final Actual (Negative) $ -- $ -- $ 226 $ 226 4,000 15,925 16,725 800 -- — 20 20 4,000 15,925 16,971 1,046 12,167 24,314 21,416 2,898 12,167 24,314 21,416 2,898 (8,167) (8,389) (4,445) 3,944 -- 5,300 5,300 -- -- 5,300 5,300 -- (8,167) (3,089) 855 3,944 9,000 3,922 3,023 (899) $ 833 $ 833 $ 3,878 $ 3,045 84 CALHOUN COUNTY, TEXAS DISTRICT CLERK RECORDS MGMT/PRESERVATION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Fines and forfeitures Interest Total revenues Other financing sources (uses): Transfers out Total other financing sources (uses) Net change in fund balances Fund balances, January 1 Fund balances, December 31 EXHIBIT C-17 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ 1,650 $ 1,650 $ 910 $ (740) 1 1 18 17 1,651 1,651 928 (723) (1,650) (500) (500) -- (1,650) (500) (500) -- 1 1,151 428 (723) -- 513 513 -- $ 1 $ 1,664 $__ 941 $ _ 723 B19 CALHOUN COUNTY, TEXAS EXHIBIT C-18 COUNTY CLERK RECORDS MANAGEMENT FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Budgeted Amounts Original Final Revenues: Charges for services Interest Miscellaneous Total revenues Variance with Final Budget Positive Actual (Negative) 32,893 $ 32,893 1,825 1,825 29 29 34,747 34,747 Expenditures: Current: General administration 7,630 7,631 3,516 4,115 Total expenditures 7,630 7,631 3,516 4,115 Excess (deficiency) of revenues over (under) expenditures (7,630) (7,631) 31,231 38,862 Other financing sources (uses): Transfers out Total other financing sources (uses) Net change in fund balances Fund balances, January 1 Fund balances, December 31 (35,000) (103,060) (103,060) -- (35,000) (103,060) (103,060) -- (42,630) (110,691) (71,829) 38,862 70,000 110,690 110,728 38 27,370 $(1) $ _38,899 $ 38,900 O CALHOUN COUNTY, TEXAS RECORDS MANAGEMENT AND PRESERVATION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Charges for services Interest Total revenues EXHIBIT C-19 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ -- $ -- $ 7,957 $ 7,957 -- — 1,134 1,134 -- -- 9,091 9,091 Expenditures: Current: General administration 6,500 6,500 407 6,093 Total expenditures 6,500 6,500 407 6,093 Excess (deficiency) of revenues over (under) expenditures (6,500) (6,500) 8,684 15,184 Other financing sources (uses): Transfers out Total other financing sources (uses) Net change in fund balances Fund balances, January 1 Fund balances, December 31 (20,500) _ (70,021) (7Q021) (20,500) 0 021) __ (70,021) — (27,000) (76,521) (61,337) 15,184 60,000 76,521 76,521 -- $ 33,000 $ -- $__.. 15,184 $ 15,184 87 CALHOUN COUNTY, TEXAS EXHIBIT C-20 ROAD AND BRIDGE FUND GENERAL SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Intergovernmental Permits and licenses Fines and forfeitures Interest Total revenues Expenditures: Current: Roads and bridges Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses): Transfers out Total other financing sources (uses) Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ -- $ -- $ 7,901 $ 7,901 435,000 435,000 631,703 196,703 60,000 60,000 142,790 82,790 7,500 7,500 26,619 19,119 502,500 _ 502,500 809,013 306,513 1 1 1 502,499 502,499 809,013 306,514 (600,000) (600,000) (600,000) -- (600,000) (600,000) Wom - (97,501) (97,501) 209,013 306,514 100,000 535,926 535,926 - $ 2,499 $ 438,425 $ 744,939 $ 306,514 0] CALHOUN COUNTY, TEXAS ROAD AND BRIDGE FUND PRECINCT #3 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Interest Total revenues Expenditures: Current: Roads and bridges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 EXHIBIT C-21 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) 524 $ 524 _ 59d 594 10,825 11,448 _ -- 11,448 10,825 11,448 11,448 (10,825) (11,448) 524 11,972 10,900 11,448 11,448 -- $_ 75 $$ 11,972 $_11,972 99 CALHOUN COUNTY, TEXAS EXHIBIT C-22 ROAD MAINTENANCE FUND PRECINCT #4 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Interest Total revenues Expenditures: Current: Roads and bridges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ -- $ -- $ 568 $ 568 568 568 _ 13,994 14,799 14,799 -- 13,994 14,799 14,799 -- (13,994) (14,799) (14,231) 568 14,000 14,799 14,799 — $ 6 $ — $ 568 $_. 568 CALHOUN COUNTY, TEXAS 6 MILE PIER/BOAT RAMP INSUR/MAINT (ALCOA) FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Interest Gifts and contributions Total revenues Expenditures: Current: Culture and recreation Debt service: Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 EXHIBIT C-23 Variance with Final Budget Budgeted Amounts Positive Original Final _ Actual (Negative) $ -- $ 1 $ 814 $ 813 -- 395,123 395,123 -- 395,124 395,937 813 -- 395,123 330,147 64,976 395,123 330,147 64,976 1 65,790 65,789 1 $_ 65,790 $ 65,789 91 CALHOUN COUNTY, TEXAS TEAM COMPATABILITY (HAVA) FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Intergovernmental Total revenues Expenditures: Current: Nondepartmental Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Budgeted Amounts Original Final 8,000 $ 8,000 EXHIBIT C-24 Variance with Final Budget Positive Actual (Negative) -- $ (8,000) (8,000) — _ 8,000 1,250 6,750 8,000 1,250 6,750 (1,250) (1,250) (1250) $ 1,250 92 This page intentionally left blank. 93 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS DECEMBER 31, 2006 Memorial 2003-A Medical Plaza GO Jail Bonds ASSETS Cash and cash equivalents $ 273,206 $ 582,613 Receivables (net of allowances for uncollectibles): Taxes 61,684 156,455 Intergovernmental receivable 8,639 22,346 Restricted assets: Cash and cash equivalents _ — 7 Total Assets $ 343,529 $_ 761,421 LIABILITIES AND FUND BALANCES Liabilities: Due to other funds $ -- $ Deferred revenue 217,825 _ 564,380 Total Liabilities _ 217,825 564,380 Fund balances: Reserved for debt service 125,704 197,041 Total fund balances 125,704 197,041 Total Liabilities & Fund Balances $ 343,529 $ 761,421 ;Z! EXHIBIT C-25 Total Nonmajor Debt 2003-B GO Service Refinancing 2004 Courthouse Funds (See Bonds Renovation Exhibit C-1) $ 393,956 $ 294,743 $ 1,544,518 130,004 106,624 454,767 18,589 15,461 65,035 6 5 18 $ 542,555 $ 416,833 $_ 2,064,338 $ $ 1 $ 1 469,034 _ 390,561 1,641,800 469,034 390,562 1,641,801 73,521 26,271 _ 422,537 73,521 26,271 422,537 $ 542,555 $__.. 416,833 $_ 2,064,338 95 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR DEBT SERVICE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Memorial 2003-A Medical Plaza GO Jail Bonds Revenues: Ad valorem taxes $ 292,502 $ 528,794 Charges for services -- 9,071 Interest 5,737 _ -- Total revenues 298,239 537,865 Expenditures: Debt service: Principal 205,000 195,000 Interest and fiscal charges 88,273 333,187 Total expenditures _ 293,273 528,187 Net change in fund balances 4,966 9,678 Fund balances, January 1 _ 120,738 _ 187,363 Fund balances, December 31 $ 125,704 $ 197,041 m EXHIBIT C-26 2003-B GO Refinancing 2004 Courthouse Bonds Renovation $ 457,997 7,184 465,181 375,000 81,473 456,473 8,708 64,813 $ 73,521 $ 292,603 1,771 294,374 45,000 245,470 290,470 3,904 22,367 $_ 26,271 Total Nonmajor Debt Service Funds(See Exhibit C-2) $ 1,571,896 9,071 14,692 1,595,659 820,000 748,403 1,568,403 27,256 395,281 $_ 422,537 97 CALHOUN COUNTY, TEXAS EXHIBIT C-27 MEMORIAL MEDICAL PLAZA DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Ad valorem taxes Interest Total revenues Expenditures: Debt service: Principal Interest and fiscal charges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Budgeted Amounts Original Final $ 294,172 $ 294,172 $ 1,750 1,751 �. 295,922 295,923. Variance with Final Budget Positive Actual (Negative) 292,502 $ (1,670) 5,737 3,986 298,239 2,316 205,000 205,000 205,000 -- 89,172 89,173 88,273 900 294,172 294,173 993,273 900 1,750 1,750 4,966 3,216 -- 118,599 120,738 2,139 $_ 1,750 $__ 120,349 $ 125,704 $ 5,355 99 CALHOUN COUNTY, TEXAS EXHIBIT C-28 2003-A GO JAIL BONDS DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Ad valorem taxes Interest Total revenues Expenditures: Debt service: Principal Interest and fiscal charges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ 529,364 $ 529,364 $ 528,794 $ (570) 3,000 3,000 9,071 _ 6,071 532,364 532,364 537,865 5,501_ 195,000 195,000 195,000 -- 334,364 334,364 333,187 1,177 529,364 529,364 528,187 1,177 3,000 3,000 9,678 6,678 184,330 184,330 187,363 3,033 $ 187,330 $187,330 $____ 197,041 $_ 9,711 ut CALHOUN COUNTY, TEXAS EXHIBIT C-29 2003-B GO REFINANCING BONDS DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Ad valorem taxes Interest Total revenues Expenditures: Debt service: Principal Interest and fiscal charges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final _ Actual (Negative) $ 457,650 $ 457,650 $ 457,997 $ 347 2,250 2,250 7,184 4,934 459,900 _ 459,900 465,181 5,281 375,000 375,000 375,000 -- 82,650 82,650 81,473 1,177 _ 457,650 457,650 556,473 1,177 2,250 2,250 8,708 6,458 -- 61,918 64,813 2,895 $ 2,250 $_ 64,168 $__ 73,521 $ 9,353 100 CALHOUN COUNTY, TEXAS EXHIBIT C-30 2004 COURTHOUSE RENOVATION FUND DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2006 Revenues: Ad valorem taxes Interest Total revenues Expenditures: Debt service: Principal Interest and fiscal charges Total expenditures Net change in fund balances Fund balances, January 1 Fund balances, December 31 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) $ 291,670 $ 291,670 $ 292,603 $ 933 750 750 1,771 1,021 292,420 292,420 294,374 1,954 45,000 45,000 45,000 -- 246,670 246,670 245,470 1,200 291,670 291,670 290,470 1,200 750 750 3,904 3,154 -- 21,280 22,367 1,087 $ 750 $ 22,030 $ 26,271 $ 4,241 101 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS DECEMBER 31, 2006 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Accounts Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Accrued and other liabilities Due to other funds Total Liabilities Fund balances (deficit): Unreserved Total fund balances (deficit) Total Liabilities & Fund Balances Road & EMS New Jail Bridge #2 Building Building Parking Lot Storm Repairs $ 19,196 $ 486,488 $ 80,544 $ 17,796 -- 427 -- — $ 19,196 $ 486,915 $ 80,544 $ 17,796 22,837 $ — $ -- -- 364,003 -- -- -- 386,840 -- — 19,196 100,075 80,544 17,796 19,196 000,075 80,544 _ 17,796 $ 19,196 $ 486,915 $,. 80,544 $ 17,796 102 EXHIBIT C-31 Page 1 of 2 Swan Emergency Road and Bridge Point Airport Communication Mold Infrastructure Park Improvements II System Remediation $ 32,732 $ 74,720 $ 59,566 $ 379,000 $ 859 $ 32,732 $ 74,720 $ 59,566 $ 379,000 $ 859 -- 62,000 90,446 -- -- -- 62,000 90,446 -- 32,732 12,720 (30,880) 379,000 859 32,732 12,720 (30,880) 379,000 859 $ 32,732 $ 74,720 $ 59,566 $_.379,000 $ 859 103 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS DECEMBER 31, 2006 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Accounts Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts payable Accrued and other liabilities Due to other funds Total Liabilities Fund balances (deficit): Unreserved Total fund balances (deficit) Total Liabilities & Fund Balances Haterius Park Boat Ramp $ 33,148 $ 33,148 Port Alto Public $ 30,385 $ 30,385 33,148 30,385 33,148 30,385 $ 33,148 $ 30,385 104 EXHIBIT C-31 Page 2 of 2 Total Nonmajor Capital County District Projects Clerk's Clerk's Funds (See Records Records Exhibit C-1) $ 22,907 $ 19,228 $ 1,256,569 -- -- 427 $ 22,907 $ 19,228 $ 1,256,996 1,569 $ 24,406 -_ 364,003 -_ 152,446 -- 1,569 540,855 22,907 17,659 716,141 22,907 17,659 716J41 $ 22,907 $ 19,228 $ 1,256,996 105 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Coastal EMS New Jail Improvements Building Building Parking Lot Revenues: Interest $ -- $ -- $_ 34,142 $ -- Total revenues - -- -- _ 34,142 -- Expenditures: Current: General administration -- -- -- - Judicial -- — -- Public safety — -_ 1,000,437 Total expenditures _ _ -- _ -- 1,000,437 -- Excess (deficiency) of revenues over (under) expenditures -- -- (966,295) -- Other financing sources (uses): Transfers in 5,151 Total other financing sources (uses) 5,151 -- -- Net change in fund balances 5,151 -- (966,295) -- Fund balances, January 1 (5,151) 19,196 1,066,370 _ 80,544 Fund balances, December 31 $ -- $ 19,196 $_.. 100,075 $ 80,544 106 Road & Swan Pet. 1 Road Bridge #2 Road and Bridge Point Reconstruction Storm Repairs Infrastructure _ Park EXHIBIT C-32 Page 1 of 2 Airport Improvements II (314) 17,796 32,732 12,720 (30,880) $ -- $ 17,796 $ 32,732 $ 12,720 $ (30 880) 107 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Emergency Communication Mold Haterius Park System _ Remediation Boat Ramp Revenues: Interest -- Total revenues — — -- Expenditures: Current: General administration -- -- Judicial — " -- Public safety _ -- Total expenditures Excess (deficiency) of revenues over (under) expenditures -- -- - Other financing sources (uses): Transfers in 379,000 -- -- Total other financing sources (uses) _ 379,000Net change in fund balances 379,000 -- -- Fund balances, January 1 -- 859 33,148 Fund balances, December 31 $ 379,000 $ 859 $ 33,148 108 Port Alto County District Public Clerk's Clerk's -- 107,845 — __ -- 91,020 — 107,845 91,020 -- (107,845) (91,020) -- 130,752 108,679 -- 130,752 108,679 30,385 -- — $ 30,385 $ 22,907 $ 17,659 EXHIBIT C-32 Page 2 of 2 Total Nonmajor Capital Projects Funds(See Exhibit C-2) $ 34,142 34,142 107,845 91,020 1,000,437 1,199,302 (1,165,160) 1,257,405 $__ 716,141 109 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES AGENCYFUNDS DECEMBER 31, 2006 County District Justice of District Clerk Clerk the Peace Attorney Funds Funds Funds Funds ASSETS Assets: Cash and cash equivalents $ 155,297 $ 223,297 $ 14,442 $ 29,057 Receivables (net of allowances for uncollectibles): Accounts — -- 395 — Intergovernmental receivable -- -- -- Due from other funds -- -- - -- Due from others 254 -- -- - Total Assets $ 155,551 $ 223,297 $ 14,837 $ 29,057 LIABILITIES Accounts payable $ — $ -- $ -- $ -- Due to other funds 3,776 1,917 9,883 -- Due to other governments 94 405 3,005 -- Due to others 151,681 220,975 1,949 29,057 Total Liabilities $ 155,551 $ 223,297 $ 14,837 $ 29,057 110 EXHIBIT C-33 Tax County County Collector Sheriff Auditor Treasurer Funds Funds Funds Funds $ 443,899 $ 181,355 $ 326,939 $ 7,916,219 114,574 -- -- -- -- __ -- 111,686 31,110 -- -- — $ 589,583 $__ 181,355 $ 326,939 $ 8,027,905 $ -- $ 5,960 $ — $ 14,212 94,369 1,740 -- -- 167,213 -- -- 142,924 328,001 173,655 326,939 7,870,769 $ 589,583 $ 181,355 $ 326,939 $ 8,027,905 Total Agency Funds(See Exhibit A-10) $ 9,290,505 395 114,574 111,686 31,364 $ 9,548,524 $ 20,172 111,685 313,641 9,103,026 $ 9,548,524 111 This page intentionally left blank. 112 CALHOUN COUNTY COMMISSIONERS COURT RULES AND REGULATIONS FOR FAIRGROUNDS AND AGRICULTURAL BUILDING FACILITIES: A Motion was made by Judge Pfeifer and seconded by Commissioner Lyssy approve the Calhoun County Commissioners Court Rules and Regulations for Fairgrounds and Agricultural Building Facilities. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. CALHOUN COUNTY COMMISSIONER COURT RULES AND REGULATIONS FOR FAIRGROUNDS & AGRICULTURAL BUILDING FACILIITES (Amended November 19, 2007) 1. The Calhoun County Commissioner's Court shall have exclusive right to use the Fairgrounds, Bauer Exhibit Hall and Agricultural Building (hereinafter called facilities). 2. The entities on the attached LIST OF EXEMPT ENTITIES as approved and modified by the Commissioner's Court shall be allowed the use of the facilities at no charge. Entities renting space in the facility shall be allowed up to six meetings a year at no charge. These entities are noted on the attached List of Exempt Entities. All other entities listed must pay a $25.00 key deposit at the time they reserve the facility. Calhoun County Commissioner for Precinct One has full authority to grant exceptions to these rules, waive fees, and make allowances at his or her discretion for the proper use of these facilities by members of the public and other organizations. 3. Fees for one -day rental of the facilities are as follows and a $100.00 clean up deposit and $25.00 key deposit are due on the date the facility is reserved. After the use of the facility and it is confirmed that the facilities were left clean and without damage, the security deposits will be refunded to the entity or organization. Agricultural Building Auditorium ............................. $100.00 Bauer Meeting ................................................... $125.00 Bauer Exhibit Building Barn Area ............................ $100.00 Bauer Meeting Room and Barn ............................... $225.00 Entertainment Pavilion ......................................... $100.00 4. All applications and reservations must be made in advance of the date reserved for use. All applications shall be made to the County Extension Office Manager at the Agricultural Building Office in the building in person between the hours of 8:00 a.m. to 4:30 p.m. The office is closed for 1 hour at lunch. Failure to use the facility as reserved shall result in a loss of the deposit. The person who signs the application for the entity is responsible for compliance with the rules and regulations by the people using the facility. A copy of these rules will be given to each applicant. 5. No County grounds or facilities shall be used for any unlawful purpose. No group or activity shall cause a disturbance of the peace, or result in damage to the building, furniture, fixtures, appliance or adjacent grounds. The Commissioners' Court shall have the exclusive right to deny access to those persons or groups who would tend to create a disturbance or damage the facility. The Commissioners' Court shall not discriminate against any group due to race, age, sex, and religion. Due to the prohibitions against government support of religions, no free use of the facilities by any religious organization shall be allowed. 6. No alcoholic beverages shall be permitted on the premises. 7. All entities or organizations using the facilities shall execute a release (on the receipt) and indemnify the County from any damage to property or injury to any person arising out of the use of the facilities. 8. Any entities or organizations that fail to pay for damages caused by them will not be allowed to use the facilities again. Any willful damage will result in the entity or organization being barred from using the facilities again. Any organization, entity or person who fails to abide by the rules and regulations set out herein shall forfeit their right to future use of the facilities and shall be subject to liability as otherwise provided by law. 9. Exceptions such as power outages, sewer problems, storm damage or other events may prevent the use of the building when reserved. All security deposits and rental fees will be refunded in this event. 10. Each sponsoring organization or entity shall provide its own supplies, refreshments, utensils, cups, projectors, VCR, PA system, etc. 11. Any changes from the normal seating setup will be the responsibility of the person, organization or entity reserving and using the facility. The user shall be responsible for setting up tables, chairs or other physical change in seating and table arrangements. Furniture, tables, chairs and equipment shall be returned to their normal configuration after the conclusion of the event. 12. The Office Manager of the Calhoun County Extension Office shall schedule all meetings, functions or use of the facilities and will keep a master calendar on a computer. All reservations are on a first come basis. The Office Manager will keep all receipts and records for compliance with these rules and regulations. All deposits, checks or money orders will be kept in the office safe until deposited with the County Treasurer. No rental of the facilities will be made without a receipt being filled out and proper application made. 13. It is the responsibility of the entity; organization or person reserving and using the facility to clean the building after their scheduled event and return the building in the same condition it was prior to the renter's use. LIST OF EXEMPT ENTITIES (as of November 19, 2007) For the use of the Calhoun County Fairgrounds and Agricultural Facilities (No deposit, no rent) 1. The Calhoun County Commissioners' Court 2. All Calhoun County Departments for department meetings or events 3. Port Lavaca Police and Fire Departments 4. Guadalupe Blanco River Authority (GBRA) 5. Volunteer Fire Departments in Calhoun County 6. Calhoun County Fair Association 7. Calhoun County Independent School District 8. Texas Department of Public Safety 9. Texas Parks and Wildlife Department 10. Texas General Land Office 11. Farmers Home Administration 12. U. S. Post Office 13. Future Farmers of America (FFA) 14. Calhoun County Boy Scouts of America 15. Calhoun County Girl Scouts of America 16. Boys and Girls Cub Scouts 17. 4 H meetings and activities 18. Calhoun County Extension Service 19. Calhoun County Drainage Districts 20. Farm Service Agency (USDA) 6 meetings per year 21. Natural Resources Conservation Service (USDA) 6 meetings per year 22. Shellfish Sanitation Department, Texas Dept. of State Health Services, 6 meetings per year (Security deposits required but no rent) 1. Calhoun County Quilt Guild 2. Port Lavaca Garden Club 3. Beta Sigma Phi Sorority 4. Old Timers Association 5. Republican Party 6. Democratic Party 7. League of United Latin American Citizens (LULAC) 8. GI Forum 9. Humane Society 10. YMCA 11. Calhoun County Chamber of Commerce 12. American Cancer Society 13. United Way 14. Cattlemen's Association 15. Citizens Advisory Committees (CAPA) 16. American Legion 17. Baseball Allstars ACCEPT INSURANCE SETTLEMENT FROM TRIDENT IN THE AMOUNT OF $1,014.67 FOR COLLISION DAMAGE REPAIRS TO PRECINCT #4 2004 CHEVROLET PICKUP 1500 EXTENDED CAB, ASSET #24.0351: A Motion was made by Commissioner Finster and seconded by Commissioner Fritsch to accept the Insurance Settlement from Trident in the amount of $1,014.67 for Collision damage repairs to the 2004 Chevrolet Pickup 1500 extended cab, asset #24-0351 in Precinct #4. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. 12/06/2007 10:44 3615534614 CAL CO TREASURER PAGE 02/02 CALHOUN COUNTY p. 207 W. AUSTIN a--o3� PORT LAVACA, TX 77979 `tea X-c To: CALHOUN COUNTY Trident. 201 W. AUSTIN MEMOIR AnONAW GROUP PORT LAVACA, TX 77979 10101 gmmlm Race. SURe 450 San YNl.n , T ,., Te21a Toxas Assbclatlon of Poll I)CAi SUM Isions For: COL LESS DED 2004 CHEVY PU VIN 8778 FULL AND FINAL C1aiNent Hatae tftURED Invoice Paid A1nt Billed 2kne policy/Certificates; $1,014.67 51, 014. 97 HA 4601230 04 TSSUBD BY: UGH �4Trident. 'MEMPERARo6Wk%r GROUP 10101 Revnim F-Am, SR11e d50 San AA Ro.:Terae 7821G Texas.Assoclatlon of Political SubDivlsiens CHECK NUMBER: 3203002 ISSUED: 'NOV 07 1007 CLAM NUMBER: 3510-00 Date of L69a Period CoVeied 10/17/2.007 1/1/2007 - 1/1/200a JPMOrganthaso Bank, N.A. 32=6-1- Oalldt, Tx 111 D Policy: 8A 4601230 Od Entity Name: CALHOUN COUNTY 'ROUte: JGM CHECK NIJMeERt 3203062 ISSUED 9Y: JGM NOV 01 2007 Date of Was: 10/17/2007 Claim Number; 357J3-00 Void After 180 Days Claimant: INSURED j .$7,014:67 PAY One TNOUsand Fourteen and 67l100 DOIIBYs x�"'t'�*'�ft4F wseeiP+alP Ie �+RweralP an+ns i I To: CALHOUN COUNTY For: COL LESS DED 2004 CHEVY PU VIN 6778 FULL AND FINAL 2 SFCE,IRITY PEATVRES INCLUDFO, DETAILS ON PACK. e lip 7n ann]u. ..III---n.._. ----. AGREEMENT WITH PERFORMANCE FOOD GROUP FOR GOODS AND SERVICES TO ADULT DETENTION CENTER AND AUTHORIZE EDDIE MUSGRAVE TO SIGN: A Motion was made by Commissioner Finster and seconded by Commissioner Galvan to accept the Agreement with Performance Food Group for goods and services to Adult Detention Center and authorize Eddie Musgrave to sign. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. CONTRACTUAL AGREEMENT FOR FOOD SERVICES Performance Food Group, by execution ofthis Agreement has this day agreed toprovide food to the Calhoun County Jail in the manner described below. As set out in the Bid Pricing Sheet attached hereto for the period of time from December 31, 2007 until December 31, 2008. Calhoun County acting through the Calhoun County Jail agrees to pay for said goods and merchandise Upon presentation of an invoice and verification that said foodstuffs bave been delivered and receive Performance Food Group will use its besteffortsto deliver good and healthyfoodbutmakes no warranties express or implied about their fitness for use. notice_ Either party must make modification of this agreement or bid sheet in writing with 30 days SIGNED AND ACCEPTED this day of '7 2007. Performance Food Group B ocky Calhoun County sir Eddie Musgrave l 61696!TN 11/125 CT !APPLE RED DELICIOUS FCY 9191344VALU i6f#10 !APPLE SLCD IN WATER 6.5 L� 972284TY 16/#10 :APPLE SLCD SOLID PACK 881455'PACKER,6/#10 _ ;APPLESAUCE 43412jfOC 968974?MINH `6/#10 iAPPLESSWTN _AUCE D FCY 3 0 72/3-ZOZ-,APTZ EGG ROLL VEG 882205VAL 1:.1/15 LB _PORK _& "BACON 18-22 SLCD HCKRY SM Mi ': 909806WRIGHT.1/10 LB - 942863T 1/5 LB ;BACON ENDS & PCS 'BAKING PWDR 1 9573811TY 12/2 LB 940844 PACKER 1/40 LB BAKING SODA j �..I_ BANANA GRN TIP FRSH 940873�/10 LB _ . BANANA GRN TIP FRSH. 89515LAXSON12/5 LB 35 BARBACOA WN 1/25 LB_ _ BASE BEEF GRANULAR GRN LA 58569?WN !1/25 LB BASE CHICKEN CONC GRN LAB 948816CY i6/4.25 LB :BASE DESSERT 9017541KELLYS i6/5 LB lBBQ CHPD FC 33147 AALLENS 6/#10 BEAN BKD OVEN FCY I 886565 STIRL 6/#10 BEAN GRN SHORT CUT I 4280 rI566 i1/20 LB BEAN LIMA LG DRY _ 42810POC 1/20 LB BEAN NAVY DRY _ i 9263661POC 6/108 OZ ;BEAN PINTO 76304PACKER 1/50 LB iBEAN PINTO PREWASHED 951888JCK RBT1/50 LBO ;BEAN PINTO TRIPLE CLEANED 800711STY 16/#10 BEAN RANCH STYLE _ 37599iPOC 6/#10 :BEAN W/PORK IN TOMATO SAU 973121TN ,8/8#AV IBEEF BRISKET NR ANG BNLS 927689[I13P 11/75 LBUP BEEF BRISKET NR BNLS 7 PC -- 938255 PACKER!!/78#AV _ ;BEEF BRISKET NR FZ 988508(IBP ;8/10 LB BEEF GRND FINE 73/27 I 4135311BP 8/10#AV {BEEF GRND FINE 73/27 FZ _ 41348IBP i8/10#AV BEEF GRND FINE 80/20 �879896 EL1/10 LB BEEF PATTY 4/1 SEAS_N_D IQF_ 918552jSTR 4014OZ IBEEF PATTY4/1 W/TVP 80/2 [ 874731E 40/3.88 OZ ;BEEF PATTY BRD FC CN FZ s 907520iE 40/3.88 OZ !BEEF PATTY BRD WNPP FC F j_ 78493E 40/4 OZ iBEEF PATTY PRCKD C_HRB_ RL F 939361 SRC j120/4 OZ BEEF PATTY VEAL BRD 39371iE %114/3 OZ !BEEF SALISBURY STK HS DN F 9434891EDDY 1/10 LB !BEEF STEW MEAT 1X1 85115 ` 943575iTASTY i2/5 LB BEEF STEW MEAT FZ -1 69083E 160/.97 OZ €BEEF STK FINGER BRD VPP F� 954372€MERICO24/10 CT_ BISCUIT BUTTERMILK ( 951249;AR 60/2 OZ BISCUIT PRCKD 956224HOR 2/10 LB !BOLOGNA TURKEY CHUB FC FZ $36.01 $27.13 $22.21 $18.98 $%82 $40.22 $29.00 $18.17 $9.69 $11.28 $18.49 $8.39 $48.11 $31.68 $30A 5 $23.77 $46.00 $4.62 $12.46 $49.99 $28.87 $22.35 $21.25 $15.53 $19.45 $25.55 $24.27 $30.59 $20.22 $1.66 $1.59 $1.62 $1.39 $1.52 $1.61 $15.00 $18.26 $17.64 $19.36 $33.00 $41.30 $49.82 $29.99 $32.63. $16.76 $19.06 $6.60 $27.00 955478jE 947412jST 1/25 LB 1/7 CT BREAD CRUMBS JAPANESE FIN IBREAD LOAF WHI SANDWICH $25.40 $9.03 947391,AL 11/7 CT BREAD WHEAT WHL SANDWICH $13.11 9677871AS 8/1 CT_ 622061POC 11/20 LB 33961!COL INNs12/48 OZ �lFS----'- ;BREAD WHI SANDWICH_V2" 5- `BROCCOLI CUTS GRD A 1BROTH CHICKEN � - Y ' $22.90 $15.55 $27.35 65038;POC _ 16/5 LB ;BROWNIE MIX FUDGE $22.83 36897'AN 12/8 CT BUN HAMBURGER 4" SLCD 1 0 $21.11 149669 AN 11.2/6 CT_ 980465€LITTLE J 72/4 OZ 67248OY 72/4.0 OZ ^ _ BUN HOT DOG 6" IND SLCD ��BURRITO BEEF & BEAN RED C BURRITO RED CHILE BEEF & - _ -� $21.84 $20.43 $38.84 912173;N I9/.5 GA BUTTERMILK 1% LOW FAT [ $23.76 61296 PACKER' 1150 LB CABBAGE GRN BOX $16.29 567441POC 6/5 LB CAKE MIX DEVILS FOOD $24.07 85715;POC 6/5 LB- -CAKE MIX WHI $22.04 679741POC 6/5LB� 952439PACKER 2_CT iCAKEMIX YLW :CANTALOUPE $24.76 $19.25 948754ADV LB _ !CARROT BOX ONLY $6.28 _1/10 957905,PACKER 1/251-13 CARROTBULKJUMBO 61306 PACKER i1/50 LB CARROT LOOSE JUMBO BULK $14.10 $19.44 985421ALLENS 977392PRD '6/#10 !1/10 LB CARROT SLCD CATFISH NUGGET BRD FZ� $18.95 $13.58 921912PACKER 1/20 LB !CAULIFLOWER IQF _ - $17.73 993267 CRK 11212 LB CAULIFLOWER IQF $26.74 942035 ADV 1116 CT !CELERY $7.64 9074401FRESH 1/36 CT _ ;CELERY 36 CT NAKED $25.40 73537POC 1/1 LB CELERYSALT i $3.83 73586R 148/1 OZ _ ;CEREAL APPLE ROLL POUCH P $8.21 980247iR 48/1 OZ CEREAL COCOA BURST POUCH ! $8.21 76240`TY . _ W35_OZ CEREAL CORN FLAKES BULK $13.70 980245 R '48/1 OZ jCEREAL CRAVIN CRNCH POUCH $8.53 903585 N 4/32 OZ !CEREAL FRSTD FLAKES $18.44 73587 R 48/1 OZ_ ;CEREAL FRSTD ROLL POUCH P 1 $8.53 9116621N 14/32 OZ ;CEREAL FRUIT RING BULK j $17.84 980246]R 48/.87OZ ;CEREAL MAPLE MORSELS POUC $8.53 76243jTy 762421TY _ 14135 OZ 4 3/ 5 OZ CEREAL RAISIN BRAN RICE CRISP BULK_ -$16.11 $15.36 965632R 1/25 LB _CEREAL ;CEREAL SUGAR FRSTD FLAKES ; $34.86 911661iN 4/32 OZ ;CEREAL TASTEEOS BULK; $17.60 965620 R 1/20 LB ICEREAL TOASTED OAT RING $24.03 76245 e4/35 OZ CEREAL TOASTED OATS HONEY $17.30 48153'�LOL i6/5 LB 17431, MENU 14/5 LB _ 158720 CRK 4 5 LB 25746'STIRL 4/5 LB !CHEESE AMER EXTRA MELT LO CHEESE AMER IMIT 160 SL Y CHEESE AMER YLW 160 SL ?CHEESE CHED- ]MIT FTHR SHR v 1 $84.49 $46.67 $58.79 ' $28.29 158814 CRK 1 `4/5 LB ;CHEESE CHED MONT JCK FCY $62,87 158813!CRK 4/5 LB - -- CHEESE CHED MONT_JCK FTHR - 1 $62.33 199413C� CRK 4/5 LB COTTAGE 4% $43.69 999958 CRK 110/3 LB _CHEESE 'CHEESE CREAM ! $60.50 97381TSRC 16/5 LB 'CHEESE ]MIT AMER YLW LOAF 158727CRK 6/5 LB !CHEESE LOAF AMER YLW FULL 9946801TYSON 140/8 OZ -CHICKEN BRST AIRLINE BNLS i ER 955553JER I53/3 OZ 49381 TYSON 250/.68 OZ ICHICKEN BRST GRILL FORM F ,CHICKEN CHNK BRST HS FC C 19744&CRK 1110 LB CHICKEN DICED 1/2" DARK W _99_2348€KOC /11H 0 LB 9854581 PACKERI I N 0 LB FCHICKEN DICED 1/2" FC FZ rCHICKEN DICED WHI FC FZ_ i 97244TPACKERII/40 LB 93K R 4/10 LB ,CHCK IEN LEG QRTR BULK FZ ;CHICKEN LEG QRTR CVP FZ_�w 48651 TYSON €60/9 OZ 5CHICKEN LEG QRTR MED FZ 935704 PACKER€4/10 LB CHICKEN LEG QRTR RAW FZ 50922TYSON 100/3.3 OZ CHICKEN PATTY LIGHT RND F _974441CRK 1/10 LB CHICKEN PULLED DARK WHI F 884312PERDUEi1/10 LB� CHICKEN TNDR FRITTER BRDN 889902BADIA ;6/1_6_OZ_ 'CHILI PWDR 61861M i6/#10- ;CHILI W/O BEAN_ 755121EDDYM ?4/5 LB CHILI W/TVP ST_H_RN MAID _ __ } 67408;FRITOS 8/1 LB ''CHIP CORN BULK------------ i 33628`s3 _ 6/20 OZ !CHIP POTATO RIDGED BULK ! 927324ADV 11/6 CT 979039031;POC 1/1 LB lCILANTR0 !CINNAMON GRND _ 962112'POC €1/5 LB _w !CINNAMON GRND KORINTJI M 67311 TIDE 100/1/2 CP 'CLEANER TIDE AP W/PHOSPHA 68499sPOC 15/2 LB ;COCONUT SNOWFLAKE SWEETEN 99857& DS_ 1/10 LB 909619 COF s120/1.5 OZ COD PORTN 3.75 OZ CNTRY S :COFFEE FILTER PACK 942797OR 42/1 OZ ;COFFEE REG BLND 943618 OR :12811.5 OZ ;COFFEE WB BLND 961361 OR i24/14 OZ 'COFFEE WB BLND URN PACK 3361ADV 4/5 LB ;COLESLAW MIX SHRD SEP COL _6 9884851DART i 929859jMRK 20/25 CT 2_/100 CT `CONT FOAM 16 OZ WHI SQUAT _T ECONT FOAM 3C WHI 9X9X3. 127293 NE 197512OVN 1/9 LB 6/36 CTAV COOKIE CHIP-A-ROOS ,COOKIE DGH CH_NKY PEANUT B 999316ZONE- 320/1 OZ `COOKIE DGH CHOC CHIP 197508OVN 16/36 CTAV COOKIE DGH CHOC CHIP 1.5 [ 987217IZONE 1320/1 OZ COOKIE DGH OTML-RSN ! 2974UR 16/13.3 OZ COOKIE VANILLA WAFER _ 603141POC ;1/9_6_ iCORN COB 3"GRDA ! 975047;ALLENS j6/#10 _ ;CORN CREAM STYLE FCY ' , �878841 RP 989763;TRAD 11/30 LB CORN CUT WHL KERNEL 136/2.75 OZ SCORN DOG AM NO BAG 963742 LEONS 9 079 46 STIRL 148/A OZ _.. 16/#10 CORN DOG CHICKEN FZ CORN WHL GRAIN GLDN 975043€ALLENS 67755€OG i6t#10 W5 LB 'C_ORN YLW FCY CORNBREAD MIX 325561R 1125I B CORNMEALYLW $93-32 $91.73 $43.10 $39.38 $40.97 $22.19 $34.38 $34.00 $43.33 $0.62 $0.64 $48.99 $28.70 $37.06 $31.79 $13.99 $21.69 $62.41 $31.00 $12.49 $14.29 $4.88 $6.89 $36.70 $25.35 $16.82 $50.09 $61.00 $19.90 $65.97 $113.88 $19.32 $22.37 $20.59 $21.32 $48.46 $31.63 $50.69 $33.46 $10.68 $23.92 $27.81 $23.76 $14.15 $22.29 $21.45 $23.32 $21.48 $8.22 98687&S ;12/1 LB CRABMEATCLAW PASTEURIZED $101.79 _ 67043AUSTIN i120/1.38 OZ ;CRACKER CHEESE & PEANUT B $21.37 2819(AUSTIN j12014 CT jCRACKER CHEESE ON CHEESE $17,05 633621i R 150 /3 CT CRACKER HONEY GRAHAM FIBE i $30.32 525471M 5i 00/2 CT iCRACKERSALTINE $13.19 124 75 9 NNE j 1/8 LB 'CRACKER SALTINE K_RISPY BU $20.71 68373 PPi ;1006/2.5 GM ;CREAMER NON DAIRY $20.01 94298l CRY 24/12 OZ CREAMER NON DAIRY CANISTE $29.09 964305{DOMINOi24/12 OZ CREAMER VENDING CANISTER ! $23.98 88980_51BADIA 1414 LB !CUMIN GRND _ ! $53.96 979021jPOC 1/l LB � CUMIN GRND $7-57 8899011BADIA =6/16 OZ !CUMIN SEED GRND $28.58 1020281H T 20/250 CT CUP 100 PORTN PAPER 1 OZ $64.19 199426;MRK 25/20 CT !CUP 199426 FOAM 20 OZ WHI i $22.79 939372 SRC 48/2 OZ DANISH ECLAIR $11.94 201325CRK 4/1 GA� DRESSING COLESLAW_ i $29.57 85699;NA 200/12 GM :DRESSING FRNCH�; $E.61 ,_... 925493; NA I200/9 GM _._ 'DRESSING FRNCH PACKET $9.29 888322SH !200/9 GM :DRESSING ITAL $7.32 201338€CRK 4 1 GA DRESSING ITAL_GLDN 39857!LL F18/3.2 OZ _ DRESSING MIX RANCH $30.80 68260HVR 85/1.5 OZ ? DRESSING ORGNL RANCH IND - $19.25 56427PPI s200/12 GM (DRESSING RANCH BUTTERMILK_ j $17.36 67589 PPI 200/9 GM 'DRESSING SALAD PACKET ; $9.20 988397 B_R_ISK 11/3 GA {DRINK MIX LEMONADE PINK 1 $34.77 68201IL 12/2 GA (DRINK MIX LEMONADES/F $43.07 932835 POC 112/24 OZ DRINK MIX LEMONADE TD $17.57 932837tPOC 12/24 OZ 'DRINK MIX ORANGE TD� $17.57. 93282PP0 � C 12/24 OZ ;DRINK MIX PINK LEMONADE T $15.43 969586'KE :6/5 LB EGG SCRMB_LD BLND $35.92 157471CRK _ M 15 DZ EGG WHI IVIED GRID AA LOOSE $20.96 157435CRK-1 1/15 DZ !EGG WHI XL GRD AA LOOSE j $26.79 3108 S �111 GA IEXTRACTVANILLA IMIT $11.84 130660iR 11/50 LB FLOUR H&R $16.66 94 3 FL 1/50 LB IFLOUR H&R mm $18.52 953597 POC_ 11/25 LB_ -� w LOUR H&R $8.92 9548721 POC _�-w_ 1/50 LB _ _] :FLOUR H&R ENRICHED BLEACH $17.09 936986R `1/25 LB ;FLOUR WHI WING $12.06 157485'CRK 2/5 LB IFIRMRS 10/1 AM 6" FZ $21.53 884536 IS OZ 'FRANKS 8/1 TURKEY 5" CN F $12.42 197480}SRC. ;6/5 LB !FRIES 3/8" REG CUT ZGTF $18.36 924098lVL 6/5 LB FRIES. CC 3/8" $23.15 19506jUSA €6/#10 {FRUIT CKTL IN JUICE $28.77 9722251TY 6/#10 IFRUIT MIX LS � $28.22 6/32 OZ 'GARLIC CHPD IN OIL $40.99 _344_80F 933868!SPI� 3%7LB- -IGARLICGRANULATED $77.50 953541POC ;1/7 LB 'GARLIC GRANULATED_ $42.15 962130(P66- 1/19 0Z 'G_ARLIC PWDR { $8.00 957 4421 6/24 OZ _ _ (GELATIN CHRY NUTRASWEET� $21.06 _v__�_ ___� �- 989728 POC 12124 OZ ':GELATIN CITRUS VAR J $22.07 9268741PACKER 11119 LB (GRAPE GRN SDLS_ I $32.06 951936]PACKER` /48 CT ;GRAPEFRUIT RED W mm � $28.60 663561OG 6/13 OZ ;GRAVY MIX BRW_ N $18.05 68195`R 6/14 OZ ;GRAVY MIX CHICKEN $18.99 67882IOG 6/24 OZ GRAVY MIX PEPPERED $13.84 49140 R ?6/11.3 OZ GRAVY MIX PORK $18.99 153519R 6/11.3 OZ jGRAVY MIX TURKEY 1 $19.27 67993ALLENS 6/#10_- -- _ Y :GREENS MUSTARD CHPD FCYA $21.23 993375jTY 1/50 LB ;GRITS INST QUICK $20.87 98 95 47 QUA EKA EK 1 12/24 OZ_ 'GRITS QUICK $18.00 883831]SRC 12/12 #AV HAM 4X6 DELI 35% $1.99 883832'': SRC 2/10#AV HAM BUFFET 35% ! $1.99 157482;CRK ;2/10#AV _ SHAM BUFFET 35% ADVANTAGE S $1.99 211670ICRK 14/2.5 LB (HAM SLC_D_FC _ $42.82 1974 9 RK 6/3 LB 'HASHBRO_W_N SHRED IQ_F $13.63 67994iPR 12I20 CT ;HASHBROWN SIDE O BRWN 2.2 $38.35 941826RP 2/5LB _ . _. _. HUSH PUPPY JALAPENO $14.75 1585231PACKERi1/1O LB iHUSHPUPPY RND 32 PCS PER j $13.33 29577 HUMOR 1/24 CT ICE CREAM BAR STRWBRY SHO $11.99 771HUMOR .48/4 OZ ICE CREAM CHOC CUP $15.41 29140�HUMOR 11/3 GA !ICE CREAM VANILLA $17.50 29146HUMOR 48/4 OZ_TT ;ICE CREAM VANILLA CUP $14.07 952383;BRILL 1/40 LB (ICING CHOC RTU } $43.82 952377BRILL 1/43 LB� ;ICING VANILLA RTU WHI $46.37 943758RN 1/1 LB _.INSECTICIDE _ BAIT_FLY_& KI $8.38 9688381KNOTTS 200/.5 OZ :JAM VAR GRAPE & STRWBRY $16.49 69103POC 6/#10 WELLY GRAPE mm $38.90 38934ERS ;200/.5 OZ ;JELLY GRAPE CUP $11.32 48262'iSH j70/4 OZ 1JUICE APPLE 100% CARTON $11.71 482661SH j70/4 OZ {JUICE GRAPE 100% CARTON } $13.65 48273ISH 70/4 OZ JUICE ORANGE 100%CARTON �- 1 $15.26 67880;NA 100017 G!KETCHUP FCY POLY_ PACKET T� $13.38 59 0 HEINZ 1000/9 GM 'KETCHUP PACKET $29.90 93479ESTIRL ?6/#10 ;KETCHUP X-STD 29% $22.10 71271 PACKER /24 CT ; LETTUCE ICEBERG LINER _ ._ ; $19.13 907437 FRESH tt 1/24 CT LETTUCE ICEBERG LINER 24 _ ; $22.33 9124ADV 5814/5 LB LETTUCE SHRED I $14.42 952308WIINCUPi 101100 CT LID 16LSID CUP 12-20 OZ S $17.28 952475;WINCUP10/100 CT� ;LID 16LTS CUP TEAR TAB WH $20.68 988935;DART 5/100 CT LID 32JL VENT TRNSLCNT $14.32 952948 PACKERI2/5 LB��MANGO CHNK - $15.34 157451kCRK30/1 LB MARGARINE SOLIDS OLEO $17.25 1574551CRK ;900/5 GM (MARGARINE SPREAD WHIPPED } $17.56 �674352POC 12/1 LB ;MARSHMALLOW MINI WHI - $17.60 2013221SRC sWl GA MA" MA O _ j �! $23:15 2 46151PPIm 500/9 GM MAYO POUCH $28.02 _ 907654PERDUE;2/5 LB iMEATBALL TURKEY ITAL .5 O _ _ $22.63 933811E E 1320/.5 OZ [MEATBALLS FLAME BROILED ! $24.04 891229 HT i24/14 OZ MILK CONDENSED SWTND $36.52 936178W _ ,24/1 O MILK EVAPORATED $23.59 913581ti1\1 4/1 GA IMILKHVD $21.84 935760iADV 1415 LB MIX CABBAGE & CARROT SHRE E_ j $15.41 - __. 951215€AR 14128 CT EMUFFIN BLUBRY 1.8 OZ _ W; $26.94 1� 67975€POC 6/5 LB MIX BLUBRY $30.49. _;MUFFIN 36949S 17211.5 OZ L MUFFIN VAR BULK $24.93 445871 NA 1500/4.5 GM ;MUSTARD PACKET $5.57 67942 POC ;4/1 GA :MUSTARD PREPARED $9.17 6 QUAKER 3116 CT :OATMEAL INST 1 OZ $12.87 73974IR ii/50 LB ;OATS QUICK $26.14 73730iOVR y3/1 GA TOIL SOY CLR LQD PAN & GRI $37.09 602561POC '1/20 LBw _ ;OKRA BRD LIGHTLY GRD A _ 1 $1978 1 _ 48066 POC 1/20 LB 10KRA CUT GRD A $17.37 1 889896?BADIA 6/14OZ !ONION FLAKES � $23.15 - 962116 POC j1/20 0Z ONION PWDR $5.80 897264PACKER 1/50LB _ IONIONYLW_FDSRVC Mmm? $25.37 907426FRESH €1/_50 LB ^ �iONION ONION YLW JUMBO FRSH $22.06 9420281ADV 11110 LB YLW JUMBO FRSH $7.21 j 986922 ACKERµ1/40_LB ;ORANGE 138 CT j $27.00 972162 TY 16/#10 ;ORANGE MANDARIN BROKEN LS $21.05 962137,POC i1/12OZ OREGANO GRND $7.85 931353 S !6/17 OZ _ ;PAN COATING S_O_Y GRILL & S_ $21.61 53495'AP- '6/14 OZ �6/5 `PAN COATING S_OY WNTRZD BA $26.66 t--OC - 67454(POC 6/5_LB L PANCAKE MIX BUTTERMILK � -��1 $23.98 46004;RWR 12/12 CT PANCAKE ORGNL FZ $14.17 979403#POC :1/10 OZ =PARSLEY FLAKES $10.24 74980ZEREGAII/10 LB _ PASTA LASAGNA CUT CURLY R I $15.14 967866'TY 10/2 LB IPASTA MACARONI ELBOW _ $13.01 969584':.AT 215 LB IPASTA NOODLE EGG_MED $11.67 991275R 1/10 LB 1PASTA NOODLE EGG WIDE $11.23 964683`R 2/10 LB PASTA SPAGHETTI $12.44 i 969634(AT 2/10 LB _ ;PASTA SPAGHETTI 10" TT $19.42 I 9695 199 AT 1/20 LB PASTA SPAGHETTI LONG THIN $18.52 939362 SRC 1240/2 OZ F';PATTY CHICKEN BRKFST_ J $46.74 971565'POC 6/#10_ PEACH HLVS 35-40 IN US t $26.87 945954ST 6/#10V .6____ PEACH SLCD IRREGULAR $27.10 961634'PACKERI6/5 LB ,PEANUT BUTTER CRMY $34.06 983_9_3 _ACKER6/#10 PEAR DICED IN JUICEmm $26.30 984067PACKER16/#10 PEAR BARTLETT IN US $26.93 60578 POC 1/20 LB -- _H_LVS _ (PEAS & DICED CARROT GRD A _ j $19.96 4035-- 41ALLENS %/#10 i PEAS BLACKEYED FCY j $24.79 40612 DLX 6/#10 ----------------- PEAS GRN SWEET 3SV ; $31.01 979418 POC 1/1 LB PEPPER BLK COARSE GRNDD $10.57 54841SPI 6/1 LB ;PEPPER BLK GRND $32.81 9535421,SAUER ;1/5 LB PEPPER BLK GRND FINE $42.43 i 8898911BADIA 16/16 OZ iPEPPER BLK TABLE GRIND � � $28.99 1 9 0 POC 1/1 LB PEPPER CAYENNE p I $7.10 _ 889889BADIA 6/24 0Z PEPPER LEMON $20.95 613931 PACKER1/25 LB 961022 EMBASA12/27OZ ; PEPPERS BELL GRN CHOPPER PEPPERS CHILE GRN DICED $16.28 $46.23 PACKER1/5 LB ;PEPPERS GRN $7.32 _61592 942031 ADV 1/5 L6 TPEVPERS JALAPENO FRSH $5.49 994186,V_ 6%#10 IPEPPERS JALAPENO SLCD NAC i $20.19 71543dVLASIC �1/5 GA 946226`VLASIC 11/5 GA ;PE CMTH CUT 1/8" !PICKLE HIP S _ ;PICKLE DILL 118" CC I $16.11 $16.24 18537 PACKER 1/6 CT ;PIE PUMPKIN _ $18.00 199369`OVN 6/43 OZ 972118TY 6/#10 PIE PUMPKIN 10" BKD PINEAPPLE CHNK IN JUICE $34.07 $29.16 1577661TA 6410 PINEAPPLE_CRUSHED j $33.10 8814311 PACKER 24/20 OZ _INJUIC PINEAPPLE TIDBITS _ $25.64 9721131TY 16410 ?PINEAPPLETIDBITS IN JUIC _ $25.90 23969 MAX 96/5.6 OZ ! PIZZA CHEESE MOZZ 4X6" CN� 1 $44.78 967755;TONYS 96/4.87 OZ 97678 BURKE 2/12.5 LB 959613MIDSHIPi1/10 LB PIZZA PEPPERONI R/F 4X6 T PIZZA TOPPING PEPPERONI S POLLOCK FIL 3.6 OZ BRD FC 1 $47.47 $70.03 $20.00 922926jOIC 4/10 LB :POLLOCK FIL 4-6 OZ B/S IO $53.69 970844 RBR 107/1.5 OZ ; POLLOCK STRIP STHRN STYLE $23.48 96827411BP s6/8#AV (PORK LOIN BNLS C/C FZ �� $2.18 ---- 51718;E 4013,75 OZ ePORK PATTY BRD O/R FZ _ $16.71 _ 957760 PACKER1/50 LB POTATO BAKING 100 CT AV 982406!PACKER 1I50 LB POTATO BAKING 50 CT {' { $16.42 $20.09 957767iPAC KER'1/50 LB 42026;CL ~_ 4/5 LB 1278931AMER 6 5l5l .5 LB ;POTATO BAKING 90 CT AV POTATO CUBE 1/2" PLD� 1POTATO GRANULES CMPLT WIV $20.09 $20.74 $46.95 61424;POC 1/50LB POTATO IDAHO #2 _ $14.06 - 8986€TRIO P 6/5:44 LB :POTATO INST MASHED W/VITA $52.40 9697181AMER 12/28 OZ POTATO MASHED PEARL EXCEL $55.98 -498221POC 6/3.55 LB POTATO PEARLS INST MASHED $47.09 9108171 PACKER! 1/50 LB JPOTATO RED #2 $11.12 710451PACKER',1/50LB POTATO RED ASIZE $19.76 957717! PACKER 0/50 LB _ !POTATO RUSSET 70 CT AV $14.64 54528ORE-IDAI6/5 LB I POTATO TATER TOTS VERSITO $21.06 42_190ALLENS 6410 ;POTATO WHI SLCD GRD A FCY $20.11 909228GEHLS 6/#10 ?PUDDING BANANA_ 976722;GEHLS 6/#10 'PUDDING CHOC RTS��1 $22.30 $23.12 55418 HUNTS 14814 OZ ^ 'PUDDING CHOC SNACK PACK _ $20.06 877758GEHLS `6/#10 IPUDDING LEMON RTU 1 $21.40 909161 GEHLS ":6/#10 976726;GEHLS I6/#10 ;PUDDING TAPIOCA _ PUDDING VANILLA RTU $25.86 $22.85 969761 ACKER1/30 LB ;RAISIN SDLS $43.03 941058;HF i4/1 GA IRELISH DILL PLAS . $18.52. 962569BNS '12/24 OZ _ :RICE INST $22.00 �- - ----_ 9442WLLACKER i 1/25 LB ;RICE LONG GRAIN _ j $10.67 194607CRK 1/50 LB :RICE LONG GRAIN PARBOILED ! $22.39 21181;S !1/192 CT 8854001PFI 1/25 LB ;ROLL DNR PLN 2.5" PREBKD .._�_ �.� ;RUB MEXICAN ROTISSERIE _ . {i $21.11 $84.95 994291 KERi415 LB SALAD MIX LETTUCE W/SEP C $19.05 930531;HN ;1/12 LB `SALAD POTATO BKD 946347HN 1/32 LB AD POTATO CLASSIC MAYO 990777 RESERSI1/30 LB _LAS (SALAD POTATO HS 9096201N ;1/25 LB 'SALT GRANULATED 939375SRC 41 OZ _ SANDWICH HAM & CHEESE 1 939345 SRC 48/5 OZ ISANDWICH PIZZA PEPPERONI 69704=POC �948592`FD t4/1 GA ;SAUCE BBQ E _ ;4/1 GA :SAUCE BBQ LITTLE PIG 988381 GEHLS 6/#10 _ !SAUCE CHEESE MILD ORGNL SNw 57039jRY 6/#10 !SAUCE CRNB_RY JELLIED - 802371ST 16/#10 SAUCE CRNBRY JELLIED j 9451331LA VICT 6410 jSAUCE ENCHILADA RED T 33829;OL !200/.5 OZ (SAUCE PICANTE � 973157�K 16/#10 _ 'SAUCE PIZZA XHVY W/BASIL I 57615 AN�u 11/1 GA �AUCE SOY IN PLAS 400531AN 11/5 GA jSAUCE SOY TUB _ 69082; NA 1500/9 GM (SAUCE TACO PACKET 44588 NA 2_00/9 GM SAUCE TARTAR PACKET 1945991GRK 500/12 GM `::SAUCE TARTAR PACKET I 31831 POC _i6/#10 ;SAUCE TOMATO EAST COAST 48358 S W1 GA ;SAUCE WORCESTERSHIRE 999171 CRY 1411 GA_ ;SAUCE_WORCESTERSHIRE I 955446`AAMO L 895741iF M 996615;CRK (2/5 LBSAUSAGE 2/5 LB ;1/10 LB _ CHORIZO BEEF RAW �ISAUSAGE CHORIZO PORK FINO SAUSAGE LINK.8 0Z SKNLS j 9435191EDDY 160/1 OZ ;SAUSAGE LINK 1 0Z CN FZ 4 501,TASTY 0/10 LB ;SAUSAGE LINK BULK 3/1 MIL - 967618;EDDY 530431RY `63/2.58 OZ _ -._� ;160/1 OZ (SAUSAGE LINK CN FZ _ SAUSAGE PATTY GLDN_BRWN F 951546 LLAXSON':'2/5 LB ! _ 53766IH 11/10 LB SAUSAGE PURE 75% LEAN FZ SAUSAGE ROPE SMKD FZ 948162 0 W4.69 LB SAUSAGE TURKEY SMKD SKNLS 979291 CHA 11/7 LB ,SEASONING CREOLE [ 9621351POC 1/12OZ SEASONING POULTRY _ 931953 S 1/5 LB ;SEASONING SALT 897414fSRC 1/35 LB SOY CLR LQD FIR _!SHORTENING 948175iCOKE24/12 OZ mm;SODA COLA CLASSIC CAN 57884LS 112/50 OZ 1S0_UP_CHICKEN NOODLE i 267199 LS j24/7.25 OZ =SOUP CHICKEN NOODLE RTS 275351S j 12/50 OZ _ (SOUP CREAM OF CHICKEN T 278171LS 12/50 OZ {SOUP CREAM OF MUSHROOM j 260911LS 112/50 OZ { (SOUP TOMATO j ^T 79959�LS __`__,112/50 OZ . SOUP VEG 75430?DAISY i4/5 LBVSOUR CREAM REAL i.._ 9995841POLAR 11/1000 CT _ (SPOON SOUP MW WHI POLYPRO 428421.ALLENS ;6/#10 SQUASH Y_LW CUT _ 54035�ARGO 24/1 LB !STARCH CORN 194570 MRK ;4/500 CT !STRAW 7.75 JUMBO CLR IW W $23.14 $39.65 $37.97 $4.99 $25.62 $25.84 $25.13 . $21.00 $29.82 $41.89 $35.48 $34.46 $15.41 $21.74 $9,31 $28.26 $35.62 $9.17 $6.30 $29.54 $19.09 $30.87 $18.95 $15.00 $17.24 $23.61 $24.39 $21.03 $27.62 $25.48 $20.19 $28.54 $1.70 $10.80 $7.60 $1.3.02 $23.99 $7.33 $44.44 $16.42 $45.98 $46.10 $37.61 $51.38 $23.11 $15.77 $24.38 $20.42 $17.36 462231'13NS 6/3.5 LB (STUFFING MIX CORNBREAD CL .$49.94 146191f IMP SUG 1/50 LB GRANULATED BULK $20.58 2745311DOMINO 11/50 LB �1SUGAR iSUGA LATED EXTRA FI __ _ w $20.50 20613?CR i1/50LB �;SUGAR LIGHT BRWNx� i $22.29 3244&i DOMINO!2411 LB SUGAR LIGHT BRWN $20.62 90534liCRK '3000/1/10 O (SUGAR PACKET $17.83 909627IMP SUG1/50 LB T31842 :SUGAR PWDRD 6X j $23.30 MIDSHIP154/3 O SURFBUR_GER 10LB FZ ! $11.71 905285=CRK 3000/1 GM ;SWEETENER PINK PACKET SAC _ $17.21 888399,LUB 4/1 GA ?SYRUP PANCAKE & WAFFLE $17.19 _ 52113;NA =1/200 CT !SYRUP PANCAKE 1 OZ POUCH 1779 A ,100/1.5 0Z :SYRUP PANCAKE CUP $9.62 $16.56 957364 USA [12/12 OZ 'SYRUP PANCAKE S/F 909632COF ;100/lOZ (TEA BAG _ 95296 S9 TIRL 96/1 OZ TEA BAG GRMT w 1 1 $20.62 $1T07 $9.30 8780 FRESH 1/25 LB ITOMATO 6_X_7 SMART FRS H $32.60 42877`POC 16/#10 %:TOMATO DICED IN JUICE EST $18.04 92877 ROTEL 12/28 OZ �. [. ;TOMATO DICED W/GRN CHILE . � $23.99 37856]HUNTS 6/#16/#10 __ TOMATO PASTE $31.00 _ 12024 DLX 6/#10 TOMATO PASTE CALIF 925183 A� DV1/25 LB - - ` _ _ _ TOMATO ROMA FRSH STIRL :6/#10 TOMATO WHL PLD _ $28.98 $22.78 $18.85 -35618 29400jON TOP_12/16 OZ 989930 MISSIO7N24/12 CT TOPPING WHIPPED NON DAIRY TORTILLA 6" FLOUR PRESSED $41.04 $24.80 9627291 MIS_SIOM 12/60 CT WY�21/144 ITORTILLA CORN YLW 6" _ ._ �- e $22.57 912473?TORK CT (TOWEL HAND 9X10 PLUS_3 PA $26.94 957488PACKER 6/66.5_OZ 55981?HOR 2/8-9#AV TUNA CHNK LIGHT IN WATER ITURKEY. BRST FC_ $47.54 $2.17 891746SRC 12/9#AV :TURKEY BRST OIR SKNLS $224 9924281PERDUE2/10 LB :TURKEY GRND 80/20 FZ ! $16.69 945975HOR 13/5 LB -9393651SRC ;TURKEY SALAMI SLCD FZ $20.14 ;1118 LB 'TURKEY SMKD CHPD BULK__ $13.69 9911691HOR 4/12 14LB �JTURKEY WHL YOUNG 9% BAST(( $1.03 9700941STIRL 1/20 LB 48140 POC !1/20 LB VEG BLND 4 WAY ;VEG BLND CALIF BLND GRD A $14.51 $20.96 974931.,ALLENS 6410 9749321ALLENS 16410 (VEG BLND CHNKY STEW Ed'BLND FCY $23.25 $22.46 904368 PACKER 2212 LB VEG STIR FRY IQF $28,73 33978 POC 36/1 GA ?VINEGAR WHI $10.31 58922;RWR 144/1.27OZ !WAFFLE SQJUMBO ( $14.14 48052;ALLENS 16/#10 YAM CUT FCY 921911 PACKER!1/20 LB ;ZUCCHINI SLCD FZ � $28.36 .$13.24 COUNTY REPORTS: JP 4 & 5 presented their monthly reports for October 2007 and after reading and verifying same, a motion was made by Judge Pfeifer and seconded by Commissioner Lyssy that said reports be accepted as presented. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. MONTHLY REPORT OF COLLECTIONS AND DISTRIBUTIONS 11/6/2007 COURT NAME: JUSTICE OF PEACE NO.4 MONTH OF REPORT: OCTOBER YEAR OF REPORT: 2007 ACCOUNT NUMBER ACCOUNTNAME AMOUNT #REF! CR 1000-001-45014 FINES SHERIFF'S FEES 366.00 CR 1000-001-44190 ADMINISTRATIVE FEES: DEFENSIVE DRIVING 70.00 CHILD SAFETY 0.00 TRAFFIC 60.00 ADMINISTRATIVE FEES 105.00 EXPUNGEMENT FEES 0.00 MISCELLANEOUS 0.00 TOTAL ADMINISTRATIVE FEES 235.00 CR CR 1000-001-44364 1000-001-44010 CONSTABLE FEES -SERVICE 0.00 CR 1000-001-44064 JP FILING FEES 4,235.00 0.00 CR 1000-001-46010 INTEREST OVERPAYMENTS (LESS THAN $10) #REF! CR 1000-001-49110 SCHOOL CROSSING/CHILD SAFETY FEE #REF! CR 1000-001.44145 DUE TO STATE -DRIVING EXAM FEE 0.00 CR 1000-999-20741 DUE TO STATE-SEATBELT FINES 0.00 CR 1000-999-20744 DUE TO STATE -OVERWEIGHT FINES 0.00 CR 1000-999-20746 DUE TO JP COLLECTIONS ATTORNEY 411.33 CR 1000-999-20770 TOTAL FINES, ADMIN. FEES & DUE TO STATE #REF! CR 2670-001-44064 COURTHOUSE SECURITY FUND $126.00 CR 2720-001-44064 JUSTICE COURT SECURITY FUND $35.00 CR 2719-001-44064 JUSTICE COURT TECHNOLOGY FUND $164.00 CR 7544-999-20747 DUE TO PARKS & WILDLIFE 0.00 306.85 CR 7544-999-20748 DUE TO P & W - WATER SAFETY TOTAL DUE TO TX PARKS & WILDLIFE $306.85 STATEARRESTFEES DPS FEES 65.00 P&W FEES 4.00 TABC FEES 0.00 TOTAL STATE ARREST FEES 69.00 CR 7020-999-20740 CCC-GENERAL FUND 164.00 CR 7070-999-20610 CCC-STATE 1,476.00 CR 7070-999-20740 STF/SUBC-GENERAL FUND 30.00 CR CR 7860-999-20610 7860-999-20740 STF/SUBC-STATE 570.00 CR 7950-999-20610 TP-GENERAL FUND 137.50 137.50 CR 7950-999-20740 TP-STATE CIVIL INDIGENT LEGAL-GEN. FUND 0.00 CR 7480-999-20610 CIVIL INDIGENT LEGAL -STATE 0.00 CR 7480-999-20740 TL/FTA-GENERAL FUND 90.00 CR 7970-999-20610 TL/FTA-STATE 180.00 CR 7970-999-20740 JPAY- GENERAL FUND 0.00 CR 7505-999-20610 JPAY - STATE 0.00 CR 7505-999-20740 JURY REIMB. FUND- GEN. FUND 14.00 CR 7857-999-20610 JURY REIMB. FUND- STATE 126.00 CR 7857-999-20740 TOTAL COURT COSTS & ARREST FEES $2,994.00 DR 7544-999-20759 JP4 CLEARING ACCT #REF! DUE TO OTHERS (Purchase Orders Aftchd) CALHOUN COUNTY ISO 0.00 DA - RESTITUTION #REF! REFUND OF OVERPAYMENTS #REF! OUT -OF -COUNTY SERVICE FEE 10.00 CASH BONDS TO0.00 TAL DUE TO OTHERS #REF! TOTAL COLLECTED -ALL FUNDS #REFI LESS: TOTAL TREASUER'S RECEIPTS $9,117.60 OVER/(SHORT) #REF! Revised 5123/07 ) ;0 2 ; 0 E \ \ \ } \ \ CD gum 0, \ \\\\/\\ \ \ \ ( 8Z \ \ \§o §w $ ( 90 / DATE: 1 VENDOR # 7604 TO: TEXAS PARKS & WILDLIFE WATER SAFETY PRICE 319.6 IDITOFITHE ITEMS OR SERVICES SHOWN ABOVE ARE NEEDED IN THE DISCHARGE OF MY ONLY DUTIAS AND I CERTIFY THAT FUNDS E AVAILABLE TO PAY THIS OBLIGATION. CERTIFY THAT THE ABOVE ITEMS OR SERVICES WERE RECEIVED BY ME IN GOOD CONDITION AND REQUEST THE COUNTY TREASURER TO PAY THE ABOVE OBLIGATION. 11 /6/2007 ENT HEAD DATE 11/06/2007 Money Distribution Report Page 1 JP PCT 4 CALHOUN COUNTY FOR OCTOBER 2007 -------------------------------------------------------------------------------------------------------- Receipt Cause/Defendant Code Amount Code Amount I Code Amount ( Code Amount Code Amount Code Amount Total 3926474 2007-235 10/01/2007 TIME 25.00 I FINE 61.00 86.00 JOY, SCOTT RICHARD Money Order 3926475 2004-0297A 10/01/2007 DPSF 40.00 40.00 YEAGER, MARK ADAM Money Order 3926476 2007-396 10/01/2007 TFC 3.00 CCC 40.00 CHS 3.00 LAF 5.00 TIME 25.00 TF 4.00 320.00 SCOTT, RICKY ALLEN JR SUBC 30.00 JCSF 1.00 I JSF 4.00 FINE 201.00 JPAY 4.00 Cash 3926477 2007-445 10/01/2007 TFC 3.00 CCC 40.00 CHS 3.00 SAF 5.00 TF 4.00 SUBC 30.00 205.00 FOWLER, GARY LEE I JCSF 1.00 I JSF 4.00 FINE 111.00 JPAY 4.00 Personal Check 3926478 2007-444 10/02/2007 TFC 3.00 CCC 40.00 CHS 3.00 SAF 5.00 TF 4.00 SUBC 30.00 165.00 BROWNLEE, DAVID PAUL I JCSF 1.00 JSF 4.00 FINE 71.00 JPAY 4.00 Money Order 3926479 2007-131 10/02/2007 I TFC 3.00 CCC 40.00 CHS 3.00 LAF 5.00 WRNT 50.00 TIME 25.00 300.00 GARZA, CYNTHIA ANN I TF 4.00 SUBC 30.00 DPSC 30.00 JCSF 1.00 JSF 4.00 I FINE 51.00 Jail Credit CSRV 51.27 I JPAY 2.73 3926480 2007-131 10/02/2007 CSRV 23.73 JPAY 1.27 I I 25.00 GARZA, CYNTHIA ANN Personal Check 3926481 2007-358 10/02/2007 CCC 40.00 CHS 3.00 LAF 5.00 TF 4.00 JCSF 1.00 JSF 4.00 100.00 MUNOZ, ROSA LIDIA I FINE 43.00 Jail Credit 3926482 2007-358 10/02/2007 FINE 211.00 JPAY 4.00 215.00 MUNOZ, ROSA LIDIA Personal Check 3926483 2007-154 10/03/2007 CCC 40.00 CHS 3.00 SAF 5.00 WRNT 50.00 I TIME 25.00 TF 4.00 546.00 GARCIA, RAYMOND SANCHEZ I DPSC 30.00 I JCSF 1.00 JSF 4.00 FINE 254.00 CSRV 126.00 JPAY 4.00 Cred-Card/Trnsfr 3926484 2005-201 10/03/2007 CCC 40.00 CHS 3.00 LAF 5.00 WRNT 50.00 TIME 25.00 TF 4.00 273.00 GARCIA, RAYMOND SANCHEZ DPSC 30.00 FINE 53.00 CSRV 63.00 Cred-Card/Trnsfr 3926485 2005-200A 10/03/2007 JCPT 2.00 CVC 15.00 CCC 17.00 FA 5.00 JCD 0.50 CHS 3.00 548.60 GARCIA, RAYMOND SANCHEZ CMI 0.50 TF 4.00 I DPSC 30.00 DPSF 345.00 CSRV 126.60 Cred-Card/Trnsfr 3926486 2005-200 10/03/2007 TFC 3.00 CCC 40.00 I CHS 3.00 LAF 5.00 WRNT 50.00 TIME 25.00 312.00 GARCIA, RAYMOND SANCHEZ TF 4.00 SUBC 30.00 DPSC 30.00 FINE 50.00 CSRV 72.00 Cred-Card/Trnsfr 3926487 2007-418 10/04/2007 TFC 3.00 CCC 40.00 CHS 3.00 SAF 5.00 TF 4.00 SUBC 30.00 170.00 DEHOYOS, JOEL JCSF 1.00 JSF 4.00 FINE 76.00 JPAY 4.00 Money Order 3926488 2007-457 10/08/2007 CCC 40.00 CHS 3.00 SAF 5.00 TF 4.00 JCSF 1.00 JSF 4.00 100.00 ELIZONDO, LEONARDO SEAT 43.00 Cash 3926489 2007-458 10/09/2007 TFC 3.00 CCC 40.00 CHS 3.00 SAF 5.00 TF 4.00 SUBC 30.00 205.00 WHITTAKER, GABRIEL LEE JCSF 1.00 JSF 4.00 FINE 111.00 JPAY 4.00 Cash i i i i 3926490 2007-435 10/09/2007 CCC 40.00 CHS 3.00 I LAF 5.00 TF 4.00 JCSF 1.00 JSF 4.00 145.00 WHITTAKER, GABRIEL LEE FINE 84.00 JPAY 4.00 I I - Cash 3926491 2007-434 10/09/2007 ADMF 10.00 10.00 WHITTAKER, GABRIEL LEE Cash 11/06/2007 Money Distribution Report Page 2 JP PCT 4 CALHOUN COUNTY FOR OCTOBER 2007 _______________________________________________________________________ Receipt Cause/Defendant Code Amount Code Amount Code Amount I Code Amount ________________________________________ Code Amount I Code Amount Total 3926492 2007-388 10/09/2007 TIME 25,00 WSF 46.00 JPAY 4.00 NGUYEN, THAD DUC I I 75.00 Cash 3926493 2007-452 10/09/2007 CCC 40.00 I CHS 3.00 PWAF 5.00 I TF 4.00 JCSF 1.00 I JSF 4,00 140.00 CUNNINGHAM, JAMES EDWARD WSF 79.00 JPAY 4.00 Cash 3926494 2007-456 10/09/2007 TFC 3.00 CCC 40.00 CHS 3.00 SAF 5.00 TF 4.00 SUBC 30.00 CHIN, SUW MI JCSF 1.00 JSF 4.00 FINE 71.00 I JPAY 4.00 165.00 Money Order 3926495 2007-450 10/10/2007 CCC 40.00 CHS 3.00 LAF 5.00 IF 4.00 JCSF 1.00 JSF 4.00 100.00 MORGAN, BRYAN DAVID I FINE 43.00 Cash 3926496 2007-309 10/11/2007 I TFC 3.00 I CCC 40.00 CHS 3.00 SAF 5.00 WRNT 50.00 TIME 25.00 SUNIGA, JOE TF 4.00 SUBC 30.00 I DPSC 30.00 I JCSF 1.00 JSF 4.00 I FINE 71.00 270.00 Money Order JPAY 4.00 3926497 2007-309A 10/11/2007 I JCPT 0.77 CVC 5.77 CCC 6.54 FA 1.92 I JCD 0.19 CHS 1.54 30.00 SUNIGA, JOE CMI 0.19 TF 1.54 DPSC 11.54 Money Order 3926498 2007-309A 10/11/2007 JCPT 1.23 CVC 9.23 CCC 70.46 FA 3.08 JCD 0.31 CHS 2.46 92.00 SUNIGA, JOE CMI 0.31 TF 2.46 I DPSC 18.46 DPSF 44.00 Money Order 3926499 2007-309A 10/11/2007 DPSF 300.00 SUNIGA, JOE I 300.00 Money Order 3926500 2007-421 10/15/2007 TFC 3.00 CCC 40.00 CHS 3.00 SAF 5.00 TF 4.00 SUBC 30.00 165.00 FELTON, THOMMY JCSF 1.00 JSF 4.00 I FINE 71.00 I JPAY 4.00 Money Order 3926501 2007-420 10/15/2007 CCC 40.00 CHS 3.00 SAF 5.00 I TF 4.00 JCSF 1.00 JSF 4.00 115.00 ANAYA, RAFAEL I FINE 54.00 JPAY 4.00 Money Order 3926502 2007-398 10/15/2007 CCC 40.00 CHS 3.00 LAF 5.00 TIME 25.00 TF 4.00 JCSF 1.00 I 95.00 GRIFFIN, TERRY JOSEPH JSF 4.00 FINE 13.00 Money Order 3926503 2007-397 10/15/2007 TFC 3.00 CCC 40.00 CHS 3.00 LAF 5.00 TIME 25.00 IF 4.00 160.00 GRIFFIN, TERRY JOSEPH I SUBC 30.00 I JCSF 1.00 JSF 4.00 FINE 45.00 Money Order 3926504 2007-442 10/15/2007 I TFC 3.00 CCC 40.00 CHS 3.00 LAF 5.00 TF 4.00 SUBC 30.00 104,00 DAVIS, JAKE JAMES I JCSF 1.00 I JSF 4.00 I DDC 10.00 I JPAY 4.00 Money Order 3926505 2007-417 10/15/2007 FINE 116.00 JPAY 4.00 120.00 RIDDLE, JOSEPH WESLEY Cash 3926506 2007-416 10/15/2007 CCC 40.00 CHS 3.00 SAF 5.00 TF 4.00 JCSF 1.00 JSF 4.00 115.00 RIDDLE, JOSEPH WESLEY I FINE 54.00 I JPAY 4.00 Cash 3926507 2007-465 10/16/2007 ADMF 10.00 10.00 THOMPSON, ROBERT DEAN Cash 3926508 2007-450 10/16/2007 FINE 41.00 JPAY 4.00 45.00 MORGAN, BRYAN DAVID Cash 3926509 2007-440 10/17/2007 TFC 3.00 CCC 40.00 CHS 3.00 SAF 5.00 TF 4.00 SUBC 30.00 104.00 NASON, GEORGE MALCOLM I JCSF 1.00 I JSF 4.00 I DDC 10.00 I JPAY 4.00 Money Order 11/06/2007 Money Distribution Report Page 3 JP PCT 4 CALHOUN COUNTY FOR OCTOBER 2007 ----------------------------------------------------------------------------------------------------------------------------------- Receipt Cause/Defendant I Code Amount Code Amount Code Amount I Code Amount Code Amount Code Amount Total 3926510 2007-473 10/17/2007 CCC 40.00 CHS 3.00 PWAF 5.00 TF 4.00 JCSF 1.00 JSF 4.00 I 95.00 NGUYEN, HIEN VAN WSF 38.00 Cash 3926511 2007-438 10/18/2007 CCC 40.00 CHS 3.00 LAF 5.00 IF 4.00 JCSF 1.00 JSF 4.00 CHAVEZ, LARRY I FINE 93.00 Money Order 3926512 2007-281A 10/18/2007 JCPT 2.00 CVC 15.00 CCC 17.00 FA 5.00 JCD 0.50 CHS 4.00 ALVARADO, CESAR IVAN CMI 0.50 IF 4.00 I DPSC 30.00 I DPSF 17.00 Cash 3926513 2007-451 10/18/2007 TFC 3.00 CCC 40.00 I CHS 3.00 LAF 5.00 IF 4.00 SUBC 30.00 RIPPLE, RONALD TIMOTHY I JCSF 1.00 JSF 4.00 DOC 10.00 I JPAY 4.00 Cash 3926514 2007-464 10/22/2007 TFC 3.00 CCC 40.00 CHS 3.00 LAF 5.00 IF 4.00 SUBC 30.00 RAMIREZ, JOE ANTHONY i JCSF 1.00 i JSF 4.00 i DDC 10.00 i JPAY 4.00 Money Order 3926515 2007-409 10/22/2007 FINE 41.00 JPAY 4.00 JAIME, JESUS JR Money Order 3926516 2007-408 10/22/2007 CCC 40.00 CHS 3.00 SAF 5.00 IF 4.00 JCSF 1.00 JSF 4.00 JAIME, JESUS JR FINE 84.00 I JPAY 4.00 Money Order 3926517 2007-463 10/22/2007 TFC 3.00 CCC 40.00 CHS 3.00 LAF 5.00 TF 4.00 SUBC 30.00 ESCALANTE, DONALD I JCSF 1.00 JSF 4.00 I DDC 10.00 I JPAY 4.00 Money Order 3926518 2007-454 10/22/2007 TFC 3.00 CCC 40.00 I CHS 3.00 LAF 5.00 IF 4.00 SUBC 30.00 BURES, JACOB BRIAN JCSF 1.00 JSF 4.00 FINE 71.00 JPAY 4.00 Cred-Card/Trnsfr 3926519 2007-448 10/22/2007 TFC 3.00 CCC 40.00 CHS 3.00 LAF 5.00 IF 4.00 SUBC 30.00 SPENCER, MISTY DAWN JCSF 1.00 I JSF 4.00 I DDC 10.00 I JPAY 4.00 Cred-Card/Trnsfr 3926520 2007-472 10/23/2007 CCC 40.00 CHS 3.00 PWAF 5.00 IF 4.00 I JCSF 1.00 I JSF 4.00 KHOAN, PHUNG N WSF 99.00 JPAY 4.00 Personal Check 3926521 2007-398 10/24/2007 FINE 241.00 JPAY 4.00 GRIFFIN, TERRY JOSEPH Money Order 3926522 2007-397 10/24/2007 FINE 6.00 JPAY 4.00 GRIFFIN, TERRY JOSEPH Money Order 3926523 2007-455 10/24/2007 TFC 3.00 I CCC 40.00 CHS 3.00 LAF 5.00 IF 4.00 SUBC 30.00 RUIZ, JUAN MIGUEL I JCSF 1.00 JSF 4.00 FINE 121.00 I OFF 85.00 JPAY 4.00 Money Order 3926524 2007-474 10/25/2007 CCC 40.00 CHS 3.00 PWAF 5.00 IF 4.00 JCSF 1.00 JSF 4.00 NGUYEN, THAD XUAN WSF 99.00 JPAY 4.00 Cash 3926525 2007-385A 10/25/2007 I JCPT 2.00 CVC 15.00 CCC 17.00 FA 5.00 JCD 0.50 CHS 4.00 MEDLIN, JONATHAN I CMI 0.50 I IF 4.00 I DPSC 30.00 DPSF 344.00 Cash 3926526 2007-385 10/25/2007 TFC 3.00 CCC 40.00 CHS 3.00 SAF 5.00 WRNT 50.00 TIME 25.00 MEDLIN, JONATHAN TF 4.00 SUBC 30.00 DPSC 30.00 I JCSF 1.00 I JSF 4.00 FINE 131.00 Cash JPAY 4.00 3926527 2007-283 10/29/2007 TFC 3.00 CCC 40.00 CHS 3.00 SAF 5.00 IF 4.00 SUBC 30.00 PENA, AMERICO JR JCSF 1.00 I JSF 4.00 DDC 10.00 JPAY 4.00 Cash 150.00 95.00 104.00 104.00 45.00 145.00 104.00 165.00 104.00 160.00 245.00 10.00 300.00 160.00 422.00 330.00 104.00 11/06/2007 Money Distribution Report Page 4 JP PCT 4 CALHOUN COUNTY FOR OCTOBER 2007 ------------------------------------------------------------------------------------------------------------------------------------ Receipt Cause/Defendant Code Amount Code Amount I Code Amount Code Amount Code Amount Code Amount I Total 3926528 2007-467 10/29/2007 CCC 40.00 CHS 3.00 LAF 5.00 TF 4.00 I JCSF 1.00 JSF 4.00 100.00 FENNER, CINDY MARIE FINE 43.00 Cash 3926529 CV-07-012 10/31/2007 AOJ 10.00 10.00 TEXAS SALTWATER MAGAZINE Personal Check 3926530 2007-432 10/31/2007 CCC 40.00 CHS 3.00 LAF 5.00 TIME 25.00 TF 4.00 JCSF 1.00 95.00 SHERRELL, IAN ANTHONY I JSF 4.00 FINE 13.00 Cash 3926531 2007-487 10/31/2007 CCC 40.00 CHS 3.00 LAF 5.00 IF 4.00 JCSF 1.00 JSF 4.00 500.00 BARCENAS, JOSE L I FINE 439.00 JPAY 4.00 Cash 3926532 2004-0297A 10/31/2007 DPSF 40.00 40.00 YEAGER, MARK ADAM Money Order 3926533 2007-449 10/31/2007 TFC 3.00 CCC 40.00 CHS 3.00 LAF 5.00 TF 4.00 SUBC 30.00 104.00 ROJAS, ANTONIO I JCSF 1.00 JSF 4.00 I DOC 10.00 JPAY 4.00 Cash 11/06/2007 Money Distribution Report JP PCT 4 CALHOUN COUNTY FOR OCTOBER 2007 The following totals represent - Cash and Checks Collected Type Code Description Count Retained Disbursed Money-TotaLs The fol Lowing totals represent - Cash and Checks Collected COST ADMF ADMINISTRATION FEE 2 20.00 0.00 20.00 COST CCC CONSOLIDATED COURT COSTS 37 137.10 1,233.90 1,371.00 COST CHS COURT HOUSE SECURITY 37 111.00 0.00 111.00 COST CMI CMI 4 0.15 1.35 1.50 COST CVC CVC 4 4.50 40.50 45.00 COST DPSC DPS OMNIBASE FEE 6 49.50 100.50 150.00 COST FA FA 4 1.50 13.50 15.00 COST JCD JCD 4 0.15 1.35 1.50 COST JCPT JCPT 4 0.60 5.40 6.00 COST JCSF JUSTICE COURT SECURITY FUND 33 33.00 0.00 33.00 COST JSF JUROR SERVICE FUND 33 13.20 118.80 132.00 COST LAF SHERIFF'S FEE 15 75.00 0.00 75.00 COST PWAF TEXAS PARKS & WILDLIFE 4 16.00 4.00 20.00 COST SAF DPS 14 56.00 14.00 70.00 COST SUBC SUBTITLE C 18 27.00 513.00 540.00 COST TF TECHNOLOGY FUND 37 144.00 0.00 144.00 COST TFC TFC 18 54.00 0.00 54.00 COST TIME TIME PAYMENT FEE 8 100.00 100.00 200.00 COST WRNT WARRANT FEE 2 100.00 0.00 100.00 FEES AOJ ABSTRACT OF JUDGMENT 1 10.00 0.00 10.00 FEES CSRV COLLECTION SERVICE FEE 1 23.73 0.00 23.73 FEES DOC DEFENSIVE DRIVING 7 70.00 0.00 70.00 FEES OFF DEFERRED FEE 1 85.00 0.00 85.00 FEES JPAY JUDGE PAY RAISE FEE 33 19.40 109.87 129.27 FINE DPSF DPS FTA FINE 6 785.00 0.00 785.00 FINE FINE FINE 28 2,717.00 0.00 2,717.00 FINE SEAT SEATBELT FINE 1 21.50 21.50 43.00 FINE WSF WATER SAFETY FINE 5 54.15 306.85 361.00 Money Totals 52 4,728.48 2,584.52 7,313.00 The following totals represent - JaiL Credit and Community Service COST ADMF ADMINISTRATION FEE 0 0.00 0.00 0.00 COST CCC CONSOLIDATED COURT COSTS 2 8.00 72.00 80.00 COST CHS COURT HOUSE SECURITY 2 6.00 0.00 6.00 COST CMI CMI 0 0.00 0.00 0.00 COST CVC CVC 0 0.00 0.00 0.00 COST DPSC DPS OMNIBASE FEE 1 9.90 20.10 30.00 COST FA FA 0 0.00 0.00 0.00 COST JCD JCD 0 0.00 0.00 0.00 COST JCPT JCPT 0 0.00 0.00 0.00 COST JCSF JUSTICE COURT SECURITY FUND 2 2.00 0.00 2.00 COST JSF JUROR SERVICE FUND 2 0.80 7.20 8.00 COST LAF SHERIFF'S FEE 2 10.00 0.00 10.00 COST PWAF TEXAS PARKS & WILDLIFE 0 0.00 0.00 0.00 COST SAF DPS 0 0.00 0.00 0.00 Page 5 11/06/2007 Money Distribution Report Page 6 JP PCT 4 CALHOUN COUNTY FOR OCTOBER 2007 The following totals represent - Jail Credit and Community Service Type Code Description Count Retained Disbursed Money -Totals COST SUBC SUBTITLE C 1 1.50 28.50 30.00 COST IF TECHNOLOGY FUND 2 8.00 0.00 8.00 COST TFC TFC 1 3.00 0.00 3.00 COST TIME TIME PAYMENT FEE 1 12.50 12.50 25.00 COST WRNT WARRANT FEE 1 50.00 0.00 50.00 FEES AOJ ABSTRACT OF JUDGMENT 0 0.00 0.00 0.00 FEES CSRV COLLECTION SERVICE FEE 1 51.27 0.00 51.27 FEES DOC DEFENSIVE DRIVING 0 0.00 0.00 0.00 FEES DFF DEFERRED FEE 0 0.00 0.00 0.00 FEES JPAY JUDGE PAY RAISE FEE 1 0.41 2.32 2.73 FINE DPSF CPS FTA FINE 0 0.00 0.00 0.00 FINE FINE FINE 2 94.00 0.00 94.00 FINE SEAT SEATBELT FINE 0 0.00 0.00 0.00 FINE WSF WATER SAFETY FINE 0 0.00 0.00 0.00 Credit Totals 2 257.38 142.62 400.00 The foLLowing totals represent - Credit Card Payments and Transfers COST ADMF ADMINISTRATION FEE 0 0.00 0.00 0.00 COST CCC CONSOLIDATED COURT COSTS 6 21.70 195.30 217.00 COST CHS COURT HOUSE SECURITY 6 18.00 0.00 18.00 COST CMI CMI 1 0.05 0.45 0.50 COST CVC CVC 1 1.50 13.50 15.00 COST DPSC DPS OMNIBASE FEE 4 39.60 80.40 120.00 COST FA FA 1 0.50 4.50 5.00 COST JCD JCD 1 0.05 0.45 0.50 COST JCPT JCPT 1 0.20 1.80 2.00 COST JCSF JUSTICE COURT SECURITY FUND 3 3.00 0.00 3.00 COST JSF JUROR SERVICE FUND 3 1.20 10.80 12.00 COST LAF SHERIFF'S FEE 4 20.00 0.00 20.00 COST PWAF TEXAS PARKS & WILDLIFE 0 0.00 0.00 0.00 COST SAF DPS 1 4.00 1.00 5.00 COST SUBC SUBTITLE C 3 4.50 85.50 90.00 COST IF TECHNOLOGY FUND 6 24.00 0.00 24.00 COST TFC TFC 3 9.00 0.00 9.00 COST TIME TIME PAYMENT FEE 3 37.50 37.50 75.00 COST WRNT WARRANT FEE 3 150.00 0.00 150.00 FEES AOJ ABSTRACT OF JUDGMENT 0 0.00 0.00 0.00 FEES CSRV COLLECTION SERVICE FEE 4 387.60 0.00 387.60 FEES DDC DEFENSIVE DRIVING 1 10.00 0.00 10.00 FEES DFF DEFERRED FEE 0 0.00 0.00 0.00 FEES JPAY JUDGE PAY RAISE FEE 3 1.80 10.20 12.00 FINE DPSF DPS FTA FINE 1 345.00 0.00 345.00 FINE FINE FINE 4 428.00 0.00 428.00 FINE SEAT SEATBELT FINE 0 0.00 0.00 0.00 FINE WSF WATER SAFETY FINE 0 0.00 0.00 0.00 Credit Totals 6 1,507.20 441.40 1,948.60 11/06/2007 Money Distribution Report JP PCT 4 CALHOUN COUNTY FOR OCTOBER 2007 The following totals represent - Combined Money and Credits Type Code Description Count Retained Disbursed Money -Totals The following totals represent - Combined Money and Credits COST ADMF ADMINISTRATION FEE 2 20.00 0.00 20.00 COST CCC CONSOLIDATED COURT COSTS 45 166.80 1,501.20 1,668.00 COST CHS COURT HOUSE SECURITY 45 135.00 0.00 135.00 COST CMI CMI 5 0.20 1.80 2.00 COST CVC CVC 5 6.00 54.00 60.00 COST DPSC DPS OMNIBASE FEE 11 99.00 201.00 300.00 COST FA FA 5 2.00 18.00 20.00 COST JCD JCD 5 0.20 1.80 2.00 COST JCPT JCPT 5 0.80 7.20 8.00 COST JCSF JUSTICE COURT SECURITY FUND 38 38.00 0.00 38.00 COST JSF JUROR SERVICE FUND 38 15.20 136.80 152.00 COST LAF SHERIFF'S FEE 21 105.00 0.00 105.00 COST PWAF TEXAS PARKS & WILDLIFE 4 16.00 4.00 20.00 COST SAF DPS 15 60.00 15.00 75.00 COST SUBC SUBTITLE C 22 33.00 627.00 660.00 COST TF TECHNOLOGY FUND 45 176.00 0.00 176.00 COST TFC TFC 22 66.00 0.00 66.00 COST TIME TIME PAYMENT FEE 12 150.00 150.00 300.00 COST WRNT WARRANT FEE 6 300.00 0.00 300.00 FEES AOJ ABSTRACT OF JUDGMENT 1 10.00 0.00 10.00 FEES CSRV COLLECTION SERVICE FEE 6 462.60 0.00 462.60 FEES DOC DEFENSIVE DRIVING 8 80.00 0.00 80.00 FEES DFF DEFERRED FEE 1 85.00 0.00 85.00 FEES JPAY JUDGE PAY RAISE FEE 37 21.60 122.40 144.00 FINE DPSF DPS FTA FINE 7 1,130.00 0.00 1,130.00 FINE FINE FINE 34 3,239.00 0.00 3,239.00 FINE SEAT SEATBELT FINE 1 21.50 21.50 43.00 FINE WSF WATER SAFETY FINE 5 54.15 306.85 361.00 Report Totals 60 6,493.05 3,168.55 9,661.60 Page 7 11/06/2007 Money Distribution Report Page 8 ----------------------------------------------------------------------------------------------------------------------------------- JP PCT 4 CALHOUN COUNTY FOR OCTOBER 2007 DATE PAYMENT -TYPE FINES COURT -COSTS FEES BONDS RESTITUTION OTHER TOTAL 00/00/0000 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09/01/1991 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09/01/1993 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09/01/1995 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09/01/1997 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09/01/1999 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09/01/2001 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Cow Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09/01/2003 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Cow Service 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 01/01/2004 Cash & Checks Collected 3,906.00 3,089.00 318.00 0.00 0.00 0.00 7,313.00 Jail Credits & Comm Service 94.00 252.00 54.00 0.00 0.00 0.00 400.00 Credit Cards & Transfers 773.00 766.00 409.60 0.00 0.00 0.00 1,948.60 Total of all Collections 4,773.00 4,107.00 781.60 0.00 0.00 0.00 9,661.60 TOTALS Cash & Checks Collected 3,906.00 3,089.00 318.00 0.00 0.00 0.00 71313.00 Jail Credits & Comm Service 94.00 252.00 54.00 0.00 0.00 0.00 400.00 Credit Cards & Transfers 773.00 766.00 409.60 0.00 0.00 0.00 1,948.60 Total of all Collections 4,773.00 4,107.00 781.60 0.00 0.00 0.00 9,661.60 11/06/2007 DATE Money Distribution Report JP PCT 4 CALHOUN COUNTY FOR OCTOBER 2007 ----------------------------------------------------------------------------------------------- PAYMENT-TYPE FINES COURT -COSTS FEES BONDS RESTITUTION State of Texas Quarterly Reporting Totals Description State Comptroller Cost and Fees Report Count CoLLected Retained Disbursed Section I: Report for Offenses Committed 01-01-04 Forward 68 1,680.00 168.00 1,512.00 09-01-01 - 12-31-03 0 0.00 0.00 0.00 09-01-99 - 08-31-01 0 0.00 0.00 0.00 09-01-97 - 08-31-99 0 0.00 0.00 0.00 09-01-95 - 08-31-97 0 0.00 0.00 0.00 09-01-91 - 08-31-95 0 0.00 0.00 0.00 Bail Bonds Fee 0 0.00 0.00 0.00 DNA Testing Fees 0 0.00 0.00 0.00 EMS Trauma Fund (EMS) 0 0.00 0.00 0.00 Juvenile Probation Diversion Fees 0 0.00 0.00 0.00 Jury Reimbursement Fee 36 144.00 14.40 129.60 State Traffic Fees 21 630.00 31.50 598.50 Section 11: As AppLicable State Police Officer Fees 19 95.00 76.00 19.00 Failure to Appear/Pay Fees 10 270.00 89.10 180.90 Judicial Fund - Const County Court 0 0.00 0.00 0.00 Judicial Fund - Statutory County Court 0 0.00 0.00 0.00 Motor Carrier Weight Violations 0 0.00 0.00 0.00 Time Payment Fee 11 275.00 137.50 137.50 Driving Record Fees 0 0.00 0.00 0.00 Judicial Support Fees 36 141.27 21.19 120.08 Report Sub TotaL 201 3,235.27 537.69 2,697.58 State ComptroLler CiviL Fees Report CF: Birth Certificate Fees 0 0.00 0.00 0.00 CF: Marriage License Fees 0 0.00 0.00 0.00 CF: Declaration of Informal Marriage 0 0.00 0.00 0.00 CF: Nondisclosure Fees 0 0.00 0.00 0.00 CF: Juror Donations 0 0.00 0.00 0.00 CF: Justice Court Indig Filing Fees 0 0.00 0.00 0.00 CF: Stat Prob Court Indig Filing Fees 0 0.00 0.00 0.00 CF: Stat Prob Court Judie Filing Fees 0 0.00 0.00 0.00 CF: Stat Cnty Court Indig Filing Fees 0 0.00 0.00 0.00 CF: Stat Cnty Court Judic Filing Fees 0 0.00 0.00 0.00 CF: Cnst Cnty Court Indig Filing Fees 0 0.00 0.00 0.00 CF: Cnst Cnty Court Judie Filing Fees 0 0.00 0.00 0.00 CF: Dist Court District & Family Law 0 0.00 0.00 0.00 CF: Dist Court Other Divorce/Family Law 0 0.00 0.00 0.00 CF: Dist Court Indig Filing Fees 0 0.00 0.00 0.00 CF: Family Protection Fee 0 0.00 0.00 0.00 CF: Judicial Support Fee 0 0.00 0.00 0.00 Report Sub TotaL 0 0.00 0.00 0.00 Total Due For This Period 201 3,235.27 537.69 2,697.58 THE STATE OF TEXAS County of Calhoun Page 9 ------------------ OTHER TOTAL Before me, the undersigned authority, this day personaLLy appeared James Dworaczyk, Justice of the Peace, Precinct 4, Calhoun County, Texas, who being duly sworn, deposes and says that the above and foregoing report is true and correct. { Witness my hand this day of , J usttce of the Peace, Prect t No. 4 Calhoun County, Texas Subscribed and sworn to this _ day of , Calhoun County, Texas 11/1312007 06:11 361-983-2461 CALHOUN CO PCT 5 PAGE 01 p au n ti� i1t'•"'ti, ',� " 1vI4r"' Judge I Pomykal Justice of the Pence Pct. 5 Collections for the1 1 .i f_ Date: NOVEMBER 13, 2007 Calhoun County Commissioners Court 211 S. Ann Street Port Lavaca, TX 77979 Fax no: 553-4444 Commissioner's Court: Attached is a report of all collections for my court for the month given. Faxing-9—Pages including this cover. 11113d2007 06:11 361-983-2461 CALHOUN CO PCT 5 PAGE 02 11/09/2007 Money Distribution Report Judge Nancy Pomykal Pet- 5. October 200'/ Report Page 1 ------'_'--- -------------------- ------------------------------------------------------------------ Receipt Cause/Defendant I Code Amount I Code Amount I Code Amount I Code Amount I Code Amount I Code Amount Total 03731Z4 07-09-0275-SC 10/04/2007 SFEE 75.00 I IFEE 2.00 I FILI 10,00 I I I 87.00 WELFAB. INC. NEW I 1 I I I I Personal Check I I I 0373125 07-10-0280 10/08/?007 1 JSF 4.00 I CCC 40.00 CHS 3,00 PWAF 5.00 I TF 4.00 I JCSF 1.00 1 100.00 RAGAN, CATRINA JPAY 4.00 I PWF 39-00 I 1 I I I Cash I I I 0373126 07-07-0175 10/11/2007 J5F 3.00 I CCC 40.00 I CHS 4.00 I LAF 5,00 I TF 4.00 I JCSF 1.00 I SFRIEDEL, CLAYTON JOHN I JPAY 4.00 I FINE 74.00 I I ( I I Cash I I I I 0373127 07-08-0244 10/12/2007 I JSF 4.00 1 CCC 40.00 CHS 3.00 I PWAF 5.00 1 TF 4.00 I JCSF 1.00 1 THURSTON. KF.ITH L I JPAY 4.00 I WSF 34.00 I I I I Personal Check I I I I I 0373128 07-09-0234 10/1.2/2007 I JSr 3.00 1 CCC 40.00 1 CHS A.00 I LAF 5.00 I TF 4.00 I JCSF 1.00 I DELACRUZ. ALSER'TO 1 JPAY 4.00 I FINE 84.00 1 I I I Money Order I I I I I I I 0373130 06-09-0219 10/15/2007 1 JSF 4.00 I TFC 3.00 I CCC 40,00 I CHS 3.00 I SAF 5.00 1 TF 4.00 I LACY. ANDREW H I JCSF 1.00 I JPAY 4.00 ( FINE 2?1.00 I SUBC 30.00 I CSRV 94.50 I Personal Check ( I I I I I I 0373131 06 09.0218 10/16/2007 1 JSF 4,00 I TFC 3.00 1 CCC 40.00 I CHS 3.00 I SAF 5.00 11.17 4.00 1 LACY, ANDREW H I JCSF 1.00 1 JPAY 4.00 1 FINE 111.00 1 SUBC 30,00 1 CSRV 6I.50 I Personal Check I I I 0373132 07-10-0277 10/19/2007 1 JSF 3,00 1 TFC 3,00 I CCC 40.00 I CHS 4.00 1 SAF 5.00 1 'TE 4.00 I PRAM. IHANH DUC JCSF 1.00 I JPAY 4,00 1 FINE 1,00 I I I rash I I 0373133 07-10-0279 10/25/2007 1 JSF 4,00 I CCC 40.00 1 CHS 3.00 I LAF 5.00 1 WRNT 50.00 1 TF 4.00 I HOLCOMB, LYNDON HENRY 1 JCSF1.00 1 JPAY 4.00 FINE 194.00 I I 1 I Money Order I I I I 0373134 07-10-0296 10/25/2007 1 JSF 4.00 1 CCC. 40.00 I CHS 3.00 1 PWAF 5.00 1 TF 4.00 I JCSF 1.00 1 BOLTEN, CHANCE DEAN 1 JPAY 4.00 1 PWF 39.00 I I I I Personal Check I I I I I 0373135 07-10-0295 10/25/2007 I JSF 3.00 CCC 40.00 I CHS 4.00 I PWAF 5,00 I FF 4.00 1 JCSF 1.00 I BOLTEN. CHANCE DEAN 1 JPAY 4.00 1 PWF 34. 00 I I I I I Personal Check I I I I 0373136 07-10-0306 10/2S/2007 I JSF 3.00 I CCC 40.00 I CHS 4.00 I PWAF 5.00 I TF 4,00 I JCSF 1.00 1 PARKS, KELLY DAVID I JPAY 4.00 I PWF 34.00 I I I I Personal Check I I I I I I I 0373137 07-10-0286 10/25/2001 JSF 4,00 I CCC 40.00 I CI IS 3.00 I PWAF S.DO I TF 4.00 I JCSF 1,00 I C JO F - EG,. - Personal Check I I I I 1 1 0373138 07-0.5.0098 10/25/2007 I JSF 3.00 I IFC 3.00 I CCC 40.00 CHS 4.00 I LAF 5.00 I TF LINCOLN, SETH HAMPTON JCSF 1.00 1 JPAY 4.00 I DI'F 111.00 I SUBC 30. 00 I I Personal Check I I I 0373139 07-06-0205 10/25/9007 I FINE 35.00 I SUBC 30.00 1 I BAKER KFNNY DALE I I I I 135.00 95.00 145.00 409.50 266.50 65.00 305.00 100.00 95.00 95.00 86,00 4.00 I 205.00 I 65.00 Money Order I I I I 0373140 07-10-0283 10/26/21)07 TFC 3.00 CHS 3.00 I I-AF 5.00 I lF 4.00 I JCSF 1.00 I JPAY 4.00 BURGER. TERRY A FINE 90,00 I SUBC 30.00 I I I I Personal Check I I I 0373141 07-10-0301 10/25/2007 I JSF 3.00 I CCC 40.00 I CHS 4.00 PWAF 5.00 I TF 4.00 I JCSF 1.00 LUHN. RONALD WAYNE JPAY 4,00 PWF 39.00 I I I I Personal Check I 037:3142 0/-10-0300 10/25/2007 JSF 3.00 1 CCC 40.00 I CHS 4.00 I PWAF 5,00 I TF 4.00 JCSF 1.00 LUHN, RONALD WAYNE I JPAY 4,00 I PWF 34,00 I Personal Check I I I 140.00 100.00 95.00 11/13/2007 06:11 361-983-2461 CALHOUN CO PCT 5 PAGE 03 Page 2 Money D15tributi on Report 11/09/2007 Judge Nancy POmykal Pct. S, October 2007 Report. -----------CodeAlount Code PmOunt I -Code Code Amount I Code Amount Code Amount I Code Amount I Code AmnunL I I Total Receipt Cause/Defendant i I I I 3.00 CCC 40.00 CHS 4.00 I LAF 5.0D i IF 4:00 j JCSF 1.00 300.11D 0373143 07-D8-0225 10/25/a07 I JSF I 4,00 OFF 234.00 I I EICHHOLZ. JAMES PAUL I JPAY I Personal Check 1 CCC 40.00 ( CMS 4,00 I PWAF 5.0o TF 4.00 JCSF 1.00 95,00 0373144 07-10-0290 10/25/2007 I JSF 3.00 I PWF 34.00 I I i i CURE, DAMES WAYNE I JPAY 4.00 I Personal Check I 4.00 CCC I 40.00 I CHS 3,00 I PWAF 5,00 IF Am i JCSF 1.00 i 95.00 0373145 07-10-0306 10/25/2007 I JSF LAWS, LEAMAN WARNFR I JPAY 4.00 I PWF 34.00 I Personal Check ( I I I 150.OU 0373346 07-09-0272-FED 10/25/2007 I WPFF 4.84 I WPSF 145.16 I FLDERAL NAIL. MORTG. ASSOC. I I I I Personal Check I I I 80.00 0373147 07-10-0277 10/29/2007 FINE 50.00 I SUBC 30.00 I I PRAM, THANH DUC I I Cash 0373148 07-10.0285 10/29/2007 I I JSF 3.00 I TFC 3,00 I CCC 40.00 I CHS 4.00 I LAF 5,00 I TF 4.00 I 294,00 HYLAND, MICHAEL JOSEPH JR. I JCSF 1.00 1 JPAY 4.00 i SUBC 30. 00 i OFF 200.00 Cash 10/31/2007 I JSF 3.00 I I CCC 40.00 CHS 4.00 I PWAF 5.00 IF 4.00 i JCSF 1.00 i %.00 0373149 07-10-0311 VOLKMF.R, DALE, EDWARD i JPAY 4,00 I PWF 3e.00 Personal Check 3.00 I TFC 3.00 I CCC 40.00 I CHS 4.00 I SAF 5.00 IF 4.00 I 104.00 0373150 07-10-0304 10/31/2007 I JSF JPAY 4,00 I DSC 10.00 SUBC 30,00 GARNLk. PATRICK L,YNN I JCSI 1.00 I i j Personal Check 10/31/2007 1 JSF 4.00 I CCC 40.00 I CHS 3.00 I PWAF 5.00 I IF 4.00 i JCSF 1.00 i 86.00 0373151 07-10-0299 AUGUSTSON, WILLIAM M JPAY 4.00 I WSF 25.00 I I I Personal Check I 2.35 I CCC. 31.15 I CHS 3.11 I I PWAF 3.89 IF 3.11 JCSF 0.78 i 47.50 03731.52 07-10-0208 10/31/2007 I JSF I i i GREEN, ROBERT WIMBERLY I JPAY 3.11 1 I I Money Order JSF 3.00 I I CCC 40.00 CHS 4.00 I PWAF 5 00 I IF 4.00 I JCSF 1.00 100.00 0373153 07-10.0294 10/31/2007 I RUST, BRFNT FDWARD I JPAY 4.00 PWF 39.00 I I I Personal Check 10/310D07 I I JSF 3.00 I CCC 40.00I I CFIS 4.00 I I PWAF 5.00 I IF 4.00 JCSF 1.00 I 9500 03731S4 07-10-0293 I I RUST, BRENT EDWARD JPAY 4.00 I PWF 34,00 I I Personal Check JSF 3.00 If 3,00 CCC 40.00 I CIIS 4.00 LAF 5.00 I IF 4.00 104.00 03731,55 07-10-0278 10/31/2007 I JCSF 1,00 I JPAY 4.00 I DSC ID.00 I SUBC 30.00 FOWLER, JACOB BENJAMIN I I I Personal Check I I I I 11113J2007, 06:11 361-933-2461 CALHOUN CO PCT 5 PAGE 04 Page 3 1170972007 Money Distribution Report Judge Nancy Pomykal Pct, 5, October 2007 Report The following totals represent - Cash and Checks Collected Count . Retained Disbursed Money -Totals Type Code Description The following totals represent - cash and Checks Collected COST CCC CONSOLIDATED COURT COSTS 26 103.12 928.03 0.00 1.031.. 15 97.11 COST CHS COURTHOUSE SECURITY 27 97.11 26.78 O.DO 26.78 COST JCSF JUSTICE COURT SECURITY FUND 27 16.07 91.04 11 186.35 COST JPAY JUDGE PAY RAISE FEE 27 8.64 77,71 86. COST JSF JUROR SERVICE FUND 26 40.00 0.00 40. 00 COST LAF SHERIFF'S FEE 8 15 59.12 14.77 73.89 COST PWAF TEXAS PARKS & WILDLIFE 16.00 4.00 20.00 COST SAF DPS 4 ?7 107.11 0.00 107.11 COST IF TECHNOLOGY FUND 8 24,00 0.00 24.00 COST TFC TFC 1 5000 0.00 50.00 COST WRNT WARRANT FEE 2 156.00 0.00 156.00 FEES CSRV COII.CCTION SERVICES FEE 550.00 0.00 550.00 FEES OFF DEFERRED FEE 3 2 20.90 0.00 20.00 FEES DSC DRIVER SAFETY COURSE 09105 U.OD 10.00- FEES FILL FILING FEE 1 10.00 0.00 2.00 FEES [FEE INDIGENT FEE 1 1 2.00 75.00 0,00 75-00 FEES SFEE SERVICE FEE - 9 13.50 256.50 270.00 FEES SIIBC SUB TITLE C 1 4.84 0.00 4.84 FEES WPFF Writ of Possession Filing Fee O.DO 145.16 FEES WPSF Writ of Possession Service Fee 1 145.16 0.00 860.00 FINE FINE FINE 9 11 860.00 59.10 334. 90 394.00 FINE PWF PARKS & WILDLIFE. FINE 3 12.60 71.40 84.00 FINE WSF WATER SAFETY FINE. Money Totals 31 2.456.15 1.718.35 4,234.50 The following totals represent - Jail Credit and Community Service COST C.CC CONSOLIDATED COURT COSTS 0 0.00 0.00 0.00 0.00 0,00 COST CHS COURTIKIUSE SECURITY 0 0.00 0,00 0.00 0.00 COST JCSF JUSTICE COIIRr SECURITY FUND 0 0.00 0.00 COST JPAY JUDGE PAY RAISE FEL 0 0.00 0,00 0.00 0.00 COST JSF JUROR SERVICE FUND 0 0.00 0.00 0.00 COST LAF SHERIFF'S FEE 0 0.00 0.00 COST PWAF TEXAS PARKS & WILDLIFE 0 0.00 0.00 0,00 0.00 COST SAF UPS 0 0 0.00 0.00 0.00 COST TF TECHNOLOGY FUND 0.00 0.00 COST TFC TFC 0 0 0.00 0.00 0.00 0.00 COST WRNT WARRANT FEE 0.00 0,00 0.00 FEES C5RV COLLECTION 5ERVICES FEF 0 0.00 0.00 FEES OFF DEFERRED FEE 0 0.00 0.00 0.00 FEES DSC DRIVER SAFETY COURSE 09/05 0 0.00 0.00 0.00 FEES FILI FILING FEE 0 0.00 0.00 0.00 FEES IEEE INDIGENT FEE 0 0,00 0.00 0.00 FEES SFEE SERVICE I EE 0 0.00 0.00 0.00 E'FES SUBC SUB TIILE C 0 0.00 0.00 FEES WPFF writ or Possession riling Fee 0 0.00 0.00 11/13/2007 06:11 361-983-2461 CALHOUN CO PCT 5 PAGE 05 Page 4 11/09/2007 Money Distribution Report Judge Nancy POmykal Pct. S. October 2007 Report The following totals represent - Jail Credit and Community Service Count- Retained Disbursed Money -Totals Type Code Description FEES WPSF Writ of Possession Service Fee p 0,00 0.00 0.00 0.00 0.000 0.00 FINE FINE. FINE 0 0.00 D 00 0.00 FINE PWF PARKS & WILDLIFE FINE 0,00 0.00 0.00 FINE WSF WATER SAFETY FINE 0 0 0.00 0.00 0.00 Credit Totals The following totals represent - Credit Card Payments and Transfers COST CCC CONSOLIOAIED COURT COSTS 0 0.00 0.00 0.00 0.00 0.00 COST CHS COURTHOUSE SECURITY 0 0,00 0.00 0.00 0.00 COST JCSF JUSTICE COURT SECURITY FUND 0 0.00 0.00 COST JPAY JUDGE PAY RAISE FEE 0 0.00 0.00 0,00 0.00 COST JSF JUROR SERVICE FUND 0 0,00 0.00 0,00 COST LAF SHERIFF'S FEE 0 0.00 0.00 0.00 COST PWAF TEXAS PARKS & WILDLIFE 0 0.00 0.00 0.00 COST SAF OPS 0 0 0,00 0.00 0.00 COST TF TECHNOLOGY FUND 0.00 0.00 0-.00 COST TPC IFC 0 0 0.00 0,00 0.00 COST WRNT WARRANT ICE 0 0.00 0.00 0.00 FEES CSRV COLLECTION SERVICES FEE 0.00 0.00 FEES OFF DEFERRED FEE 0 0,00 0.00 0 00 0.00 FEES DSC DRIVER SAFETY COURSE 09/05 0 0.00 O. DO FEES FILI FILING FEE 0 0.00 0.00 0.00 0.00 FEES IFEE INDIGENT F'LE o 0.00 0.00 0.00 FEES SFEE SERVICE FEE 0 0 0.00 0.00 0.00 FEES SUBC SUB I1TLE C 0.00 000 0.00 FEES WPFF Writ of Possession Filing Fee 0 0.00 0,00 FEES WPSF Writ of Possession Service Fee 0 0.00 0,00 0.00 FINE FINE FINE 0 0 0.00 0.00 9.00 0.00 FINE PWF PARKS & WILDLIFE FINE 0.00 0.00 0.00 FINE NSF WATER SAFETY FINE 0 Credit totals 0 0.00 0.00 0.00 The following totals represent - Combined Money and Credits COST CCC CONSOLIDATED COURT COSTS 96 103.12 9?B.03 3.031.15 97.11 COST CHS COURTHOUSE SECURITY 27 97, 11 0,00 0.00 26.70 COST JCSF JUSTICE, COURT SECURITY FUND 2/ 26.18 16.07 91,04 107.11 COST JPAY JUDGE PAY RAISE FEE 27 8.64 77,71 $6,35 COST JSF JUROR SERVICF FUND 26 8 40100 0.00 40.00 COST LAF SHERIFF'S FEE 15 59 12 14.77 73.89 COST PWAF TEXAS PARKS & WILDLIFE 16.00 4.00 20.00 COST SAF DPS 4 27 107.11 0,00 107.11 COST TF TECHNOLOGY FUND 24.00 0.00 24.00 COST TIC II C 8 1 50, 00 D.00 50.00 COST WRNT WARRANT ILL 2 156.00 0.00 156.00 FEES CSRV COI I.ECTION SERVICES FEE 11/13/2007 06:11 361-9e3-2461 CALHOUN CO PCT 5 PAGE 06 11/09/2007 Money Distribution Report Page 5 Judge Nancy Pomykal Pct. 5. October 200/ Report The following totals represent. - Combined Money and Credits Type Code Oesc ri ption Count- Retained Disbursed money -Totals FEES OFF DEFERRED FEE 3 550,00 0.00 550,00 FEES DSC DRIVER SAFETY COURSE 09/05 2 20.00 0.00 20.00 FEES FILI FILING FEE 1 10.00 0.00 10.00 FEES IFEE INDIGENT FEE 1 2.00 0.00 2.00 FEES SFEF SERVICE FEE 1 75.00 0,00 75.00 FEES 5UBC SUB TITLE C 9 13.50 256.50 270.00 FEES WPFF Writ of Possession Filing Fee 1 4.84 0.00 4.84 FEES WPSF Writ of Possession Service Fee 1 145.16 0.00 145.16 FINE FINE FINE 9 860.00 0.00 860.00 FINE PWF PARKS 8 WILDLIFE FINE 11 59.10 334.90 394.00 FINE WSF WATER SAFETY FINE 3 12.60 71.40 84-.00 Report Totals 31 2.456.1.5 1,778.35 4,234.60 11/13./2007 06:11 361-983-2461 CALHOUN CO PCT 5 PAGE 07 11/09/2007 Money Distribution Report Page 6 Judge Nancy Pomykal Pct. 5, October 2007 Report DATE PAYMENT -TYPE FINES COUR1"-COSTS FFES BONDS RESTITUTION OTHER TOTAL 00/00/0000 Cash & Checks Collected 0.00 0.00 0,00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0.00 - 0.00 0.00 0.00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0,00 0.00 0.00 0.00 0,00 0.00 Total of all Collections 0.00 0.00 0,00 0.00 0,00 0.00 0.00 09/01/1991 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Cow Service 0.00 0.00 0.00 0.00 0,00 0.00 0.00 Credit Cards & Transfers 0.00 0,00 0.00 0,00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09/Ol/1993 Cash & Checks Collected 0.00 0.00 0,00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service - 0.00 0.00 0.00 0,00 0,00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0,00 0,00 0.00 Total of all Collections 0,00 0.00 0.00 0.00 0.00 0.00 0.00 09/oi./1995 Cash & Checks Collected 0.00 0.00 0,00 0.00 0,00 0.00 0.00 Jail Credits & Comm Service 0,00 0.00 0.00 0.00 0.00 0.00 0,00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0.00 0,00 0,00 Total of all collections 0.00 0.00 0.00 0.00 0.00 0,00 0.00 09/0.1/1997 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0.00 0,00 0.00 0,00 0.00 0.00 0.00 Credit Cards & Transfers 0,00 0.00 0.00 EDO 0.00 0.00 0.00. Total of all Collections 0,00 0.00 0.00 0,00 0.00 0.00 0.00 09/O1/1999 Cash & Checks Collected 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0.00 0,00 0.00 0,00 0.00 0.00 0.00 Credit Cards & Transfers 0.00 0,00 0.00 000 0.00 0.00 0.00 Total of all Col1ectiorns 0.00 0.00 0,00 0.00 0.00 0.00 0.00 09/ol/?001 Cash & Checks Collected 0.00 0,00 0.00 0.00 0.00 0.00 0.00 .fail Credits & Cumn Service 0.00 0.00 0.00 0.00 0.00 0,00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0,00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09/01/2003 Cash & Checks Collected 0,00 0.00 0,00 0.00 0.00 0.00 0.00 Jail Credits & Comm Service 0,00 0.00 0.00 0.00 0,00 0.00 0.00 Credit Cards & Transfers 0.00 0.00 0.00 0,00 0.00 0.00 0.00 Total of all Collections 0.00 0.00 0.00 0.00 0.00 0.00 0.00 01/01/2004 Cash & Checks Collected 1.338,00 1,663.50 L.233.00 0.00 0,00 0.00 4,231.60 Jail Cr(tdiLs & Comm Service 0.00 0.00 0.00 0.00 0.00 0.00 0,00 Credit Cards & Transfers 0.00 0.00 0.00 0.00 0,00 0.00 000 Total of all Collections 1.338.00 1,60.50 1,233.00 0.00 0.00 0.00 4 234.50 TOTALS Cash & Checks Collected 1.338.00 1.663.50 1233.00 0.00 0.00 0.00 4.234.50 Jail Credits & Comm Service 0,00 0.00 0,00 0.00 0.00 0,00 0.00 Credit Cards & Transfers 0 00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collections 1,338.00 1,663.50 1,233.00 0.00 0.00 0.00 4.234.50 11/13,12007 06:11 361-983-2461 CALHOUN CO PCT 5 PAGE 08 11/09/2007 Money Distribution Report Judge Nancy Pomykal Pct. 5, October 2007 Report DATE PAYMENT-IYPE FINES COURT -COSTS FEES -------"'------'...--------- BONUS RESTITUTION State of Texas Quarterly Reporting Totals Description Count Collected Retained Disbursed State Comptroller Cost and Fees Report Section 1: Report for Offenses Committed 1.031.15 103.12 928.03 01-01-04 Forward 26 0,00 0.00 0.00 09-01-01 - 12-31.03 0 0.00 0,00 09-01-99 - 08.31-01 0 0.00 0.00 0.00 09-01-97 - 08-31-99 0 0.00 0.00 0.00 09-01.95 - 06-31-97 0 0.00 0.00 0.00 0.00 09-01-91 08-31-95 0 0.00 0.00 0,00 Bail Bonds Fee 0 0 0,00 0.00 0.00 DNA Testing Fees 0 0.00 0.00 0.00 EMS Trauma Fund (EMS) 0.00 0.00 Juvenile Probation Diversion Fees 0 0.00 0.64 77.71 Jury Reimbursement Fee 26 9 86.35 270.00 13.50 256.50 State Traffic Fees Section 11: As Applicable 93.89 75.11 18.7B State Police Officer Fees 19 0.00 Failure to Appear/Pay Fees - 0 0.00 0.00 0.00 Judicial Fund - Connt County Court 0 0.00 0,00 0.00 Judicial Fund - Statutory County Court 0 0.00 0.00 0.00 Motor Carrier weight Violations 0 0.00 0,00 0.00 Time Payment Fee 0 0.00 0.00 0.00 0.00 Driving Record Fees 0 27 0.00 107.11 16.07 91.04 Judicial Support Fees 10/ 1.58e.50 216.44 1.372.06 Report. Sub Total State Comptroller Civil Fees Report 0.00 0,00 CF: Birth Certificate Fees - 0 O.Oo 0.00 CF; Marriage License Fees 0 0.00 0.00 0.00 CF: Declaration of informal Marriage 0 0.00 0.00 0.00 CF: Nondisclosure Fees 0 0.00 0.00 0.00 CF: Juror Donations 0 0.00 0.00 0.00 0.00 CF: Justice Court Indig Filing Fees 0 0.00 0.00 CF: Stat Prob Court Indig Filing Fees 0 0.00 0.00 0.00 CF: SLaC Prob Court Judic Filing fees 0 0.00 0.00 0.00 CF: Stat Crity Court Tndig Filing Fees 0 0.00 0.00 0.00 CF: Stat Cnty Court Judic Filing Fees 0 0.00 0.00 0.00 CF. Cnst Cnty Court Indig Filing Fees 0 0.00 0.00 0.00 CF! Cnst Cnty Court Judic Filing Fees 0 0,00 0.00 0.00 0.00 CF: Dist Court District & Family Law 0 0.00 0.00 0.00 CF: Dist Court Other Divorce/Family Law 0 0.00 0.00 CF: Dist Court Indig Filing Fees 0 0.00 0,00 0.00 CF. Family Protection Fee 0 0.00 0.00 0.00 CF: Judicial Support Fee 0 0.00 0.00 0.00 Report Sub Total 0 0.00 0.00 Total Due For This Period 107 1.580.6o 216.44 1.3/2.05 THE STATE OF II-XAS Before me. the undersigned authority, this day County of Calhoun County personally appeared Nancy Pomykal. Justice of the Peace. Precinct No 5, Calhoun Courity. Tenes, who being duly sworn, deposes and Says that thO. above and foregoing report is true and correct. Page 7 ------ ------------- OTHER TOTAL 11/13/2007, 06:11 361-983-2461 CALHOUN CO PCT 5 PAGE 09 p' A.D- / Witness my hand this _ / day of Justice of .e Peace. Pre CL No 5 / Calhou'o ty, Texas ACCOUNTS ALLOWED — COUNTY: Claims totaling $168,967.78 were presented by the County Treasurer and after reading and verifying same, a Motion was made by Commissioner Galvan and seconded by Commissioner Fritsch that said claims be approved for payment. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. ACCOUNTS ALLOWED — HOSPITAL: Claims totaling $1,590,236.22 were presented by the County Treasurer and after reading and verifying same, a Motion was made by Commissioner Galvan and seconded by Commissioner Fritsch that said claims be approved for payment. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. ACCOUNTS ALLOWED — INDIGENT HEALTHCARE: Claims totaling $138,705.26 were presented by the County Treasurer and after reading and verifying same, a Motion was made by Commissioner Galvan and seconded by Commissioner Fritsch that said claims be approved for payment. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. DONATIONS TO CALHOUN COUNTY: A Motion was made by Judge Pfeifer and seconded by Commissioner Lyssy to accept a donation in the amount of $1,895.00 from C&C Law Enforcement Support, Inc. to the Calhoun County Sheriffs Office Motivational Fund. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. C & C LAW ENFORCEMENT SUPPORT, INC. DBA C& C LAW: ENFORCEMENT PRINTING 5663 S. FARM ROAD 135 SPR INGFIELD, M0 65810 .PHONE (417)887-8412 PAY TO THE - ORDER OF Calhoun County Sheriffs Office LIBERTY BANK BD-6951865 11/13/2007 **1,89&00 :I. One Thousand Eight Hundred Ninety -Five and 00/100************************************* **************************** DOLLARS Calhoun County Sheriffs Office 211 South Ann Street a Port Lavaca, Texas 77979 Z" MEMO: 11800780611' 1:08ESOLiSS1: L4358611' 4v�- I\j )�� DECLARE CERTAIN ITEMS OF CALHOUN COUNTY PRECINCT #1 PROPERTY AS SURPLUSISALVAGE AND REMOVE FROM INVENTORY LIST: A Motion was made by Commissioner Galvan and seconded by Commissioner Lyssy to declare surplus/salvage one 1987 Chevrolet Dump Truck, serial #1GBT7D4C4HV105456 and remove from Precinct #1 Inventory. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. ROGER Ce GALVAN Calhoun County Commissioner Precinct #I 211 S. Ann C-0-�) Fax (361) 553-8734 Port Lavaca, TX 77979 Pager (361) 579-7915 (361) 552-9242Mobile (361) 935-3552 November 14, 2007 To: Judge Micheal Pfeifer From: Commissioner Roger C. Galvan Re: Agenda Item Please add the following line item to Commissioner's Court meeting scheduled for Monday, November 19, 2007. Discuss and take necessary action to approve and accept as surplus the 1987 Chevrolet dump truck; serial #1GBT7D4C4HV105456 and remove from Precinct #1 inventory. cc: V. Lyssy, Pct #2 N. Fritsch, Pct #3 K. Finster, Pct #4 Countv Auditor La Salle Monument laAlanola, re= DECLARE CERTAIN ITEMS OF PROPERTY FROM THE CALHOUN COUNTY DISTRICT ATTORNEY'S OFFICE AS SURPLUSISALVAGE AND REMOVE FROM INVENTORY LIST: A Motion was made by Commissioner Galvan and seconded by Commissioner Fritsch to declare certain items of Property from the Calhoun County District Attorney's Office as surplus/salvage and remove from the Inventory List. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. LIST OF FIXED ASSET INVENTORY OF CALHOUN COUNTY DISTRICT ATTORNEY'S OFFICE TO BE DECLARED SURPLUS SALVAGE AND REMOVED FROM INVENTORY NOVEMBER 2007 Acquired Description Inv. No. Serial # Jan. 1959 Metal Bookshelves 475-0175 Jan. 1980 Bookshelves (5) 475-0076 Jan. 1980 Cabinet 475-0085 Jan. 1980 Cabinet 475-0089 Jan. 1980 Cabinets (4) 475-0086 Mar. 1999 Cable & Software 475-0152 Feb.1985 Calculator 475-0069 Oct.1985 Calculator 475-0070 Feb. 1983 Polaroid Camera 475-0068 Jun. 1985 Minolta Camera 475-0033 Jan. 1959 Chair (metal vinyl) 475-0104 Jan. 1959 Chair (metal vinyl) 475-0101 Jan. 1980 Chair (steno) 475-0073 Jan. 1980 Chair (metal folding) 475-0103 Mar. 1981 Chair (Jasper swivel) 475-0050 Feb. 1984 Chair (Black steno) 475-0074 July 1986 Chair (steno, brown) 475-0042 Feb. 1987 Chair (globe, beige) 475-0047 July 1989 Chair (exe. Swivel) 475-0102 Jan. 1980 2 chairs 475-0105 Jan. 1980 6 chairs 475-0036 Jan. 1980 7 chairs 475-0075 Jan. 1980 Steel coat rack 475-0090 Dec. 1987 Computer 5 star 475-0058 870711852 Apr. 1992 Computer DTK Keen 475-0058 22227640 May 1994 Computer, midtower 475-0119 1072627 June 1997 Computer, pent. 133W 475-0134 CPU B9708CPB Jan. 1991 Computer, DTK-25 475-0108 9042180468 Dec. 1992 Computer, 80386 475-0118 ERB2GZP Feb. 1999 Computer, Pent 2 475-0142 91M7207981 Feb. 1999 Computer, Pent 2 475-0145 Feb. 1999 Computer, Pent 2 475-0141 91M7208310 Feb. 1999 Computer XPS 475-0143 Feb. 1999 Computer XPS 475-0144 Feb. 1999 Computer (file server) 475-0147 May 1997 Computer Upgrade 475-0135 B000359542 Mar. 1999 Computer Upgrade 475-0151 WT3260452612 Mar. 1999 Computer Upgrade 475-0150 RAD59458 Mar. 1987 Cut Sheet Feeder 475-0092 Feb. 1985 Desk w credenza 475-0007 Feb. 1987 Desk, desert sand 475-0046 Dec. 1987 Steel desk 475-0053 June 1988 Desk w return 475-0098 Jan. 1980 3 steel desk 475-0077 Jan. 1980 File rack 26 slots 475-0087 May 1992 Monitor VGA model 475-0112 M7011147740 Mar. 1985 Monitor Stand 475-0095 Dec. 1992 2 cellular phones 475-0114 01910044, 1710233 Feb.1985 Printer 475-0005 2185540190 Mar. 1987 Printer, datasouth 475-0054 51436347 Oct. 1991 Printer, Tex. Instruments 475-0111 25598200003 Jan. 1993 Printer, TI rnicrolaser 475-0113 4921020088 May 1994 Printer, Tex. Instruments 475-0121 19269400078 May 1997 Printer, HP Laser et 475-0133 USBB009625 Feb. 1985 Printer Stand 475-0004 Mar. 1986 Printer Stand 475-0122 Oct. 1986 Printer Stand 475-0094 Apr. 1983 Kodak Slide Projector 475-0065 Apr. 1983 Overhead Projector 475-0066 Apr. 1987 Micro -cassette recorder 475-0056 3730124312 Feb. 1995 Video cassette recorder 475-0123 SB43220649 Apr, 1983 Knox movie screen 475-0067 Mar. 1986 Q & A program 475-0009 Apr. 1999 Bounce Back (leased) 475-0154 Jan. 1980 Table (black) 475-0080 Apr. 1983 Slide proj. table 475-0078 Jan. 1980 2 steel tables (drawer) 475-0083 Jan. 1980 Craig tape recorder 475-0064 Q861505C Jan. 1980 Realistic tape recorder 475-0063 14-1042 Dec. 1991 Cellular telephone 475-0131 30005B03996 Aug. 1995 Cellular telephone 475-0128 16501063705 Oct. 1996 Telephone equipment 475-0130 Nov. 1983 TVNCR center 475-0084 Jan. 1980 IBM typewriter 475-0129 26-3835571 Aug. 1986 Xeros typewriter 475-0043 C80-539808, C83 June 1988 Smith Corona Typewriter 475-0097 1149359 Feb. 1989 IBM Typewriter 475-0100 631 Mar. 1991 IBM Typewriter 403-0065 1430600IRB800 Jan. 1980 Metal typing table 475-0681 Jan. 1980 Wood typing table 475-0079 May 1981 Tiffany typing table 475-0052 June 1985 Wood top typing table 475-0082 Feb. 1999 UPS File Server 475-0146 Dec. 1983 Quasar Video System 475-0071 WK30850206 Apr.1988 Cannon Word Processor 475-0132 B52025661 Dec.1992 Brother Lap -Top 475-0016 K19110011 Dec.1992 Brother Word Processor 475-0115 May 1995 Work Station Desk 475-0124 BUDGET ADJUSTMENTS: A Motion was made by Commissioner Galvan and seconded by Commissioner Lyssy to approve any necessary Budget Adjustments. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. 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