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2014-08-28Regular August 2014 Term THE STATE OF TEXAS § COUNTY OF CALHOUN § Held August 28, 2014 BE IT REMEMBERED, that on this 28th day of August, A.D., 2014 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 Pfeifer County Judge Roger Galvan Commissioner, Precinct #1 Vern Lyssy Commissioner, Precinct #2 Farleigh Sutton Deputy Clerk Commissioner Fritsch and Commissioner Finster were not present. Thereupon the following proceedings were had: Commissioner Galvan gave the Invocation and Commissioner Lyssy led the Pledge to the US Flag and led the Pledge to the Texas Flag. MINUTES OF JULY 10, 2014, JULY 14, 2014 AND JULY 24, 2014 MEETINGS: Commissioner Galvan made a motion to approve minutes of July 10, 2014, July 14, 2014 and July 24, 2014 meetings. Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. Regular July 2014 Term Held July 10, 2014 THE STATE OF TEXAS § COUNTY OF CALHOUN ' § BE IT REMEMBERED, that on this 10th day of July, A.D., 2014 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 Pfeifer County Judge Roger Galvan Commissioner, Precinct #1 Vern Lyssy Commissioner, Precinct #2 Neil Fritsch Commissioner, Precinct #3 Kenneth W. Finster Commissioner, Precinct #4 Farleigh Sutton Deputy Clerk Thereupon the following proceedings were had: Commissioner Galvan gave the Invocation and Commissioner Finster led the Pledge to the US Flag and Commissioner Fritsch led the Pledge to the Texas Flag. REPORT FROM MEMORIAL MEDICAL CENTER: Jason Anglin, with Memorial Medical Center stated that he would report for the months of April and May. The Financial Operation for April and May had positive results for both months. In April they had a net income of $26,481.00 and for the month of May they had a net Income of $26,148.00. April was there highest month of this year in terms of outpatient revenue. ER volume was up 3% with 835 visits in April in comparison to March's 814 visits; May was up 18% with 988 visits. The surgery volume has been up the last 3 months. In May they had their annual health fair which turned out very well. Also, they have hired a Physician's Assistant, Angela Dobins, who is working with Dr. Crowley. In August, they will start their extended hours and Angela Dobins will be working Tuesdays and Thursdays from 8:00 A.M. to 8:00 P.M. This past month the hospital was awarded a Quality Improvement Award from the Texas Medical Foundation. They have also had different meetings with the Architect and Construction Manager, who have been working on value engineering ideas of different things that can be incorporated into the construction process. The Construction Manager would like to save some money in that process. Judge Pfeifer asked about the billing process for the Emergency Room, Mr. Anglin answered by stating that the ER Group is now doing their billing for the professional component, where In the past the hospital did the billing for both the professional component and for the facility of the hospital. Also they use to send Insurance companies two bills, but now they send one bill and the ER Group sends the other. SPECIAL MEETING July 2014 Term Held July 14, 2014 THE STATE OF TEXAS § COUNTY OF CALHOUN § BE IT REMEMBERED, that on this 14th day of July, A.D., 2014 there was begun and holden In the Commissioners' Courtroom in the County Courthouse in the City of Port Lavaca, said County and State, at 9:00 A.M., a Special Meeting 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 Pfeifer County Judge Roger Galvan Commissioner, Precinct #1 Vern Lyssy Commissioner, Precinct #2 Neil Fritsch Commissioner, Precinct #3 Kenneth W. Finster Commissioner, Precinct #4 Farleigh Sutton Deputy Clerk CALHOUN COUNTY GREENLAKE PROJECT ALLIGATOR MANAGEMENT AND NUISANCE CONTROL CONTRACT AND AUTHORIZE COUNTY JUDGE TO SIGN: This is an agreement with Janik Alligators to do a survey, which he is certified to do the survey. It's required to do a survey before you get tags. They will do a helicopter survey and a night survey with an air boat. The helicopter survey they will find a nest and rob the eggs from the nest, they can only do a small percentage of nests. Janik agrees to pay the County $200.00 for each alligator nest harvested and 50% of the funds that are received for each alligator harvested, All of the expenses are his; he does all of the leg work. This is a 3 year agreement with a 30 day escape clause In case either party wishes to cancel; if this should happen, then the party who is cancelling will need to provide 30 day written notice to the other party. Commissioner Galvan made a motion to approve Calhoun County Greenlake Project Alligator Management and Nuisance Control Contract and authorize County Judge to sign. Commissioner Fritsch seconded his motion. Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. COURT ADJOURNED AT 9:02 A.M. Regular July 2014 Term THE STATE OF TEXAS § COUNTY OF CALHOUN § Held July 24, 2014 BE IT REMEMBERED, that on this 24th day of July, A.D., 2014 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 Pfeifer County Judge Roger Galvan Commissioner, Precinct #1 Vern Lyssy Commissioner, Precinct #2 Neil Fritsch Commissioner, Precinct #3 Kenneth W. Finster Commissioner, Precinct #4 Farleigh Sutton Deputy Clerk Thereupon the following proceedings were had: Commissioner Galvan gave the Invocation and Commissioner Finster led the Pledge to the US Flag and Commissioner Fritsch led the Pledge to the Texas Flag. ELECTION JUDGES AND CLERKS SALARY INCREASE FROM $7.50 TO $8.50 PER HOUR: Dora Garcia stated that all her election judges and clerks are making $7.50 an hour on Election Day and early voting. She is requesting that it goes up to $8.50 an hour; It Is In her budget and she is asking the Court to approve the increase In their pay. Commissioner Finster made a motion to approve Election Judges and Clerks salary Increase from $7.50 to $8.50 per hour. Commissioner Fritsch seconded his motion, Commissioners Galvan, Lyssy, Fritsch, Finster and Judge Pfeifer all voted in favor. INDEPENDENT AUDIT REPORT FOR THE YEAR ENDED DECEMBER 31, 2013 BY RUTLEDGE CRAIN & COMPANY, PC: He stated we are in excellent shape as he went through our financials. Our current expenditures for the year is a percentage for fund balance, they want us to keep about 25% in there for some cushion and our County has about 91% which tells him that the County has been well managed financially for a while and this percentage reflects that. Commissioner Lyssy made a motion to accept the Independent Audit Report for the year ended December 31, 2013 by Rutledge Crain & Company, PC. Commissioner Galvan seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. Susan Riley From: Cindy Mueller <cindy.mueller@calhouncotx.org> Sent: Wednesday, July 30, 2014 8:53 AM To: 'Susan Riley' Cc: 'Lewis Crain' Subject: Agenda Item Request Please place the following item on the agenda for August 28, 2014: • CATNA on Independent Audit Report for the year ended December 31, 2013 by Rutledge Crain & Company, PC, Certified Public Accountants. Cindy Mueller Calhoun County Auditor 202 S. Ann, Suite B Port Lavaca, TX 77979 Phone 361.553.4610 Fax 361.553.4614 CALHOUN COUNTY, TEXAS Annual Financial Report For the Fiscal Year Ended December 31, 2013 Prepared by Cindy Mueller, County Auditor CALHOUN COUNTY, TEXAS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2013 TABLE OF CONTENTS INTRODUCTIORY SECTION Page Exhibit Letterof Transmittal.............................................................................................................. i Directory of Officials and Department Heads........................................................................ ii OrganizationChart................................................................................................................ v FINANCIAL SECTION Independent Auditors' Report................................................................................................ 1 Management's Discussion and Analysis (Required Supplementary Information) ................. 5 Basic Financial Statements Government -wide Financial Statements Statement of Net Position........................................................................................... 15 A-1 Statementof Activities .............................................. ........ :.................. ........................ 16 A-2 Fund Financial Statements: Balance Sheet - Governmental Funds........................................................................ 18 A-3 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position .................................................... 19 A-4 Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds.................................................................. 20 A-5 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ................. 21 A-6 Statement of Fiduciary Net Position - Fiduciary Funds ............................................... 22 A-7 Notes to the Financial Statements.................................................................................. 23 Required Supplementary Information' Budgetary Comparison Schedules: GeneralFund.............................................................................................................. 45 B-1 Combining Statements and Budgetary Comparison Schedules as -SW mnformatiopn Combining Balance Sheet - All Nonmajor Governmental Funds ..................................... 50 C-1 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - All Nonmajor Governmental Funds .................................................. C-2 Special Revenue Funds: Combining Balance Sheet - Nonmajor Special Revenue Funds ................................ 52 C-3 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds ......................................... 62 C-4 CALHOUN COUNTY, TEXAS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2013 TABLE OF CONTENTS Budgetary Comparison Schedules Pace Exhibi AirportFund................................................................................................................ 72 C-5 Appellate Judicial System........................................................................................... 73 C-6 Coastal Protection Fund.............................................................................................. 74 C-7 County & District Court Technology Fund................................................................... 75 C-8 County Child Welfare Board Fund.............................................................................. 76 C-9 Court House Security Fund......................................................................................... 77 C-10 Court Records Preservation Fund.............................................................................. 78 C-11 County Clerk Records Archive Fund........................................................................... 79 C-12 Drug/DWI Court Program Fund.. ......................... I ......... : ............................ I ....... I ....... 80 C-13 Juvenile Case Manager Fund..................................................................................... 81 C-14 FamilyProtection Fund............................................................................................... 82 C-15 Graffiti Eradication Fund............................................................................................. 83 C-16 Justice Court Building Security Fund.......................................................................... 84 C-17 Lateral Road Fund Precinct#1................................................................................... 85 C-18 Lateral Road Fund Precinct#2............................. .......... ......................................... ... 86 C-19 Lateral Road Fund Precinct#3................................................................................... 87 C-20 Lateral Road Fund Precinct#4................................................................................... 88 C-21 PretrialServices Fund................................................................................................. 89 C-22 LawLibrary Fund......................................................................................................... 90 C-23 Port O'Connor Community Center.............................................................................. 91 C-24 Records Mgmt/Preservation District Clerk Fund ......................................................... 92 C-25 County Clerk Records Management Fund.................................................................. 93 C-26 Records Management and Preservation Fund. .......................................................... 94 C-27 Road and Bridge Fund General.................................................................................. 95 C-28 6 Mile Pier/Boat Ramp Insur/Maint (Alcoa) Fund ......... ....... .................................... :... 96 C-29 Debt Service Funds: Combining Balance Sheet - Nonmajor Debt Service Funds ....................................... 98 C-30 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Debt Service Funds ................................................ 100 C-31 Budgetary Comparison Schedules: 2003 Jail Debt Service Fund.. ............................................ ........................................ 102 C-32 2004 Courthouse Renovations Debt Service.............................................................. 103 C-33 2010 Refunding Debt Service..................................................................................... 104 C-34 Debt Service Refunding 2012 Fund............................................................................ 105 C-35 Capital Projects Funds: Combining Balance Sheet - Nonmajor Capital Projects Funds .................................. 106 C-36 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Capital Projects Funds ........................................... 110 C-37 CALHOUN COUNTY, TEXAS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2013 TABLE OF CONTENTS Fiduciary Funds: Agency Funds: Page Exhibit Combining Statement of Fiduciary Assets and Liabilities ...................................... 114 C-38 Discrete Component Unit Enterprise Fund: Statement of Net Position...................................................................................... 116 C-39 Statement of Revenues, Expenses and Changes in Net Position ......................... 117 C-40 Statementof Cash Flows....................................................................................... 118 C-41 This page intentionally left blank. INTRODUCTORY SECTION This page intentionally left blank. CiNdY MUIELLFR COUNTY AUPITOR, CALFIOUN COUNTY COUNTY COURTHOUSE ANNEX it — 202 S. ANN, SUITE 6 PORT LAVACA, TEXAS 77979 July 14, 2014 Honorable Jack Marr Judge, 24" Judicial District Honorable Stephen Williams Judge, 135'" Judicial District Honorable Skier Koetter 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 — Loral 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, 2013, 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 cr 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 snake an independent audit for fiscal year 2013 and their report is included in this annual report. GENERAL REMARKS 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, 2013, 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, CALHOUN COUNTY, TEXAS DIRECTORY OF OFFICIALS AND DEPARTMENT HEADS December 31, 2013 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 Jack Marr 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 Vernon Lyssy 680 Hengst 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 George Aleman 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, 2013 Elected Precinct Officials Justice of Peace, Precinct One Justice of Peace, Precinct Two Justice of Peace, Precinct Three Justice of Peace, Precinct Four (Temporary Appointee) 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) Hope D. Kurtz 113 Milwaukee Port Lavaca, Texas James W. Duckett P.O. Box 1307 Port Lavaca, Texas Gary W. Noska P.O. Box 543 Point Comfort, Texas Nancy J. Pomykal P.O. Box 141 Seadrift, Texas Nancy J. Pomykal P.O. Box 454 Port O'Connor, Texas Eugene Menchaca 218 Suncrest Drive Port Lavaca, Texas William Billings 1539 School Road Port Lavaca, Texas Bruce A. Blevins 826 Westwood Port Lavaca, Texas Kevin C. Koliba 548 Clark Lane Port Lavaca, Texas Vacant LaDonna Thigpen Calhoun County Courthouse Port Lavaca, Texas W. Everett Wood Calhoun County Courthouse Port Lavaca, Texas Jeanine Callihan Calhoun County Courthouse Annex Port Lavaca, Texas Luis Leija Calhoun County Courthouse Annex Port Lavaca, Texas Vacabt Port Lavaca, Texas Jason Anglin 815 N. Virginia Port Lavaca, Texas CALHOUN COUNTY, TEXAS DIRECTORY OF OFFICIALS AND DEPARTMENT HEADS December 31, 2013 County Agricultural Agent County CEAFCS Agent County Marine Agent County 4H/Youth Agent County Librarian County Librarian, Seadrift County Librarian, Point Comfort County Librarian, Part O'Connor County Health Officer County Waste Management Supervisor County Election Administrator County Nuisance Ordinance enforcement Officer Emergency Medical Services Director Ryan S. Damborsky P.O. Box 86 Port Lavaca, Texas Tina A. Trevino P.O. Box 86 Port Lavaca, Texas Rhonda D. Cummins P.O. Box 86 Port Lavaca, Texas Vacant P.O. Box 86 Port Lavaca, Texas Noemi Cruz 200 W. Mahan Port Lavaca, Texas Roberta A. Bess Seadrift Library Seadrift, Texas Anna G. Bradley Point Comfort Library Point Comfort, Texas Shirley H. Gordon Port O'Connor Library Port O'Connor, Texas Bain C. Cate, M.D. 117 West Ash Port Lavaca, Texas Patricia Kalisek Rosenbaum Road Port Lavaca, Texas Dora E. Garcia Calhoun County Courthouse Port Lavaca, Texas Bruce A. Blevins Calhoun County Courthouse Port Lavaca, Texas Henry J. Barber 705 CR101 Port Lavaca, Texas IV `County Court -At -Law Judge County Clerk District Clerk Tax Assessor Collector County Treasurer Criminal District Attorney County Sheriff Constables (5) Justices of Peace (5) CALHOUN COUNTY ORGANIZATION CHART December 31, 2013 Moreno District Judges Juvenile Board Texas State Health County Commissioners (4) and County Judge County Hospital Board County Librarian Emergency Man Building Supervisor Building Inspect, Veterans Service Officer Law Library - Sanitary Landfill Manager Public Health Personnel 1--1 Extension Service Information Technology Coordinator Human Relations Officer Texas A&M Nuisance Ordinance Enforcement Officer Emergency Medical Services Director 0 This page intentionally left blank. vi FINANCIAL SECTION vii This page intentionally left blank. RUTLEDGE GRAIN & COMPANY, PC CERTIFIED PUBLIC ACCOUNTANTS 2401 Garden Park Court, Suite B Arlington, Texas 76013 INDEPENDENT AUDITORS' REPORT To the Honorable County Judge and Commissioners Comprising the Commissioners' Court of Calhoun County, Texas Report on the Financial Statements 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, 2013, which collectively comprise the County's basic financial statements as listed in the table of contents, and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.. Auditors' Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of Memorial Medical Center, which represent 100 percent of the assets, net position, and revenues of the discretely presented component unit. 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 Memorial Medical Center, 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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the -risks of material misstatement of the financial statements, whether due to fraud or error. in making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions Opinions In our opinion, based on our audit and the report of other auditors, 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, 2013, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 5-12 and budgetary comparison information on pages 45-47, be presented to supplement the basic Metro (817) 265-9989 American Institute of Certified Public Accountants Fax (817) 861-9623 Texas Society of Certified Public Accountants financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information our audit was performed for the purpose of forming opinions on the financial statements which collectively comprise Calhoun County, Texas' financial statements as a whole. 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 financial statements. The combining and individual nonmajor fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted_in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements 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 do not express an opinion or provide any assurance on it. Other Reporting Required by Government Auditing Standards In accordance with GovernmentAuditing Standards, we have also issued our report dated July 14, 2014, on our consideration of the County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements. and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County's internal control over financial reporting and compliance. " � t P� July 14, 2014 Management's Discussion and Analysis This page intentionally left blank. MANAGEMENT'S DISCUSSION AND ANALYSIS As management of Calhoun County, we offer readers of the County's financial statements this narrative overview and analysis of the financial activities of the County for the fiscal year ended December 31, 2013. We encourage readers to consider the information presented here in conjunction with the County's financial statements, which follow this section. FINANCIAL HIGHLIGHTS o The assets of the County exceeded its liabilities at the close of the fiscal year ended December 31, 2013, by $56,661,219 (net position). Of this amount, $26,232,899 (unrestricted net position) may be used to meet the government's ongoing obligations to Citizens and creditors. The unassigned portion of the General Fund balance at the end of the year was $16,968,892 or 90% of total General Fund expenditures and transfers out. The County's governmental funds reported combined ending fund balances of $25,437,599 an increase of $2,294,902 in comparison to the previous year. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis is intended to serve as an Introduction to the County's basic financial statements. The County's basic financial statements comprise four components: 1) government -wide financial statements, 2) fund financial statements, 3) fiduciary financial statements; and 4) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government -wide Financial Statements. The government -wide financial statements are designed to provide the reader with a broad overview of Calhoun County's finances. This is done in a manner similar to a private -sector business. Two statements, the Statement of Net Position and the Statement of Activities, are utilized to provide this financial overview. The Statement of Net Position presents information on all of the County's assets and liabilities with the difference between the two reported as net assts. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the County is improving or deteriorating. The Statement of Activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the cash flow. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). The government -wide financial statements can be found on pages 15-17 of this report. Fund Financial Statements. The County, like other state and local governments, utilizes fund accounting to ensure and demonstrate compliance with finance -related legal requirements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. All of the funds of the County can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on the near -term inflows and outflows of spendable resources as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near -term financing requirements. CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2013 (Unaudited) Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the Information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. By doing so, readers may better understand the long-term impact of the government's near -term decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The County maintains 57 individual governmental funds. Information is presented separately in the Governmental Fund Balance Sheet and in the Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund, which is a major fund. Data from the other 56 funds are combined into a single, aggregated presentation. Individual fund data for each of the non -major governmental funds is provided in the form of combining statements elsewhere in this report. Proprietary Funds. Memorial Medical Center (MMC), the County's discrete component unit, is a proprietary fund used to account for the activities of the county hospital. The financial statements of MMC may be found on pages 116-118. Fiduciary Funds. The County maintains funds used to report assets held in a trustee or agency capacity for others and which therefore cannot be used to support County programs. Notes to Financial Statements. The notes provide additional Information that is essential to gain a full understanding of the data provided in the government -wide, fund financial statements and fiduciary fund statements. Other Information. In addition to the basic financial statements and accompanying notes, this report also presents other supplementary information following the notes to the financial statements. The other supplementary information includes combining and individual statements and schedules. GOVERNMENT -WIDE FINANCIAL ANALYSIS At the end of fiscal year 2013, the County's net position (assets and deferred outflows exceeding liabilities and I deferred resources inflows) totaled $56,661,219. This analysis focuses on the net position (Table 1) and changes in net position (Table 2). Net Position. The largest portion of the County's net position, $29,287,186 or 52%, reflects its investment in capital assets (land, buildings, infrastructure, machinery and equipment), less any related debt used to acquire those assets that is still outstanding. The County uses these assets to provide services to its citizens; consequently, these assets are not available for future spending. Although the County reports its capital assets net of related debt, the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the County's net position, $1,141,134 or 2%, represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $26,232,899 or 46%, may be used to meet the government's ongoing obligations to citizens and creditors. CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2013 (Unaudited) Table 1 Condensed Statement of Net Position 2013 2012 Change Current and other assets $ 48,189,676 $ 43,909,583 $ 4,280,093 Capital assets (net of accumulated depreciation) 39,333,645 38,317,593 1,016,052 Total assets 87,523,321 821227,176 5,296,146 Deferred outflows of resources 4623263 490,384 (28,121) Current and other liabilities 3,958,662 2,605,936 1,452,726 Long-term liabilities 10,645,468 11,694,422 (948,954) Total liabilities - 14,604,130 14,100,358 503,772 Deferred inflows of resources 16,720,236 16,479,163 241,072 Net assets: Invested in capital assets, net of related debt 29,287,186 27,350,448 1,936,738 Restricted - 1,141,134 1,089,480 51,654 Unrestricted debt 26,232,899 23,698,111 2,534,788 Total net assets $ 66,661,219 $ 52,138,039 $ 4,623,180 7 CALHOUN COUNTY, TEXAS Managements Discussion and Analysis December31, 2013 (Unaudited) Changes in Net position. The net position of the County increased by $4,022,943 for the fiscal year ended December 31, 2013. Table 2 provides an analysis of revenues and expenditures comprising the increase. Revenues: Net Program Revenues: Charges for services Operating grants and contributions Capital grants and contributions General Revenues: Propertytaxes Sales taxes Othertaxes Unrestricted investments earnings Miscellaneous Total revenues Expenses: General administration Judicial Legal Financial administration Publicfacllities Public safety Roads and bridges Health and welfare Community development Culture and recreation Social services Conservation Sanitation services Nondepartmental Interest and fiscal charges Total expenses Table 2 Changes in Net Position 2013 2012 Change 2,795,718 $ 3,125,408 $ (329,690) 490,227 469,296 20,931 2,462,879 4,015.745 (1,552,866) 16,993,433 1,885,967 18,041 65,945 253,650 24,965,860 1,832.202 1,447,753 733,688 1,077,665 1,093,671 5,544,172 4,430,001 3,017,500 168,560 801,846 37,346 16,742 160,803 253,789 326,943 20,942,681 15,364,608 1,766,833 15,427 77,061 242,722 25,067,100 2,000,812 1,396,476 692,757 1,068,119 1,135,253 5,466,369 3,832,400 2,668,613 160,222 243,490 41,250 7,750 151,711 438,111 435,662 f 9,738,995 1,638,825 119,134 2,614 (11,116) 10,928 (101,240) (168,610) 51,277 40,931 9,546 (41,582) 77,803 697,601 348,887 8,338 558,356 (3,904) 8,992 9,092 (184,322) (108,719) 1,203,686 Change in net assets 4,023,179 5,328,105 $ (1,304,926) Net position - beginning 52,638,040 47,309,935 Net.position- ending $ 56,661,219 $ 52,638,040 CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December31, 2013 (Unaudited) Program Expenses and Revenues a Expenses oRevenues $6,000,000 --_— $5,000,000 i i $4,000,000 — $3,000,000 i $2,000,000 i i $1,000,000 I 4 i 0 `c\m5 �m�,A z5 a6 \°Qo� °cPo1 °e5 �a \o°a Qua° a��e °ea ymG� st�a yea0 �y, Q°§� a°a a°a �``a ate -'s °6 �°� aeQm , .O Q° °aa5 �o^ G The cost of the county's programs exceeded program revenues of $5,744,462 by $15,193,857 as illustrated shove. Program revenues amounted to 27% of program costs, CALHOUN COUNTY, TEXAS Management's Discussion and Analysts December 31, 2013 (Unaudited) Revenues by Source Unrestricted Miscellaneous Charges for investments 1% services Othertaxes earnings 13% 0% Operating Sales taxes grants and 10% contributions 4% e Capital grants and contributions 7% Property taxes 64% FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS Governmental Funds. The focus of the County's governmental funds Is to provide Information on near -term inflows, outflows and balances of spendable resources. Such information is useful in assessing the County's financing requirements. In particular, unreserved fund balances may serve as a useful measure of the government's net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, the County's governmental funds reported combined fund balances of $26,437,599 an increase of $2,294,902 from 2012. The General Fund is the main operating fund of the County. At the end of the current fiscal year, the General Fund unassigned fund balance was $16,968,892. The fund balance increased by $2,067,592 during the current fiscal year. Revenues increased 11 % from the prior year and exceeded expenditures by $1,568,808. General Fund Budgetary Highlights. Each year the. County performs periodic reviews of the budget. State law prohibits increasing total budgeted expenditures except during an emergency, however an amount budgeted for one line item can be transferred to another budgeted item without authorizing an emergency expenditure. During the year there was a $1,157,574 positive variance between the final amended budget and actual expenditures, comprised primarily of the following; o $363,644 decrease from budgeted General Administration expenditures related to personnel vacancies and services. m $272,204 decrease from budgeted Public Safety expenditures related to personnel vacancies, m $215,964 decrease from budgeted Health and Welfare expenditures related to personnel vacancies and services. $153,861 decrease from budgeted Judicial expenditures related to personnel vacancies and services. The key factors in the $1,393,172 positive budget variance in total revenues were increases in taxes and charges for services. The positive budget variances resulted in $2,560,746 excess of revenues over expenditures. 10 CALHOUN COUNTY, TEXAS Managements Discussion and Analysis December 31, 2013 (Unaudited) Capital Assets and Debt Administration Capital Assets. The County's investment in capital assets for its governmental activities as of December 31, 2013, amounts to $39,333,645 (net of accumulated depreciation). The investment in capital assets includes land, buildings and improvements, machinery and equipment, and infrastructure. Table 3 Capital Assets at Year End Net of Accumulated Depreciation Balance Balance 12/31 /13 12/31 /12 Capital assets, not being depreciated: Land $ 2,223,168 Construction in progress 6,585,560 Capital assets, being depreciated Buildings 16,066,177 Improvements other than buildings 4,989,125 Furniture, fixtures and equipment 4,640,780 Infrastructure 5,829,835 $ 39,333,645 Additional information on Capital Assets is available at page 33. Debt Administration. Table 4 Long -Term Debt at Year End GOVERNMENTAL ACTIVITIES $ 2,223,166 5,092,258 16,578,866 4,521,473 4,897,294 5,004,536 $ 38,317,593 12131 /13 . 12/31 /12 General obligation bonds $ 9,910,000 $ 10,765,000 Bond premium/discount 483,317 609,960 Capital lease obligation 116,405 182,568 Compensated absences payable 136,746 136,894 $ 10,645,468 $ 11,594,422 $9,910,000 general obligation refunding bonds are outstanding. The County's bonds presently carry "AAA" ratings (insured) with underlying ratings as follows: Moody's Investor Services Aa2 and Standard & Poor's AA. Table 5 illustrates annual changes in bonds outstanding. Capital lease obligations are for road equipment and are payable from annual appropriations of the General Fund. Information about compensated absences may be found on page 27 and additional information on the County's long-term debt may be found on page 35. 11 CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2013 (Unaudited) TABLE 5 BONDS OUTSTANDING $ip,000,000 CD *N p $0,000A00�` j $6,000,000 i «...M,w TOiAL�k4S IXlitilAl:01.4G m $4,000,000 W _ "1 .-seairt s ��2.eesukmrr $2,000,000 3D 2013 2075 2017 2019 2021 \ 2023 l YEAR ENDING ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES Appraised value used for the 2014 budget increased 1%from 2013. The Commissioners Court maintained the same total tax rate of $0.4900, resulting in a .75% increase in the General Fund tax rate. Projected use of fund balance is $1,917,000 while maintaining an estimated fund balance of 65% of expenditures at the end of the fiscal year. Appraised values are expected to Increase slightly for the year 2015. REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of Calhoun 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, 202 S. Ann Street, Suite B, Port Lavaca, Texas 77979. 12 BASIC FINANCIAL STATEMENTS 13 This page intentionally left blank. 14 EXHIBIT A-1 CALHOUN COUNTY, TEXAS STATEMENT OF NET POSITION DECEMBER 31, 2013 Primary Government Governmental Component Activities Unit ASSETS Cash and cash equivalents $ 26,624,727 3,981,580 Investments -- 500,000 Receivables (net of allowances for uncollectibles): 9,104,932 2,657,131 intergovernmental receivable 1,142,611 -- Inventories 258,483 -- Prepaid items and other current assets 9,509 2,632,616 Loan to component unit 500,000 -- Restricted assets: Cash and cash equivalents 10,649,464 — Capitai assets (net, where applicable, of accumulated depreciation) Land 2,223,168 320,593 Construction in progress 5,585,560 12,700 Buildings 16,065,177 1,559,532 Improvements other than buildings 4,989,125 -- Furniture, fixtures and equipment 4,640,780 2,161,671 Infrastructure 5,829,835 -- Total Assets 87,523,371 13,825,623 DEFERRED OUTFLOWS OF RESOURCES Deferred amount from refunded bonds 462,263 -- Total Outflows of Resources 462,263 -- LIABILITIES Accounts payable 791,275 820,065 Accrued and other liabilities 587,155 3,287,907 Due to primary government -- 500,000 Due to other governments 1,881,865 -- Due to others 698,417 -- Noncurrent liabilities: Due in one year 1,111,923 294,819 Due in more than one year 9,633,545 210,905 Total Liabilities 14,604,180 5,113,696 _ DEFERRED INFLOWS OF RESOURCES Unearnedrevenue 16,720,235 — Total Inflows of Resources 16,720,235 NET POSITION Net Investment in Capital Assets 29,287,186 3,548,772 Restricted For: Debt Service 215,868 -- Capital Projects 925,266 1,818 Unrestricted 26,232,899 5,161,637 Total Net Position $ 56,661,219 8,712,121 The accompanying notes are an integral part of this statement. 15 CALHOUN COUNTY, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2013 Functions/Programs Primary government: 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 Expenses Charges for Services Program Revenues Operating Grants and Contributions Capital Grants and Contributions $ 1,832,202 $ 364,784 $ 3,346 $ -- 1,447,753 503,498 98,370 -- 733,688 52,534 -- - 1,077,665 433,427 -- - 1,093,671 8,208 9,577 517,988 5,544,172 114,891 211,489 -- 4,430,001 767,908 2,000 302,202 3,017,500 486,510 89,400 - 168,560 - - - 801,846 36,361 58,079 149,637 37,346 1,560 - -- 16,742 -- 17,966 1,493,052 160,803 23,331 -- -- 253,789 2,706 -- -- 326,943 - -- -- 20,942,681 2,795,718 490,227 2,462,879 $ 20,942,681 $ 2,795,718 $ 490,227 $ 2,462,879 $ 24,038,557 $ 21,740,976 $ 3,017,282 $ 1,818 General Revenues: Ad valorem taxes Sales taxes Other taxes Unrestricted Investment Earnings Miscellaneous Total General Revenues and Transfers Change in Net Assets Net Assets - Beginning Net Assets - Ending The accompanying notes are an integral part of this statement. 16 EXHIBIT A-2 Net (Expense) Revenue and Changes in Net Position Governmental Component Activities Unit (1,464,072) (845,885) (681,154) (644,238) (557,898) (5,217,792) (3,357,891) (2,441,590) (168,660) (667,769) (35,786) 1,494,276 (137,472) (251,083) (326,943) (15,193,867) (15,193,857) $ 721,519 16,993,433 -- 1,885,967 — 18,041 65,945 88,804 253,660 19,217,036 88,804 4,023,179 810,323 52,638,040 7,901,804 $ 56,661,219 $ 8,712,127 I EXHIBIT A3 CALHOUN COUNTY, TEXAS BALANCE SHEET- GOVERNMENTAL FUNDS DECEMBER 31, 2013 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Taxes Accounts Intergovernmental receivable Due from other funds Inventories Loan to component unit Restricted assets: Cash and cash equivalents Total Assets LIABILITIES Accounts payable Accrued and other liabilities Due to other funds Due to other governments Due to others Total Liabilities DEFERRED INFLOW OF RESOURCES Deferred revenue Total Deferred Inflows of Resources FUND BALANCE Nonspendable Restricted Assigned Unassigned Total Fund Balance Total Liabilities, Deferred Inflows of Resources, and Fund Balance Other Total General Governmental Governmental Fund Funds Funds $ 20,475,617 $ 5,433,901 $ 25,909,418 5,024,609 349,393 5,374,002 3,286,578 444,352 3,730,930 913,697 228,914 1,142,611 1,166,524 21,064 1,187,588 258,483 -- 268,483 500,000 -- 500,000 9,941,882 707,582 10,649,464 $ 41,567,290 $ 7,185,206 $ 48,752,496 $ 559,373 $ 231,902 $ 791,275 461,695 9,186 470,881 21, 064 1,166, 524 1,187, 588 1,266,666 — 1,266,566 671,674 26,743 698,417 2,980,362 1,434,355 4,414,717 17,359,553 1,540,627 18,900,180 17,359,553 1,540,627 _18,900,180 758,483 -- 758,483 — 3,362,653 3,362,653 3,500,000 847,671 4,347,571 16,968,892 -- 16,968,892 21,227,375 4,210,224 25,437,599 $ 41,567,290 $ 7,185,206 $ 48,752,496 The accompanying notes are an integral part of this statement. 18 EXHIBIT A-4 CALHOUN COUNTY, TEXAS RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POSITION DECEMBER 31, 2013 Total fund balances - governmental funds balance sheet $ 25,437,599 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not reported in the funds. 39,333,645 Property taxes receivable unavailable to pay for current period expenditures are deferred in the funds. 320,722 Payables for bond principal which are not due In the current period are not reported in the funds. (10,393,614) Payables for capital leases which are not due in the current period are not reported in the funds. (115,105) Payables for bond interest which are not due in the current period are not reported in the funds. (116,274) Payables for compensated absences which are not due in the current period are not reported in the funds. (136,746) Other long-term assets are not available to pay for current period expenditures and are deferred in the funds. 471,772 Court fines receivable unavailable to pay for current period expenditures are deferred in the funds. 1,552,710 Ambulance receivables unavailable to pay for current period expenditures are deferred in the funds. 306,511 Net position of governmental activities - Statement of Net Position $ 56,661,219 The accompanying notes are an integral part of this statement. 19 EXHIBIT A-5 CALHOUN COUNTY, TEXAS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2013 Other Total General Governmental Governmental Fund Funds Funds Revenues: Ad valorem taxes $ 15,792,073 $ 1,244,042 $ 17,036,115 Sales taxes 1,885,967 -- 1,885,967 Other taxes 18,041 4,457 22,498 Intergovernmental 265,201 2,549,254 2,814,456 Charges for services 1,733,466 450,414 2,183,880 Permits and licenses 13,838 337,883 351,721 Fines and forfeitures 269,483 114,298 373,781 Interest 56,393 9,553 65,946 Gifts and contributions -- 58,079 58,079 Rents and leases 9,664 16,300 25,964 Miscellaneous 252,607 22,794 275,401 Total revenues 20,286,733 4.807,074 25,093,807 Expenditures: Current: General administration 1,647,044 78,189 1,725,233 Judicial 1,402,814 13,101 1,415,915 Legal 698,044 29,801 727,845 Financial administration 1,085,859 - 1,085,859 Public facilities 917,385 35,521 952,906 Public safety 5,090,031 191,776 5,281,807 Roads and bridges 3,934,240 17,339 3,951,579 Health and welfare 2,950,109 - 2,950,109 Community development 167,755 -- 167,755 Culture and recreation 557,793 100,631 658,424 Social services 37,346 - 37,346 Conservation 7,750 -- 7,760 Sanitation services 158,663 -- 158,663 Nondepartmental - 308 308 Capital outlay - 2,430,510 2,430,510 Debt service: Principal -- 855,000 855.000 Interest and fiscal charges 73,092 329,963 403,055 Total expenditures 18,727,925 4,082,139 22,810,064 Excess (deficiency) of revenues over (under) expenditures 1,568,808 724,935 2,283,743 Other financing sources (uses): Transfers in 688,879 219,955 908,834 Transfers out (191,254) (717,580) (908,834) Gain on sale of capital assets 11,159 -- 11,159 Total other financing sources (uses) 508,784 (497,625) 11,159 Net change in fund balances 2,067,592 227,310 2,294,902 Fund balance, January 1 19,159,783 3,982,914 23,142,697 Fund balance, December 31 $ 21,227.375 $ 4210224 $ 25.437,599 The accompanying notes are an integral part of this statement. Wt EXHIBIT A-6 CALHOUN COUNTY, TEXAS RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OFACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2013 Net change in fund balances - total governmental funds $ 2,294,902 Amounts reported for governmental activities in the Statement of Activities ("SOK) are different because: Capital outlays are not reported as expenses in the SOA. 3,285,932 (2,290,575) The depreciation of capital assets used in governmental activities is not reported in the funds. (99,317) The gain or loss on the sale of capital assets is not reported in the funds. 120,000 Donations of capital assets increase net position in the SOA but not in the funds. (42,682) Certain property tax revenues are deferred in the funds. This is the change in these amounts this year. financial resources are not reported as expenditures in the funds. (56,939) Expenses not requiring the use of current Repayment of bond principal is an expenditure in the funds but is not an expense in the SOA. 865,000 Repayment of capital lease principal is an expenditure in the funds but is not an expense in the SOA. 67,163 8,652 (Increase) decrease in accrued interest from beginning of period to end of period. 147 Compensated absences are reported as the amount earned in the SOA but as the amount paid in the funds. deferred in the funds. This,is the change in these amounts this year. (362,623) Certain ambulance receivables are Uncollected court fines are not recorded as revenue in the funds. 243,518 Change in net position of governmental activities - Statement of Activities $_ 4,023,179 The accompanying notes are an integral part of this statement. 21 EXHIBIT A-7 CALHOUN COUNTY, TEXAS STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS DECEMBER 31, 2013 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 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 $ 1,460,778 3,975 392,003 287,825 8,984 $ 2,153,665 $ 287,825 1,196,512 669,228 $ 2,153,565 22 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 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. 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 (WO") 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. MMC 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 results could differ from those estimates. C. Government -wide and Fund Financial Statements Government -wide financial statements (i.e. the statement of net position and the statement of changes in net position) 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. 23 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 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 meets the criteria as a major governmental fund. 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, 2013 are intended to finance the County's budget for the fiscal year beginning January 1, 2014; accordingly, recognition of revenue from this levy has been deferred to the next fiscal year. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated ab_ sence$ *and claims and judgments, are recorded only when payment is due. The County reports the following major governmental fund 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 24 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 administration, judicial and legal, public facilities and road and bridge maintenance and construction, public safety, and health and welfare. 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. 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 function. 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. 25 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 5. Format budgetary integration is employed as a management control device during the year for the General Fund, Special Revenue Funds (excluding certain 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, and certain special revenue and debt service funds as listed in the table of contents. 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. F. Assets, liabilities, and net position 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. 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 2013, 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. M CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 4. Receivables and Payables Receivable from Other Governments - Accounts Receivables from other governments include amounts due from grantors for approved grants for specific programs and reimbursements for services performed by the County. Program grants are recorded as receivables and revenues at the time all eligibility requirements 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 uncoilectibles. 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. 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, 6 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 27 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 statement of assets and expense is recorded for the net change in the government wide statement of changes in net position. 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 position is classified into three categories as follows: a. Invested in capital assets, net of related debt — This component of net position 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 position consists of net position 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 position consists of those assets that do not meet the definition of "restricted" or "invested in capital assets, net of related debt." Governmental funds classify fund balances as follows: a. Nonspendable Fund Balances — Amounts that cannot be spent because they are either not in a spendable form or are legally or contractually required to be maintained intact. b. Restricted Fund Balances — Amounts that can be spent only for specific purposes because of constraints imposed by external providers, or imposed by constitutional provisions or enabling legislation. c. Committed Fund Balance —Amounts that can only be used for specific purposes pursuant to constraints imposed by the Commissioners Court (the "Court") through legislation, resolution or ordinance, unless the Court removes or changes the specified use by taking the same type of action used to commit the amounts. d. Assigned Fund Balance — Amounts that are constrained by the Court, or by another county official or the finance division to which the Court has delegated authority, that are to be used for specific purposes but are neither restricted nor committed. e. Unassigned Fund Balance —Amounts that are available for any purpose; these amounts can be reported only in the County's General Fund or as deficits in other governmental funds. Fund balance amounts represent the nature of the net resources that are reported in a governmental fund. The County fund balance classifications include non -spendable resources, restricted, and non- restricted (committed, assigned and unassigned) amounts. When the County incurs an expenditure for an unrestricted amount, committed amounts are reduced first, followed by assigned amounts and then unassigned amounts for purposes in which any of those unrestricted fund balance classifications could be used. CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 Major Governmental Fund General Nonmajor Fund Funds Total Fund Balances: Nonspendable: Inventory $ 258,483 $ - $ 258,483 Loan to MMC 500,000 - 500,000 Restricted for: Airport operations - 23,534 23,534 Capital projects - 77,695 77.695 Culture and recreation - 142,100 142,100 Debtservice - 200,798 200,798 Election services - 63,423 63,423 Justice administration - 386,328 386,328 Legal administration - 251,394 251,394 Preservation - 334,060 334,060 Public facilities - 28,070 28,070 Public safety - 111,870 111,870 Road & bridge maintenance - 1,635,389 1,635,389 Other purposes - 107,992 107,992 Assigned to: Capital projects - 847,571 847,571 Future loan to MMC 3,500,000 - 3,500,000 Unassigned: 16,968,892 - 16,968,892 $ 21,227,375 $ 4,210,224 $ 25,437,599 IL RECONCILIATION OF GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS A. The governmental fund balance sheet includes a reconciliation between fund balances for total governmental funds and net position as reported in the government -wide statement of net position. The details of the difference are as follows: Other long-term assets/liabilities which are not available to pay for current -period expenditures and are deferred in the funds: Prepaid insurance Deferred amount from refunding of debt $ 9,509 462,163 $ 471 772 29 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 B. The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net changes in fund balances for total governmental funds and changes in net position as reported in the government -wide statement of activities. The details of the difference are as follows: Expenses not requiring the use of current financial resources are not reported as expenditures in the funds: . Amortization of prepaid insurance $ 59,239 III. DEPOSITS, INVESTMENTS AND INVESTMENT POLICIES A. Deposits and Investments At year end, the carrying amount of the County's cash and cash equivalents was $42,616,549 (including $1,460,778 for agency funds and $3,981,580 for MMC) and the bank balance was $39,161,680. 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 face value of $43,331,439 and fair value of $43,331,439. 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. During 2013, the County's investing activities were limited to certificates of deposit which are classified as cash. Concentration of Credit Risk. — The County's investment policy recognizes that over -concentration of assets by market sector or maturity as a risk to the portfolio. Diversification is a major object of the investment program. The investment policy has established limits for concentration by market sector as shown below: Interest Rate Risk — In order to limit interest and market rate risk from changes in Interest rates, the County has set a maximum stated maturity date of two years, with an average weighted maturity of 90 days for the total portfolio. Longer maturities may be utilized for bond proceeds, but only if matched to planned expenditures of the funds. Custodial Credit Risk — Deposits. In the case of time and demand 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 be collateralized by qualified securities pledged by the County's depository in the County's name and held by the depository's agent. Custodial Credit Risk — Investments. For an investment, this is the risk that, in the event of the failure of the counterparty, the County may not be able to recover the value of its investments or collateral securities that are in the possession of an.outside parry. State law limits investments as described in Note i. F. 3. 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 30 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 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 and for the discrete component unit at December 31, 2013 were as follows: Nonmajor Primary General Funds Government DCU Taxes receivable $ 5,289,062 $ 367,763 $ 6,656,845 $ - Allowance for uncoilectibletaxes (284,453) (18,390) (282,843) - 5,024,609 349,393 5,374,002 - Accounts receivable 7,335,285 942,008 8,277.293 6,080,131 Allowance for uncolleotible accounts (4,048,707) (497,656) (4,546,363) (3,423,000) 3,286,578 444,352 3,730,930 2,657,131 Total $ 8,311,187 $ 793.745 $ 9,104,932 $ 2,657,131 31 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 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: Unavailable Unearned Total Tax levy receivable General Fund $ 305,650 $ 4,631,836 $ 4,937,486 2003-A Jail Bonds Debt Service - - - 2004Courthouse Renovation DebtService - - - 2010 Refunding- 2012 Refunding Taxes collected in advance General Fund - 10,953,888 10,953,888 Memorial Medical Plaza Debt Service - - 2003-AJail Bonds Debt Service 10,375 - 10,375 2003-B GO Refinancing Bonds Debt Service - - 2004 Courthouse Renovation Debt Service - - 2010 Refunding 3,446 523,327 526,773 2012 Refunding 1,249 584,819 586,068 Fines receivable General Fund 1,157,226 - 1,157,226 County and District Court Technology 1,035 - 1,035 Courthouse Security 16,721 - 16,721 Drug/DWI Court Program 688 - 688 Juvenile Case Manager 3,612 - 3,612 Justice Court Technology 14,302 - 14,302 Justice Court Building Security 1,713 - 1,713 Pretrial Services 1,439 - 1,439 District Clerk Records Management/Preservation 1,180 - 1,180 County Clerk Records Management 1,691 - 1,691 Records Management and Preservation 25,387 20,077 45,464 Road and Bridge 327,716 - 327.716 Ambulance fees receivable'. General Fund 306,515 - 306,515 Other revenue collected in advance General Fund - 4,438 4,438 Port O'Connor Community Center - 1,850 1,850 $ 2,179,946 $ 16,720,235 $ 18,900,180 Loan Receivable - Commissioners Court authorized a short term loan to MMC in 2010. Repayment is expected to occur during 2014. The balance at December 31, 2013 was $500,000. 32 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 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. The following is a summary of capital asset activity for the year ended December 31, 2013: Transfers and Balance Completed Balance 12/30/2012 Additions Retirements Construction 12/31,2013 GOVERNMENTAL ACTIVITIES: Capital assets, not being depreciated: $ $ - $ 2,223,188 Land $ 2,223,168 $ - - Construction In progress 5,092,257 2,060,708 (1,427) (1,866,066) 5,585,560 Total capital assets not being depreciated 7,315,426 2,360,796 r (1,42D (1,866,066) 7,808,728 Capital assets, being depreciated 21,850,635 2,555 21,869,090 Buildings Improvements other han buildings 9.110,529 152,816 - 629,718 9.893,063 Furniture, fixtures and equipment 13,551,135 865,867 (238,256) - 14,178,746 Infrastructure 18,267,479 23,900 - 1,236,348 19,627,727 Total capital assets being depreciated 62,785,678 11045,138 (238,256) 1,666,066 65,458,626 Less accumulated depreciation for: (5977,669) (516,244) - - (5,793,913) Buildings Improvements other than buildings (4.589,056) (314,882) - - (4,903,938) Furniture, fixtures and equipment (8,653,842) (1,024,600) 140,376 - (9,537,066) Infrastructure (13,262,943) (434,949) - - (13,697,892) Total accumulated depreciation (31,783,510) (2,290,575) 140,376 - (33,933,709) Total capital assets being depreciated, net 31,002,168 (1,245,437) (97,880) 11866,066 31,524,917 Governmental activities capital assets, net $ 38,317,693 $ 1,115,359 $ (99,307) $ - $ 39,333,645 33 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 Depreciation expense was charged to governmental activities functions/programs of the primary government as follows: Functions/Programs General administration Judicial Legal Financial administration Public facilities Public safety Roads and bridges Health and welfare Community development Culture and recreation Sanitation services Nondepartmental Total expenditures Discretely Presented Component Unit BUSINESS -TYPE ACTIVITIES: Capital assets, not being depreciated: Land Construction In progress Total capital assets not being depreciated Capital assets, being depreciated Buildings and Improvements Equipment Total capital assets being depreciated Less accumulated depreciation for: Buildings and improvements Equipment Total accumulated depreciation Total capital assets being depreciated, net Business -Type activities capital assets, net $ 54,952 39,817 4,226 2,041 220,439 562,511 759,193 189,431 802 192,802 10,880 253,481 $ 2,290,576 Transfers and Balance Completed Balance 12/30/2012 Addtbns Retirements Construction 12/3112013 $ 32,143 $ 268,450 $ - $ - $ 320,593 12,700 12,700 32,143 301,150 333,293 9,229,238 180,009 - 13,248,687 7111474 (5,847) 22,477,925 891,483 (5,847) 9,409,247 13,954,314 23,363,661 (7,677,932) (171,783) - - (7,849,715) (11,015,588) (780,664) 3,506 - (11,792,643) (18,693,517) (952,347) 3,508 (1916421368) 3,784,408 (60,864) (2,341) 3,721,203 $ 3,816,661 $ 240,286 $ (2,341) $ - $ 4,054,496 34 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December3i,2013 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, 2013, the County had the following outstanding bonded debt: Average Original Year of Final Annual Interest Balance Purpose Amount Issue Maturity Payment Rate 12/31/2013 GOVERNMENTAL TYPE ACTIVITIES DEBT General Obligation Bonds: Refunding 4,985,000 2010 2024 467,000 2.00%-4.00% $ 4,575,000 Refunding 5,480,000 2012 2023 467,000 2.00%-4.00% 5,335,000 9,910,000 Bond premium/discount 483,317 Total Governmental Type Activities Debt $ 10,303,317 Annual debt service requirements to maturity for general debt: Ending December31, Principal Interest Total 2014 $ 880,000 304,650 1,184,650 2015 905,000 287,050 1,192,050 2016 920,000 265,300 1,185,300 2017 945,000 243,160 1,188,150 2018 970,000 214,800 1,188,150 2017 - 2021 4,795,000 575,500 5,370,500 2022 - 2024 495,000 19,800 514,800 $ 9,910,000 $ 1,910,250 $ 11,823,600 The County uses its debt service funds to pay debt obligations. 35 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 B. Obligations under Capital Lease The County also finances acquisition of equipment through capital leases which are paid by the fund acquiring the underlying asset. At December 31, 2013 the County had the following obligations under capital lease: $121,325 capital lease obligation with annual payments of $26,115 through November 14, 2014 including interest accruing at 3.75%, secured by equipment with a cost of $121,325 and accumulated depreciation of $17,625 $ 25,008 $180,270 capital lease obligation with annual payments of $46,977 through April 12, 2015 including interest accruing at 2.83%, secured by equipment with a cost of $180,270 and accumulated depreciation of $8,723 90,100 Discrete Component Unit $1,625,700 capital lease obligations, at varying rates of imputed interest, Collateralized by leased equipment with a cost of $3,147,700 and accumulated depreciation of $1,560,184 $ 505,724 Annual debt service requirements to maturity for capital lease obligations: Year Discrete Ending Primary Component December3l, Government Unit 2014 $ 72,923 $ 307,753 2015 46,977 171,622 2016 - 35,490 2017 - 9,490 119,900 524,355 Less: interest (4,792) (18,631) $ 115,108 $ 505,724 36 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 C. Schedule of Changes in Long -Term Debt December 31, December 31, Due within Description 2012 Additions Retirements 2013 One Year primary Government: General obligation bonds $ 10,765,000 $ - $ (855,000) $ 9,910,00D $ 880,000 Bond premiutNdiscount 609,961 - (26,644) 483,317 25,750 Capital lease obligation 182,568 - (67,163) 115,405 69,427 Accrued compensated absences 186,893 218,247 (216,394) 136.746 136,746 $ 11,594,422 $ 216,247 $ (1,165,201) $ 10,645,46B $ 1,111,923 December 31, December 31, Due Wfthin Description 2012 Additions Retirements 2013 One Year Discrete Component Unit: Capital lease obligation $ 791,298 $ $ (285,574) $ 505,724 $ 294,819 $ 791,298 $ - $ (285,574) $ 505.724 $ 294,819 Business -type activities compensated absences are included in accrued liabilities. Vil. INTERFUND RECEIVABLES, PAYABLE BALANCES, AND TRANSFERS Interfund receivables and payables at December 31, 2013 were as follows: Major Governmental Funds General Fund Nonmajor Governmental Funds Total Governmental Funds Agency Funds Total Due Fromirro Other Funds Interfund Interfund Receivable Payable $ 1,166,524 $ (21,064) 21,064 (1,166,524) 1,187,588 (1,187,588) 287,825 (287,825) $ 1,475,413 $ (1,475,413) The General Fund advanced money to various the Grants Fund and the CIAP Coastal Improvements Fund in advance of revenue receipted from other sources. 37 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 Operating transfers during 2013 were as follows: Transfers In Out Major Fovernmental funds General Fund $ 688,879 $ (191,254) Nonmajor governmental funds 219,955 (717,580) $ 908,834 $ (908,834) Operating transfers were made to provide for road and bridge maintenance, community center 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 over 600 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. 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 10.72% and 7.46%, respectively for the County and MMC for 2013. The contribution rate payable by the employee members for calendar year 2013 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. 38 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 For the fiscal year ended December 31, 2013, the annual pension cost for the TCDRS plans for employees and the employer's actual contributions were $849,407 and $565,712, 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, 2010, the basis for determining the contribution rate.for calendar year 2013. The December 31, 2012 actuarial valuation is the most recent valuation. Actuarial Valuation Information Actuarial valuation date Actuarial cost method Amortization method Amortization period in years County MMC Assetvaluation method (Subdivision Accumulation Fund; Employees Saving Fund) Assumptions: Investment return Projected salary increases Inflation (County / MMC) Cost of living adjustments 12/31/10 12/31/11 12/31/12 entry age entry age entry age level percentage of level percentage of level percentage of payroll, closed payroll, closed . payroll, closed (MMC-closed) (MMC - closed) (MMC- closed) 20 20 20 20 20 20 SAF: 10-yr SAF: 10-yr SAF: 10-yr smoothed smoothed value smoothedvalue value ESF:Fundvalue ESF: Fund value ESF: Fund value 8.0% 8.0% 8.0% 5.4% 5.4% 5.4% 3.5% 3.5% 3.5%13% 0.0% 0.0% 0.0% The APC, percentage of APC contributed, and NPA for the County and MMC plans for the current year and each of the two preceding years were as follows: Fiscal Year Ended 12/31/11 12/31/12 12/31/13 Annual Pension Cost (APC) County $ 840,825 $ 849,407 $ 925,002 MMC $ 565,712 $ 690,308 $ 633,060 Percentage of APC Contributed 100.0% 100.0% 100.0% Net Pension Obligation $ $ - $ The schedule of funding progress, presented as required supplementary information following the notes to financial statements, presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing relative to the actuarial accrued liability for benefits. IX. RISK MANAGEMENT Primary Government 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. 39 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 Discrete Component Unit MMC is partially self -insured for employee health claims. Additionally, insurance covers aggregate expenses in excess of $60,000. An estimated liability of $267,869 has been recorded for claims that are unpaid at December 31, 2013, as well as for those that are incurred but not reported. These estimates are based on an analysis of claims filed subsequently in conjunction with the above noted excess insurance. Liability at beginning of year Currentyear claims and changes in estimates Claims payments Liability at end of year X. COMMITMENTS AND CONTINGENCIES Primary Government and Discrete Component Unit 2013 2012 $ 267,869 $ 145,000 1,127,249 977,566 (1,126,064) (854,697) $ 269,054 $ 267,869 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 unit of government covered by the Texas Tort Claims Acts which, by statute, limits its liability to $100,000 per individual/$300,000 in the aggregate. These limits coincide with the malpractice insurance coverage which is purchased under a claims -made policy on a fixed premium basis. MMC, from time to time, may be subject to claims and suits for other damages as well. In the opinion of management, the ultimate resolution of the above types of legal proceedings will not have a material effect on MMC's financial position or results of operations. XI. OTHER DISCLOSURES A. Patient Revenue Discrete Component Unit Uncompensated Care — Memorial Medical Center maintains records to identify and monitor the level of charity care it provides. These records include the amount of charges foregone for services and supplies furnished under its charity care policy, the estimated cost of those services and supplies, and equivalent service statistics. Additionally, MMC foregoes charges relating to Medicare, Medicaid and other third -party payers. The cost of charity care during 2013 was approximately $447,000. CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2013 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. C. Discrete Component Unit Net Patient Service Revenue — MMC has agreements with third -parry payers that provide for payments at amounts different than its established rates with Medicare, and Medicaid which provided approximately 62% of revenue. Agreements also exist with certain commercial insurance carriers, health maintenance organizations, and preferred provider organizations Suppliers — MMC is dependent on third parry provider of emergency care services and a third party 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. 41 This page intentionally left blank. 42 REQUIRED SUPPLEMENTARY INFORMATION 43 This page intentionally left blank. 44 CALHOUN COUNTY, TEXAS GENERALFUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 EXHIBIT B-1 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) Revenues: Ad valorem taxes $ 15,543,585 $ 15,675,705 $ 15,792,073 $ 216,368 Sales taxes 1,800,000 1,800,000 1,885,967 85,967 Othertaxes 5,000 5,000 18,041 13,041 Intergovernmental 213.521 223,731 265,201 41,470 Charges for services 925,900 927,042 1,733,466 806,424 Permits and licenses 9,010 9,010 13,838 4,828 Fines and forfeitures 169,000 169.000 259,483 90,483 Interest 88,000 88,000 56,393 (31,607) Rents and leases 9,000 9,000 9,664 664 Miscellaneous 50,702 87,073 252,607 165,534 Total revenues 18,813,718 18,893,561 20,286,733 1,393,172 Expenditures: Current: General administration 2,077,428 2,010,688 1,647,044 363,644 Judicial 1,376,548 1,556,375 1,402,814 153,561 Legal 692,852 715,287 698,044 17,243 Financial administration 1,058,796 1,107,182 1,085,859 21,323 Public facilities 918,043 932,343 917,385 14,958 Public safety 5,274,630 5,362,235 5,090,031 272,204 Roads and bridges 3,925,708 3,985,136 3,934,240 50,896 Health and welfare 3,148,403 3,166,073 2,950,109 216,964 Community development 177,145 178,092 167,755 10,337 Culture and recreation 557,814 569,603 557,793 11,810 Social services 45,590 45,590 37,346 8,244 Conservation 7,750 7,750 7,750 - Sanitation services 176,052 176,052 158,663 17,389 Debt service: interest and fiscal charges 73,093 73,093 73,092 1 Total expenditures 19,509,852 19,885,499 18,727,925 1,157,574 Excess (deficiency) of revenues over (under) expenditures (696,134) (991,938) 1,558,808 2,550,746 Other financing sources (uses): Transfers in 600,000 688,879 688,879 -- Transfers out (12,000) (191,254) (191,264) - Gain on sale of capital assets 25,001 91,479 11,159 _ (80,320) Total other financing sources (uses) 613,001 589,104 508,784 (80,320) Net change in fund balances (83,133) (402,834) 2,067,592 2,470,426 Fund balance, January 1 15,000,000 17,301.262 19,159,783 1,858,521 Fund balance, December 31 $ 14,916,867 $ 16,898,428 $ 21,227,375 $ 4,328,947 45 This page intentionally left blank. 46 CALHOUN COUNTY, TEXAS Notes to Required supplementary Information December 31, 2013 A. Schedule of Funding Progress —Calhoun County Retirement Plan within the TCDRS Unfunded Actuarial Actuarial Actuarial Accrued Valuation Accrued Asset Annual UAAL Valuation of Assets Liability (Liability) Funded Covered as %of Date (AVA) (AAL) (UAAL) Ratio Payroll Payroll December31,2012 $ 23,033,813 $ 26,639,468 $ 3,605,653 86.5% $ 7,686.645 46.9% December31,2011 $ 22,263,848 $ 26,663,853 $ 3,390,005 86.8% $ 7,842,817 43.2% December31,2010 20,296,379 23,397,752 3,102,373 86.7% 8,103,312 38.3% B. Schedule of Funding Progress —Memorial Medical Center Retirement Plan within the TCDRS Unfunded Actuarial Actuarial Actuarial Accrued Valuation Accrued Asset Annual UAAL Valuation of Assets Liability (Liability) Funded Covered as %of Date (AVA) (AAL) (UAAL) Ratio Payroll Payroll December31,2012 $ 20,232,437 $ 22,156,007 $ 1,923570 December31,2011 $ 18,787,462 $ 20,308,106 $ 1,620,644 December 31, 2010 18,348,643 19,726,385 1,377,742 91.3% $ 7,914,094 24.3% 925% $ 7,868,071 19.3% 93.0% 8,340,424 16.5% 47 This page intentionally left blank. 48 SUPPLEMENTARY INFORMATION — NON -MAJOR COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES we EXHIBIT C-1 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2013 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Taxes Accounts Intergovernmental receivable Due from other funds Restricted assets: Cash and cash equivalents Total Assets LIABILITIES Accounts payable Accrued and other liabilities Due to other funds Due to others Total Liabilities DEFERRED INFLOW OF RESOURCES Deferred revenue Total Deferred Inflows of Resources Total Nonmajor Special Debt Capital Governmental Revenue Service Projects Funds (See Funds Funds Funds ExhibitA-3) $ 3,622,519 $ 267,040 $ 1,544,342 $ 5,433,901 349,393 - 349,393 444,352 -- - 444,352 38,711 -- 190,203 228,914 - - 21,064 21,064 707,582 -- 707,582 $ 4,105,582 $ 1,324,015 $ 1,755,609 $ 7,185,206 $ 41,699 $ -- $ 190,203 $ 231,902 720 __ 8,466 9,186 534,849 1 631,674 1,166,524 26,743 -- - 26,743 604,011 1 830,343 1,434,355 417,411 _ 1,123,216 -- 1,640,627 417,411 1,123,216 _ - 1,540,627 FUND BALANCE Restricted 3,084,160 200,798 77,695 3,362,653 847,571 847,671 Assigned 3,084,160 200,798 925,266 4,210,224 Total Fund Balance Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 4,105,582 $ 1,324,015 $ 1,755,609 $ 7,185,206 50 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, 2013 Total Nonmajor Special Debt Capital Governmental Revenue Service Projects Funds (See Funds Funds Funds ExhibitA-5) Revenues: $ -- $ 1,244,042 $ -- $ 1,244,042 Ad valorem taxes 4,457 -- -- 4,457 Othertaxes intergovernmental 206,375 -- 2,342,879 2,549,254 Charges for services 450,414 -- -- 450,414 337,883 Permits and licenses 337,883 -- -- 114,298 Fines and forfeitures 114,298 7,864 -- 1,689 -- -- 9,553 Interest Gifts and contributions 58,079 - -- 58,079 16,300 Rents and leases 16,300 - - 22,794 Miscellaneous 22,794 1,218,464 - 1,245,731 2,342,879 4,807,074 Total revenues Expenditures: Current: General administration 78,189 - 78,189 Judicial 13,101 29,801 -- - 29,801 Legal 35,521 -- -- 35,521 Public facilities 191,776 -- -- 191,776 Public safety 17,339 -- -- 17,339 Roads and bridges 100,631 -- -- 100,631 Culture and recreation 308 - -- 308 Nondepartmental - - 2,430,510 2,430,510 Capital outlay Debt service: -- - 855,000 Principal -- , 329,963 63 329 - 329,963 Interest and fiscal charges 466,666 1,184,963 2,430,510 4,082,139 Total expenditures Excess (deficiency), of revenues over (under) expenditures 751,798 60,768 (87,631) 724,935 Other financing sources (uses): 15,512 25,189 179,254 219,955 Transfers in (603,512) (25,189) (88,879) (717,580) Transfers out Total other financing sources (uses) (588,000) - 90,375 (497,625) Net change in fund balances 163,798 60,768 2,744 227,310 Fund balance, January 1 2,920,362 140,030 922,522 3,982,914 Fund balance, December 31 $ 3,084,160 $ 200,798 $ 925,266 $ 4,210,224 51 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2013 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Accounts Intergovernmental receivable Total Assets LIABILITIES Accounts payable Accrued and other liabilities Due to other funds Due to others Total Liabilities DEFERRED INFLOW OF RESOURCES Deferred revenue Total Deferred Inflows of Resources FUND BALANCE Restricted Total Fund Balance Total Liabilities, Deferred Inflows of Resources, and Fund Balance I Appellate County & Judicial Coastal District Court Airport System Protection Technology i $ 35,511 $ 1,784 $ 33,938 $ 1,740 1,035 $ 35,511 $ 1,784 $ 33,938 $ 2,775 I $ 11,977 $ 1,504 $ -- $ -- 11,977 1,504 — — __ -- 1,035 — 1,035 23,534 280 33,938 1,740 23,534 280 33,938 1,740 $ 35,511 $ 1,784 $ 33,938 $ 2,775 52 EXHIBIT C-3 Page 1 of 5 County County Court House Court Court Child Abuse Child Welfare Security Initiated Records Prevention Board Fund Guardianship Preservation $ 214 $ 506 $ 222,914 $ 1,461 $ 6,657 16,720 -- — $ 214 $ 506 $ 239,634 16,721 -- -- __ — 16,721 -- — 214 506 222,913 1,461 6,657 214 506 222,913 1,461 6,657 $ 214 $ 506 $ 239,634 $ 1,461 $ 6,657 53 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2013 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Accounts Intergovernmental receivable Total Assets LIABILITIES Accounts payable Accrued and other liabilities Due to other funds Duo to others Total Liabilities DEFERRED INFLOW OF RESOURCES Deferred revenue Total Deferred Inflows of Resources FUND BALANCE Restricted Total Fund Balance Total Liabilities, Deferred Inflows of Resources, and Fund Balance County Clerk District DA Records Attorney Hot Archive Forfeiture Check Donations $ 64,962 $ 56,942 $ 5,029 $ 89,981 1,205 $ 64,962 $ 58,147 $ 5,029 $ 89,981 21 $ 1,864 342 21 2,206 64,962 58,147 5,008 87,775 64,962 58,147 _ 5,008 87,775 $ 64,962 $ 58,147 $ 5,029 $ 89,981 54 EXHIBIT C-3 Page 2 of 5 Drug/DWI Juvenile Court Case Family Graffiti Program Manager Protection Eradication Grants $ 6,941 $ 8,428 $ 5,831 $ 8,561 $ 510,689 688 3,612 -- -- �" 37,000 $ 7,629 $ 12,040 $ 8,561 $ 547,689 $ -- $ - $ -- $ -- $ 7,252 49 620,220 _ --527,472 49 688 3,612 -- -- 688 3,612 -- -- '" 6,941 8,379 6,831 8,561 20,217 6,941 8,379 5,831 8,561 20,217 $ 7,629 $ 12,040 $ 5,831 $ 8,561 $ 547,689 55 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2013 Justice Justice Court Lateral Lateral Court Building Road Fund Road Fund Technology Security Precinct#1 Precinct#2 ASSETS Cash and cash equivalents $ 53,706 $ 14,198 $ 4,460 $ 4,459 Receivables (net of allowances for uncollectibles): Accounts 14,302 1,713 — -- Intergovernmental receivable Total Assets $ 68,008 $ 15,911 $ 4,460 LIABILITIES Accounts payable $ 52 $ Accrued and other liabilities -- -- -- Due to other funds — -- -- __ Due to others __ Total Liabilities 52 — -- DEFERRED INFLOW OF RESOURCES Deferred revenue 14,302 1,713 — -- Total Deferred Inflows of Resources 14,302 1,713 — — FUND BALANCE Restricted 53,654 14,198 4,460 4,459 Total Fund Balance 53,654 14,198 4,460 4,459 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 68,008 $ 15,911 $ 4,460 $ 4,459 56 EXHIBIT C-3 Page 3 of 5 Lateral Lateral Law Road Fund Road Fund Pretrial Library LEOSE Precinct#3 Precinct#4 Services Fund Education $ 4,459 $ 4,459 $ 61,651 $ 188,768 $ 23,937 1,438 561 -- $ 4,459 $ 4,459 $ 63,089 $ 189,329 $ 23,937 1,090 $ — 1,090 — 1,439 -- 1,439 4,459 4,459 61,650 188,239 23,937 _ 4,459 4,459 61,650 188,239 23,937 $ 4,459 $ 4,459 $ 63,089 $ 189,329 $ 23,937 57 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2013 PortO'Conner Records County Clerk Records ' Community MgmttPreservation Records Management an Center District Clerk Management Preservation ASSETS Cash and cash equivalents $ 31,328 $ 2,987 $ 135,280 $ 124,125 Receivables (net of allowances for uncollectfbles): Accounts - 1,180 1,740 45,464 intergovernmental receivable -- -- Total Assets _ $ 31,328 $ 4,167 $ 137,020 $ 169,689 LIABILITIES Accounts payable $ 1,079 $ "" $ - $ Accrued and other liabilities 329 -- - -- Due to other funds Due to others - Total Liabilities 1,408 - -- -- DEFERRED INFLOW OF RESOURCES 1,180 1,691 45,464 Deferred revenue 1,850 1,860 1,180 1,691 45,464 Total Deferred Inflows of Resources FUND BALANCE 28,070 2,987 135,329 124,125 Restricted Total Fund Balance 28,070 2,987 135,329 124,125 Total Liabilities, Deferred Inflows of Resources, $ 31,328 $ 4,167 $ 137,020 $ 169,589 and Fund Balance 58 EXHIBIT C-3 Page 4 of 5 Road and Sheriff Sheriff 6 Mile Pier/Boat Election Bridge Fund Forfeited Jail Ramp Insur/Maint Services General Property Division (Alcoa) Contract $ 1,617,552 $ 64,501 $ 51,677 $ 57,330 $ 62,784 327,716 — -- -- 28,183 -- 506 -- -- -' $ 1,945,268 $ 65,007 $ 51,677 $ 57,330 $ 90,967 $ -- $ 3,340 $ -- $ — $ 13,520 — 605 _ 14,024 -- 26,743 -- -- '- -- 30,688 — -- 27,544 327,716 — -- -' -- 327,716 — -- -- -- 1,617,552 34,319 51,677 57,330 63,423 1,617,552 34,319 51,677 57,330 63,423 $ 1,945,268 $ 65007 $ 51,677 $ 57,330 $ 90,967 59 EXHIBIT C3 CALHOUN COUNTY, TEXAS Page 5 of 5 COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2013 Total Nonmajor Special Law Enforcement Library Revenue Block Grant Gift Funds (See Trust Fund Memorial Exhibit C-1) ASSETS Cash and cash equivalents $ 1,937 $ 50,832 $ 3,622,519 Receivables (net of allowances for uncollectibles): Accounts -- -- 444,352 Intergovernmental receivable -- -- 38,711 Total Assets $ 1,937 $ 50,832 $ 4105582 LIABILITIES $ — $ -- $ 41,699 Accounts payable — 720 Accrued and other liabilities — — 534,849 Due to other funds — Due to others — — 26,743 I Total Liabilities -- -- 604,011 DEFERRED INFLOW OF RESOURCES Deferred revenue -- -- 417,411 Total Deferred Inflows of Resources -- -- 417,411 I FUND BALANCE Restricted 1,937 50,832 3,084,160 Total Fund Balance 1,937 50,832 3,084.160 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 1,937 $ 50,832 $ 4,105,582 I m This page intentionally left blank. 61 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2013 Appellate County & Judicial Coastal District Court Airport System Protection Technology Revenues: $ — $ -- $ -" $ _ Other taxes Intergovernmental 9,577 -- 362 -- Charges for services -- 1,645 -- 569 Permits and licenses Fines and forfeitures -- 3 83 3 Interest 107 Gifts and contributions — -- -" Rents and leases 3,000 -- -" -- Miscellaneous Total revenues -- 12,684 — 445 572 1,648 Expenditures: Current: General administration -- -- — Judicial -- 1,604 — -- Legal -" -- — Public facilities 35,521 -- -- — Public safety Roads and bridges -- — -" Culture and recreation -- -' — "- Nondepertmental -- _ -- "- Total expenditures 35,521 1,504 -- — Excess (deficiency) of revenues over (under) expenditures (22,837) 144 445 572 Other financing sources (uses): Transfers in -' — — Transfers out -- -- — -- Total other financing sources (uses) -- — — — Net change in fund balances (22,837) 144 445 572 Fund balance, January 1 46,371 136 33,493 1,168 Fund balance, December 31 $ 23,534 $_ 280 $ 33,938 $_ 1,740 62 EXHIBIT C-4 Page 1 of 5 County County Court House Court Court Child Abuse Child Welfare Security Initiated Records Prevention Board Fund Guardianship Preservation 100 _ 16,680 1,460 2,500 1 533 1 12 100 _ 1 17,213 1,461 2,512 -- — 5,317 -- — 308 — — — __ 308- 5,317 — -- 100 (307) 11,896 1,461 2,512 IVV 114 $ 214 (307) 813 $ 506 11,896 211,017 $ 222,913 2,512 4,145 $ 6,657 63 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2013 County Clerk District DA Records Attorney Hot Archive Forfeiture Check Donations Revenues: Other taxes $ — $ -- $ -- $ -- Intergovernmental — -- -- Charges for services 23,045 -- 9,248 — Permits and licenses — Fines and forfeitures -- 28,730 -- Interest 120 42 -- 212 Gifts and contributions -- -- — 56,169 Rents and leases '- -- 9,436 Miscellaneous Total revenues — 23,165 28,772 9,248 65,817 Expenditures: Current: General administration -- - - - Judicial -- Legal -- 11,621 10,261 -- Public facilities -- Public safety — '- -- -- Roads and bridges — 72,266 Culture and recreation -- Nondepartmental — "- Total expenditures — 11,621 10,261 72,266 Excess (deficiency) of revenues over (under) expenditures 23,165 17,151 (1,013) (6,449) Other financing sources (uses): Transfers in — -- -- 3,512 Transfers out -- -- -- (3,512) Total other financing sources (uses)Net change in fund balances 23,165 17,151 (1,013) (6,449) Fund balance, January 1 41,797 40,996 6,021 94,224 Fund balance, December 31 $ 64,962 $ 58,147 $ 6,008 $ 87,775 0 64 Drug/DWI Court Program 2,068 13 2,081 Juvenile Case Manager 1,527 19 1,546 Famihi w 543 13 556 Graffiti Eradication 21 EXHIBIT C-4 Page 2 of 5 Grants 157,009 52 157,061 -- _ -- _ --149,206 _ -_ -- 149,206 2,081 1,546 556 21 7,855 2,081 1,546 556 21 7,855 4,860 6,833 5,275 8,540 12,362 $ 6,941 $ 8,379 $ 5,831 $ 8,561 $ 20,217 65 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2013 Justice Justice Court Lateral Lateral Court Building Road Fund Road Fund Technology Security Precinct#1 Precinct#2 Revenues: $ •- $ — $ 4,457 $ -- Othertaxes -- "" 4,457 Intergovernmental -- Charges for services 11,488 -- --' Permits and licenses -- — -� Fines and forfeitures -- 1,708 -- -- Interest 127 34 9 9 Gifts and contributions -- -- — -- Rents and leases -- Miscellaneous Total revenues 11,615 1,742 4,466 4,466 Expenditures: Current: General administration — — — Judicial 9,518 2,079 — -- Legal -' -- -- Public facilities -- -- -- -- Public safety Roads and bridges -- -- 4,334 4,335 Culture and recreation-- Nondepartmentai -- — '- — Total expenditures 9,518 2,079 4,334 4,335 Excess (deficiency) of revenues over (under) expenditures 2,097 (337) 132 131 Other financing sources (uses): Transfers in Transfers out '- -- — Total other financing sources (uses) -- -- — -- Net change in fund balances 2,097 (337) 132 131 Fund balance, January 1 51,557 14,535 4,328 4,328 Fund balance, December 31 $ 53,654 $ 14.198 $ 4,460 $ 4,459 m EXHIBIT C-4 Page 3 of 5 Lateral Lateral Law Road Fund Road Fund Pretrial Library LEOSE Precinct#3 Precinct#4 Services Fund Education 4,457 4,457 — — "- __ _- 1,800 11,387 — -- 9 -- 9 148 457 42 -- 4,466 4,466 1,948 11,844 42 7,919 -- -- 4,335 4,335 -- '- — 4,335 4,335 — 7,919 55 131 131 1,948 3,925 (13) 131 131 1,948 3,925 (13) 4,328 4,328 59,702 184,314 23,950 $ 4,459 $ 4,459 $ 61,650 $ 188 239 $ 23,937 67 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2013 Port O'Connor Records County Clerk Records Community MgmttPreservation Records Management an - Center District Clerk Management Preservation Revenues: $ $ -- $ "" $ -- Other taxes -" Intergovernmental — -- — 1,707 16,315 15,457 Charges for services Permits and licenses — — — — Fines and forfeitures -- 67 -" 7 - 327 - 273 Interest Gifts and contributions -- -- -- -- Rents and leases 13,300 -- -- -" Miscellaneous Total revenues -- -' 16,642 15,730 1,714 13,367 Expenditures: Current: -- 17,290 — General administration — Judicial — -- — Legal Public facilities Public safety -- -- -" Roads and bridges -- -" -- -- Cultureandrecreation 24,209 2,500 -- -- Nondepartmental — — — —"- Total expenditures 24,209 2,500 17,290 -- Excess (deficiency) of revenues over (under) expenditures (10,842) (786) (648) 15,730 Other financing sources (uses): Transfers in 12,000 -- -- -- Transfers out -" -- -- - Total other financing sources (uses) 12,000 Net change in fund balances 1,158 (786) (648) 15,730 Fund balance, January 1 26,912 3,773 135,977 108,395 Fund balance, December 31 $ 28,070 $ 2,987 $ 135,329 $ 124,125 T:! I EXHIBIT C-4 Page 4 of 5 Road and Sheriff Sheriff 6 Mile Pier/Boat Election Bridge Fund Forfeited Jail Ramp Insur/Maint Services General Property Division (Alcoa) Contract 26,056 - - 255,074 - -- - 77,801 337,883 - -- -- '- 56,501 27,359 -- -- -- 4,678 29 -- 144 106 40 13,318 - -- 680,192 27,428 13,318 144 77,907 55,582 _ 38,228 4,287 -- - 1,656 -- 38,228 4,287 1,656 55,582 680,192 (10,800) 9,031 (1,512) 22,325 (600,000) (600,000) 80,192 1,537.360 $ 1,617,662 (10,8u0) 45,119 $ 34,319 9,031 42,646 $ 51,677 (1,512) 58,842 $ 57,330 22,325 41,098 $ 63,423 i CAL.HOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2013 Law Enforcement Block Grant Trust Fund 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 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 balance, January 1 1,937 Fund balance, December 31 $_ 1,937 Library Gift 154 1,910 2,064 2,064 2,064 48,768 $ 50,832 Total Nonmajor Special Revenue Funds(See Exhibit C-2) $ 4,457 206,375 450,414 337,883 114,298 7,864 58,079 16,300 22,794 1,218,464 78,189 13,101 29,801 35,521 191,776 17,339 100,631 308 466,666 751,798 15,512 (603,512) (586,000) 163,798 2,920,362 $ 3,084160 EXHIBIT C4 Page 5 of 5 70 This page intentionally left blank. 71 AIRPORT FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Intergovernmental Interest Rents and leases Total revenues EXPENDITURES Current: Public facilities Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C-5 Variance Positive Budget Actual (Negative) $ 5,236 $ 9,577 $ 4,341 100 107 7 3,000 3,000 — 8,336 12,684 4,348 35,526 35,521 5 35,526 35,521 5 (27,190) (22,837) 4,353 46,371 46,371 -- $ 19,181 $ 23,534 $ 4,353 Q 72 T -, - •...tom APPELLATE JUDICIAL SYSTEM SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Charges for services Interest Total revenues EXPENDITURES Current: Judicial Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 Budget $ 1,801 3 1,804 1,803 1,803 1 Actual $ 1,645 3 1,648 1,504 1,504 144 EXHIBIT C-6 Variance Positive (Negative) $ (156) (166) 299 143 $ 1 $ 280 $ 279 73 CALHOUN COUNTY, TEXAS COASTAL PROTECTION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Intergovernmental Interest Total revenues EXPENDITURES Current: Nondepartmental Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C-7 Variance Positive Budget Actual (Negative) $ 100 $ 362 $ 262 110 83 (27) 210 445 235 33,703 — 33,703 33,703 -- 33,703 (33,493) 445 33,938 33,493 33,493 — 33,938 $ 33,938 74 CALHOUN COUNTY, TEXAS EXHIBIT C-8 COUNTY & DISTRICT COURT TECHNOLOGY FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Variance Positive Budget Actual (Negative) REVENUES $ 130 $ 569 $ 439 Charges for services Interest 1 131 3 572 2 441 Total revenues Net change in fund balance 131 572 441 Fund balance, January 1 1,111 1,168 57 Fund balance, December 31 $ 1,242 $ 1,740 $ 498 75 CALHOUN COUNTY, TEXAS COUNTY CHILD WELFARE BOARD FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Interest Miscellaneous Total revenues EXPENDITURES Current: Nondepartmental Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 Budget $ 1 501 502 Actual EXHIBIT C-9 Variance Positive (Negative) (501) (501) 1,313 308 1,005 1,313 308 1,005 (811) (307) 504 813 813 $ 2 $ 506 $ 504 76 CALHOUN COUNTY, TEXAS COURTHOUSE SECURITY FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Budget Actual REVENUES $ 8,900 $ 16,680 Charges for services 600 533 Interest 9,500 17,213 Total revenues EXPENDITURES Current: General administration 140,000 5,317 Total expenditures 140,000 5,317 Net change in fund balance (130,500) 11,896 Fund balance, January 1 209,899 211,017 Fund balance, December 31 $ 79,399 $ 222,913 EXHIBIT C-10 Variance Positive (Negative) $ 7,780 (67) 7,713 134,683 134,683 142,396 1,118 $ 143,514 77 CALHOUN COUNTY, TEXAS COURT RECORDS PRESERVATION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Budget Actual REVENUES Charges for services $ 1,001 $ 2,500 Interest 1 12 Total revenues 1,002 2,512 Net change in fund balance 1,002 2,512 Fund balance, January 1 3,964 _ 4,145 Fund balance, December 31 $ 4,966 $ 6,657 EXHIBIT C-11 Variance Positive (Negative) $ 1,499 11 1,510 1,510 $ 1,691 78 CALHOUN COUNTY, TEXAS COUNTY CLERK RECORDS ARCHIVE FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Charges for services Total revenues EXPENDITURES Current: General administration Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 Budget $ 22,010 22,010 25,000 25,000 (2,990) 39,707 $ 36,717 Actual $ 23,165 23,165 23,165 41,797 $ 64,962 EXHIBIT C-12 Variance Positive (Negative) $ 1,155 1,155 25,000 26,000 26,155 2,090 $ 28,245 ►WN CALHOUN COUNTY, TEXAS DRUG/DWI COURT PROGRAM FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Charges for services Interest Total revenues EXPENDITURES Current: Nondepartmental Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C-13 Variance Positive Budget Actual (Negative) $ 3,820 $ 2,068 $ (1,762) 10 13 3 3,830 2,081 (1,749) 40 40 40 40 3,790 2,081 (1,709) 1,680 4,860 3,180 $ 5,470 $ 6,941 $ 1,471 0 CAL.HOUN COUNTY, TEXAS JUVENILE CASE MANAGER FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Budget Actual REVENUES $ 3,300 $ 1,527 Charges for services 10 19 Interest ' Total revenues 3,310 1,546 EXPENDITURES Current: Nondepartmental 2 Total expenditures 2 Net change in fund balance 3,308 1,546 Fund balance, January 1 6,729 6,833 Fund balance, December 31 $ 10,037 $ 8,379 EXHIBIT C-14 Variance Positive (Negative) $ (1,773) 9 (1,764) 2 2 (1,762) 104 $ (1658) 81 CALHOUN COUNTY, TEXAS FAMILY PROTECTION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Budget Actual REVENUES Charges for services $ 10 $ 543 Interest 10 13 Total revenues 20 556 Net change in fund balance 20 556 Fund balance, January 1 5,245 5,275 Fund balance, December 31 $ 5,265 $ 5,831 EXHIBIT C-15 Variance Positive (Negative) $ 533 3 536 536 $ 566 01 CALHOUN COUNTY, TEXAS GRAFFITI ERADICATION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 EXHIBIT C-16 Variance Positive Budget Actual (Negative) REVENUES $ 30 $ 21 $ (9) Interest 30 21 (9) Total revenues Net change in fund balance 30 21 (9) Fund balance, January 1 8,540 8,540 -- Fund balance, December 31 $ 8,570 $ 8,581 $ (g) 83 CALHOUN COUNTY, TEXAS JUSTICE COURT BUILDING SECURITY FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Fines and forfeitures Interest Total revenues EXPENDITURES Current: Judicial Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31. EXHIBIT C-17 Variance Positive Budget Actual (Negative) $ 650 $ 1,708 $ 1,058 35 34 (1) 685 1,742 1,057 4,800 2,079 2,721 4,800 2,079 2,721 (4,115) (337) 3,778 14,479 14,535 56 $ 10,364 $ 14,198 $ 3,834 84 CALHOUN COUNTY, TEXAS EXHIBIT C-18 LATERAL ROAD FUND PRECINCT 91 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Variance Positive Budget Actual (Negative) REVENUES Other taxes $ 4,335 $ 4,467 $ 122 Interest 20 9 (11) Total revenues 4,355 4,466 111 EXPENDITURES Current: Roads and bridges 4,335 4,334 1 Total expenditures 4,335 4,334 1 Net change in fund balance 20 132 112 Fund balance, January 1 4,328 4,328 Fund balance, December 31 M. CALHOUN COUNTY, TEXAS EXHIBITC-19 LATERAL ROAD FUND PRECINCT #2 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Variance Positive Budget Actual (Negative) REVENUES Intergovernmental $ 4,335 $ 4,457 $ 122 Interest 20 9 (11) Total revenues 4,355 4,466 111 EXPENDITURES Current: Roads and bridges 4,335 4,335 -- Total expenditures 4,335 4,335 Net change in fund balance 20 131 111 Fund balance, January 1 4,328 4,328 -- Fund balance, December 31 $ 4,348 $ 4,459 $ 111 86 CALHOUN COUNTY, TEXAS LATERAL ROAD FUND PRECINCT #3 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Budget Actual REVENUES Intergovernmental $ 4,335 $ 4,457 Interest 20 9 Total revenues 4,355 4,466 EXPENDITURES Current: Roads and bridges 4,335 4,335 Total expenditures 4,335 4,335 Net change in fund balance 20 131 Fund balance, January 1 4,328 4,328 Fund balance, December31 EXHIBIT C-20 Variance Positive (Negative) $ 122 (11) 111 87 CALH®UN COUNTY, I j TEXAS LATERAL ROAD FUND PRECINCT #4 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Intergovernmental Interest Total revenues EXPENDITURES Current: Roads and bridges Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C-21 Variance Positive Budget Actual (Negative) $ 4,335 $ 4,457 $ 122 20 9 (11) 4,355 4,466 111 4,335 4,335 -- 4,335 4,335 -- 20 131 111 4,328 4,328 — $ 4,348 $ 4,459 $ 111 m CALHOUN COUNTY, TEXAS PRETRIAL SERVICES FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Charges for services Interest Total revenues Net change in fund balance Fund balance, January 1 Fund balance, December31 Budget $ 1,000 185 1,185 1,185 59,498 $ 60,683 Actual $ 1,800 148 1,948 1,948 59,702 $ 61,650 EXHIBIT C-22 Variance Positive (Negative) $ 800 (37) 763 763 204 $ 967 0 CALHOUN COUNTY, TEXAS LAW LIBRARY FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Charges for services Interest Total revenues EXPENDITURES Current: Legal Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT 0-23 Variance Positive Budget Actual (Negative) $ 8,000 $ 11,387 $ 3,387 560 457 (103) 8,560 11,844 3,284 26,400 7,919 18,481 26,400 7,919 18,481 (17,840) 3,925 21,765 183,862 184,314 952 $ 165,522 $ 188,239 $ 22,717 E%T CALHOUN COUNTY, TEXAS PORT O'CONNOR COMMUNITY CENTER SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 EXHIBIT C-24 Variance Positive Budget Actual (Negative) REVENUES $ 95 $ 67 $ (28) Interest Gifts and contributions 100 — (100) Rents and leases 10,000 13,300 3,300 Total revenues 10,195 13,367 3,172 EXPENDITURES Current: Culture and recreation 44,120 24,209 19,911 Total expenditures 44,120 24,209 19,911 Excess (deficiency) of revenues over (under) expenditures (33,925) (10,842) 23,083 OTHER FINANCING SOURCES (USES) Transfers in 12,000 12,000 — Total other financing sources (uses) 12,000 12,000 Net change in fund balance (21,925) 1,158 23,083 Fund balance, January 1 29,116 26,912 (2,204) Fund balance, December 31 $ 7,191 $ 28,070 $ 20,879 91 CALHOUN COUNTY, TEXAS RECORDS MGMT/PRESERVATION DISTRICT CLERK FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Charges for services Interest Total revenues EXPENDITURES Current: Culture and recreation Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C-25 Variance Positive Budget Actual (Negative) $ 1,000 $ 1,707 $ 707 5 7 2 1,005 1,714 709 2,500 2,500 -- 2,500 2,500 -- (1,495) (786) 709 3,659 3,773 114 $ 2,164 $ 2,987 $ 823 92 CALHOUN COUNTY, TEXAS COUNTY CLERK RECORDS MANAGEMENT FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Charges for services Interest Total revenues EXPENDITURES Current: General administration Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C-26 Variance Positive Budget Actual (Negative) $ 30,000 $ 16,315 $ (13,685) 400 327 (73) 30,400 16,642 (13,758) 39,894 17,290 22,604 39,894 17,290 22,604 (9,494) (648) 8,846 133,724 136,977 2,253 $ 124,230 $ 135,329 $ 11,099 93 CALHOUN COUNTY, TEXAS EXHIBITC-27 RECORDS MANAGEMENT AND PRESERVATION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Variance Positive Budget Actual (Negative) REVENUES Charges for services $ 5,300 $ 15,457 $ 10,157 Interest 175 273 98 Total revenues 5,475 15,730 10,255 EXPENDITURES Current: General administration 6,500 -- 6,500 Total expenditures 6,500 — 6,500 Net change in fund balance (1,025) 15,730 16,755 Fund balance, January 1 107,863 108,395 532 Fund balance, December 31 $ 106,838 $ 124,125 $_ 17,287 94 CALHOUN COUNTY, TEXAS ROAD AND BRIDGE FUND GENERAL SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES intergovernmental Charges for services Permits and licenses Fines and forfeitures Interest Total revenues OTHER FINANCING SOURCES (USES) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C-28 Variance Positive Budget Actual (Negative) $ 5,000 $ 26,056 $ 21,056 120,000 256,074 136,074 360,000 337,883 (12,117) 70,000 56,501 (13,499) 3,950 4,678 728 548,960 680,192 131,242 (600,000) (600,000) -- (600,000) (600,000) -- (51,050) 80,192 131,242 1,530,014 1,537,360 7,346 $ 1,478,964 $ 1,617,552 $ 138,588 95 CALH®UN COUNTY, TEXAS 6 MILE PIERIBOAT RAMP INSUR/MAINT (ALCOA) FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Interest Total revenues EXPENDITURES Current: Culture and recreation Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C-29 Variance Positive Budget Actual (Negative) $ 225 $ 144 $ (81) 225 144 (81) 58,000 1,656 56,344 58,000 1,656 56,344 (57,775) (1,512) 56,263 58,842 58,842 -- $ 1,067 $ 57,330 $ 56,263 m This page intentionally left blank. 97 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS DECEMBER 31, 2013 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Taxes Restricted assets: Cash and cash equivalents Total Assets LIABILITIES Due to other funds Total Liabilities DEFERRED INFLOWS OF RESOURCES Deferred revenue Total Deferred Inflows of Resources FUND BALANCE Restricted Total Fund Balance (deficit) Total Liabilities, Deferred Inflows of Resources, and Fund Balance 2003 Jail Debt Service $ 124,847 11,377 $ 136,224 10,375 10,375 125,849 125,849 $ 136,224 2004 Courthouse Renovations Debt Service 9.1 EXHIBIT C-30 Total Nonmajor Debt Debt Service Service 2010 Refunding Refunding Funds (See Debt Service 2012 Exhibit C-1) $ 93,575 $ 48,618 $ 267,040 161,168 176,858 349,393 334,136 373,446 707,582 $ 588,869 $ 598,922 $ 1,324,015 $ — $ — $ 1 526,773 586,068 1,123,216 526,773 586,068 1,123,216 62,096 12,854 200,798 62,096 12,854 200,798 $ 588,869 $ 598,922 $ 1,324,015 99 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR DEBT SERVICE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2013 2004 Courthouse 2003 Jail Renovations Debt Service Debt Service i REVENUES Ad valorem taxes $ 464,214 $ 1,351 Interest 736 16 Total revenues 464,950 1,367 EXPENDITURES Current: Debt service: Principal 425,000 -- Interest and fiscal charges 16,363 -- Total expenditures 441,363 -- Excess (deficiency) of revenues over (under) expenditures 23,587 1,367 i OTHER FINANCING SOURCES (USES) Transfers in -- -- (25,189) Transfers out — (25,189) Total other financing sources (uses) Net change in fund balance. 23,587 (23,822) Fund balance, January 1 102,262 _ 23,821 Fund balance (deficit), December 31 $ 125 849 $ (1) 100 EXHIBIT C-31 Total Nonmajor Debt Debt Service Service 2010 Refunding Refunding Funds (See Debt Service 2012 Exhibit C-2) $ 637,839 $ 240,638 $ 1,244,042 671 266 1,689 638,510 240,904 1,245,731 345,000 85,000 865,000 167,800 145,800 329,963 512,800 230,800 1,184,963 26,710 10,104 60,768 25,189 -- 25,189 -- __ (25,189) 25,189 — 50,899 10,104 60,768 11,197 2,750 140,030 $ 62,096 $ 12,854 $ 200,798 101 CALHOUN COUNTY, TEXAS 2003 JAIL DEBT SERVICE FUND DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Ad valorem taxes Interest Total revenues EXPENDITURES Debt service: Principal Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES (USES) Transfers out Total other financing sources (uses) Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C-32 Variance Positive Budget Actual (Negative) $ 442,413 $ 464,214 $ 21,801 1,000 736 (264) 443,413 464,950 21,537 425,000 425,000 -- 17,363 16,363 1,000 442,363 441,363 1,000 1,050 23,587 22,537 1,049 23,587 22,538 266,426 102,262 (164,164) $ 267,475_ $ 125,849 $ (141626) 102 CALHOUN COUNTY, TEXAS 2004 COURTHOUSE RENOVATIONS DEBT SERVICE DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Budget Actual REVENUES $ "" $ 1,351 Ad valorem taxes -- 16 Interest — 1,367 Total revenues OTHER FINANCING SOURCES (USES) (25,189) (25,189) Transfers out Total other financing sources (uses) (25,189) (25,169) Net change in fund balance (25,189) (23,822) Fund balance, January 1 23,022 23,821 Fund balance (deficit), December 31 $ (2,167) $ (1) EXHIBIT C-33 Variance Positive (Negative) $ 1,351 16 1,367 1,367 799 $ 2,166 103 CALHOUN COUNTY, TEXAS 2010 REFUNDING DEBT SERVICE DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 REVENUES Ad valorem taxes Interest Total revenues EXPENDITURES Debt service: Principal Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES (USES) Transfers in Total other financing sources (uses) Net change in fund balance Fund balance, January 1 Fund balance, December 31 EXHIBIT C34 Variance Positive Budget Actual (Negative) $ 513,660 $ 537.839 $ 24,179 10 671 661 513,670 538.510 24,840 -- 345,000 (345,000) 513,600 167,800 345,800 513,600 512,800 800 70 25,710 25,640 25,190 25,189 (1) 26,190 25,189 (1) 25,260 50,899 25,639 11,010 11,197 187_ $ 36 270 $ 62,096 $ 25,826 104 CALHOUN COUNTY, TEXAS EXHIBITC-35 DEBT SERVICE REFUNDING 2012 FUND DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2013 Variance Positive Budget Actual (Negative) REVENUES Ad valorem taxes $ 231,710 $ 240,638 $ 8,928 Interest 10 266 256 Total revenues 231,720 240,904 9,184 EXPENDITURES Debt service: Principal 85,000 85,000 -- interest and fiscal charges 146,650 145,800 850 Total expenditures 231,650 230,800 850 Excess (deficiency) of revenues over (under) expenditures 70 10,104 10,034 OTHER FINANCING SOURCES (USES) Transfers in 1 - (1) Total other financing sources (uses) Net.change in fund balance 71 10,104 10,033 Fund balance, January 1 2,736 2,750 14 Fund balance, December 31 $ 2,807 $ 12,854 $ 10,047 105 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS DECEMBER 31, 2013 Pet #1 Ocean Dr CIAP Coastal Precinct #2 Imprv/TCDBG Improvements Parking Lot Storm Repairs DRS010020 ASSETS Cash and cash equivalents $ 631,674 $ 80,544 $ 3,804 $ -- Receivables (net of allowances for uncollectibles): Intergovernmental receivable 190,203 -- — -- Due from other funds -- -- -- -- Total Assets $ 821,877 $ 80,544-- LIABILITIES Accounts payable $ 190,203 $-- Accrued and other liabilities -- — -- -- Due to other funds 631,674 — -- — Total Liabilities 821,877 -- — -- FUND BALANCE Restricted — -- -- -- Assigned -- 80,544 3,804 -- Total Fund Balance — 80,544 3,804 -- Total Liabilities and Fund Balance $ 821,877 $ 80,544 $ 3,804 $ -- 106 EXHIBIT C-36 Page 1 of 2 Swan Airport Capital Proj. Emergency Road and Bridge Point Runway County Communications Infrastructure Park Improvements Road 101 System $ 72,599 $ 5,096 $ 92,777 $ 150,000 $ 30,848 $ 5,096 $ $ 150,000 $ 30,848 $ 72,599 92,777 72,599 5,096 -- -- -- -- -- 92,777 150,000 30,848 72,599 5,096 92,777 150,000 30,848 $ 72,599 $ 5,096 $ 92,777 $ 150,000 $ 30,848 107 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS DECEMBER 31, 2013 Haterius Port Alto ParktBoat Public Ramp Beach ASSETS Cash and cash equivalents $ -- $ 6,485 Receivables (net of allowances for uncollectibles): Intergovernmental receivable -- -- Due from other funds 21,064 -- Total Assets $ 21.064 $ 6,485 LIABILITIES Accounts payable $-- Accrued and other liabilities — — Due to other funds Total Liabilities -- -- FUND BALANCE Restricted -- -- Assigned 21,064 6,485 Total Fund Balance 21,064 6,485 Total, Liabilities and Fund Balance $ 21,064 $_ 6,485 i II 108 EXHIBIT C-36 Page 2 of 2 Total Nonmajor Capital Capital Health Projects Improvements Courthouse Department Funds (See Projects Annex II Renovation - Exhibit C-1) $ 444,759 $ 25,756 $ -- $ 1,544,342 -- -- -- 190,203 — -- -- 21,064 $ 444,759 $ 25,756 $ $ 1,755,609 $ -- $ -- $ -- $ 190,203 -- 8,466 -- 8,466 -- -- -- 631,674 -- 8,466 -- 830,343 -- — -- 77,695 444,759 17,290 -- 847,571 444,759 17,290 -- 926,266 $ 444,759 $ 25,756 $ -- $ 1,755,609 109 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FOR THE YEAR ENDED DECEMBER 31, 2013 Pct#1 Ocean Di CIAP Coastal Precinct #2 Imprv/TCDBG Improvements Parking Lot Storm Repairs DRS010020 Revenues: Intergovernmental $ 1,493,052 $ -- $ -- $ 29,637 Total revenues 1,493,052 -- — 29,637 Expenditures Current: Capital outlay 1,501,242 Total expenditures 1,501,242 Excess (deficiency) of revenues over (under) expenditures (8,190) Other financing sources (uses): Transfers in 8,190 Transfers out -- Total other financing sources (uses) 8,190 -- 13,992 29,637 -- 13,992 29,637 -- (13,992) Net change in fund balances -- -- (13,992) -- Fund balance, January 1 — 80,544 17,796 -- Fund balance, December 31 $ $ 80,544 $ 3,804 $ — 110 EXHIBIT C-37 Page 1 of 2 Swan Airport Capital Proj. Emergency Road and Bridge Point Runway County Communications Infrastructure Park Improvements Road 101 System $ 302,202 $ -- $ 517,988 $ -- $ -- 302,202 -- 517,988 — -- 302,202 -- 524,537 — -- 302,202 -- 524,537 — — -- -- (6,549) -- -- -- — -- 150,000 — -- — -- 150,000 -- -- -- (6,549) 150,000 -- 72,599 5,096 99,326 -- 30,848 $ 72,599 $ 5,096 $ 92,777 $ 150,000 $ 30,848 111 GALHOUN GOUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FOR THE YEAR ENDED DECEMBER 31, 2013 Haterius Port Alto Park/Boat Public Ramp Beach Revenues: Intergovemmental $ - $ Total revenues — -- Expenditures: Current: Capital outlay 35,000 23,900 Total expenditures 35,000 23,900 Excess (deficiency) of revenues over (under) expenditures - (35,000) (23,900) Other financing sources (uses): Transfers in 21,064 -- Transfers out — — Total other financing sources (uses) 21,064 — Net change in fund balances (13,936) (23,900) Fund balance, January 1 35,000 30,385 Fund balance, December 31 $ . 21,064 $ 6,485 112 EXHIBIT C-37 Page 2 of 2 Total Nonmajor Capital Capital Health - Projects Improvements Courthouse Department Funds(See Projects Annex II Renovation Exhibit C-2) 2,342,879 — -- — 2,342,879 -- -- -- 2,430,510 — -- — 2,430,510 -- — -- (87,631) — -- -- 179,254 -- -- (88,879) (88,879) -- -- (88,879) 90,375 — -- (88,879) 2,744 444,759 17,290 88,879 922,522 $ 444,759 $ 17,290 $ -- $ 925,266 113 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF FIDUCIARYASSETS AND LIABILITIES AGENCYFUNDS DECEMBER 31, 2013 County District Justice of District Clerk Clerk the Peace Attorney Funds Funds Funds Funds ASSETS Assets: Cash and cash equivalents $ 55,344 $ 242,808 $ 42,668 $ 14,400 Receivables (net of allowances for uncollectibles): Accounts — -- — -- Intergovernmental receivable -- -- -- -- Due from other funds 1,089 -- 'I Due from others 10 172 601 -- Total Assets $ 56,443 $ 242,980 $ 43,269 $ 14,400 LIABILITIES Due to other funds $ 8,158 $ 6,978 $ 37,480 $ — Due toother governments 1,903 -- 12 -- Due to others 46,382 236,002 5,777 14,400 Total Liabilities $ 56,443 $ 242,980 $ 43,269 $ 14,400 114 EXHIBIT C-38 Tax County County Cnlforfnr Chcrlff A, AR, Troomi,.r $ 617,223 $ 236,170 $ 103,977 $ 148,188 — — 3,975 391,996 -- -- 7 -- -- -- 286.736 8,201 -- -- -- $ 1,017,420 $ 236,170 $ 103,977 $ 438,906 $ 233,048 $ 2,160 $ -- $ — 782,446 -- -- 412,162 1,926 234,010 103,977 26,754 $ 1,017,420 $ 236,170 $ 103,977 $ 438,906 Total Agency Funds(See Exhibit A-7) $ 1,460,778 3,975 392,003 287,825 8,984 $ 2,153,665 $ 287,824 1,196,513 669.228 $ 2,153,565 116 EXHIBIT C-39 CALHOUN COUNTY, TEXAS STATEMENT OF NET POSITION DISCRETE COMPONENT UNIT ENTERPRISE FUND DECEMBER 31, 2013 Memorial Medical Center ASSETS Current assets: Cash and cash equivalents - $ 3,981,580 Investments 500,000 Receivables (net of allowances for uncollectibles): Accounts 2,657,131 Prepaid items and other current assets 2,632,616 Total current assets 9,771,327 Capital assets Land 320,593 Construction in progress 12,700 Buildings 9,409,247 Equipment 13,954,314 Accumulated depreciation (19,642,358) Total Assets 13,826.823 LIABILITIES Current liabilities Accounts payable 820,065 Accrued and other liabilities 3,287,907 Capital leases payable - current portion 294,819 Loan payable to primary government 500,000 Total current liabilities 4,902,791 Long-term Debt: Capital leases payable 210,905 Total noncurrent liabilities 210,905 Total Liabilities 5,113,696 NET position Net investment in capital assets 3,548,772 Restricted - expendable for equipment 1,818 Unrestricted 5,161,537 Total Net Position $ 8,712,127 116 CALHOUN COUNTY, TEXAS EXHIBIT C-40 STATEMENT OF -REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION DISCRETE COMPONENT UNIT ENTERPRISE FUND FOR THE YEAR ENDED DECEMBER 31, 2013 Memorial Medical Center OPERATING REVENUES: Patient service revenues (net) $ 21,005,902 Other operating revenues 735,074 Total Operating Revenues 21,740,976 OPERATING EXPENSES: Operating expenses 20,784,668 Depreciation and amortization 952,347 Total Operating Expenses 21,737,015 Operating Income (Loss) 3,961 NON -OPERATING REVENUES (EXPENSES): Interest revenue 82,586 Investment return 6,218 Interest expense (21,642) Private UPL expense (2,280,000) On behalf payments 3,017,282 Total Non -operating Revenues (Expenses) 804,544 Net Income (Loss) before Capital Contributions and Transfers 808,505 CAPITAL CONTRIBUTIONS: Capital contributions 1,818 Total Capital Contributions 1,818 Increase (decrease) in net position 810,323 Net position, January 1 7,901,804 Net position, December 31 $ 8,712,127 117 EXHIBIT C-41 CALHOUN COUNTY, TEXAS STATEMENT OF CASH FLOWS DISCRETE COMPONENT UNIT ENTERPRISE FUND FOR THE YEAR ENDED DECEMBER 31, 2013 Cash Flows from Operating Activities: Receipts from and on -half of patients Payments to suppliers and contractors Payments to employees Other receipts, net Net Cash Provided (Used) by Operating Activities Cash Flows from Non -capital Financing Activities: Private upper -payment limit program payments On -behalf payments Noncapital grants and contributions Net Cash Provided (Used) by Non -capital Financing Activities Cash Flows from Capital and Related Financing Activities: Capital grants and gifts Principal paid on long-term debt Interest paid on long-term debt Purchase of capital assets Net Cash Provided (Used) for Capital & Related Financing Activities Cash Flows from Investing Activities: Interest on 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 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 and amortization Provision for uncollectible accounts On -behalf payments Change in Assets and Liabilities: Patients accounts receivable, net Estimated amounts due from and to third -party payers Accounts payable and accrued expenses Other assets and liabilities Total Adjustments Net Cash Provided (Used) by Operating Activities Memorial Medical Center $ 22,534,938 (7,797,506) (10,345.729) 735,074 5,126,777 (2,280,000) 82,586 (2,197,414) 1,818 (285,574) (21,542) (1,190,292) (1,495,590) 6,218 6,218 1,439,991 2,541,589 $ 3,981,580 i $ 3,961 962,347 8.616,000 3,017,282 j (8,443,297) 151,133 865,078 (35,727) 5,122,816 $ 5,126,777 118 CALHOUN COUNTY, TEXAS SINGLE AUDIT REPORTS AND SCHEDULES FOR THE FISCAL YEAR ENDED DECEMBER 31, 2013 CALHOUN COUNTY, TEXAS Single Audit Reports and Schedules Year Ended December 31, 2013 Table of Contents Page Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 1 Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by OMB Circular A-133 2 Schedule of Prior Audit Findings 4 Schedule of Findings and Questioned Costs 5 Corrective Action Plan 6 Schedule of Expenditures of Federal Awards 7 Notes to Schedule of Expenditures of Federal Awards 8 RUTLEDGE CRAIN & COMPANY, PC CERTIFIED PUBLIC ACCOUNTANTS 2401 Garden Park Court, Suite B Arlington, Texas 76013 INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMBNTAUDITING STANDARDS The Honorable Judge and County Commissioners Calhoun County Port Lavaca, Texas We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Calhoun County, Texas (the "County"), as of and for the year ended December 31, 2013, and the related notes to the financial statements, which collectively comprise the County's basic financial statements, and have issued our report thereon dated July 14, 2014. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control. A defrciency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the County's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. July 14, 2014 Members: Metro (817) 265-9989 American Institute of Certified Public Accountants Fax (817) 861-9623 Texas society of Certified Public Accountants RUTLEDGE CRAIN & COMPANY, PC CERTIFIED PUBLIC ACCOUNTANTS 2401 Garden Park Court, Suite B Arlington; Texas 76013 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133 The Honorable Judge and County Commissioners Calhoun County Port Lavaca, Texas Report on Compliance for Each Major Federal Program We have audited Calhoun County, Texas' (the "County") compliance with the types of compliance requirements described in the OMB Circular a-133 Compliance Supplement that could have a direct and material effect on each of the County's major federal programs for the year ended December 31, 2013. The County's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditors' Responsibility Our responsibility is to express an opinion on compliance for each of the County's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the County's compliance. Opinion on Each Major Federal Program in our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2013. Report on Internal Control Over Compliance Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the County's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over compliance. Metro (817) 265-9989 American Institute of Certaled Public Accountants Fax (817) 861-9623 Texas Society of Certifled Public Accountants A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Report on Schedule of Expenditures of Federal Awards Required by Government Auditing Standards We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the County, as of and for the year ended December 31, 2013, and the related notes to the financial statements, which collectively comprise the County's basic financial statements. We issued our report thereon dated July 14, 2014, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of state awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. in our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of UGMS. Accordingly, this report is not suitable for any other purpose. 1L,A4+ July 14, 2014 CALHOUN COUNTY, TEXAS Schedule of Prior Audit Findings December 31, 2013 Not applicable CALHOUN COUNTY, Texas Schedule of Findings and Questioned Costs For the Year Ended December 31, 2013 ti Summary of Auditors' Results The auditors' report expresses an unqualified opinion on the financial statements. No reportable conditions were disclosed during the audit of the financial statements. No instances of noncompliance material to the financial statements of Calhoun County, Texas were disclosed during the audit. No reportable conditions in the internal control over major federal award programs were disclosed during the audit. The auditors' report on compliance for the major federal award programs for Calhoun County, Texas expresses an unqualified opinion on all major programs. Audit findings are reported in accordance with OMB Circular A-133. The programs tested as major programs included: 15.668 Department of the Interior — Coastal Impact Assistance Program The threshold used to distinguish between Type A and Type B federal programs was S300,000. The County did not qualify as a low -risk auditee. lI, Findings Related to the Financial Statements Which are Required to be Reported in Accordance with Generally Accepted Government Auditing Standards. No findings to be reported. III. Findings and Questioned Costs for Federal Awards No findings to be reported. Prior Year Financial Statement, Federal and Federal Award Findings and Questioned Costs N/A Corrective Action Plan N/A 5 CALHOUN COUNTY, TEXAS Corrective Action Plan December 31, 2013 Not applicable CALHOUN COUNTY, TEXAS Schedule of Expenditures of Federal Awards December 31, 2013 Federal Pass -Through Current CFDA Grantor's Period Federal Grant/Pass Through Grantor/Program Title Number Number Expenditures DIRECT PROGRAMS: U.S. Denanment ofGRern, Coastal Impact Assistance Program(C1AP) 15.668 S 1,493.052 Total U.S Department of Interior / Direct 1,493.052 Total Direct 1,493,052 INDIRECT PROGRAMS: U S. Departmant ofHousinu and Udran Development Passed Through Thxas General Laud Office Community Development Block Grant - - Texas Community Development Program 14.228 10-5019-000-4993 29,637 Total Us Department of Housing and UrW Development 29,637 U.S. Depatuent ofthe Interior Passed through Texas General Land Office Bilge aster reclamation 15.504 G,O 06.023-000-0679 2,000 Total U.S. Department ofthe Interior 2,000 U.S, General Services Commission Passed through Texas Facilities Commission/Federal Surplus Property Program Donation of Federal Smplm Personal Property 39.003 F-235-B 48,558 Total U.S. General Services Commission 48,558 U. S. Department offleahh and Human Services Passed through Texas Department of Health RLSS- Local public Health System 93.991 2013-041446 30,570 RLSS- Local public Health System 93.991 2014-000020 10,371 Total U.S. Department of Health and Hmnan Services 40,941 US Deponmreut ofHomelond Security Passed through 7bxas Deparrtment of Public Safety Emergency Management Assistance Emergency Preparedness 97.042 13TX-EMPG0544 31,991 Emergency Management Assistance Emergency Preparedness 97.042 14TX-EMPG0544 10,664 State Homeland Security Great Program 97.067 2011-SS-TO-0008 61,439 State Homeland Security Grant Program 97.067 LETPP-48057 34,560 State Homeland Security Grant Program 97.067 13-SR-48057-01 6,022 State Homeland Security Grant Program 97,073 LETPP-48057 32,697 Total U.S. Depmtmont Of Homeland Security 177,373 Total Indirect 298,509 * Major programs Total Federal Financial Assistance - Gxront PeriodExpeaditures 7 $ 1,191,561 CALHOUN COUNTY, TEXAS Notes to Schedule of Expenditures of Federal Awards December 31, 2013 A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of Calhoun County, Texas (the "County"), The County's reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly by the primary government from federal agencies, as well as federal awards passed through other government agencies, are included in the scope of the OMB Circular A-133 and are included on the Schedule of Expenditures of Federal Awards. Basis ofAccountine The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting for governmental funds, which are described in Note 1 of the County's Annual Financial Report. C - CONTINGENCIES The County participates in several federal grant programs, which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the County has not complied with the rules and regulations governing the grants, refunds of any money received may be required and the collectability of any related receivable at December 31, 2013 may be impaired. In the opinion of management, there are no significant contingent liabilities relating to compliance with the rules and regulations governing the respective grants. REQUEST TO VACATE LOTS 5 AND 6, BLOCK 146, PORT O'CONNOR TOWNSITE AS RECORDED IN VOLUME 2, PAGE 1 OF THE DEED RECORDS OF CALHOUN COUNTY, TEXAS: Terry Ruddick stated they are asking for this particular tract of land is vacated so that it becomes part of the re -plat process. A public hearing was held on August 14, 2014 regarding this request and no one spoke. The intentions are to re -plat this property into Roberd's Estates. Commissioner Galvan made a motion to approve request to vacate Lots 5 and 6, Block 146, Port O'Connor Townsite as recorded in Volume 2, Page 1 of the Deed Records of Calhoun County, Texas. Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. Kenneth W. Finster County Commissioner County of Calhoun Precinct 4 August 21, 2014 Honorable Michael Pfeifer Calhoun County Judge 211 S. Ann Port Lavaca, TX 77979 RE: AGENDA ITEM Dear Judge Pfeifer: Please place the following item on the Commissioners' Court Agenda for August 28, 2014. Discuss and take necessary action to vacate Lots 5 and 6, Block 146, Port O'Connor Townsite as recorded in Volume 2, Page 1 of the Deed Records of Calhoun County, Texas. Sincerely, w Kenneth W.Finster KWF/at P.O. Box 177 — Seadrift, Texas 77983 — email: kflnster@calhouncomorg — (361) 785-3141 — Fax (361) 785-5602 August 21, 2014 Kenneth W. Finster County Commissioner Precinct 4 P.O. Box 177 Seadrift, TX 77983 RE: Roberd's Estates (our job number S20217) Dear Commissioner Finster, Please consider this letter as my request to have the following six items placed on the Commissioner's Court Consider and take appropriate action to vacate Lots S and 6, Block 146, Port O'Connor Townsite as recorded in Volume 2, Page I of the Deed Records of Calhoun County, Texas. Consider and take necessary action to approve the Final Plat of Roberd's Estates. If I can provide additional information, please do not hesitate to contact me. Sincerely, IX Ter T. Rudd k, R.P.L.S. C.E.O. 2004 N. Commerce Street • Victoria • Texas 77901 • Office (361) 578-9837 • Fax (361) 576-9924 104 E. French Street • Cuero • Texas 77954 • Office (361) 277-9061 • Fax (361) 277-9063 12675 Silicon Drive • San Antonio • Texas 78249 • Office (210) 267-8654 • Fax (210) 267-8704 FINAL PLAT OF ROBERD'S ESTATES: Terry Ruddick stated the preliminary plat for Roberd's Estate was approved on August 14, 2014 and a public hearing was held regarding the vacating process. What was discussed at that time all utilities were in place, drainage was not to be altered and no infrastructure to be added. Commissioner Lyssy made a motion to approve final plat for Roberd's Estates. Commissioner Galvan seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. Kenneth W. Finster County Commissioner County of Calhoun Precinct 4 August 21, 2014 Honorable Michael Pfeifer Calhoun County Judge 211 S. Ann Port Lavaca, TX 77979 RE: AGENDA ITEM Dear Judge Pfeifer: Please place the following item on the Commissioners' Court Agenda for August 28, 2014. • Discuss and take necessary action to approve the Final Plat of Roberd's Estates. Sincerely, Kenneth W. Finster KWF/at P.O. Box 177 - Seadrift, Texas 77983 - email: kfinster@cathouncotx.org - (361) 785-3141 - Fax (361) 785-5602 C1d0 L133HS 00-LLZOZS :901, C00'tvazs ],l rol0zracloaly� &NS A9 N90 'svxa'A1V1000NIIOHIV 4O 8003a U3303H1 jot W30Vd•Z 3WOlOA NI ONO03a 30 ANSNMOlaONNO0OlbOd 311130 9Yl N901B'9 D'3e S s10130 03SadW00'a9 Plle LS s101 ONI3S S�IIV SJ- S,®]100�1 10. 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N0 3o1J30m Nl a$1b 3 804 031J V 1 Ib311'JVllVSVR`jL NOVA" laOd 30 A110 31It AO NOIIV0IAINd33 AH 0AlV0NN3411nVA100 Sb%31 'ASNnOO NOOHIbO'HONNOO.O1a0d 30 Al1O3H1 NI'S31V1S3 S.OH3HOU 301V1d ON1003H03 3H1 ttlHl A311EI35 Afl3H3H 00'SbX91'NnOHIbO JONU3lOA1N0000Ntl 1a000 A1N009 d0>Ia3lO'3)IOIa�tl11NV'1 (NnOHlVOJOA1NnaO i1ni�A'liO�i51�711 ($'a�ldo3rvis 3,LVOIALMO S1NiJ310 A1Nh00 EDUCATIONAL AFFILIATION AGREEMENT BETWEEN VICTORIA COLLEGE AND CALHOUN COUNTY EMERGENCY MEDICAL SERVICES AND AUTHORIZE COUNTY JUDGE TO SIGN: Commissioner Lyssy made a motion to approve Educational Affiliation Agreement between Victoria College and Calhoun County Emergency Medical Services and authorize County Judge to sign. Commissioner Galvan seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. JET "AAS21111124 [40149 August 8, 2014 Main Campus 2200 East Red River Victoria, TX 77901 (361)573-3291 Calhoun County Emergency Medical Services (877) 843-4369 Henry Barber Calhoun County Center 705 CR 101 900 North Virginia Port Lavaca, Texas 77979 Port Lavaca, TX 77979 (361)553-4316 Dear Henry, Gonzales Center 424 East Sarah DeWitt It is time to document our annual review of our current Educational Affiliation Gonzales, TX78629 Agreement for adequacy and acceptability. Please note that the enclosed (830)672-6251 document contains language that confirms the College's role in providing Vocational Nursing students with information regarding compliance with the Health Information Program — Cuero 2550 North Esplanade Portability and Accountability Act (HIPAA). That language will be added to the Cuero, TX77954 new contract when it is renewed. (361) 277.6760 Zelda L. Allen Upon review of the current Education Affiliation Agreement effective through school of Nursing 8/2212017, if there are changes to the agreement that need to be considered, 1410 North Texans Hallettsviile, TX 77964 please contact me at (361) 582-2448. If no changes are to be considered, (361) 798-2289 please sign and return to me one of the enclosed Education Affiliation Agreement Annual Review documents in the stamped, self-addressed envelope included in this mailing by August 18, 2014. The second copy is for your files. Thank you for your cooperation in this matter. Please do not hesitate to call me should you have any questions. Once again I extend to you and your staff our deepest appreciation for sharing your knowledge, skills and supportive guidance with our students. Sincerely 8/17/2014 Betsy Crane, Dean Career, Health and Technical Professions www. VictoriaCoI lege.edu An Equal -Opportunity Institution I. ;I ' c a a Representatives of The Victoria College and Calhoun County Emergency Medical Services have reviewed the current Education Affiliation Agreement between the two facilities. We have found the current Education Affiliation Agreement to be adequate and acceptable to continue our relationship in providing educational opportunities for students at Calhoun County Emergency Medical Services. The College provides a program orientation for all Allied Flealth students that includes general information related to the Health Insurance Portability and Accountability Act (HIPAA). Calhoun County Emergency Medical Services will be responsible for providing any needed training on specific policies and procedures at Calhoun County Emergency Medical Services regarding HIPAA Privacy Standards. Students will sign a patient confidentiality agreement prior to clinical experiences in your facility. The College will retain this agreement in the student's tile. This Education Affiliation Agreement Annual Review document, signed by representatives of both parties, shall be attached to the current Education Affiliation Agreement as confirmation of yearly review of our joint educational endeavor. Victoria College does not discriminate on the basis of race, color, religion, national origin, gender, pregnancy, age, disability, genetic information, marital status, amnesty, veteran's status or limited English proficiency. It is our policy to comply, fully„ with the nondiscrimination provision of all state and federal rules and regulations. The Victoria College 2200 E. Red River Victoria, Texas 77901 Signature Betsy Crane Printed Name Dean Career Health and Technical Professions Title %13f / Iq Calhoun County Emergency Medical Services 705 CR 101 Port Lavaca, Texas 77979 c- Signature Michael J. Pfeifer Printed Name Calhoun County Judge Title _ August 28, 2014 Date Signed Date Signed DECLARE THE PURCHASE OF STRYKER STRETCHERS AS A SINGLE SOURCE PURCHASE AND AUTHORIZE PAYMENT IN THE AMOUNT OF $55,197.36: Henry Barber stated that the last Court meeting a grant of $50,000 was accepted from the Johnson Foundation. He is requesting that he be allowed to purchase four stretchers with this grant. The other $5,000 will come from his budget. Commissioner Galvan made a motion to declare the purchase of Stryker Stretchers as a single source purchase and authorize payment in the amount of $55,197.36. Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor Susan Rile From: Henry Barber <hbarber@cableone.net> Sent: Wednesday, August 20. 2014 8:57 AM To: 'Susan Riley'; 'Henry Barber'; Judge Michael Pfeifer Subject: Next agenda Attachments: stryker x4 stretcher po corn court 08282014.pdf Please place purchase of stryker stretchers single source on next agenda 08\28\2014. See attached quote and Purchase Order Thanks Henry Barber 14-345-00438 Stryker EMS Equipment 1901 Romdnce Road Parkway Portage, MI 49002 V# 6-999-70750-549 Calhoun County EMS 705 County Road 101 Port Lavaca, Texas 77979 361-552-1140 Pro XT cot complete with head 02 bottle holder latch, backrest storage pouch, Base storage XPS up grade, Floor Mount cot fastener attached quote 00398 FUNDS ARE AVAIIABLE TO PAY THIS OBLIGATION. CERTIFY T54AW THE ABOVE ITEMS OR SERVICES WERE RECEIVED BY ME IN GOOD ;ONDITION AND REQUEST THE COUNTY TREASURER TO PAY THE ABOVE OBLIGATION. $55,197.36 197.36 strykiW Remk Tel EMS Equipment t901 Romenae Road Parkway portege,Ml49002 P.O. No: Billing Address Shipping Address Quote Info CALHOUN EMS 705 COUNTY ROAD 101 PORT LAVACA, TX 77979 Calhoun (361) 552-1140 CALHOUN EMS 705 COUNTY ROAD 101 PORT LAVACA, TX 77979 Calhoun (361) 552-1140 Date: 8/ 19/ 14 Quote #: 00398 Terms: Net 30 Days Contact: Lauren Kuhner Phone: 281-217-9301 Email: lauren.kuhner@stryker.com Sub -Total $55,197.36 Terms and conditions: Cot, all cot accessories on original order, and aftermarket accessories FOB origin. Applicable sales tax will be applied at time of invoicing. Order subject to Stryker Corporation's approval. Credit cannot be allowed on return of special or modified items. All approved returns will be accepted only In Kalamazoo, Michigan. Proposal valid for 30 days from submittal. , Stryker Remit To Address: 3800 E Centre Ave., Portage, MI 49002 Comments: �- ;S _RAk&,. 81ak(I4 Printed N r Signature Date PUBLIC HEARING ON THE MATTER OF INSTALLING A STOP SIGN ON TYLER STREET AT THE INTERSECTION OF TYLER STREET AND 7T" STREET IN PORT O'CONNOR, TEXAS: OPEN PUBLIC HEARING: 10:12 A.M. There were no comments from the public at this time. CLOSED PUBLIC HEARING: 10:12 A.M NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN that Calhoun County Commissioners' Court will hold a public hearing in the Commissioners' Courtroom, 211 S. Ann Street, in Port Lavaca, Texas, at 10:00 a.m. on August 28, 2014 on the matter of installing a Stop Sign on Tyler Street at the intersection of Tyler Street and 7'h Street in Port O'Connor, Texas. The public shall have the right to be present and participate in such hearing. Michael J. Pfeifer Calhoun County Judge Susan Rile From: April Townsend<april.townsend@calhouncotx.org> Sent: Wednesday, July 16, 2014 12:40 PM To: Susan Riley Subject: Stop Sign in Port O'Connor Importance: High The information for the public hearing for the newspaper... Install Stop Sign on Tyler Street at intersection of Tyler Street & 7th Street in Port O'Connor, Texas. Do you need any other information? Thank you, April May -Townsend Calhoun County, Pct. 4 361.785.3141 361.785.5602 (fax) april.may@calhouncotx.org 1 MATTER OF INSTALLING A STOP SIGN ON TYLER STREET AT THE INTERSECTION OF TYLER STREET AND 7T" STREET IN PORT O'CONNOR, TEXAS: Commissioner Lyssy made a motion to approve the matter of installing a stop sign on Tyler Street at the intersection of Tyler Street and 71h Street in Port O'Connor, Texas. Commissioner Galvan seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. RENEWAL CONTRACT WITH FIRST AMERICAN BUSINESS SOLUTIONS (FIRST ABS) FOR MAINTENANCE ON CALHOUN COUNTY TELEPHONE SYSTEM IN THE AMOUNT OF $7,000 AND AUTHORIZE COUNTY JUDGE TO SIGN: Commissioner Galvan made a motion to approve Renewal Contract with First American Business Solutions (First ABS) for maintenance on Calhoun County telephone system in the amount of $7,000 and authorize County Judge to sign. Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. Calhoun County Emergency Management 211 South Ann Street, Suite 301 Port Lavaca, TX 77979-4249 Phone: 361-553-4400/Fax: 361-553-4444 e-mail: ladonna.thigpen@calhouncotx.org August 18, 2014 Commissioner's Court RE: Agenda Item Please put these two original agreement copies on the agenda for the Commissioners Court on August 281", 2014. This is a renewal contract with First American Business Solutions (First ABS) for maintenance on our telephone system. There are no changes from last year's contract. "Discuss and take necessary action to approve the renewal contract with First American Business Solutions (First ABS) and allow the County Judge to sign. Thank you, U LaDonna Thigpen AGREEMENT between First American Business Solutions Inc. (First ABS), hereinafter designated as the "Company" and Customer indicated below hereinafter designated as the "Customer". Company: First American Business Solutions Inc. Corporate Web Site: Firstamericanbusinesssolutions.com Address; 3524 Floramar Terrace, New Port Richey Florida 34652 Primary Contact Point: 24/7 Technical Support - 866-508-8890 Ext 1 Accounts Payable; Lin Meyer, 727-608-6039, Email; FirstABS_AP@Firstabs.com Customer: Calhoun County Address: 21.1 S Ann. Port Lavaca Texas 77979 Customer Contact: LaDonna Thigpen, Phone: 361-553-4400, Fax: 361-553-4444 Email: ladonna.thigpen@calhouncotx.org Service tickets; To place a Service ticket call the First American Business Solutions 24 hour Service Center support line; 866-508-8890 E-xt 1 To place a Service ticket via email during normal business hours send request to 4solution,s@firstabs.com FirstAmerican Business Solutions Inc. 3524 Floramar Terrace, New Port Richey Florida 34652 Pagel 1. Telephone Switch Equipment Specs and Port Counts: System: Nortel Meridian 11C Cabinet System (2 Cabinets) Physical Location: 211 S Ann, Port Lavaca, TX Software: Release 4.0 Wired Base Ports: 248 Analog Station Ports: 80 IP Station ISMS: 0 Analog Trunk Ports: 0 Meridian Mail Ports: 4 Digital Station Ports: 144 Digital Trunk Ports: 24 Voice Gateway Media Card Ports: 0 Call Pilot Ports: 0 Power: AC Power with 1 battery backup per cabinet (total of 8 cells) Other/Misc: Signaling Servers: 0 2. Requested Coverage Schedule: ® Note: Pricing for these services is based on the wired port size of the customer PBX system and associated equipment. if system size is expanded via addition of new hardware, First ABS reserves the right to adjust maintenance contract pricing accordingly. (a) Technician on call Monday through Friday 8am-5pm. * Note: If service is desired before BAM, after 5PM, or on weekends/holidays, that service will be billable at the hourly labor rates specified below. (b) Nortei Switching System Hardware support. * Response by telephone/dial up to a critical service affecting failure shall be within 2 hours. An onsite visit will be scheduled once it Is collectively determined by both the Company and the Customer that remote troubleshooting via telephone/dial up did not resolve the failure. ** Response by telephone/dial up to major service affecting failure shall be within 4 hours. An onsite visit will be scheduled once it is collectively determined by both the Company and the Customer that remote troubleshooting via telephone/dial up did not resolve the failure. First American Business Solutions Inc.:3524 Floramar Terrace, New Port Richey Florida 34652 Page 2 v ** Minor (non -emergency) trouble will be scheduled for a time agreeable to both the customer and the company. Labor cost for covered maintenance services is included in this contract. 3. Requested Services: Services Included Base (Mon -Fri, 8-5, parts & labor) * Yes On -site service after 5:00 p,m. No On -site service weekends, holidays No House cabling/jacks No Plant cabling No 2xxx Digital phones No 39xx Digital phones No MACs Included No 4. Pricing and Biiline: Price per Quarter for Services noted above: $1,750.00 Price per Year for Services noted above: $7,000.00 Note 1: As per customer request, this contract only provides labor Monday to Friday, 8:00AM to 5:00 PM. Hourly Rate Table: Note 2: In the event customer requests project work to be performed beyone the base services provided (i.e. project work), the following billable rates will apply: Price per Hour (Mon -Fri, 8-5:00): Price per Hour (Mon -Fri, 8-5:00) — On -Site Price per Hour (Afterhours/ Weekend): $65.00 (Remote Support) $85.00 (plus one-time trip charge of $1.00) Factor of 1.5 applied to above rates. Fhst American Business Solutions Inc, 3524 Floramar Terrace, New Port Richey Florida 34652 Page 3 Coverage Period: 12 Months (September 15, 2014 through September 14, 2015) Note: First month's payment due prior to start of coverage. (Terms and Conditions, Item if 7) Billing Frequency: Yearly in advance. 4. Terms and Conditions: This Agreement is to be performed in accordance with First American Business Solutions Inc. Standard Terms and Conditions attached hereto and incorporated herein. First American Business Solutions Inc. 3524 Floramar Terrace, New Port Richey Florida 34652 Page 4 First American Business Solutions Inc.. SWITCH SERVICE AGREEMENT TERMS AND CONDITIONS 1. DEFINITIONS: As used in this Service Agreement ("Agreement"): (A) "FirstABS" shall mean First American Business Solutions Inc..; (B) "Customer" shall mean the party requesting FlrstABS's services; (C) "The Parties" or "a Party" shall mean either Customer, FirstABS, or both. 2. ELIGIBILITY/INSPECTION: All equipment that has experienced a lapse in FIRSTABS service coverage (or factory warranty coverage), or has had no service history with FIRSTABS within the previous ninety (90) days, is subject to inspection by FIRSTABS prior to eligibility for any service under this Agreement. Customer is subject to charges for this inspection service at FIRSTABS's then current time and materials rates. 3. AGREEMENT TERMS: (A) Agreement term shall commence on the date indicated in the service agreement, unless service has commenced prior to date of service agreement or prior to contract signing, and remain in effect at initial price to end of period covered; (B) For multi -year contracts, this agreement may be terminated by either party by giving written notice of their intent to terminate thirty (30) days prior to the natural anniversary date. 4. RENEWAL: (A) Each year FIRSTABS shall submit a written notice, thirty (30) days prior to the anniversary date, covering any changes to the original Agreement if such changes occur. Customer is required to submit signed renewal documents approving changes In equipment and price ten (10) days prior to expiration date. Renewals not signed and submitted by the anniversary date are subject to immediate cancellation whereby FIRSTABS reserves the right to refuse to provide service until Agreement is signed and returned. Annual price may be adjusted on the renewal date from the original approval date, to reflect the current market conditions and results of a historical cost analysis associated with Customer's prior contracts; (B) For any additional services outside the Scope of Services purchased under this Agreement, Customer shall be billed at FIRSTABS's then current time and materials rates. S. HOURSOFSERVICE: (A) Base telephone system support will be performed during normal working hours, Monday - Friday, 8:00 a.m. - 5:00 p.m., or as otherwise agreed; (Please review sections 2 & 3 of this switch service agreement) 6. EXCLUSIONSJSERVICE TYPES: (A) See Exhibit A for specific equipment and components not covered by this Agreement. i. PAYMENT TERMS: Payment for this Agreement shall be net thirty (30) days from invoice date at the applicable contract rates. One full prepayment for all Agreements is required prior to the start of service and is based on billing terms. All Agreements totaling five -thousand dollars ($5,000.00) or less per annum are subject to annual billing. Late fees of one and erne -half percent (1.5%) per month of total invoice amount will be charged for payments received after agreed upon due dates. FIRSTABS reserves the right to discontinue its services any time payments have not been received by FIRSTABS on or before the due date as indicated on the invoice. 8. TAX: FIRSTABS's price is exclusive of any applicable tax. if LCT is required to pay or collect any tax or government charges in connection with the services or materials furnished under this Agreement, whether existing or imposed in the future, an additional charge will be made therefore and paid by Customer unless FIRSTABS is provided with a proper tax exemption certificate. ,irst American Business Solutions Inc. 3524 Floramar'I'errace, New Port Richey Florida 34,652. Page 5 9. EIRSTABS'S REPRESENTATIONS, WARRANTIES, AND RESPONSIBILITIES: (A) (Customer), during the term of this Agreement, will maintain the aforementioned equipment during its normal operation, and perform whatever service may be necessary to guard against malfunctions and breakdowns of said equipment. FIRSTABS will perform remote troubleshooting, and onsite repairs only if authorized by FIRSTABS management. (B) All repairs by FIRSTABS shall comply with the equipment manufacturer's published standards and/or specifications. Repairs shall return failed/inoperative equipment to operative condition. Failed/inoperative parts/equipment shall be replaced with equivalent (like -for -like) parts/equipment. if like -for -like parts are no longer available (due to manufacturer discontinuance, vintage, recall, etc.), FirstABS is not required to upgrade, expand, or re -engineer said parts/equipment. (C) Maintenance of the telephone switching system shall comply with the recommendations published by the manufacturer. If maintenance is not possible due to customers schedule then FIRSTABS shall not be held responsible for maintenance not completed due to circumstances beyond its control; (D) FIRSTABS shall not be required to perform tests, install any items, or make modifications that may be required or directed by insurance companies, government, state, municipal, or other agency having jurisdiction unless requested by Customer as an additional service to be billed separately at FIRSTABS's then current time and materials rates; (E) FIRSTABS shall not be required to enable or disable fire protection systems or security systems in order to perform installation or maintenance, remedial inspections, troubleshooting, or repairs to said equipment; (F) FIRSTABS shall not be liable for damages to the equipment if Customer authorizes service, operation, and/or modification of said equipment by another party whereby it results in a shut clown, removal or alteration of the equipment by the other party. In the event of such occurrence, FIRSTABS reserves the right to immediately terminate the maintenance Agreement, or if FIRSTABS agrees to continue services, then FIRSTABS will invoice separate of this Agreement for costs incurred to retmm the equipment to industry standards, in accordance with FIRSTABS's then current time and materials rates, and FIRSTABS shall not be liable for future damages arising from the services performed by the Customer -authorized third party; (G) FIRSTABS shall not be liable for repairs or service to the equipment if damaged by any acts of god including hurricane, fire, lightening, tornado, sandstorm, hail, explosion, earthquake, smoke, aircraft, motor vehicle, building collapse, riot, vandalism, power failure, neglect, misuse, accident, failure of the Customer to perform such acts of service on its part required to be performed in accordance with the manufacturer's recommendations for the equipment in question or under this Agreement, failure of other equipment not covered by this Agreement which is either attached, connected to, or otherwise supports the operation of the equipment covered by this Agreement, or misuse or abuse of the equipment by the Customer or a Customer -authorized third party, FIRSTABS's obligations hereunder are in lieu of and exclude all warranties, express or implied, including, without limitation, warranties of merchantability or fitness for a particular purpose. 10, CUSTOMER'S REPRESENTATIONS, WARRANTIES, AND RESPONSIBILITIES: (A)'rhe Customer hereby warrants that, prior to the effective date of this Agreement, the equipment which is the subject of this Agreement has been properly maintained and serviced In accordance with the manufacturer's recommendations. If FIRSTABS determines the equipment subject to this Agreement has not been properly maintained and/or has a pre-existing condition whereby FIRSTABS must perform maintenance to bring the equipment up to such standards, then all costs shall be born by the Customer at FIRSTABS's then current time and materials rates; (B) Customer is liable for all parts, labor, and expenses (at FIRSTABS's then current time and materials rates) incurred by FIRSTABS to evaluate, diagnose, and repair equipment found defective due to faulty manufacture within the terms of each equipment manufacturer's warranty; (C) Customer shall be liable for all parts and labor not covered by this Agreement; (D) Customer shall arrange access to the buildings, arrange use of building services, keep areas adjacent to the equipment free of extraneous materials, move any fixtures, walls, or partitions needed to perform the work under this Agreement, and promptly notify FIRSTABS of any unusual operating conditions prior to the time when FIRSTABS is scheduled to be on site. Customer shall indemnify FIRSTABS for any damages incurred by FIRSTABS, including attorneys fees, resulting from Customer's failure to secure a right of access for FIRSTABS to any service site; (E) FIRSTABS shall not be liable for equipment damage resulting from a lapse in time created by Customer delays of prior scheduled services. In the event of such occurrence, FIRSTABS may require Customer to pay all costs, Including but not limited to, parts and labor associated with bringing the equipment back to industry standards. Invoicing for such occurrence shall be separate of this First American Business Solutions Inc. 3S24 Flo amar Terrace, New Port Richey Florida 34,652 Page 6 no„ yo, Agreement and be at FIRSTABS's then current time and materials rates; (F) Customer shall notify FIRSTABS within a reasonable time if a Customer authorized third party is scheduled to be on -site so that FIRSTABS may accompany said third party, subject to FIRSTABS's then current time and materials rates. 11, SUBCONTRACTING: FIRSTABS reserves the right to subcontract any portion of the services provided for under this Agreement without the prior Consent of Customer. 12. SAFETY PERSONNEL: (A) If OSHA or any other federal, state or local government, trade association, or contractual regulations of standards require a "safety person" to be on site during Installation, Maintenance or other services, Customer shall be responsible for advising FIRSTABS of same and providing for such a person at the site at Customer's cost and Customer shall indemnify FIRSTABS for any damage caused by FIRSTABS in the event Customer falls to do so. If FIRSTABS agrees, in writing, to provide for a safety person, Customer will be billed for such person's time at FIRSTABS's then current time and materials rates; (B) In the event Customer does not notify FIRSTABS of any unusual operating conditions and/or unusual equipment location, then FIRSTABS may refuse to perform services, void, or make necessary changes to Agreement if said unusual conditions threaten the safety of FIRSTABS's employees. Such refusal to perform or changes to this Agreement shall not in any way diminish Customer's duties under Paragraphs 7 and 10 above. 13. FORCE MAIEURE: (A) During the term of this Agreement, the Customer assigns its rights as the owner of the equipment to FIRSTABS for the purpose of obtaining parts and support services from the manufacturer. FIRSTABS shall act as Customer's agent In this regard; (B) FIRSTABS shall not be liable for delays in obtaining parts or providing services caused by situations beyond its control, including but not limited to acts of God, epidemics, war, riots, transportation delays, acts of terrorism, strikes, lockouts, or the inability to obtain parts from its normal suppliers. In the event of a delay caused by any of the above, FIRSTABS's time to perform said services shall be reasonably extended. 14. LIMITATION OF DAMAGES: FIRSTABS's annual liability for any cause whatsoever shall not exceed in value the total of the annual service charges paid by the Customer, except in the event that such damage to the equipment has been caused by FIRS]ABS's personnel while at the site of the Customer performing an examination, maintenance, or emergency service; and then, only to the extent of the replacement parts and the installation thereof. In no event shall FIRSTABS be liable for the loss of profits, indirect, special, consequential, or other similar damages, including but not limited to loss of use of associated equipment, investment cost of substitute facilities, rental of equivalent equipment, or claims of the Customer for damage arising out of any breach of this Agreement or obligations under this Agreement. 15. INDEMNIFICATION: FIRSTABS and Customer shall defend, indemnify, and hold harmless each other, each other's officers, employees, and agents, from and against any and all claims, liabilities, damages, demands, losses, causes of action and suits, including reasonable attorney's fees incident thereto, to the extent they result directly from or out of (A) Any injury or death of any person or damage to or destruction of any property caused by the negligent acts, errors, omissions, or willful misconduct of either party; or (B) Any violation of federal or state regulations, orders, rules or the violation of any other governmental entity by either party, its agents or employees; or (C) Any breach of Warranty or any negligent performance by either party of its obligations under this Agreement. 16, DISPUTE RESOLUTION/TERMINATION: (A) In the event of unsatisfactory performance or breach of any portion of this Agreement, by either party to this Agreement, the parties agree to negotiate promptly, in good faith, and according to the agreements herein as to proper adjustment for said unsatisfactory performance or breach, except for any breach for non-payment which shall be governed by Paragraph 7 above, and shall commence negotiations within seven (7) days of receipt of written demand by either party. Each party shall have the right to cancel this Agreement only upon failure of mutual agreement, within thirty (30) days of receipt of any written demand specified above; (B) If termination by Customer occurs prior to the natural expiration date and is without cause then all monies owed to FIRSTABS for the full term must be paid In full at time of termination. Monies not paid at time of termination will First American Business Solutions Inc. 3524. Floramar Terrace, New Port Richey Florida 34652 Page 7 Will accrue at one and one haIf lie I Can I (1 .5%) Interest per mouth; (C) In the eve fit the settlement of any controversy or claim arising out of or related to thIsAgrecinent as to breach thereof cannot heconcluded by the parties to the Agreement within thirty (30) clays, and if neither party decides to cancel the Agreement, such claims shall be submitted to Arbitration. Such arbitration shall be in accordance with commercial arbitration rules then in effect by the American Arbitration Association; and both parties agree to abide by the decision resulting from such arbitration. If necessary, the decision of the, American Arbitration Association may be enforced by the courts having jurisdiction over this Agreement; (D) In the event arbitration or legal action is brought by either party to this Agreement, the prevailing party shall be entitled to reimbursement of costs and attorney's toes by the other party; (E) The laws of the State of Florida shall apply and bind the parties In any and all questions arising hereunder, regardless of the jurisdiction in which the action or proceeding may be Initiated or maintained, 1Z MODIFICAPONSIWAII/FRS: Reference to Customer's request for quotation orother documents is made part of this Agreement only to the extent .such items of terms are consistent with this Agreemnlit. No agent or employee of FIRSTABS shall have authority to waive any clause of this Agreement unless approval is obtained from FIRSTABS in writing and signed by an authorized representative of FIRSTABS. 18. MERGER/INTEGRATION: This Agreement, IDCIL1dfnr the attached uhilaft(s), all Pages attached hereto, and any amendments hereto, represent the sole. Agreement hetween the parties, with neither party relying upon any representation of promises not incorporated in writing herein. No modification of this agreement, or waiver hereunder, shall he binding unless the same is in writing and duly executed by the authorized representatives of the parties hereto, 19. ASSIGNMENTIOL-LEGATION: Neither Customer nor FIRSTABS may assign this Agreement or any of its rights hereunder without prior written consent of the other, Such consent shall not be unreasonably withheld. This Agreement shall be binding on the parties hereto, their heits, successors, and assigns, 20. SEVERABILITY., If any section or part of these.lerms and Conditions is or becomes illegal, unenforceable, or invalid, then such part of section shall he. struck frorn these. Terms and conditions and tire remainder of this Agreement shall remain in full force and effect. IN WITNESS THEREOF, the Parties have set their hands and seals on the date below, Agreement Accepted by (Customer Rep): Agreement Offered by (FIRSTABS Rep): Name: Michael J. Pfeifer --. 1------------ -- --------- Name: lvlarf< Morningstar ritle: --Calhourt ---- County Judge Title: Title: Owner, Managing Partner Phone; 3-611-1515-3-.-4600 F,,rnall: mike. feifer @calhouncotx.org i)at,; 8-28-14 FlorannarTerrace, New Port Richey Florida 3465213age 8 [xhibit "A" Systenn hictr_pre ftnC cgyered by [tris ;3yre:ement • Power systems to Include OC rectifier plants, UPS's, generators and Inventors. • fit/AC systrms/alarrri systeill s/sprinldor, halon or associated fire suppiesdon systems. e Malo distribution Eames (structures), and electrical fix lvres. Q All other vendors' tk lecornrnunicitluns equipment located at this facility. • Insido/Outside cable plant facility equipment & associated cabling. fair stAnicrlcan Iiusineess Soltftions Inc, 3S24 1'lm amar'[ e r race, New Port Richry Florida 32652Pagc 9 DIR CONTRACT FOR RICOH COPIER FOR COUNTY JUDGE'S OFFICE/EMERGENCY MANAGEMENT IN THE AMOUNT OF $172.32 PER MONTH AND AUTHORIZE COUNTY JUDGE TO SIGN: Commissioner Galvan made a motion to approve DIR Contract for RICOH Copier for County Judge's Office/Emergency Management in the amount of $172.32 per month and authorize County Judge to sign. Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. Tami Maldonado From: George.Alexander@ricoh-usa.com Sent: Thursday, August 14, 2014 8:31 AM To: Tami Maldonado Subject: RE: Ecopy PDF Pro Attachments:<_1_OA9ED3000A9ECE00004FCllD86257D34>.gif; <_l_ OA9D909COA9D8D3C004FCllD86257D34>.gif; CALHOUN COUNTY JUDGE PO VERBIAGE.pdf Tami, If the previous proposal is the correct one, attached is the verbiage for the purchase order. With the DIR contract, only a PO is required; there is no lease contract. The easiest way to do this is to simply say --"Please see attachment A" on the purchase order. Whomever signs the PO must also sign/date the Attachment A. Please let me know if you have any questions. Thank you, George M. Alexander III Major Account Executive Ricoh USA, Inc. 1501 E. Mockingbird, Suite 278 Victoria, Texas 77904 Phone: 361-550-7497 Fax: 361-994-5222 aeorue.alexander@ricoh-usa.com [03-txhp C.'attwuMUS From: Tami Maldonado<tami.maldonado@calhouncotx.oro> To: "'George.Alexander@ricoh-usa.com"' <Georae.Alexander@ricoh-usa.com> Date: 08/13/2014 01:47 PM Subject: RE: Ecopy PDF Pro George, We have gotten this cleared by the judge to take to Commissioner's Court. Please send the contract to be signed so we can move forward. Thanks, RICOH imagine. change. CALHOUN COUNTY JUDGE Ricoh MPC4503 • 45 pages per minute 220-sheet single -pass automatic document feeder/scanner • Copy/Print/Scan/Fax • Printing from Whones, tablets, Android devices connected to local network o Network printing, Network scanning — scan to folder, email • 4X550-sheet paper capacity Stapler Finisher 2- and 3-hole punch • Surge Protector 60-month FMV Lease — DIR State Contract $172.32 per month — includes 15,000 quarterly black images. Additional black images at .0069 each; color images at .0428. Parts, labor, toner and staples included. Pricing includes delivery, setup and network connectivity. ATTACHMENT A Vendor: Ricoh USA, Inc. 539 North Carancahua, Suite 200 Corpus Christi, Texas 78478 State of Texas DIR Contract — DIR-SDD-1674 Copier Lease Term is 60 months 12 months remaining in fiscal year Requested delivery date —September 1, 2014 Maintenance Information 5,000 monthly Black images included. 0 Color images included. Additional Black images at .0069; Color images at .0428. Quarterly overages Gold entitlements— parts, labor, toner and staples included Payments must be made to: GE: Ricoh USA, Inc. PO Box 650073 Dallas, TX 75265-0073 Equipment is to be leased in accordance with terms and conditions of State of Texas Department of Information Resources contract DIR-SDD-1674 Appendix E Master Lease Agreement. It is acknowledged and agreed that this Purchase Order constitutes a "Schedule" as defined in the Master Lease Agreement. Item 1 Quantity 1 UOM Each Ricoh MPC4503 $137.82 Item 2 Quantity 1 UOM Each Monthly Maintenance -- $34.50 paltd))y SAVNS MAINTENANCE GRANT CONTRACT BETWEEN THE OFFICE OF THE ATTORNEY GENERAL AND CALHOUN COUNTY FOR SERVICES RELATED TO THE VINE PROGRAM AND AUTHORIZE COUNTY JUDGE TO SIGN: Commissioner Lyssy made a motion to approve SAVNS Maintenance Grant Contract between the Office of the Attorney General and Calhoun County for services related to the VINE Program and authorize County Judge to sign. Commissioner Galvan seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. SAVNS MAINTENANCE GRANT CONTRACT BETWEEN THE OFFICE OF THE ATTORNEY GENERAL AND CALHOUN COUNTY OAG Contract No. 1554435 This contract is executed between the Office of the Attorney General (OAG) and Calhoun County (GRANTEE) for certain grant funds. The Office of the Attorney General and Calhoun County may be referred to in this contract individually as "Parry" or collectively as "Parties." SECTION 1. PURPOSE OF THE CONTRACT The purpose of the OAG Statewide Automated Victim Notification Service (SAVNS) grant program is to maintain Texas counties and other entities in a statewide system that will provide relevant offender release information, notification ofrelevant court settings or events, promote public safety and support the fights of victims of crime. To ensure a standard statewide service to all interested entities, including GRANTEE, the OAG make grant funds available for eligible expenses related to services delivered to GRANTEE by the vendor, certified by the OAG, to provide certain SAVNS services to the GRANTEE. The OAG published a Request for Offer (RFO) for Statewide Automated Victim Services May 15, 2013. After an evaluation of offers, the OAG identified and certified a single vendor to provide statewide automated victim notification services. The initial term of the Vendor Certification is from September 1, 2013 to August 31, 2015. The OAG may exercise its option to extend the term for up to two renewal terms, consisting of two years each. The Vendor Certification includes the offer to perform the "Requested Scope of Services — Statement of Work Requirements and Terms and Conditions Applicable to the Vendor Certification" as well as the Pricing Model as provided in the BAFO. The vendor certified to provide the services is Appriss, Inc., ("Certified Vendor"), a Kentucky corporation authorized to do business in Texas.. SECTION 2. TERM OF THE CONTRACT This contract shall begin on September 1, 2014 and shall terminate August 31, 2015, unless it is terminated earlier in accordance with another provision of this contract. SECTION 3. GRANTEE'S CONTRACTUAL SERVICES 3.1. Grantee Services Agreement. GRANTEE will execute a "Services Agreement," a contractual agreement, with the Certified Vendor to provide services consistent with the OAG SAVNS Contract - FY 2015 Page 1 of 18 Vendor Certification documents. The Services Agreement will include terms and conditions that are intended to provide the GRANTEE such rights and remedies as are necessary to ensure the delivery of the services from the Certified Vendor in accordance with the Scope of Services as stated in this contract and the OAG Vendor Certification documents. 3.2 Grantee Maintenance Plan. GRANTEE agrees to establish and follow a "Maintenance Plan." The Maintenance Plan, at a minimum, will be designed to accomplish the following: make available offender information that is timely, accurate and relevant to support the SAVNS services; verify the Certified Vendors performance according to Services Agreement; satisfactorily discharge GRANTEE's obligations as described in the Services Agreement; and identify and dedicate GRANTEE staff, resources and equipment necessary to maintain the SAVNS services in the Services Agreement. 3.3 GRANTEE Service Levels. In addition to other service levels that the GRANTEE may impose, GRANTEE will inspect, monitor and verify the performances required of the Certified Vendor as provided in the Services Agreement as well as this contract. GRANTEE will execute a Services Agreement or a Service Agreement (Renewal Notice) with the Certified Vendor, for the term of this contract, GRANTEE will verify that input data (the jail and court data elements used by the SAVNS system) is entered accurately and in a timely basis. GRANTEE will allow on -site monitoring visits to be conducted by OAG or its authorized representative. 3.4 Cooperation with Statewide Stakeholders. GRANTEE will reasonably cooperate with and participate in Statewide Stakeholders meetings and efforts to monitor and improve the SAVNS services on a statewide basis. GRANTEE may reasonably agree to designate third -parties to assist the OAG, GRANTEE and the other Statewide Stakeholders, in the overall monitoring, inspection and verification of the Certified Vendors performances. 3.5 Scope of Services. For the purpose of this contract, the requirements, duties and obligations contained in Section 3 of this contract are collectively referred to as the "Scope of Services". As a condition of reimbursement, GRANTEE agrees to faithfully, timely and in a good and workman -like manner implement and maintain the services in compliance with the Scope of Services. GRANTEE shall bear full and sole responsibility for the integrity of the fiscal and programmatic management of its SAVNS program. SECTION 4. GRANTEE'S OBLIGATIONS AND REQUIRED REPORTS 4.1 General Matters 4.1.1 Required Reports; Form of Reports; Filings with the OAG. GRANTEE shall forward to the OAG the applicable reports on forms as specified by the OAG. GRANTEE shall ensure that it SAVNS Contract - FY 2015 Page 2 of 18 files each document or form required by the OAG in an accurate and timely manner. Unless filing dates are given herein, all other reports and other documents that GRANTEE is required to forward to the OAG shall be promptly forwarded. From time to time, the OAG may require additional information from GRANTEE. 4.1.2 Cooperation; Additional Information. GRANTEE shall cooperate fully with the OAG. In addition to the information contained in the required reports, other information may be required as requested by the OAG. 4.1.3 Notification of Changes in Organization, Changes in Authorized Official or Grant Contact. GRANTEE shall submit within ten (10) business days notice to the OAG of any change of the following: GRANTEE's name; contact information; key personnel, officer, director or partner; organizational structure; legal standing; or authority to do business in Texas. GRANTEE shall promptly notify the OAG, preferably in advance, of a change in address or main telephone number of GRANTEE. A change in GRANTEE's name requires an amendment to the contract. To change an Authorized Official, GRANTEE must submit a written request on GRANTEE's letterhead, with an original signature of someone with authority. To change Grant Contact, GRANTEE must submit a written request on GRANTEE's letterhead signed by the Authorized Official. 4.1.4 Standards for Financial and Programmatic Management. GRANTEE and its governing body shall bear full and sole responsibility for the integrity of the fiscal and programmatic management of the organization including financial and programmatic policies and procedures. Such fiscal and programmatic management shall include accountability for all funds and materials received from the OAG; compliance with OAG rules, policies and procedures, and applicable federal and state laws and regulations; and correction of fiscal and program deficiencies identified through self -evaluation and/or the OAG's monitoring processes. Ignorance of any contract provisions or other requirements referenced in this contract shall not constitute a defense or basis for waiving or failing to comply with such provisions or requirements. GRANTEE shall develop, implement, and maintain appropriate financial management and control systems, which include budgets that adequately reflect all functions and resources necessary to carry out authorized activities and the adequate determination of costs; accurate and complete payroll, accounting, and financial reporting records; cost source documentation; effective internal and budgetary controls; allocation of costs; and timely and appropriate audits and resolution of any findings and applicable annual financial statements, including statements of financial position, activities, and cash flows, prepared on an accrual basis in accordance with Generally Accepted Accounting Principles (GAAP) or other recognized accounting principle. 4.1.5. Security and Confidentiality of Records. GRANTEE shall establish a method to secure the confidentiality of records required to be kept confidential by applicable federal or state law, rules or regulations. This provision shall not be construed as limiting the OAG's access to such records and other information. SAVNS Contract - FY 2015 Page 3 of 18 4.2 Programmatic Reports 4.2.1 Service Reports. GRANTEE shall submit service delivery reports, programmatic performance reports and other reports, in the appropriate format and on a timely basis, as established by the OAG. GRANTEE will submit other reports as requested by the OAG. 4.2.2 Written Explanation of Variance. GRANTEE is required to provide a written explanation to the OAG for any variances on the quarterly statistical report for any year-to-date performance by GRANTEE that varies from projected performance. In addition to the written explanation, GRANTEE shall promptly answer any questions of the OAG, whether in writing or otherwise, in connection with the quarterly and annual reports presented to the OAG. 4.2.3 Other Program Reports. GRANTEE shall cooperate fully in any social studies, fiscal or programmatic monitoring, auditing, evaluating, and other reviews pertaining to services renderedby GRANTEE which may be conducted by the OAG or its designees. GRANTEE shall submit service delivery reports required by the contract or self -evaluations of performance and other reports requested by the OAG in appropriate format and on a timelybasis and make available at reasonable times and for reasonable periods client records and other programmatic or financial records, books, reports, and supporting documents for reviewing and copying by the OAG or its designees. 4.2.4 "Problem Log." GRANTEE shall establish a "Problem Log" that records all problems noted with the SAVNS system, including, but not limited to, system down time, system outages, and equipment failure. The Problem Log will provide when the problem was identified, to whom the problem was referred, and steps taken to resolve the problem and when the problem was resolved. 4.3 Financial Matters 4.3.1 Annual Budgets. With regard to the use of funds pursuant to this contract, GRANTEE will immediately review the budget for the fiscal year and the allowable expenditures, as shown on Exhibit A. 4.3.2 Requests for Reimbursement. REFER TO SECTION 4.3.5. FOR MORE INFORMATION ON REIMBURSEMENT RIGHTS AND PROCESSES - GRANTEE agrees to allow the OAG to pay the Certified Vendor directly, instead of the GRANTEE, for any reimbursements due the GRANTEE under this contract. OAG grant funds are paid on a cost reimbursement basis. Any payments made by the OAG shall not exceed the actual and allowable allocable costs of GRANTEE to obtain services from the Certified Vendor for services within the "scope of services" of this contract. GRANTEE will submit to the OAG requests for reimbursement for the actual and allowable allocable costs incurred by GRANTEE to obtain services from the Certified Vendor for services within the "scope of services" of this contract. GRANTEE is responsible for submitting its invoices to the OAG in an accurate and timely manner. The requests SAVNS Contract - FY 2015 Page 4 of 18 for reimbursement must be accompanied by supporting documentation as required by die OAG. The OAG may from time to time require different or additional supporting documentation. 4.3.3 Fiscal Year End Required Reports. On or before October 15, 2015, GRANTEE will ubmit fiscal year end required reports. a. Record of Reimbursement. GRANTEE will submit a reconciled record of its expenses for the prior fiscal year. b. Equipment Inventory Report. GRANTEE will submit an Equipment Inventory Report which provides a record of the current inventory of items purchased, disposed of, replaced or transferred for any equipment that was purchased with grant funds. 4.3.4 Annual Independent Financial Audit Report. Unless otherwise noted on Exhibit B (Special Conditions), GRANTEE shall timely submit to the OAG a copy of its annual independent financial audit The timely submission to the OAG is on or before nine (9) months after the end of GRANTEE's accounting year. Unless, otherwise noted on Exhibit B (Special Conditions), GRANTEE will contract with an independent CPA firm to perform an annual financial audit engagement. If applicable, GRANTEE's independent CPA firm will determine the type of annual financial audit, which may include a compliance attestation in accordance with the requirements of OMB Circular A-133 (audits of State, Local Government, and Non -Profit Organizations) and/or Texas Single Audit Circular (Single Audit or non -Single Audit financial audit). If applicable, GRANTEE will provide the OAG with any and all annual independent financial audits or audited financial statements, related management letters, and management responses of GRANTEE. 4.3.5 Assignment Of Rights Of Payment And Reimbursement Details. THE FOLLOWING PROVISIONS SPECIFICALLY APPLY TO THIS CONTRACT: a. GRANTEE agrees to allow the OAG to pay the Certified Vendor directly, instead of the GRANTEE, for any reimbursements due the GRANTEE under this contract. GRANTEE EXPRESSLY ASSIGNS ANY AND ALL RIGHTS OF PAYMENT UNDER THIS CONTRACT TO THE CERTIFIED VENDOR. b. The Certified Vendor will send its "Service Agreement Renewal Notice" (or other similar document) and invoice (either annually or quarterly which detail the amount due for each quarter) to GRANTEE by September 1, 2014. The Certified Vendor will notify the OAG within 20 days of the notices being sent that they were sent. C. GRANTEE shall submit an invoice to the OAG for the prior quarter by the 5th of the next month following the end of each quarter. The quarters for FY2015 end on November 30, February 28, May 31, and August 31. GRANTEE shall include verification with its invoice to the OAG stating that the GRANTEE received the services from the Certified Vendor during the preceding quarter. SAVNS Contract - FY 2015 Page 5 of 18 d. The OAG will forward to the Certified Vendor the payments due to the GRANTEE from the OAG for services provided by the Certified Vendor as required by this contract. e. The OAG will only pay a quarterly reimbursement payment in arrears after verification from the GRANTEE that services from the Certified Vendor were provided. f. The OAG will process and forward payments to the Certified Vendor each quarter during FY2015 for invoices received from the GRANTEE that also include the appropriate verification along with its invoice. The quarterly payment will be made for invoices received by the OAG by the 5th day of the month following the end of the quarter, as defined above. The payment will be generated no later than the 30th day after the 5th day of the month following the end of the quarter, as defined above. If an invoice is submitted after the 5a` day of the month following the end of the quarter, the invoice may not be paid until the next quarter, as defined above. The OAG will follow up at least once with any GRANTEE that has not returned its paperwork by the designated deadline for any quarter. The OAG will contact the GRANTEE by the I Oth day of the next month following the end of each quarter. g. If the GRANTEE does not submit the required invoice and verification prior to the quarterly deadline defined above, the OAG will process payment in accordance with Section 4.3.5 (f). h. If GRANTEE does not submit the required invoice and verification to the OAG within 45 days of the next month following the end of any quarter, the OAG will determine what steps will be taken next, including placing the grant contract on financial hold or terminating the grant contract. If an OAG grant contract is placed on financial hold or terminated, the GRANTEE remains responsible for any contractual obligation it has with Certified Vendor. The OAG will not be responsible for collection efforts on behalf of the Certified Vendor. 4.3.6 Close Out Invoice GRANTEE shall submit a final invoice not later than the earlier of (1) forty-five (45) calendar days after termination of this contract; or (2) forty-five (45) calendar days after the end of each state fiscal year. 4.3.7 Refunds and Deductions. If the OAG determines that an overpayment of grant funds under this contract has occurred, such as payments made inadvertently or payments made but later determined to not be actual and allowable allocable costs, the OAG may seek a refund from GRANTEE and/or the Certified Vendor. The OAG may offset and deduct the amount of the overpayment from any amount due to be paid, but not yet paid by the OAG under this contract. The OAG may choose to require a payment directly from GRANTEE and/or the Certified Vendor rather than offset and deduct a specified amount. GRANTEE and/or the Certified Vendor shall refund any overpayment to the OAG within thirty (30) calendar days of the receipt of the notice of the overpayment from the OAG unless an alternate payment plan is specified by the OAG. SAVNS Contract - FY 2015 Page 6 of 18 4.3.8 Purchase of Equipment; Maintenance and Repair; Title upon Termination. GRANTEE shall not give any security interest, lien or otherwise encumber any item of equipment purchased with contract funds. GRANTEE shall permanently identify all equipment purchased under this contract by appropriate tags or labels affixed to the equipment. GRANTEE shall maintain a current inventory of all equipment, which shall be available to the OAG at all times upon request, however, as between the OAG and Grantee title for equipment will remain with Grantee. GRANTEE willmaintain , repair, and protect all equipment purchased in whole or in part with grant funds under this contract so as to ensure the full availability and usefulness of such equipment. In the event GRANTEE is indemnified, reimbursed, or otherwise compensated for any loss of, destruction of, or damage to the equipment purchased under this contract, it shall use the proceeds to repair or replace said equipment. 4.3.9 Direct Deposit. GRANTEE may make a written request to the OAG to be placed on Direct Deposit status by completing and submitting to the OAG the State Comptroller's Direct Deposit Authorization Form. After the direct deposit request is approved by the OAG and the setup is completed on the Texas Identification Number System by the State Comptroller's Office, payment will be remitted by direct deposit and the OAG will discontinue providing GRANTEE with copies of reimbursement vouchers. SECTION 5. OBLIGATIONS OF OAG 5.1 Monitoring. The OAG is responsible for closely monitoring GRANTEE to ensure the effective and efficient use of grant funds to accomplish the purposes of this contract. 5.2 Maximum Liability of OAG. The maximum liability of the OAG is contained in the attached Exhibit A. Any change to the maximum liability must be supported by a written amendment to this contract. 5.3 Payment of Authorized Costs. In accordance with the terms of this contract, the OAG will pay costs pursuant to this contract. The OAG is not obligated to pay unauthorized costs. 5.4 Contract Not Entitlement or Right. Reimbursement with contract funds is not an entitlement or right. Reimbursement depends, among other things, upon strict compliance with all terms, conditions and provisions of this contract. The OAG and GRANTEE agree that any act, action or representation by either party, their agents or employees that purports to increase the maximum liability of the OAG is void, unless a written amendment to this contract if first executed. GRANTEE agrees that nothing in this contract will be interpreted to create an obligation or liability of the OAG in excess of the funds delineated in this contract. 5.5 Funding Limitation. GRANTEE agrees that funding for this contract is subject to the actual receipt by the OAG of grant funds (state and/or federal) appropriated to the OAG. GRANTEE SAVNS Contract - FY 2015 Page 7 of 18 agrees that the grant funds, if any, received from the OAG are limited by the term of each state biennium and by specific appropriation authority to and the spending authority of the OAG for the purpose of this contract. GRANTEE agrees that notwithstanding any other provision of this contract, if the OAG is not appropriated the funds or if the OAG does not receive the appropriated funds for this grant program, or if the funds appropriated to the OAG for this grant program, are required to be reallocated to fund other state programs or purposes, the OAG is not liable to pay the GRANTEE any remaining balance on this contract. SECTION 6. TERMINATION 6.1 Termination for Convenience. Either Party may, at its sole discretion, terminate this contract, without recourse, liability or penalty, upon thirty (30) calendar days notice to the other ply. 6.2 Termination for Cause. In the event that GRANTEE fails to perform or comply with an obligation of the terms, conditions and provisions of this contract, the OAG may, upon written notice of the breach to GRANTEE, immediately terminate all or any part of this contract. 6.3 Termination Not Exclusive Remedy; Survival of Terms and Conditions. Termination is not an exclusive remedy, but will be in addition to any other rights and remedies provided in equity, by law, or under this contract. Termination of this contract for any reason or expiration of this contract shall not release the Parties from any liability or obligation set forth in this contract that is expressly stated to survive any such termination or by it nature would be intended to be applicable following any such termination. The following terms and conditions, (in addition to any others that could reasonably be interpreted to survive but are not specifically identified), survive the termination or expiration of this contract: Sections 4, 5, 7, 11 and 12. 6.4 Refunds to OAG by GRANTEE. If the GRANTEE terminates for convenience under Section 6.1, or if the OAG terminates under Sections 6.1 or 6.2 before the purpose of this contract is accomplished, then the OAG may require the GRANTEE and/or the Certified Vendor to refund all or some of the grant funds paid under this contract, for the funds representing the number of months of SAVNS services previously invoiced and paid by the OAG under this contract. 6.5 Notices to Certified Vendor. Any termination of this contract will also be forwarded by the terminating party to the Certified Vendor. SECTION 7. AUDIT RIGHTS; RECORDS RETENTION 7.1 Duty to Maintain Records. GRANTEE shall maintain adequate records that enable the SAVNS Contract - FY 2015 Page 8 of 18 OAG to verify all reporting meansures and requests for reimbursements related to this contract. GRANTEE also shall maintain such records as are deemed necessary by the OAG, OAG's auditor, the State Auditor's Office or other auditors of the State of Texas, the federal government, or such other persons or entities designated by the OAG, to ensure proper accounting for all costs and performances related to this contract. 7.2 Records Retention. GRANTEE shall maintain and retain for a period of four (4) years after the submission of the final expenditure report, or until full and final resolution of all audit or litigation matters which arise after the expiration of the four (4) year period after the submission of the final expenditure report, whichever time period is longer, such records as are necessary to fully disclose the extent of services provided under this contract, including but not limited to any daily activity reports and time distribution and attendance records, and other records that may show the basis of the charges made or performances delivered. 7.3 Audit Trails. GRANTEE shall maintain appropriate audit trails to provide accountability for all reporting meansures and requests for reimbursement. Audit trails maintained by GRANTEE will, at a minimum, identify the supporting documentation prepared by GRANTEE to permit an audit of its systems. GRANTEE's automated systems, if any, must provide the means whereby authorized personnel have the ability to audit and to verify contractually required performances and to establish individual accountability for any action that can potentially cause access to, generation of, or modification of confidential information. 7.4 Access and Audit. At the request of the OAG, GRANTEE shall grant access to and make available all paper and electronic records, books, documents, accounting procedures, practices, and any other items relevant to the performance of this contract, compliance with applicable state or federal laws and regulations, and the operation and management of GRANTEE to the OAG or its designees for the purposes of inspecting, auditing, or copying such items. GRANTEE will direct any other entity, person, or contractor receiving funds directly under this contract or through a subcontract under this contract to likewise permit access to, inspection of, and reproduction of all books, records, and other relevant information of the entity, person, or contractor(s) that pertain to this contract. All records, books, documents, accounting procedures, practices, and any other items, in whatever form, relevant to the performance of this contract, shall be subject to examination or audit. Whenever practical as determined at the sole discretion of the OAG, the OAG shall provide GRANTEE with up to five (5) business days advance notice of any such examination or audit. 7.5 State Auditor. In addition to and without limitation on the other audit provisions of this contract, pursuant to Section 2262.003 of the Texas Government Code, the State Auditor's Office may conduct an audit or investigation of GRANTEE or any other entity or person receiving funds from the State directly under this contract or indirectly through a subcontract under this contract. The acceptance of funds by GRANTEE or any other entity or person directly under this contract or indirectly through a subcontract under this contract acts as acceptance of the authority of the State Auditor's Office, under the direction of the Legislative Audit Committee, to conduct an audit or investigation in connection with those funds. Under the direction of the Legislative Audit SAWS Contract - FY 20 B Page 9of18 Committee, GRANTEE or another entity that is the subject of an audit or investigation by the State Auditor's Office must provide the State Auditor's Office with access to any information the State Auditor's Office considers relevant to the investigation or audit. GRANTEE farther agrees to cooperate fully with the State Auditor's Office in the conduct of the audit or investigation, including providing all records requested. GRANTEE shall ensure that this paragraph concerning the authority to audit funds received indirectly by subcontractors through GRANTEE and the requirement to cooperate is included in any subcontract it awards. The State Auditor's Office shall at anytime have access to and the right to examine, audit, excerpt, and transcribe any pertinent books, documents, working papers, and records of GRANTEE related to this contract. 7.6 Location. Any audit of records shall be conducted at GRANTEE's principal place of business and/or the location(s) of GRANTEE's operations during GRANTEE's normal business hours. GRANTEE shall provide to OAG or its designees, on GRANTEE's premises (or if the audit is being performed of a subcontractor, the subcontractor's premises ifnecessary) private space, office furnishings (including lockable cabinets), telephone and facsimile services, utilities and office - related equipment and duplicating services as OAG or its designees may reasonably require to perform the audits described in this contract. SECTION 8. SUBMISSION OF INFORMATION TO THE OAG The OAG will designate methods for submission of information to the OAG by GRANTEE. The OAG generally requires submission of information via email or hard copy format. Some reporting requirements must occur via the intemet and/or a web -based data collection method. 8.1 Programmatic Reports, Notices and Information (excluding Financial Reports). All quarterly statistical reports, annual performance reports, correspondence, and any other reports, notices or information, except financial reports specified below, must be submitted via email to: OAG-Grants@texasattomcygencral.gov If requested or approved by the OAG, other programmatic reports may be submitted to: Program Manager — Grants Administration Division Office of the Attorney General Mail Code 005 Post Office Box 12548 Austin, Texas 78711-2548 8.2 Financial Reports (excluding Programmatic Reports, Notices and Information). All financial status reports, requests for reimbursement, audits, and inventory reports, must be submitted SAVNS Contract - FY 2015 Page 10 of 18 in hard copy format to: Financial Manager — Grants Administration Division Office of the Attorney General Mail Code 005 Post Office Box 12548 Austin, Texas 78711-2548 The Annual Independent Financial Audit and related documents, as well as any other reports, if requested or approved by the OAG, may be submitted to: OAG-Grants@texasattomeygeneral.gov SECTION 9. CORRECTIVE ACTION PLANS AND SANCTIONS The Parties agree to make a good faith effort to identify, communicate and resolve problems found by either the OAG or GRANTEE. 9.1 Corrective Action Plans. If the OAG finds deficiencies in GRANTEE's performance under this contract, the OAG, at its sole discretion, may impose one or more of the following remedies as part of a corrective action plan: increase monitoring visits; require that additional or more detailed financial and/or programmatic reports be submitted; require prior approval for expenditures; require additional technical or management assistance and/or make modifications in business practices; reduce the contract amount; and/or terminate this contract. The foregoing are not exclusive remedies, and the OAG may impose other requirements that the OAG determines will be in the best interest of the State. 9.2 Financial Bold. Failure to comply with submission deadlines for required reports, invoices, or other requested information may result in the OAG, at its sole discretion, placing GRANTEE on immediate financial hold without further notice to GRANTEE and without first requiring a corrective action plan. No reimbursements will be processed until the requested information is submitted. If GRANTEE is placed on financial hold, the OAG, at its sole discretion, may deny reimbursement requests associated with expenses incurred during the time GRANTEE was placed on financial hold. 9.3 Sanctions. In addition to financial hold, the OAG, at its sole discretion, may impose other sanctions without first requiring a corrective action plan. The OAG, at its sole discretion, may impose sanctions, including, but not limited to, withholding or suspending funding, offsetting previous reimbursements, requiring repayment, disallowing claims for reimbursement, reducing funding, terminating this contract and/or any other appropriate sanction. SAVNS Contract - FY 2015 Page 11 of 18 9.4 No Waiver. Notwithstanding the imposition of corrective actions, financial hold and/or sanctions, GRANTEE remains responsible for complying with the contract terms and conditions. Corrective action plans, financial hold and/or sanctions do not excuse or operate as a waiver of prior failure to comply with this contract. SECTION I O. GENERAL TERMS AND CONDITIONS 10.1 Federal and State Laws, Rules and Regulations, Directives, Guidelines, OMBs and Other Relevant Authorities. GRANTEE agrees to comply with all applicable federal and state laws, rules and regulations, directives, guidelines, OMB circulars, or any other authorities relevant to the performance of GRANTEE under this contract. 10.2 Uniform Grant Management Act, UGMS and Applicable Standard Federal and State Certifications and Assurances. GRANTEE agrees to comply with applicable laws, executive orders, regulations and policies as well as Texas Government Code, Chapter 783, and the Uniform Grant Management Standards (UGMS). Further, GRANTEE agrees to comply with the applicable OAG Certifications and Assurances, as contained in the Application Kit, including, but not limited to, the equal employment opportunity program certification, disclosure and certification regarding lobbying, non -procurement debarment certification, drug -free workplace certification, annual single audit certification, compliance with annual independent financial audit filing requirement, compliance with UGMS and the applicable OMB circulars, return of grant funds in the event of loss or misuse, and conflict of interest 10.3 Generally Accepted Accounting Principles or Other Recognized Accounting Principles. GRANTEE shall adhere to Generally Accepted Accounting Principles (GAAP) promulgated by the American Institute of Certified Public Accountants, unless other recognized accounting principles are required by GRANTEE and Grantee shall follow OAG fiscal management policies and procedures in processing and submitting requests for reimbursement and maintaining financial records related to this contract. 10.4 Conflicts of Interest; Disclosure of Conflicts. GRANTEE has not given, or offeredto give, nor does Grantee intend to give at any time hereafter, any economic opportunity, future employment, gift, loan, gratuity, special discount, trip, favor, or service to a public servant or employee of the OAG, at any time during the negotiation of this contract or in connection with this contract, except as allowed under relevant state or federal law. GRANTEE will establish safeguards to prohibit its employees from using their positions for a purpose that constitutes or presents the appearance of personal or organizational conflict of interest or personal gain. GRANTEE will operate with complete independence and objectivity without actual, potential or apparent conflict of interest with respect to its performance under this contract. GRANTEE must disclose, in writing, within fifteen (15) calendar days of discovery, any existing or potential conflicts of interest relative to its performance under this contract. SAVNS Contract - FY 2015 Page 12 of 18 10.5 Compliance with Regulatory and Licensing Bodies. GRANTEE agrees that it has obtained all licenses, certifications, permits and authorizations necessary to perform the responsibilities of this contract and currently is in good standing with all regulatory agencies that regulate any or all aspects of GRANTEE's business or operations. GRANTEE agrees to remain in good standing with the Texas Secretary of State, the Texas Comptroller of Public Accounts and related federal governmental bodies related to GRANTEE's right to conduct it business in Texas. GRANTEE agrees to comply with all applicable licenses, legal certifications, inspections, and any other applicable local ordinance or state or federal laws. SECTION 11. SPECIAI, TERMS AND CONDITIONS 11.1 Independent Contractor Status; Indemnity and Hold Harmless Agreement. GRANTEE expressly agrees that it is an independent contractor and under no circumstances shall any owner, incorporator, officer, director, employee, or volunteer of GRANTEE be considered a state employee, agent, servant, joint venturer, joint enterpriser or partner of the OAG or the State of Texas. GRANTEE agrees to take such steps as may be necessary to ensure that each contractor of GRANTEE will be deemed to be an independent contractor and will not be considered or permitted to be an agent, servant, joint venturer, joint enterpriser or partner of the OAG. All persons furnished, used, retained, or hired by or on behalf of GRANTEE or any of GRANTEE's contractors shall be considered to be solely the employees or agents of GRANTEE or GRANTEE's contractors. GRANTEE or GRANTEE's contractors shall be responsible for ensuring that any and all appropriate payments are made, such as unemployment, workers compensation, social security, any benefit available to a state employee as a state employee, and other payroll taxes for such persons, including any related assessments or contributions required by law. GRANTEE or contractors are responsible for all types of claims whatsoever due to actions or performance under this contract, including, but not limited to, the use of automobiles or other transportation, taken by its owners, incorporators, officers, directors, employees, volunteers or any third parties. To the extent allowed by law, GRANTEE and/or contractors will indemnify and hold harmless the OAG and/or the State of Texas from and against any and all claims arising out of actions or performance of GRANTEE OR GRANTEE's contractors under this contract. To the extent allowed by law, GRANTEE agrees to indemnify and hold harmless the OAG and/or the State of Texas from any and all liability, actions, claims, demands, or suits, and all related costs, attorney fees, and expenses, that arise from or are occasioned by the negligence, misconduct, or wrongful act or omission of GRANTEE, its employees, representatives, agents, or subcontractors in their performance under this contract. 11.2 Publicity. GRANTEE shall not use the OAG's name or refer to the OAG directly or indirectly in any media release, public service announcement or public service disclosure relating to this contract or any acquisition pursuant hereto, including in any promotional or marketing materials, without first obtaining written consent from the OAG. This section is not intended to and does not SAVNS Contract - FY 2015 Page 13 of 18 limit GRANTEE's ability to comply with its obligations and duties under the Texas Open Meetings Act and/or the Texas Public Information Act. 11.3 Intellectual Property. GRANTEE understands and agrees that where funds obtained under this contract may be used to produce original books, manuals, films, or other original material and intellectual property, GRANTEE may copyright such material subject to the royalty -free, non- exclusive, and irrevocable license which is hereby reserved by the OAG and granted by GRANTEE to the OAG or the state (or federal government, if federal funds are expended in this grant) government. The OAG is granted the unrestricted right to use, copy, modify, prepare derivative works, publish and distribute, at no additional cost to the OAG, in any manner the OAG deems appropriate at its sole discretion, any component of such intellectual property made the subject of this contract. 11.4 Program Income. Gross income directly generated from the grant funds through aproject or activity performed under this contract are considered program income. Unless otherwise required under the terms of this contract, any program income shall be used by GRANTEE to further the program objectives of the project or activity funded by this grant, and the program income shall be spent on the same project or activity in which it was generated. GRANTEE shall identify and report this income in accordance with the OAG's reporting instructions. GRANTEE shall expend program income during this contract term; program income not expended in this contract term shall be refunded to the OAG. 11.5 No Supplanting. GRANTEE shall not supplant or otherwise use funds from this contract to replace or substitute existing funding from other sources that also supports the activities that are the subject of this contract. 11.6 No Solicitation or Receipt of Funds on Behalf of OAG. It is expressly agreed that any solicitation for or receipt of funds of any type by GRANTEE is for the sole benefit of GRANTEE and is not a solicitation for or receipt of funds on behalf of the OAG or the Attorney General of the State of Texas. 11.7 No Subcontracting or Assignment Without Prior Written Approval of OAG. OTHER THAN AS SPECIFICALLY ALLOWED IN THIS CONTRACT IN THAT GRANTEE UNDERSTANDS AND AGREES TO ASSIGN ITS RIGHT TO RECEIVE ANY AND ALL REIMBURSEMENT PAYMENTS TO THE CERTIFIED VENDOR, GRANTEE may not subcontract or assign any of its rights or duties under this contract without the prior written approval of the OAG. It is within the OAG's sole discretion to approve any subcontracting or assignment. 11.8 No Grants to Certain Organizations. GRANTEE confirms by executing this contract that it does not make contributions to campaigns for elective office or endorse candidates. SAVNS Contract - FY 2015 Page 14 of 18 11.9 No Waiver of Sovereign Immunity. The Parties agree that no provision of this contract is in any way intended to constitute a waiver by the OAG or the State of Texas of any immunities from suit or from liability that the OAG or the State of Texas may have by operation of law. 11.10 Governing Law; Venue. This contract is made and entered into in the State of Texas. This contract and all disputes arising out of or relating thereto shall be governed by the laws of the State of Texas, without regard to any otherwise applicable conflict of law rules or requirements. Except where state law establishes mandatory venue, GRANTEE agrees that any action, suit, litigation or other proceeding (collectively "litigation") arising out of or in any way relating to this contract shall be commenced exclusively in the Travis County District Court or the United States District Court in the Western District, Austin Division, and to the extent allowed by law, hereby irrevocably and unconditionally consents to the exclusive jurisdiction of those courts for thepurpose of prosecuting and/or defending such litigation. GRANTEE hereby waives and agrees not to assert by way of motion, as a defense, or otherwise, in any suit, action or proceeding, any claim that GRANTEE is not personally subject to the jurisdiction of the above -named courts; the suit, action or proceeding is brought in an inconvenient forum; and/or the venue is improper. 11.11 Special Conditions. Exhibit B, attached here and incorporated herein, and applicable to this contract. If any Special Conditions are imposed by the OAG, those provisions will be reflected on the attached Exhibit B. SECTION 12. CONSTRUCTION OF CONTRACT AND AMENDMENTS 12.1 Construction of Contract. The provisions of Section 1 are intended to be a general introduction to this contract. To the extent the terms and conditions of this contract do not address a particular circumstance or are otherwise unclear or ambiguous, such terms and conditions are to be construed consistent with the general objectives, expectations and purposes of this contract. 12.2 Entire Agreement, including All Exhibits. This contract, including all exhibits, reflects the entire agreement between the Parties with respect to the subject matter therein described, and there are no other representations (verbal or written), directives, guidance, assistance, understandings or agreements between the Parties related to such subject matter. By executing this contract, GRANTEE agrees to strictly comply with the requirements and obligations of this contract, including all exhibits. 12.3 Amendment. This contract shall not be modified or amended except in writing, signed by both parties. Any properly executed amendment of this contract shall be binding upon the Parties and presumed to be supported by adequate consideration. 12.4 Partial Invalidity. If any term or provision of this contract is found to be illegal or unenforceable, such construction shall not affect the legality or validity of any of its other provisions. SAWS Contract - FY 2015 Page 15 of 18 The illegal or invalid provision shall be deemed severable and stricken from the contract as if it had never been incorporated herein, but all other provisions shall continue in full force and effect. 12.5 Non -waiver. The failure of any Party to insist upon strict performance of any of the terms or conditions herein, irrespective of the length of time of such failure, shall not be a waiver of that party's right to demand strict compliance in the future. No consent or waiver, express or implied, to or of any breach or default in the performance of any obligation under this contract shall constitute a consent or waiver to or of any breach or default in the performance of the same or any other obligation of this contract. 12.6 Official Capacity. The Parties stipulate and agree that the signatories hereto are signing, executing and performing this contract only in their official capacity. OFFICE OF THE ATTORNEY GENERAL Printed Name: Office of the Attorney General SAVNS Contract - FY 2015 Page 16 of 18 CALHOUN COUNTY L, (:414 i Printed Name: Michael J. Pfeifer Authorized Official SAVNS MAINTENANCE GRANT CONTRACT BETWEEN THE OFFICE OF THE ATTORNEY GENERAL AND CALHOUN COUNTY EXHIBIT A Population Size: Small OAG Contract No. 1554435 The total liability of the OAG for any type of liability directly or indirectly arising out ofthis contract and in consideration of GRANTEE'S full, satisfactory and timely performance of all its duties, responsibilities, obligations, liability, and for reimbursement by the OAG for expenses, if any, as set forth in this contract or arising out of any performance herein shall not exceed the following: Maximum Total Grant Funds Event Cost for Jail Cost for Courts Number of SHALL NOT Months EXCEED Standard Maintenance $5,273.28 $930.00 12 $6,203.28 Phase AS PROVIDED BY THIS CONTRACT, GRANTEE SPECIFICALLY UNDERSTANDS AND AGREES TO ASSIGN ITS RIGHT TO RECEIVE ANY AND ALL REIMBURSEMENT PAYMENTS UNDER THIS CONTRCT TO THE CERTIFIED VENDOR. The maximum number of months is provided above. The OAG is not obligated to pay for services prior to the commencement or after the termination of this contract. SAVNS Contract - FY 2015 Page 17 of 18 SAVNS MAINTENANCE GRANT CONTRACT BETWEEN THE OFFICE OF THE ATTORNEY GENERAL AND CALHOUN COUNTY OAG Contract No. 1554435 EXHIBIT B SPECIAL CONDITIONS Special Conditions are imposed bythe OAG, at its sole discretion. In addition to the ones identified in this exhibit to this contract, the OAG may, at its sole discretion, impose additional special conditions, with or without notice, without amending this contract. The OAG is placing GRANTEE on immediate financial hold, without further notice, until all Special Conditions, if any, listed in this Exhibit are met. The following Special Conditions apply to this contract: • None SAWS Contract - FY 2015 Page 18 of 18 ACKNOWLEDGE INCREASE OF THE SHERIFF'S FORFEITED PROPERTY FND-BUY MONEY (2860-99-60580-999) IN THE AMOUNT OF $2,000 AND DECREASE THE SHERIFF'S FORFEITED PROPERTY FUND -CAPITAL OUTLAY (2860-999-70750-999) IN THE AMOUNT OF $2,000 TO COVER EXPENSES THROUGH THE END OF THE YEAR. NET EFFECT OF THIS TRANSACTION IS ZERO (0.00): Commissioner Galvan made a motion to acknowledge increase of the Sheriff's forfeited Property Fund - Buy Money (2860-99-60580-999) in the amount of $2,000 and decrease the Sheriff's forfeited Property Fund -Capital Outlay (2860-999-70750-999) in the amount of $2,000 to cover expenses through the end of the year. Net effect of this transaction is zero (0.00). Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. CALHOUN COUNTY, TEXAS COUNTY SHERIFF'S OFFICE 211 SOUTH ANN STREET PORT LAVACA, TEXAS 77979 PHONE NUMBER (361) 553-4646 FAX NUMBER (361) 553-4668 MEMO TO: MIKE PFEIFER, COUNTY JUDGE SUBJECT: SHERIFF FORFEITED PROPERTY FUND DATE: AUGUST 21, 2014 Please place the following item(s) on the Commissioner's Court agenda for the date(s) indicated: Ag AGENDA FOR AUGUST,24� 2014 Consider and take necessary action to authorize increase of the Sheriff Forfeited Property Fund — Buy Money (2860-999-60580-999) in the amount of $2000.00 and decrease the Sheriff Forfeited Property Fund — Capital Outlay (2860-999-70750-999) in the amount of $2000.00 to cover the expenses through the end of the year. Net effect of this transaction is zero.(0.00) Sincerely, George Aleman Calhoun County Sheriff TRADE IN OF JUVENILE PROBATION INVENTORY #972-0063, A 2006 CHEVROLET VAN: Commissioner Galvan made a motion to approve trade in of Juvenile Probation Inventory #972-0062, a 2006 Chevrolet Van. Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. 9 CALHOUN COUNTY JUVENILE PROBATION DEPARTMENT COURTHOUSE ANNEX 201 West Austin Luis Leija Port Lavaca, Texas 77979 Chief Juvenile Probation Officer Telephone (361) 553-4670 To: Mike Pfeifer 08/18/14 Calhoun County Judge From: Luis Leija # Chief Juvenile Probation Officer Re: Commissioner's Court Agenda Item Please place the following item on the Commissioner's Court Agenda -Consider and take necessary action on the trade in of Juvenile Probation Inventory #972-0063, a 2006 Chevrolet van. FILE THE ANNUAL ROAD REPORT IN THE OFFICIAL MINUTES AS REQUIRED BY SECTION 251.005 OF THE TEXAS TRANSPORTATION CODE AND AUTHORIZE COUNTY JUDGE TO SEND LETTER TO 2014-2015 GRAND JURY: Commissioner Galvan made a motion to approve the filing of the Annual Road Report in the Official Minutes as required by section 251.005 of the Texas Transportation Code and authorize County Judge to send letter to 2014-2015 Grand Jury. Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. /4'tAi[ OC Tp'f MICHAEL J. PFEIFER Calhoun County Judge 211 S. Ann Street, Suite 301 - Port Lavaca, Texas 77979 (361) 553-4600 - Fax (361) 553-4444 - Email: mike.pfeiferacalhouncotx.org August 28, 2014 TO: 2014-2015 Grand Jury Re: Annual Road Report as Required by Section 251.005 of the Texas Transportation Code Dear Grand Jury Foreman, Attached please find the Annual Road Report from each Precinct as required by Section 251.005 of the Texas Transportation Code. These reports have been filed in the Officials Records of the August 28, 2014 Commissioners' Court Meeting. Sincerely yours, Michael J. Pfeifer Calhoun County Judge MJP/sr www.calhouncotx.org COUNTY OF CALHOUN PRECINCT NO. ONE ANNUAL ROAD REPORT Condition of each road, culvert, and bridge in the precinct and the primary cause of any road, c&ert te/ or 4ridge degradation: 2. Am unt of pn�y necessary for maintenance of the precinct roads during the next fiscal year: f�� 3. Number of traffic control devices in the precinct defaced or torn down: 1Z 4. Any new road that should be opened in the precinct: D 5. Any bridge culverts or other improvemen ne essaarr�� to place the precinct roads in good condition, and the pro able cost of the improv ent : Yo Submitted by the undersigned on this 23 <j ( of Subscribed and sworn to, before me, the undksig&d authority, this 23 day of JANUARY, 2014 ?S�'•"•"�`»;�, d� SUSAN RILEY i•r' Notary Public, State of Texas '�%:"'`'�"'` My Commission Expires April 18, 2016 SUSAN RILEY My commission expires: 4-18-2016 E COUNTY OF CALHOUN § PRECINCT NO. rwo §§ ANNUAL ROAD REPORT 1. Condition of each road, culvert, and bridge in the precinct and the primary cause of any road, culvert or bridge degradation: 2. year: Amount of in ney necessary of the precinct roads during the next fiscal 3. Number of traffic control devices in the precinct defaced or torn down: tip 4. Any new road that should be opened in the precinct: 5. Any bridges, culverts, or other improvements necessary to place the precinct roads in good condition, and the probable cost of the improvements: Submitted by the undersigned on this 23 day o JANUARY Commissioner, Piecitfet 'rwo Subscribed and sworn to, before me, the undersigned authority, this 23 day of JANUARY, 2014 "°"SUSAN RILEY Notary Public, State of Texas My Commission Expires %;col...... April 18, 2016 Notary Public SUSAN RILEY My commission expires: 4-18-2016 COUNTY OF CALHOUN § PRECINCT NO. THREE § ANNUAL ROAD REPORT 1. Condition of each road, culvert, and bridge in the precinct and the primary cause of any road, culvert or bridge degradation: l 2. Amount money necessary for maintenance of the precinct roads during the next fiscal year: 1917t..83$ 3. Number of traffic control devices in the precinct defaced or torn down: 123 4. Any new road that should be opened in the precinct: _ Noy & . 5. Any bridges, culverts, or other improvements necessary to place the precinct roads in good gonditfon, and the probaj)le cost of the improvements: .46t' rna-% _ e Submitted by the undersigned on this 23 day of�iJANUARY, 2014 Comfnissioner, Precinct THREE Subscribed and sworn to, before me, the undersigned authority, this 23 day of JANUARY, 2013 [R.=W EYe of TexasEx fires SUSAN RILEY My commission expires: 4-18-2016 COUNTY OF CALHOUN PRECINCT NO. FOUR ANNUAL ROAD REPORT Condition of each road, culvert, and bridge in the precinct and the primary cause of any road, culvert or bridge degradation: 7 �?a c /C T'R A-'L fit" C 2. Am t of money necessary for maintenance of the precinct roads during the next fiscal year: —T f_,.-- 3. Number of traffic control devices in the precinct defaced or torn down:��_ 4. Any new road that should be opened in the precinct: 5. Any bridges, culverts, or other improvements necessary to place the precinct roads in � good condition, and the probable cost of the improvements: .LL /✓£[. IRV7 Flap,. o Submitted by the undersigned on this 23 day of TANuARY / Commissioner, Precinct Fouts Subscribed and sworn to, before me, the undersigned authority, this 23 day of JANUARY, 2014 SUSAN RILEY Notary Public, State of Texas !f ` My Commission Expires April IS.2016 paunn a g, Notary Public 'i SUSAN RILEY My commission expires: 4 -18 - 2 116 ORDER PROHIBITING OUTDOOR BURNING WHEREAS, On the 28th day of August, 2014, The Commissioners' Court finds that circumstances present in all or part of the unincorporated areas of the County create a public safety hazard that would be exacerbated by outdoor burning. IT IS HEREBY ORDERED by the Commissioners' Court of Calhoun County that all outdoor burning is prohibited in the unincorporated area of the County for 90 days from the date of adoption of this Order. The County Judge may rescind this Order upon a determination that the circumstances that required the Order no longer exist Household Trash may be burned in a closed or screened container. This Order is adopted pursuant to Local Government Code §352.081, and other applicable statutes. This Order does not prohibit outdoor burning activities related to public health and safety that are authorized by the Texas Commission on Environmental Quality for: (1) firefighter training: (2) public utility, natural gas pipeline or mining operations; (3) planting or harvesting of agricultural crops; or, (4) burns that are conducted by a prescribed burn manager certified under Section 153.048, Natural Resources Code, and meet the standards of Section 153.047, Natural Resources Code. In accordance with Local Government Code §352.081(h), a violation of this Order is a Class C misdemeanor, punishable by a fine not to exceed $500.00. ADOPTED this 28th Day of August, 2014, by a vote of 3 ayes and 0 nays. n 1) Michael J. Pf ' er Calhoun County Ju ge ATTEST: Anita Fricke, County Clerk By:di arleigh Sutton, Deputy Clerk ORDER PROHIBITING OUTDOOR BURNING: Commissioner Galvan made a motion to approve Order Prohibiting Outdoor Burning. Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. ArcIMaViewer Page l3! 1i / \�\ mat( http://sslmaps.tamu.edu/website/kbdi/MapFrame.htm s2Z72Z014 LayerList Page 1 of 1 Map Layers Check/uncheck the box next to a layer name to turn it on and off on the map. county F 1 KBDI Current Day KBDI index Data Sources: NEXRAD, AVHRR, NWS dW 0-200 200 - 300 300 - 400 400 - 500 500 - 600 600 - 700 700 - 800 http://sslmaps.tamu.edu/website/kbdi/toe.htm 8/28/2014 MATTER OF AMENDING THE 2014 CALHOUN COUNTY BUDGETS: OPEN PUBLIC HEARING: 10:17 A.M. Candace Faltesek Villarreal with the Calhoun County Auditor's Office spoke in regards to amending the 2014 Calhoun County Budget amendments. CLOSED PUBLIC HEARING: 10:20 A.M. Susan Rile From: Cindy Mueller <cindy.mueller@calhouncotx.org> Sent: Monday, August 11, 2014 9:38 AM To: 'Susan Riley'; 'Candice Faltesek' Subject: Budget Amendment Hearing Please schedule for 8/28. Cindy Mueller Calhoun County Auditor 202 S. Ann, Suite B Port Lavaca, TX 77979 Phone 361.553.4610 Fax 361.553.4614 NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN that Calhoun County Commissioners' Court will hold a public hearing in the Commissioners' Courtroom, 211 S. Ann Street, in Port Lavaca, Texas, at 10:00 a.m. on August 28, 2014 on the matter of amending the 2014 Calhoun County Budgets. The public shall have the right to be present and participate in such hearing. Michael J. Pfeifer Calhoun County Judge MATTER OF AMENDING THE 2014 CALHOUN COUNTY BUDGETS: A motion to approve matter of amending the 2014 Calhoun County Budgets was made by Commissioner Lyssy and seconded by Commissioner Galvan. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. P. A C3 P A u A A m m !y a Z C 3 m m m � ® a a C 2 N 3 z 0 r'�vr w m u Q § § § § § f� A y m M= i Z `'c = o 3 a= Z �� -1 3 =_ rn in E C ZE 0 m ZE i E I� e 0 n ran rti z P nl n z A T-, IN c z n m m '0= a= z �= n 3= m z= n z= ti �= n M _ "1 :08 o m= me n z= y m= 0 'n = v o n a v, = a r- = 3 = A o z 0 J O J G a 0 v m ma a M 1 m z 4 0 0 °< m m X v m z W m m 09 m z z 'O eo eo PUBLIC HEARING ON PROPOSED TAX RATE WHICH WILL INCREASE TAX REVENUES FROM PROPERTIES ON THE TAX ROLL IN THE PRECEDING TAX YEAR BY 0.2454990/o: OPEN PUBLIC HEARING: 10:20 A.M. Jude Pfeifer stated the tax rate has been the same for the last six or seven years since it was lowered from $0.52 and it'll now be $0.49 again this year total and it will rise just a little over $100,000 more than it did in the previous years. There will be another Public Hearing in the Commissioner's Courtroom on September 11, 2014 at 10:00 A.M. and at that time adopt the budget. CLOSED PUBLIC HEARING: 10:21 A.M. dkBSpiE of Jt:'l. MICHAEL J. PFEIFER Calhoun County Judge 211 S. Ann Street, Suite 301 - Port Lavaca, Texas 77979 (361) 553-4600 - Fax (361) 553-4444 - Email: mike.pfeifer@calhouncotx.org PUBLIC HEARING Discuss proposed tax rate which will increase total tax revenues from properties on the tax roll in the preceding tax year by 0.245499 % percent. ANNOUNCE PUBLIC HEARING ON SEPTEMBER 1 Ith AT 10:00 A.M. www.calhouncotx.org REPORTS OF THE FOLLOWING COUNTY OFFICES: Judge Pfeifer made a motion to accept the revised February 2013, revised April 2013, revised June 2013, revised July 2013, revised August 2013 and revised October 2013 Tax Assessor Collector report, July 2014 Justice of the Peace #5 report, July 2014 County Treasurer report and the July 2014 Extension Service report. Commissioner Galvan seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. ADM 2.6 Reprint - 2.81 D-843 EXTENSION ACTIVITY REPORT TO COUNTY COMMISSIONERS COURT Miles traveled : 485.90 Selected major activities since last report- July 2014 July 7: Tina assisted TEEA Members during their monthly meeting. Dr.Coy came to the TEEA Members meeting to give a presentation about Program Hope. I also attended a follow up meeting in Victoria for the Healthy Aging Conference where we are starting to plan for next year's healthy aging conference. July8: Tina assisted in preparing the Lunch for the Lunch N Learn program where fifteen county employees attended and Sonya Holesovsky gave a presentation about diabetes. July10: Tina attended and judged Record books( reflect the kids past year in 4-H and they have a chance to write a story and show some pictures of their project area from District 11 in Victoria, TX. July16: Tina gave a presentation at the Sea Breeze apartments off Alcoa Dr. where she gave a talk to residence on Financial planning. July 17: Tina along with other agents helped plan the 4-H Beach Bash held at Magnolia Beach. July 21-24: Tina helped with a summer camp that is offered through Calhoun ministry alliance that was at Travis middle where she offered a babysitting class to the kids. The babysitting course offers kids a lesson on babysitting and a safe way to babysit July 24: Tina helped with putting this year's Achievement night to recognize the hard work of all the 4-H Members. July 28-July 31: Tina attended the TEAFCS state Conference in Bryan, TX. Tina received an award for the Lunch N Learn program. Tina Also learned new valuable information to bring back to Calhoun County. Direct Contacts: Phone19 E-mail/Letters:145 Office:10 Site:6 Website/News a er:0 Major events for next month—Auoust 2014 4H Food Challenge Camp a competition for kids that is like iron chef Calhoun County 4-H Fishing Tournament being held in Port O'Connor Travel(Personal Vehicle) In County Mileage: 65 Out of County Mileage:485.90 Victoria AgriLife office(2):7/7,7/10=123.12 Bryan, TX:7/28-7/31:362.78 Tina Trevino f� ^A /-el� Calhoun Name County County Extension Agent -Family and Consumer Science August 2014 Title Date (Month -Year) Texas A&M AgriLife Extension Services - College Station, Texas ADM 2.6 Reprint - 2.81 D-843 EXTENSION ACTIVITY REPORT TO COUNTY COMMISSIONERS COURT Miles traveled: 721.3 Selected major activities since last report June 26-July 14: Out on vacation July 17: 4-H day at Magnolia Beach was hosted by the Extension office. Wind conditions cause the cancellation of the kayaking and bonfire. July 18: Cummins attended the 3-hour training by TPWD for Amphibian Watch. This was ajoint venture with the Matagorda County Nature and Birding Center for teachers and Texas Master Naturalists. One of her goals was to determine if such a program would be suitable to offer in Port Lavaca. The field trip portion could possibly be conducted at Little Chocolate Bayou Park after dark. July 21: Cooking with Seafood featured Jack La Barge and seafood pizza. Using fresh shrimp and can crabmeat, along with pre -made pizza dough, cheese and a variety of sauces, the demonstration gave people another simple way to add seafood to their diets. July 22-27: Cummins spent time with organizers and participants at the Lone Star Shootout in Port O'Connor in preparation for her upcoming project with Agrilife Extension Economist Dr. Dudensing. Over the next 15 months or so, they will be conducting a study to measure the economic impacts of recreational fishing on the Calhoun County economy. The survey received approval by the TAMU Institutional Review Board this month. July 24: A Texas Oyster Restoration: Best Management Practices Workshop was hosted by TPWD in Texas City. Cummins attended to continue learning more about the opportunities available for Calhoun County. July 31: The bi-monthly director's meeting of the San Antonio Bay Foundation was held at Falcon Point. Cummins is serving a second term on this board. Efforts of the Cooperative Weed Management group on the water hyacinth in the county were highlighted, as well as an update on Cedar Bayou and water conditions in San Antonio Bay. July 31: Family Fun Fishing night was held at the city park in Point Comfort. Approximately 30 individuals participated in this annual event. Cummins was assisted by a Texas Master Naturalist and two members of the Marine Advisory Committee. Direct Contacts by: Office:10 E-mail/Letters:1442 Site:120 Newsletters:751 Phone:43 Volunteers:53 Major events for next month — August 2014 August 2: Hardhead Derby August 7: Family Fun Kayaking night, Point Comfort August 8: ASBPA meeting August 18: Cooking with Seafood — Alligator August 28: Green Lake meeting August 29: Service learning project at Little Chocolate Bayou Park August 29-30: 4-H Fishing Tournament Rhonda Cummins Name CEA -CMR Title Calhoun County July 2014 Date (Month -Year) Texas A&M AgriLife Extension • The Texas A&M University System • College Station, Texas LW 0 CD N fD O 3 m _ m 0 3 < O n' d a c r. m 0 3 0 _ s O O O O O 0 0 0 0 0 O A A A A A A A A A A A A �rynmrynryn�tyn�rynmm ! CCC<(�CmCCC E ' 0000- Omlo%Mo F .m.'7yiJ�7.bm �HHHHRH ,ro�Oryygy zHHD O�yHrr <c«ago-tea«x �avaa�0�Qaa aDDD OCDDy yr, OWr)000n> C�f],DC td xzz c7otri D 1000 ro x 0 C �a eo roy c� �x �c 0 a r O� W A p i-, A V Oo Oo O W in N c A iq J J J J J x x tiv 0 ro O 7 H H iaa n ❑ n n o D D < " < 0 < < 3 a < > m n x v ro o 1 � � V, In N 3 m d N r O a w aq ao O � S n m n O o T a 08/11/2014 11:15 361-983-2461 CALHOUN CO PCT 5 PAGE 02 Money D3atP16ubioe Report JODOR NANCY POWELL JPea .IDLY 2D14 Total Receipt Cause/DeRendanh C es\AMeeahs _ - 379198 1408.0307 01.03-2014 J8P 4.00 CCC 40,00 CHS 3.00 BAP 9.00 IF 4.00 125.00 STERLING, PAUL THEODORE JCSF 1.00 JPAY 6.0 IDF 2.00 TPOF 2.00 FINE 59.00 Personal Check 37S199 1405-030e ' 07-03-2024, JSF 4.00 CCC 40.40 ., CN6 3.0D LAP 5100 TF .4,00 197,00 FRITZ, JAMES MCAWWR''' .JCBF I.OD JPAY 6+00 30p 2,00 IMF 2.1.40 FINE 40.00 Cash 37520D 1403-0194 07-03.2014 JSF 1.48 CCC 15.08 ORB 1.12 LAP 1.99 TIME 19.74 49,00 BUNDRICK, VERONICA ANN TF 1.51 JCSF 0.30 JPAY 2.27 IDF 0.76 TPDF 0.76 Cash 1A.DD. 3752D1 140642e4 O040 'MkRTSN', .LAl3R$t' Wi9'AT$R'•... .. .. . Fersonal Cb*Lk 375202 10-04-0140 07-07-201.4 JSF 3.00 TFC 3.00 CCC 40,00 CH8 4.00 . SAP 5.00 247.00 CROS9LAND, JEFFREY CHANCE TF 4,00 DPSC 30.00 JCSF 1.00 JPAY 6.00 IDF 2.00 Company Check MvF 0.10 FINE 61.90 CSRV 57.00 SUBC 30,00 MVBA 575203 07-01-=4:JOF.' 4..00 CCC 40.0.9. CHS 3.00 -SAP 5.00 'TV 4.00 125.00 .14,06-0011 MORAY, .MiP.37ARL WAYNS JCSF .j.'00 JPAY '` b.Do s`t1P 2,00 TPDF 2.v0 'ME ae.vt Personal Check 375204 1406-0208 07-07.2014 JSP 4.00 TFC 3.00 CCC 40.00 CHS 3.00 LAP 5.00 225,00 PETERSON, AARON RO6S TF 4.00 JOSP 1.00 JPAY 6.00 IDF 2.00 MVP 0.10 Credit Card BUBC 30.00 TPDP 2.00 FINE 124.90 37520p 3.406-030 937-09-2014 FINE 10Q.O0 10040 FRITZ, JAMEB' MCARTIDIR Cash 975206 1406-0308 07-10-2014 FINS 100.00 100.00 FRITZ, JAMES MCARTHUR Cash 37B207 1407-0333 '07-15-?A44 SA'RP' 20.00 aO. Oh ORAYSON, CHRSS WYUtEL . ParacnAl Check ' 375208 1407-9340 07-16-2014 JSF 4.00 TFC 3.00 CCC 40.00 CHS 3.00 SAP 5.00 200.00 SALAZAR, GLORIA ANALCO TF 4100 JCSF 1.00 JPAY 6.00 IDF 2.00 MVF 0.10 Personal Check Subc 20.00 TFDP 2.00 FINE 99,90 375209 1403-.019S 01-17-2014 JSP ". 4:00, TFC 3.00 '.CCC .40-,00 CHS 3..00 LAP 5.00 165.00 GRAY, MARK'04" ''TE 4.00 JOSF• I.00 JPAY 6.00 IDF 2.00 'MVF 0.10 Money Order GVEC 30,00 TPDF 2.00 FINE 64-9A 375210 1407-0342 07-17.2014 JSF 4.00 CCC 40.00 CHS 3.00 SAP 5.00 TF 4.00 95.00 SOTO, ALFRED LEE JCSF 1.00 JPAY 6100 IDF 2.00 TPDF 2.00 FINE 31.00 Money Order 376221 1406-:0306 01, 17-2014•jar ". 4..00 TrC '' 9.00 CCC 40...00 , CAS 31401 .SAP 6.00 215.00 PITTMAN, CNAELES AL1:EN 'TF 4.:00 JCBF 1,00 •JPAY 6.00 YDF 2.DD MVP 0,10 Per.60WAl Ohsak ,Subc! 310,00 TPDP 2.00 .•FINE L'14..80 375212 1407.0324 07-17-2014 JSF 4.00 CCC 40.00 CHS 3.00 LAP 5.00 TF 4.00 117.00 MCLARTY, CHARLES ALEXANDER JCBP 2.00 JPAY 6.00 IDF 2.00 TPOF 2.00 WSF 50.00 Personal Cheek 315213 1407-0346, 07-17-2026. .,Tbr 4,110 TFC 1.00 'CCC 40.D0 CHB. 3„00 SAP 5.00 215. 00 WAT.T.S, SHANE pWKN TF" 4.00 JCSP' 1.00 JPAY 6.ID 10F 2.00 Mvv 0.10 Personal Cheek Stl$C O0.00 TPDF 2,00 Fink •114.50 ' 37B214 1407-0312 07-21-2014 JSF 4.00 CCC 40.00 CHS 1.00 SAP 5.00 TF 4.00 200.00 CLIFTON, ALEX AASRIEL JCSF 1.00 OPAY 8.00 IDF 2.00 TPDP 2.00 FINE 133.00 1-2roonAl Check 375215 14.07=0334 'D7-2l-i624 SXRF y0.00 20;00 HADLEY, MICHAEL EU9SNk.� Caph 20.00 375226 1407.0327 07-21-3014 EXRF 20.00 MARSHALL, ALFERD LAMAR III Cash 37S217 24i/5-.0276 4.00 Gcc 40.00 CHS 3.00 P.WAF 5,00 TIME, 25.00 20010.0 DELANEY,,PATRICK a., ,07-2}-2#/i¢„JEP TF 4,D0 JCSF 'I.00 JPAY 640 IDF 21'00 WSF 130,00 Personal Check .. ' ELECTRONIC PM C 375210 1407-0341 07.21.2014 JSF 4.00 ' TFC 3.00 CCC 40.00 CH8 3.00 GAP 5.00 200.00 SANTAMARIA, PAWL TF 4.00 JCSF 1.00 JPAY 6.00 SDF 2.00 MVF 0.10 Company Check BUBC 30.00 TPDF 2.00 FINE 95.90 R47.0'9 175219 1'407-0.3$7 07.21-2014'.SSF 0.00 •TPC 3.00 CCO 40.00 CH8 3100 SAP 8.00 ,YUDD, MICHAEL PAY" ;'T>t',. 4,00 JCSF' 1.00 JPAY 6100 IOF MVF 0,1c Personal, Check SVSC •' '30.D0 TPDF 2.00 FINE 116,90 ' 127.00 319220 1407-0314 07.21-2014 JOP 4.00 CCC 40.00 CHS 3.00 SAF 9.00 TF 4.00 A000E, WILLIAM FREDERICK JVtlF 1.00 JPAY s.a0 TDF 2.00 TFDF 2.00 FINS 60.00 Pervonel Check PANG 1 00-04.2014 08/11/2014 11:15 361-983-2461 CALHOUN CO POT 5 PAGE 03 money Distribution Report JOOGE "May PONTYAL Or#$ JOLY 2014 Tetal Aeoei t Causo Deleddant Codes Amamets •' CHS LAP375221 227 .00 %400. L]07 :' •'' .OR •�21=Q014 ';JW'' 4:Ob TF3,00 C 3A,'D .• C#C'`. 40.00 6.00 IS? 2,00 MVP A.10 M4LLER, BRADY RAOC� JR.. Tr. •. 4..00' JCSF A.00 ;.:.JPAY 2.00 `.'..DFP 126.90 Pers0061 Check 'S➢BC •.3'0.00 .T.P13F CHS 3.00 PNAP 5.00 TF 4.00 785•00 3IS222 1407-6322 07.21-2014 JSF 4.00 CCC 40.00 2.00 TPDP 2.00 PWF 290.00 WILLIAMS, JOHN HENRY JCSF 1.00 JPAY 8100 IDP Money OrderLAP TFC, 3.00 CCC a0.00 CHS 3�N0 S.AO 336. 1-nixi 1407-cal0.7,,2k''d14 0•SF •4:00 J00 1.00 'JPA'w 6,00., IDF '2.00 MOP top 0,10 OANCOCX, JOSLPN'SRUCE::,JR ,TF 4..00 00 2.6' OY 34 . .9R Persons,. CheokBUBC.! 30,00 . .TPDP 25.00 375224 1407.0316 07-21.2014 SXRF 20.00 OPHT 5.00 BAXTER, JONATHAN LEALIE Monty Order '4'. TFC; 3,08 CCC '40•DD -COS '3.00 LAP $.DA 15¢.OD 37522D 1401-03RI D7Y21-2014 JSP .', DO JCSF 1.00 !,PAY '.9'.00 TOP • '2.00 MVP 0.10 COOLEY, JA$EB RYCHARD '.TP BGBC 4•AO ]b...OD'.:. TPA7, '$.'00 . P. '64..eb , Credit Card 75.00 375226 1310.0522 07-21-2014 TIME 25.00 FINS 50,00 NAVARRO, KSILAN JAMBS Credit Card Oa,22-20.1>4 JBP. '4..40 '., CQC 40. 0.0 COS: 3.00'. :3AP. %.00 WRNT 50.00 3 .. 50 375227 14.04.4424 -, THOMP.SON; ROSER'T �dSA81 SZ; ' •.'CP'• 4.D0 O¢SC• 20,00 Am �� :3 .Do JPAY 6.,.00 SOY 2.00 . Jail Credit • TPDP �4.00•. FIN 9 156.00 .a&RV 91.%0 50.00 318,6D 375229 1404-0233 D7-22.201a JSP 4.00 CCC 40.00 CHS 3,0o LAP 5.00 6.00 WANT IDP 1.00 THOMPSON, ROBERT DEAN IT TF 4.00 DPSC 30.00 JCSF 3. JPAY Jail Credit TPDF 2.00 FINE 98.00 CSRV 73 .50 9.00 TF 4,00 1a5. DA 3752;19 1407�.0329 07.2272D1d JSF' 4.00, CCC 'JPAY. 40.00 6.00' Cgs i. 0.0 '2.,00 SAP ,' TPDP• .2.00 FINE 88.00 BARNARo, 3YRYnN,JCs2pH JCSF ';1,0.4 fpP Personal Chock 07-22,2014 JSP 4.00 TFC 3.00 CCC 40,00 CHS 3.00 SAP 5.00 217 .00 37523D 1407-0326 TF 4.00 JCSF 1.00 JPAY 6.00 XDF 2.00 MVP 0.10 SHAVER, LOUTS CARABAJAL SUBC 30.00 TPDF 2.00 FINE 116.90 Personal Check 37$227 1'407-03.52'. 0.7-24•.2elA: $ERF 30.00 lA,OA GRIMES. MAT.THEWALLAN Cash 375232 1407.0351 07-22-2014 JSF 4.00 CCC 40.00 CHS 3.00 LAF 5.00 TF 4.00 237.00 GRIMES, MATTHEW ALLAN JOB 1.00 JPAY 6.00 I➢F 2,00 TPDF 2.00 FINS 70.00 Casty 375233 1407.0313 00-2a-a41•,a•J�$F '4.0➢ CCC 40,00 CHS "XDF 2.v0 SAF •6.00 '2.00 TF p0m 4,00 31. 00 9e .00 m17RPHY, SR'I.T1'ANY. NTCOLN JCSP' • 1,,.Ob JPAY 6,DO E.OA •TPDF. money ordel•. 375234 1406-0283 07-24-2014 JSF 4.00 CCC 40.00 CHS 3.00 SAF 6,00 TF 4.00 165.00 BRITTON, DOUGLAS JAMS$ JCSF l-Oo JPAY 6.00 IDF 2.00 TPDF 2.00 PINE 98.00 Cashier'* Cheek 37$23B 1407.0125 07.24-2044 Jop 4.00 IWO 3., 00 CCC 40.00 COS 3.o0 BAF 5.00 Zoo. 0b ALMUCH, TAMM.Y, 10' •, •T1� A.OU JCSP 2100 JPAY •' 6.00 •1DF 2.00 MVF 0.10 Money Order '.. SUOP 30.00' TOP,• 2.00k FINE 99:id 4.00 127,00 375236 1407-0330 01-24-2014 JSF 4.00 CCC 40,00 CHS 3.00 SAP 5.00 2.00 TF FINE 60.00 CALLIS, SCOTT ALLEN JCSF 1.00 JPAY 6.00 IDF 2.00 TPDF Personal Check . .•07.24.201A JNN•. 4.00 Trc 7.. 0U CCC i 40.OD ,CWS ,3.,OD 1:AF• 0 0.1A '167. D0 37$227 1407-:D365 TV 4•00. JCSP 1, O.D. .*PAY � 6;..00 TOP 2.00 MVP D. LESAK, DARR.YI: KEITH' Peraona2 'Shimok .Sl1AC,' 70100 'TV& . 2.00 FINE.. '46..90 ' 275238 1404-0226 07.24.2014 JSF 2.17 CCC 21.74 CHS 1.63 SAP 2,72 TIME 13.59 60.00 GIPSON. KATHRSRN NICOLE TF 2117 JCSF 0,54 JPAY 3.36 TDF 1.09 TPDF 1.09 Money Order 375229 '1407;Od63 07-24.2014 T80 3,DO COS 3.00 •LAF. 5,00 TF A.00 ACSF 1.D0 10A .00 WMETORT, BOBBY OWE JR. TPbP •.2.00. FINE 02.ob, 'Credit Card 4.00 CCC 40.00 CHS 3.00 SAP 5.00 TF 4.00 225.00 375240 1407-0356 01-28.2014 JSF 1.00 JPAY 6.00 IDF 2.00 TPDP 2.00 FINE 158.00 SLIzoNDO, BRANDON SALDIz" JCSF Cash 37S241 14A3-0248 07-26'201'4 JSP 4.00 •CCC 40.00 ,dHB -3.00 SAP 6;00 TIME, Tim 22.00' 250, PO RbI7RT,afmz, LDLS RSNB:' .. TP, 4,00 JC%P 1, 00 SPAY 6.00 IDF :2., 00 .00 Comm sedmic, ''. •FI1*'•:"Ase,Dtl 40.00 CHS 3.00 .. SAP 9,00 TIME .. 25.00 247,00 375242 1405-0247 07.26.2014 JSP 4,00 CCC JPAY 6,00 IDF 2.00 TPDF 2.00 RODRIOUE2, LVSS RENE TF 4.00 JCSF 1.00 Comm Service FINE 90.00 C5RV CRIB' 57.00 � 3.OA. 1Ay 5.00 TF 4,DU OCSF 3.b0 18%.�0,0 375243 3407-0316' 09-7E'-ao1:Q '4!FC 2.00' '. Bt79C .BALADF2, $ANTIMO JR '� TPCF .2.00 FINS 77.00 30.0.0 Credit 'CB.T.H.• 375244 2310-0625 07-20.2014 JSY 4•uu CAC 40•0o CHs w nn nAR 5.00 2,00 WRNT JPAY %0.00 0.00 377.00 WALKER, DOUOLAS ALBERT JR TIME 25.00 TF 4.00 OPEC 30.00 JCBF sage 2 Oe-04.2014 08/11/2014 11:15 361-983-2461 CALHOUN CO PCT 5 PAGE 04 Honey DieeriDutioo Report JDDOE NANCY 1POMYRAL JP15 JULY 2014 AeCaipt Ca ee/Defendant Coded\Aeeuata _ Total Money Order IOP 2.00 FINE 120.00 CSRV 87.00 27.5245 1310-0,924 07.20-2014 :i78S 'A.:00 TFC 3,00'CCC 40.00, zCRS. 3:0o LAP 5.00 39:6.50 WALKER,, V&"LAS A'LSEAT JR WNNT' fx0,. 00 TIME, '25., 00 TF, ': 4.00 " DP8C 30.0.0 gC87' 1,00 Money Order '.�iPAY� ' . 6 ;AO. FDA' 2.00 14VP, 0.10 ' SDBC 20 -00' FINS 101.90 asim: 91'::s0 375245 1407-0339 07-29-2014 JSF 4.00 CCC 40,00 CHS 3.00 SAF 5.00 TF 4.00 127.Do OVERCABN, AARON LOYD JCSF 1.00 JPAY 6.00 IDP 2,00 TPDP 2.00 FINE 60.00 Company Check LOYD'S PHOTOGRAPH 375241 13-0_1OL44 07+21 mldU 40'r "' 440 QdC, 40.00 CHS A.00 SAF 6.00 WPXF 50.00 110,H0 'CARTER, JONAT,"'••'F(3o "O, • ' 4.00 '' DPOC•� 3.0.,00 '��JCEP ��I �1.00 ,JPAY 6,40 lop 2.00 Jaii Credit PINK SOO.Oo, .CSRV 73,50 375248 1407-0366 07-29-2014 JSP 4.00 TFC 3.00 CCC 40.00 CHS 3.00 LAP 5.00 247.00 JALUFRA, JOHN LYLE IF 4.00 JCSF i•00 JPAY 6.00 IDF 2.OD MVP 0.10 Credit Card SUBC 30,00 TPDF 2.00 FINE 246.90 378249 1403-.0.184, 07-29-2a14 ,00k. '0.42 CCC 4.02 CNB 0.30 LAP 0. 5.0 TIME 5.26 80. 00 BUNDRTCK., vWxzCA ANN 'TF 0..40 ,1700P 0.10 :OKAY 0.60 YDF 0.20 TPDF '0.29 Ca213 RS97B: 37S250 1407.0380 07-29-2014 TFC 3.00 CH$ 3.00 LAP 5.00 TF 4.00 JCBP 1.00 305.00 DURY, JOHN ROBERT TPDP 2.00 FINE 257.00 SUSC 30.00 Credit Card 31525J- 1407-035.0 01-29-0014 Bg4R6 .20; 00 OPMT 146.00 1'65, 00' SN.iNAB, 1dOMBRO: . Credit Card 375252 1407-0391 07-30-2014 JSP 4.OD CCC 40.00 CHS 3.00 PWAP 5.00 TF 4.00 267.00 HUDSON, RANDY NOEL JCSF 1.00 JPAY 6.00 TDP 2.00 TPDF 2.00 PWF 200.00 Company Check - 375253 3407-0290' 07.30 -2014 40P- ' ''4.00 CCC . 40-00 :cm$ .3.9P: PWAP 5•00 TP 4.00 267.00 .NOD900, :e;0lbr YOEI, '•.JCIkF 1.00: .11MY" 6.00 IDF 2,00 ,'TRDF 2:00 pWP .200.00 Company .Chadk 375254 1407.0359 07.30-2014 JSF 4,00 CCC 40.00 CHS 3.00 SAP 5.00 TP 4.00 127.00 KRIST, JEFFREY RSID JCBF 1.00 JPAY 6.00 YDF 2.00 TPDF 2.00 PINE 60.00 Credit Card 375265 1407.0374 0'7-41-,2014 J&P a,b0 CDC 40.00 CBS 3.,001 SAP 5..00 TP 4.100 127,0:0 HOLMNEAUS,BR, .CAL NSNNBDY JCSF '; 00 JPAY 6,00 •' IDF ' 2:.00 TPDF 2,00 PINE 60-00: R6rebnal 'CBaeR 375256 1407.0377 07-31-2014 JSF 4.00 CCC 40.00 CHS 3.00 SAP 5.00 TP 4.00 127.00 VRTADO-HOLZHEAUSSR, MARIA ELT6AB JCSF 1.00 JFAY 5.00 IDF 2,00 TPOF 2.00 FINE 60.00 Personal Chock 375257 34D7-ODe2 07-31-20'LQ FI34E ••, 29..00 .. 2940 SOTO., ALFR64.IVE . Money Onder Paye 3 Da-a4-z014 06/11/2014 11:15 361-983-2461 CALHOUN CO POT 5 money Distribution R&Port JUROR NANCY POYYRAL J144 JULY 2014 PAGE 05 Type Cade Description Count Retained Disbursed Bone-TGtOIN The following totals WWPreeent - Cash and Checks Collected COST CCC cONSOLIDATSD COURT COSTS 37 140.08 1,260.76 1,400.04 COST CHS COURTHOUSE SECURITY 37 106.06 0.00 106.06 90.00 COST DPSC DPS FAILURE TO APPEAR /CMNI FEES 3 29.70 60.20 COST IPF INDIGENT DEFENSE FUND 37 7.00 63.05 70.05 35,02 COST JCSF JUSTICE COURT SECURITY FUND 37 35,02 0.00 37 21.01 189.12 210.13 COST JPAY JUDGE PAY RAISE PEE 125.16 139,07 COST JSF JUROR SERVICE FUND 37 11 13.91 47,39 0.00 47.39 COST LAP SHERIFF'S FEE 1.30 COST MVP MOVING VIOLATION FES 13 0.13 1.17 20.00 COST PWAF TEXAS PARKS 3, WILDLIFE 4 16.00 4.00 a1,54 107.72 COST SAP CPS 22 13 $6.13 350.00 0.00 390.00 COS'i SUBC SUB TITLE C 37 140.08 0.00 140.0E CO2T TF TECHNOLOGY FUND 13 39.00 0.00 39.OD COST TFC TFC 6 $6.79 56.80 113.59 COST TIME TIME PAYMENT FEE 0.00 62.05 $2.05 COST TPDF TRUANCY PREVENTION a DIVERSION FUND 33 COST WWI WARRANT FEE 3 100.DO 0.09 100.00 FEES CSRV COLLECTION SERVICES PER 3 235.6D 0.00 315.50 FOSS DFF DEFERRED FEE 2 211.00 0.00 211.80 FEES EXRF EXPIRATION RENEWAL FEE 6 100,00 0.00 100.00 PINE FINE FINE 31 2,510.90 0.00 2,910,90 FINE PWF PARKS & WILDLIFE FINE 3 104.7D 59.1.30 698.00 FINE WSP WATER SAFETY FINS 2 24.00 136,00 160.00 OPMT OPMT OVERPAYMENT 1 5.00 0.00 5.00 Money Totals 46 4,420.25 2,573.25 6,993.50 The follewiag totals sapreaeot . Tranetera Co1lsated COST CCC CONSOLIDATED COURT COSTS 0 0.00 0.00 0.00 COST CHO COURTHOUSE SECURITY 0 0.00 0.00 0.00 COST ➢PSC CPS FAILURE TO APPEAR /OMNI FEES 0 0.00 0.00 0.00 COST IDF INDIGENT DEFENSE FUND 0 0.00 0.00 0.00 COST JCSF JUSTICE COURT SECURITY POP 0 0.00 0.00 0.00 COST JPAY JUDGE PAY RAISE FEE 0 0.00 0.00 0.00 COST JSF JUROR SERVICE FUND 0 0.00 0.00 0.00 COST LAY SHERIFF'S FEE 0 0.00 0.00 0.00 COST MVP MOVING VIOLATION FEE 0 O.OD 0.00 0100 COST PWAF TEXAS PARKS E WILDLIFE 0 0.00 0.00 0.00 0 0.00 0100 0.00 COST SAY DPS 0 0.00 0.00 0,00 COST SUBC BUS TITLE C 0100 0100 0.00 COST TP TECHNOLOGY FUND 0 0.00 COST TFC TFC 0 0.00 0.00 COST TIME TIME PAYMENT FEE 0 0.00 0.00 D.00 COST TPDP TRUANCY PREVENTION & DIVERSION POND 0 0.00 0100 0.00 COST WRNT WARRANT FEE 0 0.00 0.00 0.00 0.00 FEES OSRV COLLECTION suviCEB FEE 0 0.00 0.00 0 0.90 0.00 0.00 FEES OFF DEFERRED PER 0.00 FEES RXRF EXPIRATION RENEWAL FEE 0 0.00 0.09 0.00 FINE FINE FINE 0 0.00 0.00 0.00 0 0.00 0.00 FINE PWF PARKS & WILDLIFE FINS 0.00 0.00 0.00 FINE WSF WATER SAFETY FINE 0 0.0D OPMT OPMT OVERPAYMB14T 0 0.00 0.00 TFanefor Totals 0 0.00 0.00 0.00 The following tattle tepsesent - Jail Credit and Coomaaity ger ids 5 20.00 180.00 200,00 COST CCC CONSOLIDATED COURT COSTS 15,00 0100 1s .00 COST CHS COURTHOUSE SECURITY 5 3 29.70 60.30 90.00 COST DPSC DPS FAILURE TO APPEAR /OMNI FEES 9.00 1.00 COST IDF INDIGENT DEPENSS FUND 5 5.00 5.00 COST JCSP JUSTICE COURT SECURITY FUND 5 .00 7 0.00 COST JPAY JUDGE PAY RAISE FEE 5 3.00 2.00 .00 18 20.00 0.D0 COST JSF JUROR SERVICE FUND 5 20.00 .00 0.00 10.00 COST LAP SHERIFF'S FEE 2 0 0.00 0.00 0-00 COST MVP MOVING VIOLATION FEE 0 0.00 0.00 0.00 COST PWAF TEXAS PARKS & WILDLIFE Page 00-04.2014 08/11/2014 11:15 361-983-2461 CALHOUN CO PCT 5 Nonay Distribution ReycrC JUDOS NANCy POMYKAL 4PO5 JULY 2014 PAGE 06 Typ Code boscriptiolci CouaC Retailed Disbursed Money•Totels C0811 SAP VV41 R a.n0 1.00 tY.00 -OVV 1JULA NUH TI TL' ('; COST 'rip TECHNOWIRY FUND 5 2:). UO IJ .00 80. 00 COST TFC 'TPC (I 0.0.0 O.OU U.(10 C'I,)ST'T'IMN TTMF PAYMENT FEE 2 2Y.Oil X9.00 S0.00 COST TPDF TKUANCY PREVENTION A UIVERS:ON 'FUND 4 f A0 0.00 tl.06 i:DBT WR N'I' WARRANT FFE ,1 130 .0U 0.!:,I I''�0. 00 t'EER C8RV COLLEC'TIUN $NRVr(F5 PWU 9 1Y9.56 0.0U 295.!W PEGS DPP' UEYKRRF:D FFE 0 O.UU 0.00 (1.00 PEED bXRY KXPTNATTON RENEWAL FEE U il, 0o C•01) f1,0'J FTN E FINK PINii 5 6:2100 0,10 611.JU I,I Ni, pWr PARKS k WILDLI PP: Y't NE ,• ').00 i:. 10 0.00 PINE WRY WATER SAFETY FINE ::.U9 0.00 0.D0 OVMT OPMT JVNRI,AYMNNT ll GAO O.Ou P.VO LV„wC,. T01.tlP The .folluwing totals repre9eAC - Credit Card PAymento !A1141' ('1"!:' CI'/F150LIOATED COVET COSTS C08'I' 1; RS COI&YROUSF ,SECURITY (:OiYT OPSC UPS PAILURE TO APPEAR /OMNI FEES gp.p•1' trill 1NDTIS¢NT DF.FENBE PUNK COST Jar 110811'T/;E (:01Ji17' :I'v',(1!IBITY FUND COKT JPAY J01L k'AY RAASH VRPI C'.)ST 0SF' UPOR SERVICE FUND I:OM)' t,AP SFIERIPF'S PFF C'0,',T MVF MOVINU VIOLATJON YEW CQAT PWAY 1'EXA8 PARKS Ii WSLDDIFE $,IAP WIN COS SUSV: SUR TITLE C COcr T'I' TFCRNOLOCY FUND C08T TFC: 'WC COAT T'IMK i1TMK PAYMENT FIX CVS'I'TPWIT) pANCY PKEVENTTON b UJVERSJON FUND COST WKNT WARRANT YRE FREB f;NRV ('OI,I,FCTIDN SERVICES PEE PEES VPF DEPEAREU PEE P1sE8 11XRF EXPIRATION RFNEWAJ. I•'EE FNL' PINY' PTNF. )°1 NE t'WF PARRS a wIIA )LIVE FLINE P'I NX WSF WATER SAFETY FINE QVIT'OPMT OVCRPAYMENT Credit T6ta)s The 2011.0wimg to6a1b reprefoUt • Combined Honey And Credits CURT CCa cONS0LIDATEV COUPT COSTS CURT CPS COURTH01)8E SECURITY C:OVV DR•5C DPA PhIL11RF. TO APPEAR /VMNI FEES COOT IPF INoTOWT OEVENSF FUND CJJT JCSF JUSTI<'E COURT SUCVRi9'Y FUNU ('OST J'PAY J'JDUE PAY AA1$V FRR C.Y.IST JSV JVROR SERVI(:E FUND COi1, LAF RWERIFF'S FEE Qry.l,rmv MOVING VIOLATIUN FSE CUNT PWAF 'rFXAS PARKS 6 1`11IA1IPE UUtT SAF UPS COST AUN(' NUI) TITLE C' COST 'TF TEC:UNnLOOY FUND CnST TFI: 'I'll(' C:!))iF TIME TIME I'hYMEN'T PEP. COS%, I'Frjr "RkIANCY PRJrV8NTiON a :7r VER$1QN POND 0)H'I' WRNT WARNANT FE$ WrEg r'SRV CV:AXCTTON MERV:CEF )=RE FREE NFP OEF'ERI'(ED PEA FE)SS EXRF BXP)WATION RLNEWAL F'EE I. iNE FINS PINE I INE VWP :ARKS R WIL'JLIFII Pi NPI P1N)q WSP WXN: W SAFETY 71148 p '•, 20q .80 110.70 I, 510. SU 4 56,00 144.!Ili 111E UU S.OU u. u11 OU 4 U. pill 7 7.00 O.UU 7,OU 4 2.40 ?1.Rq R4.00 q I. ill) .t.0o 1C.,"10 ( O.10 11,2'Y II, 0 11 0A0 G.O:I 0.DO W) h.UO oo n.rrl 40.00 7 eA.D!; Ii. 00 2H. UU t.J IR on 1%.SL 11,5Q 2Y.00 U U.VU b,a0 e. t0 0 6.U0 U.4:1 IL nO O (1, 60 U.CO U.IIIi } 110. 01; o, PR 2b. 00 0 PRR.70 002 70 11, 00 1) 00 0.00 •1 U.UO ,00 f,.00 it. tit) 141,11 9 1,yY9 (11 2:J.'3T 1, 5:,4. t10 41, I7f,,. 00 -, S84, 76 1, 760.84 41) 142.06 D.UO 142'.1; 4, 6 ,7.40 121). 60 1110.011 46 8,0u 't5121, 8tl•09 49 41).U2 h 'nr 44 2!,,4: 217.'1'; 264 ,13 (ry 97.30 U.CU R7.il 1F, 0,I6 1.44 i,FO 4 :5.00 4.00 20 OU :8 54U.iiU 0. 011 440. b0 44 IBB.Dil J.00 1$$.08 lit h).00 U.UO 07 0() q ')4.2h 04. it) IBA .159 44 0.00 84. nY A4 '1A ry 0. C4 it,00 2SU.1,0 (It, bi) 00 on SI I . u 0 7 't 20, OP ^.'Ill l:::I Oli 44 4, tlOh .!19 !1.oU 114.7p a91 11, 498.O0 2 24•U;) JAi oo Ib0.o0 2014 Pads 08/11/2014 11:15 361-983-2461 CALHOUN CO PCT 5 PAGE 07 Heavy Distribution Report imam HN1CY POHYrar. "#6 My 2014 Typo Code Description Count Retained Diebureed Yea-Totele OPMT OPMT OVORPAXMBNT 2 150.00 0100 160.00 Report Tatale 60 6,159,46 3,118.62 10,070.00 Aege 4 0$-04-2014 money niatrihutioa Report JOhOE NANCY ➢ONYKAL JPOS JULY 3014 ►iaee Court CO/C& ►see ROade Rs/tltutloA OEher TO tal Baca ➢a mesa a 0.00 0.00 0,00 0.00 0.00 0.00 a0-00-Onnn naah 2 Caaoka colle0ted 0100 o.0c 0.00 6.00 o nn 0.00 0.00 Jail Credits & Comm service 0.00 0.00 0.00 0.00 0.00 0.00 Credit Card* & Tran2fers 0.00 0.00 0.00 0.00 0.00 0.00 Total of all collections 0100 0.00 0.00 09.01-1a81 Cash & Checka Collected 0.00 0.00 0.00 6.00 0.00 0.00 0,00 0.00 0.00 0.00 0,00 Jail Credits a Comm Service 0100 0.00 0100 0.00 0.00 Credit Cards & Transfers 0.00 0100 0.00 0100 0.00 0.00 Total of All C011*ction& 0.00 0,00 0.00 0.00 0,00 0.00 09.01-1993 Cash & Checks COl looted 0.00 0.00 0.00 0100 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 0100 0.00 0.00 0.00 0100 0.00 09-01-1995 Cash & Checks Collected 0100 0.00 0.00 0.00 0100 0.00 0.00 Jail Credits & Comm Service 0.00 0.00 0.00 0.00 0.00 0100 0.00 Credit Cards & Transfers 0.00 0.00 0100 0.00 0.00 0.00 0,00 Total Of all C011eoticns 0100 0.00 0.00 0.00 0.00 0.00 0.00 o9-ci-i997 Cash & Checks Collected 0100 0.00 0.00 0.00 0,00 0.00 0.00 Jail Credits & COMM Service 0100 0100 0.00 0.00 0.00 0100 0.00 Credit Carda 6, Tran*fers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total of all Collection& 0.00 0.00 0.00 0.00 0.00 0.00 0.00 09-of-1999 Cash & Checks Collected 0.00 0,00 0.00 0100 0.00 0,00 0100 Jail Credits & Comm Service 0.00 0100 0.00 0.00 0.00 0.00 0.00 Credit cards & Transfers 0100 0.00 0100 0.00 0.00 0.06 0.00 Total of all Collectlons 0.00 0,00 0.00 0.00 0100 0.00 0.00 09-01-2001 cash & Checks Collected 0.00 0100 0100 0.00 0.00 0.00 0.00 .Tail Credits & Comm S/rvioe 0.00 0.00 0.00 0.00 0.00 0100 0.00 credit Cards & Transfer& 0100 0.00 0100 0.00 0.00 0.00 0.00 Total of all collections 0.00 0.00 0.00 0.00 0.00 0.00 0100 09-01-20o3 cash & Chocks Collected 0.00 0.00 0.00 0.00 0100 0.00 0.00 Sail Credits & Comm Service 0100 0100 0.00 0.00 0.00 0.00 0100 Credit Cards a Transfers 0.00 0.06 0.00 0.00 0100 0.00 0.00 Total of all Collootiona 0.00 0.00 040 0.00 0.00 0.00 0.00 01-01-2004 Cash & Chao" Collected 3,368.90 3,012,30 547.30 0.00 0.00 180.00 7,136,90 Jail Credits & Comm Service 612.00 623.00 298.60 0100 0100 0.00 1,830.50 Credit Cards & Transfers 882,70 506.30 20.00 0.00 0.00 145.00 1,554.00 Total or all Collections 4,863.60 4,201.60 80,00 0.00 0,00 150.00 10,070.00 TOTALS Cash & Checks collected 3,348,90 3,012.30 547.30 0.00 0.00 150.00 7,138.60 ,Tail Credits & Comm Service 612.00 623,00 296.50 0100 0100 0.00 1,530.90 Credit Cards a Transfers 082.10 506.30 20.00 0.00 0100 146,00 1,554.00 Total Of all collections 4,943.60 4,203.60 842.00 0.00 0100 150.00 10,078.00 08-04-2014 ➢aye 7 80 39Vd 9 i0d 00 NnOHIVD T90Z-E86-19E 9T:TT OTOZ/11/80 lbnsy, Distribution Report JVDGR NANCY PONYXA4 JPYS Y 2014 Couat Collseted Retained Diabursad pu vri tliva n caGr uc 'enxar a�u�m 1Y n.pnvK n! Y..e ale State Comptroller Coat and Fees Report saatio. r, Report Ear Offenses Committed 01-01.04 Forward 59 3,100,04 210.08 1,090.76 09-01.01 - 12-31-03 0 0.00 0.00 0.00 88�31.99 - 08-31-01 0 0.00 0.00 0.00 09-01-97 - 08.30-99 0 0.00 0.00 0.00 09-01-91 • 08-31-91 0 0.00 0.00 0.00 nail Bond Fee 0 0.00 0.00 0.00 UNA Testing Fee - Convictions 0 0100 0.00 0.00 DNA Tearing Fee - Comm Supvn 0 0.00 0.00 0.00 DNA Testing Fee - Juvenile 0 0.00 0.00 0100 EMS Trauma Fund (EMS) 0 0.00 0100 0.00 Juvenile Probation Diversion Fees 0 0.00 0.00 0.00 Jury Reimbursement Fee 41 155.01 15.31 139.66 Indigent Defense Fund 41 70.05 7,00 70.25 Moving Violation Fees id 1.90 0116 1.44 State Traffic Fine 0 0.00 0.00 .0.00 Section II, As Applicable Peace OL'Cicer Fees 27 132,72 106.19 26.54 Failure to Appear/Pay Fees 3 90.00 29.70 60.30 Judicial Fund - Const County Court 0 0.00 0.00 0.00 Judioiel Fund - Statutory County Court 0 0.00 0.00• 0.00 Motor Carrier Weight Violations 0 0,00 0100 0,00 Time payment Feee 7 138.59 69.29 69.30 Driving Record Fee 9 0100 0.00 0.00 Judicial Support Fee 41 234.12 23.41 210.72 Truancy Prevention and Diversion Fund 0 0.00 0.00 0.00 Report Sub Todel 235 2,931.00 462.13 2,468.87 state Comptroller Civil Fees Report CF: Birth Cartilioate Peas 0 0.00 0100 0.00 CF, Mstriage 1106nse Fees 0 0.00, 0.00 0100 CF: Declaration of Informal Marriage 0 0.00 0.00 0.00 CF, Nondisclosure Peas 0 0.00 0.00 0100 CF: Juror Donations 0 0.00 0.00 0.00 CF: Justice Court Indig Filing Fens 0 0.00 0.00 0100 Or, star. Prob Court Indig Filing Peas 0 0.00 0.00 0.00 CF: Stat Prob Court Judlc Filing Fees 0 0.00 0.00 0.00 CFI StaL Cnty Court Indig Filing Pees 0 0.00 0.00 0.00 CF: Star. 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 CFr Chat Cnty Court JUdiC Filing Peas 0 0.00 0.00 0100 CF: Dist Court Divorce & Family Law 0 0100 0.00 0.00 CF: Dist Court Other Divorce/Family Law 0 0.00 0.00 0.00 CV, Diet Court Indig Legal Services 0 0.00 0.00 0.00 CF: Judicial Support Fee 0 0,00 0.00 0.00 Report Sub Total 0 0.00 0100 0.00 Total Due For This Period 235 2,931.00 462.13 2,468.87 60 39Vc! 9 10d 00 Nf1OW= 190Z-686-196 91:11 VTOUTT/80 CALHOUN COUNTY, TEXAS COUNTY TREASURER'S REPORT MONTH Or: JULYZ014 BEGINNING -. ENDING FUND FUND BALANCE RECEIPTS DISBURSEMENTS FUND BALANCE OPERATING FUNDS; GENERAL $ 23,825,411.51 $ 2,524,445.93 $ 3,565,683.38 $ 22,784,174.06 AIRPORT MAINTENANCE 24,611.73 253.09 517.56 24,347.26 APPELLATE JUDICIAL SYSTEM 1,086.97 156.58 - 1,24355 COASTAL PROTECTION FUND 39,049.40 4.90 - 39,054.30 COUNTY AND DIST COURT TECH FUND 2,084.62 55.26 - 2,139.88 COUNTY CHILD ABUSE PREVENTION FUND 239.75 3.14 - 242.89 COUNTY CHILD WELFARE BOARD FUND 692.13 112.09 - 804.22 COURTHOUSE SECURITY 226,216.95 1,594.96 - 227,811.91 COURT INITIATED GUARDIANSHIP FUND 2,182.53 140.27 - 2,322.80 DIST CLK RECORD PRESERVATION FUND 7,849.12 243.38 - 8,092.50 CO CLK RECORDS ARCHIVE FUND - 31,758.05 5,528.99 - 37,287.04 DONATIONS 89,802.77 1,548.95 2,052.79 89,298.93 DRUG/DWI COURT PROGRAM FUND -LOCAL 7,917.71 185.22 - 8,102.93 JUVENILE CASE MANAGER FUND 8,766.31 21.03 - 8,78734 FAMILY PROTECTION FUND 6,054.30 45.76 - 6,100.06 JUVENILE DELINQUENCY PREVENTION FUND 8,571.13 - 1.08 - 8,572.21 GRANTS 667,136.73 131,956.81 31,603.22 767,490.32 JUSTICE COURT TECHNOLOGY 59,108.80 1,100.17 346.84 59,862.13 JUSTICE COURT BUILDING SECURITY FUND 16,886.09 7,641.29 14,599.00 9,928.37 LATERAL ROAD PRECINCT #1 - 4,464.88 0.56 - 4,465.44 LATERAL ROAD PRECINCT #2 4,464.88 0.56 - 4,465.44 LATERAL ROAD PRECINCT #3 4,464.88 0.56 - 4,465.44 LATERAL ROAD PRECINCT #4 4,464.88 0.56 - 4,465,44 PRETRIAL SERVICES FUND 63,024.33 7.91 - 63,032.24 LAW LIBRARY 189,665.78 1,014.38 683.76 189,996.40 LAW ENF OFFICERS STD. EDUC. (LEOSE) 19,836.26 2.49 - 19,838.75 POC COMMUNITY CENTER 63,750.72 1,408.01 4,569.15 60,589.58 RECORDS MANAGEMENT -DISTRICT CLERK 3,810.28 143.84 - 3,954.12 RECORDS MANAGEMENT -COUNTY CLERK 118,300.27 46.38 4,203.06 114,143.59 RECORDS MGMT & PRESERVATION 143,481.00 6,340.94 - - 149,821.94 ROAD &BRIDGE GENERAL 1,463,184.93 32,554.80 3,680.00 1,492,059.73 SHERIFF FORFEITED PROPERTY 1,279.38 0.16 - 1,279.54 6MB,E PIER/BOAT RAMP INSUR/MAINT 56,809.78 7.13 - 56,816.91 CAPITAL PROD- CIAP COASTAL IMPROVEMENTS 631,674.17 - - 631,674.17 CAPITAL PROJ-PARKING LOT 90,543.81 - - 80,543.81 CAPITAL PROD-RB INFRASTRUCTURE 72,599.35 - - 72,599.35 CAPITAL PROI-COUNTY ENERGY TRZ#1 400,888.00 - - 400,888.00 CAPITAL PROJ-SWAN POINT PARK 5,096.40 - - 5,096.40 CAPITAL PROD -AIRPORT RUNWAY IMPROV 92,777A3 - - 92,777.13 CAPITAL PROJ-HATERIUS PARKIBOAT RAMP 150,000.00 - - 150,000.00 CAPITAL PROJECT -EMS SUBSTATION 299,440.00 30,759.20 268,680.80 CAPITAL PROJ-EMER COMM SYS 30,848.06 - - 30,848.06 CAPITAL PROJ-HATERIUS PARKIBOAT RAMP 21,064.00 - - 21,064.00 CAP PROJ-PORT ALTO PURL BEACH -STORM REP 6,484.78 - - 6,484.78 CAPITAL IMPROVEMENT PROJECTS 444,758.74 - - 444,758.74 CAPITAL PROJECT - PORT O'CONNOR LIBRARY 1,167.00 - - 1,167.00 CAP PROD- ANNEX II 25,755.89 - - 25,755.89 CPROJ - MMC CLINIC ACQUISITION LOAN 2,000,000.00 - - 2,000,000.00 CPROJ- MMC BUSINESS IMPROVEMENT LOAN 1,500,000.00 - - 1,500,000.00 ARREST FEES 1,473.46 676.99 1,756.65 393.80 BAIL BOND FEES(HB 1940) 2,280.00 1,110.00 3,390.00 - CONSOLIDATED COURT COSTS (NEW) 28,433.05 12,247.64 40,650.69 30.00 DNA TESTING FUND 302.89 15.85 68.74 250.00 DRUG COURT PROGRAM FUND - STATE 472.06 184.20 655.97 0.29 $ 32 962 48Z64 $ 2 730 801.85 $ 3 705 220.01 $ 31 988 069.48 SUBTOTALS Page 1 of 3 COUNTY TREASURER'S REPORT MONTH OF: JULY2014 BEGINNING ENDING FUND FUNDBAL4NCE RECEIPTS: DISBURSEMENTS FUNDBAIANCE OPERATING FUNDS -BALANCE FORWARD $ 32,962,487.64 $ 2,730,801.85 $ 3,705,220.01. $- 31,988,069.48 ELECTION SERVICES CONTRACT - 63,489.71 7.97. - - 63,497.68 ELECTRONIC FILING FEE FUND 1,631.57 979.38 2,610.95 0.00 EMS TRAUMA FUND 776.15 405.08 1,054.66 126.57 FINES AND COURT COSTS HOLDING FUND INDIGENT CIVIL LEGAL SERVICE JUDICIAL FUND (ST. COURT COSTS) JUDICIAL SALARIES FUND JUROR DONATION -TX CRIME VICTIMS FUND JUVENILE PROBATION RESTITUTION LIBRARY GIFT AND MEMORIAL MISCELLANEOUS CLEARING REFUNDABLE DEPOSITS STATE CIVIL FEE FUND CIVIL JUSTICE DATA REPOSITORY FUND JURY REIMBURSEMENT PEE SUBTITLE C FUND SUPP OF CRIM INDIGENT DEFENSE TIME PAYMENTS TRAFFIC LAW FAILURE TO APPEAR UNCLAIMED PROPERTY TRUANCY PREVENTION AND DIVERSION FUND BOOT CAMP/JJAEP JUVENILE PROBATION 7,847.31 520.00 515.61 6,782,89 (44.00) 759.31 51,990.51 1q,497.96 2,000.00 4,416.81 41.69 2,567.99 13,010.57 1,284.66 4,043.64 2,259.33 5,117.36 - 1,941.94 147.43 207 197.86 - 346.00 189.19 3,444.45 6.00 65.00 36.53 94,668.25 - - 2,590.03 17.44 1,138.20 - 5,335.63 571.89 1,847.30 1,389.38 0.64 421.80 - 26 342.13 - 842.00 704.80 10,227.34 - 764.31 - 8,415.97 - 7,606.84 59.13 3,706.19 18,338.43 1,856.55 5,890.94 3,648.71 - 2,338.54 - 39.731.96 7,847.31 24.00 0.00 (100 (38.00) 60.00 52,027.04 96,750.24 2,000.00 (600.00) 0.00 0.00 7.77 0.00 0.00 0.00 5,118.00 -25.20 147.43 193 808.03 $ 33,351,283.94 0.00 $ 2,870,604.14 $ 3,813,017.33 $ 32,408,870.75 0.00 SUBTOTALS TAXES IN ESCROW TOTAL OPERATING FUNDS 33 351283.94 2,870,604.14 $ 3,813,017.33 32 408 870.75 OTHER FUNDS D A FORFEITED PROPERTY FUND SHERIFF NARCOTIC FORFEITURES CONSTRUCTION (JAIL) SERIES 2003 -1 & S CERT. OF OB-CRTHSE REN. I&S FUND SERIES 2004 CERT OF OB-CRTHSE REF SERIES 2010 CERT OF OB-CRTHOUSE I&S SERIES 2012 OCEAN DRIVE IMPROVEMENTS CAL. CO. FEES & FINES 46,872.99 22,607A0 - - 504,571.06 651,361.27 1.00 148 482.68 - - - - 3,486.06 3,993.36 - 125 959.22 - 2,116.50. - - - - - 1 146 277.91 46,872.99 20,490.50 0.00 0.00 508,057.12 655,354.63 1.00 128 163.99 3 OTHERTOTAL MEMORIAL MEDICAL CENTER OPERATING INDIGENT HEALTHCARE REFUND IMPREST ACCOUNT PRIVATE WAIVER CLEARING FUND CLINIC CONSTRUCTION SERIES 2014 TOTAL MEMORIAL MEDICAL CENTER FUNDS 1,986,842.13 3,529.55 5,061.64 367,491.43 1049 999.58 2,216,220.35 72,750.55 - - 5.00 3,097,330.90 72,750.55 - 365,000.00 5.00 $ 1,105,731.58 3,529.55 5,061.64 2,491.43 1,049,999.58 $ 3,412,924.33 $ 2.288 970.90 $ 3,535,081.45 $ 2166 813.78 DRAINAGE DISTRICTS NO.6 NO.8 NO. 10-MAINTENANCE NO. 11-MAINTENANCEIOPERATING NO. 1 I -RESERVE TOTAL DRAINAGE DISTRICT FUNDS 20,373.70 125,139.13 123,127.67 193,377.18 129 909.90 63.37 70.99 4.91 2,306.21 - - - 13,044.60 $ 20,437.07 125,210.12 123,132.58 182,638.79 129 90%90 591927.58 $ 2,445.48 $ 13 044.60 $ 581328.46 CALHOUN COUNTY W CID HI OPERATING ACCOUNT $ 378 379.03 266.54 13,243.58 $ 365 401.99 CALHOUN COUNTY PORT AUTHORYLY MAINTENANCE AND OPERATING $ 223 741.26 $ 3,511.91 $ 10 494.28 $ 216 758.89 CALHOUN COUNTY FROST BANK $ 3 763.87 $ $ 1,473.00 $ 2,290.87 4.610736 .07 2 295194.83 $ 3.573336.91 $ 3 332 593.99 TOTAL MMC, DR. DIST, NAV. DIST, W CID & FROST $ 39,335,916.01 $ 5,299,237.61 $ 7,534,748.65 $ 37,100,404.97 TOTALALLFUNDS Page 2 of 3 M rn O,OWNOO a,ry o �n eoo ,t m,o OR OmnNO O. O, N O NOOON �rnw�o .. o,ornm nmN,00 o vi rn m W V vrowam ,OO OO VIN h OhV1N0� �hm'i O� a Vl n �D N N o b q Q y3 0 0 0 0o ae V h � z F O W 4 - C9 o q1OO h o � �N ,Si,rna.e CQ O0.y bn n o. ,n.a e on i F h a O o � h n O.O N M C PVI .�.bOU ,lt VIb VVI O,r V)nT T W W �: mn VCOI M O w ,n W ("i3O VO O Yt M Vi N � 'd; o(T OO vi M V [O� V ,/i n ,OO N N V O cli q m � ,Wyk o Up6, m y. 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N O O O r r r r r 6% fA V! 6* f9 10 f9 fA fR fA 49 V* IH y H Z I- o Z O J O N 3 w U � K w J J w = U w w K 3 w V ZoZ ¢g m li m O y N d Q y c 0 U m w e Q Q w wm w ? 3 J LL.a y OO ~ ci y xd O *: Lu W dO w Lw LL1yD/�' K K Q E> .0 ill ' Up c) m o `O V _ 0O ulF U z C w d A N Z N 0Z N d€ d= N o x N N L T C Q V v d d N iA `1 W N cZQ9 C N O FQ- N N y 3 U J VS J G M U N m c() T d tO tO N N N y t0 N C (o N N LL W O W c d O I- m d O fa Cdyw ado VLLUcOccy c LL c> Uwz O w O w ~O O LO U O U 1C cdy 0 0 0 d 0 0 (A O ! O O U O O O i Ac m c a a'aao C OmOUo a.LLa- Ea dO¢aaa as ae. LLa Ua a yaA w ty o ctlO t;cc c R d E o LLd o c= N >d d 0 m CL >X m o m w Ot7a oav am m x O w m APPROVAL OF PAYROLL: N/A PRE -APPROVE EXPENDITURES BY INCUMBENT COUNTY OR PRECINCT OFFICER(S) UNDER COUNTY POLICY OF COMPLIANCE WITH LGC 130.908: N/A APPROVAL OF BILLS: Commissioner Lyssy made a motion to pay Memorial Medical Center bills in the amount of $3,487,662.75. Pay Indigent Healthcare Fund Expenses in the amount of $43,247.61, making a grand total of $3,530,910.36 to be paid. Commissioner Galvan seconded that motion. Commissioner Lyssy made a motion to pay 2014 County bills for vendor disbursements $756,707.62. Transfer between funds for Indigent Healthcare in the amount of $43,247.61, making it a grand total for approval of $799,955.23 to be paid. Commissioner Galvan seconded that motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. MEMORIAL MEDICAL CENTER COMMISSIONERS COURT APPROVAL LIST FOR ----- August 28, 2014 PAYABLES AND PAYROLL 7/1/2014 Payroll Liabilities $ 110.82 7/1/2014 Weekly Payables 1.198.00 7/2/2014 Employee Insurance 31,335.53 7/2/2014 Weekly Payables 31,515.03 7/2/2014 Patient Refunds 549.37 7/3/2014 Dep Item Returned 1.216.00 7/3/2014 MMC Payroll - ACH 230,537.88 7/3/2014 MIMIC Payroll by Checks 2,082.29 7/9/2014 Dep Item Returned 125.00 7/8/2014 Payroll Liabilities 85,323.08 7/9/2014 Weekly Payables 353,485.43 7/10/2014 Weekly Payables 15.00 7/15/2014 Weekly Payables 42,190.56 7/16/2014 TCDRS 100,500.13 7/1412014 MIMIC Payroll - ACH 230,249.13 7/14/2014 MIMIC Payroll by Checks 161.58 7/17/2014 MIMIC Payroll by Checks 354.47 7/18/2014 Weekly Payables 45,734.00 7/22/2014 Payroll Liabilities 84,410.68 7/24/2014 Weekly Payables 24,249.94 7/28/2014 Credit Card Payment 1,246.82 7/28/2014 Credit Card Payment 1,035.04 7/28/2014 Weekly Payables 365,146.13 7/29/2014 MIMIC Payroll-ACH 238,393.85 7/29/2014 MIMIC Payroll by checks 1,096.47 7/30/2014 Weekly Payables 1,675.00 7/31/2014 Weekly Payables 50,000.00 7/31/2014 Monthly Electronic Transfers for Payroll Expenses(not inci above) 1,764.34 7/31/2014 Monthly Electronic Transfers for Operating Expenses 2,318.39 Total Payables and Payroll $ 1,928,019.96 INTER -GOVERNMENT TRANSFERS 7/10/2014 Inter -Government Transfers for July/2014 1,056,333.97 7/10/2014 Inter -Government Transfers for July/2014 6,936.43 Total Inter -Government Transfers $ 1,063,270.40 INTRA-ACCOUNT TRANSFERS 7/31/2014 From Operating to Private Waiver Clearing Fund 131,372.39 7/8/2014 From Private Waiver Clearing Fund to Operating 365,000.00 Totallntra-Account Transfers $ 496,372.39 SUBTOTAL MEMORIAL MEDICAL CENTER DISBURSEMENTS $ 3,487,662.76 INDIGENT HEALTHCARE FUND EXPENSES $ 43,247.61 GRAND TOTAL DISBURSEMENTS APPROVED, August 28, 2014 $ 3,530,910.36 MEMORIAL MEDICAL CENTER COMMISSIONERS COURT APPROVAL LIST FOR ---- August 28, 2014 INDIGENT HEALTHCARE FUND: INDIGENT EXPENSES Adu Sports Medicine Clinic Community Pathology Associates Charles Fillingane DO HEB Pharmacy Haresh Kumar MD Mau-Shong Lin MD Memorial Medical Center (Physicians fees $342.33/ out -patient $25,738.09r ER $4,978.28) Port Lavaca Anesthesia Group Port Lavaca Clinic Assoc Port Lavaca Vision Source Radiology Unlimited PA Regional Employee Assistance Regional Medical Lab Victoria Eye Center Victoria Heart & Vascular Center Victoria Kidney & Dialysis Victoria Professional Medical George A. William MD FACOG SUBTOTAL Memorial Medical Center (Indigent Healthcare Payroll and Expenses) 393.02 151.03 131.41 725.72 46.73 71.93 31,058.70 942.29 1,523.06 170.00 272.67 551.96 12.11 68.70 50.21 143.86 214.16 153.64 36,681.20 6,566.41 TOTAL APPROVED, INDIGENT HEALTHCARE FUND EXPENSES 43,247.61 **$ 480.00 in Co -Pays were collected by Memorial Medical Center in July 2014 August 28, 2014 2014 APPROVAL LIST - 2014 BUDGET 42 BALANCE BROUGHT FORWARD FROM APPROVAL LIST REPORT PAGE 41 $ 375,033.13 NATIONWIDE RETIREMENT SOLUTIONS P/R $ 3,200.48 OFFICE OF THE ATTORNEY GENERAL - CHILD SUPPORT P/R $ 1,728.47 TEXAS COUNTY & DISTRICT RETIREMENT SYSTEM P/R $ 130,486.60 WILLIAM E. HEITKAMP, TRUSTEE P/R $ 969.24 AMASON AIR A/P $ 86,000.00 AT&T A/P $ 49.96 BEN E KEITH FOODS A/P $ 3,558.40 CABLE ONE A/P $ 552.12 CARDMEMBER SERVICE - COUNTY A/P $ 11,062.29 CARY'S TIRE & AUTOMOTIVE A/P $ 2,733.58 CENTERPOINT ENERGY A/P $ 1,328.33 CPL RETAIL ENERGY A/P $ 86.85 EXXON/MOBIL A/P $ 93.79 FIRST AMERICAN BUSINESS SOLUTIONS INC. A/P $ 7,000.00 GBRA A/P $ 1,171.20 INTERNAL REVENUE SERVICE A/P $ 88,021.58 MCI MEGA PREFERRED A/P $ 314.15 RESERVE ACCOUNT A/P $ 1,500.00 TEXAS ASSOC. OF COUNTIES RISK MGMT. POOL (WORKERS' COMP) A/P $ 30,810.00 TEXAS ASSOC. OF COUNTIES RISK MGMT. POOL (CLAIMS) A/P $ 1,000.00 TEXAS PARKS & WILDLIFE A/P $ 3,120.00 TUMA, EVELYN MERLENE DBA PCREALMS A/P $ 246.00 VERIZON SOUTHWEST A/P $ 2,964.93 WASTE MANAGEMENT A/P $ 3,676.52 TOTAL VENDOR DISBURSEMENTS: $ 756,707.62 CALHOUN COUNTY INDIGENT HEALTH CARE A/P $ 43,247.61 TOTAL TRANSFERS BETWEEN FUNDS: $ 43,247.61 TOTAL AMOUNT FOR APPROVAL: $ 799,955.23 ACCEPT DONATIONS TO CALHOUN COUNTY: Rhonda Kokena, County Treasurer stated she has a donation to be accepted for the Sheriff's Department Motivation Fund and it's from the Sheriff's Department Magnet Company which has to do with the calendars that go out. The donation is in the amount of $1,025. Commissioner Galvan made a motion to accept donation to Calhoun County. Commissioner Lyssy seconded his motion. Commissioners Galvan, Lyssy, and Judge Pfeifer all voted in favor. MATTER OF TRANSFERRING CERTAIN ITEMS OF COUNTY PROPERTY FROM ONE COUNTY DEPARTMENT TO ANTOHER COUNTY DEPARTMENT: N/A MATTER OF DECLARING CERTAIN ITEMS OF COUNTY PROPERTY AS SURPLUS/SALVAGE: N/A BUDGET ADJUSTMENTS: Commissioner Galvan made a motion to approve budget adjustments. Commissioner Lyssy seconded his motion. 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