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2015-08-27Regular 2015 Term THE STATE OF TEXAS § COUNTY OF CALHOUN § Held August 27, 2015 BE IT REMEMBERED, that on this 27th day of August, A.D., 2015 there was begun and holden in the Commissioners' Courtroom in the County Courthouse in the City of Port Lavaca, said County and State, at 10:00 A.M., a Regular Term of the Commissioners' Court within said County and State, and there were present on this date the following members of the Court, to -wit: Michael J. Pfeifer County Judge Vern Lyssy Commissioner, Precinct #2 Kenneth W. Finster Commissioner, Precinct #4 Anna Goodman County Clerk Josie Sampson Deputy County Clerk The following members of the Court were absent: Roger C. Galvan Commissioner, Precinct #1 Neil Fritsch Commissioner, Precinct #3 Thereupon the following proceedings were had: Commissioner Lyssy gave the Invocation. Commissioner Finster led the Pledge to the US Flag and Commissioner Lyssy led the Pledge to the Texas Flag. APPROVE MINUTES OF JULY 23, 2015: Commissioner Lyssy made a motion to approve the Minutes of the July 23, 2015 meeting. Commissioner Finster seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Regular 2015 Term THE STATE OF TEXAS § COUNTY OF CALHOUN § Held July 23, 2015 BE IT REMEMBERED, that on this 23rd day of July, A.D., 2015 there was begun and holden in the Commissioners' Courtroom in the County Courthouse in the City of Port Lavaca, said County and State, at 10:00 A.M., a Regular Term of the Commissioners' Court within said County and State, and there were present on this date the following members of the Court, to -wit: Michael J. Pfeifer Roger C. Gavvan Vern Lyssy Neil Fritsch Kenneth W. Finster Anna Goodman Josie Sampson County Judge Commissioner, Precinct #1 Commissioner, Precinct #2 Commissioner, Precinct #3 Commissioner, Precinct #4 County Clerk Deputy County Clerk Thereupon the following proceedings were had: Commissioner Gavan gave the Invocation. Commissioner Finster led the Pledge to the US Flag and Commissioner Fritsch led the Pledge to the Texas Flag. TAKE NECESSARY ACTION ON INDEPENDENT AUDIT REPORT FOR THE YEAR ENDED DECEMBER 31, 2014 BY RUTLEDGE CRAIN & COMPANY, PC, CERTIFIED PUBLIC ACCOUNTANTS: Chris Rutledge, outside Auditor of Rutledge Crain & Company, PC presented the Independent Audit Report for the year ended December 31, 2014. Commissioner Finster made a motion to accept the Independent Audit Report for the year ended December 31, 2014 as presented by Rutledge Crain & Company, PC, Certified Public Accountants. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Susan Riley From: Cindy Mueller <cindy.mueller@calhouncotx.org> Sent: Monday, August 10, 2015 9:44 AM To: 'Susan Riley' Cc: 'Christian Rutledge'; Kenny Finster; mike Pfeifer; neil fritsch; roger galvan; vern lyssy Subject: Agenda Item Request Please place the following item on the agenda for August 27, 2015: • CATNA on Independent Audit Report for the year ended December 31, 2014 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, 2014 Prepared by Cindy Mueller, County Auditor This page intentionally left blank. CALHOUN COUNTY, TEXAS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2014 TABLE OF CONTENTS INTRODUCTORY SECTION Pace Exhibit Letterof Transmittal.............................................................................................................. i Directory of Officials and Department Headst....................................................................... ii Organizationalchart........................................................................................................... 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 Statement of 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 Supplementary Information: Combining Balance Sheet - All Nonmajor Governmental Funds ..................................... Combining Statement of Revenues, Expenditures and Changes in Fund Balances -All Nonmajor Governmental Funds ................................................. Special Revenue Funds: Combining Balance Sheet - Nonmajor Special Revenue Funds ................................ Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds ......................................... Budgetary Comparison Schedules: Juvenile Case Manager Fund..................................................................................... FamilyProtection Fund............................................................................................... 50 C-1 51 C-2 52 C-3 62 C-4 72 C-5 73 C-6 CALHOUN COUNTY, TEXAS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2014 TABLE OF CONTENTS Page Exhibit Graffiti Eradication Fund ....................................................... --- ............. ...... -........... 74 C-7 Justice Court Technology............................................................................................ 75 C-8 Justice Court Building Security Fund.......................................................................... 76 C-9 Lateral Road Fund Precinct#1................................................................................... 77 C-10 Lateral Road Fund Precinct#2................................................................................... 78 C-11 Lateral Road Fund Precinct#3................................................................................... 79 C-12 Lateral Road Fund Precinct #4................................................................................... 80 C-13 Pretrial Services Fund................................................................................................. 81 C-14 LawLibrary Fund........................................................................................................ 82 C-15 Port O'Connor Community Center.............................................................................. 83 C-16 Records Mgmt/Preservation District Clerk Fund ......................................................... 84 C-17 County Clerk Records Management Fund.................................................................. 85 C-18 Records Management and Preservation Fund........................................................... 86 C-19 Road and Bridge Fund General.................................................................................. 87 C-20 Sheriff Forfeited Property Fund................................................................................... 88 C-21 6 Mile Pier/Boat Ramp Insur/Maint (Alcoa) Fund ........................................................ 89 C-22 Debt Service Funds: Combining Balance Sheet - Nonmajor Debt Service Funds ....................................... 90 C-23 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Debt Service Funds ................................................ 91 C-24 Budgetary Comparison Schedules: 2003 Jail Debt Service Fund....................................................................................... 92 C-25 2010 Refunding Debt Service..................................................................................... 93 C-26 Debt Service Refunding 2012 Fund............................................................................ 94 C-27 Capital Projects Funds: Combining Balance Sheet - Nonmajor Capital Projects Funds .................................. 96 C-28 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Capital Projects Funds ........................................... 100 C-29 Fiduciary Funds: Agency Funds: Combining Statement of Fiduciary Assets and Liabilities.... .... ........ .............. 104 C-30 Discrete Component Unit Enterprise Fund Statement of Net Position ........................... ............. --...... -- .... .............. ............. 107 C-31 Statement of Revenues, Expenses, and Changes in Fund Net Position ............... 108 C-32 Statement of Cash Flows....................................................................................... 109 C-33 INTRODUCTORY SECTION This page intentionally left blank. CINDY MUELLER COUNTY AUDITOR, CALHOUN COUNTY COUNTY COURTHOUSE ANNEX II — 202 S. ANN, SUITE B PORT LAVACA, TEXAS 77979 (361) 553-4610 July 15, 2015 Honorable Jack Marr Judge, 24 h Judicial District Honorable Stephen Williams Judge, 135 Stephen District Honorable SkVer 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 — Local Government Code, Title 3, Subtitle B, Chapter 84, 1 submit herewith the annual financial report of the government of Calhoun County, Texas for the fiscal year ended December 31, 2014, This report covers only the finances of the government of Calhoun County and does not include financial information or financial statements on various dependent agencies, boards or commissions which may utilize the prefix of "Calhoun County" in their corporate or assumed name. ACCOUNTING SYSTEMS AND REPORTS The accounts and financial records of Calhoun County, Texas, are maintained in conformance with Vernon's Texas Codes Annotated — Local Government Code. This report is prepared in accordance with generally accepted accounting principles promulgated by the Governmental Accounting Standards Board. Additional details about the accounting system are provided in Note 1 of the "Notes to Financial Statements". INDEPENDENT AUDIT The Calhoun County Commissioners Court selected the firm of Rutledge Crain & Company, PC, Certified Public Accountants, to make an independent audit for fiscal year 2014 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, 2014, 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, Cindy Mueller, Counta r District Courts Judge, 24th Judicial District Judge, 135th Judicial District Judge, 267th Judicial District Criminal District Attorney County Court -at -Law Judge County Auditor Elected County Officials County Judge Commissioner, Precinct One Commissioner, Precinct Two Commissioner, Precinct Three Commissioner, Precinct Four Tax Assessor -Collector District Clerk County Clerk County Sheriff County Treasurer CALHOUN COUNTY, TEXAS DIRECTORY OF OFFICIALS AND DEPARTMENT HEADS December 31, 2014 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 Hengist 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 Hargrove 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, 2014 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 (Temporary Appointee) 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 Kevin C. Koliba 548 Clark Lane Port Lavaca, Texas LaDonna Thigpen Calhoun County Courthouse Port Lavaca, Texas W. Everett Wood Calhoun County Courthouse Port Lavaca, Texas Manuel Pena Calhoun County Courthouse Annex Part Lavaca, Texas Luis Leija Calhoun County Courthouse Annex Port Lavaca, Texas Billie R. Langford Calhoun County Courthouse Annex Port Lavaca, Texas Jason Anglin 815 N. Virginia Port Lavaca, Texas CALHOUN COUNTY, TEXAS DIRECTORY OF OFFICIALS AND DEPARTMENT HEADS December 31, 2014 County Agricultural Agent Vacant P.O. Box 86 Port Lavaca, Texas County CEAFCS Agent Tina A. Trevino P.O. Box 86 Port Lavaca, Texas County Marine Agent Rhonda D. Cummins P.O. Box 86 Port Lavaca, Texas County 4H/Youth Agent Katelynn N. Curry P.O. Box 86 Port Lavaca, Texas County Librarian Noemi Cruz 200 W. Mahan Port Lavaca, Texas County Librarian, Seadrift Roberta A. Bess Seadrift Library Seadrift, Texas County Librarian, Point Comfort Anna G. Bradley Point Comfort Library Point Comfort, Texas County Librarian, Port O'Connor Shirley H. Gordon Port O'Connor Library Port O'Connor, Texas County Health Officer Bain C. Cate, M.D. 117 West Ash Port Lavaca, Texas County Waste Management Supervisor Patricia Kalisek Rosenbaum Road Port Lavaca, Texas County Election Administrator Dora E. Garcia Calhoun County Courthouse Port Lavaca, Texas County Nuisance Ordinance enforcement Officer Bruce A. Blevins Calhoun County Courthouse Port Lavaca, Texas Emergency Medical Services Director Henry J. Barber 705 CR101 Port Lavaca, Texas 1v CALHOUN COUNTY ORGANIZATION CHART December 31. 2014 COUNTY VOTERS County Court -At -Law Judge District Judges County Commissioners (4) and County Judge County Clerk County Auditor County Hospital Board County Librarian District Clerk Building Supervisor Emergency Management Director Tax Assessor Collector Veterans Service Officer Building Inspector County Treasurer 1 Juvenile ; Hoard Sanitary Landfill Manager Law Library •--- Calhoun Criminal District Attorney County Bar Association County Sheriff Texas public Health Personnel 5ctension Service ••••••••z State Constables (6) Health Department Justices of Peace (6) Information Technology Coordinator Nuisance Ordinance Enforcement Officer Human Relations Officer Emergency Medical Services Director V This page intentionally left blank. A FINANCIAL SECTION vii This page intentionally left blank. RUTLEDGE CRAIN & 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, 2014, 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. 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, 2014, 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 financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Metro (817) 265-9989 American Institute of Certified Public Accountants Fax (817) 861-9623 Texas society of Certified Public Accountants 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. July 15, 2015 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, 2014. We encourage readers to consider the information presented here in conjunction with the County's financial statements, which follow this section. FINANCIAL HIGHLIGHTS The assets of the County exceeded its liabilities at the close of the fiscal year ended December 31, 2014, by $60,259,568 (net position). Of this amount, $29,508,310 (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 $21,721,661 or 105% of total General Fund expenditures and transfers out. The County's governmental funds reported combined ending fund balances of $28,737,210 an increase of $3,299,606 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 Managements Discussion and Analysis December 31, 2014 (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 59 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 58 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 107-109. 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 2014, the County's net position (assets and deferred outflows exceeding liabilities and deferred resources inflows) totaled $60,259,568. 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, $29,354,062 or 49%, 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, $1,397,196 or 2%, represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $29,508,310 or 49%, may be used to meet the government's ongoing obligations to citizens and creditors. CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2014 (Unaudited) Table 1 Condensed Statement of Net Position 2014 2013 Chance Current and other assets $ 50,786,537 $ 48,189,676 $ 2,596,861 Capital assets (net of accumulated depreciation) 38,887,459 39,333,645 (446,186) Total assets 89,673,996 87,523,321 2,150,675 Deferred outflows of resources 419,763 462,263 (42,500) Current and other liabilities 3,286,997 3,958,662 (671,665) Long-term liabilities 9,683,632 10,645,468 (961,836) Total liabilities 12,970,629 14,604,130 (1,633,501) Deferred inflows of resources 16,863,562 16,720,235 143,327 Net position Invested in capital assets, net of related debt 29,354,062 29,287,186 66,876 Restricted 1,397,196 1,141,134 256,062 Unrestricted debt 29,508,310 26,232,899 3,275,411 Total net position $ 60,269,568 $ 56,661,219 $ 3,598,349 7 CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December 31, 2014 (Unaudited) Changes in Net position. The net position of the County increased by $3,598,349 for the fiscal year ended December 31, 2014. Table 2 provides an analysis of revenues and expenditures comprising the increase. Table 2 Changes in Net Position 2014 2013 Change Revenues: Net Program Revenues: Charges for services $ 3,035,593 $ 2,795,718 $ 239,875 Operating grants and contributions 574,722 490,227 84,495 Capital grants and contributions 2,453,662 2,462,879 (9,217) General Revenues: Property taxes 17,223,131 16,993,433 229,698 Sales taxes 2,189,966 1,885,967 303,999 Other taxes 25,416 18,041 7,375 Unrestricted investments earnings 62,924 65,945 (3,021) Miscellaneous 180,423 253,650 (73,227) Total revenues 26,745,837 24,965,860 779,977 Expenses: General administration 1,838,070 1,832,202 5,868 Judicial 1,527,624 1,447,753 79,871 Legal 765,218 733,688 31,630 Financial administration 1,182,289 1,077,665 104,624 Public facilities 1,068,893 1,093,671 (24,778) Public safety 6,129,476 5,544,172 586,304 Roads and bridges 4,571,268 4,430,001 141,267 Health and welfare 3,519,061 3,017,500 501,561 Community development 155,256 168,560 (13,304) Culture and recreation 859,632 801,846 57,786 Social services 38,444 37,346 1,098 Conservation 11,554 16,742 (5,188) Sanitation services 162,834 160,803 2,031 Nondepartmental - 253.789 (253,789) Interest and fiscal charges 317,869 326,943 (9,074) Total expenses 22,147,488 20,942,681 1,204,807 Change in net position 3,598,349 4,023,179 $ (424,830) Net position - beginning 56,661,219 52,638,040 Net position - ending $ 60,259,568 $ 56,661,219 CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December31, 2014 (Unaudited) Program Expenses and Revenues Is Expenses ■Revenues $6,000,000 — $5,000,000 $4,000,000 $3,000,000 $2.000,000 $1,000,000 my c Q o em o m <a m 0�c ava?�c 'm�m��ao' m��m�m em�`o m�\o me �m�0 m�am �a u`amC�°�mo o��Uyo�a�ti�am ��c mye �5mc`zm Come \cm� QJm Qo aya m oc` aca 6°G` Gm � -a,, oramQ F boa �ma �6`\�cm 5mo �a cP 4oJ The cost of the county's programs exceeded program revenues of $6,063,977 by $16,083,511 as illustrated above. Program revenues amounted to 27% of program costs. CALHOUN COUNTY, TEXAS Managements Discussion and Analysis December 3f, 2014 (Unaudited) Revenues by Source Unrestricted Miscellaneous Charges for investments 1% Othertaxes earnings services 13% 0% 1% Operating Sales taxes grants and 10% contributions 4% ill I y r 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, unassigned 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 $28,737,210 an increase of $3,299,606 from 2013. 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 $21,721,561. The fund balance increased by $2,987,502 during the current fiscal year. Revenues increased 140/ from the prior year and exceeded expenditures by $2,839,596. 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 $3,520,633 positive variance between the final amended budget and actual expenditures, comprised primarily of the following: • $545,538 decrease from budgeted General Administration expenditures related to personnel vacancies and services. $81,227 decrease from budgeted Judicial expenditures related to personnel vacancies and services. • $160,402 decrease from Public Facilities expenditures related to personnel vacancies and services. • $$59.211 decrease from budgeted Public Safety expenditures related to personnel vacancies. • $130,051 decrease from Roads and Bridges expenditures related to supplies. • $2,071,784 decrease from budgeted Health and Welfare expenditures related to personnel vacancies and services, The key factors in the $1,766,969 positive budget variance In total revenues were increases in property and sales taxes and charges for services, The positive budget variances resulted in $5,287,502 excess of revenues over expenditures. 10 CALHOUN COUNTY, TEXAS Management's Discussion and Analysis December31, 2014 (Unaudited) Capital Assets and Debt Administration Capital Assets. The County's investment In capital assets for its governmental activities as of December 31, 2014, amounts to $38,887,459 (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 Capital assets, not being depreciated: Land Construction in progress Capital assets, being depreciated Buildings Improvements other than buildings Furniture, fixtures and equipment Infrastructure Balance Balance 12/31/14 12/31/13 $ 2,223,166 $ 2,223,168 4,993,774 5,585,560 16,076,519 16,065,177 4,776,850 4,989,125 5,001,527 4,640,780 5,815,623 5,829,835 $ 38,887,459 $ 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: General obligation bonds Bond premium/discount Capital lease obligation Compensated absences payable 12/31/14 12/31/13 $ 9,030,000 $ 9,910,000 458,460 483,317 44,936 115,405 150,236 136,746 $ 9,683,632 $ 10,645,468 $9,030,000 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. CALHOUN COUNTY, TEXAS Managements Discussion and Analysis December3i,2014 (Unaudited) TABLE 5 BONDS OUTSTANDING $10,000,000 $9.000,000 $8,000,000 +—mmTOTa.eoN0S ourSrnNo1NG t' ten- SERIES 2010-REMNDIW ? $7,000,000 -•---SERIES2012.RE NDIW Z0 Q W000,000 $5.000,000 ' O �. $4,000,000 t- W $3,000,000 In $2,000,000 $1,000,000 $0 2018 2014 2016 2020 2022 2 24 YEAR ENDING ECONOMIC FACTORS AND NEXT YEAR's BUDGETS AND RATES Appraised value used for the 2015 budget increased 20/. from 2014. The Commissioners Court maintained the same total tax rate of $0.4900, resulting in a .02% increase In the General Fund tax rate, Projected use of fund balance is $2,636,000 while maintaining an estimated fund balance of 59% of expenditures at the end of the fiscal year. Appraised values are expected to decrease slightly for the year 2016. REOUESTs 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, 2014 Primary Government Governmental Component Activities Unit ASSETS Cash and cash equivalents $ 28,965,505 4,276,602 Investments — 500,000 Receivables (not of allowances for uncollectibles) 9,010,869 2,459,647 Intergovernmental receivable - 655,689 -- Inventories 355,772 -- Prepaid items and other current assets 137,544 3,505,933 Loan to component unit 600,000 -- Restricted assets: Cash and cash equivalents 11,161,158 -- Capital assets (net, where applicable, of accumulated depreciation) Land 2,223,166 320,593 Construction in progress 4,993,774 353,068 Buildings 16,076,519 1,539,758 Improvements other than buildings 4,776,850 -- Furniture, fixtures and equipment 5,001,527 2,201,239 Infrastructure 5,815,623 -- Total Assets 89,673,996 15,155,840 DEFERRED OUTFLOWS OF RESOURCES Deferred amount from refunded bonds 419,763 -- Total Deferred Outflows of Resources 419,763 -- LIABILITIES Accounts payable 687,168 696,897 Accrued and other liabilities 685,297 2,906,410 Due to primary government -- 600,000 Due to othergovemments 1,274,216 -- Due to others 740,316 -- Noncurrent liabilities: Due in one year 1,126,517 252,554 Due in more than one year 8,557,115 372,558 Total Liabilities 12,970,629 4,728,419 DEFERRED INFLOWS OF RESOURCES Unearned revenue 16,863,662 -- Total Deferred Inflows of Resources 16,863,562 -- NET POSITION: Net Investment in Capital Assets 29,354,062 3,789,546 Restricted For: Debt Service 170,358 -- Capital Projects 1,226,838 -- Unrestricted 29,508,310 6,637,875 Total Net Position $ 60,259,568 10,427,421 The accompanying notes are an integral part of this statement. 15 CALHOUN COUNTY, TEXAS STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2014 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 Interest and fiscal charges Total governmental activities Total Primary Government COMPONENT UNIT: Memorial Medical Center Program Revenues Operating Capital Charges for Grants and Grants and Expenses Services Contributions Contributions $ 1,838,070 $ 411.054 $ 3,452 $ 2,000,000 1,527,624 416,833 132,337 -- 765,218 22,679 -- -- 1,182,289 546,424 -- -- 1,068,893 9,384 9,939 14,907 6,129,476 169,887 281,529 -- 4,571,268 546,971 2,000 245,350 3,519,061 835,633 89,531 - 155,256 -- -- - 859,632 50,242 27,509 167,430 38,444 1,740 1,232 -- 11,554 -- 27,193 35,975 162,834 24,746 -- -- 317,869 -- -- - 22,147,488 3,035,593 574,722 2,453,662 $ 22,147,488 $ 3,035,593 $ 574,722 $i 2,453,662 $ 23,737,375 $ 22,740,815 $ 2,380,910 $ 321,870 General Revenues: Ad valorem taxes Sales taxes Other taxes Unrestricted Investment Earnings Miscellaneous Total General Revenues Change in Net Position Net Position - Beginning Net Position - Ending The accompanying notes are an integral part of this statement. W EXHIBIT A-2 Net (Expense) Revenue and Chanqes in Net Position Governmental Component Activities Unit 576,436 (978,454) (742,639) (635,865) (1,034,663) (5,678,060) (3,776,947) (2,593,897) (155,256) (624,461) (35,472) 51,614 (138,088) (317,869) (16,083,611) (16,083,511) $ 1,706,220 17,223,131 - -- 2,189,966 -- 25,416 -- 62,924 9,074 180,423 -- 19,681,860 9,074 3,698,349 1,715,294 56,661,219 8,712,127 $ 60,259,568 $ 10,427,421 17 EXHIBIT A-3 CALHOUN COUNTY, TEXAS BALANCE SHEET - GOVERNMENTAL FUNDS DECEMBER 31, 2014 Other Total General Governmental Governmental Fund Funds Funds ASSETS Cash and cash equivalents $ 23,842,338 $ 5,123,164 $ 28,965,502 Receivables (net of allowances for uncollectibles): Taxes 5,062,207 354,060 5,416,267 Accounts 3,280,074 314,528 3,594,602 Intergovernmental receivable 498,245 157,444 655,689 Due from other funds 612,264 -- 612,264 Inventories 355,772 — 355,772 Prepaid items and other current assets 137,544 -- 137,544 Loan to component unit 500,000 -- 500,000 Restricted assets: Cash and cash equivalents 10,419,331 741,827 11,161,158 Total Assets $ 44,707,775 $ 6,691,023 $ 51,398,798 LIABILITIES Accounts payable $ 487,748 $ 99,420 $ 587,168 Accrued and other liabilities 564,474 12,245 576,719 Due to otherfunds -- 612,264 612,264 Due to other governments 1,274,216 -- 1,274,216 Due to others 724,923 15,393 740,316 Total Liabilities 3,051,361 739,322 3,790,683 DEFERRED INFLOWS OF RESOURCES Deferred revenue 17,441,538 1,429,367 18,870,905 Total Deferred Inflows of Resources 17,441,538 1,429,367 18,870,905 FUND BALANCE Nonspendable 993,316 — 993,316 Restricted -- 3,711,032 3,711,032 Assigned 1,500,000 702,460 2,202,460 Unassigned 21,721,560 108,842 21,830,402 Total Fund Balance 24,214,876 4,522,334 28,737,210 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 44,707,776 $ 6,691,023 $ 51,398,798 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, 2014 Total fund balances - governmental funds balance sheet 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. Property taxes receivable unavailable to pay for current period expenditures are deferred in the funds. Payables for bond principal which are not due in the current period are not reported in the funds. Payables for capital leases which are not due in the current period are not reported in the funds. Payables for bond interest which are not due in the current period are not reported in the funds. Payables for compensated absences which are not due in the current period are not reported in the funds. Other long-term assets are not available to pay for current period expenditures and are deferred in the funds. Court fines receivable unavailable to pay for current period expenditures are deferred in the funds. Ambulance receivables unavailable to pay for current period expenditures are deferred in the funds. Net position of governmental activities - Statement of Net Position The accompanying notes are an integral part of this statement. 28,737,210 38,887,459 286,427 (8,602,646) (930,751) (108,678) (160,235) 419,763 1,421,280 299,639 $ 60,269,568 19 EXHIBIT A-5 CALHOUN COUNTY, TEXAS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2014 Revenues: Ad valorem taxes Sales taxes Other taxes Intergovernmental Charges for services Permits and licenses Fines and forfeitures Interest Gifts and contributions Rents and leases Miscellaneous Total revenues Expenditures: Current: General administration Judicial Legal Financial administration Public facilities Public safety Roads and bridges Health and welfare Community development Culture and recreation Social services Conservation Sanitation services Nondepartmental Capital outlay Debt service: Principal Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses): Transfers in Transfers out Gain on sale of capital assets Total other financing sources (uses) Net change in fund balances Fund balance, January 1 Fund balance, December 31 Other Total General Governmental Governmental Fund Funds Funds $ 16,117,392 $ 1,140,033 $ 17,257,425 2,189,966 -- 2,189,966 25,416 - 25,416 290,457 557,819 848,276 1,829,386 455,927 2,285,313 13,673 270,231 283,904 304,724 64,831 369,555 56,520 56,403 112,923 -- 95,269 95,269 11,490 29,600 41,090 2,252,087 138,419 2,390,606 23,091,111 2,808,532 25,899,643 1,411,173 106,630 1,517,803 1,476,754 22,056 1,498,810 732,011 30,321 763,232 1,172,624 -- 1,172,524 895,289 43,105 938,394 5,670,092 288,236 5,958,328 4,243.900 306,369 4,550,269 3.649,595 33,145 3,682,740 161,022 -- 161,022 565,862 263,086 828,938 37,941 503 38,444 7,760 -- 7,750 153,620 -- 163,620 -- 40,103 40,103 -- 48,613 48,613 -- 880,000 880,000 73,092 305,150 378,242 20,251,515 2,367,317 22,618,832 2,839,596 441,215 3,280,811 626,163 703,855 1,330,008 (497,042) (832,966) (1,330,008) 18,795 - 18,795 147,906 (129,111) 18,795 2,987,502 312,104 3,299,606 21,227,374 4,210,230 25,437,604 $ 24,214,876 $ 4,522,334 $_28 737 210 The accompanying notes are an integral part of this statement. 20 EXHIBIT A-6 CALHOUN COUNTY, TEXAS RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2014 Net change in fund balances - total governmental funds Amounts reported for governmental activities in the Statement of Activities (" SOK) are different because: Capital outlays are not reported as expenses In the SOA. The depreciation of capital assets used in governmental activities is not reported in the funds. The gain or loss on the sale of capital assets is not reported in the funds. Donations of capital assets increase net position in the SOA but not in the funds. Certain property tax revenues are deferred in the funds. This is the change in these amounts this year. Repayment of bond principal is an expenditure in the funds but is not an expense in the SOA. Repayment of capital lease principal is an expenditure in the funds but is not an expense in the SOA. (Increase) decrease in accrued interest from beginning of period to and of period. Compensated absences are reported as the amount earned in the SOA but as the amount paid in the funds. Certain ambulance receivables are deferred in the funds. This is the change in these amounts this year. Uncollected court fines are not recorded as revenue in the funds. Change in net position of governmental activities - Statement of Activities The accompanying notes are an integral part of this statement. 3,299,606 1,794,823 (2,349,817) (57,974) 157,429 (34,294) 880,000 69,427 (9,054) (13,492) (6,880) (131,426) $ 3,598,349 21 EXHIBIT A-7 CALHOUN COUNTY, TEXAS STATEMENT OF FIDUCIARY NET POSITION FIDUCIARYFUNDS DECEMBER 31, 2014 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 $ 1,277,930 3,906 368,493 219,024 7,790 $ 1,877,143 $ 219,024 1,113,229 544,890 $_ 1,877,143 22 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 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 entitles, 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 ("MMG) 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 December31, 2014 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 ma/or 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, 2014 are intended to finance the County's budget for the fiscal year beginning January 1, 2015; 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 absences 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 properly 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 3 1, 2014 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, 2014 5. Formal 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 ratherthan 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 2014, 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. 26 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December3i,2014 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 uncollectibles. Due From or Due to Other Funds - Lending or borrowing between funds is reflected as "due from or due to" (current portion) or "advances to or advances from other funds" (non -current). Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable government funds to indicate that they are not available for appropriation and are not expendable available financial resources. Interfund activity reflected in "due from or due to" is eliminated on the government -wide statements. S. Capital Assets Capital assets, which include land, buildings and improvements, equipment, and infrastructure assets (e.g., roads and bridges), are reported in the government -wide financial statements. Capital assets (except for grant assets with lower thresholds) are defined as assets with a cost of $1,000 or more. Infrastructure assets Include County -owned roads and bridges. Capital assets are recorded at historical costs if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Capital assets except for infrastructure are depreciated using the straight line method over the following estimated useful lives: Buildings 15 - 50 years Improvements other than buildings 45 years Equipment 5 - 20 years Leased assets 3 - 7 years Infrastructure 35 - 40 years 6. Compensated Absences A liability for unused vacation (two weeks vacation benefits annually (three weeks after ten years of employment)) and compensation time for all full time employees is calculated and reported in the government -wide statements. For financial reporting, the following criteria must be met to be considered as compensated absences: leave or compensation is attributed to services already rendered, • leave or compensation Is not contingent on a specific event. Vested or accumulated vacation leave and compensation time that is expected to be paid with expendable available financial resources is reported as expenditures and fund liabilities of the General Fund. Amounts of vested or accumulated vacation leave and compensation time that are not expected to be paid with expendable available financial resources are reported in the in the government wide 27 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 3f,2014 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 "Courto) 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. M CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December31, 2014 Major Governmental Fund General Nonmajor Fund Funds Total Fund Balances: Nonspendable: Inventory $ 493,316 $ - $ 493,316 Loan to MMC 500,000 - 500,000 Restricted for: -- Airport operations - 16,037 16,037 Capital projects - 77,695 77,695 Culture and recreation - 147,840 147,840 Conservation - Debt service - 155,681 155,681 Election services - 66,872 66,872 Justice administration - 416,226 415,226 Legal administration - 240,287 240,287 Preservation - 368,839 368,839 Public facilities - 45,206 45,206 Public safety - 117,311 117,311 Road & bridge maintenance - 1,645,724 1,645,724 Health and welfare - Other purposes - 91,798 91,798 Assigned to: Capital projects - 1,133,818 1,133,818 Future loan to MMC 1,500,000 - 1,500,000 Unassigned: 21,721,560 - 21,721,560 $ 24,214,876 $ 4,522,334 $ 28,737,210 II. 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: Inventories Prepaid items Loan to component unit 29 $ 355,772 137,544 500,000 $ 993.31 fi CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 Ill. DEPOSITS, INVESTMENTS AND INVESTMENT POLICIES A. Deposits and Investments At year end, the carrying amount of the County's cash and cash equivalents was $45,680,195 (including $1,277,930 for agency funds and $4,275,602 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 $55,019,724 and fair value of $56,271,814. 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 2014, 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 party. 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 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 30 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 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, 2014 were as follows: Nonmajor Primary General Funds Government DCU Taxes receivable $5,328,639 $ 372,695 $5,701,334 $ Allowance for uncoilectible taxes (266,432) (18,635) (285,067) _ 5,062,207 354,060 5,416,267 Accounts receivable 7,705,697 666,536 8,372,233 6,324,647 Allowance for uncollectible (4,425,623) (352,008) (4,777,631) (3,865,000) 3,280,074 314,528 3,594,602 2,459,647 Total $8,342,281 $ 668,588 $9,010,869 $2,459,647 31 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 Governmental funds report deferred revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the various components of deferred revenue and unearned revenue reported in the governmental funds were as follows: Tax levy receivable General Fund Taxes collected in advance General Fund 2010 Refunding 2012 Refunding Fines receivable General Fund County and District Court Technology Courthouse Security Drug/DWI Court Program Juvenile Case Manager Justice Court Technology Justice Court Building Security Pretrial Services District Clerk Records Management/Preservation County Clerk Records Management Records Management and Preservation Road and Bridge Ambulance fees receivable General Fund Other revenue collected in advance General Fund Port O'Connor Community Center Unavailable Unearned Total $ 271,751 $ 4,692,486 $ 4,964,237 - 11,049,248 11,049,248 4,556 528,170 532,726 10,120 590,308 600,428 1,127,318 1,270 15,734 742 3,072 13,796 1,379 1,462 910 1,365 18,673 235,560 299,635 1,127,318 1,270 15,734 742 3,072 13,796 1,379 1,462 910 1,365 18,673 235,560 299,635 1,100 1,100 2,250 2,250 $ 2,007,343 $ 16,863,562 $ 18,870,905 Loan Receivable - Commissioners Court authorized a short term loan to MMC in 2010 which due date has been subsequently extended upon annual reevaluation. Repayment is expected to occur during 2015. The balance at December 31, 2014 was $500,000. 32 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 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, 2014: Transfers and Balance Completed Balance 1213112013 Addiions Retirements Construction 12/31/2014 GOVERNMENTAL ACTIVITIES - Capital assets, not being depreciated: Land $ 2,223,166 $ - $ - $ - $ 2,223,166 Construction in progress 5,5m,985 115,137 (707,348) 4,993,774 Total capital assets not being depreciated 7,809,151 115,137 (707,348) 7,216,940 Capital assets, being depreciated Buildings 21,869,090 17,938 520,736 22,397,764 Improvements other than buildings 9,893,064 - 132,181 (37.441) - 9,987,804 Furniture, fixtures and equipment 14.178,746 1,418,809 (742,005) - 14,854,949 Infrastructure 19,627,727 268,186 186,612 19,982,525 Total capital assets being depreclated 65,458,626 1,837,114 (780,046) 7071348 67,223,042 Less accumulated depreciation far: Buildings (5,793,913) (527,332) - - (6,321,245) Improvements other than buildings (4,903,938) (340,926) 33,910 - (5,210,954) Furniture, fixtures and equipment (9,537,966) (1,012,549) 697,093 - (9,853,422) Infrastructure (13,697,892) (469,010) (14,166,902) Total accumulated depreciation (33,933,709) (2,349,617) 731,003 (35,552,623) Total capital assets being depreciated, net 31,524,917 (512,703) (49,043) 707,348 31,670,519 Governmental activities capital assets, net $ 39,334,068 $ (397,566) $ (4%043) $ $ 38.887,459 33 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 Depreciation expense was charged to governmental activities functions/programs of the primary government as follows: Functions/Programs General administration $ 299,309 Judicial 39,798 Legal 898 Financial administration 14,516 Public facilities 249,341 Public safety 542,616 Roads and bridges 765,789 Health and welfare 216,791 Community development 626 Culture and recreation 208,341 Sanitation services 11,592 Total expenditures $ 2,349,817 Discretely Presented Component Unit Transfers and Balance Completed Balance 12/31/2013 Addtions Retirements Construction 12/31/2014 BUSINESS -TYPE ACTIVITIES: Capital assets, not being depreciated: Land $ 320,593 $ - $ - $ - $ 320,593 Construction In progress 12,700 340,368 353,068 Total capital assets not being depreciated 333,293 340,388 673,661 Capital assets, being depreciated Buildings and improvements 9,409,247 120,236 - - 9,829,483 Equipment 13,954,314 864,034 - 14,818,648 Total capital assets being depreciated 23,363,561 984,570 24,848,181 Less accumulated depreciation for. Buildings and Improvements (7,849,716) (140,010) - - (7,989,725) Equipment (11,792,643) (824,766) - (12,617,409) Total accumulated depreciation (19,642,358) (904,776) (20,607,134) Total capital assets being depreciated, net 3,721,203 19,794 3,740,997 Business -type activities capital assets, net $ 4,054,496 $ 360,162 $ $ $ 4,414,658 34 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 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, 2014, the County had the following outstanding bonded debt: Average Original Year of Final Annual Interest Balance Purpose Amount Issue Maturity Payment Rate 12/31/2014 GOVERNMENTAL TYPE ACTIVITIES DEBT General Obligation Bonds Refunding 4,985,000 2010 2024 Refunding 5,480,000 2012 2023 Bond premium/discount Total Governmental Type Activities Debt 467,000 2.00%-4.00% $ 4,220,000 467,000 2.00%-4.00% 4,810,000 9,030,000 457,865 Annual debt service requirements to maturity for general debt: Ending December3l, Principal Interest Total 2015 $ 905,000 $ 287,050 $ 1,192,050 2016 920,000 265,300 1,185,300 2017 945,000 243,150 1,188,150 2018 970,000 214,800 1,184,800 2019 1,000,000 185,700 1,185,700 2020-2024 4,290,000 409,600 4,699,600 $ 9,030,000 $ 1,605,600 $ 10,635,600 The County uses its debt service funds to pay debt obligations. 35 $ 9.487,865 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 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, 2014 the County had the following obligations under capital lease: $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 Discrete Component Unit Capital lease obligations, at varying rates of imputed interest, collateralized by leased equipment with a cost of $2,120,397 and accumulated depreciation of $1,547,059 Annual debt service requirements to maturity for capital lease obligations: Year Ending December 31, Primary Government Discrete Component Unit 2015 $ 46,977 $ 281,418 2016 - 145,287 2017 - 119,087 2018 - 109,797 2019 - 39,311 46,977 694,900 Less: interest (1,446) (69,788) $ 45,531 $ 625,112 36 $ 625 112 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 C. Schedule of Changes in Long -Term Debt December3l, December3l, Due within Description 2013 Additions Retirements 2014 One Year Primary Government: General obligation bonds $ 9,910.000 $ - $ (880,000) $ 9,030,000 $ 005,000 Bond premlumidiscount 483,317 - (26,452) 457,865 26,760 Capital lease obligation 116,405 - (69,874) 46,531 45,531 Accrued compensated absences 136,746 18,490 150,236 150,236 $ 10,645,488 $ $ (961,836) $ 9,683,632 $ 1,126,517 December 31. December 31, Due Within Description 2013 Additions Additions 2014 One Year Discrete Component Unit: Capital lease obligation $ 505.724 $ 407,697 $ (348,309) $ 625,112 $ 252,554 $ 605,724 $ 467,697 1(348,309) $ 626,112 It 252,554 Business -type activities compensated absences are included in accrued liabilities. VII. INTERFUND RECEIVABLES, PAYABLE BALANCES, AND TRANSFERS Interfund receivables and payables at December 31, 2014 were as follows: Interfund Interfund Fund Receivable Payable Major Governmental Funds General Fund Nonmajor Governmental Funds Total Governmental Funds Agency Funds Total Due From/To Other Funds $ 612,264 $ - 612,264 612,264 612,264 219,024 219,024 $ 831,288 $ 831,288 The General Fund advanced money to 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, 2014 Operating transfers during 2014 were as follows: Major Fovernmental funds General Fund Nonmajor governmental funds Transfers In Out 626,153 $ (497,042) 703,855 (832,966) $ 1,330,008 $ (1,330,008) Operating transfers were made to provide for road and bridge maintenance, community center maintenance, airport maintenance, debt service, capital asset acquisition, and courthouse renovation. Vlll. 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 2014. The contribution rate payable by the employee members for calendar year 2014 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, 2014 For the fiscal year ended December 31, 2014, 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 2014. The December 31, 2013 actuarial valuation is the most recent valuation. Actuarlal Valuation Information Actuarial valuation date Actuarial cost method Amortization method Amortization period in years County MMC Asset valuation method (Subdivision Accumulation Fund; Employees Saving Fund) Assumptions: Investment return Projected salary increases Inflation (County / MMC) Cost of living adjustments 12/31/11 12/31/12 entry age entry age level percentage level percentage of payroll, closed of payroll, closed (MMC - closed) (MMC - closed) 20 20 20 20 SAF: 10-yr SAF: 10-yr smoothed value smoothed value 12/31/13 entry age level percentage of payroll, closed (MMC - closed) 20 20 SAF: 5-yr smoothed value ESF: Fund value ESF: Fund value ESF: Fund value 8.0% 8.0% 8.0% 5.4% 5.4% 4.9% 3.5% 3.5%/3% 3%/3% 0.0% 0.0% 0.0% The APO, percentage of APO 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 12/31/12 12/31/13 12/31/14 Annual Pension Cost (APC) County $ 849,407 $ 925,002 $ 925,002 MMC $ 590,398 $ 633,060 $ 708,827 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. Discrete Component Unit 39 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 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, 2014, 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. 2014 2013 Liability at beginning of year $ 269,054 $ 267,869 Current year claims and changes in estimates 1,243,415 1,127,249 Claims payments (1,304,415) (1,126,064) Liability at end of year $ 208,054 $ 269,054 X. COMMITMENTS AND CONTINGENCIES Primary Government and Discrete Component Unit The County is a parry 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 2014 was approximately $447,000. 40 CALHOUN COUNTY, TEXAS Notes to Basic Financial Statements December 31, 2014 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 -party 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 party 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 GENERAL FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Revenues: Ad valorem taxes Sales taxes Othertaxes Intergovernmental Charges for services Permits and licenses Fines and forfeitures Interest Rents and teases Miscellaneous Total revenues Expenditures: Current: General administration Judicial Legal Financial administration Public facilities Public safety Roads and bridges Health and welfare Community development Culture and recreation Social services Conservation Sanitation services Debt service: Interest and fiscal charges Total expenditures EXHIBIT B-1 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) S 15,823,585 $ 15,862,000 $ 16,117,392 $ 255,392 1,800,000 1,800,000 2,189,966 389,966 12,000 - 12,000 25,4% 13,416 219,068 264,092 290,457 26,365 1,057,760 1,057,760 1,829,386 771,626 9,510 9,510 13,673 4,163 169,000 169,000 304,724 136,724 50,000 50,000 56,520 6,520 9,000 9,000 11,490 2,490 65,702 2,090,780 2,252,087 161,307 19,215,625 21,324,142 23,091,111 1,766,969 1,984,772 1,956,711 1,411,173 545,538 1,489,853 1,557,981 1,476,754 81,227 733,933 756,119 732,911 22,208 1,192,317 1,235,931 1,172,524 63,407 1,055,691 1,055,691 896,289 160,402 5,901,892 6,029,303 5,670,092 359,211 4,440,458 4,373,951 4,243,900 130,051 3,560,290 5,721,379 3,649,595 2,071,784 183,741 184,960 161,022 23,938 582,033 595,722 665,852 29,870 45,622 45,622 37,941 7,681 7,750 7,750 7,750 - 177,614 178,835 153,620 25,215 72,733 73,093 73,092 21 21,428,699 23,772,048 20,251,516 3,520,533 Excess (deficiency) of revenues over (under) expenditures (2,213,074) (2,447,906) Other financing sources (uses): Transfers in Transfers out Gain on sale of capital assets Total other financing sources (uses) Net change in fund balances Fund balance, January 1 Fund balance, December 31 600,000 626,163 (331,000) (497,043) 50,000 50,000 319,000 179,110 (1,894,074) (2,268,796) 15,900,000 16,471,989 2,839,596 5,287,502 626,153 - (497,042) 1 18,795 (31,205) 147,906 (31,204) 2,987,502 5,256,298 21,227,374 5,755,386 $ 14,005,926 $ 13,203,193 $ 24,214,876 $ 11,011,683 45 This page intentionally left blank. M. CALHOUN COUNTY, TEXAS Notes to Required Supplementary Information December 31, 2014 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 December 31, 2013 $24,983,234 $28,098,453 $3,115,219 88.9% $ 8,028,544 38.8% December 31, 2012 $23,033,813 $26,639,466 $3,605,653 86.5% $ 7,686.545 46.9% December 31, 2011 $22,263,848 $25,653,853 $3,390,005 86.8% $ 7,842,817 43.2% 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 December 31, 2013 $21,700,727 $23.499,550 $1,798,823 December 31, 2012 $20,232,437 $22,156,007 $1,923,570 December 31, 2011 $18,787,462 $20,308,106 $1,520,644 47 92.3% $ 8,147,521 22.1% 91.3% $ 7,914,004 24.3% 92.5% $ 7,868,071 19.3% This page intentionally left blank. 48 SUPPLEMENTARY INFORMATION - NON -MAJOR COMBINING AND INDNIDUAL FUND STATEMENTS AND SCHEDULES 49 EXHIBIT C-1 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS DECEMBER 31, 2014 Total Nonmajor Special Debt Capital Governmental .Revenue Service Projects Funds(See Funds Funds Funds ExhibitA-3) ASSETS Cash and cash equivalents $ 3,397,728 $ 192,948 $ 1,532,488 $ 5,123,164 Receivables (net of allowances for uncollectibles): Taxes -- 354,060 -- 354,060 Accounts 314,528 - -- 314,528 Intergovernmental receivable 48,907 -- 108,537 157,444 Restricted assets: Cash and cash equivalents -- 741,827 -- 741,827 Total Assets $ 3,761,163 $ 1,288,835 $ 1,641,025 $ 6,691,023 LIABILITIES Accounts payable $ 17,620 $ -- $ 81,800 $ 99,420 Accrued and other liabilities 3,779 - 8,466 12,245 Due to other funds 273,019 -- 339,245 612,264 Due to others 15,393 -- -- 15,393 Total Liabilities 309,811 -- 429,511 739,322 DEFERRED INFLOWS OF RESOURCES Deferred revenue 296,213 1,133,154 -- 1,429,367 Total Deferred Inflows of Resources 296,213 1,133,154 1,429,367 FUND BALANCE Restricted 3,046,297 155,681 509,054 3,711,032 Assigned -- -- 702,460 702,460 Unassigned 108,842 -- -- 108,842 Total Fund Balance 3,155,139 155,681 1,211,514 4,522,334 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 3,761,163 $ 1,288,835 $ 1,641,025 $ 6,691,023 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, 2014 Total Nonmajor Special Debt Capital Governmental Revenue Service Projects Funds (See Funds Funds Funds Exhibit A-5) Revenues: Ad valorem taxes $ - $ 1,140,033 $ - $ 1,140,033 intergovernmental 261,587 - 296,232 557,819 Charges for services 460,009 - -- 460,009 Permits and licenses 270,231 -- -- 270,231 Fines and forfeitures 60,749 -- -- 60,749 Interest 56,403 - -- 56,403 Gifts and contributions 94,102 - 1,167 95,269 Rents and leases 29,600 - -- 29,600 Miscellaneous 135,446 -- 2,973 138,419 Total revenues 1,368,127 1,140,033 300,372 2,808,532 Expenditures: Current: General administration 106,630 -- - 106,630 Judicial 7,457 -- -- 7,457 Legal 30,321 -- -- 30,321 Public facilities 28,198 -- 14,907 43,105 Public safety 288,236 -- -- 288,236 Roads and bridges 17,860 -- 288,509 306,369 Health and welfare - - 33,145 33,145 Culture and recreation 237,135 -- 25,951 263,086 Nondepartmental 15,102 -- 40,103 55,205 Capital outlay - -- 48,613 48,613 Debt service: Principal -- 880,000 -- 880,000 Interest and fiscal charges -- 305,150 -- 305,150 Total expenditures 730.939 1,185,150 451,228 2,367,317 Excess (deficiency) of revenues over (under) expenditures 637,188 (45,117) (150,856) 441,215 Other financing sources (uses): Transfers in 34,182 126,269 543,404 703,855 Transfers out (600,397) (126,269) (106,300) (832,966) Total other financing sources (uses)- (566,215) -- 437,104 (129,111) Net change in fund balances 70,973 (45,117) 286,248 312,104 Fund balance, January 1 3,084,166 200,798 925,266 4,210,230 Fund balance, December 31 $ 3,165,139 $ 155,681 $ 1,211,514 $ 4,522,334 51 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2014 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Accounts Intergovernmental receivable Total Assets LIABILITIES Appellate Judicial Airport System $ 24,551 $ 2,237 $ County & Coastal District Court Protection Technology 39,094 $ 2,464 -- 1,271 $ 24,551 $ 2,237 $__ 39,094 $ 3,735 Accounts payable $ 8,514 $ 2,097 $-- Accrued and other liabilities -- -- - -- Due to other funds -- -- -- -- Due to others -- - -- - -- Total Liabilities 8,514 2,097 -- -- DEFERRED INFLOWS OF RESOURCES Deferredrevenue -- -- -- _ 1,270 Total Deferred Inflows of Resources — -- -- 1,270 FUND BALANCE Restricted 16,037 140 39,094 2,465 .Unassigned — -- -- -- Total Fund Balance 16,037 140 39,094 2,465 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 24,551 $ 2,237 $ 39,094 $ 3,735 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 $ 279 $ 1,314 $ 235,204 $ 3,066 $ 9,480 -- -- 15,735 -- -- $ 279 $ 1,314 $ 250,939 $ 3,066 $ 9,480 -- -- -- 15,734 -- - -- 15,734 -- -- 279 1,314 235,206 3,066 9,480 279 1,314 235,205 3,086 9,480 $ 279 $ 1,314 $ 250,939 $ 3,066 $ 9,480 53 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2014 County Clerk District DA Records Attorney Hot Archive Forfeiture Check Donations ASSETS Cash and cash equivalents $ 61,268 $ 46,873 $ 1,413 $ 77,931 Receivables (net of allowances for uncollectibles): Accounts — -- -- 300 Intergovernmental receivable -- -- -- -- Total Assets $ 61,268 $ 46,873 $ 1,413 $ 78,231 LIABILITIES Accounts payable $ -- $ — $ 267 $ 599 Accrued and other liabilities — -- -- 296 Due to otherfunds -- -- -- -- Due to others -- - -- -- Total Liabilities -- -- 267 895 DEFERRED INFLOWS OF RESOURCES Deferred revenue -- -- - -- Total Deferred Inflows of Resources — -- -- -- FUND BALANCE Restricted 61,268 46,873 1,146 77,336 Unassigned — -- -- -- Total Fund Balance 61,268 46,873 1,146 77,336 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 61,268 $ 46,873 $ 1,413 $ 78,231_ 54 EXHIBIT C-3 Page 2 of 5 Drug/DWI Juvenile Court Case Family Graffiti Program Manager Protection Eradication Grants $ 9,103 $ 9,025 $ 6,241 $ 8,581 $ 243,763 743 3,072 - -- -- -- -- - -- 48,907 $ 9,846 $ 12,097 $ 6 241 $ 8,581 $ 292,670 $ -- $ -- $ -- $ -- $ 1,720 -- 49 - - 3,469 -- -- - -- 273,019 -- 49 -- -- 278,208 742 3,072 - -- -- 742 3,072 - -- -- 9,104 8,976 6,241 8,581 14,462 9J04 8,976 6,241 8,581 14,462 $ 9,846 $ 12,097 $ 6,241 $ 8,581 $ 292,670 55 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31. 2014 ASSETS Cash and cash equivalents Receivables (net of allowances for uncollectibles): Accounts Intergovernmental receivable Justice Justice Court Lateral Court Building Road Fund Technology Security Precinct#1 $ 60,793 $ 15,314 $ 4,322 $ Lateral Road Fund 4,322 13,797 1,379 -- -- Total Assets $ 74,590 $ 16,693. $ _.. 4,322_ $. 4,322 LIABILITIES Accounts payable -- Accrued and other liabilities — — Due to other funds -- -- -- -- Due to others — -- -- -- Total Liabilities -- -- -- -- DEFERRED INFLOWS OF RESOURCES Deferred revenue 13,796 1,379 -- -- Total Deferred Inflows of Resources 13,796 1,379 -- — FUND BALANCE Restricted 60,794 15,314 4,322 4,322 Unassigned -- — -- -- Total Fund Balance 60,794 15,314 4,322 4,322 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 74,590 $ 16,693 $ 4,322 $ 4,322 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 $ 4,322 $ 4,322 $ - 63,747 $ 193,704 $ 23,664 -- -- 1,462 -- — $ 4,322 $ 4,322 $ 65,209 $ 193,704 $ 23,664 1,436 $ -- — — — 1,436 — -- -- 1,462 -- -- -- -- 1,462 -- — 4,322 4,322 63,747 192,268 23,664 4,322 4,322 63,747 192,268 23,664 $ 4,322 $ 4,322 $ 65,209 $ 193,704 $ 23,664 57 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2014 Port O'Conner Records County Clerk Records Community MgmttPreservation Records Mgmt. and Center District Clerk Management Preservation ASSETS Cash and cash equivalents $ 49,183 $ 4,837 $ 113,925 $ 178,750 Receivables (net of allowances for uncollectibles): Accounts -- 911 1,364 18,673 Intergovernmental receivable -- -- - -- Total Assets $ 49,183 $ 5,748 $ 115,289 $ 197,423 LIABILITIES Accountspayable $ 1,183 $ -- $ -- $ -- Accrued and other liabilities 544 -- (579) -- Due to other funds -- -- -- Due to others -- -- -- -- Total Liabilities 1,727 -- (579) -- DEFERRED INFLOWS OF RESOURCES Deferredrevenue 2,250 910 1,365 18,673 Total Deferred Inflows of Resources 2,250 910 1,365 18,673 FUND BALANCE Restricted 45,206 4,838 114,503 178,750 Unassigned — — -- -- Total Fund Balance 45,206 4,838 114,503 178,750 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 49,183 $ 5,748 $ 115,289 $ 197,423 58 Road and Sheriff Sheriff 6 Mile Pier/Boat Bridge Fund Forfeited Jail Ramp InsurlMaint General Property Division (Alcoa) $ 1,628,436 $ 37,459 $ 69,644 $ 56,619 9vs yRn -- _ -- 15,393 15,393 235,560 -- -- 235,560 -- -- 1,628,436 22,066 69,644 1,628,436 22,066 69,644 $ 1,863,996 $ 37,459 $ 69,644 56,619 56,619 $ 56,619 EXHIBIT C-3 Page 4 of 5 Election gn 9R1 $ 1,804 1,804 3,449 63,423 66,872 $ 68,676 59 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR SPECIAL REVENUE FUNDS DECEMBER 31, 2014 EXHIBIT C-3 Page 5 of 5 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 $ 52,126 $ 3,397,728 Receivables (net of allowances for uncollectibles): Accounts -- -- 314,528 Intergovernmental receivable -- -- _ 48,907 Total Assets $ 1,937 $ 52,126 $ 3,761,163 LIABILITIES Accounts payable $ -- $ -- $ 17,620 Accrued and other liabilities -- -- 3,779 Due to other funds -- -- 273,019 Due to others -- -- 15,393 Total Liabilities -- -- 309,811 DEFERRED INFLOWS OF RESOURCES Deferred revenue -- -- 296,213 Total Deferred Inflows of Resources — -- 296,213 FUND BALANCE Restricted — 8,644 3,046,297 Unassigned 1,937 43,482 108,842 Total Fund Balance 1,937 52,126 3,165,139 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 1,937 $ 52,126 $ 3,761,163 WE 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. 2014 Appellate County & Judicial Coastal District Court Airport System protection Technology Revenues: Intergovernmental $ 9,939 $ — $ 5,071 $ -- Charges for services — 1,955 -- 720 Permits and licenses -- -- -- - Fines and forfeitures -- -- -- - Interest 62 3 86 5 Gifts and contributions -- -- -- - Rents and leases 2.700 -- - -- Miscellaneous -- -- -- -- Total revenues 12,701 1,958 5,157 725 Expenditures: Current: General administration — — Judicial — 2,097 Legal -- -- Public facilities 28,198 — Public safety — — Roads and bridges — — Culture and recreation -- -- Nondepartmental -- - Total expenditures 28,198 2,097 Excess (deficiency) of revenues over (under) expenditures (15,497) (139) Other financing sources (uses): Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balance, January 1 Fund balance, December 31 8,000 8,000 (7,497) 23,534 $ 16,037 $ 5,157 725 (139) 5,157 725 279 33,937 1,740 140 $ 39,094 $ 2,465 62 County County Court House Court Child Abuse Child Welfare Security Initiated Prevention Board Fund Guardianship 64 — 15,016 1,600 1 2 523 5 — 1,308 -- -- - 65 1,310 15,539 1,605 -- -- 3,247 -- 503 - -- 503 3,247 -- 65 807 12,292 1,605 807 12,292 1,605 65 214 507 222,913 1,461 $ 279 $ 1,314 $ 235,205 $ 3,066 EXHIBIT C-4 Page 1 of 5 Court Records Preservation 2,805 18 2,823 6,657 $ 9,480 63 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2014 County Clerk District DA Records Attorney Hot Archive Forfeiture Check Donations Revenues: Intergovernmental $ -- $ -- $ -- $ -- Charges for services 43,785 -- 2,405 — Permitsandlicenses -- -- -- -- Fines and forfeitures -- 3,763 -- -- Interest 120 — -- 199 Gifts and contributions — — -- 92,926 Rents and leases -- -- -- -- Miscellaneous — — -- 10,173 Total revenues 43,905 3,763 2,405 103,298 Expenditures Current: General administration 47,600 -- -- - Judicial -- -- -- Legal -- 15,038 6,267 — Public facilities -- -- -- Public safety -- -- -- -- Roads and bridges -- -- -- -- Culture and recreation -- -- -- 113,737 Nondepartmental -- -- -- -- Total expenditures 47,600 15,038 6,267 113,737 Excess (deficiency) of revenues over (under) expenditures (3,695) (11,275) (3,862) (10,439) Other financing sources (uses): Transfers in — -- — -- Transfers out -- -- -- - Total other financing sources (uses) -- - - Net change in fund balances (3,695) (11,275) (3,862) (10,439) Fund balance, January 1 64,963 58,148 5,008 87,775 Fund balance, Deoember31 $ 61,268 $ 46,873 $ 1,146 $ 77336 64 EXHIBIT C-4 Page 2 of 5 Drug/DWI Juvenile Court Case Family Graffiti Program Manager Protection Eradication Grants $ — $ -- $ -- $ — $ 203,869 2,144 577 396 -- -- 18 20 14 20 50,035 2,162 597 410 20 253,904 262,444 262,444 2,162 597 410 20 (8,540) -- -- -- -- 3,182 -- -- _ _ -- -- (397) -- -- -- 2,785 2,162 597 410 20 (5,755) 6,942 8,379 5,831 8,561 20,217 $ 9,104 $ 8,976 $ 6,241 $ 8,581 $ 14,462 66 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2014 Justice Justice Court Lateral Lateral Court Building Road Fund Road Fund Technology Security Precinct#1 Precinct#2 Revenues: Intergovernmental $ -- $ — $ 4,319 $ 4,319 Charges for services 12,367 4,082 -- - Permits and licenses -- -- -- - Fines and forfeitures -- - -- - Interest 133 33 8 8 Gifts and contributions -- -- -- -- Rents and leases -- -- -- -- Miscellaneous -- 11,600 -- -- Total revenues 12,500 15,715 4,327 4,327 Expenditures: Current: General administration -- -- - -- Judicial 5,360 -- - -- Legal — -- -- -- Public facilities -- - -- -- Public safety -- -- -- -- Roads and bridges -- -- 4,465 4,465 Culture and recreation — — — -- Nondepartmental — 14,699 -- -- Total expenditures 5,360 14,599 4,465 4,465 Excess (deficiency) of revenues over (under) expenditures 7,140 1,116 (138) (138) Other financing sources (uses): Transfers in -- -- -- -- Transfers out -- - -- -- Total other financing sources (uses) — -- -- -- Net change in fund balances 7,140 1,116 (138) (138) Fund balance, January 1 53,654 14,198 4,460 4,460 Fund balance, December 31 $ 60,794 $ 15,314 $ 4,_322 $ 4,322 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 $ 4,319 $ 4,319 $ -- $ -- $ 6,982 -- -- 1,953 12,608 - 8 8 144 437 44 4,327 2,097 13,045 7,026 4,327 -- - -- 9,016 -- -- - -- - 7,299 4,465 4,465 -- -- -- 4,465 -- 9,016 7,299 4,465 (138) (138) 2,097 4,029 (273) (138) 2,097 4,029 (273) (138) 4,460 4,460 61,650 188,239 23,937 $ 4,322 $ 4,322 $ 63,747 $ 192,268 $ 23,664 67 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2014 PortO'Conner Records County Clerk Records Community Mgmt/Preservation Records Mgmt and Center District Clerk Management Preservation_ Revenues: Intergovernmental $ — $ — $ — $ -- Charges for services -- 1,843 382 54,294 Permits and licenses -- -- — — Fines and forfeitures -- -- — -- Interest 121 8 285 330 Gifts and contributions -- — -- -- Rents and leases 26,900 -- -- -- Miscellaneous 89,670 -- — -- Total revenues _ 116,691 1,851 667 54,624 Expenditures Current: General administration -- -- 21,493 -- Judicial — -- — -- Legal -- — -- -- Public facilities -- -- — — Public safety -- -- -- -- Roads and bridges -- -- -- -- Culture and recreation 122,555 -- — -- Nondepartmental — -- — — Total expenditures 122,665 -- 21,493 Excess (deficiency) of revenues over (under) expenditures (5,864) 1,851 (20,826) 54,624 Other financing sources (uses) Transfers in 23,000 — — -- Transfers out -- — -- -- Total other financing sources (uses) 23,000 -- -- -- Net change in fund balances 17,136 1,851 (20,826) 54,624 Fund balance, January 1 28,070 2,987 135,329 _ 124,126 Fund balance, December 31 $ 45,206 $ 4,838 $ 114,503 $_ 178,750 m 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 $ 18,450 $ -- $ -- $ -- $ -- 263,414 - -- - 37,599 270,231 -- -- - -- 55,477 1,509 - - -- 3,312 3 -- 131 140 -- 17 22,678 -- -- 610,884 1,529 22,678 131 _37,739 -- __ - -- 34,290 -- 13,782 4,711 -- -- -- -- -- 843 - 13,782 4,711 843 34,290 - 610,884 (12,253) 17,967 (712) 3,449 (600,000) -- -- -- -- (600,000) -- -- -- -- 10,884 (12,253) 17,967 (712) 3,449 1,617,552 34,319 51,677 57,331 63,423 $ 1,628,436 $ 22,066 $ 69,644 $ 56,619 $ 66,872 M. CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2014 Revenues: 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 Fund balance, December 31 Law Enforcement Block Grant Trust Fund 1,937 $ 1,937 Library Gift 1,295 1,295 50,831 $ 52,126 Total Nonmajor Special Revenue Funds(See Exhibit C-2) $ 261,587 460,009 270,231 60,749 56,403 94,102 29,600 135,446 1,368,127 106,630 7,457 30,321 28,198 288,236 17,860 237,135 15,102 730,939 637.188 34,182 (600,397) (566,215) 70,973 3,084,166 $ 3J55,139 EXHIBIT C-4 Page 5 of 5 70 This page intentionally left blank. 71 CALHOUN COUNTY, TEXAS EXHIBIT C-5 JUVENILE CASE MANAGER FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Revenues: Charges for services Interest Total revenues Expenditures: Current: Nondepartmental Total expenditures Net change in fund balances Fund balance, January 1 Fund balance, December 31 Budget $ 400 10 410 2 $ 577 20 408 597 8,271 8,379 $ 8,679 $ 8,976 Variance Positive (Negative) $ 177 10 187 2 2 189 108 $ 297 72 CALHOUN COUNTY, TEXAS EXHIBIT C-6 FAMILY PROTECTION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Budget Revenues: Charges for services $ 10 Interest 10 Total revenues 20 Net change in fund balances 20 Fund balance, January 1 5,756 Fund balance, December 31 $ 5,776 $ 396 _ 14 410 410 $ 6,241 Variance Positive (Negative) $ 366 4 390 75 $ 465 73 CALHOUN COUNTY, TEXAS EXHIBIT C-7 GRAFFITI ERADICATION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Revenues: Interest Total revenues Net change in fund balances Fund balance, January 1 Fund balance, December 31 Variance Positive Budget Actual (Negative) $ 15 $ 20 $ 5 15 20 5 15 20 5 8,561 8,561 -- $ 8,576 $ 8,581 $ 5 74 CALHOUN COUNTY, TEXAS EXHIBIT C-8 JUSTICE COURT TECHNOLOGY SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Budget Revenues: Charges for services $ 13,462 Interest 130 Total revenues 13,592 Expenditures: Current: Judicial 65,460 Total expenditures 65,460 Net change in fund balances (51,868) Fund balance, January 1 51,873 Fund balance, December 31 $ 5 $ 12,367 133 12,500 5,360 5,360 7,140 53,654 $ 60,794 Variance Positive (Negative) $ (1,095) 3 (1,092) 60,100 60,100 59,008 1,781 $ 60,789 75 CALHOUN COUNTY, TEXAS EXHIBIT C-9 JUSTICE COURT BUILDING SECURITY FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Revenues: Charges for services Interest Miscellaneous Total revenues Expenditures: Current: Nondepartmental Total expenditures Net change in fund balances Fund balance, January 1 Fund balance, December 31 Variance Positive Budget Actual (Negative) $ 650 $ 4,082 $ 3,432 15 33 18 11,600 11,600 — 12,265 16,715 3,450 17,000 14,599 2,401 17,000 14,599 2,401 (4,735) 1,116 5,861 13,825 14,198 373 $ 9,090 $ 15,314 $ 6,224 M CALHOUN COUNTY, TEXAS EXHIBIT C-10 LATERAL ROAD FUND PRECINCT #1 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Variance Positive Budget Actual (Negative) Revenues: Intergovernmental $ 4,230 $ 4,319 $ 89 Interest 5 8 3 Total revenues 4,235 4,327 92 Expenditures: Current: Roads and bridges 4,465 4,465 -- Total expenditures 4,465 4,465 — Net change in fund balances (230) (138) 92 Fund balance, January 1 4,460 4,460 -- Fund balance, December 31 $ 4,230 $ 4,322 $ 92 77 CALHOUN COUNTY, TEXAS EXHIBIT C-11 LATERAL ROAD FUND PRECINCT #2 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Variance Positive Budget Actual (Negative) Revenues: Intergovernmental $ 4,230 $ 4,319 $ 89 Interest 5 8 3 Total revenues 4,235 4,327 92 Expenditures: Current: Roads and bridges 4,465 4,465 -- Total expenditures 4,465 4,465 -- Net change in fund balances (230) (138) 92 Fund balance, January 1 4,460 4,460 -- Fund balance, December 31 $ 4,230 $ 4,322 $ 92 78 CALHOUN COUNTY, TEXAS LATERAL ROAD FUND PRECINCT #3 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Budget Revenues: Intergovernmental $ 4,230 Interest 5 Total revenues 4,235 Expenditures: Current: Roads and bridges 4,465 Total expenditures 4,465 Net change in fund balances (230) Fund balance, January 1 4,460 Fund balance, December 31 $ 4,230 $ 4,319 8 4,327 EXHIBIT C-12 Variance Positive (Negative) $ 89 3 4,465 4,465 -- (138) 92 4,460 -- $ 4,322 $ 92 79 CALHOUN COUNTY, TEXAS EXHIBIT C-13 LATERAL ROAD FUND PRECINCT #4 SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Variance Positive Budget Actual (Negative) Revenues: Intergovernmental $ 4,230 $ 4,319 $ 89 Interest 5 8 3 Total revenues 4,235 4,327 92 Expenditures: Current: Roads and bridges 4,465 4,465 -- Total expenditures 4,465 4,465 -- Net change In fund balances (230) (138) 92 Fund balance, January 1 4,460 4,460 -- Fund balance, December 31 $ 4,230 $ 4,322 $ 92 80 CALHOUN COUNTY, TEXAS PRETRIAL SERVICES FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Budget Revenues: Charges for services $ 1,000 Interest 150 Total revenues 11150 Net change in fund balances 1,150 Fund balance, January 1 60,925 Fund balance, December 31 $ 62,075 Actual $ 1,953 144 2,097 2,097 61,650 $ 63,747 EXHIBIT C-14 Variance Positive (Negative) $ 953 (6) 947 947 725 $ 1,672 81 CALHOUN COUNTY, TEXAS EXHIBIT C-15 LAW LIBRARY FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Variance Positive Budget Actual (Negative) Revenues: Charges for services $ 8,000 $ 12,608 $ 4,608 Interest 300 437 137 Total revenues 8,300 13,045 4,745 Expenditures: Current: Legal 26,400 9,016 17,384 Total expenditures 26,400 9,016 17,384 Net change in fund balances (18,100) 4,029 22,129 Fund balance, January 1 185,894 188,239 2,345 Fund balance, December 31 $ 167,794 $ 192,268 $ 24,474 82 CALHOUN COUNTY, TEXAS EXHIBIT C-16 PORT O'CONNOR COMMUNITY CENTER SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Variance Positive Budget Actual (Negative) Revenues: Interest $ 50 $ 121 $ 71 Gifts and contributions 1 -- (1) Rents and leases 10,000 26,900 16,900 Miscellaneous 89,670 89,670 -- Total revenues 99,721 116,691 16,970 Expenditures Current: Culture and recreation 134,759 122,555 12,204 Total expenditures 134,759 122,665 12,204 Excess (deficiency) of revenues over (under) expenditures (35,038) (5,864) 29,174 Other financing sources (uses): Transfers in -- 23,000 23,000 Total other financing sources (uses) -- 23,000 23,000 Net change in fund balances (35,038) 17,136 52,174 Fund balance, January 1 30,086 28,070 (2,016) Fund balance, December 31 $ (4,952) $ 45,206 $ 50 158 83 CALHOUN COUNTY, TEXAS EXHIBIT C-17 RECORDS MGMT/PRESERVATION DISTRICT CLERK FUND SPECIAL REVENUE FUND - BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Variance Positive Budget Actual (Negative) Revenues: Charges for services $ 1,000 $ 1,843 $ 843 Interest 1 8 7 Total revenues 1,001 1,851 850 Expenditures: Current: Culture and recreation 2,500 -- 2,500 Total expenditures 2,500 -- 2,500 Net change in fund balances (1,499) 1,851 3,350 Fund balance, January 1 2,652 2,987 335 Fund balance, December31 $1,153 $ 4,838 $ 3,685 84 CALHOUN COUNTY, TEXAS EXHIBIT C-18 COUNTY CLERK RECORDS MANAGEMENT FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Variance Positive Budget Actual (Negative) Revenues: Charges for services $ 25,000 $ 382 $ (24,618) Interest 200 285 85 Total revenues _ 25,200 667 (24,533) Expenditures: Current: General administration 38,422 21,493 16,929 Total expenditures 38,422 _.... 21,493 16,929 Net change in fund balances (13,222) (20,826) (7,604) Fund balance, January 1 135,216 135,329 113 Fund balance, December31 $ 121,994 $ 114,603 $ 7 491 85 CALHOUN COUNTY, TEXAS RECORDS MANAGEMENT AND PRESERVATION FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Budget Actual Revenues: Charges for services $ 5,300 $ 54,294 Interest 150 330 Total revenues 5,450 54,624 Expenditures: Current: General administration 6,600 -- Total expenditures 6,500 -- Net change in fund balances (1,050) 54,624 Fund balance, January 1 118,869 124,126 Fund balance, December 31 $ 117,819 $ 178,750 EXHIBIT C-19 Variance Positive (Negative) $ 48,994 180 49,174 6,500 6,500 55,674 5,257 $ 60,931 m CALHOUN COUNTY, TEXAS ROAD AND BRIDGE FUND GENERAL SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Budget Actual Revenues: Intergovernmental $ 10,000 $ 18,450 Charges for services 120,000 263,414 Permits and licenses 300,000 270,231 Fines and forfeitures 51,200 55,477 Interest 2,000 3,312 Total revenues 483,200 610,884 Other financing sources (uses) Transfers out (600,000) (600,000) Total other financing sources (uses) (600,000) (600,000) Net change in fund balances (116,800) 10,884 Fund balance, January 1 1,607,328 1,617,552 Fund balance, December 31 $ 1,490,528 $ 1,628,436 EXHIBIT C-20 Variance Positive (Negative) $ 8,450 143,414 (29,769) 4,277 1,312 127,684 127,684 10,224 $ 137,908 57 CALHOUN COUNTY, TEXAS SHERIFF FORFEITED PROPERTY FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Budget Revenues: Fines and forfeitures $ 2 Interest 2 Miscellaneous _ 1 Total revenues 5 Expenditures: Current: Public safety 27,507 Total expenditures 27,507 Net change in fund balances (27,502) Fund balance, January 1 31,254 Fund balance, December 31 $ 3,752 $ 1,509 3 17 1,529 EXHIBIT C-21 Variance Positive (Negative) $ 1,507 1 16 1,524 13,782 13,725 13,782 13,725 (12,253) 15,249 34,319 3,065 $ 22,066 $ 18,314 CALHOUN COUNTY, TEXAS 6 MILE PIEWBOAT RAMP INSURAMAINT (ALCOA) FUND SPECIAL REVENUE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Revenues: Interest Total revenues Expenditures: Current: Culture and recreation Total expenditures Net change in fund balances Fund balance, January 1 Fund balance, December 31 EXHIBIT C-22 Variance Positive Budget Actual (Negative) $ 60 $_ 131 $ 71 60 131 71 56,431 843 55,588 56,431 843 55,588 (56,371) (712) 55,659 57,331 57,331 -- $ 960 $ 56,619 $ 55,659 89 EXHIBIT C-23 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR DEBT SERVICE FUNDS DECEMBER 31, 2014 Total Nonmajor Debt Debt Service Service 2010 Refunding Refunding Funds (See Debt Service 2012 Exhibit C-1) ASSETS Cash and cash equivalents $ 61,960 $ 130,988 $ 192,948 Receivables (net of allowances for uncollectibles): Taxes 164,820 189,240 354,060 Restricted assets: Cash and cash equivalents 352,442 389,385 741.827 Total Assets $ 579,222 $ 709,613 $ 1,288,835 LIABILITIES DEFERRED INFLOWS OF RESOURCES Deferred revenue $ 532,726 $ 600,428 $ 1,133,154 Total Deferred Inflows of Resources 532,726 600,428 1,133,154 FUND BALANCE Restricted 46,496 109,185 155,681 Total Fund Balance 46,496 109,185 155,681 Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 579,222 $ 709,613 $ 1,288,835 013 EXHIBIT C-24 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR DEBT SERVICE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2014 Total Nonmajor Debt Debt Service Service 2003 Jail 2010 Refunding Refunding Funds (See Debt Service Debt Service 2012 Exhibit C-2) Revenues: Ad valorem taxes $ 420 $ 500,301 $ 639,312 $ 1,140,033 Total revenues 420 500,301 639,312 1,140,033 Expenditures: Debt service: Principal Interest and fiscal charges 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 Fund balance, December 31 -- 355,000 525,000 880,000 -- 160,900 144,250 305,150 -- 515,900 669,250 1.185,150 420 (15,599) (29,938) (45,117) -- -- 126,269 126,269 (126,269) -- -- (126,269) (126,269) -- 126,269 -- (125,849) (15,599) 96,331 (45,117) 125,849 62,095 12,854 200,798 $ - $ 46496 $ 109,185 $ 155.681 91 CALHOUN COUNTY, TEXAS EXHIBIT C-25 2003 JAIL DEBT SERVICE FUND DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Variance Positive Budget Actual (Negative) Revenues: Ad valorem taxes $ — $ 420 $ 420 Total revenues — 420 420 Other financing sources (uses): Transfers out (126,270) (126,269) 1 Total other financing sources (uses) (126,270) (126,269) 1 Net change in fund balances (126,270) (125,849) 421 Fund balance, January 1 - 124,248 125,849 1,601 Fund balance, December 31 $ (2 022) $ -- $ 2,022 92 CALHOUN COUNTY, TEXAS EXHIBIT C-26 2010 REFUNDING DEBT SERVICE DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 Variance Positive Budget Actual (Negative) Revenues: Ad valorem taxes $ 516,760 $ 500,301 $ (16,459) Interest 10 -- (10) Total revenues 516,770 500,301 (16,469) Expenditures Debt service: Principal 356,000 365,000 -- Interest and fiscal charges 161,700 160,900 800 Total expenditures 516,700 515,900 800 Net change in fund balances 70 (15,599) (15,669) Fund balance, January 1 63,662 62,095 (1,567) Fund balance, December31 $ 63,732 $ 46,496 $ (17236) Im CALHOUN COUNTY, TEXAS DEBT SERVICE REFUNDING 2012 FUND DEBT SERVICE FUND BUDGETARY COMPARISON SCHEDULE FOR THE YEAR ENDED DECEMBER 31, 2014 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 balances Fund balance, January 1 Fund balance, December 31 EXHIBIT C-27 Variance Positive Budget Actual (Negative) $ 580,010 $ 639,312 $ 59,302 10 -- (10) 580,020 639,312 59,292 525,000 625,000 -- 145,050 144,250 800 670,050 669,250 800 (90,030) (29,938) 60,092 -- 126,269 126,269 — 126,269 126,269 (90,030) 96,331 186,361 -- 12,854 12,854 $ (90030) $ 109,185 $ 199,215 94 This page intentionally left blank. M CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS DECEMBER 31, 2014 ASSETS Cash and cash equivalents Intergovernmental receivable Total Assets LIABILITIES Accounts payable Accrued and other liabilities Due to other funds Total Liabilities FUND BALANCE Restricted Assigned Total Fund Balance Total Liabilities, and Fund Balance Pot #1 Ocean Dr County CIAP Coastal Imprv/TCDBG Road and Bridge Energy Improvements DRS010020 Infrastructure TRZ#1 $ 1,000 $ 1 $ 72,599 $ 359,976 -- -- -- 108,537 $ 1,000 $ 1 $ 72,599 $ 468,513 $ -- $ -- $ — $ 73,109 1,000 1 -- 338,244 1,000 1 -- 411,353 -- — 72,599 57,160 --_-- — 72,599 57,160 $ 1,000 $ 1 $ 72,599 $ 468,513 91 Swan Airport Capital Proj. Point Runway County EMS Park Improvements Road 101 Substation $ 5,096 $ 92,777 $ 150,000 $ 347,399 $ 5,096 $ 92,777 $ 150,000 $ 347,399 -- — -- 347,399 5,096 92,777 160,000 -- 5,096 92,777 150,000 347,399 $ 5,096 $ 92,777 $ 150,000 $ 347,399 EXHIBIT C-28 Page 1 of 2 Emergency Communications System u �zn uea 30,848 30,848 $ 30,848 97 CALHOUN COUNTY, TEXAS COMBINING BALANCE SHEET NONMAJOR CAPITAL PROJECTS FUNDS DECEMBER 31, 2014 Haterius Port Alto Green Lake Park/Boat Public Park Ramp Beach ASSETS Cash and cash equivalents $ 36,729 $ 21,064 $ 6,485 Intergovernmental receivable -- - -- Total Assets $ 36,729 $ 21,064 $ 6,485 LIABILITIES Accounts payable $ 6,000 $ -- $ — Accrued and other liabilities -- -- -- Due to other funds -- -- -- Total Liabilities 6,000 -- -- FUND BALANCE Restricted 30,729 — -- Assigned — 21,064 6,485 Total Fund Balance 30,729 21,064 6,485 Total Liabilities, and Fund Balance $ 36,729 $ 21,064 $ 6,485 9.3 EXHIBIT C-28 Page 2 of 2 Total Nonmajor Capital Capital Projects Improvements Port O'Connor Courthouse Funds(See Projects Library Annex II Exhibit C-1) $ 407,347 $ 1,167 $ -- $ 1,532,488 _ __ -- 108,537 $ 407,347 $ 1,167 $ -- $ 1,641,025 $ 2,691 $ — $ -- $ 81,800 -- -- 8,466 8,466 -- 339,245 2,691 -- 8,466 429,511 -- 1,167 -- 509,054 404,656 -- (8,466) 702,460 404,656 1,167 (8,466) 1,211,514 $ 407,347 $ 1,167 $ -- $ 1,641025 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FOR THE YEAR ENDED DECEMBER 31. 2014 CIAP Coastal Precinct #2 Road and Bridge Improvements- Parking Lot Storm Repairs Infrastructure Revenues: Intergovernmental $ 35,975 $ — $ — $ 15,323 Gifts and contributions -- - - -- Miscellaneous 1,324 -- - -- Total revenues 37,299 -- -- 15,323 Expenditures: Current: Public facilities -- - - -- Roads and bridges -- — — 15,323 Health and welfare -- - -- - Culture and recreation -- - -- -- Nondepartmental — — -- -- - Capital outlay 44,809 — 3,804 -- Total expenditures 44,809 — 3,804 15,323 Excess (deficiency) of revenues over (under) expenditures (7,510) -- (3,804) -- Other financing sources (uses): Transfers in 7,510 -- -- -- Transfers out -- (80,544) -- -- Total other financing sources (uses) 7,510 (80,544) -- Net change in fund balances -- (80,544) (3,804) -- Fund balance, January 1 -- 80,544 3,804 72,599 Fund balance, December 31 $ — $ — $ -- $ 72,599 100 EXHIBIT C-29 Pagel of 2 County Swan Airport Capital Proj. Energy Point Runway County EMS TRZ#1 Park Improvements Road 101 Substation $ 230,027 $ -- $ 14,907-- 230,027 -- 14,907 -- - -- -- 14,907 -- -- 273,186 -- -- -- -- - -- — -- 33,145 273,186 — 14,907 — 33,145 (43,159) -- -- -- (33,145) 100,319 -- -- -- 380,544 100,319 — — -- 380,544 57,160 -- -- -- 347,399 — 5,096 92,777 150,000 -- $ 57,160 $ 5,096 $ 92,777 $ 150,000 $ 347399 101 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR CAPITAL PROJECTS FUNDS FOR THE YEAR ENDED DECEMBER 31, 2014 Emergency Haterius Communications Green Lake Park/Boat System Park Ramp Revenues: Intergovernmental $ -- $ -- $ -- Gifts and contributions -- -- Miscellaneous -- 1,649 — Total revenues -- 1,649 -- Expenditures: Current: Public facilities -- - -- Roads and bridges -- -- -- Health and welfare -- -- Culture and recreation -- 25,951 -- Nondepartmental -- Capital outlay -- -- Total expenditures -- 25,951 -- Excess (deficiency) of revenues over (under) expenditures -- (24,302) -- Other financing sources (uses): Transfers in — 55,031 — Transfers out — -- Total other financing sources (uses) — 55,031 Net change in fund balances -- 30,729 -- Fund balance, January 1 30,848 -- 21,064 Fund balance, December 31 $ 30,848 $ 30,729 $ 21,064 102 Port Alto Public Beach Capital Improvements Projects 40,103 40,103 (40,103) 6,485 444,759 $ 6,485 $ 404,656 Port O'Connor Library 1,167 1,167 Courthouse Annex II (25,756) (25,756) (25,756) 17,290 $ (8 466) EXHIBIT C-29 Page 2 of 2 Total Nonmajor Capital Projects Funds(See Exhibit C-2) $ 296,232 1,167 2,973 300,372 14,907 288,509 33,145 25,951 40,103 48,613 451,228 (150,856) 543,404 (106,300) 437,104 286,248 925,266 $ 1,21.1,514 103 CALHOUN COUNTY, TEXAS COMBINING STATEMENT OF FIDUCIARYASSETS AND LIABILITIES AGENCYFUNDS DECEMBER 31, 2014 County District Justice of District Clerk Clerk the Peace Attorney Funds Funds Funds Funds ASSETS Cash and cash equivalents $ 88,821 $ 149,865 $ 21,254 $ 15,010 Receivables (net of allowances for unoollectibles): Accounts -- -- -- -- Intergovernmental receivable -- -- -- Due from other funds 930 -- 290 -- Due from others — — 1,860 — Total Assets $ 89,751 $ 149,865 $ 23,404 $ 15,010 LIABILITIES Due to other funds $ 3,814 $ 3,042 $ 13,460 $ -- Due to other governments 3,212 827 5,113 — Due to others 82,725 145,996 4,831 15,010 Total Liabilities $ 89,751 $ 149,865 $ 23,404 $ 15,010 104 EXHIBIT C-30 Total Tax County County Agency Collector Sheriff Auditor Treasurer Funds (See Funds Funds Funds Funds ExhibitA-7) $ 643,007 $ 190,437 $ 69,676 $ 99,860 $ 1,277,930 -- -- -- 3,906 3,906 368,493 -- -- — 368,493 -- -- -- 217,804 219,024 5,930 -- -- -- 7,790 $ 1,017,430 $ 190,437 $ 69,676 $ 321,570 $ 1877,143 $ 197,628 $ 1,080 $ -- - $ -- $ 219,024 817,307 — -- 286,770 1,113,229 2,495 189,357 69,676 34,800 544,890 $ 1,017,430 $ 190,437 $ 69,676 $ 321,570 $ 1,877,143 105 This page intentionally left blank. 106 EXHIBIT C-31 CALHOUN COUNTY, TEXAS STATEMENT OF NET POSITION DISCRETE COMPONENT UNIT ENTERPRISE FUND DECEMBER 31.2014 Memorial Medical Center ASSETS Current assets: Cash and cash equivalents $ 4,275,602 Investments 500,000 Receivables (net of allowances for uncollectibles): Accounts 2,459,647 Prepaid items and other current assets 3,506,933 Total current assets 10,741,182 Capital assets Land 320,693 Construction in progress 353,068 Buildings 9,529,483 Equipment 14,818,648 Accumulated depreciation (20,607,134) Total capital assets 4,414,658 Total Assets 15,155,840 LIABILITIES Current liabilities Accounts payable 696,897 Accrued and other liabilities 2,906,410 Capital leases payable - current portion 252,554 Loan payable to primary government 500,000 Total current liabilities 4,355,861 Long-term Debt: Capital leases payable 372,558 Total noncurrent liabilities 372,558 Total Liabilities 4,728,419 NET POSITION Net investment in capital assets 3,789,546 Restricted - expendable for equipment 321,870 Unrestricted 6,316,005 Total Net Position $ 10,427,421 107 EXHIBIT C-32 CALHOUN COUNTY, TEXAS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION DISCRETE COMPONENT UNIT ENTERPRISE FUND FOR THE YEAR ENDED DECEMBER 31, 2014 Memorial Medical Center OPERATING REVENUES: Patient service revenues (net) $ 22,098,328 Other operating revenues 642,487 Total Operating Revenues 22,740,815 OPERATING EXPENSES: Operating expenses 21,533,415 Depreciation and amortization 964,776 Total Operating Expenses 22,498,191 Operating Income (Loss) 242,624 NON -OPERATING REVENUES (EXPENSES): Interest revenue 7,840 Investment return 1,234 Interest expense (29,580) Private UPL expense (1,209,604) On behalf payments 2,380,910 Total Non -operating Revenues (Expenses) 1,150,800 Net Income (Loss) before Capital Contributions 1,393,424 CAPITAL CONTRIBUTIONS: Capital contributions 321.870 Total Capital Contributions 321,870 Increase (decrease) in net position 1,715,294 Net position, January 1 8,712,127 Net position, December 31 $ 10,427,421 108 EXHIBIT C-33 CALHOUN COUNTY, TEXAS STATEMENT OF CASH FLOWS DISCRETE COMPONENT UNIT ENTERPRISE FUND FOR THE YEAR ENDED DECEMBER 31, 2014 Cash Flows from Operating Activities: Receipts from and on -behalf 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 $ 23,873,416 (9,383,000) (11,482,187) 642,487 3,650,716 (1,981,994) 7,840 (1,974,154) 321,870 (348,309) (29,580) (857,241) (913,260) 1,234 1,234 764,636 3,981,580 $ 4,746,116 $ 242,624 964,776 9,419,000 2,380,910 (9,447,619) 664,137 300,205 (873,317) 3,408,092 $ 3,660,716 109 This page intentionally left blank. 110 PUBLIC HEARING REGARDING DESIGNATION OF PELORUS INVESTMENTS, LLC REINVESTMENT ZONE NO. 15-04 AND GRANTING TAX ABATEMENT: Judge Pfeifer opened the public hearing at 10:12 a.m. Anne Marie Odefey, Attorney introduced Russell Gregg of Pelorus Investments, LLC who gave an overview of the project under consideration. Ms. Odefey stated the project involves Pelorus leasing 18 acres of land from the Port. The Port will ultimately own the land but the improvements will belong to Pelorus. Ms. Odefey stated the investment is approximately $30 million and will create 42 full-time positions. The term of the lease is 30 years. Judge Pfeifer closed the public hearing at 10:22 a.m. as there were no comments from the public. DESIGNATION OF PELORUS INVESTMENTS, LLC REINVESTMENT ZONE NO. 15-01: Anne Marie Odefey stated the reinvestment zone would affect only the 18 acres to be leased by Pelorus Investments, LLC. Commissioner Finster made a motion to approve designation of Pelorus Investments, LLC Reinvestment Zone No. 15-01. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. RESOLUTION OF THE COMMISSIONERS COURT OF CALHOUN COUNTY, TEXAS DESIGNATING PELORUS INVESTMENTS, LLC REINVESTMENT ZONE NO. 15-01 WHEREAS, Pelorus Investments, LLC filed an Application with the Commissioners Court of Calhoun County, Texas for designation of a reinvestment zone on August 19, 2015; and WHEREAS, pursuant to the Property Redevelopment and Tax Abatement Act (Texas Tax Code, Chapter 312) and the Guidelines and Criteria of the Commissioners Court of Calhoun County for Granting Tax Abatement in Reinvestment Zones Created in Calhoun County, (The Guidelines), the Commissioners Court published a Notice of Public Hearing on the Application of Pelorus Investments, LLC for designation of a reinvestment zone in the Port Lavaca Wave on August 19, 2015; and WHEREAS, the Commissioners Court convened in open meeting on Thursday, August 27, 2015 at 10:00 o'clock a.m., pursuant to said Notice for the purpose of conducting a Public Hearing on the Application of Pelorus Investments, LLC for designation of a reinvestment zone, during which hearing representatives of Pelorus Investments, LLC presented statements and evidence in support of its Application, and whereupon all interested persons in attendance who requested to do so, were given the opportunity to speak and present evidence for or against the designation; and WHEREAS, upon conclusion of the Public Hearing, the members of the Commissioners Court considered the evidence and upon motion and second, adopted the following resolution: BE IT RESOLVED by the Commissioners Court of Calhoun County, Texas: findings: The Commissioners Court of Calhoun County, Texas makes the following (a) That the improvements sought are feasible and practical; (b) The designation and improvements would be a benefit to the land to be included in the zone, and to the County after the expiration of the tax abatement agreement; (c) The area will be reasonably likely as a result of the designation to contribute to the retention or expansion of primary employment or to attract major investment in the zone that would be a benefit to the property and that would contribute to the economic development of the County; (d) The Commissioners Court further finds that the entire 18.03 acres (more or less) tract of land is located entirely in an unincorporated area of Calhoun County, Texas; 2. Based upon its findings, the Commissioners Court of Calhoun County, Texas concludes that Pelorus Investments, LLC's Application for Designation of Reinvestment Zone dated August 19, 2015 should be and is hereby approved. 3. A metes and bounds descriptions of the Reinvestment Zone are contained in Exhibit "1," are attached hereto, incorporated by reference and made a part hereof for any and all purposes. Also attached to this Resolution is a plat indicating the boundaries and location of the Reinvestment Zone. The plats are marked Exhibit "2," incorporated by 2 reference and made a part hereof for any and all purposes. 4. The Reinvestment Zone is hereby designated as eligible for tax abatement, subject to approval of any application for tax abatement by the Commissioners Court. 5. The tract of land containing 18.03 acres (more or less) is hereby designated as Pelorus Investments, LLC Reinvestment Zone No. 15-01 and is eligible for tax abatement. 6. This designation of a reinvestment zone shall expire five years from the date of this resolution. PASSED, ADOPTED AND APPROVED, on this 27 h day of August, 2015. ATTEST: Anna Goodman Calhoun County Clerlc COMMISSIONERS COURT OF CALHOUN COUNTY, TEXAS Michael Pfeifer, Cc my Judge K PROPERTY DESCRIPTION 0.73 ACRE STATE OF TEXAS } COUNTY OF CALHOUN } All of that certain tract or parcel containing 0.73 acre situated in the Thomas Cox Survey, Abstract No. 10 of Calhoun County, Texas and being a part of the same property described as 13.90 acre in Deed dated September 8, 1959 from Aluminum Company of America to Calhoun Navigation District recorded in Volume 155, Page 549 of the Official Records of Calhoun County, Texas. This 0.73 acre is more particularly described by metes and bounds as follows: BEGINNING at an existing 5/8 inch iron rod located at the Southwest corner of a previously surveyed 3.00 acre lease for the Southeast corner of this 0.73 acre being described; THENCE with the following courses and distances: South 890 06' 39" West, a distance of 165.77 feet; North 780 05' 28" West, a distance of 38.74 feet; North 000 18' 11" West, a distance of 55.15 feet; South 89' 35' 57" West, a distance of 56.39 feet; North 01 ° 28' 08" East, a distance of 37.18 feet; North 730 09' 45" East, a distance of 248.10 feet; North 890 45' 03" East, a distance of 18.66 feet to the West line of the said 3.00 acre lease for the Northeast corner of this 0.73 acre being described; THENCE South 010 06' 14" East (Base Bearing), with the West line of the said 3.007 acre lease, a distance of 169.16 feet to the PLACE OF BEGINNING, containing within these metes and bounds 0.73 acre. 5708-006B.doc EXHIBIT FiELDNOTE DESCRIPTION 1.70 ACRES STATE OF TEXAS } COUNTY OF CALHOUN } All of that certain tract or parcel containing 1.70 acres situated in the Thomas Cox Survey, Abstract No. 10 of Calhoun County, Texas and being a part of the same property described as 13.90 acres in Deed dated September 8, 1959 from Aluminum Company of America to Calhoun County Navigation District recorded in Volume 155, Page 549 of the Official Records of Calhoun County, Texas. This 1.70 acres is more particularly described by metes and bounds as follows: BEGINNING at a punch mark (Y=13,427,253.43; X=2,753,154.86) in the concrete base of an existing fence post located in the South line of Farm -to -Market Highway No. 1593 for the Northwest corner of this 1.70 acres being described, from which the Northwest corner of the above referenced 13.90 acres bears: South 870 24' 28" West a distance of 1093,92 feet; THENCE North 870 24' 28" East, with the South line of Farm -to -Market Highway No. 1593 and the North line of the said 13.90 acre tract, a distance of 139.87 feet to a 5/8 inch iron rod with plastic cap set at a point of curve for a corner of this 1.70 acres being described; THENCE with the South line of Farm -to -Market Highway No. 1593 and the North line of the said 13.90 acre tract along a curve to the left with a Radius of 1336.28 feet and Delta of 120 32' 23" and a Long Chord of North 810 08' 17" West a distance of 291.87 feet to a 5/8 inch iron rod with plastic cap set at the Northeast corner of the said 13.90 acre tract for the Northeast corner of this 1.70 acres being described; THENCE South 03' 03' 22" East a distance of 71.59 feet to a 518 inch iron rod with plastic cap set for the Southeast corner of this 1.70 acres being described; THENCE South 480 09' 04" West, a distance of 109.47 feet to a 5/8 inch iron rod with plastic cap set at a point of curve for a corner of this 1.70 acres being described; THENCE along a curve to the right with a Radius of 438.00 feet and Delta of 280 14' 55" and a Long Chord of South 590 39' 24" West a distance of 213.77 feet to a 518 inch iron rod with plastic cap set for a corner of this 1.70 acres being described; THENCE South 870 26' 45" West, a distance of 156.05 feet to a 5/8 inch iron rod with plastic cap set for the Southwest corner of this 1.70 acres being described; THENCE North 020 45' 08" West a distance of 208.42 feet the PLACE OF BEGINNING, containing within these metes and bounds 1.70 acres. Coordinates, bearings and distances recited herein are Texas State Plane, South Central Zone NAD'83 based on NGS Monument "Mitchell 2" (Y=13,426,969.87; X=2,750,669.14). 5705-003.doo STATE OF TEXAS COUNTY OF CALHOUN PROPERTY DESCRIPTION 4.97 ACRES } } All of that certain tract or parcel containing 4.97 acres situated in the Thomas Cox Survey, Abstract No. 10 of Calhoun County, Texas and being part of the same property described as 47.765 acres in Deed recorded in Volume 122, Page 443 of the Deed Records of Calhoun County, Texas. This 4.97 acres is more particularly described by metes and bounds as follows: BEGINNING at Texas State Plane South Central Zone NAD'83 (1986) Grid Coordinates of N=13,426,582.99 and E=2,750,724.32 for the North corner of this 4.97 acres being described; THENCE South 320 25' 54" East, a distance of 304.90 feet for the East corner of this 4.97 acres being described; THENCE with the following courses and distances: South 620 36' 23" East, a distance of 159.03 feet; South 57' 12' 07" West, a distance of 214.63 feet; South 649 48' 34" West, a distance of 259.27 feet; South 770 52' 35" West, a distance of 164.29 feet for the South corner of this 4,97 acres being described; THENCE North 290 09' 15" West, a distance of 157.76 feet for the West corner of this 4.97 acres being described; THENCE with the following courses and distances: North 200 06' 31" East, a distance of 19.35 feet; North 280 34' 10" East, a distance of 42.60 feet; North 400 36' 05" East, a distance of 48.45 feet; North 480 03' 51" East, a distance of 52.54 feet; North 540 14' 04" East, a distance of 61.57 feet; North 570 13' 38" East, a distance of 85.05 feet; North 590 45' 10" East, a distance of 89.60 feet; North 620 34' 55" East, a distance of 76.09 feet; North 620 31' 39" East, a distance of 107.40 feet; North 580 59' 51" East, a distance of 96.34 feet; North 540 22' 14" East, a distance of 81.43 feet; North 510 28' 51" East, a distance of 27.21 feet to the PLACE OF BEGINNING, containing within these metes and bounds 4.97 acres. 5708-006A.doc PROPERTY DESCRIPTION 10.63 ACRES STATE OF TEXAS } COUNTY OF CALHOUN } All of that certain tract or parcel containing 10.63 acres situated in the Thomas Cox League, Abstract No. 10 of Calhoun County, Texas and being a part of the same property described as 169.965 acres in Exhibit "A-V of Special Warranty Deed from E. S. Joslin, LP. to Calhoun County Navigation District, recorded in Volume 376, Page 661 of the Official Records of Calhoun County, Texas, This 10.63 acres is more particularly described by metes and bounds as follows: BEGINNING at an existing 5/8 inch iron rod (X=2,756,275.18; Y=13,427,964.23) located at an interior corner of a 35.55 acre tract described in deed recorded in File No. 141182 of the Calhoun County Official Records for the Northeast corner of this 10.63 acres being described; THENCE South 020 07' 20" East, with an interior line of the said 35.56 acre tract, a distance of 827.38 feet to an existing 5/8 inch iron rod located in the North line of a 1.79 acre Access Easement and at the lower Southwest corner of the said 35.55 acre tract for the Southeast corner of this 10.63 acres being described; THENCE South 880 29' 57" West, the North line of the said 1.79 acre Access Easement, a distance of 639.45 feet to a 518 inch iron rod with plastic cap set for the lower Southwest corner of this 10.63 acres being described; THENCE North 020 07' 20" West, a distance of 216.85 feet to a 5/8 inch iron rod with plastic cap set for the upper Southwest corner of this 10.63 acres being described; THENCE North 87' 33' 20" East, a distance of 141.84 feet to a 5/8 inch iron rod with plastic cap set for an interior corner of this 10.63 acres being described; THENCE North 02' 07' 20" West, a distance of 645,00 feet to a 5/8 inch iron rod with plastic cap set in a line of a residue of a 200 acre tract described in deed recorded in Volume 256, Page 449 of the Calhoun County Official Records and an interior line of the above referenced 169.965 acre tract for the Northwest corner of this 10.63 acres being described; THENCE North 87' 33' 20" East, with in part with the said residue of a 200 acre tract and the said 169.965 acre tract and an interior line of the said 35.55 acre tract, passing an existing 518 inch iron rod located on line and at the upper Southwest corner of the said 35.55 acre tract, at a distance of 37.58 feet and continuing a total distance of 497.58 feet to the PLACE OF BEGINNING, containing within these metes and bounds 10.63 acres. The bearings, coordinates and distances recited herein are Texas State Plane, South Central Zone NAD'83 (1993) Grid, relative to NGS monument "Mitchell 2" with coordinates of X=2,750,669.14; Y=13,426,969.87. 5977-003.doo EXHIBIT 11 1,PROJ �. LUINVESTMENT, e`s-, CALHON PORT AUTHORITY — s''nz a'.�-, zS ,�P:.mP.sNPIrSwH:s :nE::T,n�GmnRmi�?A:aa SITE PLAN sn—rs. ivxucv.x — - __— 9i $i w hrs1sAerz:Ro:ina\ I<;N��AamLm, Lmtofan. �.l _c`9 EXHIBIT'A r L % d a U I V A w E sv EXHIBIT-B- PELORUS INVESTMENT, LLC. •°• e.nn.Ra .•..o,.M,. im . <aie.. -C�'— �_� CALHOUN PORT AUTHORITY ga rsLonUsinvssnxsn; rsc, .73 ACRES TRACT inoweeivs, Pxe. �.. � -_ `a�' rarivaor<wsmnza�s•rdwea»xvennm EXHIBIT"B"L— v J F. ,dr®N�n.nom�M.wxi.a.xa TRACT - �-a�• •.lens a wn cmryul. :\c\ )]§; / �/_ \�\A 9\ o # c §,(! o 0 9 ^ni©®\\ )/\/\ /// )\ / � \/ m s C _ ƒ a>§ _ / 1.70 ACFM �4a`i r f :. 1 x m^ i, I. - 3 'le .-S• rid �eirv.. .its �� '� �L '`fla Ca"s��'�'J yh } � L'KM'�rx�,A s4 ,i ` r��''�a k S •°yl�rv-�oG��3r x� h'.,,r'v+� � f T11-f{�8�� " 3� '�-ia' �: a c.w-z ;y) i 4. �- �✓` t Y 5 Y.. i� r# ,¢ g' S oa u giUff g � hT O ( R � '�✓ �.i cadre n i Z}xa i.3i z`' !-rL �� $ �Cn�,,�,�-��` � F y��N� 81 j ]v yis o &�` � � �'� of r• .- �l x J � s T,� i+ \I Sir` � Si � a� T #+j .y'�fi'a'"��'t a,figg i*'hr ni r >�- ,T, A[✓' 4`EY Ir 2 �a.rz$ rl �Tf nv_ JIM EXHIBIT "D" O SU ORVEY PLATHOWING4.9 ACRES, PLGiLOAN1119ILN4e5TA11ENT,UjC MOREORLESS,SITUATEOINANOAPARTHX'9M[-ltb'raattL'i Npod{talon4Aaldm�.mm OFTHETHOMAS COX 9URYEY, A.10, x, u,. ae roN xn.+. x.... vxrn pe�6ssywl mm:Pel)z[ln.11 wn tazllneadz: TRACT t �� e,p st �, - � lXnS 251Ffl rm uwwo ius u (o:ol m-xw . ocswen�c+� x mK. I I r: I a . / NO2'0T2Q„W 11 21525 = ; fit aw.n a I I i 6 .0 . NO2'07'20"W 1 N i,. CPC 'II a4`Vln^. 'TT I u' III ---------- - - � � I I j 1, ! I A II , yl�Lj ry 3 Q - i- i�m� ' 8„m4 5 n I PELORUS INVESTMENT, LLC "14O'4fp° �1""""' ^" j0100 A' _ V 4 9 EXHIBIT "E" CALHOUN PORT AUTHORITY Q &w d %xa .Imwnrm�t:.;;e-e;exasannm:.c� 'I0.63 ACftf5 TRACT s++smems, Inc. d 3 "-g �}avonsx nuwxcmanxnac, uc EXHIBIT "E TRACT4 M tap . ,an. emo �uw n. swn >ao ..r n"..��mn•mm, .n-nm - APPLICATION FOR TAX ABATEMENT AGREEMENT WITH PELORUS INVESTMENTS, LLC: Commissioner Finster made a motion to approve Application for Tax Abatement Agreement with Pelorus Investments, LLC. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. PELORUS ....... ................... I N V E S T M E N T S August 14, 2015 Honorable Michael Pfeifer Honorable Commissioners lamer Clalvan, Vern Lev, Neil Fritch, and Kenneth Finster Calhoun County Commissioners'Court 211 S. Ann Street Port Lavaca, Texas 77979 Re: Request for Tax Abatement on Terminal to be Built on Three Tracts located at the Part of Port Lavaca -Point Comfort in Calhoun County, Texas Please accept this letter as a formal request from Pelorus Investments, LLC ("Pelorus" or "Terminal") to the Calhoun Commissioners' Court requesting that the Court grant a tax abatement for Pelorus' proposed bulk liquid marine and trucking terminal to be built at the Port of Port Comfort ("Port"). During the initial site selection and project planning process, the Calhoun County site was identified as an ideal location for Pelorus' project because of the County's strong petrochemical industry base, its "pro -industry" reputation, and the incentives offered by the County to attract long-term capital. Pelorus recently secured the ground lease from the Port for the Terminal, which will be located within the Calhoun Port Authority (see Exhibit A,B.C,D,E attached hereto). Pelorus has finalized the design and engineering requirements for the Terminal through its local engineering firm, G&W Engineering, Inc. The Terminal will include shore side tankage, truck offloading stations, and barge and ocean going marine outlets for loading crude condensate. The Terminal will also include a petrochemical product transfer system designed to load ocean-going vessels direct from barges. Pelorus' workforce during the build out will be primarily supplied by local businesses such as Rexco, S&R and PMI. G&W Engineering will provide the engineering, design and general contracting services. The build out will involve local civil engineering support, including but not limited to, heavy equipment operators, electricians, surveyors, and fabricators. During the construction phase of the terminal, G&W Engineering estimates that twenty (20) to twenty-five (25) full time contractors will be employed. 11Page Pelorus Investments LLC 7 Switchbud Place, Suite 192-216 The Woodlands, Tx 77380 Once the terminal is in full operation, the built -out terminal will provide a minimum of forty-two (42) full time employees, including two (2) terminal operators, a terminal manager (1), approximately thirty-five (35) truck drivers, two (2) track supervisors, a truck mechanic (1), an administrative support person (1), a legal support person (1), and two (2) senior managers. The proposed Pelorus project will bring significant new business into the Port and enhance the economic growth and development of Calhoun County including but not limited to port lease fees, port throughput fees, wharfage, dockage, and pilotage fees. Pelorus is targeting a September 2015 start date for construction. The completed terminal is estimated to be fully operational within eighteen (18) to twenty-four (24) months following its initiation at a projected cost of $28,000,000.00. Based on these projections, Peloms Investments LLC respectfully requests your favorable consideration of this application and that you grant Pelorus a seven (7) year abatement starting in 2015, which shall be considered year one (1) for this abatement (see attached proposed abatement table). 2Page Respectfully, Pelorus and COO Matthew R. Goitia Pelorus Investments, LLC CEO Peloras Investments LLC 7 Switchbud Place, Suite 192-216 The Woodlands, Tx 77380 PROPOSED PELORUS INVESTMENTS, INC. TAX ABATEMENT TABLE Year 1 (2015) - 90% Abatement; Year 2 (2016) - 90% Abatement; Year 3 (2017) - 85% Abatement; Year 4 (2018) - 75% Abatement; Year 5 (2019) - 50% Abatement; Year 6 (2020) - 25% Abatement; Year 7 (2021) - 10% Abatement. 3Page Pelorus Investments LLC 7 Switchbud Place, Suite 192-216 The Woodlands, Tx 77380 LIST OF EXIIIBITS Exhibit A: Pelorus sites (tracts 1-4) overview at the Port Exhibit B:.73 acre site (Tract 1) future storage site Exhibit C: 1.7 acre site (Tract 2) truck bay off loading stations Exhibit D: 4.97 acre site (Tract 3) future storage site Exhibit E: 10.63 acre site (Tract 4) tank farm - _ ----- _ .. --.. 4 1 P a g e _. _.-...- — ... 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IM 3 HX 1OV211 SEMOV 69'04 ulaoHlnV land NnOHIVO Oil •1N3N1S3ANI SAWIFId zees«e��.E°nn clee ulo:v�lo wo ,9mp1^Vsumue..58>Spa J'1'I "IbN11VN➢Y9NINVW HSI!(IBN fLLll1l,Y,403N 3tl1.91['013W53M3JIpg1{%t( „3„ 11®IHX3 -._ �w 6"yy , a i N 3 e' a G n ° ` a 10, k! 1qf ¢i165I 9 1/9/ ® 4 bNl 'ffiA133NIBN3 4@ R.p B91 ¢¢LL ..,J aYe.� ..,q,n>a .,.., =xa� z b ? $a w� g Faaawwrt ��p illl 0 of , a � �I `\ I I I I 1 iry I i � I I jm I ® 87 .38 I S02°07'20"E ® - 5: oQ k W mN W hr _ __ _ __ ___ _ C)„ ___ __ _____ ___ A tM0 w ``\ __ _ __ _ _ ex 1 ` (Q T U) i I Lil r IJ..I Im I I 1 1 n I Bi ) 0 N 5 „ pJ u u I ,1 0 03K�I.0] I I �j I 9 r 9111011(IB I I 'Jhb3 m 00'9 9 I M„OZ,LO.ZON �y/ N d J Nm¢ in UF,e a I ee Z � e I I M „OZ,LO.O.ZON \ Ye 1 i u I I I I 1 I I 1 I I 1 I I � I I TAX ABATEMENT AGREEMENT between CALHOUN COUNTY, TEXAS PELORUS INVESTMENTS, LLC ($3090009000.00) AUGUST 27, 2015 EFFECTIVE JANUARY 1, 2015 RESOLUTION APPROVING TAX ABATEMENT AGREEMENT WHEREAS, on August 27, 2015, Pelorus Investments, LLC (hereafter "Pelorus") obtained designation of Pelorus Investments, LLC Reinvestment Zone No. 15-01, consisting of certain properties situated in an unincorporated area of Calhoun County, Texas; and WHEREAS, by Application dated August 19, 2015 Pelorus applied for a Tax Abatement Agreement for its bulk liquid marine and trucking terminal, valued at an estimated $30,000,000.00 that will be located in the unincorporated area of Calhoun County in the Pelorus Investments, LLC Reinvestment Zone 15-01; and WHEREAS, prior to adopting this Resolution, the Commissioners Court of Calhoun County, Texas held a public hearing on August 27, 2015, at which interested persons were permitted to speak and present written material for or against the approval of the Pelorus Investments, LLC Reinvestment Zone No. 15-01, and Tax Abatement Agreement sought by Pelorus; and WHEREAS, the Commissioners Court of Calhoun County, Texas, after notice as required by law, has in open meeting discussed the issue of whether to enter into a Tax Abatement Agreement with Pelorus, and being of the opinion that the Application for Tax Abatement Agreement by Pelorus for its expansion should be approved, the Commissioners Court, upon motion and second, adopts the following resolutions: BE IT RESOLVED: ii 1. That the Commissioners Court of Calhoun County, Texas hereby finds that the terms of the proposed Tax Abatement Agreement for Pelorus Investments, LLC's construction and the property subject to the Agreement satisfy eligibility criteria and other requirements of the Guidelines and Criteria for Tax Abatement heretofore adopted by the Commissioners Court on May 28, 2015. 2. The Commissioners Court of Calhoun County, Texas finds that there will be no substantial adverse effect on the provision of the County's services or tax base. 3. The Commissioners Court of Calhoun County, Texas finds that due to the substantial amount of the expenditures and jobs to be created by this project, Pelorus should be granted a variance from the guidelines as to the percentage and number of years of abatement. 4. The Commissioners Court of Calhoun County, Texas reaffirms Pelorus Investments, LLC's Application for Tax Abatement Agreement dated August 19, 2015, and approves the Tax Abatement dated August 27, 2015, subject to the following terms, covenants and conditions contained in the attached Tax Abatement Agreement. 5. Based upon the foregoing findings, the Commissioners Court of Calhoun County, Texas hereby approves and authorizes the execution of the Tax Abatement Agreement between the Commissioners Court of Calhoun County, Texas and Pelorus a copy of which is attached to this Resolution, incorporated by reference, and made a part hereof for any and all purposes. iii PASSED, ADOPTED AND APPROVED, by a vote of 3 for and against on this the 271h day of August, 2015, COMMISSIONERS COURT OF CALHOUN COUNTY, TEXAS By w L Michael J. Pfeiffer,°C unty Judge ATTEST: Anna Goodman, County Clerk By: , Deputy iv TAX ABATEMENT AGREEMENT THE STATE OF TEXAS § § KNOW ALL MEN BY THESE PRESENTS: COUNTY OF CALHOUN § THIS AGREEMENT (hereinafter Agreement) is between Calhoun County, Texas, (hereinafter County), a political subdivision of the State of Texas, acting by and through its duly elected Commissioners Court (hereinafter Commissioners), and Pelorus Investments, LLC, a Texas limited liability company, with a certificate of authority to do business in Texas, with a place of business in Calhoun County, Texas (hereinafter "Pelorus"). 1. Application/Specific Improvements Required. Pelorus has filed with the County an Application for Tax Abatement. The Application was dated August 19, 2015. A copy of the Application is attached hereto, marked Exhibit "1," and made a part hereof for any and all purposes. 1.1 Specific Improvements Required. The County hereby approves the Application for Tax Abatement Agreement expressly upon the condition that Pelorus will make the specific improvements described in its Application. All of the proposed eligible improvements are to be located in the Pelorus Investments, LLC Reinvestment Zone No. 15-01. 1.2 Agreement Governed by Guidelines. Unless otherwise stated, this Agreement for Tax Abatement is made and entered into pursuant to and is governed by the Guidelines and Criteria of the Commissioners Court of Calhoun County, Texas for 1 Granting Tax Abatement in Reinvestment Zones created in Calhoun County, Texas adopted May 28, 2015 (hereinafter "Guidelines") except as varied by the specific provisions of this Agreement and by the Commissioners' enabling resolution. The Guidelines are hereby incorporated by reference and made a part hereof for any and all purposes. Subject to any variances contained in this Agreement, the 2015 Guidelines govern this Agreement. This Agreement is further subject to the following terms, covenants and conditions. 1.3 Property Eligible for Tax Abatement. The County agrees to exempt from taxation the percentages of value of the real property in each year covered by this Agreement only to the extent its value for that year exceeds its value for the year in which this Agreement is executed. The County also agrees to exempt the value of eligible tangible personal property described in the Application located on real property in the Reinvestment Zone in each year covered by this Agreement other than tangible personal property that was located in the Reinvestment Zone at any time before the execution of this Agreement with the County. This provision shall not affect the eligibility for tax abatement of other improvements in the Reinvestment Zone as authorized by any prior Agreements with the County. Tangible personal property that is not eligible for abatement is described in Section 2(f) of the Guidelines and Criteria. 2. Kind, Number and Location of Improvements. The kind, number and location of all proposed improvements of the property subject to this Agreement are as contained in the Application. (SeeExhibit "1") 2 3. Inspection of Premises. Pelorus hereby expressly agrees to provide access to and authorize inspection of its property by County officials, employees, and/or their designees to insure that the improvements described in the Application are made according to the specifications and conditions stated in the Application and this Agreement, and that Pelorus is complying with the Agreement. 4. Limitation of Use. Pelorus shall not make any use of the property that is inconsistent with the general purpose of encouraging development or redevelopment of the Reinvestment Zone during the period that the property tax exemptions are in effect. 5. Right of Recapture. The County shall be entitled to recapture all property tax revenue lost as a result of this Agreement, if Pelorus fails to make the improvements as provided by this Agreement, and the Application attached hereto, or in the event of other specified defaults, after notice and failure to cure, all as more particularly provided in paragraph 13 of this Agreement. 6. Cost of Proiect/Number of Jobs. The estimated cost of the project as described in the Application is $30,000,000.00. It is estimated that 42 permanent jobs will be created as a result of the new or expanded facilities. Substantial compliance with these estimates will be acceptable. Substantial compliance means within 80% of any authorized estimate. 7. Percent of Exemption. Pursuant to the resolution approving this agreement, Pelorus is granted a variance from the County's guidelines as to the percent and number 91 of years of the abatement. As such, the percent of exemption to be abated for each year of the abatement period is as follows: Date % of Exemption January 1, 2015 through December 31, 2015 90% January 1, 2016 through December 31, 2016 90% January 1, 2017 through December 31, 2017 85% January 1, 2018 through December 31, 2018 75% January 1, 2019 through December 31, 2019 50% January 1, 2020 through December 31, 2020 25% January 1, 2021 through December 31, 2021 10% 7.1. Base year Value. On January 1, 2015, the base year value of land and improvement will be determined by the Calhoun County Appraisal District at a future date. 7.2. Limitation on Amount of Abatement. If the value of an existing facility will be deleted or diminished as a result of the project, the eligible value of the project to be abated will be limited to the difference between the cost of the project and the M appraised value of the existing facility that is to be deleted or reduced as a result of the project. 8. Duration. The duration of the abatement term shall be seven (7) years commencing within the tax year 2015, through the tax year 2021, inclusive. 9. Reduction for Closure, Curtailment etc. of Existing Facilities. If, after the effective date of this Tax Abatement Agreement and during the term of the abatement period, Pelorus should close, cease production, or demolish any or all of a facility in Calhoun County that was in existence on the effective date of this Tax Abatement Agreement, or take any other similar action that would have the effect of reducing or deleting the value of the facility, or portion thereof from the tax rolls that was in existence on the effective date of this Tax Abatement Agreement, regardless of the reason, then for the remaining term of the Tax Abatement Agreement, the eligible value for abatement allowed in this Tax Abatement Agreement shall be reduced by the amount of existing property value owned by the Taxpayer that is reduced or deleted from the tax roll. Depreciation, agreed to by the Chief Appraiser, or Appraisal Review Board, shall not be construed as a reduction or deletion of value for purposes of this limitation. 10. Commencement and Termination Dates. The effective date of this Tax Abatement Agreement shall be January 1, 2015. The abatement granted in this Agreement shall apply to all eligible improvements described in the Application (Exhibit "1") and placed in the Reinvestment Zone after the effective date. Taxes will be abated on eligible property for seven consecutive tax years commencing January 1, 2015. 5 Property otherwise eligible for tax abatement under this Agreement shall be eligible for abatement only if the property is placed or constructed in the Reinvestment Zone after the effective date of this Agreement, but on or before December 31, 2021. 11. Description of Project/Economic Life. The facilities designated in the Application are to be constructed on the property it is leasing from the Calhoun Port Authority which are further described in its Application, with an economic life of at least years after completion. The nature of the construction is more completely described in the Application. Any part of the improvements described in the Application constructed prior to the effective date of this Agreement shall not be eligible for abatement, but may be counted in determining the value of the project. Completion of construction is estimated to occur in eighteen to twenty-four months. A complete property description is contained in the Application. 12. Default, Notice, Cure, Termination, etc. Should the County determine that Pelorus is in default in the performance of any of the terms or conditions of this Agreement, the County shall notify Pelorus in writing at the address stated in this Agreement, and if such default is not cured within 60 days from the date of written notice, or within an approved extended curative time as authorized by paragraph 7(a) of the County's Guidelines; this Agreement may be terminated by the Commissioners for cause. 13.1. Events of Default. The following shall be considered events of default, should Pelorus: is 13.1.1. Allow any of its ad valorem taxes owed to the County to become delinquent without timely and proper protest and/or contest; or 13.1.2. Violate any of the terms and conditions of this or any other Abatement Agreement with the County or with any other taxing jurisdiction that has granted Pelorus tax abatement for any project that the County has also granted tax abatement; or 13.1.3. Discontinue producing the product or service described in the Application for any reason excepting fire, explosion or other casualty or accident or natural disaster, for a period of one year during the abatement period after the facility is completed and begins producing the product or service; or 13.1.4. Violate any written term, covenant, condition, agreement, or promise of gift or donation made by Pelorus to the County, although such may be extraneous to this Agreement, and even though same may be otherwise unenforceable; or 13.1.5. Make any material misrepresentation, or omit any material fact either in the Application or in this Tax Abatement Agreement. (Material Misrepresentation or omission of a material fact means a false statement or omission about a material matter which induced the Commissioners Court to take any specific action on the 7 Application for Tax Abatement, and without such misrepresentation, the Commissioners would not have granted this Tax Abatement Agreement, or would have taken some action different than they actually did.) 13.2. Termination Retroactive. Termination of the Tax Abatement Agreement for cause shall be retroactive to the effective date of this Agreement. Termination shall be effected by resolution of the Commissioners and written notice of termination shall be mailed to Pelorus. 13.3. Nonwaiver. In the event the County fails to act on or enforce any element or breach that is identified as a default, such failure to act shall not be a waiver of the County's right to subsequently enforce the same default or any other prior or subsequent default. 13.4. Recapture of Taxes. On termination for cause, Pelorus shall then become liable for the payment of all taxes that would have otherwise become due but for this Abatement Agreement for all calendar years during which the Abatement Agreement was in effect. Such taxes shall be paid to the Calhoun County Appraisal District to the credit of the County within 60 days from the date of receipt of notice of termination. All such taxes shall include statutory penalty and interest from the date they would otherwise have become delinquent, as if they had not been abated, until the date they are actually paid. 13.5. Administration and Enforcement. The administration and enforcement of this Agreement shall be in accordance with the terms contained herein and the Guidelines R. as adopted by the Commissioners on May 28, 2015. In the event of any conflict in the terms of this Agreement and the Guidelines adopted by the Commissioners, the provisions of this Agreement shall prevail, unless prohibited by law, then the Guidelines adopted by the Commissioners and their provisions shall prevail. 13.6. Assignment. This Agreement may not be assigned, either in whole or part, without the express written consent of County, which would not be unreasonably withheld. Any assignment is subject to the conditions contained in the Guidelines and this Agreement. Any attempt to assign this Agreement, except as provided herein, shall be null and void. 14. Type of Legal Entity. Pelorus represents to the County that it is a limited liability company, duly organized, validly existing, incorporated under the laws of the State of'Texas, and in good standing. Pelorus further represents it is duly qualified and in good standing under the laws of the State of Texas and has all requisite power and authority to own and operate properties and to carry on its business as now being or intended to be conducted. The name and address of the registered agent for service in Texas is: Galloway, Johnson, Tompkins, Burr & Smith 1301 McKinney, Suite 1400 Houston, Texas 77010 Pelorus shall notify the County within 60 days of any change in the registered agent or status of the corporation. 0 15. Notices. Any notices required to be given hereunder, shall be given in writing as follows: (a) County: County Judge Calhoun County Courthouse 211 S. Ann Port Lavaca, Texas 77979 (b) Pelorus Investments, LLC: Russell Gregg, Owner Pelorus Investments, LLC 7 Switchbud Place, Suite 192-216 The Woodlands, Texas 77380 16. Reimbursement for Fees and Expenses. Within 30 days from receipt of written notice, Pelorus will reimburse the County for any expenses, directly or indirectly incurred by the County for processing and approving the Application for Tax Abatement, preparation and presentation of this Tax Abatement Agreement, and any other expenses reasonably incurred by the County in any way related thereto, including all expenses that may be incurred in enforcing or defending any term, covenant or condition contained in this Agreement. 17. Indemnity. Pelorus hereby agrees to hold harmless and indemnify the County, each of its elected officials, all of its servants, agents and employees, and any designee (a person or legal entity designated to perform any function required under the County's Guidelines, or under the Tax Abatement Application, or by the terms of this Tax Abatement Agreement) and the Calhoun County Appraisal District, its officers, directors, servants, agents and employees for the amounts of any and all liabilities, 10 claims, costs, judgments, penalties, interest, court costs and attorney fees incurred by the County, each of its elected officials, all of its servants, agents and employees, or any designee, and the Calhoun County Appraisal District, its officers, directors, servants, agents and employees in defense of any claims occurring out of or in any way incident to processing the Application, or any other claim arising out of or incident to the terms, covenants and conditions contained in this Tax Abatement Agreement, or arising out of or in connection with the Reinvestment Zone, or the project subject to abatement. 18. Incontestability. At the option of the County, this Agreement may be terminated, and all taxes that would have otherwise been due but for this Abatement Agreement will become due and payable within 60 days from date of written notice of the amounts due and owing, including penalty and interest as provided in paragraph 13.4 of this Agreement if any of the following events occur: (a) If Pelorus should contest any term, covenant or condition contained in this Agreement, or attempt to prevent or negate the enforceability of any of such terms, covenants or conditions; or (b) If any third party, firm, corporation or other legal entity should contest any term, covenant or condition contained in this Agreement, and prevent or negate the enforceability of any of such terms, covenants or conditions by final judgment in a court of competent jurisdiction; or (c) If any governmental agency should contest any term, covenant or condition contained in this Agreement, and either by enforceable regulatory order, or by final 11 judgment of a court of competent jurisdiction prevent or negate the enforceability of any of such terms, covenants or conditions. 19. Assurances and Special Conditions. The County and Pelorus agree that the following assurances, promises and conditions are made by Pelorus expressly to induce the County to grant this Tax Abatement Agreement and that without such assurances, promises and conditions the County would not have granted this Tax Abatement Agreement. Pelorus hereby expressly makes and agrees to be bound by the following representations, assurances, promises and conditions: 19,1. Accuracy of Information. That all information contained in Pelorus' Application and furnished to the County for incorporation in this Tax Abatement Agreement is true, complete and correct. 19.2. Authority to Sign. That the person who signed the Application for Tax Abatement Agreement on behalf of Pelorus has unrestricted authority to execute the Application, to execute this contract document on behalf of Pelorus, and to obligate Pelorus to all the terms, covenants and conditions contained in this Tax Abatement Agreement. By acceptance of any of the benefits provided hereunder, Pelorus has authorized and ratified the execution and delivery of this Agreement and represents that it is enforceable against Pelorus in accordance with the terms of this Agreement. 19.3. Commencement of Construction. Other than preliminary matters, that construction will not commence on any of the eligible improvements until after this Tax Abatement Agreement is executed by the County. 12 19.4. Permits. That the project described in the Application, and this Tax Abatement Agreement will not be constructed without first obtaining all necessary local, state and federal environmental and construction permits, and that Pelorus will abide by all conditions of the permits, laws and ordinances, rules and regulations governing the construction and operation of the project throughout its economic life. 19.5. All Conditions to be Performed. That Pelorus will abide by all conditions of this Tax Abatement Agreement and the Guidelines adopted by the Commissioners applicable to this Agreement. 19.6. Public Health and Safety. That the planned use of the property will not constitute a hazard to public health or safety throughout the economic life of the project. 19.7. Required to Make Specific Improvements. That Pelorus will make the specific improvements to the property as described in its Application. (See Exhibit "I") 19.8. Estimates/Strict Compliance. Estimates of the cost and value of the project and the number of jobs retained or created as a result of the project that are within 80% of actual cost, value and number of jobs may be construed to be substantial compliance. Unless estimates are expressly authorized, strict compliance is required. 20. Information to Determine Compliance. Pelorus covenants and agrees to provide within a reasonable time, not to exceed 30 days after written request, such information as may be required by the County or its designee, in order to determine compliance on Pelorus' part of the terms of this Tax Abatement Agreement. 13 21. Contract Terms and Conditions Survive Abatement Period. Unless sooner terminated under other provisions hereunder, all other rights, duties and obligations contained in this Agreement shall continue in full force and effect until all taxes levied in each of the seven years in which an exemption applied under this Agreement are fully paid by Pelorus, and all other covenants and conditions have been fulfilled. Provided, however, that no extension of the abatement period shall occur as a result of this Agreement beyond the 2021 tax year, it being the intent of the parties that seven years is the limit of abatement granted. 22. Amendment. The County and Pelorus agree that this agreement may be amended by mutual consent to modify the projects and investment contemplated in this Agreement due to changed market conditions and technical specifications, save and except paragraph 8. 23. Miscellaneous. The following additional provisions are included and are made express conditions of this Tax Abatement Agreement in order to carry out the intent and purposes of the County's Guidelines, or to address any special problems or needs arising out of the uniqueness of the project, the Application, or Pelorus: 23.1. Agreement Survives Reinvestment Zone. It is specifically understood and agreed that the designation of the Reinvestment Zone in which the eligible property described in this Tax Abatement Agreement is located is valid for a period of five years from August 27, 2015, unless subsequently extended. The fact that the designation of the 14 Reinvestment Zone may expire before this Agreement terminates shall not effect the terms and conditions of this Agreement. 23.2. Payment of Taxes. During the term of this Agreement, Pelorus' taxes shall be payable as follows: 23.2.1. The value of any ineligible property as described in Section 2(g) of the County's Guidelines adopted on May 28, 2015 shall be fully taxable. 23,2.2. The base year value of existing property not otherwise eligible for tax abatement as determined each year shall be fully taxable; and 23.2.3. The additional value of new eligible property in the Reinvestment Zone shall be taxable subject to the exemptions provided in paragraph 7 above. 23.3. Conflicts of Law. This Agreement shall be governed by and construed in accordance with the laws of the State of Texas, without regard to its conflicts of laws rule. 23.4. Severability. At the option of the County, the invalidity of any one or more covenants, phrases, clauses, sentences, paragraphs or sections of this Agreement shall not affect the remaining portions of this Agreement or any part hereof, and in case of any such invalidity, this Agreement may be construed as if such invalid covenants, phrases, clauses, sentences, paragraphs or sections were not included. 23.5. Subtitles. The use of subtitles in this Agreement is strictly for convenience, and shall have no legal significance whatsoever. The use of the singular shall include the 15 plural when appropriate. The use of any reference to gender shall include any and all other genders when appropriate. 23.6. Place of Performance. This Agreement, in its entirety, shall be performable in Calhoun County, Texas. As part of the consideration for entering into this Agreement, both County and Pelorus agree that any litigation to construe or enforce the terms and conditions of this Agreement shall be brought in the State Courts of Calhoun County, Texas. 23.7. Acceptance by Pelorus. By acceptance of this Agreement and/or any benefits conferred hereunder, Pelorus represents that its undersigned agent has complete and unrestricted authority to enter into this Tax Abatement Agreement and to obligate and bind Pelorus to all of the terms, covenants and conditions contained in this Agreement. Pelorus agrees to be bound by all assurances and commitments contained in the Application dated August 14, 2015, the Guidelines and Criteria as applicable, and the specific terms, covenants and conditions contained in this Tax Abatement Agreement. 23.8. Approval by Commissioners. This Agreement, in its entirety, including authority to execute it in this form, has been approved by the Commissioners, in a regular meeting of the Commissioners, after due notice as required by law, and pursuant to Resolution duly adopted by the Commissioners by at least a three -fourths vote of the entire Commissioners Court. 23.9. Binding Effect. This Agreement, in its entirety, shall be binding upon all the parties hereto, their respective successors and/or assigns. EXECUTED IN MULTIPLE ORIGINALS on the 271h day of August, 2015, to begin January 1, 2015. ATTEST: Anna Goodman, County Clerk By r Deput COUNTY: COMMISSIONERS COURT CALHOUN COUNTY, TEXAS t/'F— ichael J. PW,nty PELORUS INVESTMENTS, LLC 17 1J.. 4 U. < . .. August 19, 2015 Honorable Michael Pfeifer Honorable Commissioners Roger Galvan Vern Lissy Neil Fritchand Kenneth Finster Calhoun County Cormnissioners'Court 211 S. Ann Street Port Lavaca, Texas 77979 Re: Request for Tax Abatement on Terminal to be Built on Three Tracts located at the Port of Port Lavaca -Point Comfort in Calhoun County, Texas Your Honors: Please accept this letter as a formal request from Pelorus Investments, LLC ("Pelorus" or "Terminal") to the Calhoun Commissioners' Court requesting that the Court grant a tax abatement for Pelorus' proposed bulk liquid marine and trucking terminal to be built at the Port of Port Comfort ("Port"). During the initial site selection and project planning process, the Calhoun County site was identified as an ideal location for Pelorus' project because of the County's strong petrochemical industry base, its "pro -industry" reputation, and the incentives offered by the County to attract long-term capital. Pelorus recently secured the ground lease from the Port for the Terminal, which will be located within the Calhoun Port Authority (see Exhibit A,B.C,D,E attached hereto). Pelorus has finalized the design and engineering requirements for the Terminal through its local engineering firm, G&W Engineering, Inc. The Terminal will include shore side tankage, truck offloading stations, and barge and ocean going marine outlets for loading crude condensate. The Terminal will also include a petrochemical product transfer system designed to load ocean-going vessels direct from barges. Pelorus' workforce during the build out will be primarily supplied by local businesses such as Rexco, S&R and PMI. G&W Engineering will provide the engineering, design and general contracting services. The build out will involve local civil engineering support, including but not limited to, heavy equipment operators, electricians, surveyors, and fabricators. During the construction phase of the terminal, G&W Engineering estimates that twenty (20) to twenty-five (25) fill time contractors will be employed. I111age, Pelorus investments LLC EXHIBIT 7 Switchbud Place, Suite 192-216 The Woodlands, Tx 77380 q 4 1`` Once the terminal is in full operation, the built -out terminal will provide a minimum of forty-two (42) full time employees, including two (2) terminal operators, a terminal manager (1), approximately thirty-five (35) truck drivers, two (2) truck supervisors, a truck mechanic (1), an administrative support person (1), a legal support person (1), and two (2) senior managers. The proposed Pelorus project will bring significant new business into the Port and enhance the economic growth and development of Calhoun County including but not limited to port lease fees, port throughput fees, wharfage, dockage, and pilotage fees. Pelorus is targeting a September 2015 start date for construction. The completed terminal is estimated to be fully operational within eighteen (18) to twenty-four (24) months following its initiation at a projected cost of $30,000,000.00. Based on these projections, Pelorus Investments LLC respectfully requests your favorable consideration of this application and that you grant Pelorus a seven (7) year abatement starting in 2015,.which shall be considered year one (1) for this abatement (see attached proposed abatement table). Respectfully, Russell Pelorus and COO Matthew R. Goitia Pelorus Investments, LLC CEO 21Pag Pelorus Investments LLC 7 Switchbud Place, Suite 192-216 The Woodlands, Tx 77380 PROPOSED PELORUS INVESTMENTS, INC. TAX ABATEMENT TABLE Year 1 (2015) - 90% Abatement; Year 2 (2016) - 90% Abatement; Year 3 (2017) - 85% Abatement; Year 4 (2018) - 75% Abatement; Year 5 (2019) - 50% Abatement; Year 6 (2020) - 25% Abatement; Year 7 (2021) - 10%Abatement. 3 1 P a g e Pelorus Investments LLC 7 Switchbud Place, Suite 192-216 The Woodlands, Tx 77380 LIST OF EXHIBITS Exhibit A: Pelorus sites (tracts 1-4) overview at the Port Exhibit B:.73 acre site (Tract 1) future storage site Exhibit C: 1.7 acre site (Tract 2) truck bay off loading stations Exhibit D: 4.97 acre site (Tract 3) future storage site Exhibit E: 10.63 acre site (Tract 4) tank farm 41Page Pelorus Investments LLC 7 Switchbud Place, Suite 192-216 The Woodlands, Tx 77380 ORUS I � ue orenmaa J� PELPROJEICT SHED AN LLC ess. LL®h&s� ewameeas 1" i Ivvm CALHOUN PORT AUTHORITY s •rmz" sneil ae orw .remo NFRiI NMTRInETCNMIN44 LLC b EXHIBIT "A" 8 _ ai..: n,n.uz va 'i ze,xz f�+ naP� ai_u ii 1 Ffa EXHIBITS PELORUS INVESTMENT, -LC. CALHOUN PORT AUTHORITY � - g Ra PEI OROS INV6SIHfiMf I LC .73 ACRES TRACT E NEER6 NC �— a a • g TM nma n m� „4 c rn xx _ EXHIBIT 3 TRACT 3 am 1 PROPERTY DESCRIPTION 0.73 ACRE STATE OF TEXAS } COUNTY OF CALHOUN } All of that certain tract or parcel containing 0.73 acre situated in the Thomas Cox Survey, Abstract No. 10 of Calhoun County, Texas and being a part of the same property described as 13.90 acre in Deed dated September 8, 1959 from Aluminum Company of America to Calhoun Navigation District recorded in Volume 155, Page 549 of the Official Records of Calhoun County, Texas. This 0.73 acre is more particularly described by metes and bounds as follows: BEGINNING at an existing 5/8 inch iron rod located at the Southwest corner of a previously surveyed 3.00 acre lease for the Southeast corner of this 0.73 acre being described; THENCE with the following courses and distances: South 89' 06' 39" West, a distance of 165.77 feet; North 780 05' 28" West, a distance of 38,74 feet; North 000 18' 11" West, a distance of 55.15 feet; South 89' 35' 57" West, a distance of 56.39 feet; North 01 ° 28' 08" East, a distance of 37.18 feet; North 730 09' 45" East, a distance of 248.10 feet; North 890 45' 03" East, a distance of 18.66 feet to the West line of the said 3.00 acre lease for the Northeast corner of this 0.73 acre being described; THENCE South 010 06' 14" East (Base Bearing), with the West line of the said 3.007 acre lease, a distance of 169.16 feet to the PLACE OF BEGINNING, containing within these metes and bounds 0.73 acre. 5708-0068.doo 0>, NIA O G D A 1 I. `t L__..—..__— I , 1 -\ I 'E' IIWWc II 6 �2 M 208 42' A V OR Li NO2*45'08"W F- 0 ED 0 > � cc > 0 02H 0 n �jgE� x C) 0nm --4 >1 > mo< i > '8' cf) U) Isr" \X -x pl EXHIBIT "C" CALHOUN PORTA T I PELORU5 INVESTMENT, IC. 1.70 ACRES TRACT EXHIBIT TRACT 2 ay i�x L �UTY Pm w'nx- FIELDNOTE DESCRIPTION 1.70 ACRES STATE OF TEXAS } COUNTY OF CALHOUN } All of that certain tract or parcel containing 1.70 acres situated in the Thomas Cox Survey, Abstract No. 10 of Calhoun County, Texas and being a part of the same property described as 13.90 acres in Deed dated September 8, 1959 from Aluminum Company of America to Calhoun County Navigation District recorded in Volume 155, Page 549 of the Official Records of Calhoun County, Texas. This 1.70 acres is more particularly described by metes and bounds as follows: BEGINNING at a punch mark (Y=13,427,253.43; X=2,753,154.86) in the concrete base of an existing fence post located in the South line of Farm -to -Market Highway No. 1593 for the Northwest corner of this 1.70 acres being described, from which the Northwest corner of the above referenced 13.90 acres bears: South 87' 24' 28" West a distance of 1093.92 feet; THENCE North 870 24' 28" East, with the South line of Farm -to -Market Highway No. 1593 and the North line of the said 13.90 acre tract, a distance of 139,87 feet to a 5/8 inch iron rod with plastic cap set at a point of curve for a corner of this 1.70 acres being described; THENCE with the South line of Farm -to -Market Highway No. 1593 and the North line of the said 13.90 acre tract along a curve to the left with a Radius of 1336.28 feet and Delta of 120 32' 23" and a Long Chord of North 810 08' 17" West a distance of 291.87 feet to a 518 inch iron rod with plastic cap set at the Northeast corner of the said 13.90 acre tract for the Northeast corner of this 1.70 acres being described; THENCE South 030 03' 22" East a distance of 71.59 feet to a 518 inch iron rod with plastic cap set for the Southeast corner of this 1.70 acres being described; THENCE South 480 09' 04" West, a distance of 109.47 feet to a 5/8 inch iron rod with plastic cap set at a point of curve for a corner of this 1.70 acres being described; THENCE along a curve to the right with a Radius of 438.00 feet and Delta of 280 14' 55" and a Long Chord of South 59' 39' 24" West a distance of 213.77 feet to a 5/8 inch iron rod with plastic cap set for a corner of this 1.70 acres being described; THENCE South 870 26' 45" West, a distance of 156.05 feet to a 5/8 inch iron rod with plastic cap set for the Southwest corner of this 1.70 acres being described; THENCE North 02' 45' 08" West a distance of 208.42 feet the PLACE OF BEGINNING, containing within these metes and bounds 1.70 acres. Coordinates, bearings and distances recited herein are Texas State Plane, South Central Zone NAD'83 based on NGS Monument "Mitchell 2" (Y=13,426,969.87; X=2,750,669.14). 5708-003.doc I j ) STATE OF TEXAS COUNTY OF CALHOUN PROPERTY DESCRIPTION 4.97 ACRES } } All of that certain tract or parcel containing 4.97 acres situated in the Thomas Cox Survey, Abstract No. 10 of Calhoun County, Texas and being part of the same property described as 47.765 acres in Deed recorded in Volume 122, Page 443 of the Deed Records of Calhoun County, Texas. This 4.97 acres is more particularly described by metes and bounds as follows: BEGINNING at Texas State Plane South Central Zone NAD'83 (1986) Grid Coordinates of N=13,426,582.99 and E=2,750,724.32 for the North corner of this 4.97 acres being described; THENCE South 320 25' 54" East, a distance of 304.90 feet for the East corner of this 4.97 acres being described; THENCE with the following courses and distances: South 620 36' 23" East, a distance of 159.03 feet; South 570 12' 07" West, a distance of 214.63 feet; South 640 48' 34" West, a distance of 259.27 feet; South 770 52' 35" West, a distance of 164.29 feet for the South corner of this 4.97 acres being described; THENCE North 290 09' 15" West, a distance of 157.76 feet for the West corner of this 4.97 acres being described; THENCE with the following courses and distances: North 200 06' 31" East, a distance of 19.35 feet; North 280 34' 10" East, a distance of 42.60 feet; North 400 36' 05" East, a distance of 48.45 feet; North 480 03' 51" East, a distance of 52.54 feet; North 540 14' 04" East, a distance of 61.57 feet; North 570 13' 38" East, a distance of 85.05 feet; North 590 45' 10" East, a distance of 89.60 feet; North 620 34' 55" East, a distance of 76.09 feet; North 620 31' 39" East, ad istance of 107.40 feet; North 580 59' 51" East, a distance of 96.34 feet; North 540 22' 14" East, a distance of 81.43 feet; North 510 28' 51" East, a distance of 27,21 feet to the PLACE OF BEGINNING, containing within these metes and bounds 4.97 acres. 5708-006A.doc I I I I , I N027685 f'w ff — 2 1 1 % tNI �RI T / 4i pl1 1 1 PEA i —, CIA I � Z 1 R1 � Fri 4: -- m X Q t B i —._ _�F) l �� Y A _ �W § — --- I -- y ti ------- —J --------- Cn , / L( „OZ,LO.ZOS " . �a II n I , III . a ® • o 0 . Rg4M 6N.•"w Prm PorIN PEIORUS INVESTMENT LLC •� /4(� � _ _ y - EXHIBIT "E" CALHOUN PORT AUTHORITY Q & W a�mv;r✓»?cm:;r.m.-mrsrsr+nms. 10.83 ACRES TRACT "AP.IIHSH �tARINLTCRMINA4 «� °tea` EXHIBIT •'E•' .„a . tw,aax�- o. ®',,rsn: moo- — ...i TRACT �. art PROPERTY DESCRIPTION 10.63 ACRES STATE OF TEXAS COUNTY OF CALHOUN All of that certain tract or parcel containing 10.63 acres situated in the Thomas Cox League, Abstract No. 10 of Calhoun County, Texas and being a part of the same property described as 169.965 acres in Exhibit "A-V of Special Warranty Deed from E. S. Joslin, LP. to Calhoun County Navigation District, recorded in Volume 376, Page 661 of the Official Records of Calhoun County, Texas, This 10.63 acres is more particularly described by metes and bounds as follows: BEGINNING at an existing 5/8 inch iron rod (X=2,756,275.18; Y=13,427,964.23) located at an interior corner of a 35.55 acre tract described in deed recorded in File No. 141182 of the Calhoun County Official Records for the Northeast corner of this 10.63 acres being described; THENCE South 020 07' 20" East, with an interior line of the said 35.55 acre tract, a distance of 827.38 feet to an existing 5/8 inch iron rod located in the North line of a 1.79 acre Access Easement and at the lower Southwest corner of the said 35.55 acre tract for the Southeast corner of this 10.63 acres being described; THENCE South 880 29' 57" West, the North line of the said 1.79 acre Access Easement, a distance of 639.45 feet to a 5/8 inch iron rod with plastic cap set for the lower Southwest corner of this 10.63 acres being described; THENCE North 020 07' 20" West, a distance of 216.85 feet to a 5/8 inch iron rod with plastic cap set for the upper Southwest corner of this 10.63 acres being described; THENCE North 87' 33' 20" East, a distance of 141.84 feet to a 5/8 inch iron rod with plastic cap set for an interior corner of this 10.63 acres being described; THENCE North 020 07' 20" West, a distance of 645.00 feet to a 5/8 inch iron rod with plastic cap set in a line of a residue of a 200 acre tract described in deed recorded in Volume 256, Page 449 of the Calhoun County Official Records and an interior line of the above referenced 169.965 acre tract for the Northwest corner of this 10.63 acres being described; THENCE North 87' 33' 20" East, with in part with the said residue of a 200 acre tract and the said 169,965 acre tract and an interior line of the said 35.55 acre tract, passing an existing 5/8 inch iron rod located on line and at the upper Southwest corner of the said 35,55 acre tract, at a distance of 37.58 feet and continuing a total distance of 497.58 feet to the PLACE OF BEGINNING, containing within these metes and bounds 10.63 acres. The bearings, coordinates and distances recited herein are Texas State Plane, South Central Zone NAD'83 (1993) Grid, relative to NGS monument "Mitchell 2" with coordinates of X=2,750,669.14; Y=13,426,969.87. 5977-003.doc REQUEST BY RUSSELL CAIN REAL ESTATE AND COASTAL BOAT SERVICES FOR AUTHORIZATION TO HOST A "DO IT YOURSELF' BEACH BASH ON SATURDAY, SEPTEMBER 5, 2015; 12 NOON TO 5:00 P.M.; AT THE PAVILION ON KINGFISHER BEACH. LIABILITY INSURANCE WILL BE PROVIDED FOR THE EVENT: Commissioner Finster made a motion to authorize request by Russell Cain Real Estate and Coastal Boat Services to host a "Do It Yourself' Beach Bash on Saturday, September 5, 2015 from 12 Noon to 5:00 P.M. at the Pavilion on Kingfisher Beach. Liability Insurance will be provided for the event. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Kenneth W. Finster County Commissioner County of Calhoun Precinct 4 August 14, 2015 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 August 27, 2015. • Discuss and take necessary action authorize Russell Cain Real Estate and Port O'Connor Rentals to host a "Do it Yourself' Beach Bash on Saturday, September 5, 2015; 12 Noon to 5:00 p.m.; at the Pavilion on Kingfisher Beach. Liability insurance will be provided for the event. Sincerely, W c7;SVv Kenneth W. Finster KWF/at P.O. Box 177 — Seadrift, Texas 77983 — email: kfinster@calhouncotx.org — (361) 785-3141 — Fax (361) 785-5602 Page 1 of 1 From: Kenny Finster <kfinster@calhouncotx.org> To: April Townsend<april.townsend@calhouncobc.org> Date: 08/10/2015 03:00 PM Subject: Fwd: Please, requesting POC Pavillion ... Labor Day, 2015. Saturday Sent via the Samsung Galaxy S@6 active, an AT&T 4G LTE smartphone -------- Original message -------- From: Brenda Carter <brendainportoconnor@gmail.com> Date: 08/10/2015 2:55 PM (GMT-06:00) To: Kenneth Finster <kfinster@calhouncotx.org> Subject: Please, requesting POC Pavillion... Labor Day, 2015. Saturday 12 Noon to 5 PM - "Do it Yourself" Beach Bash. Will be sponsored by Russell Cain Real Estate and Port O'Connor Rentals Liability insurance via Siegeler Insurance. Attendees to bring their own lawn chairs and ice chests. No food or drink services to be provided. We understand we will need a "rent a cop" to be present and paid for by sponsors. Please let me know if we need more to be provided. Thank you, Brenda Carter, rcre 361-920-2005 cell Sent from my iPhone https://mail.calhouncotx.orglWorldClient.dll?Session=AGMTY97JZK20U&V iew--Messa... 8/10/2015 '`gym b® CERTIFICATE OF LIABILITY INSURANCE DB/1) 9/2015 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ion) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder In lieu of such endorsement(s). PRODUCER Siegelex Insurance Agency 172 West Austin Street Giddings TX 78942-3294 CONTACT Kristine Matthijetz ONE (979)542-3449 NC No:(979)542-0469 n DD RIEBB.kmatthijetz@siegina. com INSURERS AFFORDING COVERAGE NAICM INSURERA:Western Heritage Ins Co INSURED Brenda Carter DBA Coastal Boat Services, LTD PO BOX 161 Port O'Connor TX 77982 INSURER B : INSURERC: INSURER D: INSURER E : INSURER F: COVERAGES CERTIFICATE NUMBER:Special Even REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED, NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR TR TYPE OF INSURANCE ADDL SUER POLICY NUMBER MMIDDYEFF MMIDIVY Y9 LIMITS A X COMMERCIALGENERALLNIBILITY CLAIMS -MADE OCCUR TBD 9/5/2015 9/5/2015 EACH OCCURRENCE $ 1,000,000 REM 6ES Ee conurtance PREMISE $ 100,000 MED EXP(Any one person) $ 11000 PERSONAL& ADV INJURY $ 1,000,000 GEWL AGGREGATE LIMIT APPLIES PER: POLICY ❑ JECT1:1 LOC OTHER: GENERALAGGREGATE $ 2r000,000 X PRODUCTS-COMP/OP AGO $ Included $ AUTOMOBILE LIABILITY ANY AUTO ALL OWNED SCHEDULED AUTOS NON -OWNED HIREDAUTOS AUTOS COMBINED SINGLE LIMIT Es scddent $ BODILY INJURY (Per Pearson) $ BODILY INJURY(Peracdtlent) E PROPERTY DAMAGE PeraccldeM $ E UMBRELLA LIAR EXCESS LIAB OCOOR CLAIMSMADE EACH OCCURRENCE E AGGREGATE $ DED I I RETENTION $ WORKERS COMPENSATION AND EMPLOYERS' LIABILITY YIN ANY PROPRIETORIPARTNERIEXECUTIVE ❑NIA OFFICER(MEMBER EXCLUDED? (Mandolory In NH) B yyas describe under DESGtRIPTiONOFOPERATIONS balm STATUTE ER E.L. EACH ACCIDENT $ E.L. DISEASE - EA EMPLOYE $ - E.L. DISEASE -POLICY LIMIT $ DESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES (ACORD 101, Additional Remadls Schedule, maybe attached if more apace is required) Additional Insured in favor of Certificate Holder as required by written contract for General Liabilty. CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE Calhoun County 202 South Ann Suite B THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. Port Lavaca, TX 77979 AUTHORIZED REPRESENTATIVE M T. Siegeler/KM ©1988-2014 ACORD CORPORATION. All rights reserved. ACORD 25 (2014101) The ACORD name and logo are registered marks of ACORD INED251901AGII INTERGOVERNMENTAL AGREEMENT BETWEEN CALHOUN COUNTY AND FRIO COUNTY REGARDING HOUSING OF FRIO COUNTY INMATES IN THE CALHOUN COUNTY ADULT DETENTION CENTER AND AUTHORIZE APPROPRIATE SIGNATURES: Rachel Martinez, Jail Administrator, stated this agreement would be for housing overflow of inmates of Frio County should the need arise. Frio County will be responsible for transporting their inmates. Commissioner Finster made a motion to approve intergovernmental agreement between Calhoun County and Frio County regarding housing of Frio County inmates in the Calhoun County Adult Detention Center and authorize appropriate signatures. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster 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: CALHOUN COUNTY ADULT DETENTION CENTER DATE: AUGUST 27,2015 Please place the following item(s) on the Commissioner's Court agenda for the dates) indicated: AGENDA FOR AUGUST 27,2015 • Consider and take necessary on intergovernmental agreement between Calhoun County and Frio County regarding housing of Frio County inmates in the Calhoun County Adult Detention Center. Sincerely, OA'S.� George Ateman Calhoun County Sheriff INTERGOVERNMENTAL AGREEMENT BETWEEN CALHOUN COUNTY AND FRIO COUNTY REGARDING HOUSING OF FRIO COUNTY INMATES IN THE CALHOUN COUNTY ADULT DETENTION CENTER On the hereafter referred to the COUNTY OF CALHOUN, TEXAS hereafter referred to as "CALHOUN", ENTERED INTO THE FOLLOWING Agreement concerning the incarceration of overflow -prisoners of FRIO County, Texas hereafter referred to as "FRIO" and said Agreement is set out in full hereafter. 1. CALHOUN hereby agrees to house overflow prisoners incarcerated by FRIO if space is available. The availability of space shall be determined by the Calhoun County Sheriff in accordance with the current jail regulations as set out by the Texas Commission on Jail Standards concerning the separation and classification of prisoners. CALHOUN shall assess a fee for housing said inmates at the rate of $ 46.00 per day per inmate and CALHOUN shall bill FRIO on a monthly basis for such cost in an itemized statement showing the number of days each individual inmate was housed in CALHOUN. 2. IWO shall pay for any and all hospital and health care and prescription drugs provided to any prisoner by Southern Health Partners, housed by CALHOUN for FRIO. Non prescription medication shall be dispensed according to the Calhoun County Adult Detention Center Medical Plan. 3. FRIO hereby agrees to comply with all booking procedures of CALHOUN. FRIO shall provide booking, classification, medical and mental health screening, suicide screening and copies of all holds/detainers on each inmate. 4. CALHOUN and FRIO hereby agree that CALHOUN will not house any Injured inmates unless TRIO has furnished an acceptable medical release signed by medical personnel, certifying that the prisoner may be incarcerated. 5. CALHOUN further agrees that should a prisoner be injured while being housed by CALHOUN within (12) hours notify FRIO of said.mJW and provide FRIO with copies of all incident reports relating to said injury. 6. The CALHOUN County Sheriff reserves the right to refuse or remove any inmate From the CALHOUN County Adult Detention Center if it is in the best interest of CALHOUN. FRIO shall promptly arrange to take custody of its inmates if so requested by the CALHOUN County Sheriff. 7. FRIO agrees to assume responsibility for all transportation of FRIO inmates housed in CALHOUN County. 8. All agreements between the parties are set out in this Agreement and no oral Agreement not contained herein shall be enforceable against either party. 9. The County of FRIO agrees to bring with each inmate delivered to the Calhoun County Adult Detention Center all available arrest, booking, classification, medical, mental and suicide screening documents in possession of the County of FRIO regarding each inmate, and has the duty to advise CALHOUN of any known dangerous propensities, medical necessities, and medical conditions of each inmate. 10. The County of FRIO shall be fully responsible and liable for all suits, claims, damages, losses, or expenses, including reasonable attorney's fees arising out of the County of FRIO performance or non-performance of the service and Duties herein stated, but to the county of FRIG and specifically excluding the actual incarceration of inmates by The County of FRIO. The County of FRIO retains full liability for each inmate until that inmate has been processed and booked into the Calhoun County Adult Detention Center, 11. The County of Calhoun shall be fully responsible and liable for all suits, claims, damages, losses, and expenses, including reasonable attorney's fees arising out of The County of Calhoun's performance or non-performance of the services and duties herein stated, but only in regards to the actual holding and incarceration of prisoners by The County of Calhoun in the Calhoun County Adult Detention Center and Specifically excluding the transfer of prisoners to and from The County of Calhoun. 12. This Agreement shall be for one (1) year from date of acceptance by FRIO And shall be subject to renewals thereafter or renegotiation whichever is deemed necessary. If either party deems renegotiation of the contract is necessary, that patty shall notify the other party at least sixty (60) days in advance of the termination of this Agreement. 13, Calhoun County is in Compliance with the PREA Guidelines. ACCEPTED, APPROVED AND WITNESSED, our hands on this The day of 20_ County of Calhoun By: County Judge Calhoun County Sheriff County of Frio By: County Judge Frio County Sheriff LETTER FROM IBC EXTENDING CURRENT DEPOSITORY CONTRACT WITH CALHOUN COUNTY WITH NO CHANGES. TERMS OF CONTRACT AUGUST 1, 2015 THROUGH JULY 31, 2017: County Treasurer Rhonda Kokena stated there would be no changes made to the current contract. Commissioner Finster made a motion to extend the current depository contract with IBC with no changes. Term of the contract is August 1, 2015 through July 31, 2017. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Susan Riley From: Rhonda Kokena <rhonda.kokena@calhouncotx.org> Sent: Friday, August 21, 2015 1:34 PM To: Susan Riley Subject: AGENDA 08/27/2015 Attachments: DEWITT POTH CONTRACT -TREASURER'S DEPT.pdf, IBC BANK DEPOSITORY EXTENSION.pdf Importance: High 11ad ready in computer but never hit the sent button. Item. To accept and approve ietter� front IBC extending current depository contract with the County with no changes. Terms ofcontract August I, 2015 throughJulv.31, 2017. Thanks. RHONDA S. KOKENA Covuo Treasurer Ca.0 o Couwhq AY v ex, II 202 S. Av�+vSf, A PovtLavaca,Tcxay 77974 (361)553-4619 offitf, (361)553-4614 faw 1 DISC BANK® We Do More June 23, 2015 Rhonda Kokena, County Treasurer Calhoun County, Texas 202 South Ann Street, Suite A Port Lavaca, T)t 779"9 Re: Depository Proposal Dear Rhonda: It has been a pleasure serving Calhoun County this current contract period. Our goal is to continue being a part of the County's financial team. As you know for many years, IBC Port Lavaca has provided most of your banking needs and services at no charge resulting in a great cost savings to the County, while paying very competitive interest rates for Calhoun County's deposits. Please bear in mind that current economic trends and the regulatory climate has had quite an impact on the financial industry. As a result we must maintain the current contract bid specifications with no changes to the interest paid on the County's deposits and we will continue to pass on some of the service charges while still remaining competitive in our bid process. We will provide a full menu of cash management products at a very low cost, and fully secure the County's deposits. Our depository bid keeps the operations of attaining competitive yields fairly simple, while keeping your operational costs with IBC at a minimum. After, careful consideration we are proposing no changes to take effect during the next contract period. International Bank of Commerce strives to offer you the best possible service with a competitive rate of return. We thank you for your consideration. Sincerely, r er Schmi CEO & President P.O. BOX 228 PORT LAVACA, TEXAS 77979-0228 (361) 552-9771 MEMBER INTERNATIONAL BANCSHARES CORPORATION -FDIC NEW LEASE CONTRACT WITH DEWITT POTH & SON AND AMERICAN LEASING FOR A TASKALFA 3051CI COPIER/FAX/SCANNER, TERM OF LEASE IS 61 MONTHS AT $175.00 MONTHLY AND AUTHORIZE COUNTY TREASURER TO SIGN: Commissioner Finster made a motion to approve new lease contract with Dewitt Poth & Son and American Leasing for a Taskalfa 3051CI Copier/Fax/Scanner, term of lease is 61 months at $175.00 monthly and authorize County Treasurer to sign. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Susan Riley From: Rhonda Kokena <rhonda.kokena@calhouncotx.org> Sent: Friday, August 21, 2015 1:34 PM To: Susan Riley Subject: AGENDA 08/27/2015 Attachments: DEWITT POTH CONTRACT -TREASURER'S DEPT.pdf; IBC BANK DEPOSITORY EXTENSION.pdf Importance: High Had readi, in computer but never hit the sent button. teem: To accept and approve neH, lease contract with deivitl poth & son for and American Leasing for a Taskaha 30510 copiee#f x1scanner, term of lease is 63 months at $175.00 monthly and authorize, Count) Treasurer to sign. Thanks. RHONDA S. KOKENA COIMwfrq Treaywrer Ca.ljti CouAty Avwex•11 202 S. Av St., Su i�v A Pout Lava ea, Tv tcay 77 97 9 (361)553-4614 office (361)553-4614 fax. dewitt poth TOMORROW'S BUSINESS - ESTABLISHED 1939 - MAINTENANCE AND SUPPLIES CONTRACT COMPANY NAME: Calhoun County Treasurer ADDRESS: 202 S. Ann St. LOCATION: P.O. Box 18308 Port Lavaca, Texas 77979 PHONE: 361-553-4610 EQUIPMENT: TASKALFA 3051CI SERIAL #: L855611984 SYSTEM #: 9006 CONTACT: FAX: 361-553-4614 TERMS OF CONTRACT: August 13, 2015 - August 13, 2016 )n TODAY MAINTENANCE CONTRACT COST: $0.01 per Black copy. $0.07 per Color copy. EXCLUDES: PAPER & STAPLES TERMS AND CONDITIONS: 1. All copies will be billed monthly in arrears. 2. Copy count will be taken monthly. 3. No credit will be given on bad copies. 4. Maintenance does not include service resulting from negligence, accident, misuse, acts of nature, vandalism, theft, changes in the specifications of the equipment or use of supplies not recommended by manufacturer. 5. This contract will automatically renew unless cancelled by either party with a 30-day written notice, is non -transferable and voided if the equipment is sold. Subject to an increase not to exceed eight percent (8%)peryear. 6. There will be a minimum charge of $30.00 per month on cost per copy contracts. CUSTOMER DEWITT POTH & SON DATE DATE 102 West Street I P.O. Box 487 1 Yoakum, TX 77995 (361) 293-3791 1 toll free (800) 242-0162 1 fax (361) 293-7553 www.dewittpoth.com r'GreatAmerica� ONFINANCIAL SERVICES ANDINCLUDED AGREEMENT GREATAMERICA FINANCIAL SERVICES CORPORATION 626 FIRST STREET SE, CEDAR RAPIDS IA 52401 PO BOX 609, CEDAR RAPIDS IA 52406-0609 TX EQUIPMENT LOCATION: COUNTY TREASURER/ (SAME AS ABOVE) ('PLUS TAX) TERM IN MONTHS: 63 MONTHLY PAYMENT AMOUNT': $175.00 PURCHASE OPTION: $1.00 and you agree to pay us the amounts payable under the terms of this agreement ("Agreement°) each period by the due date. This Agreement will begin on the date the Equipment is delivered to you or any later date we designate. We may charge you a reasonable fee to cover documentabon and investigation costs. If any amount payable to us is not paid When due, you will pay a late charge equal to: 1) the greater of ten (10) cents for each dollar overdue or twenty-six dollars ($26.00); or 2) the highest lawful charge, if less. NET AGREEMENT. THIS AGREEMENT IS NON -CANCELABLE FOR THE ENTIRE AGREEMENT TERM. YOU UNDERSTAND WE ARE PAYING FOR THE EQUIPMENT BASED ON YOUR UNCONDITIONAL ACCEPTANCE OF IT AND YOUR PROMISE TO PAY US UNDER THE TERMS OF THIS AGREEMENT, WITHOUT SETOFFS FOR ANY REASON, EVEN IF THE EQUIPMENT DOES NOT WORK OR IS DAMAGED, EVEN IF IT IS NOT YOUR FAULT. EQUIPMENT USE. You will keep the Equipment in good working order, use It for business purposes only, and not modify or move it from Its initial location without our consent. You must resolve any dispute you may have concerning the Equipment with the manufacturer or Vendor. Payments under this Agreement may include amounts you owe your Vendor under a separate arrangement (for maintenance, service, supplies, etc.), which amounts may be invoiced by us on your Vendors behalf foryourconvenience. SOFTWAREIDATA. Except as provided in this paragraph, references to "Equipment" include any software referenced above or installed on the Equipment. We do not on the software and cannot transfer any Interest in it to you. We are not responsible for the software or the obligations of you or the licensor under any licensee agreement. You are solely responsible for protecting and removing any confidential datalimages stored on the Equipment prior to Its return for any reason. NO WARRANTY. WE MAKE NO WARRANTIES, EXPRESS OR IMPLIED, INCLUDING WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. YOU HAVE ACCEPTED THE EQUIPMENT "AS -IS". YOU CHOSE THE EQUIPMENT, THE VENDOR AND ANYIALL SERVICE PROVIDERS) BASED ON YOUR JUDGMENT. YOU MAY CONTACT YOUR VENDOR FOR A STATEMENT OF THE WARRANTIES, IF ANY, THAT THE MANUFACTURER OR VENDOR IS PROVIDING. WE ASSIGN TO YOU ANY WARRANTIES GIVEN TO US. ASSIGNMENT. You may not sell, assign or sublease the Equipment a this Agreement without our written consent. We may sell or assign this Agreement or our fights in the Equipment, in whole or in part, to a third pady without notice to you. You agree that if we do so, the assignee will have our rights but will not be subject to any claim, defense, or set-off assedabie against us or anyone else. LAWIFORUM. This Agreement and any claim related to this Agreement will be governed by Iowa law. Any dispute will be adjudicated in a state or federal won located in Linn County, Iowa, You consent to personal jurisdiction and venue in such courts and waive transfer of venue. Each party waives any LOSS OR DAMAGE. You are responsible for any damage to or loss of the Equipment. No such loss or damage will relieve you from your payment obligations hereunder. We are not responsible for, and you will Indemnify us against, any claims, losses or damages, including attorney fees, in any way LESSOR: GreatAmerica Financial Services Corporation DATE: PRINT NAME & TITLE: agree to: 1) keep the Equipment fully Insured against lass at its replacement cost, with us named as loss payee; and 2) provide proof of insurance satisfactory to us an later than 30 days following the commencement of this Agreement, and thereafter upon our written request. If you tail to maintain property loss insurance satisfactory to us and/or you fail to timely provide proof of such insurance, vie have the option, but not the obligation, to secure property loss insumnce on the Equipment from a carder of our choosing in such forms and amounts as we deem reasonable to protect our interests. if we secure Insurance on the Equipment, we will not name you as an Insured party, your interests may not be fully protected, and you will reimburse us the premium which may be higher than the premium you would pay if you obtained insurance, and which may result in a profit to us through an investment In reinsurance. If you are current in all of your obligations under the Agreement at the time of loss, any Insurance proceeds received will be applied, at our option, to repair or replace the Equipment, or to pay us the remaining payments due or to become due under this Agreement, plus our booked residual, both discounted at 3%per annum. TAXES. You will pay when dae, either directly or by reimbursing us, all taxes and fees reading to the Equipment and this Agreement. You agree to file any required personal property tax returns. Sales or use tax due upfront will be payable over the term with a finance charge. OWNERSHIP. You own the Equipment, including any software license rights granted to you, if any, by us or any third party suppiier(s). You hereby grant us a security Interest in the Equipment to secore your performance under this Agreement, to be released at the and of the ten provided you have performed all of your obligations under this Agreement. DEFAULT AND REMEDIES. If you do not pay any sum within 10 days after its due date, or if you breach any other term of this Agreement or any other agreement with us, you will be In default, and we may require that you return the Equipment to us at your expense and pay us: 1) all past due amounts and 2) all remaining payments for the unexplred term, plus our booked residual, both discounted at 49/6 per annum. We may also use all other legal remedies available to us, Including disabling or repossessing the Equipment. You agree to pay all our costs and expenses, including reasonable adomey fees, Incurred in enforcing this Agreement. You also agree to pay Interest on all past due amounts, from the due date, at 1.5%per month. UCC. You agree that this Agreement Is (andlor shall be treated as) a Tinance Lease' as that term is defined in Article 2A of the Uniform Commercial Code (°UCC . You agree to forgo the rights and remedies provided under sections 507-522 of Article 2A of the UCC. MISCELLANEOUS. This Agreement is the entire agreement between you and us and supersedes any prior representations or agreements, including any purchase orders. Amounts payable under this Agreement may Include a profit to us. The original of this Agreement shall be that copy which bears your facsimile or original signature, and which bears our original signature. Any change must be in writing signed by each party. THIS AGREEMENT IS BINDING WHEN WE FUND VENDOR FOR THE EQUIPMENT. CUSTOMER: (As Stated Above) The undersigned unconditionally guarantees that the Customer will timely perform all obligations under the above Agreement. The undersigned also waives any notification if the Customer Is In default and consents to any extensions or modifications granted to the Customer. In the event of default, the undersigned will immediately pay all sums due under the terms of the Agreement without requiring us to proceed against Customer or any other party or exercise any rights in the Equipment. The undersigned, as to this guaranty, agrees to the designated forum and consents to personal Jurisdiction, venue, and choice of law as stated in the Agreement, agrees to pay all costs and expenses, including attorney fees, Incurred by us related to this guaranty and the Agreement, waives a jury trial and transfer of venue, and authorizes obtaining credit reports. SIGNATURE: X INDIVIDUAL: DATE: CERTIFICATE OF The Customer hereby certifies that all the Equipment: 1) has been received, installed, and Inspected, and 2) is fully operational and unconditionally accepted. SIGNATURE: X NAME AND TIRE: DATE: ZG01(CS)_F0510 08/12/15 220 EQUIPMENT SCHEDULE r-Aurracf►rnenca +Irr F I N A N C I A L SERVICES AGREEMENT NO.: 1076219 DESCRIPTION OF • TYPE, MAKE, MODEL NUMBER AND INCLUDED ACCESSORIES SERIAL NO. 1 Kyocera TASKalfa 3051 d System L855611984 1 KYOCERA DP-772 ADF L8R5644219 1 KYOCERA DF-770 FINISHER LRP5426391 1 KYOCERA SYS W FAX VERIFICATION The undersigned hereby verges that the information on this Schedule is complete and conect. The undersigned also acknowledges having received a copy of this Schedule. Of A CUSTOMER SIGNATURE PRINT NAME B TITLE DATE ZG0205 0510 PAGE 1 OF 1 220 Amendment GreatAmerica'" ��FINANCIAL SERVICES This Amendment amends that certain agreement by and between GreatAmerica Financial Services Corporation ("Owner") and Calhoun. County of ("Customer") which agreement is identified in the Owner's internal books and records as Agreement No. 1075219 (the "Agreement"). All capitalized terms used in this Amendment, which are not otherwise defined herein, shall have the meanings given to such terms in the Agreement. Owner and Customer have mutually agreed that the following modifications be made to the Agreement. The Section entitled INSURANCE is hereby deleted in its entirety and replaced with the following: 1 "You Agree: (a) to keep the Equipment fully insured against loss at its replacement cost: and (b) to maintain comprehensive public liability insurance." Except as specifically modified by this Amendment, all other terms and conditions of the Agreement remain in full force and effect. If, and to the extent there is a conflict between the terms of this Amendment and the terms of the Agreement, the terms of this Amendment shall control. A facsimile copy of this Amendment bearing authorized signatures may be treated as an original. This Amendment is not binding until accepted by Owner. GreatAmerica Financial Services Corporation Calhoun, County of By: Date Accepted: By: X Print Name & Title Date: 013475-Z031ns_F1107 GOVERNMENTAL ENTITIES ADDENDUM This is an addendum ("Addendum") to and part of that certain agreement between GreatAmerica Financial Services Corporation ("we", 'bur") and Calhoun, County of ("Governmental Entity", "you", or "your"), which agreement is identified in our records as agreement number 1075219 ("Agreement'). All capitalized terms used in this Addendum which are not defined herein shall have the meanings given to such terms in the Agreement. APPLICABLE TO GOVERNMENTAL ENTITIES ONLY You hereby represent and warrant to us that as of the date of the Agreement: (a) the individual who executed the Agreement had full power and authority to execute the Agreement on your behalf; (b) all required procedures necessary to make the Agreement a legal and binding obligation against you have been followed; (c) the Equipment will be operated and controlled by you and will be used for essential government purposes for the entire term of the Agreement; (d) that all payments due and payable for the current fiscal year are within the current budget and are within an available, unexhausted, and unencumbered appropriation; (a) you intend to pay all amounts payable under the terms of the Agreement when due, if funds are legally available to do so; (f) your obligations to remit amounts under the Agreement constitute a current expense and not a debt under applicable state law; (g) no provision of the Agreement constitutes a pledge of your tax or general revenues; and (h) you will comply with any applicable information reporting requirements of the tax code, which may include 8038-G or 8038-GC Information Returns. If funds are not appropriated to pay amounts due under the Agreement for any future fiscal period, you shall have the right to return the Equipment and terminate the Agreement on the last day of the fiscal period for which funds were available, without penalty or additional expense to you (other than the expense of returning the Equipment to the location designated by us), provided that at least thirty (30) days prior to the start of the fiscal period for which funds were not appropriated, your Chief Executive Officer (or Legal Counsel) delivers to us a certificate (or opinion) certifying that (a) you are a state or a fully constituted political subdivision or agency of the state in which you are located; (b) funds have not been appropriated for the applicable fiscal period to pay amounts due under the Agreement; (c) such non -appropriation did not result from any act or failure to act by you; and (d) you have exhausted all funds legally available for the payment of amounts due under the Agreement. You agree that this paragraph shall only apply if, and to the extent that, state law precludes you from entering into the Agreement if the Agreement constitutes a multi -year unconditional payment obligation. GreatAmerica Financial Services Corporation SIGNATURE PRINT NAME &TITLE DATE ZG07NA_F0610 GRANT AWARD OF $5,066 FOR THE 2015-2016 EMS/TRAUMA CARE SYSTEM GRANT FROM GOLDEN CRESCENT REGIONAL ADVISORY COUNCIL: Commissioner Finster made a motion to accept grant award of $5,066 for the 2015-2016 EMS/Trauma Care System Grant from Golden Crescent Regional Advisory Council. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Susan Rile From: Candice Villarreal <candice.villarreal@calhouncotx.org> Sent: Monday, August 24, 2015 7:52 AM To: susan.riley@calhouncotx.org Cc: Carl King; cindy.mueller@calhouncotx.org; michael. pfeifer; Roger Galvan; vern.lyssy@calhouncotx.org; neil.fritsch@calhouncotx.org; Kenny Finster Subject: EMS/Trauma Care System Grant -Agenda Item _ Attachments: EMS Trauma Care Funds.pdf Susan, Please add the following agenda item to the next Commissioners Court Agenda. Consider and take necessary action on grant award of $5,066 for the 2015-2016 EMS/Trauma Care System Grant from Golden Crescent Regional Advisory Council. Thank You, Candice Villarreal Calhoun County Auditors Office Phone: (361)553-4612 Fax: (361) 553-4614 candice.villarrealOcalhouncotx.a g TRAUMA SERVICE AREA-S GOLDEN CRESCENT REGIONAL ADVISORY COUNCIL July 29, 2015 Dear Provider, Your 2015/2016 EMS/Trauma Care System Fund money (911-1131- 3588 Funds) is here! Enclosed please find a check for your provider service in the amount allocated to your service. This Money needs to be spent entirely by 8/31/16. The Report of Expenditures is due in completed form with receipts and check copies for all expenditures attached before 7/15/16 to the RAC address below. Please be on time with this report, as I have to have the report in to TDSHS on 9/1116. Since the Report of Expenditures Form is now an Excel spreadsheet, it will be e-mailed to you as an attachment. Thank you for your continued support in Trauma Service Area — S. If you have any questions, please feel free to call me at (361) 572-5128. Sincerely, Carolyn Knox, RN, CEN, I-P RAC Chair TSA-S Enclosures Address: Golden Crescent Regional Advisory Council C/O Carolyn Knox 2701 Hospital Drive Victoria, Texas 77901 2701 Hospital Drive Victoria, Texas 77901-5749 (361) 574.1519 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 2015-2016 GRAND JURY: Commissioner Finster made a motion to 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 2015-2016 Grand Jury. Commissioner Lyssy seconded the motion Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. 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 August 27, 2015 TO: 2015-2016 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 27, 2015 Commissioners' Court Meeting. Sincerely yours, Michael J. Pfeifer Calhoun County Judge MJPIsr www.calhouncotx.org COUNTY OF CALHOUN PRECINCT NO. ONE 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: Overweight truck traffic 2. Amount of money necessary or maintenance of the precinct roads dur h t fiscal year: i ' 'Iw 3. Number of traffic control devices in the precinct defaced or torn down: /J- 4. Any new road that should be opened in the precinct: z 1 5. Any bridges, culverts, or other improvements necessary to place the precinct roads in good condition, and the probable cost of the improvements: � l ltaaa"c _ Submitted by the undersigned on this day Co fission , Preci zt'/ _ Subscribed and sworn to, before me, the undersigned uthority, this a day of i Notary Public eF: �YeY?'. Public. �2'0 pf Texas NotaryEx icesMy CommissioP My commission expire : t{ -1 it -�j)�i6 COUNTY OF CALHOUN 1-9 MOMM"ME-1101 ANNUAL ROAD REPORT Condition of each road, culvert, and bridge in the precinct and the primary cause of any road, culvert or bridge degradation: truck traffic 2. Amount of money necessary for maintenance of the precinct roads during the next fiscal year: 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: Submitted by the undersigned on this 19 day of 1 5 Commissioner, reci ct _.9-- Subscribed and sworn to, before me, the undersigned authority, this 1 day of Notary Public SUShN RILE Y �J �.� Notary Public, state of Texas M commissionexpires: t-1 My Commission Expires 5' April 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: Overweight truck traffic 2. Amount of money ecessary for maintenance of the precinct roads during the next fiscal year: A06 000 3. Number of traffic control devices in the precinct defaced or torn down: 12 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 prPable cost of the improvements: e9� n i 1/1°.Y/ C I L e"� r) 0 Submitted by the undersigned on this day of r Corry o ssio er,Precinct_ Subscribed and sworn to, before me, the undersigned authority, this day of 190 Notary Public y - 00/ QL3 SUSAP! RILEY My commission expires: 'r' : Notary Public, State of Texas My Commission Expires ,,...: `' April 18, 2016 COUNTY OF CALHOUN PRECINCT NO. FOUR 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: Overweight truck traffic 2. Amount of money necessar for maintenance of the precinct roads during the next fiscal year: 3. Number of traffic control devices in the precinct defaced or torn down: t9 4. Any new road that should be opened in the precinct: A49 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 7 day of (Ul jaj. Commissioner, Precinct Sub ribed and sworn to, before me, the undersigned authority, 9 , . this Vday of APPOINTMENTS/REAPPOINTMENTS TO DRAINAGE DISTRICT #6: Commissioner Lyssy made a motion to reappoint Tony Haschke, Jr., Lawrence Sturm, and Rolando Reyes, Jr. to Drainage District #6. Commissioner Finster seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. DRAINAGE DISTRICT #6 Tony Haschke Jr. 1840 School Rd. Port Lavaca TX 77979 Lawrence Sturm 1358 School Road Port Lavaca TX 77979 552-5756 home Rolando Reyes Jr. 262 Clegg Rd. Port Lavaca TX 77979 361-552-7993 home 361-552-5474 Work Appointed 05-22-08 to 8-31-15 02-09-06to 08-31-15 09-10-09 to 08-31-15 APPOINTMENTS/REAPPOINTMENTS TO DRAINAGE DISTRICT #8: Commissioner Finster made a motion to reappoint Philip Henke, Melbourn Shillings and Michael Mutchler to Drainage District #8. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Galhonn Coutily Commissioner Precinct #1 211 S. Ann ODr Port Lavaca, TX 77979 (361)552-9242 August 7, 2Q15 Honorable Michael Pfeffer Calhoun County Judge 211 S. Ann Port Lavaca, TX 77979 RE: AGENDA ITEM Dear Judge Pfeifer: Please place the following item on the next Commissioner's Court Agenda. Sincerely, Fax (361) 553-8734 Pager (361) 579-79 15 Mobile (361) 935.3552 • Consider and take necessary action to reappoint Philip Henke, Melbourn Shillings, and Michael Mutchler for another tern to the Drainage District 48. Roger C. Galvan_ RCG/apt M"O.,Hr 0.., 7ervu DRAINAGE DISTRICT #8 Philip Henke 1198 FM 1289 Port Lavaca TX 77979 552-6360 Melbourn Shillings 7127 St. Highway 238 Port Lavaca TX 77979 552-3059 HOME Michael Mutchler 4542 St. Highway 238 Port Lavaca TX 77979 552-2316 Home Appointed 9-01-05 to 8-31-15 Appointed 9-01-05 to 8-31-15 Appointed 9-01-05 to 8-31-15 APPOINTMENTS/REAPPOINTMENTS TO DRAINAGE DISTRICT #10: Commissioner Finster made a motion to appoint Doris Mills, Mike Hahn and David Hahn to Drainage District # 10. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. DRAINAGE DISTRICT #10 Doris Mills Port Lavaca TX 77979 552-2753 Home Appointed 3-22-07 to 8-31-15 Mike Hahn 1212 Farik Road Port Lavaca TX 77979 552-6123 HOME Appointed 08-11-11 to 08-31-15 David Hahn 545 Hackberry Bend Port Lavaca T X 77979 552-1971 Appointed 04-12-07 to 08-31-15 552-7035 HOME AMENDING THE 2015 SALARY ORDER, Commissioner Lyssy made a motion to amend the 2015 Salary Order. Commissioner Finster seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Susan Riley From: Cindy Mueller <cindy.mueller@calhouncotx.org> Sent: Monday, August 10, 2015 9:42 AM To: 'Susan Riley' Cc: Mary Orta; Kenny Finster; mike pfeifer; neil fritsch; roger galvan; vern lyssy Subject: Agenda Item Request -Salary Order Amendment Attachments: SALARY ORDER-2015 AMENDMENT Eff 2015.08.27.pdf Please place the following item on the agenda for August 27, 2015: • CATNA to amend the 2015 Salary Order. Cindy Mueller Calhoun County Auditor 202 S. Ann, Suite B Port Lavaca, TX 77979 Phone 361.553.4610 Fax 361.553.4614 APPROPIMMON& AND PASSING HOLIDAY SCUMPLE Annual Salary CRIMINAL DISTRICT ATTORNEY INCREASE (State supplement effective 9/1/15): 1 District Attorney $3,640 COUNTYJUDGE INCREASE (State supplement effective 6/17/15): 1 County Judge $10,200 INCREASE (One-time correction for state supplement not paid in 2014): 1 County Judge $5,000 PUBLIC HEARING ON THE MATTER OF AMENDING THE 2015 CALHOUN COUNTY BUDGETS: Judge Pfeifer opened the Public Hearing at 10:30 a.m. Judge Pfeifer closed the Public Hearing at 10:38 a.m. as there were no comments from the public. 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 27, 2015 on the matter of amending the 2015 Calhoun County Budgets. The public shall have the right to be present and participate in such hearing. Michael J. Pfeifer Calhoun County Judge AMEND THE 2015 CALHOUN COUNTY BUDGETS: Commissioner Finster made a motion to amend the 2015 Calhoun County Budgets. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. O O O r C m) O C O O O W_ S C I N N a I W C w 9 r a_ O 4z O R, C 0 W 8 zWz' �I Li m a T S- O O O _W W 6: a m 04 m 6 N m N a N b 0 W W'. W W OC I 0 N N a i O O N O 0 Z Q Z Z Q m a W J Z W Z Z a .71 I IN O O N �1 Z 0 Q m O a W J W cW C Z Q Z ` R J ACCEPT REPORTS OF THE FOLLOWING COUNTY OFFICES: Judge Pfeifer made a motion to accept reports of the following County offices: • Calhoun Tax Assessor/Collector — July 2015 • County Clerk — July 2015 Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. o DD o �g -Um a D O0 -t 0 CL 0-0 -0 3 0o W w O O `E Doi (D o °' D< N N '0" m M 0 0 3 W OW m 0 a 6 d d a' a m (D mo ? Lu. r oo D z' a o m Q n n O O aooDW t 0 CL O O ? 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FA fA v! rA N N i i i i V 00 00 (ni i 00 00 i N V N 00 cnOi i (D N i (D O 1 C , Ot W (0 N + O ' 40 , , W W O 01 W 000 V 00 V CALHOUN COUNTY CLERIC MONTHLY REPORT RECAPITUATION DISTRICT ATTORNEY FEES 1000-44020 COUNTY CLERK FEES 1000.44030 $ CCLJURYFEE 1000-44140 JURY FEE 1000-44140 $ ELECTRONIC FILING FEES FOR E-FILINGS 1000-44058 $ JUDGE'S EDUCATION FEE 1000-44160 $ JUDGE'S ORDER/SIGNATURE 1000.44180 $ SHERIFF'S FEES 1000-44190 $ VISUAL RECORDER FEE 1000-44250 COURT REFPORTER FEE 1000-44270 $ RESTITUTION DUE TO OTHERS 10DO-49020 APPELLATE FUND (TGC) FEE 2620-44030 $ TECHNOLOGY FUND 2663-44030 COURTHOUSE SECURITY FEE 2670-44030 $ COURT INITIATED GUARDIANSHIP FEE 2672-44030 RECORDS ARCHIVE FEE 2675-44030 DRUG& ALCOHOL COURT PROGRAM 2698-44030 005 JUVENILE CASE MANAGER FUND 2699-44033 PRE-TRIAL DIVERSION AGREEMENT 2729-44034 LAW LIBARY FEE 2731-44030 $ RECORDSMANAGEMENT FEE - CO CLK 2738-44380 RECORDS MANGEMENT 2739-10899,44030 $ BOND FORFEITURE 2740-001-45050 $ FINES -COUNTY COURT 2740-45040 STATE POLICE OFFICER FEES 7020-20740 CONSOLIDATED COURT COSTS 7070-10899 CONSOLIDATED COURT COSTS - COUNTY 7070.20610 CONSOLIDATED COURT COSTS -STATE 7070-20740 DRUG& ALCOHOL COURT PROGRAM -COUNTY 7390-20610-999 DRUG& ALCOHOL COURT PROGRAM -STATE 7390-20740-999 STATE ELECTRONIC FILING FEE 7403.999-22887 $ STATE ELECTRONIC FILING FEE CR 7403-999-22990 EMS TRAUMA 7405-999-20740 CIVIL INDIGENT FEE -COUNTY 7480-20610 $ CIVIL INDIGENT FEE -STATE 7480-20740 $ JUDICIAL FUND COURT COSTS 7495-20740 JUDICIAL SALARY FUND -COUNTY 7505-20610 JUDICIAL SALARY FUND -STATE 7505-20740 JUDICIAL SALARY FUND 7505-20740-005 $ TRAFFIC LOCAL 7538-22884 COURTCOST APPEAL OF TRAFFIC REG(JP APPEAL) 7538.22885 JUVENILE CRIME& DELINQUENCY FUND 7538-22886 BIRTH - STATE 7855-20780 INFORMAL MARRIAGES - STATE 7855-20782 JUDICIAL FEE 7855-20786 $ FORMAL MARRIAGES - STATE 7855-20788 NONDISCLOSURE FEE 7855-999-20790 TCLEOSE COURT COST 7856-999-20740 JURY REIMBURSEMENT FEE 7857-10899 JURY REIMBURSEMENT FEE -COUNTY 7857-20610 JURY REIMBURSEMENT FEE -STATE 7857-20740 STATE TRAFFIC FINE - COUNTY 7860-20610 STATE TRAFFIC FINE - STATE 7960-20740 INDIGENT DEFENSE FEE - COUNTY 7865-20610 INDIGENT DEFENSE FEE - STATE 7865-20740 TIME PAYMENT 7865-10899 TIME PAYMENT -COUNTY 7950-20610 TIME PAYMENT - SPATE 7950-20740 BAIL JUMPING AND FAILURE TO APPEAR - COUNTY 7970-20610 BAIL JUMPING AND FAILURE TO APPEAR -STATE 7970-20740 DUFPORTLAVACAPD 9990-99991 362.00 1 $ 345.67 ( $ 12.202.10 ( $ 446.001 24.00 $ - $ - $ 32.00 - $ 40.00 2.00 $ - $ 40.00 150.00 $ 168.43 $ - $ 275.00 $ 8.89 105.00 $ 120.00 40.00 $ 40.00 $ 34.60 40.00 $ 25,94 $ 415.00 $ 40.00 $ 160.00 $ 4,060.00 $ 28.76 245.00 $ 280.00 $ 21,59 80.00 $ 194.52 $ 4,100.00 $ 80.00 $ 1,667.20 $ 2.71 $ 71.79 $ 646.39 $ 5.75 $ 23.00 140.00 $ 160.00 $ 43.23 $ 45.24 4.00 $ 4.00 76.00 $ 76,00 $ 129.70 $ 5.18 $ 46.68 294.00 $ $ 336.00 1 $ 7.17 $ 280.00 $ 0.37 $ 3.43 $ 31A2 $ 3.59 $ 68.04 $ 1.72 $ 15,57 $ 108.08 $ 108.08 $ 95.40 $ 320.00 $ 570.00 TOTAL FUNDS COLLECTED $ 29,832.10 FUNDS HELD IN ESCROW: $ (12.00) AMOUNT DUE TO TREASURER: TOTAL FUNDS COLLECTED: $ 29.820,10' 13,355.77 66.00 40.00 42.00 593.43 8.89 225.00 80.00 34.60 520.94 160,00 4,060.00 28.76 525.01 21.59 4,464.52 1,687.20 2.71 71.79 046.39 5.75 23.00 300.00 43.23 45.24 8.00 152.00 129.70 5.18 46.08 630.00 7.17 95.40 600.00 570.00 0.37 3.43 31.12 3.59 68.04 1.72 15.57 108.08 108.06 U:l0.REPORTSWONIHt MVOITOR AND TREASUER REPORTS12016.073115.TREASURER REPORTS REVIEW STATUTES 1OF2 CALHOUN COUNTY CLERIC MONTHLY REPORT RECAPITUATION /ULY 2015 CASH ON HAND, TRUST FUND BEGINNING BOOK BALANCE 6/30/2015. '< $ 45,076.51 FUND RECEIVED $ 2,010.00 DISBURSEMENTS $ (0.90) ENDING BOOK BALANCE 7/31/2015 $ 47,085.61 BANK RECONCILIATION TRUSTFUND ENDING BANK BALANCE 6/30/2015: T: $ 47,086.51 OUTSTANDING DEPOSITS" $ OUTSTANDING CHECKS" $ (0.90) RECONCILED BANK BALANCE 7/31/2015 $ 47,085.61 "see attached CERTIFICATES OF DEPOSITS HELD IN TRUST- IBC BANK CD's r Data Issued Balance Purchases Withdrawals :Balance (513012015 0613D116 74925 $ 1,846.53 $ 1,846.53 49466 $19,642.10 $ 10,642.10 50782 1/15/2015 $ 9,378.58 $ 9,378.58 50700 1/15/2015 $ 9,378.58 $ 9,378.58 50804 1/16/2015 $ 9,378.58 $ 9,378.58 50863 2/212015 $ 3,500,00 $ 3,500.00 50871 21212015 $ 3,500.00 $ 3,50atlo 51134 5/2812015 $ 38 558.20 $ $ $ 38,558.20 TOTALS: $ ,5tL20 $ 95,182,57 `Submitted by: Anna M Goodman, County Clerk U:10 REPORTSIMONTHLMUDITOR AND TREASUER REPORTSVOW.0731 iATREASURER REPOnTS REVIEW STATUTES 20V 2 APPROVAL OF PAYROLL: Commissioner Lyssy made a motion to approve the following July 2015 payrolls: • July 3, 2015 $ 243,189.38 • July 17, 2015 243,012.25 • July 31, 2015 273,517.69 TOTAL $ 759,719.32 Commissioner Finster seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. CALHOUN COUNTY PAYROLL 2015 MONTH / JULY Payroll through 07-03-2015 $ 243,189.38 Payroll through 07-17-2015 $ 243,012.25 Payroll through 07-31-2015 $ 273,517.69 APPROVED TOTAL PAYROLL $ 7599719.32 The items listed above have been pre -approved by all Department Heads and I certify that funds were available to pay the obligations. I certify that the above is true and correct to the best of my knowledge August 5, 2015. APPROVE RHONDA S. KOKENA, CALHOUN COUNTY TREASURER AUG 2 7 2015 c AIMa UN i;OUNTY Cotipff ACCEPTED AND APPROVED THIS THE`{` DAY OF 2015 IN THE CALHOUN COUNTY COMMISSIONERS' COURT, PORT LAVACA, TEXAS 77979. APPROVAL OF BILLS: Commissioner Lyssy made a motion to pay Memorial Medical Center bills in the amount of $2,733,463.69, Nursing Home UPL Expenses in the amount of $1,593,480.77, Indigent Healthcare Fund Expenses in the amount of $31,340.26 for a Grand Total of $4,358,284.72. Commissioner Finster seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Commissioner Lyssy made a motion to pay County bills in the amount of $1,296,210,39, EFT — Transfer from Money Market Account to Operating Account (NOW) A/P in the amount of $643,207.00 , Calhoun County Indigent Health Care A/P in the amount of $31,340.26, Total Transfers Between Funds in the amount of $674,547.26 for a Total Amount of $1,970,757.65. Commissioner Finster seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. MEMORIAL MEDICAL CENTER COMMISSIONERS COURT APPROVAL LIST FOR ----- August 27, 2015 PAYABLES AND PAYROLL 6/30/2015 Payroll $ 243,564.55 7/6/2015 McKesson Drugs 2,908.57 7/7/2015 Payroll Taxes 88,512.85 7/8/2015 Weekly Payables 390,497.13 7/13/2015 Returned Check 66.66 7/13/2015 McKesson Drugs 4,351.52 7/14/2015 Weekly Payables 84,268.86 7/14/2015 Returned Check 20.00 7/14/2015 Patient Refunds 7,726.62 7/14/2015 Credit Card Invoice 4,889.59 7/14/2015 Payroll 238,649.66 7/14/2015 Correction on MMC deposit from MMC Oper to NH Broadmoor 2,047.50 7/15/2015 TCDRS 105,600.75 7/16/2015 Weekly Payables 6,299.00 7/1712015 Payroll 362.36 7/20/2015 McKesson Drugs 2,745.20 7/21/2015 Payroll Taxes 86,012.48 7/22/2015 Weekly Payables 627,813.54 7/24/2015 Weekly Payables 12,096.00 7/24/2015 Correction on MMC deposit from MMC Oper to NH Broadmoor 19,568.57 7/27/2015 McKesson Drugs 4,959.74 7/28/2015 Weekly Payables 246,235.59 7/28/2015 Payroll 262,326.89 7/29/2015 Patient Refunds 5,995.72 Monthly Electronic Transfers for Payroll Expenses(not inci above) 1,252.54 Monthly Electronic Transfers for Operating Expenses 2,567.58 Total Payables and Payroll INTER -GOVERNMENT TRANSFERS Inter -Government Transfers for July 2015 282,124.22 Total Inter -Government Transfers INTRA-ACCOUNT TRANSFERS From Operating to Private Waiver Clearing Fund From Private Waiver Clearing Fund to Operating Totallntra-Account Transfers $ 2,451,339.47 $ 282,124.22 SUBTOTAL MEMORIAL MEDICAL CENTER DISBURSEMENTS < $ 2,733,463.69 NURSING HOME UPL EXPENSES $ 1,693,480.77 NURSING HOME INTER -GOVERNMENT TRANSFER FOR July 2015 $ INDIGENT HEALTHCARE FUND EXPENSES : $ 31340.26' MEMORIAL MEDICAL CENTER COMMISSIONERS COURT APPROVAL LIST FOR ---- August 27, 2015 INDIGENT HEALTHCARE FUND: INDIGENT EXPENSES Adu Sports Medicine Clinic Clinical Pathology Labs Community Pathology Associates Michelle M. Cummins MD Mau-Shong Lin MD Memorial Medical Center (Phys Fees $404.22, IP $8,549.78/ OP $10,049.341 ER $4,980.42) Port Lavaca Clinic Assoc Radiology Unlimited PA Victoria Heart & Vascular Center SUBTOTAL Memorial Medical Center (indigent Healthcare Payroll and Expenses) SUBTOTAL Less: Co-Pays collected in Julv 2015 233.65 30.28 145.70 358.45 33.27 23,983.76 1,244.92 157.45 140.37 26,327.86 5,312.41 31,640.26 August 27, 2015 2015 APPROVAL LIST - 2015 BUDGET 1 COURT MEETING OF 08/27/15 BALANCE BROUGHT FORWARD FROM APPROVAL LIST REPORT PAGE $ 205,892.70 FICA P/R $ 41,624.32 MEDICARE P/R $ 9,734.70 FWH P/R $ 33,859.11 NATIONWIDE RETIREMENT SOLUTIONS P/R $ 5,560.96 OFFICE OF THE ATTORNEY GENERAL - CHILD SUPPORT P/R $ 2,719.77 SOCIAL SECURITY ADMINISTRATION P/R $ 326.40 TMPA P/R $ 308.00 UNITED WAY OF CALHOUN COUNTY P/R $ 12.00 WILLIAM E. HEITKAMP, TRUSTEE P/R $ 695.34 AT&T A/P $ 51.38 AT&T MOBILITY A/P $ 724.80 BARBARA REESE A/P $ 11.31 BAREFOOT CONSTRUCTION & REMODEL A/P $ 6,350.00 CABLE ONE A/P $ 733.84 CARDMEMBER SERVICE - SHERIFF/JAIL A/P $ 4,806.65 CARDMEMBER SERVICE - COUNTY A/P $ 3,585.99 CENTERPOINT ENERGY A/P $ 1,034.04 CITY OF PORT LAVACA A/P $ 3,124.33 CPL RETAIL ENERGY A/P $ 87.64 HOPE KURTZ A/P $ 254.50 MEMORIAL MEDICAL CENTER A/P $ 953,379.45 PAUL HAMILTON, PH D A/P $ 2,000,00 REPUBLIC SERVICES #847 A/P $ 2,616.72 STEPHEN BURKE A/P $ 1,287.89 TISD, INC A/P $ 369.95 VERIZON SOUTHWEST A/P $ 1,182.36 VICTORIA ELECTRIC CO-OP A/P $ 89.62 VOYAGER A/P $ 13,586.53 WAL-MART AP $ 200.09 TOTAL VENDOR DISBURSEMENTS: $ 1,296,210.39 EFT - TRANSFER FROM MONEY MARKET ACCT TO OPERATING ACCT (NOW) A/P $ 643,207.00 CALHOUN COUNTY INDIGENT HEALTH CARE A/P $ 31,340.26 TOTAL TRANSFERS BETWEEN FUNDS: $ 674,547.26 TOTAL AMOUNT FOR APPROVAL: $ 1,970,757.65 ACCEPT DONATIONS TO CALHOUN COUNTY: N/A TRANSFERRING CERTAIN ITEMS OF COUNTY PROPERTY FROM ONE COUNTY DEPARTMENT TO ANOTHER COUNTY DEPARTMENT: N/A DECLARE AN HP DESK]ET 990 CXI (PROFESSIONAL SERIES) PRINTER, SN MY23LIC03X IN THE OFFICE OF COUNTY CLERK AS WASTE AND AUTHORIZE THE DISPOSAL OF SAME: Judge Pfeifer made a motion to declare an HP Deskjet 990 CXI (Professional Series) Printer, SN MY23LIC03X in the office of County Clerk as waste and authorize the disposal of same. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Calhoun County, Texas WASTE DECLARATION REQUEST FORM Department Name: Calhoun County Clerk Requested By: Anna M Goodman Commissioners' Court: 08/27/15 Inventory Number Description Serial No. Reason for Waste Declaration N/A Hpdeskjet 990 exi MY23LIC03X Broken -leaking ink (professional series) C:\Users\Sriley\Appdata\Local\Microsoft\Windows\Temporary Internet Files\Content.OuUook\RISNQBGY\Waste Declaration Form 062715.Doc Page DECLARE A KOMBO BINDING MACHINE, INVENTORY NUMBER 406-0067, IN THE OFFICE OF EMERGENCY MANAGEMENT AS SURPLUS/SALVAGE: Judge Pfeifer made a motion to declare a Kombo Binding Machine, Inventory Number 406-0067, in the office of Emergency Management as Surplus/Salvage. Commissioner Lyssy seconded the motion. Commissioners Lyssy, Finster and Judge Pfeifer all voted in favor. Calhoun County, Texas SURPLUS/SALVAGE DECLARATION REQUEST FORM Department Name: Emergency Management Requested By: LaDonna Thigpen Inventory Reason for Surplus/Salvage Number Description Serial No. Declaration 406-0067 Kombo Binding Machine No longer needed DECLARE CERTAIN ITEMS OF COUNTY PROPERTY AS SURPLUS/SALVAGE: N/A BUDGET ADJUSTMENTS, Commissioner Finster made a motion to approve budget amendments. Commissioner Lyssy seconded the motion. 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F O R, T e :O .Z :z ;CW C a W �0 N 2 W O O o O O (A O IA = W W I O C W O O O O = W O C CIC6 vi C,� o �_ z YWJ LO(1 M t! = n O y r 0 0 Ww fA fR 0 f9 0 fA _WC o c fA K W = LC � LW =_a ILI J F J O 0 _ V O V = W z z �- W LW F `° z z = W F z z 2 = N d O o g � � lu >i~' v rn rn a = =LL =LL I =� W w = W U. I == z w w z = W t= a m � _2 z Z w w m w _ C5 � = F` R _ o ~ cl n =Z W a 0 zw = p 19 � � F a _� N F _ W Z 000 -� � ooin W 0 it0 ' ~ o :O N :z :z:r :z ,W o :IL o LL W x N w Z F Z CW G IL w a w w w � a � W a w x � w Ow o c9il 00 oflil co .6 J oU) K C7 � � v a J 0 O z z w IL w 0 O z 0 O r W rl j SINGLE SOURCE, EMERGENCY AND PUBLIC WELFARE PURCHASES AND BILLS: N/A PUBLIC DISCUSSION OF COUNTY MATTERS: Commissioner Lyssy stated County Road 101 will be topped tomorrow and should open on Saturday, pending approval by the City and the Engineer. Susan Riley stated the budget and the tax rate will be adopted at the next meeting scheduled on September 10th. MEETING ADJOURNED AT 10:45 A.M.