9: ~~E:,JZM E SEPTEMBER BUDGET IBERTY COUNTY, TEXAS. This budget will raise more revenue from property
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1 at 9: ~~E:,JZM IBERTY COUNTY, TEXAS E SEPTEMBER This budget will raise more revenue from property taxes than last year's budget by $ 1,664,477, or 6.33%, and of that amount $901,815 is tax revenue to be raised from new property added to the tax roll this year. The members of Commissioners Court voting on the adoption of the 2016 Budget: FOR: Jay Knight, Mike McCarty, Greg Arthur, Eddie Lowery and Leon Wilson Budget Year Property Tax Rate Effective Tax Rate Effective M&O Rate Rollback Tax Rate - adjusted for sales tax Debt Rate Liberty County has $ 16,149,708 in outstanding debt obligations, including principal and interest, as of October 1, Adopted 9/15/15
2 LIBERW COUNTY, TEXAS TABLE OF CONTENTS Page Tax Rate 1 Combined Budget - General Fund, Road & Bridge Fund & Debt Senrice Fund General Fund Revenues Expenditures Road & Bridge Fund -015 Revenues Expenditures Debt Service Fund Revenues Expenditures Total Future Debt Requirements Certificates of Obligation, Series 2007 General Obligation Refunding Bonds, Series 2010 General Obligation Refunding Bonds, Series 2012 Other Funds District Attorney Fund DA Program Funds Land Acquisition Fund - 025
3 TABLE OF CONTENTS County Clerk Records Management fund District Clerk TDU Fund Law Library Fund JP Technology Fund County & District Court Technology Fund Court Records Preservation Fund CSCD - Civil Fees Fund Co Attorney Pre-Trial Diversion Homeland Security Grant Fund District Clerk Child Support Fund Court Security Fund District Clerk Records Management Fund Commissioners Court Records Management Fund Constables' Seizure Fund Sheriff Fund DARE Contributions Fund DA Federal Forfeiture Fund Jail Commissary Fund Certificates of Obligation, Series 2008 Fund Liberty County Benefits/lnsurance Fund Personnel Budaet General Fund Road & Bridge Fund District Clerk Child Support Fund Court Security Fund Commissary Fund
4 TAX RATE Estimated Tax Fund Tax Rate Collections $ 95% General Fund - M&O ,080,585 Road & Bridge Fund - M&O Debt Service Fund Proposed Tax Rate Effective Tax Rate Rollback Tax Rate 2015 Aapraisat Roll Certified by CAD Net Taxable VaIue Freeze Adjusted Value Freeze Ceiling Estimated 100% Adopted 911 5/15
5 LIBERN COUNTY, TEXAS COMBINED General Road & Debt Service Fund Bridge Fund Fund Total ESTIMATED CASH BALANCE, ,000,000 1,500, ,000 :0,700,000 - REVENUES Ad Valorem Taxes - Current 20,080,585 5,025,721 1,432,509 26,538,815 Ad Valorem Taxes - Delinquent 1.056, ,512 75,395 1,396,780 Other Revenues 7,437,270 1,733,500 7,000 9,177,770 TOTAL REVENUES OTHER SOURCES Fcnd Balance Fund Balance - Carryover Transfers from Other Funds TOTAL OTHER SOURCES TOTAL REVENUES 8 OTHER SOURCES TOTAL OTHER USES Transfers to Other Funds TOTAL OTHER USES 40,000 40,000 TOTAL & OTHER USES 29,700,330 7,885,452 4,644,904 39,200,686 ESTIMATED CASH BALANCE, ,914, , ,000 8,952,679 Adopted
6 GENERAL FUND Adopted
7 LfBERPr' COUNW, TEXAS REVENUES - TAXES Acthal Amount Ad Valorem Taxes - Current 16,854, ,554,450 18,554,450 20,080,585 Ad Valorem Taxes - Deiinquent 1,385, , ,550 1,056,873 Penalties & Interest Sales & Use Tax 3,824, ,600,000 3,600,000 3,600,000 Mixed Beverage Tax 50, ,000 35,000 35, OOO Bingo Tax 4, ,500 6,500 6,500 TOTAL TAKES 22,120, ,558 Septic Permits 77, ,000 75,000 75,000 Building Permits fi ,000 TOTAL LICENSES & PERMITS 376, ,GOO 245, ,000 Emergency Management Juror Reimbursements Tobacco Settlement 91 1 DBAse Mtc - HGAC Indigent Defense Grant Tarkington ISD - Security LLEBGNINE Grants Firing Range County Attorney Suppiernent County Judge Supplement CCL Jsdge Supplement DA State Supplement Payments in Lieu of Taxes Jail - Prisoner Revenues Housing Authority f OTAL INTERGOVERNMENTAL 3 Adopted 9/15/15
8 LtBERTY COUNTY, TEXAS Anended Budget REVENUES FY 2075 ft FEES County Judge Sheriff County Attorney County Clerk Tax Assesmr-Collector District Attorney District Clem Justice Courts Constables State Court Costs Bond Supervision f OTAL FEES FINES County Court District Courts Justice Courk TOTAL FINES MISCELLAh EOUS Interest Royalties Pay Phones Community Center Rentais Rent - State CSCD Fiscal Service Fees Other TOTAL MlSCELLANEOUS Adopted 917 5/15
9 LIBERTY COUNTV, TEXAS REVENUES Fund Balance 262, ,599,790 1,599,790 1,085,602 Transfer From Other Funds TOTAL OTHER SOURCES h1, ,125,602 TOTAL GENERAL FUND Adopted 9/15/15
10 GENERAL FUN0-010 WE SEPTEMBER 30,2016 t Commissioners Salaries 272, , , FICNMedicare 20, ,000 21,000 21,000 51,741.OO 53,510 53,510 53,510 47, ,728 46,728 47,710 Attorney Fees Dues 712, ,000 TOTAL COMMlSSlONERS COURT 9409, ,112 Cwnty Clerk Saiaiy 64, ,5n ,577 Deputy Saiaries 333, , ,643 Election Coordinator Salary 33, ,321 33,321-5, , ,760 FICAIMedicare 34, ,445 33:445 33, , , , ,170 76, ,848 74,848 77,340 Eleztion Expense State BirthlDeath Fees insurance & Bonds Auto AZowane Capital Outay - TOTAL COUNTY CLERK 852, , , ,458 Adopted
11 FY 2074 Adapted Budget FY 20'.6 VEfERANSrSERVlCE Veterans' Service Officer Salsry Deputy Salary FlCAlMedicare Health insurance Ofice Expense & Supplies Veteran's Medical Transport Auto Allowance Capital Outray TOTAL VETERANS SERVICE Part-Time Salaries Postage Contingency Insurance Premiums Insurance Deductibles Audit Trapper Community Center Maintenance togix Communications Verizon Southwest AT&T Legal Ads Centerpoint Energy Entex Entergy SHECO Other Utilities 7 Adopted 911 5/15
12 LIBERW COUNW, TEXAS Actual Amodnt fy 2014 FY FY2015 FY City of Liberty City of Cleveland City of Dayton DSL Expense Office Equipment Repairs Maintenance Contracts Software Maintenance Contracts Postage Meter Lease - Liberty Postqe Meter Lease - Cleveland Rent - Office Space Rent - Law Library Bridgehaven Advocacy Center C AS A Historcat Foundation Soil Conservation Capltsl Outlay - Equipment TOTAL NON-DEPARTMENTAL EMPLOYEE BENEFITS Group 200, , ,000 Workers' Compensation 262, , , ,000 Unemployment Insurance 61, ,000 70,000 70,000 TOTAL EMPLOYEE BENEFITS 4324, ,000 BUILDING MAINTENANCE Supervisor Salary 42, ,000 42,000 44,q 00 Maintenance Worker Salaries 71, ,400 71,400 74,970 Secretary Salary Custodian Salaries 107, , , ,875 3, ,600 2,600 2,860 8 Adopted 911 5/15
13 1 Adapted Budget Adopted Budgat - FY FlCNMedicare Office Expense 8 Supplies Uniforms Maintenance Supplies Janitorial Supplies Phones & Pagers Contracted Maintenance Auto Expense TOTAL BUILDING MAINTENANCE 442, , ,148 COUNTY JUDGE County Judge Salary County Judge State Supplement Staff Salaries DPS Clerk Salary Collections Clerk Salary F I C AtMedicare Office Expense & Supplles Court Appointed Attorneys Adopted
14 GENERAL FUND EXPENOlTURES FY 2G76 Auto Allowance TOTAL COUN-PI JUDGE CCL Judge Salary CCL Judge State Supplement Court Coordinator Sa!ar)l Court Reporter Salary Baififf Salary Certificate Pay FlCAlMedicare Health insurance Office Expense 8 Suppiies Court Appointd Attorneys Court Reporting Services Visiting Judge Law Books TOTAL CO COURT-AT-LAW 75th DWTRiCT JUDGE Judges' Salary Bailiff Salary Court Coordinator Salaries Court Reprter Salary Adopted 91A517 5
15 FY 2075 Certificate Pay FlCAlMedicare Oflice Expense & Supplies Court Reporting Services Court Appointed Attorneys Visiting Judges Law Books TOTAL 75th DISTRICT JUDGE Judges' Salary Baijiff Salary Co~rt Coordinator Salaries Court Reporter Salary Certif cate Pay Fl CAlMedicare Court Reporting Services Court Appointed Attorneys Visiting Judges Auto Expenses Law Books Copier tease Adopted
16 LiBERTY COUNTY, TEXAS EXPENO1TURES FY N 2015 Education & f raining TOTAL 253rd DISTRICT JUDGE District Clerk Salary Deputy Salaries Fl CAlMedicare Insurance & Bonds TOTAL DISTRICT CLERK JP # 1 Salary Secretary Salary Part-Time Salary FlCNMedicare Ofke Expense & Supplies Auta Allowance TOTAL JP # 1 Adopted
17 I j EXPENDITURCS Actual Amollnt I='f 2014 I=y 2015 JP # 2 Salary Secretary Salary Part-Time Salary FICAIMedicare Ofice Expense h Supplies Auto Allowance Capitat Outlay TOTAL JP # 2 JP # 3 Salary Secretary Salary Clerk Salary FICAlMedicare Office Expense & Suppiies Auto Allowance Auto Expense Ofice Lease TOTAL JP # 3 223, Adopted 911 5/f 5
18 N FY 2075 JUSTICE OF THE PEACE # 4 JP # 4 Salary Secretaty Salary Part-time Clerk Salaty FiCCVMedicare Auto Allowance Auto Expense TOTAL JP # 4 JP # 5 Salary Secretary Salaries Clerk Salary FI CNMedicare Health l nsurance Auto Allowance Auto Expense Copier tease TOTAL JP # 5 Adopted
19 FY 2074 JUSTICE OF THE PEACE # 6 JP # 6 Salary Secretary Salary FICAlMedicare Ofice Expense & Supplies Phones & Pagers Auto Allowance Education 8 Training TOTAL JP # 6 BOND SUPERVlSlON Bond Supervision Officer Salary Bond Officer Salary FlCAlMedicare Phones & Pagers Software License TOTAL BOND SUPERVISION Adopted
20 LIBERTY COUNTY, f EXAS r/ 2014 FY 20j5 COURT COSTS Omni Services Cluster Court Prisoner Transportation Grand Jury Per Diem Grand Jury Bailiff Petit Jurors Witness Expenses Jury Expenses Citation Services TOTAL COURT COSTS COUNTY AlTORNEY County Attorney Salary County Attorney State Supplement Asst. County Attorney Salaries Secretary Salaries FlCAlMedicare Auto Allowance Auto Expense Law Books Copier tease Adopted 91 I
21 FY FY Dues 1, I, 100 I, 100 1, TOTAL COUNTY ATTORNEY 673, , , ,393 DISTRICT A'ITORNEY District Attorney Salary Asst. DA Salaries Investigator Salaries DARE Officer Salary Certificate Pay Secretary Salaries FICNMedicare Phones & Pagers Law Books Auto f xpense Dues TOTAL DISTRICT AlTORNEY FINANCIAL I COUNM AUOlTOR County Auditor Salary Asst. County Auditor Salaries Adopted
22 PI 2074 FY 203,6 FlCNMedicare Auto Expense TOTAL COUNTY AUDITOR COUNTY TREASURER County Treasurer Salary Asst. Co Treasurer Salaries Human Resource Director Salary Clerk Salary FlCAlMedicare Health lnsurance Ofice Expense & Supplies TOTAL COUNTY TREASURER TAX COLLECTOR Tax Collector Salary Deputy Salaries Deputy Overtime Adopted 9/f 511 5
23 FY 2045 FlCNMedicare Health l nsurance Voter Registration Expense Insurance & Bonds Auto Expense TOTAL TAX COLLECTOR PURCHASING Purchasing Agent Salary Asst. Purchasing Agent Salaries FICNMedicare Auto Allowance Auto Expense TOTAL PURCHASlNG INFORMATION TECHNOLOGY Computer Contract Adopted 9/15/f 5
24 LIBERN COUNTY, TEXAS FY 20q6 DSL Expense 24, ,500 25,500 25,500 Software Maintenance Contracts 193, , , ,000 TOTAL 1T Of HER FINANCIAL Central Appraisal District 694, , , ,066 TOTAL OTHER FINANCIAL 694, , , ,066 SHERIFF Sheriff Salary Deputy Salaries Secretav Salaries Dispatcher Salaries Part-time Salaries Holiday Pay Certificate Pay FlCAlMedicare Range Supplies Uniforms ID & fingerprint Supplies Fuel Livestock Officer Expense Investigative Expense 20 Adopted A 5
25 FY Phones & Pagers Auto Allowance Auto Repair & Maintenance Radio Maintenance Equipment Rentals Radio Tower Rental COPS Grant LLEBGNINE Grants TOTAL SHERIFF JAlL Jail Maintenance Coordinator FICNMedicare County Prisoners Monitor Expense US Marshal Prisoners City of Liberty Prisoners City of Cleveland Prisoners City of Dayton Prisoners City of Kenefick Prisoners City of Daisetta Prisoners TOTAL JAIL Adopted
26 EXPENDlTURES CONSTABLE # 1 Constable # 7 Salary Deputy Constable Salary Certificate Pay FlCAlMedicare Fuel Phones & Pagers Auto Allowance Uniforms Auto Maintenance 8 Repairs TOTAL CONSTABLE # I CONSTABLE # 2 Constable # 2 Salary Deputy Constable Salary Secretary Salary Certificate Pay FICNMedicare Office Expense 8 Supplies Fuel Uniforms Phones & Pagers Auto Allowance Adopted
27 LIBERW COUNTY, TEXAS Auto Maintenance & Repairs Copier tease Building Space Lease TOTAL CONSTABLE # 2 CONSTABLE # 3 Constable # 3 Salary Deputy Constable Salary Certificate Pay FICNMedicare Fuel Uniforms Auto Allowance Auto Maintenance & Repairs TOTAL CONSTABLE # 3 CONSTABLE # 4 Constable # 4 Salary Deputy Constable Salary Secretary Salary - Part-time Certificate Pay F1CNMedicare Adopted
28 EXPENDtTURES Adopted 8udget Fuel Uniforms Phones & Pagers Auto Allowance Auto Maintenance & Repairs TOTAL CONSTABLE # 4 CONSTABLE # 5 Constable # 5 Saiary Deputy Constable Salary Secretary Salary - Part-time Certificate Pay FlCNMedicare Fuel Uniforms Phones & Pagers Auto Allowance Auto Maintenance & Repairs TOTAL CONSTABLE # 5 Adopted
29 N 2014 CONSTABLE # 6 Constable # 6 Salary Deputy Constable Salaries Secretary Salary Certificate Pay FlCAlMedicare Fuel Range Supplies Uniforms Phones & Pagers Auto Allowance Auto Maintenance & Repairs TOTAL CONSTABLE # 6 FIRE MARSHAL Fire Marshal Salary FlCAlMedicare Phones & Pagers Adopted
30 GENERAL f UND FY 2075 Auto Expense 8, ,000 9,000 9,000 Volunteer Fire Departments 376, , , ,000 Office Lease TOTAL FIRE MARSHAL 401, , , ,069 JUVENILE PROBATION Juvenile Judge Salary Staff Salaries Secretary Salaries FlCAlMedicare Court Laison Auto Expense Detention Expense 24, TOTAL JUVENl LE PROBATION EMERGENCY MANAGEMENT Director Salary 42, ,390 42,390 48,581 Secretary Salary 28, ,804 28,804 30,244 Grant Liason Salary 40, t ,170 40,170 42,f 79 Part-time Worker Salaries F t CAlMed icare 26 Adopted
31 Actuaj Amount Catastrophe Relief Phones & Pagers Auto Expense TOTAL EMERGENCY MGMT PUBLIC WELFARE Autopsy Services Ambulance Services Burials & Transports Dayton Senior Citizens Cleveland Senior Citizens Liberty Senior Citizens Hardin Senior Citizen North Liberty Food Pantry State Hospital Cases C hildrens' Protective Services TOTAL PUBLIC WELFARE INDIGENT SERVICES Supervisor Salary Secretary Salaries Clerk Salary 27 Adopted
32 GENERAL FUND N 2016 Clinic Expense Third Party Administrator Computer Contract -1 H S Hospital District Physician Services LaboratorylX-Ra y Services Phones & Pagers Auto Allowance Auto Expense Tri-Co MHMR Allowance Education 8 Training Prisoner Medical State Contract Hospital Inpatient Services 14, ,000 52,000 52,000 Hospital Outpatient Services 27, ,000 57,000 57,000 Prescription Drugs 4, ,000 15,000 15,000 I HC - Optional Services ,500 5,500 5,500 CapitaI Outlay (1,005.69) 1,800 2,800 1,800 TOTAL l NDIGENT SERVICES 358, , , ,889 OTHER I SPECIAL PROJECTS Major Repairs & Maintenance Renovations Adopted
33 FY 2075 Building Program Planning Infrastructure - Way Co Mold Remediation TOTAL SPECIAL PROJECTS ENGINEERING Supervisor Salary Assistant Salaries Secretary Salary Secretary Salary - Part-time FlCAlMedicare Phones & Pagers Auto Expense Inspection Fees TOTAL ENGINEERING AG EXTENSION SERVICE Agent Salaries Secretary Salaries FICAlMedicare Adopted
34 1 - I I 1 (~rnended ~ud~etl 1 Phones & Pagers 1, ,200 1,200 1,200 Auto Expense 14,f ,000 f 3,000 13,000 7, ,800 5,800 5,800 - TOTAL AG EXTENSION SVCS 7 53, ,14C 162, ,264 HOUSING AUTHORITY Director Salary 36, ,710 36,710 36,710 Secretary Salaries 30, ,000 30,000 30, FICNMedrcare 4, ,260 5,260 5,260 42, ,812 42,812 42, , ,506 11,506 11,688 TOTAL HOUSl NG AUTHORITY 127, , , ,470 OTHER USES Transfer to Jail Fund Transfers to Other Funds 32, TOTAL OTHER USES 11 WPENDITURES & OTHER USES 1 27,464, ,571, ,575, ,700,330 (1 Adopted
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