Texas State Expenditures by County

Transcription

1 Glenn Hegar Texas Comptroller of Accounts Texas State Expenditures by County The Geography of State Spending

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3 Glenn Hegar Texas Comptroller of Accounts April 10, 2015 The Honorable Greg Abbott, Governor The Honorable Dan Patrick, Lieutenant Governor The Honorable Joseph R. Straus III, Speaker of the House Members of the 84th Legislature Members of the Legislative Budget Board Ladies and Gentlemen: We are pleased to announce the publication of Texas State Expenditures by County, Our office annually reports the state s expenditures by county for the previous fiscal year. This report assists more than 195 state agencies with required electronic reporting of state expenditures by county under Government Code, Chapter (d), Posting of Information on the Internet. shows where nearly $112.4 billion in state funds were spent, listing state expenditures by agency and type of expenditure in each county and for the 24 council of governments regions. The introduction explains the estimation method, presents detail of the state s expenditures by major category and object code, and identifies expenditure trends across major expense categories. This document was created using information from the state s Uniform Statewide Accounting System. The report reflects actual net expenditures of funds from accounts held in the State Treasury during the 2014 fiscal year, Sept. 1, 2013 through Aug. 31, For certain expenditures, the Comptroller s office used information provided by individual state agencies to estimate their distributions to counties. You may access the report online at the Comptroller s Texas Transparency website at Please let us know if we can be of further assistance. I hope this information is helpful. Sincerely, Glenn Hegar Comptroller.Texas.Gov P.O. Box Austin, Texas Toll Free: ext: Fax:

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5 Table of Contents Introduction... 1 Major Spending Categories... 1 Overview of Changes in Major Categories of Expenditure: Comparison of Major Categories of State Expenditure by Amount, Percentage Change and Rank by Percentage Change... 2 Comparison of Major Categories of State Expenditure by County as Share of Net Expenditures... 3 Major Categories of Expense as Percentage of Net Expenditures... 3 Adjustments to the Uniform Statewide Accounting System... 4 Section I State Expenditures by County A. Alphabetical Listing of State Agencies B. Texas County Map C. Summary of County Expenditures D. County Summary, Ranked by Expenditures E. State Agency Expenditures by County Section II State Agency Expenditures by Council of Governments Region A. Counties by Council of Governments Region B. Council of Governments Regions C. Summary of Council of Governments Region Expenditures D. Council of Governments Region Summary, Ranked by Expenditures E. State Agency Expenditures by Council of Government Region iii

6 Acknowledgements Texas Comptroller of Accounts Ginger Lowry Project Manager Senior Research Analyst Economic Analysis Neal Kelly Systems Analyst Statewide Fiscal Systems Carl Yeh Programmer Analyst Data Services iv

7 Texas State Expenditures by County 2014 Introduction continues the annual reporting of state agency spending by county begun in 1991, when the General Appropriations Act first required the Texas Comptroller of Accounts to prepare these reports. Section I contains a summary of net expenditures by county for major spending categories; a summary and ranking of net expenditures by county; and a table of detailed state expenditures by county. Section II presents similar information by council of governments region. In both sections, some expenditures are listed as unallocable to Texas counties. Unallocable expenditures include payments to out-of-state and foreign vendors and payments that cannot be assigned to a specific county. This report lists state agencies under each county and planning region in numerical order by their assigned agency code. For reference, this report includes an alphabetical list of state agencies in Section I-A. A map of Texas counties and a list of counties by state planning region are in Section II-A. This report includes only net expenditures as reflected in the Uniform Statewide Accounting System (USAS). Net expenditures include purchases of goods and services made from accounts held by the Comptroller of Accounts Treasury Operations, those in the state s General Revenue Fund and from all special funds and trust funds. This report does not include funds maintained outside the Treasury Operations accounting system or funds held by universities in local banks. Net expenditures in this report exclude purchases of investments; some payments from trust or suspense accounts, such as allocations of local sales taxes to cities, counties and transit authorities; benefit payments to retired teachers and state employees; and all types of interfund transfers and repayments of debt principal. The report presents net expenditures made from a cash accounting system during fiscal 2014, from Sept. 1, 2013 to Aug. 31, Accrued expenses and encumbrances to counties continue to improve with each reporting period; therefore, the data in this report may not be consistent with data in reports from prior years. In some cases, an expenditure category may include a negative amount. This may indicate a payment made in a previous fiscal year that has been partially or wholly refunded or may reflect a minor processing error that was corrected. Due to rounding, some category totals listed in the introduction s Major Spending Categories table may not match totals in the Summary of County Expenditures. Major Spending Categories The tables in this report list state expenditures in major categories that parallel those used in the 2014 Annual Cash Report. include grants to colleges, schools and local governments; distribution of 1

8 Foundation School Program funds to school districts; public school textbooks; and allocations of mixed beverage taxes to cities and counties. are salaries, wages, employee benefits payments, travel expenses and fees for professional consultant services. Also included is the state s share of retirement contributions on behalf of state employees and public school teachers. includes payments for Temporary for Needy Families (TANF), Medicaid, grants in aid, child support and similar state services. includes purchases of highway rights-of-way and the expenses of constructing the state s roads and bridges. are supplies, maintenance, utilities, rentals, leases, printing and non-capitalized equipment. Outlay expenditures include aircraft, computer equipment, land and buildings, major improvements to state property, motor vehicles and capitalized purchases of furniture and equipment. includes all other expenditures, such as court costs, fees, interest on debt, lottery payments and payment of claims and judgments. Overview of Changes in Major Categories of Expenditure: Texas state government expenditures by county totaled a net $112.4 billion in fiscal 2014, a change of 62.4 percent from $69.2 billion in fiscal During this period, the seven major categories of expenditure grew at varied rates. assistance expenditures led all categories in both dollar amount and percentage of total net expenditures in both fiscal 2004 and These expenditures totaled $25.7 billion of the $69.2 billion spent in fiscal 2004 (37.1 percent), increasing 79.8 percent to $46.2 billion out of a total of $112.4 billion in fiscal 2014 (41.1 percent). Medical services and specialties ($21.4 billion) and unemployment payments ($2.8 billion) made up the bulk of these expenditures in fiscal The second-largest category was intergovernmental payments, which comprised 25.7 percent (about $28.9 billion) of total net expenditures in fiscal costs were the third-largest category, at $23.3 billion, followed by miscellaneous expenses ($5.3 billion), highway construction ($5.3 billion), operating expenses ($2.8 billion) and capital outlays ($504 million). The tables and charts below illustrate the growth in expenditures by major category between 2004 and Comparison of Major Categories of State Expenditure by Amount, Percentage Change and Rank by Percentage Change Fiscal 2004 and 2014 Major Category of Expense Fiscal 2004 Fiscal 2014 $17,155,405,197 $28,887,188, ,263,289,909 23,343,767, ,664,355,033 46,155,167, ,149,266,866 5,305,157, ,660,787,988 2,848,916, ,327, ,048, ,834,580,805 5,324,375, Net State Expenditures by County $69,186,013,437 $112,368,622, s may not add due to rounding. 2 Percentage Change FY 2004 to 2014 Rank by Percentage Change FY 2004 to 2014

9 Major Category of Expense Comparison of Major Categories of State Expenditure by County as Share of Net Expenditures Fiscal 2004 Fiscal 2004 and 2014 Percentage of Net Expenditures Fiscal 2004 Fiscal 2014 Percentage of Net Expenditures Fiscal 2014 $17,155,405, $28,887,188, ,263,289, ,343,767, ,664,355, ,155,167, ,149,266, ,305,157, ,660,787, ,848,916, ,327, ,048, ,834,580, ,324,375, Net Expenditures $69,186,013,437 $112,368,622,523 s may not add due to rounding. Major Categories of Expense as Percentage of Net Expenditures Fiscal 2004 and Fiscal 2004 Fiscal

10 Adjustments to the Uniform Statewide Accounting System Most of the data in this report comes from the Uniform Statewide Accounting System (USAS). The Comptroller s office uses USAS, a computerized accounting system, to control and report all Texas state government expenditures. In several instances, differences between the accounting system s requirements and the need for an accurate report of state expenditures by county required the Comptroller s office to adjust the distribution of state expenditures to counties. The Comptroller s office draws expenditure data from USAS in the form of vouchers submitted by state agencies for payment of goods and services. Vouchers, which cite the legal authority for the payment, result in state checks or warrants either an electronic transfer or a check to the vendors of the goods or services. Vendors may be businesses, government entities, individuals or organizations. The distribution of most state expenditures among counties relies on a computerized file with the name and mailing address of each vendor. Designed to track accounting transactions, USAS does not identify the location of expenditures. A vendor s address might not accurately indicate where the purchased goods or services were delivered or performed. The Comptroller s office adjusts the underlying USAS data for large expenditure categories which, if not reallocated, would misrepresent the distribution of state funds to counties. With USAS, certain major expenditures, such as state employee benefit payments or public assistance, may appear to be made only in Travis County because it is the headquarters for most state agencies. These payments, including expenditures for insurance, retirement contributions and Social Security, are adjusted in this report. The Comptroller s office reallocates unemployment compensation benefits to former state employees and insurance payments for current employees based on a percentage of state employees in each county. Employee retirement and Social Security payments are allocated through a ratio of state employee salaries by county and by agency using USAS data. State contributions to the Teacher Retirement System are allocated to counties based on where payments to retirees from the system trust fund were made. Each year, the Comptroller s office uses information from selected state agencies to adjust the data for this report. For fiscal 2014, the Attorney General s office provided a list of its distribution of child support payments made to recipients in and out of state. The Department of Aging and Disability Services provided data by county for payments made for long-term care nursing facilities and hospice care; Title XX Long Term Care/Non-Medicaid Services; and Intermediate Care Facilities/Mental Retardation. The Department of Criminal Justice provided a list of vendors for each state-operated facility, with amounts paid to out-of-state vendors. The Comptroller s office adjusted the Department of State Health Services payments for the Special Supplemental Food Program for Women, Infants and Children using a statewide distribution of the program s client population. Data collected from the Health and Human Services Commission (HHSC) for Medicaid clients by county were used to adjust fee-for-service and managed-care Medicaid expenditures. HHSC provided payment data by county for Temporary for Needy Families and the Medicaid Vendor Drug Program to make a proportional distribution by county. The Comptroller s office collected additional expenditure data from the Texas Education Agency (TEA) on school textbooks and allowable purchases from school districts allotments. TEA also supplied intergovernmental payments data on grants for elementary and secondary schools and school apportionment (the Foundation School Program). Senate Bill 6, enacted by the Texas Legislature in 2011, established the Instructional Materials Fund (IMF) using monies from the distribution of the Permanent School Fund. A school district is entitled to receive an annual instructional materials allotment (IMA) from the IMF for each enrolled student. The allotment may be used to purchase adopted and non-adopted instructional materials, technological equipment 4

11 and technology-related services. For adopted instructional materials, TEA pays the publisher on the district s behalf using its IMA (expenditure object 7383 report). For non-adopted instructional materials, technology services and technological equipment, the district must request a disbursement of funds to acquire the products or services. Upon TEA approval, the funds are sent directly to the district (expenditure object 7601 report). The Texas Department of Transportation provided information on highway construction, maintenance and right-of-way purchases to more accurately allocate expenditures to the counties in which the construction was performed. The Veterans Land Board at the Texas General Land Office provided expenditure data on counties receiving housing assistance and home improvement program funds. The Texas Workforce Commission supplied fiscal 2014 unemployment insurance benefit data by county that includes federal unemployment benefits. Expenditures not allocated to specific counties are categorized as Expenditures Unallocable to Texas Counties. Transactions placed into this category in fiscal 2014 include expenditures for object codes/categories: , Salaries and Wages; 7209, Lottery Winnings-Installment; 7253, Other Professional Services; 7275, Computer Programming Services; 7292, DIR to Statewide Technology Center; 7299, Purchased Contracted Services; 7312, Medical Supplies; 7664, Supplementary Medical Insurance Benefits; 7801, Interest on Governmental Fiduciary Long- Term Debt; 7802, Interest-Other; 7829, Disburse Medicaid Incentive Transfer State (UPL); 7830, Disbursement of Disproportionate Share Funds to State Hospitals; and 7832, State Hospital of State Matching Disproportionate Share Funds and Upper Payment Limit Funds. In some cases, smaller objects of expenditure that have not been redistributed may be reflected in the county where payment was made, not in the county where the goods or services were delivered or performed. The objects of expenditure comprising each of the major spending categories are: INTERGOVERNMENTAL PAYMENTS 2014 Expenditures 7383 Textbooks for Free Schools $ 186,705, Grants Elementary and Secondary Schools 5,004,401, School Apportionment Foundation Program 19,449,620, Grants Junior Colleges 1,037,922, Grants Senior Colleges and Universities 108,306, /Grants Cities 558,266, /Grants Counties 758,535, /Grants Other Political Subdivisions 1,095,702, Grants Councils of Governments 249,555, Grants Judicial Districts 248,730, Allocations to Cities Mixed Beverage Tax 61,627, Allocation to Counties Mixed Beverage Tax 67,536, Allocation for International Fuels Tax Agreement (IFTA ) 19,646,140 TOTAL INTERGOVERNMENTAL PAYMENTS $ 28,887,188,443 LABOR COSTS 2014 Expenditures Salaries and Wages 7001 Salaries and Wages Line Item Exempt Positions $ 119,637, Salaries and Wages Classified and Non-Classified Permanent Full-Time Employees 5,784,974, Salaries and Wages Classified and Non-Classified Permanent Part-Time Employees 49,340, Salaries and Wages Classified and Non-Classified Non- Permanent Full-Time Employees 7,201, Salaries and Wages Classified and Non-Classified Non- Permanent Part-Time Employees 5,975, Salaries and Wages Hourly Full-Time Employees 11,382, Salaries and Wages Hourly Part-Time Employees 10,365, Higher Education Salaries Faculty/Academic Employees 1,937,235, Higher Education Salaries Faculty/Academic Equivalent Employees 62,891, Higher Education Salaries Professional/Administrative Employees 852,942, Higher Education Salaries Extension Professional/ Administrative Employees 13,864, Higher Education Salaries Student Employees 170,925, Higher Education Salaries Classified Employees 974,357, Salaries and Wages Classified Employees Receiving Twice-a-Month Salary Payment 306,973, One-Time Merit Increase 48,183, Hardship Stations Pay 506, Compensatory Time Pay 11,217, Hazardous Duty Pay 50,264, Overtime Pay 203,021,380 5

12 LABOR COSTS 2014 Expenditures 7022 Longevity Pay $ 153,648, Lump Sum Termination Payment 80,476, Termination Pay Death Benefits 1,345, Compensatory or Salary Per Diem 195, Productivity Bonus Awards 325, Emoluments and Allowances 44,916, Stipend Pay 6,859, Incentive Award for Authorized Service to Veterans 109, Recruitment and Retention Bonuses 5,418, Benefit Replacement Pay 25,076,091 TOTAL SALARIES AND WAGES 10,939,633,991 Employee Benefits 7032 Employees Retirement State Contribution 459,905, Employee Retirement Other Employment 5,719, Employee Insurance Employer Contribution 2,242,315, Payroll Health Insurance Contribution 63,773, F.I.C.A. Employer Matching Contribution 765,811, Unemployment Compensation Benefits Special Fund Reimbursement 27,245, Workers Compensation Claims Self-Insurance Programs 3,469, Workers Compensation Indemnity 13,874, Retirement Service Credit for Accumulated Sick Leave (723) 7082 Retirement/Benefits Judicial Retirement System 27,715, Optional Retirement State Match 132,034, Workers Compensation Medical Services and Attorney 21,625, Workers Compensation Self-Insurance Programs Medical Services and Attorney 2,435, Employee Benefit 4,185,108, Allocations from Fund 0001 to TRS Trust Account 0960, Retired School Employee GIP Trust 0989, and GR Account Excess Benefit Arrangement, TRS 5031 (Dedicated Receipts) 1,700,627,858 TOTAL EMPLOYEE BENEFITS 9,678,136,217 Travel 7101 Travel In-State Transportation Fares 19,423, Travel In-State Mileage 66,920, Travel Per Diem, Non-Overnight Travel Legislature 106, Travel In-State Actual Meal and Lodging Overnight Travel 362, Travel In-State Incidental 8,345, Travel In-State Meals and Lodging 52,325, Travel In-State Non-Overnight Travel (Meals) 281, Travel In-State Actual Expense Meals Non-Overnight Travel 41, Travel In-State Board or Commission Member Meal and Lodging 926, Travel Out-of-State Transportation Fares 6,605, Travel Out-of-State Mileage 361, Travel Per Diem, Overnight Travel Legislature 532, Travel Out-of-State Actual Meal and Lodging, Overnight Travel 565, Travel Out-of-State Incidental 1,170,943 (continued) LABOR COSTS (concluded) 2014 Expenditures 7116 Travel Out-of-State Meals and Lodging Not to Exceed the Locality-Based Allowance $ 5,222, Travel Out-of-State Non-Overnight Travel (Meals) Travel Out-of-State Actual Expense Meals No Overnight Travel Travel Foreign 1,177, Travel In-State Single-Engine Aircraft Mileage 39, Travel Out-of-State Single-Engine Aircraft Mileage 2, Travel In-State Twin-Engine Aircraft Mileage 12, Travel Out-of-State Twin-Engine Aircraft Mileage Travel In-State Turbine-Powered or Other Aircraft Mileage 14, Travel Apartment/House Rental Expense 26, Travel Out-of-State Board or Commission Member Meal and Lodging 65, Travel Prospective State Employees 385, Legislative Per Diem (6,450) 7135 Travel In-State State Hotel Occupancy Tax Expense Outside Galveston, Port Aransas and South Padre Island City Limits 200, Travel In-State State Hotel Occupancy Tax Expense Inside Galveston City Limits 1, Travel In-State-State Hotel Tax Expense Inside South Padre Island City Limits Travel In-State-State Hotel Tax Expense Inside Port Aransas City Limits 10 TOTAL TRAVEL 165,113,886 Professional Fees and Services 7238 Foreign Office Activities 354, Consultant Services Approval by Office of the Governor 47, Consultant Services Other 33,499, Consulting Services Information Technology (Computer) 18,831, Educational/Training Services 13,733, Financial and Accounting Services 39,463, Hearings Officers Pre-approved by the State Office of Administrative Hearings 25, Medical Services 569,858, Veterinary Services 836, Lecturers Higher Education 1,654, Other Professional Services 1,082,564, Other Witness Fees 4,044, Investment Counseling Services 5,230, Architectural/Engineering Services 439,229, Legal Services Approval by the State Office of Administrative Hearings 15, Legal Services Other 21,693, Race Track Officials 2, Information Technology Services 329,798,897 TOTAL PROFESSIONAL FEES AND SERVICES 2,560,883,526 TOTAL LABOR COSTS $ 23,343,767,620 6

13 PUBLIC ASSISTANCE PAYMENTS 2014 Expenditures 7214 Unemployment $ 2,762,544, Return of Retirement Contributions 511,973, Grants Community Service Programs 2,212,878, Grants Individuals 8,378, Child Support, Non-Title IV-D 724,843, Temporary for Needy Families (TANF) 74,665, Child Support, Title IV-D 3,760,499, Other Financial Services 64,147, Commodity Distribution Program 398,197, Disaster Relief 30, Financial Services Discharged Convicts 3,644, Financial Services Rehabilitation Clients 213,644, Medical Services Nursing Home Programs 3,859,067, Vendor Drug Program 731,218, Supplementary Medical Insurance Benefits 1,062,624, Medical Services and Specialties 21,366,806, Grants-in-Aid (Day Care) Grants-in-Aid (Foster Care) 636,218, Grants-in-Aid (Care for Aged, Blind and Disabled) 109,028, Grants-in-Aid (Services for Children/Clients) 399,850, Grants-in-Aid (Transportation) 153,477, Family Planning Services 102,098, Employment Social Services 38, Grants College/Vocational Students 60,640, Grants-in-Aid (Food) 567,818, Grants Survivors 16,208, Disburse Medicaid Incentive Transfers to State Hospitals (UPL) 15,958, Disbursement of Disproportionate Share Funds/State Hospitals 224,202, Disbursement of Disproportionate Share Funds/ Non-State Hospitals 1,173,609, State Hospital of State Matching Disproportionate Share and Upper Payment Limit (UPL) Funds 255,743, Disbursement Medicaid Incentive Transfers to Urban/ Rural Hospitals (UPL) 4,685,107,829 TOTAL PUBLIC ASSISTANCE PAYMENTS $ 46,155,167,787 HIGHWAY CONSTRUCTION 2014 Expenditures 7347 Real Property in Progress Network ized $ 4,771,728, Real Property Land/ Right-of-Way ized 533,428,910 TOTAL HIGHWAY CONSTRUCTION $ 5,305,157,884 OPERATING EXPENSES 2014 Expenditures Supplies and Materials 7291 Postal Services $ 81,862, Consumables 97,611, Subscriptions, Periodicals and Information Services 9,611, Fuels and Lubricants Other 98,688, Fuels and Lubricants Aircraft 2,664, Chemicals and Gases 7,601, Medical Supplies 250,047, Food Purchased by the State 1,948, Food Purchased for Wards of the State 131,966, Personal Items Wards of the State 8,870, Credit Card Purchases for Clients or Wards of the State 1,436, Services for Wards of the State 47,441, Supplies/Materials Agriculture, and Hardware 300,870, Parts Furnishings and Equipment 50,507, Plants 2,268, Fabrics and Linens 1,549,246 TOTAL SUPPLIES AND MATERIALS 1,094,914,158 Repairs and Maintenance 7262 Personal Property Maintenance and Repair Computer Software Expensed 137,179, Personal Property Maintenance and Repair Aircraft Expensed 1,794, Real Property Buildings Maintenance and Repair Expensed 113,769, Personal Property Maintenance and Repair Computer Equipment Expensed 42,858, Real Property Infrastructure Maintenance and Repair Expensed 523,985, Personal Property Land Maintenance and Repair Expensed 10,623, Real Property Facilities and Other Improvements Maintenance and Repairs Expensed 5,545, Leasehold Improvements Expensed 826, Personal Property Maintenance and Repair Expensed 35,408, Personal Property Maintenance and Repairs/Motor Vehicle Expensed 28,477, Real Property Infrastructure/Telecommunications Maintenance and Repair Expensed 5,848,811 TOTAL REPAIRS AND MAINTENANCE 906,416,585 Communication and Utilities 7276 Communication Services 64,104, Statewide Telecommunications Network 80,671, Electricity 67,714, Natural and Liquefied Petroleum Gas 20,255, Telecommunications Long Distance 1,075, Telecommunications Monthly Charge 27,793, Water 38,211, Telecommunications Parts and Supplies 3,507, Telecommunications Other Service Charges 38,704, Personal Property Telecommunications Equipment Expensed 6,691, Telecommunications Dedicated Data Circuit 2,700,565 7

14 OPERATING EXPENSES 2014 Expenditures 7521 Real Property Infrastructure Telecommunications Equipment Expensed $ 2,105, Telecommunications Equipment Rental 3,249, Other Utilities 1,513, Waste Disposal 36,105, Thermal Energy 17,343,777 TOTAL COMMUNICATION AND UTILITIES 513,746,575 Rentals and Leases 7401 Rental of Radio Towers 287, Rental of Furnishings and Equipment 62,710, Rental of Computer Equipment 29,419, Rental of Computer Software 9,448, Rental of Reference Material 554, Rental of Motor Vehicles 1,704, Rental of Aircraft Exempt 26, Charter of Aircraft 33, Rental of Aircraft 475, Rental of Marine Equipment 2, Rental of Land 2,094, Rental of Office Buildings or Office Space 158,934, Rental of Service Buildings 4,149, Rental of Space 13,324,998 TOTAL RENTALS AND LEASES 283,167,458 Printing and Reproduction 7218 ations 4,228, Reproduction and Printing Services 46,443,000 TOTAL PRINTING AND REPRODUCTION 50,671,914 TOTAL OPERATING EXPENSES $ 2,848,916,688 CAPITAL OUTLAY 2014 Expenditures 7336 Real Property Facilities and Other Improvements ized $ 6,303, Real Property Facilities and Other Improvements Lease (32,254) 7341 Real Property in Progress ized 124,782, Real Property Buildings ized 6,462, Real Property Building Improvements ized 37,911, Leasehold Improvements ized (82,658) 7345 Real Property Land ized 2,395, Real Property Land Improvements ized 2,271, Real Property Buildings Lease (124) 7356 Real Property Infrastructure ized 3,223, Real Property-Infrastructure Preservation - ized 16,744, Intangible Assets Patents and Copyrights ized Personal Property ized 141, Trademarks ized 1, Personal Property Boats ized 955, Personal Property Lease 2,295, Personal Property Works of Art and Historical Treasures ized 333,669 (concluded) CAPITAL OUTLAY (concluded) 2014 Expenditures 7371 Personal Property Passenger Cars ized $ 7,620, Personal Property Other Motor Vehicles ized 63,313, Personal Property Furnishings and Equipment ized 105,949, Personal Property Aircraft ized 2,121, Personal Property Furnishings and Equipment Lease 368, Personal Property Computer Equipment ized 51,036, Personal Property Computer Equipment Lease 456, Personal Property Animals ized 10, Personal Property in Progress Fabrication of Equipment ized 20,832, Intangible Property Computer Software Internally Generated ized 2,387, Intangible Property Computer Software Purchased ized 28,363, Personal Property Telecommunications Equipment ized 17,125, Real Property Infrastructure Telecommunications ized 752,798 TOTAL CAPITAL OUTLAY $ 504,048,717 MISCELLANEOUS 2014 Expenditures Other Expenditures 7071 State Employee Relocation $ 393, Membership Dues 7,765, Tuition Employee Training 1,429, Registration Fees Employee Training 13,173, Insurance Premiums and Deductibles 3,265, Service Fee Paid to the Lottery Operator 92,144, Lottery Incentive Bonus 17,764, Fees and Other Charges 100,165, Awards 1,731, State Employee Cafeteria Plan Reimbursement Premiums 77,628, Training Other (1,345,991) 7216 Insurance Premiums Approved by Board of Insurance and Attorney General 65, Fees for Receiving Electronic 97,384, Filing Fees Documents 3,912, Court 20,783, Witness Fees and Allowances 1,721, Insurance Premiums and Deductibles No Approval Required 618, Hazardous Waste Disposal Services 7,077, Temporary Employment Services 64,666, Cleaning Services 27,569, Placement Services 198,264, Client-Worker Services 2,623, Advertising Services 102,706, Data Processing Services 16,933, Computer Services Statewide Technology Center 859, Freight/Delivery Service 13,874, DIR to Statewide Technology Center 188,955, Investigation 2,893,592 8

15 MISCELLANEOUS (continued) 2014 Expenditures 7297 Emergency Abatement Response $ 887, Purchased Contracted Services 407,132, Promotional Items 2,682, Personal Property Furnishings, Equipment and Other Expensed 82,400, Parts Computer Equipment Expensed 7,757, Real Property and Improvements Expensed 11,688, Intangible Assets Patents and Copyrights Expensed Intangible Assets Trademarks Expensed 4, Personal Property Furnishings and Equipment Controlled 15,458, Personal Property Computer Equipment Expensed 20,071, Personal Property Computer Equipment Controlled 57,881, Personal Property Computer Software Expensed 46,028, Personal Property Books and Pre-Recorded Reference Materials Expensed 7,999, Personal Property Animals Expensed 3,449, Personal Property Books and Reference Materials ized 15,715, Texas Tomorrow Fund Payment of Prepaid Tuition and Required Higher Education Fees 154,189, Texas Tomorrow Fund Payment of Earnings to Purchaser (Due Upon Refund) 19,715, Breakage Horse Racing 2,815, Breakage Greyhound Racing 496, Rebates Alternative Fuels 1,341, Rebates Tuition 932, Grants Incentive Programs 229,486, Loans to Political Subdivisions 33,602, Loans to College Students 146,860, Loans to Non-Governmental Entities 43,399, Loans to Provide Financial for Texas Agricultural Products 360, Interest on Delayed 773, Arbitrage Other Financing Fees 3,117, Interest on Refund or Credit of Tax or Fee 29,722, Interest on Protest 4,601, Replenish Petty/Travel/Imprest Cash Shortage Escheated Funds 204,945, Payment from State Appropriation to Local Account 5,000,000 TOTAL OTHER EXPENDITURES 2,625,546,893 MISCELLANEOUS (concluded) 2014 Expenditures Debt Service Interest 7250 Legislative Claims Interest $ 143, Interest on Governmental and Fiduciary Long- Term- Debt 1,039,292, Interest Other 213,601, Interest on Proprietary Long-Term Debt 73,498, Interest on Proprietary Long-Term Debt Non- 7,660,926 TOTAL DEBT SERVICE - INTEREST 1,334,197,069 Lottery Winnings Paid 7208 Lottery Winnings 353,639, Lottery Winnings Installment 249,046,775 TOTAL LOTTERY WINNINGS PAID 602,686,641 Claims and Judgments 7220 Court-Ordered Parental Notification 310, Settlements and Judgments for Tx Tort/Pre-litigation and Related Claims 428, Settlements and Judgments for Attorneys Fees 764, Settlements and Judgments for Claimant/Plaintiff or Other Legal 3,549, Claims Act 7,811, Legislative Claims 14,848, Settlements and Judgments for Claimant/Plaintiff and Attorney 391, Claims Lost/Voided Warrants 318, Compensation for Crime Victims 6,772, Compensation to Victims of Crime Auxiliary 18, Crime Victim 58,590, Payment of Claims from Trust or Other Funds 10,653,894 TOTAL CLAIMS AND JUDGMENTS 104,458,175 Cost of Goods Sold 7392 Land Purchased for Resale/Housing Loans 474,742, Merchandise Purchased for Resale 134,579, Raw Material Purchases 48,165,159 TOTAL COST OF GOODS SOLD 657,486,605 TOTAL MISCELLANEOUS $ 5,324,375,383 TOTAL NET EXPENDITURES $ 112,368,622,523 s may not add due to rounding. 9

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17 Section I State Expenditures by County 11

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19 Section I A Alphabetical Listing of State Agencies Agency Code Agency Code Adjutant General s Department Angelo State University Attorney General of Texas Board of Regents, Texas State University System Board of Tax Professional Examiners Cancer Prevention and Research Institute of Texas Commission on State Emergency Communications Comptroller Funds Management Comptroller Prepaid Higher Education Tuition Board Comptroller State Energy Conservation Office Comptroller State Fiscal Comptroller Treasury Fiscal Comptroller of Accounts Court of Appeals 1st Court of Appeals Dist Court of Appeals 2nd Court of Appeals Dist Court of Appeals 3rd Court of Appeals Dist Court of Appeals 4th Court of Appeals Dist Court of Appeals 5th Court of Appeals Dist Court of Appeals 6th Court of Appeals Dist Court of Appeals 7th Court of Appeals Dist Court of Appeals 8th Court of Appeals Dist Court of Appeals 9th Court of Appeals Dist Court of Appeals 10th Court of Appeals Dist Court of Appeals 11th Court of Appeals Dist Court of Appeals 12th Court of Appeals Dist Court of Appeals 13th Court of Appeals Dist Court of Appeals 14th Court of Appeals Dist Court of Criminal Appeals Court Reporters Certification Board District Courts Comptroller s Judiciary Section 241 Employees Retirement System of Texas Executive Council of Physical and Occupational Therapy Examiners Fire Fighters Pension Commissioner Governor Executive Governor Fiscal Health and Human Services Commission Health Professions Council House of Representatives Lamar Institute of Technology Lamar State College Orange Lamar State College Port Arthur Lamar University Legislative Budget Board Legislative Reference Library Midwestern State University Office of Writs Office of Consumer Credit Commissioner Office of Court Administration Office of Injured Employee Counsel Office of Utility Counsel Prairie View A&M University Community/Junior Colleges Utility Commission of Texas Railroad Commission of Texas Sam Houston State University Secretary of State Senate Soil and Water Conservation Board State Auditor State Bar of Texas State Commission on Judicial Conduct State Law Library State Office of Administrative Hearings State Office of Risk Management State Pension Review Board State Preservation Board State Prosecuting Attorney, Office of Stephen F. Austin State University

20 Agency Code Agency Code Sul Ross State University Sunset Advisory Commission Supreme Court Tarleton State University Teacher Retirement System of Texas Texas A&M International University Texas A&M University Central Texas Texas A&M University at Galveston Texas A&M University Commerce Texas A&M University Corpus Christi Texas A&M University Kingsville Texas A&M University San Antonio Texas A&M University Texarkana Texas A&M University Texas A&M University System Texas A&M University System Health Science Center Texas AgriLife Extension Service Texas AgriLife Research Texas Alcoholic Beverage Commission Texas Animal Health Commission Texas Board of Architectural Examiners Texas Board of Chiropractic Examiners Texas Board of Law Examiners Texas Board of Nursing Texas Board of Professional Engineers Texas Board of Professional Geoscientists Texas Board of Professional Land Surveying Texas Bond Review Board Texas Commission on Environmental Quality Texas Commission on Fire Protection Texas Commission on Human Rights Texas Commission on Jail Standards Texas Commission on Law Enforcement Officer Standards & Education Texas Commission on the Arts Texas Commission on Uniform State Laws Texas Council on Alzheimer s Disease and Related Disorders Texas Credit Union Department Texas Department of Aging and Disability Services Texas Department of Agriculture Texas Department of Assistive and Rehabilitative Services Texas Department of Banking Texas Department of Criminal Justice Texas Department of Family and Protective Services Texas Department of Housing and Community Affairs Texas Department of Information Resources Texas Department of Insurance Texas Department of Licensing and Regulation Texas Department of Motor Vehicles Texas Department of Safety Texas Department of Rural Affairs Texas Department of Savings and Mortgage Lending Texas Department of State Health Services Texas Department of Transportation Texas Education Agency Texas Engineering Experiment Station Texas Engineering Extension Service Texas Ethics Commission Texas Facilities Commission Texas Forest Service Texas Funeral Service Commission Texas General Land Office Texas Higher Education Coordinating Board Texas Historical Commission Texas Juvenile Justice Department Texas Juvenile Probation Commission Texas Legislative Council Texas Lottery Commission Texas Low-Level Radioactive Waste Disposal Compact Commission Texas Medical Board Texas Optometry Board Texas Parks and Wildlife Department Texas Finance Authority Texas Racing Commission Texas Real Estate Commission Texas Residential Commission Texas School for the Blind and Visually Impaired