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April 2007

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April 2007 Powered By Docstoc
					                                           Prepared By:
                                         County Auditor’s Office

                                   Cliff Billingsley, C.P.A
                                       County Auditor

          Ron Chapa, CPA                                            Jeff Modzelewski, CPA
 First Assistant, Director of Auditing                      First Assistant, Director of Accounting




MEMBERS OF GOVERNMENT FINANCE OFFICERS ASSOCIATION OF THE UNITED STATES AND CANADA
   THIS REPORT IS AVAILABLE ON THE INTERNET: http://www.co.galveston.tx.us/auditor/auditorsoffice/
                                     GALVESTON COUNTY, TEXAS
                                UNAUDITED MONTHLY FINANCIAL REPORT
                                            April 30, 2007
                                                TABLE OF CONTENTS
                                                                                                                   PAGE
DESCRIPTION                                                                                                       NUMBER

County Auditor’s Letter of Transmittal                                                                                       I

Financial Statements:


•   Combined Balance Sheet – All Fund Types                                                                           8 – 11

•   Combined Statement of Revenues, Expenditures And Changes in
    Fund Balance / Equity                                                                                            12 – 13

•   General Fund Statement of Revenues, Expenditures and Changes in
    Fund Balance – Budget and Actual                                                                                       14

•   Internal Service Funds – Combining Statement of Revenues, Expenditures
     And Changes in Fund Net Assets – Budget and Actual                                                              15 – 16

Schedules:

•   Schedule of Long Term Bonds and Certificates of Obligation                                                             19

•   Combined Statement of Cash Receipts and Disbursements
    As of April 30, 2007                                                                                             20 – 23

•   Schedule of Operating Transfers                                                                                  24 – 26

Budget Status:

•   General Fund by Department                                                                                       28 – 31

•   All Other County Funds                                                                                                 32

•   Footnotes: Rounding of cents to whole dollars can cause a slight difference between sums of detail lines and totals. April
    fuel usage was not available at the time of publication.
                       GALVESTON COUNTY, TEXAS
                            COUNTY AUDITOR’S OFFICE
                                  P.O. BOX 1418
                             GALVESTON, TEXAS 77553




May 29, 2007



The Honorable District Judges and the Honorable Members
of the Commissioners’ Court:

The unaudited and unadjusted financial report of Galveston County, Texas, for
the month ended April 30, 2007, is hereby submitted as required by Local
Governmental Code §114.023 and §114.025.

This report is presented in three sections, namely: Financial Statements,
Schedules and Budget Status.

Although this report is self explanatory, please do not hesitate to call the County
Auditor’s office for more information at (409) 770-5304. This report can be seen
on the Internet at http://www.co.galveston.tx.us/auditor/auditorsoffice/


Respectfully submitted,




Cliff Billingsley, C.P.A.
County Auditor




                                         i
8
9
10
11
12
13
                                              GALVESTON COUNTY, TEXAS
                                                    GENERAL FUND
                                   STATEMENT OF REVENUES, EXPENDITURES, AND
                                  CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
                                               Year to Date at April 30, 2007
                                  With Actual Amounts for the Year to Date at April 30, 2006
                                                      (UNAUDITED)

                                                                       FY 2007
                                                                                                 Variance
                                                                                                 Favorable              FY 2006
                                             Budget                    Actual                  (Unfavorable)             Actual
REVENUES:
Taxes                                  $        84,707,167         $    84,924,052      $                216,885    $     79,448,230
Licenses and Permits                                25,000                  28,380                         3,380              13,662
Intergovernmental                                3,849,135               2,150,508                    (1,698,627)          1,152,157
Charges for Services                             6,772,149               3,806,718                    (2,965,431)          3,991,437
Fines and Forfeitures                            1,967,000               1,414,471                      (552,529)          1,159,455
Investment                                       3,002,100               2,140,347                      (861,753)          1,145,412
Miscellaneous                                    3,868,085               2,407,781                    (1,460,304)          1,916,499
TOTAL REVENUES                                 104,190,636              96,872,256                    (7,318,380)         88,826,852

EXPENDITURES:
Current Operating:
   General Government                           53,001,738              25,278,106                   27,723,632           21,349,032
   Public Safety                                24,577,294              12,755,666                   11,821,628           11,959,252
   Health and Social Services                    7,317,850               4,066,296                    3,251,554            3,798,979
   Culture and Recreation                        2,457,773               1,092,999                    1,364,774            1,025,910
   Conservation                                    454,300                 203,222                      251,078              179,142
Capital Outlay                                   3,999,047               1,261,810                    2,737,237            1,559,777
TOTAL EXPENDITURES                              91,808,002              44,658,099                   47,149,903           39,872,092

Excess (Deficiency) of Revenues
 Over (Under) Expenditures                      12,382,634              52,214,157                   39,831,523           48,954,760

OTHER FINANCING SOURCES (USES):
Transfers In                                       332,800                 281,400                      (51,400)              50,800
Transfers Out                                   (9,652,200)             (9,619,300)                      32,900           (3,711,950)
Transfers Out Component Unit                    (6,469,200)             (3,303,449)                   3,165,751           (3,183,355)
Sale of Capital Assets                             102,000               3,366,090                    3,264,090                2,338
Reserves and Other                              (1,128,700)               (173,464)                     955,236             (108,964)
TOTAL OTHER FIN. SOURCES (USES)                (16,815,300)             (9,448,723)                   7,366,577           (6,951,131)

Excess (Deficiency) of Revenues
 and Other Financing Sources
 Over (Under) Expenditures and
 Other Financing Uses                           (4,432,666)             42,765,434                   47,198,100           42,003,629

Fund Balance, Beginning of Year                 25,621,701              25,621,701                                        19,148,172

Fund Balance, End of Year              $        21,189,035         $    68,387,135      $            47,198,100     $     61,151,801




                                                              14
                                                                                                  GALVESTON COUNTY, TEXAS
                                                                                                   INTERNAL SERVICE FUNDS
                                                                                   COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
                                                                                     CHANGES IN FUND NET ASSETS - BUDGET AND ACTUAL
                                                                                                    Year to Date at April 30, 2007
                                                                                      With Actual Amounts for the Year to Date at April 30, 2006
                                                                                                          ( UNAUDITED)

                                                  GROUP INSURANCE FUND                                          WORKERS' COMPENSATION FUND                                        SELF INSURANCE RESERVE FUND
                                                    FY 2007                                                         FY 2007                                                             FY 2007
                                                              Variance                                                           Variance                                                         Variance
                                                              Favorable                FY 2006                                   Favorable   FY 2006                                              Favorable   FY 2006
                                      Budget        Actual  (Unfavorable)               Actual           Budget      Actual    (Unfavorable)  Actual                       Budget       Actual  (Unfavorable)  Actual
     REVENUES:
     Charges for Services           $ 7,477,337   $ 4,711,388    $   (2,765,949)   $ 4,463,047       $           -     $          -    $         -    $          -    $           -     $           -     $           -    $           -
     Insurance Recovery - County              -             -                 -              -                   -                -              -               -            3,000             1,748            (1,252)           7,112
     Reimbursements                     367,000       165,493          (201,507)       322,110               4,300                -         (4,300)          2,513                -                 -                 -                -
     Miscellaneous                            -             -                 -              -                   -           18,616         18,616               -           19,000            11,043            (7,957)          11,218
     TOTAL REVENUES                   7,844,337     4,876,881        (2,967,456)     4,785,157               4,300           18,616         14,316           2,513           22,000            12,791            (9,209)          18,329

     EXPENDITURES:
     Personal Services                       -              -                -                 -                 -                -              -          1,834           175,200            75,868            99,332           70,159
     Contract Services                 888,000        256,951          631,049           244,353            98,000           29,578         68,422         (7,191)           10,000                 -            10,000                -
     Insurance                         972,000        327,596          644,404           202,100           125,000          101,003         23,997        100,705         3,562,500         2,261,170         1,301,330        1,261,308
     Claims Paid                     5,826,700      4,721,517        1,105,183         4,380,222           701,200          170,522        530,678        219,992                 -                 -                 -                -
     Other Services and Charges        400,000              -          400,000                 -           305,000                -        305,000              -           407,000               785           406,215              373
      TOTAL EXPENDITURES             8,086,700      5,306,064        2,780,636         4,826,675         1,229,200          301,103        928,097        315,341         4,154,700         2,337,823         1,816,877        1,331,841




15
     Net Income (Loss)                (242,363)     (429,183)         (186,820)          (41,518)        (1,224,900)       (282,486)       942,414        (312,828)       (4,132,700)       (2,325,033)       1,807,667        (1,313,512)

     NON-OPERATING REVENUES
       (EXPENSES):
     Investment Income                   6,600         4,582             (2,018)          3,314              3,000              756         (2,244)          2,907                 -                 -                -                 -

     Net Income (Loss) Before
      Transfers                       (235,763)     (424,600)         (188,837)          (38,203)        (1,221,900)       (281,730)       940,170        (309,922)       (4,132,700)       (2,325,033)       1,807,667        (1,313,512)

     TRANSFERS:
     Transfers In                      400,000       400,000                  -                  -         926,000          926,000              -        369,400         3,778,900         3,778,900                 -          342,900
     Transfers Out                           -             -                  -                  -               -                -              -              -                 -                 -                 -                -

     Net Income (Loss)                 164,237        (24,600)        (188,837)          (38,203)         (295,900)         644,270        940,170         59,479          (353,800)        1,453,867         1,807,667         (970,612)


     TOTAL NET ASSETS - BEGINNING    1,965,556      1,965,556                 -         854,870          1,043,164         1,043,164             -        863,563           901,434           901,434                 -        1,393,537


     TOTAL NET ASSETS - ENDING      $ 2,129,793   $ 1,940,955    $    (188,837)    $    816,667      $     747,264     $   1,687,433   $   940,170    $   923,042     $     547,634     $ 2,355,301       $   1,807,667    $     422,926
                                                  GALVESTON COUNTY, TEXAS
                                                   INTERNAL SERVICE FUNDS
                                   COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
                                     CHANGES IN FUND NET ASSETS - BUDGET AND ACTUAL
                                                    Year to Date at April 30, 2007
                                      With Actual Amounts for the Year to Date at April 30, 2006
                                                          ( UNAUDITED)




                                                 FY 2007                 Variance              FY 2006                 Variance
                                            TOTAL      TOTAL             Favorable        TOTAL      TOTAL             Favorable
                                            Budget      Actual         (Unfavorable)      Budget      Actual         (Unfavorable)
     REVENUES:
     Charges for Services                  $ 7,477,337    4,711,388    $   (2,765,949)   $ 7,447,569   $ 4,463,047   $   (2,984,522)
     Insurance Recovery - County                 3,000        1,748            (1,252)         9,500         7,112           (2,388)
     Reimbursements                            371,300      165,493          (205,807)       169,500       324,623          155,123
     Miscellaneous                              19,000       29,659            10,659         15,000        11,218           (3,782)
     TOTAL REVENUES                          7,870,637    4,908,288        (2,962,349)     7,641,569     4,805,999       (2,835,569)

     EXPENDITURES:
     Personal Services                        175,200        75,868           99,332        175,000        71,993          103,007
     Contract Services                        996,000       286,529          709,471        558,000       237,162          320,838
     Insurance                              4,659,500     2,689,769        1,969,731      3,370,905     1,564,114        1,806,791
     Claims Paid                            6,527,900     4,892,039        1,635,861      6,908,700     4,600,214        2,308,486
     Other Services and Charges             1,112,000           785        1,111,215         12,000           373           11,627
      TOTAL EXPENDITURES                   13,470,600     7,944,990        5,525,610     11,024,605     6,473,857        4,550,749




16
     Net Income (Loss)                     (5,599,963)   (3,036,702)       2,563,261     (3,383,036)   (1,667,857)       1,715,180

     NON-OPERATING REVENUES
       (EXPENSES):
     Investment Income                          9,600         5,338            (4,262)        4,500         6,221            1,721

     Net Income (Loss) Before
      Transfers                            (5,590,363)   (3,031,364)       2,558,999     (3,378,536)   (1,661,637)       1,716,901

     TRANSFERS:
     Transfers In                           5,104,900     5,104,900                 -     2,638,832       712,300        (1,926,532)
     Transfers Out                                  -             -                               -             -                 -

     Net Income (Loss)                       (485,463)    2,073,536        2,558,999       (739,704)     (949,337)        (209,631)


     TOTAL NET ASSETS - BEGINNING           3,910,153     3,910,153                 -     3,111,971     3,111,971                 -


     TOTAL NET ASSETS - ENDING             $ 3,424,690   $ 5,983,690   $   2,558,999     $ 2,372,267   $ 2,162,634   $    (209,631)
                                                    GALVESTON COUNTY, TEXAS
                              BONDED DEBT SERVICE REQUIREMENTS TO MATURITY, BY TYPE AND ISSUE
                                                              At April 30, 2007
                                                      REMAINING
                                                    INTEREST RATES            PRINCIPAL                    INTEREST      ACCRETION            TOTAL
Constitutional Bonds:
 Tax and Revenue Certificates 1999           5.0/5.1/5.2/5.3/5.4/5.5/5.6             $     2,275,000   $      391,725    $            -   $     2,666,725
 Limited Tax Justice Center Bonds 2001       4.0/4.125/4.2/4.3/4.4/5.38/5.45/5.50/
                                             5.57/5.60/5.62/5.63/5.65/5.66                19,942,062          896,838        27,262,938        48,101,838
 Comb Tax & Revn CO 2002                     4.00/4.20/4.30/4.375/4.5/4.6/4.7/4.8/
                                             5.0                                           5,270,000         1,593,317                -         6,863,317
 Comb Tax & Revn CO 2002A                    4.00/4.20/4.30/4.375/4.5/4.6/4.7/4.8/
                                             5.0                                           3,775,000         1,141,867                -         4,916,867
 Limited Tax Forward Refunding Bonds 2003    4.0/5.0                                       3,060,000           391,425                -         3,451,425
 Limited Tax Criminal Justice Bonds 2003A    3.0/3.75/4.00/4.25/5.00/5.25                 52,895,000        35,558,049                -        88,453,049
 Comb Tax & Revn CO 2003C                    3.0/3.75/4.0/4.25/4.5/5.00/5.25              40,815,000        34,923,556                -        75,738,556
 General Obligation '99/'01 Refunding 2004   3.00/3.50/4.00/4.25/5.00/5.25/5.50           22,175,000         7,750,613                -        29,925,613

Total Constitutional Bonds                                                               150,207,062        82,647,389       27,262,938       260,117,389

Road Bonds:
Unlimited Tax Road Bonds 2001                4.0/4.125/4.2/4.3/4.4/5.38/5.45/5.50/
                                             5.57/5.60/5.62/5.63/5.65/5.66                14,981,373          672,579        20,493,628        36,147,580
Unlimited Tax Road Bonds 2003B               3.00/3.75/4.00/4.25/4.50/4.625/4.75/
                                             5.00                                        8,860,000           5,618,107              -        14,478,107
Unlimited Tax Road Refunding Bonds 2004A     3.0/3.25/3.375/3.50/3.625/4.50/5.50         9,844,988           3,568,963        740,012        14,153,963
Total Road Bonds                                                                        33,686,361           9,859,648     21,233,640        64,779,649
    Total Bonded Debt                                                                $ 183,893,423     $    92,507,037   $ 48,496,578     $ 324,897,038


                                                   GALVESTON COUNTY, TEXAS
                                    BONDED DEBT SERVICE REQUIREMENTS TO MATURITY, BY YEAR
                                                         At April 30, 2007

                                                         FISCAL
                                                        YEAR-END                      PRINCIPAL         INTEREST         ACCRETION          TOTAL
                                                           2007                      $           -     $   7,834,216     $          -     $   7,834,216
                                                           2008                          7,555,000         7,542,576                -        15,097,576
                                                           2009                          7,860,000         7,238,539                -        15,098,539
                                                           2010                          8,200,000         6,909,436                -        15,109,436
                                                           2011                          8,505,000         6,557,030                -        15,062,030
                                                           2012                          8,109,988         6,212,674          740,012        15,062,674
                                                           2013                          9,205,000         5,840,730                -        15,045,730
                                                           2014                          9,645,000         5,401,398                -        15,046,398
                                                           2015                         10,120,000         4,901,001                -        15,021,001
                                                           2016                         10,670,000         4,351,756                -        15,021,756
                                                           2017                          7,267,138         3,959,669        3,872,862        15,099,669
                                                           2018                          7,222,087         3,735,344        4,097,913        15,055,343
                                                           2019                          7,225,488         3,500,738        4,309,511        15,035,737
                                                           2020                          7,434,274         3,252,856        4,525,727        15,212,858
                                                           2021                          7,485,965         2,990,325        4,719,035        15,195,325
                                                           2022                          7,546,822         2,724,125        4,903,178        15,174,125
                                                           2023                          7,636,620         2,454,500        5,078,380        15,169,500
                                                           2024                          7,735,406         2,175,125        5,244,594        15,155,126
                                                           2025                          7,830,544         1,886,000        5,419,456        15,135,999
                                                           2026                          7,954,091         1,586,625        5,585,909        15,126,625
                                                           2027                         13,980,000         1,084,750                -        15,064,750
                                                           2028                         14,705,000           367,625                -        15,072,625
                                                           Total                     $ 183,893,423     $ 92,507,037      $ 48,496,578     $ 324,897,038




                                                                          19
                                                         GALVESTON COUNTY, TEXAS
                                                STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
                                                              AS OF April 30, 2007
                                                                (UNAUDITED)

                                                                  Beginning                                                       Ending
      Fund                                                         Balance                                                        Balance
     Number                        Fund Title                  Fiscal Year 2007        Receipts           Disbursements       As of 30-Apr-07

      1101    TOTAL GENERAL FUND                           $          26,023,733   $    105,812,215   $        67,558,378              64,277,570

      2101    Cnty Records Mgt & Preservatio                            136,210             200,865               135,203                 201,873
      2102    Co Clerk Rec Mgt & Pres Fund                             2,926,653            533,479               397,186               3,062,946
      2103    Election Srvs Contract Fund                                28,900                   -                       -                28,900
      2105    Dist Clrk Chld Support IV-D                                92,929               2,583                       -                95,513
      2106    Distr Clerk Records Mgmt Fund                              69,529              16,027                40,000                  45,556
      2111    Tx Assess/Coll Sp Inv Tx Fund                             107,718             296,102               247,665                 156,156
      2121    Donations To Galveston County                              60,549                   -                 5,696                  54,854
      2130    DA & Other Agcy Forfeit Fund                                   14                   -                       -                     14
      2131    DA Contraband Acct Aft 10/89                               59,844              20,007                28,367                  51,485
      2132    DA Check Collection Fees                                   70,212              13,605                 9,641                  74,177
      2148    Unclaimed Property Fund                                   175,973             198,104               204,282                 169,794
      2205    Courthouse Security Fund                                  320,331             136,300               113,292                 343,339
      2211    Law Library                                               480,223             123,732               119,121                 484,835
      2212    Mediation Services Prog Fund                              263,393              72,629                20,308                 315,714
      2215    Justice Court Technology Fund                              43,714              54,650                30,009                  68,354




20
      2216    Probate Court Contributions Fd                            262,760                   -                25,875                 236,885
      2220    Adult Probation Fund                                      476,527           1,281,533             1,326,800                 431,259
      2230    Juvenile Justice Fund                                    1,982,850          4,142,902             2,672,072               3,453,681
      2240    Sheriff's Commissary Fund                                 626,216                   -                10,200                 616,016
      2241    Sheriff Seizure Pre 10/89                                    2,037                  -                  157                    1,880
      2242    Sheriff's Seizure Aft 10/89                                35,899              13,669                 3,121                  46,447
      2245    Task Force Seizure Pre 10/89                                 3,020             50,389                       -                53,408
      2246    CID Seizure After 10/89                                      5,919                  -                       -                 5,919
      2250    Law Enforcement Education Fund                            152,399              30,084                19,670                 162,812
      2260    Emergency Management Fund                                1,269,524            182,716               684,484                 767,756
      2301    Road & Bridge Fund                                       3,572,229          6,231,850             3,673,383               6,130,696
      2303    Farm to Market Lateral Road                              1,570,121            310,361                99,342               1,781,139
      2341    Road District #1                                          794,857             512,624               218,274               1,089,208
      2370    Flood Control Fund                                       1,938,251          2,110,880             1,521,454               2,527,677
                                                         GALVESTON COUNTY, TEXAS
                                                STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
                                                              AS OF April 30, 2007
                                                                (UNAUDITED)

                                                               Beginning                                                  Ending
      Fund                                                      Balance                                                   Balance
     Number                        Fund Title               Fiscal Year 2007       Receipts       Disbursements       As of 30-Apr-07
      2401    Public Health Fund                                      23,646            432,962           524,388                 (67,781)
      2410    Mosquito Control District Fund                         960,691            985,981           545,088               1,401,584
      2501    Child Welfare Fund                                     252,166            384,588           221,927                 414,827
      2601    Beach & Parks Fund                                      58,883            788,052           269,815                 577,120
      2811    Help America Vote Act (HAVA)                              1,361           129,017           130,378                        0
      2816    Low Inc Rpr,Retfit,Acc Veh Rpl                            3,354           409,338           406,744                   5,948
      2824    Adult Probation Community                              200,421            249,103           273,297                 176,227
      2840    Criminal Justice Div-Juvenile                                    -         11,783            13,736                  (1,953)
      2841    Juvenile Probation-State Aid                           103,582            429,716           443,732                  89,566
      2842    Community Corrections                                   64,946            329,873           222,162                 172,656
      2848    Juv Jst Alt Education Program                           24,314             47,784                   -                72,098
      2849    GISD Truancy Grant                                               -         13,584            13,584                         0
      2861    Organized Crime Control Grant                             1,824                 -                   -                 1,824
      2862    Narcotics Task Force                                    54,948                  -            54,948                         0
      2864    Auto Crimes Task Force Grant                                40            221,684           406,836                (185,113)
      2870    Texas Vine Grant                                                 -         38,757            38,757                         0




21
      2873    Pros of Crimes Agst Child/Eld                                    -         53,328            59,173                  (5,844)
      2874    Crime Victim Assistance Prog                              7,606            24,323            26,581                   5,348
      2885    Children's Justice Act Proj                               1,685                 -                   -                 1,685
      2891    Office of Emergency Mgt Grants                            1,625                 -                   -                 1,625
      2892    State Homeland Security Grant                                    -        168,530           159,378                   9,152
      2911    HUD Community Developmt Grants                                   -        451,894           353,794                  98,100
      2920    Senior Services-Spec Proj/Serv                             933                  -                   -                     933
      2921    Senior Citizens Grant Prog                                9,011           301,991           315,027                  (4,025)
      2925    Kempner Grant                                             2,100             3,600             2,100                   3,600
      2927    CDBG-Meals on Wheels                                             -          3,812             5,345                  (1,533)
      2941    Intensive Family Pres Grant                               5,360                 -              950                    4,410
      2962    Parks/Beaches Project Grants f                          91,500              9,557            14,557                  86,500
      2975    Just Dept Loc Law Enf Blk Grt                           47,375              1,340             1,199                  47,516
      2977    Homeland Security Grts Sheriff                                   -        251,465           251,465                         0
                                                        GALVESTON COUNTY, TEXAS
                                               STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
                                                             AS OF April 30, 2007
                                                               (UNAUDITED)

                                                              Beginning                                                  Ending
      Fund                                                     Balance                                                   Balance
     Number                      Fund Title                Fiscal Year 2007       Receipts       Disbursements       As of 30-Apr-07
      2998    Disaster Recovery IV-Claudette                                  -      1,370,236         1,370,236                       0
      2999    Disaster Recovery V                                  1,030,122           123,522           961,557                 192,087
               TOTAL SPECIAL REVENUE FUNDS                        20,476,296        23,770,914        18,692,359              25,554,851

      3206    Comb Tax/Revenue COB Sr 2003C                       10,403,936         6,103,075        11,284,457               5,222,554
      3220    Jst Ctr & Pub Saf Bl Bds Sr 01                       1,200,899         1,112,610         1,974,093                 339,416
      3222    Ltd Tax Crim Jst Bds Sr 2003A                        3,263,621         3,067,665         6,003,055                 328,231
      3306    Road Capital Project Fund-1987                       1,395,669            47,961           248,165               1,195,465
      3307    Unltd Tax Road Bonds Sr 2003B                       10,044,580           190,687         4,519,473               5,715,794
      3308    Unlimited Tax Rd Bds Ser 2001                        3,560,232           110,478                   -             3,670,710
      3315    Galv Causeway RR Bridge Proj                           15,480             92,507           347,086                (239,099)
      3316    Cnty Road & Bridge Projects                           134,121              3,786            16,748                 121,159
               TOTAL CAPITAL PROJECT FUNDS                        30,018,537        10,728,769        24,393,075              16,354,231
      4205    Constr/Imprv Tax/Rev COB 99                           307,713          1,551,062         1,382,265                 476,510




22
      4214    Comb Tax/Rev COB Sr 2003                              579,837          2,008,392         1,036,040               1,552,189
      4215    Limited Tax Jst Cntr Bds 2001                         396,618          1,801,238         1,581,657                 616,199
      4216    Lmtd Tax Criminal Jst Sr 03A                         1,117,716         3,845,322         2,770,764               2,192,275
      4230    COB 2002A Prk Rds/Prking Lots                         389,062            320,542           389,376                 320,228
      4282    Ltd Tax Refunding Sr 2003                             425,306          1,094,262         1,049,752                 469,817
      4284    GOblg Refunding '99-01 Bnds'04                        365,342          1,245,121           598,264               1,012,199

      4362    COB 2002 San Luis Pass Bridge                         198,230            759,314           546,530                 411,014

      4368    Unlimited Tax Rd Bds Ser 2001                         320,734          1,392,591         1,185,622                 527,702

      4369    Unlimited Tax Road Bd Sr 2003B                         95,953            961,869           561,815                 496,008

      4370    Unlimited Tax Rd Ref Sr 2004A                          187,644           652,193           317,658                 522,179
               TOTAL DEBT SERVICE FUNDS                            4,384,156        15,631,907         11,419,741              8,596,321

      6123    Group Insurance Fund                                 2,935,109        10,427,631        10,476,785               2,885,955
      6124    Workers Compensation Fund                            2,115,785         1,132,535           496,245               2,752,075
      6130    Self Insurance Reserve Fund                            602,428         3,793,309         2,350,001               2,045,735
               TOTAL INTERNAL SERVICE FUNDS                        5,653,322        15,353,475         13,323,031              7,683,765

      7601    Payroll Fund                                          774,289         64,159,072        64,138,458                 794,902
                                                           GALVESTON COUNTY, TEXAS
                                                  STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
                                                                AS OF April 30, 2007
                                                                  (UNAUDITED)

                                                                    Beginning                                                   Ending
      Fund                                                           Balance                                                    Balance
     Number                       Fund Title                     Fiscal Year 2007        Receipts       Disbursements       As of 30-Apr-07
      7605    Escrow Fund                                                1,320,518          3,644,219         3,963,600               1,001,137
      7606    Debt Service Agency Fund                                     36,047                   -                   -                36,047
      7611    Tax Assess/Coll Undist Coll Fd                             4,206,232                  -                   -             4,206,232
      7621    Appellate Judicial Sys Fees Fd                                  665              19,810                   -                20,475
      7630    Officers Undist Fees Fund                                    10,351                   -                   -                10,351
      7631    County Clerk Trust Fund                                    5,006,607                  -                   -             5,006,607
      7641    District Clerk Trust Fund                                  1,477,990                  -                   -             1,477,990
      7652    Inmate Trust Fund                                            42,822                   -                   -                42,822
      7671    Children Prot Serv Escrow Fd                                174,002               1,109           163,732                  11,379
               TOTAL AGENCY FUNDS                                       13,049,523         67,824,210         68,265,790             12,607,943

                          GRAND           TOTAL              $          99,605,567   $    239,121,489        203,652,375            135,074,682




23
                                           GALVESTON COUNTY, TEXAS
                                        OPERATING TRANSFERS IN AND OUT
                                               AS OF April 30, 2007


                                                                     Transfers In           Transfers Out
PRIMARY GOVERNMENT
   General Fund
       1101 General Fund
             4912102 Transfer from County Clerk Records Management   $          40,000      $               -
             4912106 Transfer from District Clerk Management Fund               40,000                      -
             4912111 Transfer from Vehicle Inventory Tax                        22,700                      -
             4912216 Transfer from Probate Court Fund                           23,500                      -
             4912230 Transfer from Juvenile Justice                             40,000                      -
             4912340 Transfer from Commissary Fund                              10,200                      -
             4912341 Transfer from Road Dist #1                                100,000                      -
             4912862 Transfer from Narcotics Task Force                          5,000                      -
       1101 General Fund
             5910008 Transfer to Four C's                                             -            1,591,800
             5912101 Transfer to Records Management                                   -              120,000
             5912230 Transfer to Juv Justice                                          -            3,961,300
             5912260 Transfer to Emg Mgmt                                             -              100,000
             5912401 Transfer to Public Health Reimb                                  -            1,711,649
             5912501 Transfer to Child Welfare Fnd                                    -              371,900
             5912601 Transfer to Parks                                                -              570,000
             5912841 Transfer to JPSA Grant                                           -                9,700
             5912842 Transfer to Community Corrections                                -               11,800
             5914214 Transfer to Tax/Rev COB SR 2003                                  -               82,732
             5914215 Transfer to Lmt Tax Jst Ctr 01                                   -               70,004
             5914216 Transfer to Ltd Tax Crim Jst SR 03A                              -              165,464
             5916123 Transfer to Group Insurance Fund                                 -              400,000
             5916124 Transfer to Worker's Comp Fnd                                    -              546,200
             5916130 Transfer to Self-Insured Ins Fnd                                 -            3,210,200

              Total for General Fund                                           281,400            12,922,749

    Special Revenue Funds
         2101 Cnty Records Preservation
              4911101 Transfer from General Fund                               120,000                      -
         2230 Juvenile Justice Fnd
              4911101 Transfer from General Fund                             3,961,300                      -
         2245 Task Force Seizure Pre 10/89
              4912862 Transfer from Narcotics Tsk Fr                            23,650                      -
         2260 Emergency Mgmt Fnd
              4911101 Transfer from General Fund                               100,000                      -
         2501 Child Welfare Fnd
              4911101 Transfer from General Fund                               371,900                      -
         2601 Beach & Parks Fund
              4911101 Transfer from General Fund                               570,000                      -
         2841 Juvenile Probation - State Aid
              4911101 Transfer from General Fund                                    9,700                   -
         2842 Community Corrections
              4911101 Transfer from General Fund                                11,800                      -
         2101 County Records Mgt & Preservation
              5916124 Transfer to Worker's Comp Fnd                                   -                     800
              5916130 Transfer to Self-Insured Ins Fnd                                -                     800
         2102 County Clerk Records Mgt & Pres Fund
              5911101 Transfer to General Fund                                        -               40,000
              5916124 Transfer to Worker's Comp Fnd                                   -                2,100
              5916130 Transfer to Self-Insured Ins Fnd                                -               20,000



                                                     24
                                      GALVESTON COUNTY, TEXAS
                                   OPERATING TRANSFERS IN AND OUT
                                          AS OF April 30, 2007


                                                            Transfers In        Transfers Out
    2106 District Clerk Records Management Fund
         5911101 Transfer to General Fund                                  -              40,000
    2111 Tx Assess/Coll Special Inventory Tax Fund
         5911101 Transfer to General Fund                                  -              22,700
    2205 Courthouse Security Fund
         5916124 Transfer to Worker's Comp Fnd                             -                1,600
         5916130 Transfer to Self-Insured Ins Fnd                          -                1,600
    2211 Law Library
         5916124 Transfer to Worker's Comp Fnd                             -                    400
         5916130 Transfer to Self-Insured Ins Fnd                          -                    400
    2216 Probate Court Contributions Fund
         5911101 Transfer to General Fund                                  -              23,500
    2230 Juvenile Justice Fund
         5916124 Transfer to Worker's Comp Fnd                             -              31,700
         5916130 Transfer to Self-Insured Ins Fnd                          -              31,700
         5911101 Transfer to General Fund                                  -              40,000
    2240 Sheriff's Commissary Fund
         5911101 Transfer to General Fund                                  -              10,200
    2301 Road & Bridge Fnd
         5916124 Transfer to Worker's Comp Fnd                             -             300,000
         5916130 Transfer to Self-Insured Ins Fnd                          -             465,000
    2303 Farm to Market Lateral Road
         5916124 Transfer to Worker's Comp Fnd                             -              13,000
         5916130 Transfer to Self-Insured Ins Fnd                          -              30,000
    2341 Road District #1
         5911101 Transfer to General Fund                                  -             100,000
         5916124 Transfer to Worker's Comp Fnd                             -               4,300
         5916130 Transfer to Self-Insured Ins Fnd                          -               4,300
    2370 Flood Control Fund
         5916124 Transfer to Worker's Comp Fnd                             -                8,000
         5916130 Transfer to Self-Insured Ins Fnd                          -                8,000
    2410 Mosquito Control District Fund
         5916124 Transfer to Worker's Comp Fnd                             -                5,700
         5916130 Transfer to Self-Insured Ins Fnd                          -                5,700
    2601 Beach & Parks Fund
         5916124 Transfer to Worker's Comp Fnd                             -                1,200
         5916130 Transfer to Self-Insured Ins Fnd                          -                1,200
    2862 Narcotics Task Force
         5911101 Transfer to General Fund                                  -               5,000
         5917225 Trsf to Tsk Frc Sez Pre 10/89                             -              23,650

          Total for Special Revenue Funds                           5,168,350          1,242,550

Debt Service Funds
     4214 Comb Tax/Rev COB Sr 2003
          4911101 Transfer from General Fund                           82,732                   -
     4215 Limited Tax Jst Cntr Bds 2001
          4911101 Transfer from General Fund                           70,004                   -
     4216 Limited Tax Criminal Jst Sr 03A
          4911101 Transfer from General Fund                          165,464                   -

          Total for Debt Service Funds                                318,200                   -

           Total, Primary Government                                5,767,950         14,165,299



                                               25
                                          GALVESTON COUNTY, TEXAS
                                       OPERATING TRANSFERS IN AND OUT
                                              AS OF April 30, 2007


                                                                Transfers In         Transfers Out
   Internal Service Funds
        6123 Group Insurance Fund
              4911101 Transfer from General Fnd                           400,000                    -
        6124 Worker's Comp Fnd
              4911101 Transfer from General Fnd                           546,200                    -
              4912101 Transfer from Records Management                        800                    -
              4912102 Transfer from Cnty Clerk Records Mgmt                 2,100                    -
              4912205 Transfer from Courthouse Security                     1,600                    -
              4912211 Transfer from Law Library                               400                    -
              4912220 Transfer from Adult Probation                        31,700                    -
              4912301 Transfer from Road & Bridge Fnd                     300,000                    -
              4912303 Transfer from Farm to Market                         13,000                    -
              4912341 Transfer from Road Dist #1                            4,300                    -
              4912370 Transfer from Flood Control                           8,000                    -
              4912401 Transfer from Public Health Fund                     11,000                    -
              4912410 Transfer from Mosquito Control                        5,700                    -
              4912601 Transfer from Beach & Parks Fund                      1,200                    -
        6130 Self Insurance Reserve Fnd
              4911101 Transfer from General Fnd                          3,210,200                   -
              4912101 Transfer from Records Management                         800                   -
              4912102 Transfer from Cnty Clerk Records Mgmt                 20,000                   -
              4912205 Transfer from Courthouse Security                      1,600                   -
              4912211 Transfer from Law Library                                400                   -
              4912220 Transfer from Adult Probation                         31,700                   -
              4912301 Transfer from Road & Bridge Fnd                      465,000                   -
              4912303 Transfer from Farm to Market                          30,000                   -
              4912341 Transfer from Road Dist #1                             4,300                   -
              4912370 Transfer from Flood Control                            8,000                   -
              4912410 Transfer from Mosquito Control                         5,700                   -
              4912601 Transfer from Beach & Parks Fund                       1,200                   -

              Total, Internal Service Funds                              5,104,900                   -

COMPONENT UNIT - PUBLIC HEALTH
          4911101 Transfer from General Fund                             3,292,449                   -

              Total, Component Unit - Public Health                      3,292,449                   -

                       GRAND TOTAL                               $      14,165,299   $     14,165,299




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