February 2006

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February 2006 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
                                          February 28, 2006
                                                TABLE OF CONTENTS
                                                                                                                   PAGE
DESCRIPTION                                                                                                       NUMBER

County Auditor’s Letter of Transmittal                                                                                     I

Financial Statements:


•   Combined Balance Sheet – All Fund Types                                                                              8–9

•   Combined Statement of Revenues, Expenditures And Changes in
    Fund Balance / Equity                                                                                           10 – 11

•   General Fund Statement of Revenues, Expenditures and Changes in
    Fund Balance – Budget and Actual                                                                                      12

•   Internal Service Funds – Combining Statement of Revenues, Expenditures
     And Changes in Retained Earnings – Budget and Actual                                                           13 – 14

Schedules:

•   Schedule of Long Term Bonds and Certificates of Obligation                                                            17

•   Combined Statement of Cash Receipts and Disbursements
    As of February 28, 2006                                                                                         18 – 21

•   Schedule of Operating Transfers                                                                                 22 – 23

Budget Status:

•   General Fund by Department                                                                                      26 – 29

•   All Other County Funds                                                                                                30

•   Footnote: Rounding of cents to whole dollars can cause a slight difference between sums of detail lines and totals
                       GALVESTON COUNTY, TEXAS
                            COUNTY AUDITOR’S OFFICE
                                  P.O. BOX 1418
                             GALVESTON, TEXAS 77553




April 11, 2006



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 February 28, 2006, 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
                                               GALVESTON COUNTY, TEXAS
                                                       GENERAL FUND
                                     STATEMENT OF REVENUES, EXPENDITURES, AND
                                   CHANGES IN FUND BALANCE - BUDGET AND ACTUAL
                                               Year to Date at February 28, 2006
                                  With Actual Amounts for the Year to Date at February 28, 2005
                                                        (UNAUDITED)

                                                                         FY 2006
                                                                                                Variance
                                                                                                Favorable              FY 2005
                                               Budget                    Actual               (Unfavorable)             Actual
REVENUES:
Taxes                                   $         77,339,524         $    79,122,680      $           1,783,156    $     72,352,793
Licenses and Permits                                  26,000                   9,638                    (16,362)             12,859
Intergovernmental                                  3,147,986               1,004,458                 (2,143,528)            480,515
Charges for Services                               6,192,498               2,321,340                 (3,871,158)          2,188,489
Fines and Forfeitures                              1,938,000                 791,149                 (1,146,851)            765,475
Investment                                         1,275,100                 580,270                   (694,830)            471,214
Miscellaneous                                      3,189,419                 989,132                 (2,200,287)          1,716,755
TOTAL REVENUES                                    93,108,527              84,818,666                 (8,289,861)         77,988,101

EXPENDITURES:
Current Operating:
   General Government                             44,987,926              15,346,384                29,641,542           15,187,766
   Public Safety                                  23,263,933               8,314,007                14,949,926            8,337,175
   Health and Social Services                      6,939,975               2,594,756                 4,345,219            2,608,709
   Culture and Recreation                          2,351,800                 700,077                 1,651,723              726,263
   Conservation                                      436,200                 123,100                   313,100              129,842
Capital Outlay                                     4,748,955                 552,415                 4,196,540            1,356,493
TOTAL EXPENDITURES                                82,728,789              27,630,739                55,098,050           28,346,247

Excess (Deficiency) of Revenues
 Over (Under) Expenditures                        10,379,738              57,187,927                46,808,189           49,641,854

OTHER FINANCING SOURCES (USES):
Transfers In                                         238,300                  25,800                  (212,500)              48,059
Transfers Out                                     (6,711,800)             (2,280,975)                4,430,825           (1,203,097)
Transfers Out Component Unit                      (6,356,000)             (3,038,906)                3,317,094           (2,643,965)
Proceeds - Sale of Fixed Assets                      100,000                       -                  (100,000)                   -
Proceeds - Capital Lease                                   -                       -                         -                    -
Capital Lease - Principal Payment                          -                       -                         -                    -
Reserves and Other                                  (100,000)                      -                   100,000                    -
TOTAL OTHER FIN. SOURCES (USES)                  (12,829,500)             (5,294,081)                7,535,419           (3,799,003)

Excess (Deficiency) of Revenues
 and Other Financing Sources
 Over (Under) Expenditures and
 Other Financing Uses                             (2,449,762)             51,893,846                54,343,608           45,302,852

Fund Balance, Beginning of Year                   19,148,172              19,148,172                                     13,107,561

Fund Balance, End of Year               $         16,698,410         $    71,042,018      $         54,343,608     $     58,410,413




                                                                12
                                                                                                   GALVESTON COUNTY, TEXAS
                                                                                                    INTERNAL SERVICE FUNDS
                                                                                    COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
                                                                                     CHANGES IN RETAINED EARNINGS - BUDGET AND ACTUAL
                                                                                                   Year to Date at February 28, 2006
                                                                                      With Actual Amounts for the Year to Date at February 28, 2005
                                                                                                            ( UNAUDITED)

                                                   GROUP INSURANCE FUND                                           WORKERS' COMPENSATION FUND                                     SELF INSURANCE RESERVE FUND
                                                     FY 2006                                                           FY 2006                                                         FY 2006
                                                               Variance                                                          Variance                                                        Variance
                                                               Favorable                 FY 2005                                 Favorable   FY 2005                                             Favorable   FY 2005
                                      Budget         Actual  (Unfavorable)                Actual           Budget     Actual   (Unfavorable)  Actual                       Budget      Actual  (Unfavorable)  Actual
     REVENUES:
     Charges for Services           $ 7,065,569    $ 2,975,480     $ (4,090,089)     $ 2,826,241       $          -    $          -    $          -    $          -    $          -    $          -    $          -    $          -
     Insurance Recovery - County              -              -                -                -                  -               -               -               -           9,500           5,662          (3,838)          9,408
     Reimbursements                     165,000        266,068          101,068          137,138              4,500           1,589          (2,911)          1,846               -               -               -               -
     Miscellaneous                            -              -                -                -                  -               -               -               -          15,000           7,849          (7,151)          8,174
     TOTAL REVENUES                   7,230,569      3,241,548       (3,989,021)       2,963,378              4,500           1,589          (2,911)          1,846          24,500          13,511         (10,989)         17,582

     EXPENDITURES:
     Personal Services                       -                 -               -                 -               -           1,359          (1,359)          1,403           175,000          49,130       125,870           49,847
     Contract Services                 458,000           181,400         276,600           208,261          90,000           2,745          87,255               -            10,000               -        10,000            1,000
     Insurance                         893,000           155,062         737,938            28,017          75,000         100,705         (25,705)        105,156         1,582,500       1,253,356       329,144          880,592
     Claims Paid                     5,826,700         3,077,058       2,749,642         2,575,114         700,000         164,003         535,997         188,433                 -               -             -                -
     Other Services and Charges         12,000                 -          12,000                 -           5,000               -           5,000               -             7,000             373         6,627                -
      TOTAL EXPENDITURES             7,189,700         3,413,520       3,776,180         2,811,392         870,000         268,812         601,188         294,992         1,774,500       1,302,859       471,641          931,439




13
     Net Income (Loss)                  40,869         (171,971)       (212,840)          151,986          (865,500)       (267,223)       598,277         (293,146)   (1,750,000)     (1,289,348)         460,653         (913,856)

     NON-OPERATING REVENUES
       (EXPENSES):
     Investment Income                   4,500            1,667           (2,833)           2,516                 -            226             226          15,161                 -               -              -                -

     Net Income (Loss) Before
      Transfers                         45,369         (170,304)       (215,673)          154,502          (865,500)       (266,997)       598,503         (277,985)   (1,750,000)     (1,289,348)         460,653         (913,856)

     TRANSFERS:
     Transfers In                              -               -               -                   -       750,500         184,700         (565,800)       145,750          686,500         171,450        (515,050)        182,500
     Transfers Out                             -               -               -                   -             -               -                -              -                -               -               -               -

     Net Income (Loss)                  45,369         (170,304)       (215,673)          154,502          (115,000)        (82,297)        32,703         (132,235)   (1,063,500)     (1,117,898)          (54,397)       (731,356)

     RETAINED EARNINGS (DEFICIT),
      BEGINNING OF YEAR                854,870          854,870                -          135,492          863,563         863,563                -        922,732         1,393,537       1,393,537              -        1,460,873

     RETAINED EARNINGS (DEFICIT),
      END OF YEAR                   $ 900,239      $    684,566    $   (215,673)     $    289,994      $ 748,563       $   781,266     $    32,703     $   790,497     $    330,037    $ 275,639       $    (54,397)   $    729,517
                                                  GALVESTON COUNTY, TEXAS
                                                   INTERNAL SERVICE FUNDS
                                   COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
                                    CHANGES IN RETAINED EARNINGS - BUDGET AND ACTUAL
                                                  Year to Date at February 28, 2006
                                     With Actual Amounts for the Year to Date at February 28, 2005
                                                           ( UNAUDITED)




                                                 FY 2006                 Variance              FY 2005                 Variance
                                            TOTAL      TOTAL             Favorable        TOTAL      TOTAL             Favorable
                                            Budget      Actual         (Unfavorable)      Budget      Actual         (Unfavorable)
     REVENUES:
     Charges for Services                  $ 7,065,569    2,975,480    $ (4,090,089)     $ 7,419,269   $ 2,826,241   $ (4,593,028)
     Insurance Recovery - County                 9,500        5,662          (3,838)           9,400         9,408              8
     Reimbursements                            169,500      267,657          98,157          104,800       138,984         34,184
     Miscellaneous                              15,000        7,849          (7,151)          15,100         8,174         (6,926)
     TOTAL REVENUES                          7,259,569    3,256,648      (4,002,920)       7,548,569     2,982,807     (4,565,762)

     EXPENDITURES:
     Personal Services                        175,000        50,489          124,511        130,000        51,250           78,750
     Contract Services                        558,000       184,145          373,855        563,000       209,261          353,739
     Insurance                              2,550,500     1,509,123        1,041,377      1,839,900     1,013,765          826,135
     Claims Paid                            6,526,700     3,241,061        3,285,639      6,226,700     2,763,547        3,463,153
     Other Services and Charges                24,000           373           23,627          7,000             -            7,000
      TOTAL EXPENDITURES                    9,834,200     4,985,191        4,849,010      8,766,600     4,037,823        4,728,777




14
     Net Income (Loss)                     (2,574,631)   (1,728,543)         846,090     (1,218,031)   (1,055,016)        163,015

     NON-OPERATING REVENUES
       (EXPENSES):
     Investment Income                          4,500         1,893            (2,607)        4,700        17,677          12,977

     Net Income (Loss) Before
      Transfers                            (2,570,131)   (1,726,650)         843,483     (1,213,331)   (1,037,339)        175,991

     TRANSFERS:
     Transfers In                           1,437,000       356,150        (1,080,850)    1,749,679       328,250       (1,421,429)
     Transfers Out                                  -             -                               -             -                -

     Net Income (Loss)                     (1,133,131)   (1,370,500)        (237,368)       536,348      (709,089)      (1,245,438)

     RETAINED EARNINGS (DEFICIT),
      BEGINNING OF YEAR                     3,111,971     3,111,971                 -     2,519,098     2,519,098                -

     RETAINED EARNINGS (DEFICIT),
      END OF YEAR                          $ 1,978,840   $ 1,741,471   $    (237,368)    $ 3,055,446   $ 1,810,008   $ (1,245,438)
                                                    GALVESTON COUNTY, TEXAS
                              BONDED DEBT SERVICE REQUIREMENTS TO MATURITY, BY TYPE AND ISSUE
                                                             At February 28, 2006
                                                      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             $     3,555,000   $      482,290    $            -   $     4,037,290
 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                21,327,062         1,064,188       27,262,938        49,654,188
 Comb Tax & Revn CO 2002                     4.00/4.20/4.30/4.375/4.5/4.6/4.7/4.8/
                                             5.0                                           5,685,000         1,722,488                -         7,407,488
 Comb Tax & Revn CO 2002A                    4.00/4.20/4.30/4.375/4.5/4.6/4.7/4.8/
                                             5.0                                           4,070,000         1,234,353                -         5,304,353
 Limited Tax Forward Refunding Bonds 2003    4.0/5.0                                       4,000,000           481,850                -         4,481,850
 Limited Tax Criminal Justice Bonds 2003A    3.0/3.75/4.00/4.25/5.00/5.25                 54,350,000        36,864,187                -        91,214,187
 Comb Tax & Revn CO 2003C                    3.0/3.75/4.0/4.25/4.5/5.00/5.25              40,840,000        35,930,562                -        76,770,562
 General Obligation '99/'01 Refunding 2004   3.00/3.50/4.00/4.25/5.00/5.25/5.50           22,215,000         8,305,751                -        30,520,751

Total Constitutional Bonds                                                               156,042,062        86,085,667       27,262,938       269,390,667

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                16,021,372          798,165        20,493,628        37,313,165
Unlimited Tax Road Bonds 2003B               3.00/3.75/4.00/4.25/4.50/4.625/4.75/
                                             5.00                                        9,120,000           5,825,163              -        14,945,163
Unlimited Tax Road Refunding Bonds 2004A     3.0/3.25/3.375/3.50/3.625/4.50/5.50         9,944,988           3,786,001        740,012        14,471,001
Total Road Bonds                                                                        35,086,360          10,409,328     21,233,640        66,729,328
    Total Bonded Debt                                                                $ 191,128,422     $    96,494,995   $ 48,496,578     $ 336,119,995


                                                   GALVESTON COUNTY, TEXAS
                                    BONDED DEBT SERVICE REQUIREMENTS TO MATURITY, BY YEAR
                                                       At February 28, 2006

                                                         FISCAL
                                                        YEAR-END                      PRINCIPAL         INTEREST         ACCRETION          TOTAL
                                                           2006                      $         -       $   3,987,958     $        -       $   3,987,958
                                                           2007                          7,235,000         7,834,216                -        15,069,216
                                                           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                          7,434,273         3,252,856        4,525,727        15,212,857
                                                           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                     $ 191,128,422     $ 96,494,995      $ 48,496,578     $ 336,119,995




                                                                          17
                                                         GALVESTON COUNTY, TEXAS
                                                STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
                                                             AS OF February 28, 2006
                                                                 (UNAUDITED)

                                                                  Beginning                                                            Ending
      Fund                                                         Balance                                                             Balance
     Number                        Fund Title                  Fiscal Year 2006           Receipts             Disbursements       As of 28-Feb-06

      1101    TOTAL GENERAL FUND                           $          19,943,265      $     69,554,883     $        37,123,535              52,374,613

      2101    Cnty Records Mgt & Preservatio                            105,929                 45,187                  27,430                 123,686
      2102    Co Clerk Rec Mgt & Pres Fund                             2,223,904               407,393                 104,391               2,526,906
      2105    Dist Clrk Chld Support IV-D                                90,154                  1,628                         -                91,782
      2106    Distr Clerk Records Mgmt Fund                              41,444                 12,185                         -                53,629
      2111    Tx Assess/Coll Sp Inv Tx Fund                              86,579                228,156                 221,684                  93,051
      2121    Donations To Galveston County                              61,832                        -                       -                61,832
      2130    DA & Other Agcy Forfeit Fund                                   14                        -                       -                     14
      2131    DA Contraband Acct Aft 10/89                               91,667                 13,012                  35,659                  69,019
      2132    DA Check Collection Fees                                   53,177                 13,507                   5,080                  61,604
      2148    Unclaimed Property Fund                                   170,654                  2,141                         -               172,795
      2205    Courthouse Security Fund                                  267,298                 84,241                  58,636                 292,903
      2211    Law Library                                               439,404                 86,915                 113,574                 412,745
      2212    Mediation Services Prog Fund                              176,799                 41,960                  12,182                 206,577
      2215    Justice Court Technology Fund                             164,950                 28,344                  50,000                 143,294




18
      2216    Probate Court Contributions Fd                            248,077                 44,210                  29,742                 262,545
      2220    Adult Probation Fund                                                -            740,826                 941,005                (200,180)
      2230    Juvenile Justice Fund                                    2,017,567             1,313,884               1,972,774               1,358,677
      2240    Sheriff's Commissary Fund                                 553,350                        -                       -               553,350
      2241    Sheriff Seizure Pre 10/89                                    2,037                       -                       -                 2,037
      2242    Sheriff's Seizure Aft 10/89                                36,305                      643                       -                36,948
      2245    Task Force Seizure Pre 10/89                                 2,944                      31                       -                 2,975
      2246    CID Seizure After 10/89                                      5,919                       -                       -                 5,919
      2250    Law Enforcement Education Fund                                      -              6,539                  10,052                  (3,513)
      2260    Emergency Management Fund                                1,205,676             1,200,738                 905,454               1,500,960
      2301    Road & Bridge Fund                                       2,330,068             4,807,125               2,833,105               4,304,087
      2303    Farm to Market Lateral Road                              2,559,811               445,460                 501,148               2,504,123
      2341    Road District #1                                          599,534                230,587                 456,484                 373,637
      2370    Flood Control Fund                                        892,707              2,091,402                 716,136               2,267,973
      2401    Public Health Fund                                         25,183                284,081                 634,017                (324,754)
                                                         GALVESTON COUNTY, TEXAS
                                                STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
                                                             AS OF February 28, 2006
                                                                 (UNAUDITED)

                                                               Beginning                                                    Ending
      Fund                                                      Balance                                                     Balance
     Number                        Fund Title               Fiscal Year 2006       Receipts         Disbursements       As of 28-Feb-06
      2410    Mosquito Control District Fund                        1,044,487           726,442             448,529               1,322,400
      2501    Child Welfare Fund                                     232,760            105,552             149,377                 188,935
      2601    Beach & Parks Fund                                     153,421            157,827              87,838                 223,410
      2811    Help America Vote Act (HAVA)                                     -                -         1,296,585              (1,296,585)
      2816    Low Inc Rpr,Retfit,Acc Veh Rpl                                   -              47                    8                     39
      2824    Adult Probation Community                                        -        130,737             195,925                 (65,188)
      2840    Criminal Justice Div-Juvenile                                    -         29,062              30,320                  (1,258)
      2841    Juvenile Probation-State Aid                                     -        556,372             427,419                 128,953
      2842    Community Corrections                                            -        388,985             231,698                 157,288
      2848    Juv Jst Alt Education Program                                    -         24,314                517                   23,797
      2849    GISD Truancy Grant                                               -         20,460              42,181                 (21,721)
      2861    Organized Crime Control Grant                             1,824                   -                   -                 1,824
      2862    Narcotics Task Force                                             -              272            12,618                 (12,346)
      2864    Auto Crimes Task Force Grant                                     -        175,439             131,334                  44,105
      2867    SCAAP Program Grant                                              -         67,131              14,769                  52,362
      2870    Texas Vine Grant                                                 -                -             4,313                  (4,313)




19
      2873    Pros of Crimes Agst Child/Eld                                    -                -            22,223                 (22,223)
      2874    Crime Victim Assistance Prog                                     -         23,625              17,805                   5,820
      2875    Child Abuse Investigator Grant                                   -          8,415               1,717                   6,699
      2891    Office of Emergency Mgt Grants                                   -        205,041             188,951                  16,091
      2911    HUD Community Developmt Grants                          99,850             15,048              14,450                 100,448
      2913    Coastal Impact Assistance Grt                                    -        142,709             114,973                  27,736
      2920    Senior Services-Spec Proj/Serv                             933                    -                   -                     933
      2921    Senior Citizens Grant Prog                              47,466            161,159             196,764                  11,861
      2922    Senior Aides Program Grant                                       -          2,100               1,050                   1,050
      2925    Kempner Grant                                                    -          3,000                     -                 3,000
      2927    CDBG-Meals on Wheels                                             -          4,075               3,178                       897
      2941    Intensive Family Pres Grant                               3,642             2,499                780                    5,360
      2960    County Prks/Beachs Grts Fund                                     -         24,499             474,328                (449,829)
      2962    Parks/Beaches Project Grants f                          80,317              7,365               7,303                  80,379
                                                        GALVESTON COUNTY, TEXAS
                                               STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
                                                            AS OF February 28, 2006
                                                                (UNAUDITED)

                                                              Beginning                                                 Ending
      Fund                                                     Balance                                                  Balance
     Number                      Fund Title                Fiscal Year 2006       Receipts       Disbursements      As of 28-Feb-06
      2975    Just Dept Loc Law Enf Blk Grt                          34,841            130,973            30,385                135,428
      2976    COPS in Schools                                                 -              -            69,065                (69,065)
      2986    Hurricane Katrina P/A Catgy B                                   -          4,560              146                   4,414
      2998    Disaster Recovery IV-Claudette                               -                 -            31,564                (31,564)
               TOTAL SPECIAL REVENUE FUNDS                        16,152,522        15,247,903        13,876,662             17,523,762

      3205    Construction/Improv COB 99                             (13,262)           21,698             8,436                      0
      3206    Comb Tax/Revenue COB Sr 2003C                       21,376,598        44,191,419        50,384,138             15,183,879
      3220    Jst Ctr & Pub Saf Bl Bds Sr 01                       6,840,187         8,088,178        11,597,266              3,331,099
      3222    Ltd Tax Crim Jst Bds Sr 2003A                       10,388,657        10,296,800        15,223,800              5,461,658
      3306    Road Capital Project Fund-1987                       1,337,347            23,863            12,398              1,348,812
      3307    Unltd Tax Road Bonds Sr 2003B                        5,768,259           162,475           127,463              5,803,271
      3308    Unlimited Tax Rd Bds Ser 2001                        5,078,569         1,365,805         2,148,686              4,295,688
      3315    Galv Causeway RR Bridge Proj                             9,877            56,703           154,941                (88,361)
      3316    Cnty Road & Bridge Projects                           150,371              2,683             1,120                151,933
               TOTAL CAPITAL PROJECT FUNDS                        50,936,603        64,209,623        79,658,247             35,487,978
      4010    Rfd Ltd 91/Rd 87 GO 99                                134,225            488,962           686,229                (63,042)




20
      4205    Constr/Imprv Tax/Rev COB 99                           153,289            262,236           101,765                313,759
      4214    Comb Tax/Rev COB Sr 2003                              382,033          1,719,177         1,052,862              1,048,348
      4215    Limited Tax Jst Cntr Bds 2001                         168,799            389,354           192,924                365,228
      4216    Lmtd Tax Criminal Jst Sr 03A                          453,940          3,649,769         2,807,397              1,296,312
      4230    COB 2002A Prk Rds/Prking Lots                         390,303            375,364           398,177                367,489
      4282    Ltd Tax Refunding Sr 2003                             184,884          3,234,893         3,732,287               (312,511)

      4284    GOblg Refunding '99-01 Bnds'04                        219,903          1,012,810           611,006                621,707

      4362    COB 2002 San Luis Pass Bridge                         382,900            371,290           538,273                215,917

      4368    Unlimited Tax Rd Bds Ser 2001                         268,664            258,060           160,388                366,336

      4369    Unlimited Tax Road Bd Sr 2003B                        454,357            391,950           584,898                261,410

      4370    Unlimited Tax Rd Ref Sr 2004A                          358,492           306,180           349,585                315,087
               TOTAL DEBT SERVICE FUNDS                            3,551,788        12,460,045         11,215,792             4,796,040

      6123    Group Insurance Fund                                 1,684,392         6,668,181         6,723,007              1,629,565
                                                           GALVESTON COUNTY, TEXAS
                                                  STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
                                                               AS OF February 28, 2006
                                                                   (UNAUDITED)

                                                                    Beginning                                                      Ending
      Fund                                                           Balance                                                       Balance
     Number                       Fund Title                     Fiscal Year 2006           Receipts       Disbursements       As of 28-Feb-06
      6124    Workers Compensation Fund                                  1,931,786               435,826           513,041               1,854,571
      6130    Self Insurance Reserve Fund                                1,284,024               199,187         1,319,398                 163,814
               TOTAL INTERNAL SERVICE FUNDS                              4,900,202             7,303,194          8,555,445              3,647,950

      7601    Payroll Fund                                                699,376             40,681,079        40,841,529                 538,926
      7605    Escrow Fund                                                 998,975              1,631,502         1,643,811                 986,665
      7606    Debt Service Agency Fund                                     36,047                      -                   -                36,047
      7611    Tax Assess/Coll Undist Coll Fd                             3,067,013             1,672,997         1,672,997               3,067,013
      7621    Appellate Judicial Sys Fees Fd                                        -             13,119                   -                13,119
      7630    Officers Undist Fees Fund                                      8,954                     -                   -                 8,954
      7631    County Clerk Trust Fund                                    1,577,492                     -                   -             1,577,492
      7641    District Clerk Trust Fund                                  2,963,251                     -                   -             2,963,251
      7652    Inmate Trust Fund                                            38,150                      -                   -                38,150
      7660    Adult Prob Undist Coll Fund                                  26,304                      -                   -                26,304
      7671    Children Prot Serv Escrow Fd                                191,929                      -           175,851                  16,078
               TOTAL AGENCY FUNDS                                        9,607,489            43,998,697         44,334,189              9,271,998

                             GRAND        TOTAL              $        105,091,868       $    212,774,345        194,763,871            123,102,343




21
                                       GALVESTON COUNTY, TEXAS
                                    OPERATING TRANSFERS IN AND OUT
                                          AS OF February 28, 2006


                                                           Transfers In        Transfers Out
PRIMARY GOVERNMENT
   General Fund
       1101 General Fund
             4912105 Transfer from DC Child Support IVD     $            -     $               -
             4912216 Transfer to Probate Court Fund                   25,800                   -
             4912301 Transfer from Road & Bridge Fund                    -                     -
             4912921 Transfer from Senior Citizens Grant                 -                     -
       1101 General Fund
             5910008 Transfer to Four C's                                 -           1,546,300
             5912230 Transfer to Juv Justice                              -             971,050
             5912260 Transfer to Emg Mgmt                                 -             850,000
             5912370 Transfer to Flood Control                            -             205,500
             5912401 Transfer to Public Health Reimb                      -           1,492,606
             5912501 Transfer to Child Welfare Fnd                        -              73,175
             5912601 Transfer to Parks                                    -              30,000
             5916124 Transfer to Worker's Comp Fnd                        -              52,500
             5916130 Transfer to Self-Insured Ins Fnd                     -              98,750

              Total for General Fund                                  25,800          5,319,881

    Special Revenue Funds
         2230 Juvenile Justice Fnd
              4911101 Transfer from General Fund                     971,050                   -
         2260 Emergency Mgmt Fnd
              4911101 Transfer from General Fund                     850,000                   -
         2370 Flood Control Fund
              4911101 Transfer from General Fund                     205,500                   -
              4912303 Transfer from Frm to Market                    374,500                   -
         2501 Child Welfare Fnd
              4911101 Transfer from General Fund                      73,175                   -
         2601 Beach & Parks Fund
              4911101 Transfer from General Fund                      30,000                   -
         2101 County Records Mgt & Preservation
              5916124 Transfer to Worker's Comp Fnd                       -                    200
              5916130 Transfer to Self-Insured Ins Fnd                    -                    200
         2102 County Clerk Records Mgt & Pres Fund
              5916124 Transfer to Worker's Comp Fnd                       -                    525
              5916130 Transfer to Self-Insured Ins Fnd                    -                    525
         2205 Courthouse Security Fund
              5916124 Transfer to Worker's Comp Fnd                       -                    400
              5916130 Transfer to Self-Insured Ins Fnd                    -                    400
         2211 Law Library
              5916124 Transfer to Worker's Comp Fnd                       -                    100
              5916130 Transfer to Self-Insured Ins Fnd                    -                    100
         2216 Probate Court Contributions Fund
              5911101 Transfer to General Fund                            -              25,800
         2230 Juvenile Justice Fund
              5916124 Transfer to Worker's Comp Fnd                       -               7,925
              5916130 Transfer to Self-Insured Ins Fnd                    -               7,925
         2301 Road & Bridge Fnd
              5916124 Transfer to Worker's Comp Fnd                       -              68,750
              5916130 Transfer to Self-Insured Ins Fnd                    -              98,750
         2303 Farm to Market Lateral Road
              5912370 Transfer to Flood Control Fund                      -             374,500
              5916124 Transfer to Worker's Comp Fnd                       -               3,250
              5916130 Transfer to Self-Insured Ins Fnd                    -               6,250
         2341 Road District #1
              5916124 Transfer to Worker's Comp Fnd                       -               1,075


                                                 22
                                      GALVESTON COUNTY, TEXAS
                                   OPERATING TRANSFERS IN AND OUT
                                         AS OF February 28, 2006


                                                              Transfers In        Transfers Out
             5916130 Transfer to Self-Insured Ins Fnd                        -                1,075
        2370 Flood Control Fund
             5916124 Transfer to Worker's Comp Fnd                           -               2,000
             5916130 Transfer to Self-Insured Ins Fnd                        -               2,000
        2410 Mosquito Control District Fund
             5916124 Transfer to Worker's Comp Fnd                           -               1,425
             5916130 Transfer to Self-Insured Ins Fnd                        -               1,425
        2601 Beach & Parks Fund
             5916124 Transfer to Worker's Comp Fnd                           -                 300
             5916130 Transfer to Self-Insured Ins Fnd                        -                 300

             Total for Special Revenue Funds                          2,504,225            605,200


               Total, Primary Government                              2,530,025          5,925,081

   Internal Service Funds
        6124 Worker's Comp Fnd
              4911101 Transfer from General Fnd                          98,750                -
              4912101 Transfer from Records Management                      200                -
              4912102 Transfer from Cnty Clerk Records Mgmt                 525                -
              4912205 Transfer from Courthouse Security                     400                -
              4912211 Transfer from Law Library                             100                -
              4912220 Transfer from Adult Probation                       7,925                -
              4912301 Transfer from Road & Bridge Fnd                    68,750                -
              4912303 Transfer from Farm to Market                        3,250                -
              4912341 Transfer from Road Dist #1                          1,075                -
              4912370 Transfer from Flood Control                         2,000                -
              4912410 Transfer from Mosquito Control                      1,425                -
              4912601 Transfer from Beach & Parks Fund                      300                -
        6130 Self Insurance Reserve Fnd
              4911101 Transfer from General Fnd                          52,500                -
              4912101 Transfer from Records Management                      200                -
              4912102 Transfer from Cnty Clerk Records Mgmt                 525                -
              4912205 Transfer from Courthouse Security                     400                -
              4912211 Transfer from Law Library                             100                -
              4912220 Transfer from Adult Probation                       7,925                -
              4912301 Transfer from Road & Bridge Fnd                    98,750                -
              4912303 Transfer from Farm to Market                        6,250                -
              4912341 Transfer from Road Dist #1                          1,075                -
              4912370 Transfer from Flood Control                         2,000                -
              4912410 Transfer from Mosquito Control                      1,425                -
              4912601 Transfer from Beach & Parks Fund                      300                -

              Total, Internal Service Funds                             356,150                -

COMPONENT UNIT - PUBLIC HEALTH
          4911101 Transfer from General Fund                          3,038,906                -

               Total, Component Unit - Public Health                  3,038,906                -

                        GRAND TOTAL                           $       5,925,081   $      5,925,081




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