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BUDGET OVERVIEW

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									BUDGET OVERVIEW




      31
The Andy Mireles Juvenile Probation Center, completed in FY 2009-10, replaced the previous juvenile
probation center which had substandard accommodations for probation officers and their clients.




                  Property before Construction (Formerly the Elections Warehouse)




                           Andy Mireles Juvenile Probation Center, 2010




                                                32
                                                                     BEXAR COUNTY
                                                          ORGANIZATIONAL CHART


                                                                Bexar County Citizens


                                                                      Commissioners
Criminal District Attorney              County Clerk                                               County Courts-at-Law                  4th Court of Appeals
                                                                         Court

                                                                                                                 County Court
           Sheriff                      District Clerk                                                                                       District Courts
                                                                                                                 Adminisration

                                                                                                                                                       Community
   Constable Precincts                                                                              Justice of the Peace             District Court
                                 Tax Assessor - Collector                                                                                             Supervision &
       1, 2, 3, & 4                                                                                 Precincts 1, 2, 3, & 4           Administration
                                                                                                                                                       Corrections

                                                                                                                                                        Juvenile
                                                                                                       Probate Courts                County Auditor
                                                                                                                                                        Probation
                                                Community                                                                               Jury            Purchasing
                                                 Venues                                                                               Operations          Agent

                                                                          Economic                Planning and Resource
 Community Resources              Information Technology                                                                                Infrastructure Services
                                                                         Development                   Management

                                                  Planning &
                                 Applications
   CDBG          Ryan White                       Technical                 SMWBE              Administration    Pretrial Services   Administration   Environmental
                                 Development
                                                   Services

 Medical                                         Geographical                                                                        Fire Marshal &
                 Community        Enterprise                                                                     Appellate Public
Examiner's                                        Information         TIF & Special Projects      Budget                              Emergency        Storm Water
                  Programs       Data Center                                                                        Defender
  Office                                            Systems                                                                               Mgmt.

  Criminal                                                                                                       Management &
                     Veterans     Technical                                                                                             Capital         Facilities
Investigation                                                                AgriLife           Central Mail       Financial
                     Services      Support                                                                                              Projects       Maintenance
 Laboratory                                                                                                        Services

FSC Facility                                                                                     Human
                      HOME                                                                                         Collections          Energy         Flood Control
Maintenance                                                                                     Resources

  Dispute        Direct Client                                                                                      Judicial         FMLR / Public    Special Road &
 Resolution       Services       Bail Bond           Child Welfare              Elections                         Management           Works             Bridge
                                                                                               San Antonio Bar
                                  Board                  Board                 Commission
                Mental Health                                                                    Association                            Fleet            Parking
                 Advocacy                                                                                                            Maintenance         Facilities



                                                                                   33
                  FY 2010-11 BUDGET CALENDAR


May 28, 2010         Bexar County Offices and Departments submit budget requests


June 30, 2010        County Auditor provides preliminary FY 2009-10 revenue
                     estimates and FY 2010-11 projected revenues to Budget Office


July 26, 2010        Certified Tax Roll Received


August 2, 2010       Complete verification of tax roll and Tax Assessor-Collector’s
                     calculation of Effective Tax Rate


August 2, 2010       Tax Assessor-Collector publishes Effective Tax Rate, Rollback
                     Tax Rate, & other information


August 24, 2010      Presentation of FY 2010-11 Proposed Budget to Commissioners
                     Court


September 8, 2010    FY 2010-11 Proposed Budget filed with County Clerk and County
                     Auditor


September 14, 2010 Public Hearing on FY 2010-11 Proposed Budget


September 14, 2010 Commissioners Court adopts budget and Elected Officials salaries


September 14, 2010 Commissioners Court adopts Tax Rate


September 15, 2010 FY 2010-11 Approved Budget filed with County Auditor and
                   County Clerk




                                          34
                      BUDGET PROCESS OVERVIEW
The FY 2010-11 Adopted Budget covers a twelve-month period from October 1, 2010 through September
30, 2011.

The purpose of the budget preparation process is to develop a work program and financial plan for Bexar
County. The goal is to produce a budget document that identifies County services, functions, and the
resources (financial, personnel, and other) that support those services and functions. It serves as a policy
document to define issues in a manner that allows Commissioners Court to make sound programmatic and
financial decisions. The Commissioners Court must be given enough information to make funding
choices between alternative programs and priorities. The budget document provides offices and
departments with a work program in support of their individual and collective missions. It also provides
the Budget Officer and the County Auditor with a financial plan to assure that the County operates within
its financial means. Finally, the budget serves as an important reference document that provides extensive
information on the nature and scope of County operations and services, and as such must be clearly
understandable by the taxpayers and citizens at large.

The budget preparation process includes four phases (Strategic Planning, Strategic Management
Activities, the Long Range Financial Forecast, and the Annual Budget), which are part of a larger
financial management process, shown below:


                                              STRATEGIC
                                              PLANNING

                         AUDITING                                       STRATEGIC
                                                                         TR
                                                                       MANAGEMENT
                                                                        ACTIVITIES
                                       Financial
            PERFORMANCE               Management
              REVIEWS
                                                                            LONG RANGE
                                        Process                         FINANCIAL FORECAST


                           ACCOUNTING/                    ANNUAL
                            FINANCIAL                     BUDGET
                            REPORTING




                                                    35
Phase 1 – Strategic Planning
Strategic planning is the crucial link between the end of one fiscal year and the beginning of another. As a
first step in the budget development process, the County staff outlines and frames short and long-term
issues facing Bexar County and the surrounding region. It is a process that invites all County offices and
departments to have input up-front and seeks out important issues from internal and external stakeholders.
This broad range of involvement helps formulate key strategic opportunities and challenges facing the
County over the next several years. And, it is a critical factor in the success of the strategic plan –
ensuring cooperation and support from the organization’s leadership.



Phase 2 – Strategic Management Activities
The overarching plan for linking financial management, compensation management, budget
administration, and operational accountability of County Offices and Departments is a large part of the
strategic management process. The methodology is intended to provide a more transparent, fiscally sound
method of matching service delivery demands to recurring revenues. It provides a framework that
encourages Commissioners Court and the County’s elected and appointed officials to be partners in
striving for long-term financial health.

Strategic planning is an on-going, cyclical process that encourages offices and departments to budget for
needed resources, implement sound management practices, document and report the results of their
programs, evaluate those results, and develop appropriate actions to improve organizational performance.
There are several key components to the planning process, as listed below, and discussed in more detail in
the following paragraphs.

        •   Planning
        •   Budgeting (including compensation programs)
        •   Reporting
        •   Evaluating
        •   Continuous Improvement
        •   Financial and Management Flexibility

Planning. Each office and department is asked to develop a service and performance plan that identifies
its vision, mission, goals, and agreed upon performance measures for the upcoming fiscal year. To the
extent practicable, offices and departments that work together in cooperative service areas should
collaborate with each other in the development of their plans. These planning elements are incorporated in
their official budget submissions and become part of the historical budget document, providing a basis for
future evaluation of efficiency and effectiveness.

Budgeting. The annual budget process allocates available funding in a balanced and systematic manner
between the needs of employees and the needs of citizens for increased services, while preserving
financial stability for the County organization for the future.

Reporting Results. Offices and departments currently submit performance measure reports annually as a
part of the budget process. These reports, combined with the regular periodic expenditure reports
available through the County Auditor’s Office, provide a foundation for evaluating office and department
efficiency and effectiveness – measured against the agreed upon standards in their service and
performance plan. Data reported will compare actual and projected performance to the performance




                                                    36
objectives identified in the service plan. Likewise, current and projected expenditures will be compared to
annual budgeted appropriations.

Evaluating Results. Offices and departments are expected to use their service and performance plans to
measure their on-going performance, and to make strategic management adjustments as needed to achieve
their overall goals, objectives, and performance measure targets. The Planning and Resource Management
Department (Budget Division) will work closely with offices and departments to evaluate the efficiency
and effectiveness of budgeted programs. Recommendations, both from a management and budgeting
perspective, will be made as necessary to help offices and departments achieve success in their respective
program areas. Historical, internal performance trends (baselines) and benchmarking best practices of
other similar service providers will help the County continually improve the quality and quantity of the
services we deliver to our citizens.

Continuous Improvement. The overall goal of the strategic planning and evaluation cycle is to keep the
focus on continuous improvement of the services delivered by Bexar County agencies. Rigorous tracking
and evaluation of performance and expenditure information will provide an important tool by which
offices and departments can measure their success. By measuring and forecasting both performance and
expenditures on a quarterly basis, County decision-makers will be better able to set the broad policy goals
of the organizations and adjust management programs to enhance program effectiveness.

Financial and Management Flexibility. An important element of the strategic management process is
increased flexibility for offices and departments. Beginning in the FY 2009-10 Budget process, active
gain-sharing practices encouraged offices and departments to seek out new cost savings or revenue
enhancements. The Offices and Departments were then allowed to apply the savings or revenue
enhancements to meeting their budgetary cuts required due to the economic downturn. This is a
continuation of the County’s strategic planning efforts, empowering offices and departments a degree of
control regarding program retention.

Phase 3 – Development of the Long Range Financial Forecast and Strategies
The Planning and Resource Management Department presents the Commissioners Court with a five-year
financial forecast for the General Fund, the Debt Service Funds, and the Flood Control Fund. Also
included are any issues that could affect the County over the next five years.

The Planning and Resource Management Department annually prepares the Five Year Long Range
Financial Forecast and Strategies (LRFFS) for presentation to Commissioners Court and use by offices
and departments. The forecast contains five sections: 1) a description of the County’s financial
management system and process; 2) a discussion of the national, state, regional, local, and international
economies and their potential impact on the County; 3) an analysis of the projected revenues,
expenditures and resulting fund balances for the County’s General Fund, Debt Service Funds and Flood
Control Fund; 4) Fund Forecast Scenarios; and 5) an assessment of the major strategic issues affecting the
County over the next five years.

The Commissioners Court, the Planning and Resource Management Department and all the other offices
and departments in the County use the LRFFS to assist in setting the County’s overall priorities and in
understanding the County’s financial position. The LRFFS predicts available funds as well as shortfalls
for the coming fiscal year and four future years. The methodology used to project the fund balances
incorporates the County’s financial policy of maintaining one tenth of expenditures as an operating
reserve and one tenth of the annual principal and interest payment as a debt service reserve. The forecast
provides valuable information used in developing the annual operating and capital budgets because it



                                                    37
gives an indication of the County’s overall current and future financial situation. Commissioners Court
can then better assess the need to generate additional revenue and/or reduce expenditures or the
opportunity to lower taxes and/or fund new programs.

Phase 4 – Annual Budget
This phase begins with offices and departments submitting requests for funding based on current
operational needs, capital needs, and program changes needed to support expanded or changing
operational needs. There are formal budget review and adoption processes that guide the budget
development through to the point of adoption by Commissioners Court. Budget implementation is the
culmination of the Annual Budget process.

Budget Requests:

Baseline. The baseline budget is defined as the level of service that is currently being provided by the
office or department and should be affected only by workload volumes and inflationary pressures. For
budget preparation purposes, requests for new positions are considered as program changes and are not
included in the baseline budget.

Capital Outlays. Capital outlays are expenditures for the acquisition of capital assets, including the cost
of land, buildings, permanent improvements, machinery, large tools, furniture, and equipment. Capital
outlays refer to those items that cost more than $5,000 per unit. Requests for new or different vehicles
(where the type of vehicle requested differs from the vehicle currently in use) are also subject to the
capital outlay process; however, replacement vehicles are funded through Short Term Capital. Projects
funded through the County Buildings Capital Improvement Fund are generally defined as:

   •   One-time investments relating to the acquisition, construction, or renovation of major facilities to
       support the efficient operations of the County and requiring a significant allocation or resources
       and time to design and build;

   •   Major equipment associated with acquisition, renovation, or construction of a facility; and

   •   Other equipment which expands a facility’s capacity for use may also be viewed as a capital
       improvement. The operational life of a completed capital project must be sufficient to justify
       amortization of the project cost. The required investment in a capital project must be significant
       enough to justify itemized budgeting and monitoring of associated funding and expenditures.

Bexar County’s capital program includes projects identified for funding in the Special Road and Bridge
Fund, all County Capital Improvement Funds, and grant-funded capital projects.

Program Changes. Program changes refer to requests to change the level of service or method of
operation. Generally, program change requests are for positions, technology and other equipment and
associated supplies, and contractual services necessary to support a new or expanded program. Program
change requests may also take the form of program reductions or elimination. Information submitted in
support of the program change describes how the proposal will improve services. Performance indicators
that measure and support the program change and justification are also part of the budget submission.

To properly assess the County’s business performance, accurate, appropriate and meaningful performance
measures must be developed and continually updated. Properly utilized and implemented, these measures
will serve to provide offices and departments objective empirical information critical to their decision-



                                                    38
making processes and actions, and will also help to identify areas where efficiencies and process
improvements might be found.

Submission. During the FY 2010-11 budget process, offices and departments were asked to submit
baseline budgets that were equal to their FY 2009-10 budgets. Any program changes offices and
departments requested were required to remain within their previous year’s budget These requests were
accompanied by performance measures as a way to demonstrate how the base division/section’s
performance will be affected by the new resource allocation requests. Additionally, offices and
departments were asked to identify how their actual work product reflects the desired outcome of the
County-wide mission, vision and goals. To meet that objective, offices and departments were asked to
indicate how each performance measure relates to the achievement of a specific County-wide goal.


Budget Review:

Budget Division Review. Once the budget requests have been received, the Budget Division begins its
review. At the same time, revenue estimates and expenditures are received from the County Auditor’s
Office. The Budget Division uses these estimates and projections as well as tax roll information from the
Bexar Appraisal District and Tax Assessor Collector’s Office to formulate budget-balancing strategies.

Information Services Technology Review. The Bexar County Information Technology (BCIT)
Department provides technology information and services to offices and departments. Services include
infrastructure (networking), application development and maintenance, and technology and training
support. BCIT conducts a Technology Review of all technology-based budget requests. During the
Technology Review Process, BCIT reviews all budgetary requests for hardware and software,
communication equipment, and programming, and subsequently recommends the appropriate technology
required to meet the need(s) identified by the office or department.

Adoption Process:

Proposed Budget and Commissioners Court Deliberations. Once the final tax roll is received by the Tax
Assessor Collector’s Office and the effective tax rate has been calculated, the Commissioners Court is
briefed on the status of the Proposed Budget. The Commissioners Court gives direction to the Planning
and Resource Management Department, particularly as relates to any possible tax rate change.

Prior to finalizing the Proposed Budget, the Planning and Resource Management Department will
negotiate its final recommendations with each office and department. After the Planning and Resource
Management Department submits its proposed balanced budget to Commissioners Court, the Court will
conduct its review and deliberations on the budget. Any disagreement may be appealed by the office and
department to the Commissioners Court during the Commissioners Court deliberations.

Budget Adoption. After the Commissioners Court completes its deliberations and holds required public
hearings on the proposed budget, the Court votes to adopt a budget. The Court may make any changes to
the proposed budget it deems necessary as long as the total expenditures do not exceed the total revenues
estimated by the County Auditor.

Implementation of the Budget:

Upon adoption of the budget by Commissioners Court, a copy of the budget will be filed with the County
Auditor and the County Clerk. The County Auditor will use the Adopted Budget to set up the appropriate




                                                   39
budgetary accounts for each office and department. The County Auditor is responsible for the financial
accounts of the County and the preparation of Monthly Financial Reports utilized by offices and
departments in monitoring their budgets. The Budget Division is responsible for monitoring expenditures
in accordance with the budget and for initiating appropriate budgetary transfers. Offices and departments
are responsible for keeping expenditures within the budgeted amount and for tracking performance
indicator data.

Budget Amendment. Except through certification of the County Auditor and through approval by
Commissioners Court, the total amount appropriated in the budget cannot be amended. However, funds
may be reallocated to different expenditure accounts. These types of changes to the budget occur in the
form of budget transfers. The following briefly describes the process for approval of budget transfers.

The office or department requests a transfer of funds from one expenditure group to another. The
Planning and Resource Management Department evaluates the request to determine its appropriateness
and the availability of funds. The Planning and Resource Management Department then forwards
transfers of more than $10,000, along with its recommendation, for Commissioners Court consideration.
If approved by Commissioners Court, the County Auditor makes the appropriate changes in the financial
management system to reflect the approved transfer.




                                                   40
                             ACCOUNTING SYSTEM
The County's accounting records for governmental fund types and agency funds are maintained on a
modified accrual basis, with the revenues being recorded when available and measurable, and
expenditures being recorded when the services or goods are received and the liabilities are incurred. In
addition, encumbrances are recorded during the year. Property tax revenues are susceptible to accrual, and
are considered available to the extent collected within sixty days after the end of the fiscal year.
Proprietary/internal service funds are accounted for using the accrual basis of accounting. Revenues are
recognized when earned and expenses when they are incurred.

The Bexar County budgets are developed on a cash basis. Revenues are recognized only when collected
and expenditures are recognized when paid. Under State law, the budget cannot be exceeded in any
expenditure category. In addition, the total of the budgets for the General and certain Special Revenue
Funds cannot be increased once the budgets are adopted unless certified by the County Auditor and
approved by Commissioners Court.

Appropriations in the County Buildings Capital Improvement Fund are made on a project basis rather
than on an annual basis and are carried forward until the projects are completed. Except for capital
project, grant and federal entitlement appropriations, or for encumbrances outstanding in any fund,
unused appropriations lapse at the end of each fiscal year.

The FY 2010-11 Adopted Budget appropriates funds using the following expenditure groups. (Prior to
FY 1997-98, funds were appropriated at the line item level.)

        •   Personnel Services
        •   Travel and Remunerations
        •   Operational Costs
        •   Supplies and Materials
        •   Capital Expenditures
        •   Interfund Transactions
        •   Contingencies

Each expenditure group is the sum of individual, similar line item allocations. (Each group is defined in
the Glossary section of the Appendix.) This presentation of budget data is designed to provide offices and
departments detailed information but with greater flexibility in the management and control of their
budgets. This system reduces unnecessary bureaucratic control while continuing to provide sound
financial and management information.

Although budgetary data is presented in the budget document according to expenditure group, detailed
line item information has been input into the County’s financial management system.




                                                   41
                             ACCOUNT STRUCTURE
The County maintains budgetary control of its operating accounts through the use of various funds. A
"fund" is a balanced set of accounts with identifiable revenue sources and expenditures. It is segregated
for the purposes of measuring a specific activity. The majority of all County discretionary expenses are
included in the following fund types:

    •   The General Fund – includes expenditures for general government, judicial, public safety,
        education and recreation, highways, health and public welfare, intergovernmental expenditures,
        capital expenditures, and contingencies.

    •   Road Funds – includes operating and capital expenditures for road maintenance and new road
        projects. Funds included in this type are:

        County Road and Bridge Fund - includes operating and capital expenditures for single year road
        projects. This fund’s main sources of revenue are vehicle registration fees, motor vehicle sale
        fees, and road and bridge fees charged when motor vehicle licenses are issued.

        County Road and Bridge Fund Multi-Year Projects- includes capital expenditures for multi-year
        road and bridge projects. This funds main source of revenue is vehicle registration fees and debt
        issuances.

        Texas Department of Transportation and Advanced Transportation District Multi-Year Fund-
        includes expenditures for road projects funded through a Pass Through Financing Program
        Agreement. All construction costs associated with these road improvements will be reimbursed
        to Bexar County by TxDOT and ATD.

    •   Other Operating Funds - include resources and services such as records management,
        courthouse security, child support, dispute resolution, parking facilities, technology management,
        fleet maintenance, and Justice of the Peace Technology. Funds included in this fund type are:

        Records Management – County Clerk Fund – used to fund records management and preservation
        functions performed by and for the County Clerk's Office.

        Records Management – County Wide Fund – used to fund records management, preservation and
        automation functions County wide.

        Courthouse Security Fund – used to fund security at the County Courthouse, Justice Center,
        Juvenile Detention Center and other County offices.

        Justice of the Peace Technology Fund – used to provide funds for specific technological
        enhancements for justice courts including: computer systems, computer networks, computer
        hardware, computer software, computer and technology supplies imaging systems, electronic
        kiosks, electronic ticket writers, and docket management systems.

        Fire Code Fund – used to account for expenditures related to building inspections for compliance
        with County fire and building codes.

        Records Management – District Clerk Fund – used to fund records management and preservation
        functions performed by and for the District Clerk’s Office.



                                                   42
    Law Library Fund – used to fund operational expenses of the County Law Library and to keep
    reference materials current.

    Dispute Resolution Fund – used to fund Mediation Center and Multi-Door Program operations.

    Justice of the Peace Security Fund – used to provide funds for specific security enhancements for
    justice courts including: metal detectors, identification cards and systems, electronic locking and
    surveillance equipment, court security personnel, signage, confiscated weapons inventory, locks
    or other security devices, bulletproof glass, and education for court security personnel.

    Domestic Relations Office Fund – used to fund the probation function of the child support
    collection/payment efforts.

    Parking Facilities Fund – used to fund all parking facilities operating costs.

    Drug Court Fund – provide resources for the development and maintenance of drug court
    programs operated within the County.

    District Clerk Technology Fee Fund – used to fund technology for the District Clerk’s Office.

    Juvenile Case Manager Fund – used to provide funds for salary and benefits of a juvenile case
    manager employed to provide services in cases involving juvenile offenders.

    Family Protection Account Fund- provides resources for the prevention of family violence or
    child abuse.

    Community Infrastructure and Economic Development (CIED) Fund- used to provide funds for
    specific types of Economic Development Projects within the County.

    Capital Lease Fund –used primarily to fund technology and other innovative projects undertaken
    by county offices and departments.

    Courthouse Facilities Improvement Fund- includes funding for the construction, renovation, or
    improvement of the facilities that house the Bexar County Civil and Criminal Courts.

    Fleet Maintenance Fund – internal service fund which accounts for costs related to maintenance
    and repair of County light vehicles.

    Technology Improvement Fund – used to fund the actual purchases and expenses associated with
    technology improvements in each department.

    Stormwater Fund – used to fund the County’s Storm Water Quality program, which was
    mandated by the Environmental Protection Agency (EPA) and Texas Commission on
    Environmental Quality (TCEQ) MS4 Phase II Storm Water rules.

•   Grant Funds – funds that are allocated to Bexar County by various Federal, State, and Private
    sources in support of services provided by County Offices and Departments Funds within this
    fund type include:




                                                 43
    Grant Fund – used to account for grant revenue and expenditures for grants received from various
    Federal, State, and Private sources.

    CDBG Fund – used to track expenditures of all Community Development Block Grants funds.

    HOME Fund – used to track Housing and Urban Development funds for housing rehabilitation
    through the HOME Investment Partnership Program.

•   Capital Improvement Fund – includes County Buildings Fund, Economic Development
    Improvements Fund, Adult and Juvenile Detention Facilities Fund and the 2003 Bond
    Referendum Fund -- used to fund capital projects, e.g., construction and renovation for detention,
    courtroom, and office facilities. All proceeds in these funds come from the sale of debt
    instruments. These funds also include Flood Control Funds which pay annual debt service
    requirements on flood control projects as well as operating expenses associated with the Bexar
    County Flood Control Department.

•   The Debt Service Funds – funded through ad valorem property tax and used to pay principal and
    interest on all bonds, certificates of obligation, and commercial paper issued by the County.

•   The Venue Project Fund – includes expenditures associated with the Community Arena Venue
    Project, including construction costs, contingency accounts, Project Improvement Fund
    expenditures, and debt service.

•   Enterprise Funds –include expenditures for programs in which revenue sources cover the cost of
    providing the services provided by these funds. Funds included in this fund type are:

    Records Management Center Fund – an enterprise fund used to account for the operations of the
    records storage facility.

    Self Insurance Funds – used to fund the County’s various insurance plans including health and
    life, flexible health, dependant care, and workers compensation.




                                               44
                               COUNTY OF BEXAR
                  PERSONNEL SCHEDULE BY FUND AND DEPARTMENT
                          FY 2010-11 ADOPTED BUDGET

                                                    FY 2008-09    FY 2009-10     FY 2010-11
                                                   AUTHORIZED    AUTHORIZED     AUTHORIZED
GENERAL FUND                                        POSITIONS     POSITIONS      POSITIONS

Bail Bond Board                                              1             1              1
Central Magistration
   Criminal District Courts                                7.5            7.5           7.5
   District Clerk                                           28             28            28
Civil District Courts                                       40             42            43
Community Resources
   Administration                                            8              7            5.5
   Community Programs                                        7              7              8
   Crime Lab                                                23             23            24
   Forensic Science Facility                                 1              1              1
   Grants                                                    0              2              2
   Medical Examiner                                         45             43             43
   Mental Health Initiative                                  4              4              5
   Veteran Services                                          4              3              5
Constable-Precinct 1                                        25             26             26
Constable-Precinct 2                                        28             29             29
Constable-Precinct 3                                        22             25             27
Constable-Precinct 4                                        24             26             28
County Auditor                                              55           55.5          56.5
County Clerk                                              147             147           147
County Courts-at-Law                                        51             51             51
Criminal District Attorney                                 334            339           339
Criminal District Courts                                  53.5           55.5          56.5
District Clerk                                             169            173           173
DPS – Highway Patrol                                         2              2              2
Economic Development                                         9              9             10
Economic Development - SWMBE                                 4              4              4
Economic Development - AgriLife                           15.5           13.5          13.5
Elections                                                   27             27             27
Information Technology                                     119            113         112.5
Infrastructure Services
   Administration                                            5             5              5
   Facilities Maintenance-Adult Detention                   45            45             46
   Facilities Maintenance-County Buildings                  27            27             28
   Facilities Maintenance-Juvenile Institutions             23            23             23




                                              45
                                                 FY 2008-09     FY 2009-10     FY 2010-11
                                                AUTHORIZED     AUTHORIZED     AUTHORIZED
GENERAL FUND CONTINUED                           POSITIONS      POSITIONS      POSITIONS

   Facilities Maintenance-Parks                           57             53            53
   Fire Marshal                                           20             20            19
   Emergency Management                                    3              3             3
   Energy Services                                         2              2             2
   Environmental Services                                  8              7             7
Judge/Commissioners Court                                 22             20            18
Jury Operation                                             8              8           8.5
Justice of the Peace-Precinct 1, Place 1                14.5           14.5          14.5
Justice of the Peace-Precinct 1, Place 3                  18             18            18
Justice of the Peace-Precinct 2                           20             20            20
Justice of the Peace-Precinct 3                           18             18            19
Justice of the Peace-Precinct 4                           13             13            13
Juvenile
   Child Support Probation                               11             11             11
   Institutions                                         369            346            346
   Probation                                            134            161            161
Juvenile District Courts                                 18             23             23
Planning and Resource Management (PRM)                   60             60             58
PRM - Appellate Public Defenders Office                   5              5              5
PRM - Pre-Trial Services                                 70             66             65
Probate Courts                                           17             17             17
Purchasing                                               18             17             19
Sheriff
   Adult Detention                                     1,048          1,036         1,036
   Law Enforcement                                     700.5          685.5         690.5
   Support Services                                       51             51            51
Tax Assessor-Collector                                   204            204           204
4th Court of Appeals                                       7              7             7

Total General Fund                                   4,269.5          4,250       4,265.50




                                           46
                                               FY 2008-09     FY 2009-10     FY 2010-11
                                              AUTHORIZED     AUTHORIZED     AUTHORIZED
Other Funds                                    POSITIONS      POSITIONS      POSITIONS

Community Development Block Grant-CDBG                  9               9              8
Community Venues Program Office                         7               7              8
County Buildings Capital Improvement                    3               3              8
County Road and Bridge                                255            246            246
Courthouse Security                                    35              28            28
Dispute Resolution                                     10              10            10
District Clerk Technology                               0               0              1
Domestic Relations Office                               5               6              6
Drug Court                                              0               1              1
Fire Code                                               4               4              4
Fleet Maintenance                                      12              14             14
Flood Control                                           9               9              9
Justice of the Peace-Technology                         2               2              2
Juvenile Case Manager                                   6               6              6
Grants in Aid                                          73            95.5          91.3
HOME Investment Partnership Program                     4               4              3
Law Library                                             7              10            10
Parking Facilities                                      4               4              4
Records Management Center                             2.5               3              3
Records Management – District Clerk                     1               1              0
Self Insured-Health and Life                            4             5.8            5.8
Self Insured-Workers Compensation                       1             2.5           2.5
Storm Water Mitigation                                  4               5              6
Technology Fund                                         2               2              2

Total Other Funds                                    459.5          477.8         478.6



Total All Funds                                      4,729        4,727.8        4,744.1




                                         47
                                COUNTY OF BEXAR
                       AUTHORIZED POSITIONS ADDED/DELETED
                           FY 2010-11 ADOPTED BUDGET

         OFFICE/DEPARTMENTS AND POSITION TITLES             ADDED       DELETED
         GENERAL FUND

AGENCY
   239 Civil District Courts
          Civil District Court Staff Attorney II                    1
          Court Support Specialist                                  1
          Office Assistant III                                                    1
   610 Community Resources
       Administration
       Client Service Supervisor                                                  1
       Housing Economic
       Development Manager (50% moved into grants)                            .5
       Operations Manager (transfer 20% to grants)                            .2
       Community Programs
       Community Programs Director                                  1
       Data Analyst                                                 1
       Community Programs Manager                                                 1
       Criminal Laboratory
       Forensic Scientist                                           1
       Mental Health Initiative
       Intake Specialist                                            1
       Veteran’s Services
       Assistant Veteran’s Services Officer                         1
       Office Assistant IV                                          1
   363 Constable-Precinct 3
       Deputy Constable                                             2
   364 Constable-Precinct 4
       Deputy Constable                                             2
   105 County Auditor
       Technical Support Manager                                    1
   103 County Clerk
       Lead Court Operations Clerk                                  1
       Office Assistant IV                                                        1
   238 Criminal District Courts
       Office Assistant II                                          1




                                          48
          OFFICE/DEPARTMENTS AND POSITION TITLES         ADDED        DELETED
          GENERAL FUND CONTINUED

AGENCY
   114 Economic Development
       AgriLife – Agriculture Youth Educator                     1
       AgriLife – County Extension Agent                                        1
       Economic Development - Analyst                            1
   106 Information Technology
       Technology Project Coordinator                            1
       Applications Development Coordinator                                     1
       Analyst Programmer I                                      4
       Programmer                                                            6
       Database Analyst                                                     .5
       Technical Support Specialist III                          1
       Network Architect I                                       1
       Technical Support Specialist II                                          1
       Enterprise Data Center Coordinator                                       1
       Court Technology Support Specialist                       1
       eGovernment Developer                                     1
   501 Infrastructure Services
       ADC Maintenance - Maintenance Mechanic II                 1
       County Bldg. Maintenance – Building Engineer              1
       County Bldg. Maintenance – HVAC Technician II             1
       County Bldg. Maintenance – Painter                                       1
       Fire Marshal – Office Supervisor                          1
       Fire Marshal – Office Assistant IV                                       1
       Fire Marshal – Assistant Fire Marshal                                    1
   101 Judge and Commissioners Court
       Government Relations Manager                                             1
   224 Jury Operations
       Assistant Jury Bailiff                                    .5
   233 Justice of the Peace Precinct 3
       Court Clerk                                               1
   112 Planning and Resource Management
       Administration - Organizational Development and
       External Relations Specialist                                            1
       Budget – Analyst                                                         1
       Management and Financial Services - Collections
       Officer – (Part-Time)                                     1
       Management and Financial Services - Collections
       Specialist                                                               1




                                            49
         OFFICE/DEPARTMENTS AND POSITION TITLES      ADDED       DELETED
         GENERAL FUND CONTINUED

AGENCY
   112 Planning and Resource Management - Pretrial
       Office Assistant IV                                                 1
       Post Release Supervisor                                             1
       Lead Pretrial Supervisor                              1
   109 Purchasing
       Fixed Assets Specialist                               1
       Lead Fixed Assets Specialist                          1
   350 Sheriff’s Office
       Adult Detention – Inmate Human Education
       Services Supervisor                                   1
       Adult Detention – Inmate Human Services
       Supervisor                                                          1
       Law Enforcement – Latent Print Examiner               1
       Law Enforcement – Automated Fingerprint ID
       Examiner                                                            1
       Law Enforcement – Investigators                       5

         Total General Fund                              42.5         26.2

         OFFICE/DEPARTMENTS AND POSITION TITLES      ADDED       DELETED
         OTHER FUNDS
 FUND
    009 District Clerk Records Management
        Analyst Programmer II                                              1
    033 District Clerk Technology
        Analyst Programmer II                                1
    580 Stormwater Mitigation
        Stormwater Quality Inspector                         1
    911 Community Venue
        Accountant V                                         1

         Total Other Funds                                   3             1

         TOTAL ALL FUNDS                                 45.5        27.2




                                            50
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011


                                           FY 2009-10       FY 2009-10       FY 2010-11
All Funds - Total Available Funds              Budget         Estimate           Budget

 Carry Forward Balance                    $385,879,037     $726,228,647     $606,788,621
 Ad Valorem Taxes                          312,345,600      312,594,343      309,596,551
 Other Taxes, Licenses and Permits          31,808,100       12,910,468       13,691,300
 Intergovernmental Revenue                  31,168,236       42,134,879       42,564,610
 Court Costs and Fines                      26,042,500       26,522,645       27,097,224
 Fees on Motor Vehicles                     21,596,700       22,822,796       21,631,900
 Other Fees                                 15,817,750       70,928,656      129,469,013
 Jail Board Bills                              671,000          710,896          681,000
 Commissions on Ad Valorem Taxes             3,853,035        3,797,205        4,149,000
 Revenue From Use of Assets                 41,930,313       16,818,095       16,043,410
 Sales, Refunds and Miscellaneous           48,970,284       10,179,482        8,328,408
 Other Sources and Uses                        273,418          246,940        4,488,205
 Proceeds from General Debt                607,664,980      102,949,000      119,576,079
 Notes Receivable                                    0                0        1,218,368
 Interfund Transfers                        28,970,142       32,005,388       16,400,193
TOTAL AVAILABLE FUNDS                   $1,556,991,095   $1,380,849,439   $1,321,723,882

All Funds - Total Appropriations

 General Government                       $123,277,995     $110,132,625     $115,766,391
 Judicial                                   77,933,455       78,734,164       77,316,583
 Public Safety                             161,632,009      160,203,508      156,386,591
 Education and Recreation                    4,713,050        3,107,305        3,200,568
 Capital Projects                          279,487,995          315,658          760,512
 Highways                                   65,994,225       95,373,856       84,065,579
 Health and Public Welfare                  26,975,590        7,664,800        7,919,445
 Intergovernmental E
 I t                      dit
                 t l Expenditures            5,804,038
                                             5 804 038       35,435,483
                                                             35 435 483       90,613,034
                                                                              90 613 034
 Capital Expenditures                      450,920,830      172,559,602      418,988,333
 Contingencies                              11,186,146                0        9,802,986
 Debt Service                               74,851,791       75,753,785       90,047,582
 Interfund Transfers                        25,952,240       34,780,032       10,410,230
 Appropriated Fund Balance                 248,261,731      606,788,621      256,446,049
TOTAL APPROPRIATIONS                    $1,556,991,095   $1,380,849,439   $1,321,723,882




                                                51
                                       All Funds ‐ FY 2009‐10 Estimates
                                     Total Available Funds: $1,380,849,439
                                                                                  Commissions on Ad 
                                                                                   Valorem Taxes
          Court Costs and Fines      Fees on Motor Vehicles                            0.3%
                                                               Jail Board Bills
                 1.9%                        1.7%                   0.1%                 Revenue From Use of 
Intergovernmental 
     Revenue                                                                                   Assets            Sales, Refunds and 
      3.1%                                                                                      1.2%              Miscellaneous
                                                               Other Fees
                                                                                                                        0.7%
                                                                 5.1%
    Other Taxes, Licenses                                                                        Other Sources and Uses
       and Permits                                                                                       0.02%
           0.9%                                                                                           Proceeds from General 
                                                                                                                 Debt
                                                                                                                 7.5%
                                  Ad Valorem Taxes                                                               Interfund Transfers
                                       22.6%                                                                            2.3%



                                                               Carry Forward Balance
                                                                       52.6%




                                                                                                                                        

                                     All Funds ‐ FY 2010‐11 Adopted Budget
                                     Total Available Funds: $1,321,723,882
                                                                                          Commissions on Ad 
                                                                                           Valorem Taxes     Revenue From Use of 
                                                                 Fees on Motor Vehicles        0.3%
                                                                         1.6%                                       Assets
                     Intergovernmental         Court Costs and Fines                                                 1.2%
                          Revenue                     2.1%
                           3.2%                                           Jail Board Bills               Sales, Refunds and 
                                                                               0.1%                        Miscellaneous
            Other Taxes, Licenses 
                                                                                                                0.6%
               and Permits
                   1.0%                                                                                      Other Sources and Uses
                                                                                                                     0.3%
                                                                     Other Fees
                                                                       9.8%                                Proceeds from General 
                             Ad Valorem Taxes                                                                     Debt
                                  23.4%                                                                           9.0%

                                                                                                                   Notes Receivable
                                                                                                                        0.1%


                                                       Carry Forward Balance                                     Interfund Transfers
                                                               45.9%                                                    1.2%




                                                                                                                                        



                                                              52
                                       All Funds ‐ FY 2009‐10 Estimates
                                     Total Appropriations: $1,380,849,439
                                                       Capital Projects         Health and Public 
                           Education and 
                                                           0.02%                    Welfare
                            Recreation
                                                                                     0.6%              Intergovernmental 
                              0.2%
                                                                                                         Expenditures
                                                                                                             2.6%
   Judicial
                                                                  Highways
    5.7%                                     Public Safety          6.9%
                                               11.6%                                  Capital Expenditures
                                                                                             12.5%
General Government                                                                                                     Debt Service
      8.0%                                                                                                               5.5%




                                                        Appropriated Fund 
                                                            Balance
                                                                                                                 Interfund Transfers
                                                             43.9%
                                                                                                                        2.5%




                                                                                                                                        

                                   All Funds ‐ FY 2010‐11 Adopted Budget
                                    Total Appropriations: $1,321,723,882
                                            Health and Public         Intergovernmental 
        Capital Projects      Highways          Welfare                 Expenditures
             0.1%               6.4%             0.6%                       6.9%
     Education and 
      Recreation
        0.2%

                           Public Safety                                           Capital Expenditures
                             11.8%                                                        31.7%


 Judicial
  5.8%



                                                                                                Debt Service
                                                        Appropriated Fund                         6.8%
                                                            Balance
                                                             19.4%
                                                                                                                      Contingencies
General Government
                                                                                                                         0.7%
      8.8%

                                                                                                      Interfund Transfers
                                                                                                             0.8%                       




                                                                 53
Bexar County, Texas
General Fund Summary
Fiscal Year Ending September 30, 2011


General Fund - Total Available Funds      FY 2009-10     FY 2009-10     FY 2010-11
                                              Budget       Estimate         Budget

 Carry Forward Balance                   $49,276,766    $48,635,191    $51,849,068
 Ad Valorem Taxes                        239,424,000    239,673,102    237,590,101
 Other Taxes, Licenses and Permits        12,948,700     12,787,272     13,581,300
 Intergovernmental Revenue                 5,650,500      7,585,128      7,223,400
 Court Costs and Fines                    23,466,500     22,782,128     23,528,074
 Fees on Motor Vehicles                    5,042,700      5,526,141      5,563,700
 Other Fees                               10,325,550     10,648,517     10,465,540
 Jail Board Bills                            671,000        710,896        681,000
 Commissions on Ad Valorem Taxes           3,853,035      3,797,205      4,149,000
 Revenue From Use of Assets               16,496,535     14,159,915     13,890,420
 Sales, Refunds and Miscellaneous          6,926,100      8,691,691      6,885,800
 Interfund Transfers                          44,145         44,145          3,070
TOTAL AVAILABLE FUNDS                   $374,125,531   $375,041,331   $375,410,473

General Fund - Total Appropriations

 General Government                      $64,900,564    $63,536,029    $63,396,584
 Judicial                                 75,713,971     76,779,588     75,248,804
 Public Safety                           154,637,295    157,948,058    154,010,677
 Education and Recreation                  3,211,550      3,103,485      3,200,568
 Highways                                  5,671,959      5,731,299      6,017,180
 Health and Public Welfare                 5,420,254      5,506,162      5,410,448
 Intergovernmental Expenditures            5,804,038      5,626,634      5,753,034
 Contingencies                             9,223,168              0      9,773,433
 Interfund Transfers                       4,886,484      4,961,007      5,158,207
 Carry Forward Balance                    44,656,248     51,849,068     47,441,538
TOTAL APPROPRIATIONS                    $374 125 531
                                        $374,125,531   $375 041 331
                                                       $375,041,331   $375,410,473
                                                                      $375 410 473




                                               54
                                         General Fund ‐ FY 2009‐10 Estimates
                                         Total Available Funds: $375,041,331
               Fees on Motor Vehicles       Other Fees     Jail Board Bills Commissions on Ad 
                       1.5%                                     0.2%         Valorem Taxes     Revenue From Use of 
                                              2.8%
Court Costs and Fines                                                            1.0%                Assets
       6.1%                                                                                           3.8%
                                                                                                                      Sales, Refunds and 
Intergovernmental                                                                                                      Miscellaneous
     Revenue                                                                                                                 2.3%
      2.0%
                                                                                 Carry Forward Balance
Other Taxes, Licenses                                                                    13.0%
   and Permits
       3.4%




                                                         Ad Valorem Taxes
                                                              63.9%




                                                                                                                                             


                                 General Fund ‐ FY 2010‐11 Adopted Budget
                                    Total Available Funds: $375,410,473

                Fees on Motor Vehicles                                      Commissions on Ad        Revenue From Use of 
                        1.5%              Other Fees                         Valorem Taxes
                                                         Jail Board Bills                                  Assets
Court Costs and Fines                       2.8%                                 1.1%
                                                              0.2%                                          3.7%
       6.3%
                                                                                                         Sales, Refunds and 
  Intergovernmental                                                                                       Miscellaneous
       Revenue                                                                                                  1.8%
        1.9%

Other Taxes, Licenses                                                            Carry Forward Balance
   and Permits                                                                           13.8%
       3.6%




                                                         Ad Valorem Taxes
                                                              63.3%




                                                                                                                                             




                                                                  55
                         General Fund ‐ FY 2009‐10 Estimates
                         Total Appropriations: $375,041,331
                                 Health and Public    Intergovernmental 
                   Highways          Welfare                                 Interfund Transfers
                                                        Expenditures
                     1.5%             1.5%                                          1.3%
                                                            1.5%
     Education and 
      Recreation
        0.8%

                                                            Carry Forward Balance
                                                                    13.8%



                 Public Safety                                             General Government
                   42.1%                                                         16.9%




                                                            Judicial
                                                            20.5%




                                                                                                    

                    General Fund ‐ FY 2010‐11 Adopted Budget
                       Total Appropriations: $375,410,473
           Health and Public 
               Welfare             Intergovernmental 
                1.4%                 Expenditures
                                         1.5%
          Highways                                Contingencies        Interfund Transfers
            1.6%                                      2.6%                    1.4%

Education and 
 Recreation
   0.9%
                                                         Carry Forward Balance
                                                                 12.6%


                                                                       General Government
                 Public Safety                                               16.9%
                   41.0%


                                                          Judicial
                                                          20.0%




                                                                                                    




                                               56
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011




                                                 All Funds                            General Fund
                                        Amount               Percent of Total    Amount          Percent of Total

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                       $606,788,621                  45.9%        $51,849,068             13.8%
 Designated for Encumbrances                         0                   0.0%                  0              0.0%
 Designated for Debt Service                         0                   0.0%                  0              0.0%
  Total Beginning Balance                 $606,788,621                  45.9%        $51,849,068             13.8%

Revenue
 Ad Valorem Taxes                         $309,596,551                   23.4%      $237,590,101             63.3%
 Other Taxes, Licenses and Permits          13,691,300                    1.0%        13,581,300              3.6%
 Intergovernmental Revenue                  42,564,610                    3.2%         7,223,400              1.9%
 Court Costs and Fines                      27,097,224                    2.1%        23,528,074              6.3%
 Fees on Motor Vehicles                     21,631,900                    1.6%         5,563,700              1.5%
 Other Fees                                129,469,013                    9.8%        10,465,540              2.8%
 Jail Board Bills                              681,000                    0.1%           681,000              0.2%
 Commissions on Ad Valorem Taxes             4,149,000                    0.3%         4,149,000              1.1%
 Revenue From Use of Assets                 16,043,410                    1.2%        13,890,420              3.7%
 Sales, Refunds and Miscellaneous            8,328,408                    0.6%         6,885,800              1.8%
 Other Sources and Uses                      4,488,205                    0.3%                 0              0.0%
  Subtotal                                $577,740,621                              $323,558,335
 Proceeds from General Debt               $119,576,079                   9.0%                 $0              0.0%
 Notes Receivable                            1,218,368                   0.1%                  0              0.0%
 Interfund Transfers                        16,400,193                   1.2%              3,070              0.0%
  Total Revenues                          $714,935,261                  54.1%       $323,561,405             86.2%

TOTAL AVAILABLE FUNDS                    $1,321,723,882                             $375,410,473

APPROPRIATIONS

 General Government                       $115,766,391                    8.8%       $63,396,584             16.9%
 Judicial                                    77,316,583                   5.8%        75,248,804             20.0%
 Public Safety                              156,386,591                  11.8%       154,010,677             41.0%
 Education and Recreation                     3,200,568                   0.2%         3,200,568              0.9%
 Capital Projects                               760,512                   0.1%                 0              0.0%
 Highways                                    84,065,579                   6.4%         6,017,180              1.6%
 Health and Public Welfare                    7,919,445                   0.6%         5,410,448              1.4%
 Intergovernmental Expenditures              90,613,034                   6.9%         5,753,034              1.5%
 Capital Expenditures                       418,988,333                  31.7%                 0              0.0%
 Contingencies                                9,802,986                   0.7%         9,773,433              2.6%
 Debt Service                                90,047,582                   6.8%                 0              0.0%
  Subtotal                               $1,054,867,603                             $322,810,728
 Interfund Transfers                        $10,410,230                   0.8%        $5,158,207              1.4%

TOTAL OPERATING APPROPRIATIONS           $1,065,277,833                 80.6%       $327,968,935             87.4%

Appropriated Fund Balance                 $256,446,049                  19.4%        $47,441,538             12.6%

TOTAL APPROPRIATIONS                     $1,321,723,882                             $375,410,473




                                                    57
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011

                                          Records            Records
                                                                                                    Justice of the Peace
                                        Management -       Management -      Courthouse Security
                                                                                                        Technology
                                        County Clerk       County Wide
                                            003                004                  005                     006

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                          $7,586,934           $694,014                $10,511              $738,141
 Designated for Encumbrances                          0                  0                      0                     0
 Designated for Debt Service                          0                  0                      0                     0
  Total Beginning Balance                    $7,586,934           $694,014                $10,511              $738,141

Revenue
 Ad Valorem Taxes                                    $0                 $0                    $0                     $0
 Other Taxes, Licenses and Permits                    0                  0                     0                      0
 Intergovernmental Revenue                            0                  0                     0                      0
 Court Costs and Fines                           61,100            370,000               412,800                273,800
 Fees on Motor Vehicles                               0                  0                     0                      0
 Other Fees                                   2,400,000                  0               280,000                      0
 Jail Board Bills                                     0                  0                     0                      0
 Commissions on Ad Valorem Taxes                      0                  0                     0                      0
 Revenue From Use of Assets                      14,000              1,000                   300                  1,100
 Sales, Refunds and Miscellaneous                     0                  0                     0                      0
 Other Sources and Uses                               0                  0                     0                      0
  Subtotal                                   $2,475,100           $371,000             $693,100                $274,900
 Proceeds from General Debt                          $0                 $0                    $0                     $0
 Notes Receivable                                     0                  0                     0                      0
 Interfund Transfers                                  0                  0               429,578                      0
  Total Revenues                             $2,475,100           $371,000            $1,122,678               $274,900

TOTAL AVAILABLE FUNDS                       $10,062,034         $1,065,014            $1,133,189             $1,013,041

APPROPRIATIONS

 General Government                          $4,627,595           $748,409                    $0                     $0
 Judicial                                             0                  0                     0                399,166
 Public Safety                                        0                  0             1,133,189                      0
 Education and Recreation                             0                  0                     0                      0
 Capital Projects                                     0                  0                     0                      0
 Highways                                             0                  0                     0                      0
 Health and Public Welfare                            0                  0                     0                      0
 Intergovernmental Expenditures                       0                  0                     0                      0
 Capital Expenditures                            25,000                  0                     0                      0
 Contingencies                                        0                  0                     0                      0
 Debt Service                                         0                  0                     0                      0
  Subtotal                                   $4,652,595           $748,409            $1,133,189               $399,166
 Interfund Transfers                            $49,531                 $0                    $0                     $0

TOTAL OPERATING APPROPRIATIONS               $4,702,126           $748,409            $1,133,189               $399,166

Appropriated Fund Balance                    $5,359,908           $316,605                    $0               $613,875

TOTAL APPROPRIATIONS                        $10,062,034         $1,065,014            $1,133,190             $1,013,041




                                                          58
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011

                                                             Records
                                        Fire Code         Management -       Law Library        Dispute Resolution
                                                          District Clerk
                                          007                  009               011                   014

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                          $880,420              $85,322                 $0                   $0
 Designated for Encumbrances                        0                    0                  0                    0
 Designated for Debt Service                        0                    0                  0                    0
  Total Beginning Balance                    $880,420              $85,322                 $0                   $0

Revenue
 Ad Valorem Taxes                                  $0                   $0               $0                     $0
 Other Taxes, Licenses and Permits                  0                    0                0                      0
 Intergovernmental Revenue                          0                    0                0                      0
 Court Costs and Fines                              0               90,000          525,000                536,000
 Fees on Motor Vehicles                             0                    0                0                      0
 Other Fees                                   775,000              126,000                0                      0
 Jail Board Bills                                   0                    0                0                      0
 Commissions on Ad Valorem Taxes                    0                    0                0                      0
 Revenue From Use of Assets                     1,800                  100              200                      0
 Sales, Refunds and Miscellaneous                   0                    0           95,000                      0
 Other Sources and Uses                             0                    0                0                      0
  Subtotal                                   $776,800             $216,100         $620,200               $536,000
 Proceeds from General Debt                        $0                   $0               $0                     $0
 Notes Receivable                                   0                    0                0                      0
 Interfund Transfers                                0                    0          139,217                 38,481
  Total Revenues                             $776,800             $216,100         $759,417               $574,481

TOTAL AVAILABLE FUNDS                       $1,657,220            $301,422         $759,417               $574,481

APPROPRIATIONS

 General Government                                $0                   $0               $0                     $0
 Judicial                                           0              160,000          759,416                574,481
 Public Safety                                705,055                    0                0                      0
 Education and Recreation                           0                    0                0                      0
 Capital Projects                                   0                    0                0                      0
 Highways                                           0                    0                0                      0
 Health and Public Welfare                          0                    0                0                      0
 Intergovernmental Expenditures                     0                    0                0                      0
 Capital Expenditures                          50,000                    0                0                      0
 Contingencies                                      0                    0                0                      0
 Debt Service                                       0                    0                0                      0
  Subtotal                                   $755,055             $160,000         $759,416               $574,481
 Interfund Transfers                               $0                   $0               $0                     $0

TOTAL OPERATING APPROPRIATIONS               $755,055             $160,000         $759,416               $574,481

Appropriated Fund Balance                    $902,165             $141,422                 $1                   $0

TOTAL APPROPRIATIONS                        $1,657,220            $301,422         $759,417               $574,481




                                                         59
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011


                                        Justice of the Peace Domestic Relations
                                                                                  Parking Facilities   Drug Court
                                              Security            Office
                                               015                  016                  026              028

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                               $138,438             $230,003             $991,105         $101,135
 Designated for Encumbrances                             0                    0                    0                0
 Designated for Debt Service                             0                    0                    0                0
  Total Beginning Balance                         $138,438             $230,003             $991,105         $101,135

Revenue
 Ad Valorem Taxes                                         $0                 $0                   $0                 $0
 Other Taxes, Licenses and Permits                         0                  0                    0                  0
 Intergovernmental Revenue                                 0                  0                    0                  0
 Court Costs and Fines                                65,450            385,000                    0             48,000
 Fees on Motor Vehicles                                    0                  0                    0                  0
 Other Fees                                                0                  0                    0                  0
 Jail Board Bills                                          0                  0                    0                  0
 Commissions on Ad Valorem Taxes                           0                  0                    0                  0
 Revenue From Use of Assets                              200                400              562,500                100
 Sales, Refunds and Miscellaneous                          0                  0                    0                  0
 Other Sources and Uses                                    0                  0                    0                  0
  Subtotal                                           $65,650           $385,400             $562,500            $48,100
 Proceeds from General Debt                               $0                 $0                   $0                 $0
 Notes Receivable                                          0                  0                    0                  0
 Interfund Transfers                                       0                  0                    0                  0
  Total Revenues                                     $65,650           $385,400             $562,500            $48,100

TOTAL AVAILABLE FUNDS                             $204,088             $615,403           $1,553,605         $149,235

APPROPRIATIONS

 General Government                                       $0                 $0             $309,079                 $0
 Judicial                                             75,000                  0                    0             35,026
 Public Safety                                             0                  0                    0                  0
 Education and Recreation                                  0                  0                    0                  0
 Capital Projects                                          0                  0                    0                  0
 Highways                                                  0                  0                    0                  0
 Health and Public Welfare                                 0            445,495                    0                  0
 Intergovernmental Expenditures                            0                  0                    0                  0
 Capital Expenditures                                      0                  0                    0                  0
 Contingencies                                             0                  0                    0                  0
 Debt Service                                              0                  0                    0                  0
  Subtotal                                           $75,000           $445,495             $309,079            $35,026
 Interfund Transfers                                      $0                 $0             $453,070                 $0

TOTAL OPERATING APPROPRIATIONS                       $75,000           $445,495             $762,149            $35,026

Appropriated Fund Balance                         $129,088             $169,908             $791,456         $114,209

TOTAL APPROPRIATIONS                              $204,088             $615,403           $1,553,605         $149,235




                                                               60
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011


                                        District Court        Juvenile Case     Community Infrastructure
                                                                                                             Grants-In-Aid
                                         Technology             Manager         & Economic Development
                                             033                  035                     110                    113

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                             $119,093             $113,703                          $0         -$1,994,371
 Designated for Encumbrances                           0                    0                           0                   0
 Designated for Debt Service                           0                    0                           0                   0
  Total Beginning Balance                       $119,093             $113,703                          $0         -$1,994,371

Revenue
 Ad Valorem Taxes                                     $0                   $0                           $0                 $0
 Other Taxes, Licenses and Permits                     0                    0                            0                  0
 Intergovernmental Revenue                             0                    0                    2,000,000         20,317,811
 Court Costs and Fines                           100,000              302,000                            0                  0
 Fees on Motor Vehicles                                0                    0                            0                  0
 Other Fees                                            0                    0                            0                  0
 Jail Board Bills                                      0                    0                            0                  0
 Commissions on Ad Valorem Taxes                       0                    0                            0                  0
 Revenue From Use of Assets                           40                  100                            0              1,000
 Sales, Refunds and Miscellaneous                      0                    0                            0             71,000
 Other Sources and Uses                                0                    0                            0                  0
  Subtotal                                      $100,040             $302,100                   $2,000,000        $20,389,811
 Proceeds from General Debt                           $0                   $0                           $0                 $0
 Notes Receivable                                      0                    0                            0                  0
 Interfund Transfers                                   0                    0                            0            215,036
  Total Revenues                                $100,040             $302,100                   $2,000,000        $20,604,847

TOTAL AVAILABLE FUNDS                           $219,133             $415,803                   $2,000,000        $18,610,476

APPROPRIATIONS

 General Government                             $154,918                   $0                           $0                 $0
 Judicial                                              0                    0                            0                  0
 Public Safety                                         0              283,742                            0                  0
 Education and Recreation                              0                    0                            0                  0
 Capital Projects                                      0                    0                            0                  0
 Highways                                              0                    0                            0                  0
 Health and Public Welfare                             0                    0                            0                  0
 Intergovernmental Expenditures                        0                    0                    1,500,000                  0
 Capital Expenditures                                  0                    0                            0         18,610,476
 Contingencies                                         0                    0                            0                  0
 Debt Service                                          0                    0                            0                  0
  Subtotal                                      $154,918             $283,742                   $1,500,000        $18,610,476
 Interfund Transfers                                  $0                   $0                           $0                 $0

TOTAL OPERATING APPROPRIATIONS                  $154,918             $283,742                   $1,500,000        $18,610,476

Appropriated Fund Balance                          $64,215           $132,061                    $500,000                    $0

TOTAL APPROPRIATIONS                            $219,133             $415,803                   $2,000,000        $18,610,476




                                                             61
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011


                                                                             Court Facilities      Storm Water
                                        HOME Program      CDBG Program
                                                                              Improvement           Mitigation
                                            117                120                 260                 580

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                                 $0                 $0             $462,548          $2,500,488
 Designated for Encumbrances                         0                  0                    0                   0
 Designated for Debt Service                         0                  0                    0                   0
  Total Beginning Balance                           $0                 $0             $462,548          $2,500,488

Revenue
 Ad Valorem Taxes                                    $0                 $0                  $0                  $0
 Other Taxes, Licenses and Permits                    0                  0                   0                   0
 Intergovernmental Revenue                      662,602          1,400,000                   0                   0
 Court Costs and Fines                                0                  0             400,000                   0
 Fees on Motor Vehicles                               0                  0                   0                   0
 Other Fees                                           0                  0                   0           1,890,100
 Jail Board Bills                                     0                  0                   0                   0
 Commissions on Ad Valorem Taxes                      0                  0                   0                   0
 Revenue From Use of Assets                           0                  0                 150               2,000
 Sales, Refunds and Miscellaneous                     0                  0                   0                   0
 Other Sources and Uses                               0                  0                   0                   0
  Subtotal                                     $662,602         $1,400,000            $400,150          $1,892,100
 Proceeds from General Debt                          $0                 $0                  $0                  $0
 Notes Receivable                                     0                  0                   0                   0
 Interfund Transfers                                  0                  0                   0                   0
  Total Revenues                               $662,602         $1,400,000            $400,150          $1,892,100

TOTAL AVAILABLE FUNDS                          $662,602         $1,400,000            $862,698          $4,392,588

APPROPRIATIONS

 General Government                                  $0                 $0                    $0        $1,342,743
 Judicial                                             0                  0                     0                 0
 Public Safety                                        0                  0                     0                 0
 Education and Recreation                             0                  0                     0                 0
 Capital Projects                                     0                  0                     0                 0
 Highways                                             0                  0                     0                 0
 Health and Public Welfare                      662,602          1,400,000                     0                 0
 Intergovernmental Expenditures                       0                  0                     0                 0
 Capital Expenditures                                 0                  0                48,000                 0
 Contingencies                                        0                  0                     0                 0
 Debt Service                                         0                  0                     0                 0
  Subtotal                                     $662,602         $1,400,000               $48,000        $1,342,743
 Interfund Transfers                                 $0                 $0                    $0         $115,939

TOTAL OPERATING APPROPRIATIONS                 $662,602         $1,400,000               $48,000        $1,458,682

Appropriated Fund Balance                           $0                 $0             $814,698          $2,933,906

TOTAL APPROPRIATIONS                           $662,602         $1,400,000            $862,698          $4,392,588




                                                          62
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011

                                                                                                      County Road and
                                         November 2003                            County Road and
                                                             Capital Lease                            Bridge Multi-Year
                                        Bond Referendum                               Bridge
                                                                                                           Projects
                                              203                250                    280                  281

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                          -$12,325,651          $4,726,842            $6,156,422          $30,162,158
 Designated for Encumbrances                            0                   0                     0                    0
 Designated for Debt Service                            0                   0                     0                    0
  Total Beginning Balance                    -$12,325,651          $4,726,842            $6,156,422          $30,162,158

Revenue
 Ad Valorem Taxes                                      $0                  $0                 $650                    $0
 Other Taxes, Licenses and Permits                      0                   0               110,000                    0
 Intergovernmental Revenue                              0                   0                90,000                    0
 Court Costs and Fines                                  0                   0                     0                    0
 Fees on Motor Vehicles                                 0                   0            16,068,200                    0
 Other Fees                                             0                   0               250,000                    0
 Jail Board Bills                                       0                   0                     0                    0
 Commissions on Ad Valorem Taxes                        0                   0                     0                    0
 Revenue From Use of Assets                             0                   0                19,000                    0
 Sales, Refunds and Miscellaneous                       0                   0                16,100                    0
 Other Sources and Uses                                 0                   0                     0                    0
  Subtotal                                             $0                  $0           $16,553,950                   $0
 Proceeds from General Debt                   $24,000,000                  $0                    $0          $14,282,236
 Notes Receivable                                       0           1,218,368                     0                    0
 Interfund Transfers                                    0                   0             2,770,000            4,000,000
  Total Revenues                              $24,000,000          $1,218,368           $19,323,950          $18,282,236

TOTAL AVAILABLE FUNDS                         $11,674,349          $5,945,210           $25,480,373          $48,444,394

APPROPRIATIONS

 General Government                                    $0                  $0                    $0                   $0
 Judicial                                               0                   0                     0                    0
 Public Safety                                          0                   0                     0                    0
 Education and Recreation                               0                   0                     0                    0
 Capital Projects                                       0                   0               760,512                    0
 Highways                                       3,218,915                   0            18,306,814           48,414,841
 Health and Public Welfare                              0                   0                     0                    0
 Intergovernmental Expenditures                         0                   0                     0                    0
 Capital Expenditures                           6,206,265           5,945,210             2,020,000                    0
 Contingencies                                          0                   0                     0               29,553
 Debt Service                                           0                   0                     0                    0
  Subtotal                                     $9,425,180          $5,945,210           $21,087,326          $48,444,394
 Interfund Transfers                                   $0                  $0            $4,000,000                   $0

TOTAL OPERATING APPROPRIATIONS                 $9,425,180          $5,945,210           $25,087,326          $48,444,394

Appropriated Fund Balance                      $2,249,169                    $0           $393,047                   $0

TOTAL APPROPRIATIONS                          $11,674,349          $5,945,210           $25,480,373          $48,444,394




                                                            63
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011


                                         TXDOT & ATD                              Flood Control Multi- County Buildings
                                                               Flood Control
                                        Multi-Year Projects                          Year Projects    Multi-Year Projects
                                               282                 308                   309                 310

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                             -$7,852,814         $43,657,835          $212,185,491         $97,234,211
 Designated for Encumbrances                              0                   0                     0                   0
 Designated for Debt Service                              0                   0                     0                   0
  Total Beginning Balance                       -$7,852,814         $43,657,835          $212,185,491         $97,234,211

Revenue
 Ad Valorem Taxes                                        $0          $6,630,900                    $0                  $0
 Other Taxes, Licenses and Permits                        0                   0                     0                   0
 Intergovernmental Revenue                        8,000,000              20,000                     0                   0
 Court Costs and Fines                                    0                   0                     0                   0
 Fees on Motor Vehicles                                   0                   0                     0                   0
 Other Fees                                               0                   0                     0                   0
 Jail Board Bills                                         0                   0                     0                   0
 Commissions on Ad Valorem Taxes                          0                   0                     0                   0
 Revenue From Use of Assets                          81,000              90,000                35,000               8,000
 Sales, Refunds and Miscellaneous                         0                   0                     0                   0
 Other Sources and Uses                           4,240,265                   0                     0                   0
  Subtotal                                      $12,321,265          $6,740,900               $35,000              $8,000
 Proceeds from General Debt                              $0                  $0           $59,587,380         $21,706,463
 Notes Receivable                                         0                   0                     0                   0
 Interfund Transfers                                      0                   0                     0                   0
  Total Revenues                                $12,321,265          $6,740,900           $59,622,380         $21,714,463

TOTAL AVAILABLE FUNDS                            $4,468,451         $50,398,735          $271,807,871        $118,948,674

APPROPRIATIONS

 General Government                                      $0           $994,477                     $0                  $0
 Judicial                                                 0                   0                     0                   0
 Public Safety                                            0                   0                     0                   0
 Education and Recreation                                 0                   0                     0                   0
 Capital Projects                                         0                   0                     0                   0
 Highways                                         4,468,451           1,099,452                     0                   0
 Health and Public Welfare                                0                   0                     0                   0
 Intergovernmental Expenditures                           0                   0                     0                   0
 Capital Expenditures                                     0                   0           265,977,839         118,948,674
 Contingencies                                            0                   0                     0                   0
 Debt Service                                             0                   0                     0                   0
  Subtotal                                       $4,468,451          $2,093,929          $265,977,839        $118,948,674
 Interfund Transfers                                     $0                  $0                    $0                  $0

TOTAL OPERATING APPROPRIATIONS                   $4,468,451          $2,093,929          $265,977,839        $118,948,674

Appropriated Fund Balance                                $0         $48,304,806            $5,830,033                  $0

TOTAL APPROPRIATIONS                             $4,468,451         $50,398,735          $271,807,871        $118,948,674




                                                              64
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011

                                          Economic                                                    Other Post
                                                            Detention Facilities
                                         Development                               Debt Service      Employment
                                                             Capital Projects
                                        Improvements                                                   Benefits
                                             339                    360                400               050

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                          $7,709,273                $191,369        $71,462,048        $4,737,321
 Designated for Encumbrances                          0                       0                  0                 0
 Designated for Debt Service                          0                       0                  0                 0
  Total Beginning Balance                    $7,709,273                $191,369        $71,462,048        $4,737,321

Revenue
 Ad Valorem Taxes                                      $0                     $0       $65,374,900                $0
 Other Taxes, Licenses and Permits                      0                      0                 0                 0
 Intergovernmental Revenue                              0                      0         2,850,797                 0
 Court Costs and Fines                                  0                      0                 0                 0
 Fees on Motor Vehicles                                 0                      0                 0                 0
 Other Fees                                             0                      0                 0         5,849,856
 Jail Board Bills                                       0                      0                 0                 0
 Commissions on Ad Valorem Taxes                        0                      0                 0                 0
 Revenue From Use of Assets                             0                      0         1,300,000            15,000
 Sales, Refunds and Miscellaneous                       0                      0                 0                 0
 Other Sources and Uses                                 0                      0                 0                 0
  Subtotal                                             $0                     $0       $69,525,697        $5,864,856
 Proceeds from General Debt                            $0                     $0                $0                $0
 Notes Receivable                                       0                      0                 0                 0
 Interfund Transfers                                    0                      0         6,390,395           633,483
  Total Revenues                                       $0                     $0       $75,916,092        $6,498,339

TOTAL AVAILABLE FUNDS                        $7,709,273                $191,369       $147,378,140       $11,235,660

APPROPRIATIONS

 General Government                                  $0                      $0                 $0        $5,896,438
 Judicial                                             0                       0                  0                 0
 Public Safety                                        0                       0                  0                 0
 Education and Recreation                             0                       0                  0                 0
 Capital Projects                                     0                       0                  0                 0
 Highways                                     2,510,926                       0                  0                 0
 Health and Public Welfare                            0                       0                  0                 0
 Intergovernmental Expenditures                       0                       0                  0                 0
 Capital Expenditures                                 0                 191,369                  0                 0
 Contingencies                                        0                       0                  0                 0
 Debt Service                                         0                       0         75,522,700                 0
  Subtotal                                   $2,510,926                $191,369        $75,522,700        $5,896,438
 Interfund Transfers                                 $0                      $0                 $0                $0

TOTAL OPERATING APPROPRIATIONS               $2,510,926                $191,369        $75,522,700        $5,896,438

Appropriated Fund Balance                    $5,198,347                       $0       $71,855,440        $5,339,222

TOTAL APPROPRIATIONS                         $7,709,273                $191,369       $147,378,140       $11,235,660




                                                            65
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011

                                                             Self Insured -
                                         Self Insured -                                               Technology
                                                               Workers          Fleet Maintenance
                                        Health and Life                                              Improvement
                                                             Compensation
                                             500                   505                550                565

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                             -$563,151          $2,925,332            $827,493          $467,115
 Designated for Encumbrances                            0                   0                   0                 0
 Designated for Debt Service                            0                   0                   0                 0
  Total Beginning Balance                       -$563,151          $2,925,332            $827,493          $467,115

Revenue
 Ad Valorem Taxes                                      $0                  $0                  $0                $0
 Other Taxes, Licenses and Permits                      0                   0                   0                 0
 Intergovernmental Revenue                              0                   0                   0                 0
 Court Costs and Fines                                  0                   0                   0                 0
 Fees on Motor Vehicles                                 0                   0                   0                 0
 Other Fees                                    30,147,184           1,615,274                   0                 0
 Jail Board Bills                                       0                   0                   0                 0
 Commissions on Ad Valorem Taxes                        0                   0                   0                 0
 Revenue From Use of Assets                             0                   0                   0                 0
 Sales, Refunds and Miscellaneous                       0                   0             768,720           491,788
 Other Sources and Uses                           246,940               1,000                   0                 0
  Subtotal                                    $30,394,124          $1,616,274            $768,720          $491,788
 Proceeds from General Debt                            $0                  $0                  $0                $0
 Notes Receivable                                       0                   0                   0                 0
 Interfund Transfers                            1,780,933                   0                   0                 0
  Total Revenues                              $32,175,057          $1,616,274            $768,720          $491,788

TOTAL AVAILABLE FUNDS                         $31,611,906          $4,541,606           $1,596,213         $958,903

APPROPRIATIONS

 General Government                           $33,447,913          $2,072,116            $749,438          $530,730
 Judicial                                               0                   0                   0            64,690
 Public Safety                                          0                   0                   0           253,928
 Education and Recreation                               0                   0                   0                 0
 Capital Projects                                       0                   0                   0                 0
 Highways                                               0                   0                   0            29,000
 Health and Public Welfare                              0                   0                   0               900
 Intergovernmental Expenditures                         0                   0                   0                 0
 Capital Expenditures                                   0                   0                   0                 0
 Contingencies                                          0                   0                   0                 0
 Debt Service                                           0                   0                   0                 0
  Subtotal                                    $33,447,913          $2,072,116            $749,438          $879,248
 Interfund Transfers                                   $0           $633,483                   $0                $0

TOTAL OPERATING APPROPRIATIONS                $33,447,913          $2,705,599            $749,438          $879,248

Appropriated Fund Balance                     -$1,836,007          $1,836,007            $846,775              $79,655

TOTAL APPROPRIATIONS                          $31,611,906          $4,541,606           $1,596,213         $958,903




                                                            66
Bexar County, Texas
All Funds Summary
Fiscal Year Ending September 30, 2011


                                            Records       Community Venue
                                        Management Center    Projects
                                              575                 911

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                              $803,197          $79,777,576
 Designated for Encumbrances                            0                    0
 Designated for Debt Service                            0                    0
  Total Beginning Balance                        $803,197          $79,777,576

Revenue
 Ad Valorem Taxes                                      $0                   $0
 Other Taxes, Licenses and Permits                      0                    0
 Intergovernmental Revenue                              0                    0
 Court Costs and Fines                                  0                    0
 Fees on Motor Vehicles                                 0                    0
 Other Fees                                       440,059           75,230,000
 Jail Board Bills                                       0                    0
 Commissions on Ad Valorem Taxes                        0                    0
 Revenue From Use of Assets                             0               20,000
 Sales, Refunds and Miscellaneous                       0                    0
 Other Sources and Uses                                 0                    0
  Subtotal                                       $440,059          $75,250,000
 Proceeds from General Debt                            $0                   $0
 Notes Receivable                                       0                    0
 Interfund Transfers                                    0                    0
  Total Revenues                                 $440,059          $75,250,000

TOTAL AVAILABLE FUNDS                           $1,243,256        $155,027,576

APPROPRIATIONS

 General Government                              $275,059           $1,220,892
 Judicial                                                0                   0
 Public Safety                                           0                   0
 Education and Recreation                                0                   0
 Capital Projects                                        0                   0
 Highways                                                0                   0
 Health and Public Welfare                               0                   0
 Intergovernmental Expenditures                          0          83,360,000
 Capital Expenditures                              965,500                   0
 Contingencies                                           0                   0
 Debt Service                                            0          14,524,882
  Subtotal                                      $1,240,559         $99,105,774
 Interfund Transfers                                    $0                  $0

TOTAL OPERATING APPROPRIATIONS                  $1,240,559         $99,105,774

Appropriated Fund Balance                           $2,697         $55,921,802

TOTAL APPROPRIATIONS                            $1,243,256        $155,027,576




                                                             67
Bexar County, Texas
Consolidated Fund Balance Summary
Fiscal Year Ending September 30, 2011

                                                                     All Funds
                                            FY 2008-09              FY 2009-10              FY 2010-11
                                              Actual                 Estimate                Budget

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                     $        462,580,817    $        726,228,647    $        606,788,621
 Designated for Encumbrances            $            293,952    $                -      $                -
 Designated for Debt Service            $                -      $                -      $                -
  Total Beginning Balance               $        462,874,769    $        726,228,647    $        606,788,621

Revenue
 Ad Valorem Taxes                       $        308,919,093    $        312,594,343    $        309,596,551
 Other Taxes, Licenses and Permits      $         23,105,524    $         12,910,468    $         13,691,300
 Intergovernmental Revenue              $         28,048,933    $         42,134,879    $         42,564,610
 Court Costs and Fines                  $         26,358,260    $         26,522,645    $         27,097,224
 Fees on Motor Vehicles                 $         24,228,958    $         22,822,796    $         21,631,900
 Other Fees                             $         73,378,727    $         70,928,656    $        129,469,013
 Jail Board Bills                       $            780,698    $            710,896    $            681,000
 Commissions on Ad Valorem Taxes        $          2,851,518    $          3,797,205    $          4,149,000
 Revenue From Use of Assets             $         20,018,485    $         16,818,095    $         16,043,410
 Sales, Refunds and Miscellaneous       $         15,976,456    $         10,179,482    $          8,328,408
 Other Sources and Uses                 $          4,772,371    $            246,940    $          4,488,205
  Subtotal                              $        528,439,023    $        519,666,404    $        577,740,621
 Proceeds from General Debt             $        330,519,116    $        102,949,000    $        119,576,079
 Notes Receivable                       $         31,125,000    $                -      $          1,218,368
 Interfund Transfers                    $          7,909,396    $         32,005,388    $         16,400,193
  Total Revenues                        $        897,992,535    $        654,620,792    $        714,935,261

TOTAL AVAILABLE FUNDS                   $       1,360,867,304   $       1,380,849,439   $       1,321,723,882

APPROPRIATIONS

 General Government                     $        105,679,302    $        110,132,625    $         115,766,391
 Judicial                               $         80,303,547    $         78,734,164    $          77,316,583
 Public Safety                          $        166,770,155    $        160,203,508    $         156,386,591
 Education and Recreation               $          3,193,903    $          3,107,305    $           3,200,568
 Capital Projects                       $            115,058    $            315,658    $             760,512
 Highways                               $         51,426,860    $         95,373,856    $          84,065,579
 Health and Public Welfare              $         29,699,976    $          7,664,800    $           7,919,445
 Intergovernmental Expenditures         $         17,267,219    $         35,435,483    $          90,613,034
 Capital Expenditures                   $         85,425,541    $        172,559,602    $         418,988,333
 Contingencies                          $                -      $                -      $           9,802,986
 Debt Service                           $         82,154,042    $         75,753,785    $          90,047,582
  Subtotal                              $        622,035,603    $        739,280,786    $       1,054,867,603
 Interfund Transfers                    $         12,603,054    $         34,780,032    $          10,410,230

TOTAL OPERATING APPROPRIATIONS          $        634,638,657    $        774,060,818    $       1,065,277,833

Appropriated Fund Balance               $        726,228,647    $        606,788,621    $        256,446,049

TOTAL APPROPRIATIONS                    $       1,360,867,304   $       1,380,849,439   $       1,321,723,882




                                                 68
Bexar County, Texas
Consolidated Fund Balance Summary
Fiscal Year Ending September 30, 2011

                                                                   General Fund
                                            FY 2008-09              FY 2009-10             FY 2010-11
                                              Actual                 Estimate               Budget

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                     $         51,490,178   $          48,635,191   $         51,849,068
 Designated for Encumbrances            $            277,228   $                   -   $                  -
 Designated for Debt Service            $                  -   $                   -   $                  -
  Total Beginning Balance               $         51,767,406   $          48,635,191   $         51,849,068

Revenue
 Ad Valorem Taxes                       $        237,371,527   $         239,673,102   $        237,590,101
 Other Taxes, Licenses and Permits      $         12,282,471   $          12,787,272   $         13,581,300
 Intergovernmental Revenue              $          7,327,047   $           7,585,128   $          7,223,400
 Court Costs and Fines                  $         23,349,665   $          22,782,128   $         23,528,074
 Fees on Motor Vehicles                 $          5,317,888   $           5,526,141   $          5,563,700
 Other Fees                             $         11,092,237   $          10,648,517   $         10,465,540
 Jail Board Bills                       $            780,698   $             710,896   $            681,000
 Commissions on Ad Valorem Taxes        $          2,851,518   $           3,797,205   $          4,149,000
 Revenue From Use of Assets             $         13,644,288   $          14,159,915   $         13,890,420
 Sales, Refunds and Miscellaneous       $          5,237,070   $           8,691,691   $          6,885,800
 Other Sources and Uses                 $                  -   $                   -   $                  -
  Subtotal                              $        319,254,409   $         326,361,995   $        323,558,335
 Proceeds from General Debt             $                  -   $                   -   $                  -
 Notes Receivable                       $                  -   $                   -   $                  -
 Interfund Transfers                    $             17,599   $              44,145   $              3,070
  Total Revenues                        $        319,272,008   $         326,406,140   $        323,561,405

TOTAL AVAILABLE FUNDS                   $        371,039,414   $         375,041,331   $        375,410,473

APPROPRIATIONS

 General Government                     $         61,520,837   $          63,536,029   $         63,396,584
 Judicial                               $         76,374,184   $          76,779,588   $         75,248,804
 Public Safety                          $        159,549,995   $         157,948,058   $        154,010,677
 Education and Recreation               $          3,177,081   $           3,103,485   $          3,200,568
 Capital Projects                       $                  -   $                   -   $                  -
 Highways                               $          5,543,557   $           5,731,299   $          6,017,180
 Health and Public Welfare              $          5,553,331   $           5,506,162   $          5,410,448
 Intergovernmental Expenditures         $          5,256,409   $           5,626,634   $          5,753,034
 Capital Expenditures                   $                  -   $                   -   $                  -
 Contingencies                          $                  -   $                   -   $          9,773,433
 Debt Service                           $                  -   $                   -   $                  -
  Subtotal                              $        316,975,394   $         318,231,255   $        322,810,728
 Interfund Transfers                    $          5,428,829   $           4,961,007   $          5,158,207

TOTAL OPERATING APPROPRIATIONS          $        322,404,223   $         323,192,262   $        327,968,935

Appropriated Fund Balance               $         48,635,191   $          51,849,068   $         47,441,538

TOTAL APPROPRIATIONS                    $        371,039,414   $         375,041,331   $        375,410,473




                                                 69
Bexar County, Texas
Consolidated Fund Balance Summary
Fiscal Year Ending September 30, 2011

                                                                   Special Revenue Funds
                                            FY 2008-09                  FY 2009-10              FY 2010-11
                                              Actual                      Estimate               Budget

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                     $         14,319,603   $               14,306,216   $         12,657,484
 Designated for Encumbrances            $              4,016   $                        -   $                  -
 Designated for Debt Service            $                  -   $                        -   $                  -
  Total Beginning Balance               $         14,323,619   $               14,306,216   $         12,657,484

Revenue
 Ad Valorem Taxes                       $                  -   $                        -   $                  -
 Other Taxes, Licenses and Permits      $                  -   $                        -   $                  -
 Intergovernmental Revenue              $         16,873,403   $               21,430,500   $         24,380,413
 Court Costs and Fines                  $          3,008,595   $                3,740,517   $          3,569,150
 Fees on Motor Vehicles                 $                  -   $                        -   $                  -
 Other Fees                             $          5,136,589   $                5,952,490   $          5,471,100
 Jail Board Bills                       $                  -   $                        -   $                  -
 Commissions on Ad Valorem Taxes        $                  -   $                        -   $                  -
 Revenue From Use of Assets             $            720,735   $                  584,041   $            584,990
 Sales, Refunds and Miscellaneous       $          1,859,180   $                  118,650   $            166,000
 Other Sources and Uses                 $                  -   $                        -   $                  -
  Subtotal                              $         27,598,502   $               31,826,197   $         34,171,653
 Proceeds from General Debt             $                  -   $                        -   $                  -
 Notes Receivable                       $                  -   $                        -   $                  -
 Interfund Transfers                    $          1,373,288   $                  825,450   $            822,312
  Total Revenues                        $         28,971,790   $               32,651,647   $         34,993,965

TOTAL AVAILABLE FUNDS                   $         43,295,409   $               46,957,863   $         47,651,449

APPROPRIATIONS

 General Government                     $          3,551,449   $                5,286,134   $          7,182,744
 Judicial                               $          3,581,112   $                1,910,508   $          2,003,089
 Public Safety                          $          4,046,254   $                2,048,268   $          2,121,986
 Education and Recreation               $              7,952   $                        -   $                  -
 Capital Projects                       $                  -   $                        -   $                  -
 Highways                               $             66,604   $                        -   $                  -
 Health and Public Welfare              $         16,841,698   $                2,158,609   $          2,508,097
 Intergovernmental Expenditures         $                  -   $                        -   $          1,500,000
 Capital Expenditures                   $            719,900   $               22,561,378   $         18,733,476
 Contingencies                          $                  -   $                        -   $                  -
 Debt Service                           $                  -   $                        -   $                  -
  Subtotal                              $         28,814,968   $               33,964,898   $         34,049,392
 Interfund Transfers                    $            174,225   $                  335,481   $            618,540

TOTAL OPERATING APPROPRIATIONS          $         28,989,193   $               34,300,379   $         34,667,932

Appropriated Fund Balance               $         14,306,216   $               12,657,484   $         12,983,517

TOTAL APPROPRIATIONS                    $         43,295,409   $               46,957,863   $         47,651,449




                                                 70
Bexar County, Texas
Consolidated Fund Balance Summary
Fiscal Year Ending September 30, 2011

                                                                   Capital Projects Funds
                                            FY 2008-09                  FY 2009-10               FY 2010-11
                                              Actual                      Estimate                Budget

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                     $        230,706,098   $              490,233,698    $        381,845,136
 Designated for Encumbrances            $                  -   $                        -    $                  -
 Designated for Debt Service            $                  -   $                        -    $                  -
  Total Beginning Balance               $        230,706,098   $              490,233,698    $        381,845,136

Revenue
 Ad Valorem Taxes                       $         20,077,984   $                 8,392,240   $          6,631,550
 Other Taxes, Licenses and Permits      $         10,823,053   $                   123,196   $            110,000
 Intergovernmental Revenue              $          3,848,483   $                11,279,542   $          8,110,000
 Court Costs and Fines                  $                  -   $                         -   $                  -
 Fees on Motor Vehicles                 $         18,911,070   $                17,296,655   $         16,068,200
 Other Fees                             $            324,069   $                   256,989   $            250,000
 Jail Board Bills                       $                  -   $                         -   $                  -
 Commissions on Ad Valorem Taxes        $                  -   $                         -   $                  -
 Revenue From Use of Assets             $          1,604,699   $                   494,554   $            233,000
 Sales, Refunds and Miscellaneous       $          6,891,311   $                    66,330   $             16,100
 Other Sources and Uses                 $          4,499,999   $                         -   $          4,240,265
  Subtotal                              $         66,980,668   $                37,909,506   $         35,659,115
 Proceeds from General Debt             $        307,222,512   $               102,949,000   $        119,576,079
 Notes Receivable                       $         31,125,000   $                         -   $          1,218,368
 Interfund Transfers                    $          1,981,736   $                18,550,899   $          6,770,000
  Total Revenues                        $        407,309,916   $               159,409,405   $        163,223,562

TOTAL AVAILABLE FUNDS                   $        638,016,014   $              649,643,103    $        545,068,699

APPROPRIATIONS

 General Government                     $          2,743,794   $                1,039,277    $            994,477
 Judicial                               $             72,730   $                        -    $                  -
 Public Safety                          $          2,925,803   $                        -    $                  -
 Education and Recreation               $              6,822   $                        -    $                  -
 Capital Projects                       $            115,058   $                  315,658    $            760,512
 Highways                               $         45,623,983   $               89,630,046    $         78,019,399
 Health and Public Welfare              $          7,288,831   $                        -    $                  -
 Intergovernmental Expenditures         $                  -   $                        -    $                  -
 Capital Expenditures                   $         84,505,295   $              149,855,988    $        399,289,357
 Contingencies                          $                  -   $                        -    $             29,553
 Debt Service                           $                  -   $                        -    $                  -
  Subtotal                              $        143,282,316   $              240,840,969    $        479,093,298
 Interfund Transfers                    $          4,500,000   $               26,956,998    $          4,000,000

TOTAL OPERATING APPROPRIATIONS          $        147,782,316   $              267,797,967    $        483,093,298

Appropriated Fund Balance               $        490,233,698   $              381,845,136    $         61,975,401

TOTAL APPROPRIATIONS                    $        638,016,014   $              649,643,103    $        545,068,699




                                                 71
Bexar County, Texas
Consolidated Fund Balance Summary
Fiscal Year Ending September 30, 2011

                                                                    Debt Service Funds
                                            FY 2008-09             FY 2009-10              FY 2010-11
                                              Actual                Estimate                Budget

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                     $         47,481,395   $          57,126,856   $         71,462,048
 Designated for Encumbrances            $                  -   $                   -   $                  -
 Designated for Debt Service            $                  -   $                   -   $                  -
  Total Beginning Balance               $         47,481,395   $          57,126,856   $         71,462,048

Revenue
 Ad Valorem Taxes                       $         51,469,582   $          64,529,001   $         65,374,900
 Other Taxes, Licenses and Permits      $                  -   $                   -   $                  -
 Intergovernmental Revenue              $                  -   $           1,839,709   $          2,850,797
 Court Costs and Fines                  $                  -   $                   -   $                  -
 Fees on Motor Vehicles                 $                  -   $                   -   $                  -
 Other Fees                             $                  -   $                   -   $                  -
 Jail Board Bills                       $                  -   $                   -   $                  -
 Commissions on Ad Valorem Taxes        $                  -   $                   -   $                  -
 Revenue From Use of Assets             $          3,642,362   $           1,536,135   $          1,300,000
 Sales, Refunds and Miscellaneous       $                  -   $                   -   $                  -
 Other Sources and Uses                 $                  -   $                   -   $                  -
  Subtotal                              $         55,111,944   $          67,904,845   $         69,525,697
 Proceeds from General Debt             $         23,296,604   $                   -   $                  -
 Notes Receivable                       $                  -   $                   -   $                  -
 Interfund Transfers                    $          2,036,773   $          10,084,894   $          6,390,395
  Total Revenues                        $         80,445,321   $          77,989,739   $         75,916,092

TOTAL AVAILABLE FUNDS                   $        127,926,716   $         135,116,595   $        147,378,140

APPROPRIATIONS

 General Government                     $                  -   $                   -   $                  -
 Judicial                               $                  -   $                   -   $                  -
 Public Safety                          $                  -   $                   -   $                  -
 Education and Recreation               $                  -   $                   -   $                  -
 Capital Projects                       $                  -   $                   -   $                  -
 Highways                               $                  -   $                   -   $                  -
 Health and Public Welfare              $                  -   $                   -   $                  -
 Intergovernmental Expenditures         $                  -   $                   -   $                  -
 Capital Expenditures                   $                  -   $                   -   $                  -
 Contingencies                          $                  -   $                   -   $                  -
 Debt Service                           $         70,799,860   $          63,654,547   $         75,522,700
  Subtotal                              $         70,799,860   $          63,654,547   $         75,522,700
 Interfund Transfers                    $                  -   $                   -   $                  -

TOTAL OPERATING APPROPRIATIONS          $         70,799,860   $          63,654,547   $         75,522,700

Appropriated Fund Balance               $         57,126,856   $          71,462,048   $         71,855,440

TOTAL APPROPRIATIONS                    $        127,926,716   $         135,116,595   $        147,378,140




                                                 72
Bexar County, Texas
Consolidated Fund Balance Summary
Fiscal Year Ending September 30, 2011

                                                                   Internal Service Funds
                                            FY 2008-09                  FY 2009-10               FY 2010-11
                                              Actual                      Estimate                Budget

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                     $          7,492,704   $                 8,962,665   $          9,197,307
 Designated for Encumbrances            $             12,708   $                         -   $                  -
 Designated for Debt Service            $                  -   $                         -   $                  -
  Total Beginning Balance               $          7,505,412   $                 8,962,665   $          9,197,307

Revenue
 Ad Valorem Taxes                       $                  -   $                         -   $                  -
 Other Taxes, Licenses and Permits      $                  -   $                         -   $                  -
 Intergovernmental Revenue              $                  -   $                         -   $                  -
 Court Costs and Fines                  $                  -   $                         -   $                  -
 Fees on Motor Vehicles                 $                  -   $                         -   $                  -
 Other Fees                             $         37,229,436   $                38,595,844   $         38,052,373
 Jail Board Bills                       $                  -   $                         -   $                  -
 Commissions on Ad Valorem Taxes        $                  -   $                         -   $                  -
 Revenue From Use of Assets             $             78,092   $                    18,241   $             15,000
 Sales, Refunds and Miscellaneous       $          1,988,895   $                 1,302,811   $          1,260,508
 Other Sources and Uses                 $            272,372   $                   246,940   $            247,940
  Subtotal                              $         39,568,795   $                40,163,836   $         39,575,821
 Proceeds from General Debt             $                  -   $                         -   $                  -
 Notes Receivable                       $                  -   $                         -   $                  -
 Interfund Transfers                    $          2,500,000   $                 2,500,000   $          2,414,416
  Total Revenues                        $         42,068,795   $                42,663,836   $         41,990,237

TOTAL AVAILABLE FUNDS                   $         49,574,207   $                51,626,501   $         51,187,544

APPROPRIATIONS

 General Government                     $         37,176,692   $                39,492,801   $         42,971,694
 Judicial                               $            275,521   $                    44,068   $             64,690
 Public Safety                          $            248,103   $                   207,182   $            253,928
 Education and Recreation               $              2,048   $                     3,820   $                  -
 Capital Projects                       $                  -   $                         -   $                  -
 Highways                               $            192,716   $                    12,512   $             29,000
 Health and Public Welfare              $             16,116   $                        29   $                900
 Intergovernmental Expenditures         $                  -   $                         -   $                  -
 Capital Expenditures                   $            200,346   $                   142,236   $            965,500
 Contingencies                          $                  -   $                         -   $                  -
 Debt Service                           $                  -   $                         -   $                  -
  Subtotal                              $         38,111,542   $                39,902,648   $         44,285,712
 Interfund Transfers                    $          2,500,000   $                 2,526,546   $            633,483

TOTAL OPERATING APPROPRIATIONS          $         40,611,542   $                42,429,194   $         44,919,195

Appropriated Fund Balance               $          8,962,665   $                 9,197,307   $          6,268,349

TOTAL APPROPRIATIONS                    $         49,574,207   $                51,626,501   $         51,187,544




                                                 73
Bexar County, Texas
Consolidated Fund Balance Summary
Fiscal Year Ending September 30, 2011

                                                         Community Venue Project Fund 911
                                            FY 2008-09             FY 2009-10               FY 2010-11
                                              Actual                Estimate                 Budget

AVAILABLE FUNDS

Beginning Balance, October 1, 2010
 Undesignated Funds                     $        111,090,839   $         106,964,021   $          79,777,576
 Designated for Encumbrances            $                  -   $                   -   $                   -
 Designated for Debt Service            $                  -   $                   -   $                   -
  Total Beginning Balance               $        111,090,839   $         106,964,021   $          79,777,576

Revenue
 Ad Valorem Taxes                       $                  -   $                   -   $                   -
 Other Taxes, Licenses and Permits      $                  -   $                   -   $                   -
 Intergovernmental Revenue              $                  -   $                   -   $                   -
 Court Costs and Fines                  $                  -   $                   -   $                   -
 Fees on Motor Vehicles                 $                  -   $                   -   $                   -
 Other Fees                             $         19,596,396   $          15,474,816   $          75,230,000
 Jail Board Bills                       $                  -   $                   -   $                   -
 Commissions on Ad Valorem Taxes        $                  -   $                   -   $                   -
 Revenue From Use of Assets             $            328,309   $              25,209   $              20,000
 Sales, Refunds and Miscellaneous       $                  -   $                   -   $                   -
 Other Sources and Uses                 $                  -   $                   -   $                   -
  Subtotal                              $         19,924,705   $          15,500,025   $          75,250,000
 Proceeds from General Debt             $                  -   $                   -   $                   -
 Notes Receivable                       $                  -   $                   -   $                   -
 Interfund Transfers                    $                  -   $                   -   $                   -
  Total Revenues                        $         19,924,705   $          15,500,025   $          75,250,000

TOTAL AVAILABLE FUNDS                   $        131,015,544   $         122,464,046   $         155,027,576

APPROPRIATIONS

 General Government                     $            686,531   $             778,383   $           1,220,892
 Judicial                               $                  -   $                   -   $                   -
 Public Safety                          $                  -   $                   -   $                   -
 Education and Recreation               $                  -   $                   -   $                   -
 Capital Projects                       $                  -   $                   -   $                   -
 Highways                               $                  -   $                   -   $                   -
 Health and Public Welfare              $                  -   $                   -   $                   -
 Intergovernmental Expenditures         $         12,010,810   $          29,808,849   $          83,360,000
 Capital Expenditures                   $                  -   $                   -   $                   -
 Contingencies                          $                  -   $                   -   $                   -
 Debt Service                           $         11,354,182   $          12,099,238   $          14,524,882
  Subtotal                              $         24,051,523   $          42,686,470   $          99,105,774
 Interfund Transfers                    $                  -   $                   -   $                   -

TOTAL OPERATING APPROPRIATIONS          $         24,051,523   $          42,686,470   $          99,105,774

Appropriated Fund Balance               $        106,964,021   $          79,777,576   $          55,921,802

TOTAL APPROPRIATIONS                    $        131,015,544   $         122,464,046   $         155,027,576




                                                 74
REVENUE




   75
                                                                                                  REVENUES
Revenues are prepared and certified by the County Auditor in accordance with Texas State Statute.
However, the Bexar County Budget Office annually prepares an independent Long Range Financial
Forecast. The Budget Office develops its forecast based on historical trends, one-time known occurrences
and revenue enhancements. The total Bexar County Adopted Budget for FY 2010-11 includes current
revenue projections of $711,252,271. The total revenue budget represents an increase of $83,558,569 or
approximately13 percent more than FY 2009-10 estimated revenue. The increase is primarily due to the
Flood Control Capital Fund, Capital Projects Fund, and the Proceeds from Debt Fund from the sole
source bonds.

                                                                              AD VALOREM TAXES
Ad valorem tax revenue is determined by two components: total appraised property value and tax rate.

                                                Bexar County Net Taxable Property Values




                                                                                                                                                                                                                    98.534
                                                                                                                                                                                                                             97.339
                                                                                                                                                                                                  87.567

                                                                                                                                                                                                           95.165
                                                                                                                                                                                       75.05911
                                                                                                                                                                            65.43718
                     110




                                                                                                                                                                 60.27312
                                                                                                                                                      57.04702
                     100
                                                                                                                                           52.73489
                                                                                                                                 49.7919
  Billions Dollars




                      90
                                                                                                                       45.7058
                                                                                                             41.6619
                                                                                                  39.4652




                      80
                                                                                        37.9778
                                                                              36.4218
                                                                    34.4447
                                      29.7817
                                                30.0249




                      70
                                                          30.1651
                            31.8863
                             30.57




                      60
                      50
                      40
                      30
                      20
                      10
                       0

                           90- 91- 92- 93- 94- 95- 96- 97- 98- 99- 00- 01- 02- 03- 04- 05- 06- 07- 08- 09- 10-
                           91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11
                                                                                                            Fiscal Year

The Bexar Appraisal District (District) establishes appraised property values within the County in
accordance with State law. Fiscal Year 1993-94 marked a turn around in property values; it was the first
time in seven years that existing property values showed an increase. The most significant increases were
Fiscal Year 2006-07 (14.7 percent) and Fiscal Year 2007-08 (16.7 percent). Fiscal Year 2008-09 net
taxable property values increase 8.7 percent from Fiscal Year 2007-08. Fiscal Year 2010-11 discontinues
this increasing trend. Property taxes are projected to decrease approximately 1 percent over FY 2009-10
to a decrease in existing appraised values.




                                                                                                                  76
                                                      Historical Tax Rates for Bexar County


                         50
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                                                                                                                                                                                                                           -11
                                                                                                                                                                                                 9


                                                                                                                                                                                                                0
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                                         7


                                                        8


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                                                                                                                                                                                                                          0 10
                                                                                                                                                                                                       2 00
                                               1 99


                                                             1 99


                                                                         1 99


                                                                                       2 00


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                                                                                                             2 00


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          1 99




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                                                                                                                                                2 00




                                                                                                                                                                                        2 00
                     1 99




                                                                                                                                                                                                                        p2
                                                                                                                                                                                                                    Pr o
                                                       Historical Tax Rates for Bexar County
The FY 2010-11 Adopted Budget is balanced at an ad valorem property tax rate of $0.326866 per $100
valuation – unchanged from FY 2009-10. This rate represents a reduction of $.061984 or 15.9% since
1994 and validates the commitment of Commissioners Court to fair and equitable tax policies. These
reductions in the property tax rate since 1994 save the owner of a $100,000 residence approximately
$62.99 per year. Taxpayers over the age of 65 will receive $17.2 million in tax relief in FY 2010-11. This
is a result of the Over 65 Tax Freeze approved by Bexar County Commissioners in 2005. It is in addition
to the $50,000 exemption already in existence for homeowners over the age of 65.

                                                                   GENERAL FUND REVENUES
The adopted General Fund tax rate is $0.296187. Overall, the General Fund decreased $2.8 million or a
0.87 percent when compared to FY 2009-10 Estimate. Ad Valorem Taxes decreased $2,083,002 or 0.9
percent when compared to FY 2009-10 Estimate. This was the largest decrease in revenues. The second
largest decrease was Sales, Refunds, and Miscellaneous, which decreased $1.8 million or a 21 percent
decrease from FY 2008-09 Budget. The largest increase was Court Cost and Fines revenue increased by
$745,948 million or 3.3 percent primarily due to the increase in Constable Revenue enhancements.

                                                    OTHER REVENUE – GENERAL FUND
Other sources of revenue to the County include other taxes, licenses and permits, intergovernmental, court
costs and fines, fees on motor vehicles, other fees, detention services, commissions from other agencies
for ad valorem tax collection, revenue from use of assets, refunds from other governmental agencies for
services provided by the County, interfund transfers, and other miscellaneous sources. With the
exception of intergovernmental revenue commissions from other agencies for ad valorem tax collection,
and revenue from use of assets, most of these revenues are projected to remain relatively flat or increase
slightly over the previous year’s estimates. The following narratives briefly describe the major revenue
sources in each of these categories and discuss the projected changes in the amount of revenue.

Other Taxes, Licenses and Permits include revenue from the rendition penalty, mixed beverage tax,
bingo taxes, vehicle sales tax from the Farm to Market Later Road Fund (096), vehicle inventory tax
overages, beer and liquor licenses, marriage licenses, bondsmen licenses, and building permits.




                                                                                                             77
The largest revenue source in this category is the mixed beverage tax, which is projected to generate $6.6
million in FY 2010-11. Overall, revenues in this category are projected to total $13,581,300, which is
$794,029 or 4.6 percent more than FY 2009-10 estimates. The increase is in two specific revenue sources,
vehicle sales tax and the mixed beverage tax.

                               Other Taxes, Licenses, and Fees

       $7,000,000

       $6,000,000

       $5,000,000

       $4,000,000

       $3,000,000

       $2,000,000

       $1,000,000

              $0
                     Mixed   Vehicle Sales Bingo Tax      Beer &      Marriage     Building
                    Beverage Tax from 096                 Liqour      License      Permits
                      Tax                                 License

           FY 2010-11 BUDGET              FY 2009-10 ESTIMATE              FY 2008-09 ACTUAL


                          INTERGOVERNMENTAL REVENUE
Intergovernmental Revenue includes payments from various federal, state and local agencies for
services provided by Bexar County. Overall, the projected revenue in this category is $7,223,400, which
is a decrease of $361,728 million or 4.8 percent when compared to the FY 2009-10 estimates.
The largest revenue source in intergovernmental revenue is the City of San Antonio-Crime Lab. This
revenue is collected from the City of San Antonio for services provided by the Bexar County Crime Lab.
Approximately $1.97 million is projected to be collected in FY 2010-11, which is a slight decrease from
FY 2009-10.

In FY 2004-05, the 79th Texas Legislature approved Senate Bill (SB) 1704, which relates to the level of
daily payment for each grand juror or petit juror in a civil or criminal case in a district court, criminal
district court, or county court-at-law or justice court. Subsequently, the FY 2010-11 Intergovernmental
Revenue for the SB1704 Jury Supplement revenue source is anticipated to generate $593,000 which 3.3
percent higher than the FY 2009-10 estimate.
In FY 1996-97, the County entered into an Interlocal agreement with the Fourth Court of Appeals to
allow the County to receive some reimbursement for expenses incurred relative to the Court's operation.
The Fourth Court of Appeals serves a 32 county region and is housed in the Bexar County Justice Center.
In addition, Bexar County pays a supplement to the judges' salaries. In the previous Texas legislative
session, the Fourth Court of Appeals was granted the ability to generate revenue through a fee. A portion
of this revenue will be paid to Bexar County to offset the costs incurred. This revenue source to Bexar




                                                    78
County will total $60,000 in FY 2010-11, which is the same amount as in FY 2009-10.
In FY 2001-02, Bexar County, began receiving revenue from the State’s Task Force on indigent defense.
The amount is budgeted at $729,600 in FY 2010-11, which represents an decrease of $340,601 when
compared to the FY 2009-10 estimate. In the 77th Legislative Session, Texas Legislature passed Senate
Bill 7 (SB 7), which addresses the appointment of legal counsel for the indigent. This revenue is for
partial reimbursement for these expenses. The State Indigent Defense Equalization revenue is additional
funds the County receives from the Texas Task Force. No revenues were certified due to the uncertainty
of receiving the funds. State Capital Appeal Reimbursement is a reimbursement specifically for death
penalty cases. FY 2010-11 decreased significantly due to the uncertainty on the number of death penalty
cases the County receives.

The City of San Antonio UHS Reimbursement revenue is projected at $203,000 for FY 2010-11, which is
a slight decrease from FY 2009-10. This revenue is for the agreement between the County and University
Health System for medical services at the Frank Wing Detention Center. The contract is for $406,976
annually. The City of San Antonio will be responsible for the remainder of the contract. Other
Intergovernmental Revenue items include reimbursement from the state for Title IV-D ($449,000)
programs and Title IV-E ($300) programs. This represents a decrease of $2,322 (Title IV-D) and an
increase of $291 (Title IV-E) when compared to FY 2009-10 estimates.

                                        Intergovernmental
                                             Revenue

      $2,000,000
      $1,800,000
      $1,600,000

      $1,400,000
      $1,200,000
      $1,000,000
        $800,000
        $600,000
        $400,000

        $200,000
             $0
                    City of San     State-County   State Indigent Jury Supplement Title IV-D & Title
                   Antonio-Crime       Courts         Defense                            IV-E
                        Lab

              FY 2010-11 BUDGET               FY 2009-10 ESTIMATE              FY 2008-09 ACTUALS



                                   COURT COSTS AND FINES
Court Costs and Fines are the second largest source of revenue to the County and include revenue
generated through all courts in Bexar County - District, County, Probate and Justice of the Peace.
Overall, this revenue group will increase by $745,946, or 3.3 percent when compared to the FY 2009-10
estimate. Overall, this source of revenue will collect $23.5 million in FY 2010-11. Constables are



                                                   79
estimated to collect $2.9 million, which is a 6.4 percent increase from FY 2009-10 estimates. This
represents an increase in civil papers and writs served by the Constable’s Offices. Additional revenue
enhancements in the amount of $411,384 were certified for Constable Precinct 3 and 4. It is important to
note that this increase in revenue also certified two additional full-time Traffic Deputy Constables for
Precinct 3 and two full-time Traffic Deputy Constables for Precinct 4.

The collection of fines increases $41,504, which is a .44 percent increase when compared to FY 2009-10
estimates. The remaining revenue sources increased slightly when compared to FY 2009-10 estimates.
The Constable Precinct 3 revenue source has the largest decrease within court costs and fines, decreasing
$5,093 from FY 2009-10 estimates. The Dispute Resolution revenue is now recorded in the Dispute
Resolution Fund, where the statute requires, which began FY 2008-09.

                                       Court Costs and Fines

   $10,000,000
     $9,000,000
     $8,000,000
     $7,000,000
     $6,000,000
     $5,000,000
     $4,000,000
     $3,000,000
     $2,000,000
     $1,000,000
             $0
                     Fines           Civil         Bond        Constables   Misdemeanor CAA-Criminal
                                                 Forfeiture


            FY 2010-11 BUDGET                FY 2009-10 ESTIMATE            FY 2008-09 ACTUALS



                                FEES ON MOTOR VEHICLES
Fees on Motor Vehicles revenue category has two main sources of revenue: fees collected on vehicles
licenses issued ($2,900,000) and certificates of title issued ($1,870,000). Bexar County also receives
revenues for transfers of titles, mail registration fees, duplicate license receipts issued, child safety fee,
and District Attorney Subpoena Service. Revenue from this category increased by $37,559 or .68 percent
in comparison to the FY 2009-10 estimates and totals $5,563,700 for FY 2010-11. As the economy
continues to struggle and credit tightens we anticipate that Vehicle Sales will decrease from the rates they
have been in the previous years.
                                              OTHER FEES

Other Fees includes major revenue sources such as recordings ($4,525,000), cost collections ($772,000),
personal bonds ($14,000), Certifications ($500,000), stenographers ($520,000), which is for court reporter
services, and park reservations ($265,000). Recordings have been on a steady decline. This revenue is
dependent on the filings of home sales. Since the real estate market has been in a decline, this has affected



                                                     80
the revenue. Although foreclosures have increased, the fee is much less than for a sale of a home. Overall,
this revenue source is estimated to collect $10.5 million in FY 2010-11.
                                             Other Fees
  $5,000,000
  $4,500,000
  $4,000,000
  $3,500,000
  $3,000,000
  $2,500,000
  $2,000,000
  $1,500,000
  $1,000,000
    $500,000
         $0
                   Recordings         Cost Collections      Personal Bonds         Stenographer


             FY 2010-11 BUDGET           FY 2009-10 ESTIMATE             FY 2008-09 ACTUALS


                                 DETENTION BOARD BILLS
Detention Board Bills includes revenue generated through detention related activities such as work
release ($345,000) and detention contracts with various entities ($265,000), and U.S. Marshall contract
($71,000). This group decreased by $29,896, which represents a 4.2 percent decrease compared to FY
2009-10 estimates. Revenue from all sources in the Detention Board Bills category totals $681,000 for
FY 2010-11.
                                          Detention Board
                                               Bills
  $400,000

  $350,000

  $300,000

  $250,000

  $200,000

  $150,000

  $100,000

   $50,000

        $0
               Work Release Program           Adult-Other-Sheriff        U.S. Marshall's Program
                FY 2010-11 BUDGET            FY 2009-10 ESTIMATE              FY 2008-09 ACTUALS




                                                    81
                         COMMISSION ON AD VALOREM TAXES
Commission on Ad Valorem Taxes includes payments from the hospital district, schools, municipalities
and special districts for the collection of ad valorem taxes. The revenue from this source totals
$4,149,000 for FY 2010-11, an increase of $351,796 or a 9.3 percent increase compared to the FY 2009-
10 estimate. This increase is due the School and Special Districts, which increased 9 percent or $171,872.
                           REVENUE FROM THE USE OF ASSETS
Revenue from the Use of Assets incorporates interest from investments ($400,000), sweep estimates
($5,000), INS Prisoner Reimbursement ($86,860) and FED reimbursement ($13,055,000). Other sources
of revenue include Election Equipment Rental ($200,000) and Election Supplies Rental ($63,000) as
other entities will be charged to utilize voting machines purchased by the County. The amount of this
revenue will vary annually depending on the number of elections to be held during FY 2010-11. Another
source of revenue is Rent Cafeteria ($66,000), which is a charge on vendors who occupy the cafeteria.
The significant increase is due to a change in contract terms.

Overall, the revenue in this category totals $13,890,420 for FY 2010-11, a decrease of $269,495
compared to FY 2009-10 estimates. This is primarily due to the FED reimbursement. The County
contracts with a group to use our facility to house federal prisoners. This contract is based on bed days
used. The Western District Marshals have decreased the amount of prisoners they are detaining, therefore
our revenue decreases. Interest rates have fallen based on federal policies to decrease interest rates. Yields
continue to be at historic lows due to the current economic environment. As of the September 21st, 2010
meeting of the Federal Open Market Committee of the Federal Reserve, the target federal funds rate has
been at a range of 0% to 0.25% for 21 months. The Committee continues to anticipate that economic
conditions, including low rates of resource utilization, subdued inflation trends, and stable inflation
expectations, are likely to warrant exceptionally low levels for the federal funds rate for an extended
period.
                                          Use of Revenues From
                                                  Assets
       $14,000,000

       $12,000,000

       $10,000,000

        $8,000,000

        $6,000,000

        $4,000,000

        $2,000,000

               $0
                           Fed.         Interest From   Sweep Estimates Equipment Rental   Rent Cafeteria
                     Reimbursment for    Investment
                        Prisoners
             FY 2010-11 BUDGET                    FY 2009-10 ESTIMATE                FY 2008-09ACTUALS




                                                          82
                      SALES, REFUNDS, AND MISCELLANEOUS
Sales, Refunds and Miscellaneous includes four major sources of revenue as well as various
miscellaneous smaller sources such as copies made and vending machine commissions. The major
sources involve refunds on commission on pay telephones ($1,700,000), which is attributable to
telephone services provided to inmates in County detention facilities, payments from copies ($490,000),
vehicle and road equipment rentals ($110,000), and refunds on prior expense ($210,000). A significant
one-time revenue source was unclaimed tax overpayments ($2,000,000) in FY 2010-11 and was also
provided for FY 2009-10 in the amount of $3,000,000. This revenue source was provided by the Tax
Office. Unclaimed payments that have not been claimed for three years or more becomes a part of the
County’s assets. Overall, this revenue category will generate $6,885,800 for FY 2010-11, a decrease of
$1,805,891 or 20.8 percent from the FY 2009-10 estimates.

                              Sales, Refunds, and Miscellaneous
     $2,000,000

     $1,800,000

     $1,600,000

     $1,400,000

     $1,200,000

     $1,000,000

       $800,000

       $600,000

       $400,000

       $200,000

             $0
                  Commission on       Copies      Refunds on Prior Vehicle & Road    Refunds on
                  Pay Telephones                   Year Expenses     Equipment      Indirect Costs

                  FY 2010-1 BUDGET             FY 2009-10 ESTIMATE             FY 2008-09 ACTUALS



                                   OTHER FUNDS REVENUE
Records Management - County Clerk Fund
The County has in place a County Clerk Records Management and Preservation Fee. Revenues from the
$5 fee assessed on recorded documents are placed in a separate fund, as mandated by SB 1058. These
revenues must be used for records management functions performed by or for the County Clerk's Office.
This fee will generate approximately $60,000 in FY 2010-11, $8,986 more than the FY 2009-10 estimate
or a 17.3 percent increase.

During the 78th Legislative Session, SB 1731 authorized a $5 records archive fee. The County Clerk’s
Office began assessing this fee in August 2003 to users that file real record property documents. The
amount of revenue that this fee will generate for FY 2010-11 is approximately $2,400,000, which is
$29,042 less than the FY 2009-10 estimate or a 1.2 percent decrease. Also included in this fund is
anticipated interest from investments of $14,000 and $100 is anticipated for refund of prior year expenses.



                                                    83
Overall in FY 2010-11, the Records Management County Clerk fund will generate $2,475,100 That is
$23,220 or 1 percent less than the FY 2009-10 estimate.

Records Management - County Wide Fund
In FY 1998-99, the 76th Texas Legislature, through HB 2968, raised the County Wide Records
Management Fee. Previously, defendants convicted of a criminal offense in a County or District Court
paid a $10 Records Management fee; the fee is now $20. Other fees also support the fund. All persons
must pay a $1 fee for the issuance of certain certificates. In addition, a $5 fee is collected on civil case
filings in both the County Courts and District Courts, along with all Probate case filings. This revenue
must be used for records management preservation or automation purposes throughout the County. This
statute also requires counties to place the proceeds of this fee in a separate fund. These fees are projected
to generate $370,000 in FY 2010-11.

In addition, the FY 2010-11 County Wide Records Management Fund anticipates $1,000 in revenues
from interest from investments. Overall, the FY 2010-11 County Wide Records Management fund is
anticipated to generate revenues in the amount of $371,000, which is 3.3 percent less than the FY 2009-10
estimate.

Courthouse Security Fund
In 1993, the Texas Legislature, through SB 243, created a fee to fund security services in buildings
housing District and/or County Courts. A defendant convicted of a felony must pay a $5 security fee as a
cost of court; a defendant convicted of a misdemeanor must pay $3. In the 1997 Texas legislative session,
this fee was changed, adding Justice of the Peace misdemeanor convictions. The fees collected for the
Courthouse Security Fund are projected to generate revenue in the amount of $692,800 in FY 2010-11,
$3,165 less than FY 2009-10 estimates. The statute requires counties to place the proceeds of these fees in
a separate fund. The Courthouse Security Fund was established for this purpose. The fund also collects
interest from investments in the amount of $300 for FY 2010-11, which is slightly less than FY 2009-10
estimates.

The fees do not generate sufficient funds to cover the full cost of security. The total cost of security at the
Bexar County Courthouse and the Justice Center exceeds the amount of revenue projected. Therefore a
transfer of $429,578 from the General Fund to the Courthouse Security Fund is budgeted to cover the
additional costs. The overall revenue budgeted for the Courthouse Security Fund is $1,122,678, which is a
increase of $53,882 or a 5 percent when compared to FY 2009-10.

Justice Of The Peace Technology Fund
The FY 2010-11 Justice of the Peace Technology Fund source of revenue is fines and court costs. On
September 3, 2003, Commissioners Court reauthorized the collection of $4 from defendants convicted of
misdemeanor cases in the Justice of the Peace Courts. The funds collected from these fees may only be
used to purchase specific technological enhancements for justice courts. Commissioners Court must
approve a budget for the fund. It is estimated that $273,800 in revenues will be realized in FY 2010-11,
which is a $14,900 decrease or 5.2 percent decrease from the FY 2009-10 estimate.

Fire Code Fund
Revenues in the Fire Code Fund are generated from fees charged by the County to review plans for new
commercial construction and inspect these buildings for compliance with Bexar County's fire and
building codes. State law mandates that counties establish a separate fund for these revenues. In FY 2010-
11, these fees are projected to generate $775,000, which is $283,088 less or a 26.8 percent less than the
FY 2009-10 estimates. In effort to continue support for the Fire Code Fund, fee increases were approved
to maintain the current revenue. Due to a decrease in building inspections, the increased fees would not
necessarily increase revenue but maintain the fund.




                                                      84
District Clerk Records Management Fund
House Bill 1905 of the 78th Texas Legislature authorizes the District Clerk to collect a fee from case
filings, starting January 1, 2004, for records management and preservation. The $5 fee is to be deposited
in the District Clerk Records Management Fund for records management and preservation services
performed by the District Clerk. The fee may only be used to provide funds for specific records
management and preservation activities, including automation purposes, on approval by the
Commissioners Court of a budget for the fund. It is projected that the FY 2010-11 District Clerk Records
Management Fund will generate revenues in the amount of $216,100, which is a decrease of $10,670 or
5.2 percent increase from FY 2009-10 estimates.

Law Library Fund
The Law Library Fund has two main sources of revenue that total $759,415 for FY 2010-11. Court costs
and fines dedicated to the Law Library will generate $525,000. In FY 1999-00, Commissioners Court
took action to raise the fee for court costs and fines from $13 to $15, and the creation of eight new courts
for Bexar County by the 76th Texas State Legislative Session also increased revenues within this fund.
The fund is also supported by payments for copies made at the library, which will result in $95,000 in
anticipated revenue and $200 revenues is projected from interest from investments. Due to a shortage in
revenues for this fund a transfer is required from the General Fund to maintain operations at the Law
Library in the amount of $139,215

Dispute Resolution Fund
The Dispute Resolution Fund's primary source of revenue is filing fees, which are projected to total
$536,000 for FY 2010-11. The fund receives the proceeds from a $10 filing fee on every civil court case
filed. In addition, the fund receives a transfer from the General Fund in the amount of $38,481. The fund's
total budgeted revenue of $574,481, which represents a increase of $29,614 5.4 percent in comparison to
the FY 2009-10 estimates.

Justice of the Peace Security Fund
The Justice of the Peace Security Fund was created as a result of legislation passed by the 79th Texas
Legislature. Effective September 1, 2005, a fee of $4 is assessed to defendants convicted of misdemeanor
cases in Justice of the Peace Courts. Of the money collected, $3 is deposited in the Courthouse Security
Fund, and $1 is deposited in the Justice of the Peace Security Fund. The FY 2010-11 Justice of the Peace
Security Fund is projected to generate revenues in the amount of $65,650, which is a decrease of $4,166
or 5.9 percent from FY 2009-10 estimates.

Domestic Relations Office Fund
Fees for County attorney services on juvenile and child support cases, court, and enforcement fees
represent the major source of revenue to Domestic Relations Office (DRO) Fund - and collectively will
generate $385,400 for FY 2010-11, a decrease of $20,218 compared to FY 2009-10 estimates as a result
of a decrease in the number of cases handled by this office.

Parking Facilities Fund
The Parking Facilities Fund has only two sources of revenue - payments from customers for use of the
Justice Center Parking Garage and interest from investments. Customer payments are projected to
generate $562,500 in revenue in FY 2010-11 which is an increase of $8,738 in revenue from the FY
2009-10 estimates.

Drug Court Program Fund
The Drug Court Fund provides resources to be used exclusively for the development and maintenance of
drug court programs operated within the County. This fee is governed by the Texas Code of Criminal
Procedure, Chapter 102, Subchapter A, Article 102.0178. This fee is a direct response to the 80th




                                                    85
Legislative Session and was put into effect June 15, 2007. During the 81st Legislature, an increase of $10
was implemented, which was effective January 1, 2010. The Drug Court Fund will collect $48,100, which
is a 21.2 percent decrease from FY 2009-10 estimate.

District Clerk Technology Fund
Senate Bill 1685 from the 81st Legislature authorizes the commissioners court of a county to adopt a
district court records archive fee of not more than $5 for the filing of a suit, including an appeal from an
inferior court, or a cross-action, counterclaim, intervention, contempt action, motion for new trial, or
third-party petition, in a district court in the county as part of the county's annual budget. It requires that
the fee be set and itemized in the county's budget as part of the budget preparation process and be
approved in a public meeting. This fee is for preservation and restoration services performed in
connection with maintaining a district court records archive. The District Clerk Technology Fund is
anticipated to collect $100,040, which is a 16 percent decrease from FY 2009-10 estimates.

Juvenile Case Manager Fund
The Juvenile Case Manager Fund was created as a result of legislation passed by the 79th Texas
Legislature in the 2005 session allowing the assessment of a fee of up to $5 to defendants convicted of
fine-only misdemeanor cases in Justice of the Peace Courts and County Courts at Law. Bexar County
Commissioners Court approved the collection of the $5 fee in 2006. This fee may only be used to provide
funds for salary and benefits of a juvenile case manager employed to provide services in cases involving
juvenile offenders. The FY 2010-11 Juvenile Case Manager Fund is projected to generate revenues in the
amount of $302,100. Overall, this is a decrease of $46,648 from the FY 009-10 estimates or 13.4 percent.

Other Post-Employment Benefits (OPEB)Fund
In 2004, the Government Accounting Standards Board issued Statement 45, “Accounting and Financial
Reporting by Employers for Post-employment Benefits Other Than Pensions.” More commonly known as
GASB 45, the purpose of this accounting standard is to:

    •   Recognize the cost of benefits in periods when the related services are received by the employer.
    •   Provide information about the actuarial accrued liabilities for promised benefits associated with
        past services and whether and to what extent those benefits have been funded.
    •   Provide information useful in assessing potential demands on the employer’s future cash flows.

Bexar County has established the Other Post-Employment Benefits Fund (OPEB) to address the
requirements of GASB 45. It is used for the collection and disbursement of funds related to post-
employment benefits of County retirees excluding pensions. The fund includes current year revenues and
expenses for retiree medical and life insurance benefits, as well as partial pre-funding of future anticipated
expenses to offset the actuarial accrued liabilities reported in compliance with GASB 45.

A major source of revenue for this fund is from insurance premium retiree employer contribution in the
amount of $4,165,470. Another source is the insurance premium retiree health contribution in the amount
of $1,684,386. An interfund transfer was also a revenue source from the Worker’s Compensation Fund in
the amount of $633,843. The fund will also collect $15,000 in Interest from Investments for FY 2010-11
and $85,000 from Medicare Part D Subsidy. The FY 2010-11 OBEP Fund is projected to generate
revenues in the amount of $6,583,699, which is a decrease of $558,454.


Community Infrastructure and Economic Development (CIED) Fund
Bexar County has demonstrated the need to use the available and uncommitted County CIED funds
reserved by CPSE for use to support County-identified economic development projects that meet the
requirements of Chapter 380 of the Texas Local Government Code but that may fall outside the scope of




                                                      86
CPSE’s CIED Fund Policy. As a result, COSA has agreed to access County available and uncommitted
CIED funds through a 381 grant agreement with the understanding that County would use these funds for
economic development projects. The revenue from this fund will be $2,000,000 for FY 2010-11 as
outlined in the contract.

Grants-In-Aid Fund
The FY 2010-11 Adopted Budget includes $14,850,000 in projected revenue from various federal and
state grant programs. This represents a decrease in grant funds of $4,644,010 or 23.8 percent decrease
compared to the FY 2009-10 estimate. The Grants-in-Aid Fund revenues also include an Interfund
Transfer from the General Fund of $25,036 for FY 2010-11. This transfer appropriates the County’s cash
match requirements for various grants. Overall, revenues decrease $4,747,659 or a 23.9 percent from FY
2009-10 estimates.

HOME Program Funds
The County will have $650,000 available in FY 2010-11 from HOME Program Funds which come to the
County through U.S. Department of Housing and Urban Development grant funds. This is the County's
fourteenth year of participating in the HOME Program.

Community Development Block Grant Funds
The County will receive $1,400,000 in Community Development Block Grant (CDBG) funds for FY
2010-11. This will be the twenty-fifth year that Bexar County receives funds from the U.S. Department of
Housing and Urban Development.

Capital Lease Projects Fund
Prior to FY 2007-08, the Capital Lease Fund’s main source of revenue was supported by proceeds
anticipated from the Capital Lease which previously financed projects through the use of Master Lease
Agreements that provide short-term funds for capital and technology needs within the County. This
funding mechanism allowed the County to match the term of the liability to the life of the asset being
financed while taking advantage of competitive rates. The terms of the Master Lease Agreements required
annual budgeted appropriations of the liability. If the funds were not appropriated, the asset was returned
to the bank.

In FY 2010-11, equipment formerly provided through the Capital Lease Program is now being funded in
short-term Certificates of Obligation funded through the County Buildings Capital Improvement Fund.
This change will continue to ensure the County’s flexibility in using different sources of debt instruments
by taking advantage of current interest rates to invest in capital, equipment and technology needs based
on the County’s upgraded bond ratings.

County Road and Bridge Fund
The FY 2010-11 Adopted Budget creates the County Road and Bridge Fund which merges the Farm to
Market and Lateral Road Fund (096) and the Special Road and Bridge Fund (280). The consolidation of
these two funds is the result of declining revenues from vehicles sales tax which caused the Farm to
Market and Lateral Road Fund to become unsustainable. Merging these two funds combines both
programs goals and objectives. The County Road and Bridge Fund will continue to provide construction
and maintenance of County roadways and bridges. This new fund combines funding for major road
improvement projects to be performed by the County with all operational costs (personnel, operational,
supplies, and capital expenditures) related to completing those projects.

The County Road and Bridge Fund's main revenue source is a $10 fee collected as part of motor vehicle
registrations. This fee will provide $16,068,200 in FY 2010-11, which is $1,228,445 less than the FY
2009-10 revenue estimate. This fee funds road maintenance and repair and new road construction




                                                    87
projects. In addition, $19,000 is anticipated from revenue from use of assets, $250,000 from Plat Fees,
and $16,100 is anticipated from sales, refunds and miscellaneous revenues. This fund is also supported
from the General fund in a transfer amount of $4,770,000. The total FY 2010-11 budgeted revenue for
this fund is $21,323,950, which is $842,173 less than the FY 2009-10 estimate or a decrease of 3.8
percent.

Special Road and Bridge Multi-Year Project Fund
The FY 2010-11 is the seventh year the Special Road and Bridge Multi-Year Projects Fund which
appropriates funding for existing and new road projects that will be carried over multiple years until
completion. The total revenues anticipated for this fund in FY 2010-11 is $4,000,000 from interfund
transfers from the Special Road and Bridge Fund.

Special Road and Bridge Fund-Advanced Transportation District (ATD)
On December 19, 2006, Commissioners Court approved a Pass-Through Financing Program Agreement
between Bexar County and the Texas Department of Transportation (TxDOT) for the construction of
improvements to the roadways of FM 3487 from IH 410 to FM 471 (Culebra Road) and FM 2696 from
Glade Crossing to West Oak Estates (Blanco Road). According to this Agreement, all construction costs
associated with the road improvements will be reimbursed to Bexar County by TxDOT and ATD.
Budgeted as revenue for FY 2010-11 in this fund is $8,081,000.


Flood Control Projects Fund
Revenues in the Flood Control Fund are generated from ad valorem taxes and interests from investments
and are utilized to pay for operational costs associated with flood control. In FY 2006-07 operational
expenses were budgeted separately from capital projects. The Flood Control Projects fund will support
operational expenses and the Flood Control Multi-Year Projects Fund will support capital project
expenses. During FY 2007-08, Bexar County will support a Flood Control Bond Program for Bexar
County’s Regional Watersheds to be fully supported by Flood Control Certificates of Obligation over a ten
year period.
The FY 2010-11 Flood Control Fund is projected to generate revenues in the amount of $6,630,900 from
ad valorem taxes, $0 from other taxes, licenses, and permits, $20,000 from intergovernmental revenue
associated with the San Antonio River Authority, and $35,000 from interest from investments. Overall,
the FY 2010-11 Flood Control Fund revenue projections total $8,611,100, which is a decrease of
$6,775,900. This is primarily due to a decrease projected in ad valorem taxes. The Flood Control tax rate
is $.030679 per $100 assessed valuation.

Flood Control Multi-Year Projects Fund
In FY 2001-02, Commissioners Court adopted the use of flood control revenues to fund the costs
associated with road projects to alleviate flooding along those thoroughfares. These projects are funded
through a debt issuance and the debt service is paid from the Flood Control tax revenue. These debt
projects are separated from the portion of the fund that is cash funded. This debt projects’ portion of the
fund consists of multi-year capital improvements projects.
Participation in the Flood Control Bond Program is a result of recommendations from the Countywide
Citizens Watershed Master Plan Committee; observations during recent flood events from emergency
responders and others in the field; projects planned by suburban cities; and projects identified in
partnership with federal and state agencies to address Bexar County’s major drainage and flood control
improvements.
Bexar County with the support of the City of San Antonio, the San Antonio River Authority (SARA), and
the engineering firm of Howard, Needles, Tammen & Burgendoff (HNTB) have identified over $1 billion




                                                    88
dollars of projects of which approximately $550 million dollars were prioritized to be completed over a ten
year period.
The FY 2010-11 Flood Control Multi-Year Projects Fund projected revenue from proceeds from general
long term debt is not anticipated for the year. Existing funds will be used to pay for existing and new
multi year capital improvement projects.

Debt Service Funds
The Debt Service Fund has one main source of revenue - ad valorem taxes ($65,374,900). The fund’s
only other revenues come from interest earned on investments ($1,300,000), Build America Bonds Tax
Credit ($2,850,797), and interfund transfers ($6,390,395). This fund pay for debt service associated with
debt issued for County Building Capital Improvement Projects, detention facility projects, the
construction of road and bridge projects, flood control, pass thru financing initiatives and the parking
garage. This fund is projected to generate revenues in the amount of $75,916,092 for FY 2010-11.

Self Insured Health and Life Fund
Bexar County is an employer that is self insured and participates in an alternate financing system. Bexar
County budgets a Self Insured Health and Life Insurance Fund where employee and County contributions
are deposited. A portion of this fund covers the costs associated with a third party administering a benefits
program and providing specific and aggregate stop-loss insurance. In FY 2010-11 the Self Insured Health
and Life fund is projected to generate revenues in the amount of $30,135,505, which is a 3.6 percent
increase when compared to the FY 2009-10 estimate.

Self Insured Workers Compensation Fund
The Bexar County Workers Compensation Fund, like the Self Insured Health and Life Fund is a self
insured program that ensures that employees that are injured or disabled on the job are provided with
adequate monetary compensation, thereby eliminating the need for litigation. The FY 2010-11 Self
Insured Workers Compensation Fund is projected to generate revenues in the amount of $1,615,274. This
represents an increase in revenues of $10,838 when compared to the FY 2009-10 estimate.

Fleet Maintenance Fund
The Fleet Maintenance Fund is an internal service fund for Bexar County. Its revenue of $768,720 for FY
2010-11 comes entirely through payments from other County offices and departments that use the
services. The fees charged by Fleet Maintenance to other offices and departments are set to recover the
costs associated with these services.

Technology Improvement Fund
The purpose of the Technology Improvement Fund is to implement a County-wide charge-back system
for technology expenses. FY 1999-00 was the first year of implementation for this fund. The FY 2010-11
revenues to the fund of $491,788 are generated from the General Fund that will be used to purchase
technology related equipment for various offices and departments.

Records Management Center Fund
The Records Management Committee will provide leadership through the Records Facility Manager in
the development, allocation and management of resources to meet County office records storage and
document conversion needs while securing and preserving the records of Bexar County in accordance
with the Local Government Records Act of 1989. The fund collects $440,059, primarily for the records
management storage fee collected from offices and departments, which is a increase of $164,274 when
compared to FY 2009-10 estimates primarily due to an increase in the transfer from the Countywide
Records Fund to fund the Air Conditioning Unit.




                                                     89
Stormwater Mitigation Fund
In June 2003, HB 2031 (78th Legislature) granted Bexar County the authority to implement a Storm Water
program. In December 2003, Commissioners’ Court approved the Bexar County’s proposed SWMP
required by the program. It was determined that the authority granted by HB 2031 (78th Legislature) in
2003 was not sufficient to move forward and develop a funding mechanism to cover the program. In June
2007, SB 1932 was passed allowing entities flexibility in developing a funding mechanism. Texas
Commission on Environmental Quality (TCEQ) finally approved a general permit August 13, 2007,
allowing entities like Bexar County Phase II coverage. The fund will collect $1,892,100 FY 2010-11,
which is a decrease of $165,936 compared to FY 2009-10 estimates.

Community Venue Program Fund
The Community Venues Program Office (CVP) mission is to oversee and implement the four Initiatives
approved by Bexar County Citizens in the May, 2008 election. The CVP provides quality oversight,
effective quality control, and responsive service to all 19 approved projects, the Bexar County citizens
and Commissioners Court in a fair and equitable manner. The fund will collect $17,320,000 FY 2010-11,
which is a decrease of $1,023,454 compared to FY 2009-10 estimates.




                                                  90
                                                     FY 2008-09       FY 2009-10       FY 2010-2011
                                                      Actuals          Estimate          Projection

001 General Fund

Ad Valorem Taxes
 1110 Current Year - Gross                            $234,528,616     $237,030,876     $234,759,100
 1120 Delinquent - Gross                                 2,581,203        2,500,000        2,550,000
 1130 Penalty & Interest                                 2,261,605        2,142,222        2,281,000
 1140 Discounts                                                103                4                -
 1180 Refunds                                                    -                -                1
 1190 TIF Due to Other Cities                           (2,000,000)      (2,000,000)      (2,000,000)
                                            Total     $237,371,527     $239,673,103     $237,590,101

Other Taxes
 1135 Rendition Penalty                                      $816             $603             $800
 1210 Mixed Beverage Tax                                 6,228,156        6,450,000         6,600,000
 1220 Bingo Tax                                            905,780          928,749          934,000
 1233 Vehicle Sales Tax                                  3,868,509        4,235,445        4,834,800
 1234 Vehicle Inventory Tax Overage                         37,437           52,137           53,100
                                            Total      $11,040,698      $11,666,933      $12,422,700

Licenses and Permits
 1250 Beer & Liquor License                              $713,039         $578,221          $600,000
 1260 Marriage License                                     381,709          372,687          380,800
 1270 Bondsmen License                                       7,000            8,000            6,500
 1290 Septic/Building Permits                              140,025          161,430          171,300
                                            Total       $1,241,773       $1,120,338       $1,158,600

Intergovernmental Revenue
  1185 Payment in Lieu of Taxes                            $71,571            $657             $700
  2050 State Apportionment-Emergency                       354,654           69,116           67,000
  2089 Title IV - D                                        418,433          451,322          449,000
  2090 Title IV - E Foster Care                              1,628                9              300
  2091 SSA Incentive Payments                                3,300           15,120           18,900
  2092 Title IV E DA Prosecution                           286,840          264,102          263,300
  2104 Fed SWBPI                                            28,125                0           64,400
  2105 Federal - SCAAP                                     217,535                0                -
  2120 State - County Courts                               900,000        1,125,000        1,125,000
  2140 State - TDHS Food Stamp Welfare Fraud                     0                0                -
  2161 COSA Jury                                             4,981            4,655            4,500
  2166 COSA UHS Reimbursement                              203,488          203,488          203,000
  2170 State - TDHS-School Lunch Program                   449,216          414,852          413,000
  2180 City of San Antonio - Crime Lab                   1,634,384        1,975,230        1,975,000
  2181 Medical Examiner Contract with SAPD                 102,278          239,610          168,000
  2190 Fourth Court of Appeals                              60,000           60,000           60,000
  2199 TIF Administration Fees                              80,510           14,000           15,200
  2200 Texas Commission on Enviromental Qlty                19,665           16,951           17,600
  2252 State - Indigent Defense                            711,711          714,473          716,000
  2254 State Capital Appeals Reimbursment                  253,003           13,351           27,700
  2255 State - Indigent Defense Equalization               115,051        1,070,201          729,600
  2253 State Asst. Prosecutors Longevity Pay               732,820          268,310          272,000
  2256 Attorney General Transp Prisoner Reimb                    0            4,003              100
  2295 State - Sexual Assault Exam Reimbursement                 0            6,755              100
  2296 Dist Clerk Jury Reim                                      0           23,672                -
  2297 State Witness Reimbursement                          60,039           56,422           40,000
  2298 State SB 1704 Jury Supplement                       617,814          573,829          593,000
                                             Total      $7,327,046       $7,585,128       $7,223,400




                                                            91
                                                    FY 2008-09         FY 2009-10        FY 2010-2011
                                                     Actuals            Estimate           Projection

Fines & Courts Costs
 3010 Fines                                            $9,552,191       $9,458,496          $9,500,000
 3010 CSTBL 3 Enhancement Traffic                               0 Revenue Enhanceme            214,475
 3010 CSTBL 4 Enhancement Traffic                               0 Revenue Enhanceme            196,909
 3020 Bond Forfeitures                                  1,138,618           620,432            620,000
 3030 Justice of the Peace                                700,881           575,915            600,000
 3036 Child Restraint                                      10,451             9,725              4,900
 3040 Constables                                        3,054,433         2,904,054          3,090,000
 3050 Jury Request                                         55,895            58,875              59,000
 3060 Trial                                                   171               241                140
 3070 Felony                                              186,264           130,920             138,000
 3075 Judicial Court Cost LCG 133.105                      59,233            67,444             65,000
 3080 Misdemeanor                                       1,235,360         1,254,400          1,262,100
 3090 Civil                                             4,203,109         4,441,738          4,440,000
 3091 Estray Animal Proceeds                               14,356            12,540              8,400
 3092 Failure to Appear County Share                       47,146            45,052             42,500
 3100 Sheriff Tax Sale Fee                                714,214           710,330            711,040
 3110 Probate                                             427,740           441,846            440,000
 3120 Mental Health                                       237,406           175,555            200,000
 3130 Condemnation                                          3,491               395              1,800
 3141 Transaction Fee                                     211,112           232,370            254,100
 3150 Extradition                                          60,393            64,906             68,000
 3151 County Clerk - Front Office                          93,292            83,186             92,000
 3170 Child Support                                           196               214                240
 3173 Court Appointed Atty Criminal                       929,482           999,097          1,031,500
 3200 Driving Course Fee                                  135,835           159,385            162,900
 3223 Abandoned Funds Under Article 18.17                       -             4,692                100
 3231Constable Commission Precinct 1                            -             1,789              1,000
 3232 Constable Commission Precinct 2                         648             6,719              2,700
 3233 Constable Commission Precinct 3                         381             7,293              2,200
 3240 Breath Alcohol Testing                                   73                31                 70
 3260 Jury                                                 61,662            62,956             61,900
 3270 School Attendance                                   152,619           146,755            148,300
 3271 School Zone Violation                                63,014           104,777            108,800
                                            Total     $23,349,665      $22,782,126         $23,528,074

Fees on Motor Vehicles
 4110 Vehicles Licenses Issued                         $2,810,639         $2,856,130        $2,900,000
 4120 Mail Registration Fee                               266,302            262,061           270,000
 4140 Certificates of Title Issued                      1,763,380          1,887,996         1,870,000
 4150 Duplicate License Receipts                           77,431             73,810            71,500
 4160 Transfers of Title                                  327,304            376,107           385,800
 4180 Child Safety Fee                                     64,516             66,773            64,800
 4195 DA Subpoena Fee                                       8,316              3,264             1,600
                                            Total      $5,317,888         $5,526,141        $5,563,700

Other Fees
 5020 Recordings                                       $4,884,454          $4,552,781        $4,525,000
 5022 Drug Testing Fee                                    193,213             190,362           190,100
 5023 Electronic Monitoring Fee                           268,320             166,106           170,000
 5024 GPS Monitoring Fee                                  283,437             242,141           245,000
 5030 Certifications                                      518,210             504,925           500,000
 5035 Tax Liens Transfers                                  29,120               6,587             7,800
 5040 Acknowledgements                                     47,296              47,211            47,200
 5050 Process Service for Other Agency                    192,888             192,464           192,000
 5051 Alarm System Fee Initial                             99,692              84,072            80,000
 5052 Alarm System Fee Renewal                            118,100             126,102           126,000
 5053 Alarm System Fee False                                4,850               1,710             2,000
 5060 Beer                                                  1,860               1,206             1,400
 5065 Passport Fee                                        220,550             283,986           239,900
 5066 Passport Fee                                         42,420   see 5065            see 5065
 5080 Stenographer                                        523,677             522,076           520,000
 5090 ME Examination Fees                                 273,076             346,690           348,800
 5091 Crime Lab Fees                                      380,721             382,782           319,100
 5092 Med Exam South Texas Blood & Tissue                 201,684             201,684           201,600
 5150 Cost Collections                                    768,261             763,929           772,000
 5151 Trust Administration Fee                            116,977              87,503            87,000
 5155 Civil Legal Service                                  25,440              30,332            30,300



                                                           92
                                              FY 2008-09      FY 2009-10      FY 2010-2011
                                               Actuals         Estimate         Projection

 5160 Time Payment Fee                              217,418         199,490         200,600
 5170 Western Union Transfer Fee                     24,472           6,954           7,000
 5193 Plat Fees (From 1290)                          36,008          25,382          27,000
 5200 Park Reservations                             231,883         276,812         265,000
 5260 Collection Commissions                         44,467          46,923          47,000
 5261 Stormwater Commissions                         32,693          41,755          41,700
 5300 Return Check Fee                               72,724          61,337          62,000
 5301 Check Reissue Fee                               1,051             954           1,000
 5350 Record Search                                   7,160           6,618           6,500
 5600 Master Fee                                    140,493         127,440         127,440
 5610 Emen Domain Special Comms Fee                       -          10,650           1,000
 5700 Personal Bond                                 654,656         627,991         614,000
 5705 Ignition                                            -         132,416         132,000
 5710 Bail Bond Fee (moved 5705)                    126,525           1,306           1,300
 5711 Expungement Fee                                78,364          95,346          90,000
 5712 Family Protection Fee SB 6                    121,111         124,489         122,800
 5870 Fire Inspection Fee                            45,117          59,004          52,800
 5910 Race Track Fee                                 10,196           8,494           9,000
 5980 Administrative Fee                             28,619          34,364          32,000
 5990 Miscellaneous Fee                              12,537          20,143          17,000
 5993 Application Fee                                     -           6,000           3,200
 5996 County Judge Signature Fee                     12,500               -               -
                                      Total     $11,092,237     $10,648,518     $10,465,540
Detention Board Bills
 6020 Adult - U.S. Marshal                          $77,440         $84,432         $71,000
 6050 Adult - Other                                 315,860         297,906         265,000
 6110 Adult - Work Release Program                  387,398         328,558         345,000
                                      Total        $780,698        $710,896        $681,000
Commissions on Ad Valorem Taxes
 7120 Hospital District                            $653,888        $873,386        $973,000
 7130 School & Special Districts                  1,355,268       1,901,128       2,073,000
 7135 SARA                                          318,441         319,752         320,000
 7140 Municipalities                                523,922         702,939         783,000
                                      Total      $2,851,518      $3,797,204      $4,149,000




                                                     93
                                                      FY 2008-09      FY 2009-10      FY 2010-2011
                                                       Actuals         Estimate         Projection

Revenue From Use of Assets
 7510 Interest From Investments                          $1,570,029       $370,077        $400,000
 7515 Sweep Estimate                                        226,586           5,768           5,000
 7520 Rentals of Land & Buildings                                 -           1,000               -
 7521 INS Reimbursement Prisoner                             87,261          85,729          86,860
 7522 West Reimbursement Prisoner                        10,810,510      12,667,618      12,600,000
 7523 BOP Reimbursement Prisoner                            103,623         218,802         200,000
 7524 S. District Reimursement Prisoner                     237,568               -               -
 7526 Fed US Marshal Travel West                             39,794         388,067         250,000
 7527 Fed US Marshal Travel South                             8,588               -               -
 7528 Federal US Marshal Medical                                800           8,477           5,000
 7531 Rent Alderstate United Method                           2,400             200               -
 7532 Rent Notary Booth                                       4,200           4,200           4,200
 7533 Rent Shoe Shine                                           660             416             560
 7534 Rent ATM Machines                                       6,600           9,600           9,600
 7535 Rent Cafeteria                                         34,442          71,500          66,000
 7550 Election Rentals                                      453,881         226,656         200,000
 7551 Election Supplies Rental                               57,345         101,805          63,000
 7570 Parking                                                     -               -             100
 7591 Book Royalties                                              -               -             100
                                              Total     $13,644,288     $14,159,915     $13,890,420
Sales, Refunds & Miscellaneous
 8210 Land and Buildings                                   $172,204      $1,836,051      $1,351,000
 8220 Waste, Scrap & Supplies                                 1,756           3,215           2,000
 8240 Copies                                                498,220         532,528         490,000
 8245 Washer/Dryer Fee                                            -             366               -
 8260 Vehicle/Equipment Sales                               123,790         129,420         110,000
 8281 Commissary Meal Revenue (SHF)                          37,871               -               -
 8283 Meal Ticket Sale                                        5,187           1,445               -
 8420 Refunds on Prior Year Expense                          71,175         255,063         210,000
 8421 Refund of Payroll Expense                              21,785          10,879           6,000
 8440 Refunds of Computer Expense                           176,459         161,541         150,000
 8442 Refunds FSA Admin Fees                                      -          29,333          33,000
 8450 Stop Loss Recovery                                     50,475          15,041          10,000
 8451 Insurance Rebates                                         241               -               -
 8453 Insurance Settlements                                  72,924          51,560               -
 8455 Restitution Receipts                                    3,990           1,542               -
 8470 Indirect Cost (Grant) Recovery                        221,860         195,266         191,000
 8490 Refunds - Other                                         6,516           3,746           4,400
 8491 Vendor Rebates                                         55,611          15,524          35,000
 8600 Overages                                                1,313           1,850             500
 8610 Commission on Vending Machines                        149,341         150,312         152,000
 8620 Commission on Pay Telephones                        1,962,443       1,833,814       1,700,000
 8630 Cancellation of Checks                                234,747         122,903         145,000
 8632 Unclaimed Evidence                                      6,475               -               -
 8640 Donations                                                   -             526               -
 8641 Tax Statement Mailing                                  70,000          70,000          70,000
 8645 IPWDA K9 Workshop                                           -           7,750               -
 8648 Sale of Fixed Assets                                    4,270               -               -
 8650 Miscellaneous                                         196,940         168,312         130,000
 8652 SWMBE Revenue                                          51,701          56,843          60,400
 8653 Unclaimed Tax Overpayments                          1,000,000       3,000,000       2,000,000
 8700 Service Fees                                            6,975           6,600           5,000
 8701 Garnishment Fees                                       27,748          26,886          25,500
 8702 Reimbursement from Employees                            5,055           3,375           5,000
                                              Total      $5,237,070      $8,691,691      $6,885,800

Interfund Transfers
  9911 From Law Library                                     $14,529         $14,529               -
  9920 From Parking Facility                                  3,070           3,070           3,070
  9965 From Tech. Serv. Fund                                      -          26,546               -
                                            Total           $17,599         $44,145          $3,070


                                 Total General Fund    $319,272,008    $326,406,139    $323,558,335




                                                             94
                                                     FY 2008-09        FY 2009-10        FY 2010-2011
                                                      Actuals           Estimate           Projection


003 County Clerk Records Management Fund

Courts Costs
 3095 Records Preservation Fee                               $997            $50,585           $60,000
 3096 Records Management                                         -             1,429             1,000
                                             Total            $997            $52,014           $61,000

Other Fees
  5250 Records Management & Preservation                $1,374,278        $1,312,846        $1,300,000
  5251 Archival Fee                                      1,181,912         1,116,197         1,100,000
                                             Total       $2,556,190        $2,429,042        $2,400,000

Revenue From Use of Assets
  7510 Interest From Investments                           $70,700           $17,264           $14,000
                                             Total         $70,700           $17,264           $14,000

Sales, Refunds & Miscellaneous
  8420 Refunds on Prior Year Expense                              $0                $0            $100
                                             Total                $0                $0            $100

              Total County Clerk Records Mgmt Fund       $2,627,887        $2,498,320        $2,475,100



004 County Wide Records Mgmt Fund

Courts Costs
 3140 Records Management                                  $383,952          $382,466          $370,000
                                             Total        $383,952          $382,466          $370,000

Revenue from Use of Assets
  7510 Interest From Investments                            $5,641            $1,118            $1,000
                                             Total          $5,641            $1,118            $1,000

              Total County Wide Records Mgmt Fund         $389,593          $383,585          $371,000




                                                            95
                                                       FY 2008-09       FY 2009-10       FY 2010-2011
                                                        Actuals          Estimate          Projection

005 Courthouse Security Fund

Courts Costs
 3250 Courthouse Security                                   $195,807         $191,875         $189,000
 3251 JP Security                                           202,803          219,652          210,000
 3251 JP Security Enhancement                                      -                -          13,800
                                               Total        $398,610         $411,527         $412,800

Other Fees
  5070 Courthouse Security (Front)                          $303,952         $284,438         $280,000
                                               Total        $303,952         $284,438         $280,000

Revenue from Use of Assets
  7510 Interest From Investments                              $3,442             $347             $300
                                               Total          $3,442             $347             $300

Interfund Transfers
  9910 From General Fund                                    $565,135         $372,484         $429,578
                                               Total        $565,135         $372,484         $429,578

                      Total Courthouse Security Fund       $1,271,138       $1,068,796       $1,122,678



006 JP Technology Fund

Courts Costs
 3035 JCTF                                                  $262,828         $288,700         $260,000
 3035 JCTF (Enhancement)                                           -                -          13,800
                                               Total        $262,828         $288,700         $273,800

Revenue from Use of Assets
  7510 Interest From Investments                              $6,062           $1,344           $1,100
                                               Total          $6,062           $1,344           $1,100

                            Total JP Technology Fund        $268,890         $290,044         $274,900




                                                              96
                                                          FY 2008-09         FY 2009-10         FY 2010-2011
                                                           Actuals            Estimate            Projection

007 Fire Code Fund

Other Fees
  5900 Fire Code Fee                                           $546,503          $1,058,088          $775,000
                                                  Total        $546,503          $1,058,088          $775,000

Revenue from Use of Assets
  7510 Interest From Investments                                $10,367             $1,892             $1,800
                                                  Total         $10,367             $1,892             $1,800

                                   Total Fire Code Fund        $556,870          $1,059,981          $776,800



009 District Clerk Records Mgt

Courts Costs
 3095 Records Preservation Fee                                          $0         $78,355            $90,000
 3140 Records Management                                               59              71                   -
                                                  Total                $59         $78,426            $90,000

Other Fees
  5250 Records Mgmt & Preservation                             $127,901           $126,939           $126,000
                                                  Total        $127,901           $126,939           $126,000

Revenue from Use of Assets
  7510 Interest From Investments                                   $490                   $66            $100
                                                  Total            $490                   $66            $100

                       Total District Clerk Records Mgt        $128,450           $205,430           $216,100




                                                                 97
                                                       FY 2008-09        FY 2009-10        FY 2010-2011
                                                        Actuals           Estimate           Projection

010 Unclaimed Money Fund

Revenue from Use of Assets
  7510 Interest From Investments                              $1,259              $262              $100
                                               Total          $1,259              $262              $100

                        Total Unclaimed Money Fund            $1,259              $262              $100



011 Law Library Fund

Courts Costs
 3160 Law Library                                           $534,713          $526,053          $525,000
                                               Total        $534,713          $526,053          $525,000

Revenue from Use of Assets
  7510 Interest From Investments                              $4,505              $224              $200
                                               Total          $4,505              $224              $200

Sales, Refunds & Miscellaneous
  8240 Copies                                                $99,774          $100,023           $95,000
                                               Total         $99,774          $100,023           $95,000

Interfund Transfers
  9910 From General Fund                                        $189                  $0        $139,215
                                               Total            $189                  $0        $139,215

                              Total Law Library Fund        $639,181          $626,300          $759,415



013 C/W Court Technology Fund

Other Fees
  5190 Cnty/Dist Tech Fee                                           $0          $2,549            $3,000
                                               Total                $0          $2,549            $3,000

                    Total C/W Court Technology Fund                 $0          $2,549            $3,000




                                                              98
                                                        FY 2008-09        FY 2009-10         FY 2010-2011
                                                         Actuals           Estimate            Projection

014 Dispute Resolution Fund

Courts Costs
 3190 Dispute Resolution                                     $552,832          $535,840           $536,000
                                                Total        $552,832          $535,840           $536,000

Revenue from Use of Assets
  7510 Interest From Investments                                 $545                  $28              $0
                                                Total            $545                  $28              $0

Sales, Refunds & Miscellaneous
  8640 Donations                                                     $0          $9,000                 $0
                                                Total                $0          $9,000                 $0

Interfund Transfers
  9910 From General Fund                                      $10,318                  $0          $38,481
                                                Total         $10,318                  $0          $38,481

                       Total Dispute Resolution Fund         $563,695          $544,867           $574,481



015 JP Security Fund

Courts Costs
 3251 JP Security                                             $61,664           $69,569            $62,000
 3251 JP Security (Enhancement)                                     -                 -             3,450
                                                Total         $61,664           $69,569            $65,450

Revenue from Use of Assets
  7510 Interest From Investments                                 $944              $247               $200
                                                Total            $944              $247               $200

                               Total JP Security Fund         $62,608           $69,816            $65,650




                                                               99
                                                       FY 2008-09         FY 2009-10         FY 2010-2011
                                                        Actuals            Estimate            Projection

016 Domestic Relations Office

Courts Costs
 3171 Domestic Relations Fee                                $460,130           $405,149           $385,000
                                               Total        $460,130           $405,149           $385,000

Revenue from Use of Assets
  7510 Interest From Investments                              $1,852               $469               $400
                                               Total          $1,852               $469               $400

                Total Domestic Relations Office Fund        $461,982           $405,618           $385,400



017 Probate Contribution Fund

Intergovernmental Revenue
  2122 State Payroll Supplement                             $221,117            $80,000            $80,000
                                               Total        $221,117            $80,000            $80,000

Revenue from Use of Assets
  7510 Interest From Investments                             $18,943             $5,462             $4,500
                                               Total         $18,943             $5,462             $4,500

                     Total Probate Contribution Fund        $240,060            $85,462            $84,500



018 Fire Marshall LEOSE Fund

Intergovernmental Revenue
  2031 LEOSE                                                  $1,151             $1,184             $1,000
                                               Total          $1,151             $1,184             $1,000

Revenue from Use of Assets
  7510 Interest From Investments                                    $46                $12             $10
                                               Total                $46                $12             $10

                     Total Fire Marshall LEOSE Fund           $1,197             $1,196             $1,010




                                                             100
                                                       FY 2008-09         FY 2009-10         FY 2010-2011
                                                        Actuals            Estimate            Projection

019 Sheriff's LEOSE Fund

Intergovernmental Revenue
  2031 LEOSE                                                $102,444           $103,419           $100,000
                                               Total        $102,444           $103,419           $100,000

Revenue from Use of Assets
  7510 Interest From Investments                                $549                   $20             $50
                                               Total            $549                   $20             $50

Sales, Refunds & Miscellaneous
  8420 Refunds of Prior Year Expense                            $232             $3,178                 $0
                                               Total            $232             $3,178                 $0

                          Total Sheriff's LEOSE Fund        $103,225           $106,617           $100,050



020 District Attorney LEOSE Fund

Intergovernmental Revenue
  2031 LEOSE                                                  $3,874             $3,494             $3,100
                                               Total          $3,874             $3,494             $3,100

Revenue from Use of Assets
  7510 Interest From Investments                                    $0                 $0               $0
                                               Total                $0                 $0               $0

                  Total District Attorney LEOSE Fund          $3,874             $3,494             $3,100




021 Constable 1 LEOSE Fund

Intergovernmental Revenue
  2031 LEOSE                                                  $1,850             $2,004             $1,800
                                               Total          $1,850             $2,004             $1,800

Revenue from Use of Assets
  7510 Interest From Investments                                    $31                $0               $0
                                               Total                $31                $0               $0

                      Total Constable 1 LEOSE Fund            $1,881             $2,004             $1,800




                                                             101
                                                     FY 2008-09         FY 2009-10         FY 2010-2011
                                                      Actuals            Estimate            Projection

022 Constable 2 LEOSE Fund

Intergovernmental Revenue
  2031 LEOSE                                                $2,341             $2,343             $2,300
                                             Total          $2,341             $2,343             $2,300

Revenue from Use of Assets
  7510 Interest From Investments                              $128                   $25             $10
                                             Total            $128                   $25             $10

                      Total Constable 2 LEOSE Fund          $2,469             $2,368             $2,310



023 Constable 3 LEOSE Fund

Intergovernmental Revenue
  2031 LEOSE                                                $1,779             $1,521             $1,475
                                             Total          $1,779             $1,521             $1,475

Revenue from Use of Assets
  7510 Interest From Investments                                  $25                $8              $10
                                             Total                $25                $8              $10

                      Total Constable 3 LEOSE Fund          $1,804             $1,529             $1,485



024 Constable 4 LEOSE Fund

Intergovernmental Revenue
  2031 LEOSE                                                $1,711             $1,868             $1,600
                                             Total          $1,711             $1,868             $1,600

Revenue from Use of Assets
  7510 Interest From Investments                                  $12                 $0              $0
                                             Total                $12                 $0              $0

                      Total Constable 4 LEOSE Fund          $1,723             $1,868             $1,600




                                                           102
                                                         FY 2008-09        FY 2009-10         FY 2010-2011
                                                          Actuals           Estimate            Projection

026 Parking Facilities Fund

Revenue From Use of Assets
  7510 Interest from Investments                                $5,223            $1,602             $1,500
  7570 Parking                                                608,296           552,160            561,000
                                                 Total        $613,519          $553,762           $562,500

                         Total Parking Facilities Fund        $613,519          $553,762           $562,500



027 Child Abuse Prevention Fund

Courts Costs
 3071 Child Abuse Prevention Fee                                  $388              $431               $200
                                                 Total            $388              $431               $200

                   Total Child Abuse Prevention Fund              $388              $431               $200



028 Drug Court Program

Other Fees
  5180 Drug Court Fee                                          $41,118           $60,914            $48,000
                                                 Total         $41,118           $60,914            $48,000

Revenue From Use of Assets
  7510 Interest from Investments                                  $327              $152               $100
                                                 Total            $327              $152               $100

                              Total Drug Court Program         $41,445           $61,067            $48,100



033 District Court Technology Fund
Court Costs
 3094 Court Record Fee                                                $0        $119,025           $100,000
                                                 Total                $0        $119,025           $100,000

Revenue From Use of Assets
  7510 Interest from Investments                                      $0                $68             $40
                                                 Total                $0                $68             $40

                                   Total DC Tech Fund                 $0        $119,093           $100,000




                                                               103
                                                       FY 2008-09      FY 2009-10      FY 2010-2011
                                                        Actuals         Estimate         Projection

035 Juvenile Case Manager Fund

Courts Costs
 3037 Juvenile Case Manager                                 $311,783        $348,626        $302,000
                                               Total        $311,783        $348,626        $302,000

Revenue From Use of Assets
  7510 Interest from Investments                                $157            $122            $100
                                               Total            $157            $122            $100

                   Total Juvenile Case Manager Fund         $311,940        $348,748        $302,100



036 Probate Guardianship Fund

Courts Costs
 3290 Guardianship Fee HB 1295 80TH                         $114,381        $109,516         $95,000
                                               Total        $114,381        $109,516         $95,000

Revenue From Use of Assets
  7510 Interest from Investments                                $900            $281            $100
                                               Total            $900            $281            $100

                     Total Probate Guardianship Fund        $115,281        $109,797         $95,100



037 Probate Education Fund

Other Fees
  5140 Probate Education Fee                                 $28,113         $27,117         $22,000
                                               Total         $28,113         $27,117         $22,000

Revenue From Use of Assets
  7510 Interest from Investments                              $1,291            $323            $100
                                               Total          $1,291            $323            $100

                        Total Probate Education Fund         $29,404         $27,439         $22,100




                                                             104
                                                       FY 2008-09         FY 2009-10         FY 2010-2011
                                                        Actuals            Estimate            Projection

050 Other Post Employment Benefits Fund

Sales, Refunds & Miscellaneous
  8550 Insurance Premiums Employer                         $3,151,080         $3,119,148         $4,165,470
  8552 Insurance Premium Retiree Health                    1,114,386          1,374,645          1,684,386
  8558 Medicare Part D Subsidy                               118,558            130,119             85,000
                                               Total       $4,384,024         $4,623,912         $5,934,856
Revenue From Use of Assets
  7510 Interest from Investments                             $78,092            $18,241            $15,000
                                               Total         $78,092            $18,241            $15,000
Interfund Transfers
  9922 Transfer from Workers Comp Fund                     $2,500,000                 $0          $633,843
  9923 Transfer from Self-Insurance Fund                            -         2,500,000                  -
  9910 Transfer from General Fund                          2,500,000                   -                 -
                                               Total       $5,000,000         $2,500,000          $633,843

          Total Other Post Employment Benefits Fund        $9,462,116         $7,142,153         $6,583,699



051 Juvenile Delinquency Prevention Fund

Courts Costs
 3280 Graffiti Eradication                                    $2,906             $3,099             $1,000
                                               Total          $2,906             $3,099             $1,000

Revenue From Use of Assets
  7510 Interest from Investments                                    $95                $28             $10
Total                                                               $95                $28             $10

          Total Juvenile Delinquency Prevention Fund          $3,001             $3,127             $1,010




                                                              105
                                                            FY 2008-09        FY 2009-10        FY 2010-2011
                                                             Actuals           Estimate           Projection

110 Comm Infrastructure & Eco Dev Fund (CIED)

Intergovernmental Revenue
  2160 City of San Antonio                                               $0                $0       $2,000,000
                                                    Total                $0                $0       $2,000,000

                                         Total CIED Fund                 $0                $0       $2,000,000



113 Grants-in-Aid Fund

Intergovernmental Revenue
  2020 Federal - Grants-in-Aid                                    $594,599       $7,174,756         $6,500,000
  2060 State - Grants in Aid                                   16,093,872       12,219,232          8,100,000
  2160 City of San Antonio                                          2,215           72,824                   -
  2200 Other Receipts from Government                             215,515            (4,422)          250,000
  2250 Receipts from School Districts                              58,891           31,621                   -
                                                    Total      $16,965,092      $19,494,010        $14,850,000

Revenue From Use of Assets
  7510 Interest From Investments                                   $4,316            $2,615            $1,000
                                                    Total          $4,316            $2,615            $1,000

Sales, Refunds & Miscellaneous
  8560 Payments by Program Participants                            -$1,808          $37,202           $25,000
  8640 Donations                                                1,641,829           (27,575)          46,000
  8650 Miscellaneous                                                4,321                  -                -
                                                    Total       $1,644,342            $9,627          $71,000

Interfund Transfers
  9910 Matching Funds From Various Funds                         $787,489          $378,443          $215,036
  9975 Transfers from Domestic Relations                                                  -                 -
                                                    Total        $787,489          $378,443          $215,036

                                 Total Grants-in-Aid Fund      $19,401,239       $19,884,695       $15,137,036



117 Home Program Fund

Intergovernmental Revenue
  2020 Federal - Grants-in-Aid                                   $264,982          $251,849          $650,000
                                                    Total        $264,982          $251,849          $650,000

                           Total Home Programs Fund              $264,982          $251,849          $650,000




                                                                   106
                                                         FY 2008-09        FY 2009-10        FY 2010-2011
                                                          Actuals           Estimate           Projection

120 CDBG Program Fund

Intergovernmental Revenue
  2020 Federal - Grants-in-Aid                               $1,488,766        $1,473,347        $1,400,000
                                                Total        $1,488,766        $1,473,347        $1,400,000

                          Total CDBG Programs Fund           $1,488,766        $1,473,347        $1,400,000



203 - 2003 Capital Bond Program Fund

Intergovernmental Revenue
  2163 Saws Interlocal Agreements                              $765,757          -$17,559               $0
  2164 CPS Energy Interlocal Agreements                               -          145,301                 -
  2165 Bexarmet Interlocal Agreements                          (900,000)        (137,915)                -
  2196 Sara Interlocal Agreements                                     -            (3,326)               -
                                                Total         -$134,243          -$13,500               $0

Proceeds from General Long-Term Debt
  9810 GO Bond Proceeds                                       $977,861        $24,000,000               $0
                                                Total         $977,861        $24,000,000               $0

                Total 203 Capital Bond Program Fund           $843,618        $23,986,500               $0


205 - 2005 Certificate of Obligation Fund

Proceeds from General Long-Term Debt
  9820 CO Proceeds                                                    $0          $7,962                $0
                                                Total                 $0          $7,962                $0

             Total 2005 Certificate of Obligation Fund                $0          $7,962                $0

                                                                                                            -




                                                                107
                                                         FY 2008-09        FY 2009-10       FY 2010-2011
                                                          Actuals           Estimate          Projection

207 FY 06 Capital Projects

Proceeds from General Long-Term Debt
  9820 CO Proceeds                                                    $0        $733,065               $0
                                                Total                 $0        $733,065               $0


                          Total FY 06 Capital Projects                $0        $733,065               $0



208 FY 07 Capital Projects

Revenue From Use of Assets
  7510 Interest From Investments                                $7,413           $24,748           $5,000
                                                Total           $7,413           $24,748           $5,000

Proceeds from General Long-Term Debt
  9819 Build America CO Proceeds                            $45,466,548      $25,837,904               $0
  9820 CO Proceeds                                                    -      12,100,164                 -
                                                Total       $45,466,548      $37,938,068               $0

                          Total FY 07 Capital Projects      $45,473,961      $37,962,816           $5,000



209 FY 08 Capital Projects

Revenue From Use of Assets
 7510 Interest from Investments                                   $733            $8,094           $3,000
  Total                                                           $733            $8,094           $3,000

Proceeds from General Long-Term Debt
  9820 CO Proceeds                                           $4,533,452       $31,775,316              $0
                                                Total        $4,533,452
                                                             $4 533 452       $31 775 316
                                                                              $31,775,316              $0

                          Total FY 08 Capital Projects       $4,534,185       $31,783,410          $3,000




                                                                108
                                                          FY 2008-09        FY 2009-10        FY 2010-2011
                                                           Actuals           Estimate           Projection

210 FY 09 Capital Projects

Proceeds from General Long-Term Debt
  9820 CO Proceeds                                           $16,758,533                 $0              $0
                                                 Total       $16,758,533                 $0              $0

                           Total FY 09 Capital Projects      $16,758,533                 $0              $0




211 FY 10 Capital Projects

Proceeds from General Long-Term Debt
  9819 Build America CO Proceeds                                      $0        $4,162,096               $0
  9820 CO Proceeds                                            4,253,095        28,232,492                 -
                                                 Total        $4,253,095       $32,394,588               $0

                           Total FY 10 Capital Projects       $4,253,095       $32,394,588               $0




250 Capital Lease Program fund

Proceeds from General Long-Term Debt
  9820 CO Proceeds                                            $8,470,886                 $0              $0
  9826 Capital Lease Drawdowns                                         -                  -               -
                                                 Total        $8,470,886                 $0              $0

                    Total Capital Lease Program Fund          $8,470,886                 $0              $0




260 Court Facilities Improvement Fund

Courts Costs
 3090 Civil                                                            $0        $462,279          $400,000
                                                 Total                 $0        $462,279          $400,000

Revenue From Use of Assets
  7510 Interest From Investments                                       $0            $269              $150
                                                 Total                 $0            $269              $150

               Total Court Facilities Improvement Fund                 $0        $462,548          $400,150




                                                                 109
                                                      FY 2008-09        FY 2009-10       FY 2010-2011
                                                       Actuals           Estimate          Projection


280 County Road & Bridge Fund

Ad Valorem Taxes
  1120 Delinquent - Gross                                          $0            $336             $150
  1130 Penalty & Interest                                           -            903              500
                                              Total                $0          $1,240             $650

Other Taxes, License & Permits
  1290 Drive Way Permits                                           $0        $123,167         $110,000
                                              Total                $0        $123,167         $110,000

Intergovernmental Revenue
  2030 State Apportionment - Lateral                               $0         $90,000          $90,000
                                              Total                $0         $90,000          $90,000

Fees on Motor Vehicles
  4110 Vehicles Licenses Issued                         $12,697,825       $13,009,735       $12,800,000
  4130 Vehicle Sales Tax                                          -        4,235,445         3,223,200
  4170 Weight Fee                                           50,481            51,475            45,000
                                              Total     $12,748,306       $17,296,655       $16,068,200

Other Fees
  5193 Plat Fees                                                   $0        $256,989         $250,000
                                              Total                $0        $256,989         $250,000

Revenue From Use of Assets
  7510 Interest From Investments                           $341,448          $109,304          $19,000
                                              Total        $341,448          $109,304          $19,000

Sales, Refunds & Miscellaneous
  8210 Land & Buildings                                          $0           $16,200               $0
  8220 Waste, Scrap & Supplies                               7,165             9,553            1,000
  8250 Traffic Signs                                         7,907            14,764           10,000
  8260 Vehicles & Road Equipment                                  -                 -           1,000
  8270 Maps & Plans                                          5,820               950            1,000
  8300 Subdivision Road Assessment                             310             3,614            1,000
  8420 Refunds on Prior Year Expense                        54,520               201            1,000
  8453 Insurance Settlements                                31,708             6,299                 -
  8490 Refunds - Other                                            -            1,283            1,000
  8650 Miscellaneous                                           350               460              100
                                              Total        $107,780           $53,323          $16,100

Interfund Transfers
  9910 From General Fund                                           $0       $4,235,445       $4,770,000
                                              Total                $0       $4,235,445       $4,770,000

                    Total County Road & Bridge Fund      $13,197,534       $22,166,123      $21,323,950




                                                             110
                                                      FY 2008-09       FY 2009-10       FY 2010-2011
                                                       Actuals          Estimate          Projection

281 Multi Year Special Road & Bridge Fund

Interlocal Agreements
  2163 SAWS                                                 $21,936        $1,110,403              $0
  2164 CPS                                                 110,000            31,503                -
  2165 Bexarmet                                            404,285           932,706                -
                                              Total        $536,221        $2,074,613              $0

Proceeds from General Long-Term Debt
  9820 CO Proceeds                                        $1,193,765      $24,506,000              $0
  9823 Premium on Bond Issuance                          33,151,000        7,545,000                -
                                              Total      $34,344,765      $32,051,000              $0

Interfund Transfers
  9915 From Road and Bridge Fund                          $4,500,000     $14,315,454        $4,000,000
                                              Total       $4,500,000     $14,315,454        $4,000,000

        Total Multi Year Special Road & Bridge Fund      $39,380,986      $48,441,067       $4,000,000




                                                             111
                                                          FY 2008-09         FY 2009-10         FY 2010-2011
                                                           Actuals            Estimate            Projection

282 TXDOT and ATD Pass Through Financing Fund

Other Taxes
  1217 ATD Tax                                               $10,714,671         $8,395,161         $8,000,000
                                                  Total      $10,714,671         $8,395,161         $8,000,000

Interlocal Agreements
  2163 SAWS                                                     $917,979          $546,867                 $0
  2164 CPS                                                    2,470,869           151,911                   -
                                                  Total       $3,388,848          $698,778                 $0

Revenue From Use of Assets
  7510 Interest From Investments                               $653,924           $111,235            $80,000
  7515 Interest From Sweep                                        1,255             1,421              1,000
  8650 Miscellaneous                                          6,900,988
                                                  Total       $7,556,167          $112,656            $81,000

           Total TXDOT and ATD Pass Through Fund            $21,659,686          $9,206,595         $8,081,000



308 Flood Projects Fund

Ad Valorem Taxes
  1110 Current Year - Gross                                 $19,768,918          $8,191,000         $6,430,900
  1120 Delinquent - Gross                                      153,031             100,000            100,000
  1130 Penalty & Interest                                      154,725             100,000            100,000
                                                  Total     $20,076,674          $8,391,000         $6,630,900
Other Taxes, License & Permits
  1135 Rendition Penalty                                               $46                $29              $0
                                                  Total                $46                $29              $0
Intergovernmental Revenue
  2195 SARA Bexar Appraisal Reimbursement                       $27,598            $34,490            $20,000
                                                  Total         $27,598            $34,490            $20,000
Revenue From Use of Assets
  7510 Interest From Investments                               $418,021           $147,583            $90,000
                                                  Total        $418,021           $147,583            $90,000

Sales, Refunds & Miscellaneous
  8420 Refunds on Prior Year Expense                             $2,918             $8,853                 $0
                                                  Total          $2,918             $8,853                 $0

                              Total Flood Projects Fund      $20,525,257         $8,581,955         $6,740,900




                                                                 112
                                                      FY 2008-09      FY 2009-10      FY 2010-2011
                                                       Actuals         Estimate         Projection

309 Multi Year Flood Projects Fund

 7510 Interest from Investments                              $8,146         $94,994         $35,000
 8650 Miscellaneous                                         90,750                -               -
 9819 Build America CO Proceeds                         50,000,000                -               -
 9820 CO Proceeds                                      103,690,000                -               -
 9823 Premium on Bond Issuance                           1,810,000                -               -
 8420 Refunds                                                     -          4,153                -
                                              Total    $155,598,895         $99,147         $35,000

                          Total Flood Projects Fund    $155,598,895         $99,147         $35,000




                                                            113
                                                         FY 2008-09       FY 2009-10       FY 2010-2011
                                                          Actuals          Estimate          Projection

400 Debt Service Fund

Ad Valorem Taxes
  1110 Current Year - Gross                                 $50,550,827      $63,654,000      $64,499,900
  1120 Delinquent - Gross                                      463,107          500,000          500,000
  1130 Penalty & Interest                                      444,833          375,000          375,000
  1140 Discounts                                                     1                1                 -
  1180 Refunds                                                        -                -            (500)
  1185 Payment in Lieu of Taxes                                 10,814                 -             500
                                                 Total      $51,469,583      $64,529,001      $65,374,900

Intergovernmental
  2085 BABs Tax Credit                                       $1,240,000       $1,839,709       $2,850,797
                                                 Total       $1,240,000       $1,839,709       $2,850,797

Revenue From Use of Assets
  7510 Interest From Investments                             $3,145,853       $1,536,135       $1,300,000
                                                 Total       $3,145,853       $1,536,135       $1,300,000
Interfund Transfers
  9815 Refund Bond Proceeds                                 $14,890,000
  9915 From Road and Bridge Fund                                              4,000,000                -
  9919 From Pass Through Fund                                  482,593        5,934,894        5,940,395
  9823 Bond Premium                                          1,946,604
  9920 Transfers from Parking                                  150,000          150,000          450,000
  9930 Transfers from Flood Control                          5,220,000                 -                -
                                                 Total       $7,799,197      $10,084,894       $6,390,395

                                   TOTAL Debt Service       $63,654,633      $77,989,739      $75,916,092




                                                                114
                                                        FY 2008-09       FY 2009-10       FY 2010-2011
                                                         Actuals          Estimate          Projection

500 Self Insurance- Health/Life Fund

Sales, Refunds & Miscellaneous
  8450 Stop Loss Recovery                                    $242,518         $246,941           $1,000
  8550 Insurance Premiums Employer Health                  21,530,539      20,647,328       21,264,578
  8551 Insurance Premium Employee Health                    7,116,813       8,044,733        8,222,574
  8552 Insurance Premium Retiree Health                              -    moved to 050     moved to 050
  8553 Insurance Premium Other Health                          61,156          66,507           65,000
  8554 Insurance Premium Employer Life                        502,912                -         502,912
  8555 Insurance Premium Retiree Life                          79,441          91,635           79,441
                                               Total       $29,533,380     $29,097,144      $30,135,505

                Total Self Insurance Health/Life Fund      $29,533,380      $29,097,144      $30,135,505




505 Self Insurance- Workers Comp Fund

Other Fees
  5270 Employee Health Clinic Fee                              $1,565          $11,532           $8,500
                                               Total           $1,565          $11,532           $8,500

Sales, Refunds & Miscellaneous
  8450 Stop Loss Recovery                                      $28,578               $0          $1,000
  8550 Insurance Premiums                                   2,606,140        1,684,414                -
                                               Total        $2,634,718       $1,684,414          $1,000

            Total Self Insurance Workers Comp Fund          $2,636,283       $1,695,946          $9,500




550 Fleet Maintenance Fund

Revenue From Use of Assets
  8220 Waste, Scrap, Etc                                       $1,276             $627               $0
  8350 Fleet Maintenance                                     784,970          768,093                 -
                                               Total         $786,246         $768,720               $0

                        Total Fleet Maintenance Fund         $786,246         $768,720               $0




                                                               115
                                                       FY 2008-09        FY 2009-10       FY 2010-2011
                                                        Actuals           Estimate          Projection

565 Technology Service Fund

Sales, Refunds & Miscellaneous
  8351 Technology Services                                 $1,164,675         $534,091               $0
  8420 Refunds - Prior Year                                   39,250                0                 -
                                              Total        $1,203,925         $534,091               $0

                       Total Technology Service Fund       $1,203,925         $534,091               $0



575 Records Management Center Fund

Sales, Refunds & Miscellaneous
  8352 Records Management Storage Fee                       $389,305          $226,254               $0
                                              Total         $389,305          $226,254               $0

Interfund Transfers
  9985 From County Clerk Rec Management Fund                        $0         $49,531               $0
                                            Total                   $0         $49,531               $0

             Total Records Management Center Fund           $389,305          $275,785               $0



580 Storm Water Mitigation Fund

Other Fees
  5195 - Development Permit Fee                                    $0            $8,000             $100
  5985 Stormwater Fee                                      1,601,985         2,045,983        1,890,000
                                               Total       $1,601,985        $2,053,983       $1,890,100

Revenue From Use of Assets
  7510 Interest from Investments                              $4,521            $4,054           $2,000
                                               Total          $4,521
                                                              $4 521            $4,054
                                                                                $4 054           $2 000
                                                                                                 $2,000

                   Total Storm Water Mitigation Fund       $1,606,506        $2,058,036       $1,892,100




                                                              116
                                                        FY 2008-09       FY 2009-10        FY 2010-2011
                                                         Actuals          Estimate           Projection

680 Election Contract Svcs Fund

Intergovernmental Revenues
  2162 Various - Election Contract                          $2,084,440       $1,469,010        $2,000,000
                                               Total        $2,084,440       $1,469,010        $2,000,000

Other Fees
  5162 Election Officer Service Fee                           $92,177             $229          $200,000
                                               Total          $92,177             $229          $200,000
Interfund Transfers
  9910 From General Fund                                     $192,928                 $0              $0
                                               Total         $192,928                 $0              $0

                Total Election Contract Services Fund       $2,369,546       $1,469,239        $2,200,000



682 Chapter 19 Voter Registration Fund

Intergovernmental Revenues
  2032 State Chapter 19 Voter Registration                   $222,918          $86,270          $114,000
                                                Total        $222,918          $86,270          $114,000

             Total Chapter 19 Voter Registration Fund        $222,918          $86,270          $114,000




755 Motor Vehicle Inventory Tax Fund

Use of Assets
  7515 Interest from Sweep                                    $32,482             $549              $500
                                                Total         $32,482             $549              $500

               Total Motor Vehicle Inventory Tax Fund         $32,482             $549              $500




                                                               117
                                                       FY 2008-09        FY 2009-10      FY 2010-2011
                                                        Actuals           Estimate         Projection

760 DA Hot Check Fund

Service Fees
  4190 DA Hot Check Processing Fee                          $631,682          $521,839        $515,000
                                               Total        $631,682          $521,839        $515,000

Revenue from Use of Assets
  8650 Miscellaneous                                            $480            $1,304            $500
                                               Total            $480            $1,304            $500

                             Total DA Hot Check Fund        $632,162          $523,143        $515,500



911 Community Venue Program
Other Taxes, License & Permits
  1235 Motor Vehicle Tax                                   $6,731,847       $6,098,981       $5,000,000
  1236 Hotel Occupancy Tax                                11,564,552       10,375,175       11,000,000
  1237 License Fee                                         1,300,000        1,300,000        1,300,000
                                              Total       $19,596,399      $17,774,156      $17,300,000

Intergovernmental Revenues
  2167 BC Performing Arts Contribution                              $0        $546,148              $0
                                              Total                 $0        $546,148              $0

Use of Assets
  7510 Interest Income                                      $498,112           $23,151         $20,000
                                              Total         $498,112           $23,151         $20,000

                    Total Community Venue Program        $20,094,511       $18,343,454      $17,320,000




                                                              118
COMMUNITY PROFILE




       119
Bexar County was one of 23 counties created in 1836 from a Spanish/Mexican municipality when the
Constitution of the Republic of Texas established county level government. The County gets its name
from San Antonio de Béxar, one of the twenty-three municipalities of Texas at the time of its
independence. San Antonio de Béxar - originally Villa of San Fernando de Béxar - was the first civil
government established in the Spanish province of Texas. Specifically, the municipality was created in
1731 when fifty-five Canary Islanders settled near the system of missions that had been established
around the source of the San Antonio River. The new settlement was named after the Presidio San
Antonio de Béxar, the Spanish military outpost that protected the missions. Today, Bexar County,
pronounced “bear”, is one of 254 Texas Counties and the County seat is located in San Antonio, Texas,
which is the largest city in the County.

Commissioners Court, the governing body for Bexar County, is comprised of the County Judge (elected
county-wide) and four Commissioners, one from each of the precincts shown in the map below:




Geography

Bexar County is located in south-central Texas, about 190 miles (305 km) west of Houston and 140 miles
(225 km) inland from the Gulf of Mexico. The County is strategically located due to the commerce
between the United States and Mexico. The San Antonio River origin is north of downtown San Antonio
and flows south through the County. Other less significant streams and rivers are the Medina, Medio,
Leon, Helotes, Salado, Calvares, and Cibolo.




                                                 120
The County is bounded on the north by Kendall and Comal counties, on the east by Guadalupe and
Wilson counties, on the south by Atascosa County, and on the west by Medina and Bandera counties.
Bexar County encompasses 1,247 square miles of which, 768.21 square miles are unincorporated, 388.57
of which is in the City of San Antonio and 90.22 in other incorporated municipalities.

There are 25 incorporated communities within Bexar County:

    Alamo Heights            Balcones Heights             Castle Hills              China Grove
    Converse                 Elmendorf                    Fair Oaks Ranch           Grey Forest
    Helotes                  Hill Country Village         Hollywood Park            Kirby
    Leon Valley              Live Oak                     Lytle (partial)           Olmos Park
    San Antonio              Schertz                      Selma                     Shavano Park
    Somerset                 St. Hedwig                   Terrell Hills             Universal City
    Windcrest

Climate

Bexar County enjoys mild winters and hot summers with rainfall averages of 31 inches per year. The
climate is subtropical-subhumid with temperatures in January ranging from an average low of 39° F to an
average high of 62° and in July from 73° to 96°.

Transportation

Bexar County is located at the junction of two cross-country interstates, Interstate Highway 35 and
Interstate Highway 10. The County is also served by other major highways, such as Loop 1604, which
forms a complete loop around the city of San Antonio.

Two airports serve the residents of Bexar County: the San Antonio International Airport (SAIA) and the
Stinson Municipal Airport. SAIA averages 260 domestic and international departures and arrivals daily.
The Stinson Municipal Airport primarily serves light aircraft, individuals, and private aviation companies.

The VIA Metropolitan Transit offers a bus and streetcar system with 6,994 bus stops along 90 bus lines
within Bexar County. As Bexar County’s population continues to grow, it is imperative to ensure the
transportation systems are viable, efficient, and integrated to support the growth and lessen the
environmental impacts.

Demographics

In 2009, Bexar County’s population is estimated at 1,651,448 according to the U.S. Census Bureau.
Bexar County’s largest ethnic group is Hispanic or Latino at 58.3 percent, followed by White at 31.3
percent, Black/African Americans at 7.8 percent, Asian Americans at 2.2 percent, American Indian and
Alaska Native at 1.2 percent, Native Hawaiian and other Pacific Islander at 0.2 percent. Those reporting
two or more races at represented 1.7 percent of the population.

Additionally, as of the 2000 U.S. Census, 76.9 percent of Bexar County’s population over 25 has a high
school diploma and 22.7 percent has a bachelor’s degree. The number of households in the County is
488,942 with the average household containing 2.78 persons.

Economic Summary
Despite the current budget crisis facing the State of Texas, Bexar County’s future remains positive in
terms of job creation and growth. For example, Toyota added the Tacoma line to their San Antonio



                                                    121
manufacturing plant, which added an estimated 1,000 jobs and a $100 million investment. Additionally,
according to RelocateAmerica.Com, San Antonio ranked number five in the “Top 10 Overall Cities” and
number five in the “Top 10 Recovery Cities” category. According to Forbes, “Now several relatively
small-scale urban regions are reaching the big leagues. These include at least two cities in Texas: Austin
and San Antonio. Economic vibrancy and growing populations drive these cities, which ranked first and
second, respectively, among large cities on Forbes' "Best Places for Jobs" list.”

San Antonio’s economy has a strong military component. The County is home to two Air Force Bases,
Lackland and Randolph, and three army installations, Fort Sam Houston, Camp Bullis, and Camp Stanly.
Top major employers in the area are: USAA, Diamond Shamrock Refining and Marketing Company,
Baptist Health System, and H.E. Butt Grocery Co.

Bexar County is home to 33 hospitals, 2 research centers, and 12 other health care institutions including
the Brooks Army Medical Center and the Center for the Intrepid Rehabilitation Facility located at Fort
Sam Houston. One of the major medical and biomedical industry sites is the South Texas Medical Center.
The Medical Center is home to 45 health related institutions including the UT Health Science Center-San
Antonio.

Significant successes in the medical and biomedical industries continue to occur within Bexar County.
California-based InCube Labs will establish three new companies in San Antonio by the end of this year
and another two within three years. The three companies that are aiming to produce three cutting-edge
biotechnology devices are Corhythm Inc. with a heart failure device, Neurolink Inc. with an epilepsy
device and Fe3 Medical Inc. with a patch for those with iron deficiencies. These companies will hire
hundreds of workers and contribute to the already growing biomedical industry.

The County’s commercial construction market is one of the healthiest in the country primarily due to $3
billion in military construction work over the next few years and major public projects, such as University
Health System's $900 million capital improvements program. These projects will have a significant
impact on the local construction market and will have positive long-term effects to health care services for
citizens.

Due to a lower overall tax and business regulatory climate, San Antonio’s economy is highly favorable
compared to other economies across the Nation. Due to the expansion of military medicine at Fort Sam
Houston, Toyota’s expanded production of the Tacoma, and ongoing economic development initiatives
underway, the economy in Bexar County remains solid.

Education Overview

Bexar County is served by 20 independent school districts, which includes over 400 schools. Northside
Independent School District is the fourth largest school district in Texas and is the 31st largest public
school system in the United States with enrollment of 94,702 students. Total student enrollment at South
San Independent School District is approximately 10,000 students serving families in the south and
southwest portion of Bexar County.




                                                    122
  Independent School Districts:
   Alamo Heights ISD                 East Central ISD                  Edgewood ISD
   Somerset ISD                      Fort Sam Houston ISD              Lackland ISD
   South San Antonio ISD             Southwest ISD                     Southside ISD
   Judson ISD                        North East ISD                    Northside ISD
   Harlandale ISD                    San Antonio ISD                   Randolph ISD
   Schertz/Cibolo/Universal City     Lytle ISD (partial)               Boerne ISD (partial)
   Comal ISD (partial)               Medina Valley ISD (partial)

Bexar County is also home to over 14 universities and colleges serving 116,000 undergraduate students.
Local universities and colleges that serve Bexar County and the region include University of Texas at San
Antonio (UTSA), St. Mary’s University, Our Lady of the Lake University, Trinity University, and San
Antonio College. UTSA serves over 25,000 students and offers 134 degree programs. The Alamo
Colleges consist of five colleges throughout the Bexar County region and serves a total of 59,513
students.

Local Attractions

Bexar County offers many attractions that draw thousands of tourists every year. Popular attractions
include the unique downtown River Walk, the San Antonio Zoo, and El Mercado.

The jewel of Bexar County is the River Walk, located in downtown San Antonio. The site is sequestered
20 feet below street level with paths that border the San Antonio River as it winds its way through the
middle of the business district. The River Walk stretches approximately two-and-a half miles through a
restaurant, shopping, and entertainment district and connects to the San Antonio Convention Center and
Hemisfair Plaza. The new Museum Reach opened in May 2009 and is part of the ongoing project to
expand the River Walk from two miles to over thirteen miles. The Museum Reach stretches north along
the San Antonio River and connects the existing River Walk to the San Antonio Museum of Art and the
125-year-old Pearl Brewery.

Tourists and residents of Bexar County also enjoy the San Antonio Zoo, which is home to over 3,500
animals representing 600 species of animals on 56 acres near Brackenridge Park. Over 1,000,000 guests
visit the San Antonio Zoo annually.

The historic Market Square in downtown San Antonio is home to El Mercado, Farmers Market, and
Produce Row. El Mercado is the largest Mexican marketplace outside of Mexico located in downtown
San Antonio.

Five historic missions are located within the County and include the Alamo, Mission Concepcion,
Mission San Jose, Mission San Juan, and Mission Espada. The Alamo, originally named Mission San
Antonio de Valero, was established in 1718 and is visited by 2.5 million people annually. Located on
Alamo Plaza in downtown San Antonio, the Alamo is recognized worldwide as a symbol of freedom
and independence.

Other attractions that draw visitors to Bexar County include: Sea World San Antonio, Six Flags Fiesta
Texas, Tower of the Americas, Witte Museum, and the McNay Art Museum.




                                                  123
                                        ECONOMIC OUTLOOK

As the US and Bexar County begins to recover from the recession that began in December 2007 slower
than expected growth has caused many economist to scale back expectations for growth in the next year 1 .
Recognizing this “New Normal”, Commissioners Court approved a budget that held General Fund
expenditures nearly constant and began to explore ways to provide for the expanding need for services
with declining revenue growth. This will be especially important should unemployment continue to
remain above 7 percent in Bexar County as it has for the past nine months, a factor which could adversely
affect revenue. 2

NATIONAL ECONOMY

In September 2010, the Business Dating Committee of the National Bureau of Economic Research
announced that the recession that began in December 2007 officially ended in June 2009. 3 The United
States has worked its way through what has been dubbed “The Great Recession” through unprecedented
measures from policy officials. One of the major pieces of legislation used to spur economic growth and
save or create jobs was the American Recovery and Reinvestment Act (AARA). This act included $288
billion in Tax Benefits, $275 billion in contracts, grants and loans, and $224 million in entitlements. As
of October 22, 2010, $561.2 billion of the $787 billion had been paid out for projects such as bringing
broadband to rural communities around the nation and two facilities that will help wounded soldiers
continue recuperation after they no longer need hospital care. 4

This legislation has had the effect of creating some new jobs and raising the GDP. In a recent report by
the Congressional Budget Office the AARA had contributed to between a 1.7 percent and 4.5 percent
growth in the domestic product and a 1.4 million and 3.3 million increase in the number of employed
during April 2010 and June 2010. According to this report the effects of AARA are expected to gradually
lessen as time goes on. 5

Tactics to help improve the economy have not only come from the Federal Government, but from the
Federal Reserve as well. During December 2008 and March 2010, the Federal Reserve initiated a
program, known as quantitative easing, to buy approximately $1.75 trillion in Treasury bonds. Recently,
the Federal Reserve announced a second round of monetary easing as the economy is still showing signs
of weakness. The Fed will buy $600 billion in Treasuries, while reinvesting an additional $300 billion,
between now and June of 2011. The goal of continuing this program is to increase consumer spending
and encourage business investment. 6 Another tool the Federal Reserve has used to help jump start the
economy in the past year has been included maintaining short-term interest rates at historic lows near 0%
to encourage borrowing.

While legislation such as AARA has aided in helping the economy to recover from the recession, growth
has been slow. According to the Bureau of Economic Analysis, the nation’s economy grew at a robust
3.7 percent in the first quarter of 2010. This growth has slowed to 1.7 percent in the second quarter with
predictions for third quarter growth at 2.0 percent. 7 This growth rate has caused many economists to
scale back their estimates on their outlooks over the next year. While some have worried that this
slowdown may indicate a second recession or a period of deflation, most economists remain confident in

1
  (2010, October 11), NABE Forecasters Cut Growth Outlooks, Wall Street Journal.
2
  Danner, P. (2010, September 17). Unemployment in S.A. Stays High. San Antonio Express News.
3
  National Bureau of Economic Research. (2010, September 20). Business Cycle Dating Committee, National
Bureau of Economic Research. National Bureau of Economic Research.
4
   Recovery.org
5
  CBO Report “Estimated Impact of AARA”
6
  “Fed to Buy $600 Billion of Treasurys”
7
  Bureau of Economic Analysis


                                                    124
the sustainability of an economic recovery. However, they agree that recovery will be slow and take time
causing many to push back their estimates on when the economy will return to normal levels. 8

U.S. Labor Market

Job recovery and the unemployment rate are major concerns of economists going forward. During the
recession the unemployment rate rose to an extremely high 10.1 percent and shed more than 5 percent of
its non-farm payroll jobs. 9 Unfortunately, since that time, the unemployment situation has not shown
many signs of improvement. While the employment rate has come down from the high of 10.1 percent it
has remained over 9.0 percent throughout 2010. In October of 2010, the unemployment rate was 9.6
percent, unchanged since August 2010. Many economists are not expecting this rate to change anytime
soon and believe that the unemployment rate will remain around 9.5 percent through the middle of next
year and end 2011 near 9.2%. 10 Some economists do not think that unemployment will drop back to pre-
recession rates of 5.5 to 6.0 percent until 2018 or later. 11




    Source: Bureau of Labor Statistics

One of the main issues keeping the unemployment rate high is the reluctance of businesses to begin hiring
new employees. Between December 2007 and December 2009, in the nation the number of jobs availble
decreased by 6%. While the economy has recovered some of the jobs that were lost during this period, as
of September 2010 the US was still down 329,000 jobs. This means that the US still has a long way to go
to fully recover from the recession. 12 According to the Federal Reserve Bank of San Francisco 300,000
net jobs would have to be produced each month in order for the unemployment rate to fall to 8 percent by
the end of 2012. 13 So far in 2010 this has not been the case. According to the Bureau of Labor Statistics,
in October 2010, 151,000 jobs were added to the payroll of private sector businesses. This follows five
months in which non-farm payrolls have added jobs. 14

8
  Aversa, J. (2010, October 28), AP Survey: Only Slight Economic Gains Seen in 2011, Associated Press
9
  Rampell, C. (2010, September 20), Recession May be Over, but Joblessness Remains, The New York Times.
10
   (October 11, 2010), NABE Forecasters Cut Growth Outlooks
11
   Aversa, J. (2010, October 28), AP Survey: Only Slight Economic Gains Seen in 2011, Associated Press.
12
   Rampell, C (2010, September 20), Recession may be over , but Joblessness Remains, The New York Times.
13
   Rugaber, C. (2010, October 8,2010), Economy Likely Creating Some Jobs, But Not Enough, The Associated
Press.
14
   Di Leo, L and Sparshott, J, (2010, November 5), Economy adds 151,000 Jobs, The Wall Street Journal


                                                    125
Consumer Confidence

Just as with the unemployment situation Consumer Confidence and Consumer Spending has also
indicated a sluggish economy. In October the Consumer Confidence Index climbed to 50.2. While this is
up from a reading of 48.6 in September, it is still well below the 90 threshold for a stable economy and a
level of 100 that would indicate an economy that was growing strongly. According to the experts, the
main reason for the low level of consumer confidence is the still high unemployment levels. 15 According
to the Conference Board’s press release in October, consumers are still very concerned about the
employment situation. This has caused consumers to remain concerned about the economy and until the
unemployment picture improves most analysts believe that consumer confidence will remain low. 16




Source: The Conference Board

In a related issue Consumer Spending has also been stagnant. Between June and August of 2010,
consumer spending remained relatively flat, with consumer spending rising only .4 percent in both July
and August. While this is an upward movement, concern remains that until incomes begin to grow
consumers will be reluctant to spend and instead save more. With consumer spending accounting for 70
percent of total economic activity, economist agree that until consumer spending rises recovery from the
recession will be held back.

U.S. Real Estate Market

As with the rest of the economy the housing market has been slow to recover from the financial crisis and
many experts believe the recovery will remain slow throughout 2011, while a full recovery may not
happen until 2012. 17 Experts point to several factors impeding the housing market over the next several
years, including mortgage delinquencies, continued foreclosures and subsequent foreclosure sales.

Foreclosures now make up nearly a third of the entire residential real estate market according to Realty
Trac, a major home sales research firm. 18 The enormous number of foreclosures on the market can have
an impact on home prices as homes under foreclosure usually sell for much less than a home sale that is
not under foreclosure. With so many of these houses on the market, sales and prices are not expected to

15
   Censky, A. (2010, October 26). Consumer Confidence Ticks up in October. CnnMoney.com
16
   The Confrence Board October Release
17
   Wotapka, D. (2010, October 26). Mortgage Bankers Push Housing Recovery to 2012. The Wall Street Journal.
18
   Isidore, C, (2010, October 8). Foreclosure Freeze Shakes battered Home Market. CnnMoney.com


                                                     126
improve much going forward. 19 At the same time, foreclosure practices have been brought into question
causing several states to place moratoriums on foreclosure proceedings. This probe is expected to center
around whether the paperwork used in many foreclosure cases was accurate and filed correctly.

U.S. Stock Market

The US stock market has continued to maintain the positive growth that began in March of 2009. This
positive growth has lead to the Dow Jones hitting its highest closing level since Lehman Brother’s
collapsed in September of 2008. 20 The stock market, however, has been sensitive to many issues, such as
the growth of China’s economy, European sovereign debt problems in Ireland, Portugal, Spain, and
Greece, and even the federal government’s attempts at spurring on an economy that continues to show
signs of weakness. Additional interventions into the free market by the US government or continued
debate over extending tax cuts could weigh heavily on the stock market. While it is ultimately difficult to
predict what the stock market will do going forward if the private sector continues to show signs of
efficiency and post consistent profits there is a positive outlook for the long term as long as the stock
market continues to show its resolve and resilience to bad news in the short term.




Source: Wall Street Journal

TEXAS ECONOMY

As with the rest of the nation, Texas was hit by the recession in 2009 and recovery has been slow.
Despite the still high unemployment rate, many economists believe that Texas will lead the way in
economic recovery. Most point to stable home prices and a strong business environment as reasons why
Texas’ recovery will continue to outpace most other states in recovery from the Economic Recession.

Texas Housing Market

While Texas did not experience a major housing crisis like many other states in the United States, there
was a slight decrease in home values during the recession yet recovery from the downturn has begun.
Over the first six months of 2010 the median Texas Home Price increased about 1.5 percent a month
compared to .3 percent a month nationally. 21 This trend however seems to be slowing as the Homebuyers

19
   La Monica, P. (2010, September 20). The Housing Recession isn’t Over. CnnMoney.com
20
   Russolillo, S. (2010, November 4). Dow Closes at Highest Levels since Lehman Collapse.
21
   Gaines, J. (2010, September 3). Housing Market First Half 2010 Recap, The Real Estate Center at Texas A&M


                                                     127
Tax Credit program that helped homebuyers in the beginning of the year has ended. For example, home
prices in the Dallas area decreased by 1.1 percent in August. 22 The Houston area also experienced a
decline in housing prices of 1.3 percent in the third quarter of 2010. Overall though the median price of a
house in Texas rose 1.1 percent in the third quarter of 2010. 23

Another important measure of the housing market is the level of foreclosures on the market. During the
first half of 2010, foreclosures continued to rise in Texas with over 76,860 total notices filed and over
45,558 notices of trustee sales filed. 24 Despite this rise, the foreclosure rate remains lower than in other
areas of the country. For example in September 2010, Texas had a foreclosure rate of 1 in every 752
mortgages entering foreclosure. This is substantially better than the foreclosure rate of 1 in every 69
mortgages in Nevada or the 1 in every 148 mortgages in Florida in September 2010. 25

Texas Labor Market

Compared to the United States as a whole the Texas economy has done relatively well on the job front.
Between September 2009 and September 2010, 166,600 new jobs were added to the Texas economy for a
growth rate of 1.6 percent. In comparison to a national annual job growth rate of .5 percent for this same
time period, the Texas economy added jobs at a robust rate. According to the Real Estate Center at Texas
A&M, the private sector lead the way in this job creation with a majority of the jobs coming from the
Mining and Logging industry. 26

While Texas has been adding jobs, the unemployment rate remains constant following the US
employment rate. In September of 2010, Texas had an unemployment rate of 8.1 percent. While this was
down from an unemployment rate of 8.3 percent in August, it represented the fourteenth straight month in
which the seasonally adjusted unemployment rate in Texas was over 8 percent. 27 This represents the
longest streak of 8 percent unemployment since February 1986 to December 1987. The August reading
of 8.3 percent was the third time this year it reached that level and was the highest reading since July
1987 when it reached 8.4 percent. 28
                                                          Texas Unemployment Rate

                     8.5

                       8

                     7.5

                       7
              Rate




                                                                                                                           Rate
                     6.5

                       6

                     5.5

                       5
                                                                         9
                         09




                                                                                 10
                                   9




                                                                                           0
                                                               9




                                                                                                                       0
                                                      9




                                                                                                              0
                                             9




                                                                                                     0
                                 -0




                                                                      -0




                                                                                         -1
                                                             -0




                                                                                                                     -1
                                           -0


                                                   l-0




                                                                                                   -1


                                                                                                           l-1
                       n-




                                                                               n-
                                                                    ov
                               ar




                                                                                       ar
                                                           ep




                                                                                                                   ep
                                        ay




                                                                                                ay
                                                 Ju




                                                                                                         Ju
                     Ja




                                                                             Ja
                              M




                                                                                      M
                                                                   N
                                       M




                                                                                               M
                                                          S




                                                                                                                  S




                                                                       Month


          Source: The Bureau of Labor Statistics

22
   Baker, S (2010, October 26). DFW home prices dip in disappointing month. Fort Worth Star-Telegram
23
   Hiller, J. (2010, November 1). Texas Home Sales Down 20 percent. San Antonio Express News.
24
   Gaines, J. (2010, September 3). Housing Market First Half 2010 Recap, The Real Estate Center at Texas A&M
25
   Comptrollers Economic Outlook
26
   Anari, A and Dotzour, M, (October, 2010), Monthly Review of the Texas Economy, The Real Estate Center at
Texas A &M.
27
   Bureau of Labor Statistics.
28
   Danner, P. (2010, September 17), Unemployment in S.A. stays high, The San Antonio Express News


                                                                             128
August 2010 Unemployment Rates
        State           Unemployment
   North Dakota             3.7
  South Dakota               4.5
     Nebraska                4.6
 New Hampshire              5.7
     Vermont                  6
       Hawaii               6.4
      Kansas                 6.6
        Iowa                 6.8
     Wyoming                 6.8
    Minnesota                 7
    Oklahoma                  7
      Virginia                7
     Maryland                7.3
     Montana                 7.4
        Utah                 7.4
     Arkansas                7.5
      Louisiana             7.6
       Alaska                7.7
    Wisconsin                7.9
       Maine                  8
     Colorado               8.2
   New Mexico               8.3
     New York                8.3
       Texas                 8.3
     Delaware               8.4
  Massachusetts              8.8
   West Virginia            8.8
       Idaho                 8.9
   Washington               8.9
   Connecticut              9.1
     Alabama                 9.2
   Pennsylvania              9.2
     Missouri                9.3
US Unemployment             9.6
    New Jersey               9.6
    Tennessee               9.6
      Arizona                9.7
  North Carolina            9.7
      Georgia                10
     Kentucky                10
    Mississippi              10
       Illinois             10.1
        Ohio                10.1
      Indiana               10.2
      Oregon                10.6
  South Carolina             11
      Florida               11.7
   Rhode Island             11.8
     California             12.4
     Michigan               13.1
      Nevada                14.4

  Source: Bureau of Labor Statistics




                     129
Texas Industry

According to the Texas State Comptroller, the Gross State Product (GSP) for 2010 is projected to be
$1,279 billion, making Texas the world’s eleventh largest economy in the world. 29 While the economic
recession did have an impact on industries located in Texas, advantages such as stable home prices and a
stable political environment have made Texas attractive to companies wanting to relocate.

Manufacturing

According to the Dallas Federal Reserve, Texas manufacturing accounts for almost 10 percent of the
entire amount of goods produced in the United States. This is second only behind California. After a
sluggish start to the year factory orders are beginning to increase as is evident by the growing number of
new orders and shipments from factories in the state. While still in the negative territory for the month
this increase does indicate that there is some expansion in the sector. 30

Agriculture

The Texas Agricultural Industry is a leading part of the overall US Agriculture Industry and is the second
largest resource based industry in Texas. The Texas agriculture industry, which generates more than
$100 billion a year, accounts for 6 percent of the US agricultural industry. Its top exports include cattle,
cotton, sheep, wool, goats, mohair, and horses. 31 Overall, this year the conditions for the Texas
agricultural sector have been good. While Tropical Storm Herminie did cause some flooding in areas it
helped to improve the soil condition and lead to a better crop yield than normal. Boosted by higher
commodity prices and strong demand for US Agricultural products optimism in this industry remains
strong. 32

Healthcare and Biosciences

Texas is fortunate to have some of the best medical centers in the country. However, a persistent concern
in the Healthcare industry is the nursing shortage. The Texas Center for Nursing Workforce Studies and
the Texas Department of State Health Services estimate that Texas will be 71,000 full-time nurses short
of the number it will need by 2020. The nursing shortage is even more pronounced in rural Texas, where
non-metropolitan counties in Texas have a much lower ratio of registered nurses to population than urban
counties. It is estimated that in order to meet the coming demand nursing programs in the state of Texas
will have to graduate 25,000 new nurses annually to be able to keep up. 33
Energy
Texas is a leading producer of both oil, natural gas, and wind powered energy in the nation. Texas’
petroleum factories can produce almost 4.7 million barrels of crude oil per day. This production makes it
the single largest oil producing state in the nation, second only to Federal offshore areas. Wind resource
areas in the Texas Panhandle, along the Gulf Coast, and in the Trans-Pecos region offer some of greatest
wind power potential in the United States. With over 2,000 wind turbines in West Texas alone it leads
the nation in wind powered generation capacity. 34



29
   Comptroller’s Economic Outlook
30
   Federal Reserve of Dallas, (September 27,2010). Texas Manufacturing Improves in September)
31
   Texas Department of Agriculture Strategic Plan Fy 2011-2015
32
   Dallas Federal Reserve (October 20,2010), Beige Book, The Dallas Federal Reserve
33
   Texas Comptroller of Public Accounts, Texas in Focus: A Statewide view of opportunities
34
   US Energy Information Administration, State and Energy Profiles


                                                     130
                                                            BEXAR COUNTY ECONOMY
Bexar County Real Estate Market
As was the case in 2009, foreclosures remain a top concern in Bexar County. Last year Bexar County hit
16,126 foreclosure notices, the highest in over 2 decades. Between January and September of 2010,
Bexar County issued more than 14,400 foreclosure notices and appears likely to surpass the 2009 total. In
October alone Bexar County posted 1,500 properties for sale at auction. This represents a 6 percent
decrease over this time last year but still puts the County on track for a record year of foreclosure sales.
According to the Foreclosure Listing Service, due to high national unemployment and a sluggish real-
estate economy in general, there is no expectation that the number of foreclosures will drop anytime
soon. 35




          Source: Bexar County District Clerk

                                                        Foreclosures In Bexar County In 2010



                                 1,700
             # of Foreclosures




                                 1,600
                                 1,500
                                 1,400
                                                                                                                     Foreclosures
                                 1,300
                                 1,200
                                 1,100
                                 1,000
                                                                                                     Au


                                                                                                             Se
                                         Ja


                                                 Fe




                                                                Ap


                                                                         M


                                                                                     Ju
                                                        M




                                                                                             Ju
                                                                          ay
                                                        ar




                                                                                      n-
                                          n-


                                                   b-




                                                                                              l-1
                                                                   r




                                                                                                        g


                                                                                                                p
                                                                  -1




                                                                                                               -1
                                                                                                       -1
                                                          -1
                                            10




                                                                              -1


                                                                                        10
                                                   10




                                                                                                 0
                                                                    0




                                                                                                         0


                                                                                                                 0
                                                            0




                                                                                 0




                                                                       Year

            Source: Bexar County District Clerk

Another major issue that has been affecting the Bexar County Housing Market is falling appraisal values.
During 2009 appraisal values in Bexar County fell by 2 percent over the previous year. In 2010, 60
percent of Bexar County residents saw a decrease in the taxable value of their homes. In contrast only 27
percent of citizens saw their appraisal values go up. The overall value of Bexar County property was

35
     Hiller, J. (September 20, 2010) Local foreclosures set to beat record, San Antonio Express News


                                                                                     131
$112.6 billion in 2010, down from $114.2 billion in 2009.          Most experts point to the increase in
foreclosures as the reason for the decrease in values. 36




       Source: Bexar County Aprasial District

Bexar County Labor Market
In August 2010, San Antonio unemployment rate fell to 7.6 percent. While this is down from a record of
7.7 percent which had been reached the previous two months it is still near historical levels. This marked
the eighth month of 7 percent unemployment, something that has not been seen since 1990. 37 This trend
continued into September when the unemployment rate reached 7.2 percent. The unemployment rate
remained high in August and September despite the addition of 4,100 jobs to the economy in September.
These job gains however, appear to be a seasonal phenomenon and are not expected to be sustained over
the next several months. 38




     Source: Bureau of Labor Statistics



36
   Hiller, J. (2010, May 26) Property Apprasials fall again, The San Antonio Express News.
37
   Danner, P (2010, September 17) Unemployment in S.A. stays high. The San Antonio Express News.
38
   Danner, P. (2010, October 22) S.A. Unemployment falls in September. San Antonio Express News.



                                                    132
Bexar County Industry

Bexar County is home to a wide variety of industries, which consists of biosciences, medicine, aviation,
tourism, aerospace, military and information technology sectors. The local economy is a healthy mix of
business services, biomedical technology and research, a diversified manufacturing sector, a rapidly
growing information technology industry, and a thriving military community. Many companies continue
to choose San Antonio due to its geographic advantages, high quality of life, affordable housing, and low
cost of living.

Aerospace and Defense

Bexar County has a strong military presence and remains “Military City, USA,” home to Fort Sam
Houston, Lackland Airforce Base, Randolph Air Force Base, Brooks City-Base, Camp Bullis, and Camp
Stanley, as well as leading government contractors such as Boeing, Lockheed Martin, Pratt &Whitney,
General Electric, and Sin-Swearingen.

The Base Realignment and Closure process is nearing completion in San Antonio. Scheduled to be
completed in September of 2011, the economic impact of this project is expected to be $621 million per
year. Projects in Bexar County within this action total $2.1 billion in construction and include an aircraft
taxiway at Randolph Airforce Base, an urban assault course at Camp Bullis, and building renovations at
Lackland Airforce Base. These three military bases along with Fort Sam Houston are expected to receive
4,886 new personnel, 5,500 family members, and 9,000 additional students. 39 With the overall project
eighty percent complete and seventy percent of those scheduled to relocate to San Antonio already here,
BRAC is already having an impact on the Bexar County economy.40

Auto Industry

In August 2009, Toyota announced it would shift production of its Tacoma Pickup from its NUMMI
Plant in California to San Antonio by the summer of 2010. The shift involved new direct investment of
$100 million in investment and the addition of a 1,000 jobs to the Bexar County economy. Production of
the Tacoma pick-ups are supposed to a peak at over 200,000 trucks a year within a month of the plants
opening. 41

Throughout these developments, Bexar County has been working to address the needs and realize the
opportunities of our automotive industry. Since 2008, Bexar County has lead the development of the
Texas-Mexico Automotive SuperCluster (TMASC) initiative, which aims to preserve and grow existing
industry, recruit foreign direct investment, spur innovation in new technologies, and develop the human
capital necessary of a next-generation workforce. Bexar County continues its commitment to improve the
local economy by working creatively and collaboratively to advance this initiative.

Healthcare and Biosciences

According to the Bexar County Economic Development Department, in 2007 the Biosciences industry
contributed over $2.8 billion to the Bexar County Economy. Home to businesses such as Kinetic Corps,
INC, Stanibo Laboratory and Vidcare Corp Bexar County has long had a strong biosciences industry.
This industry was further bolstered in 2009 with the announcement by Medtronic, Inc. that San Antonio
would be the new home of its Diabetes Therapy Management and Education Center, which is expected to
hire nearly 1,400 professional over the next five years. Additionally, Methodists Healthcare Systems co-


39
   McIlvaine, Rob (2009, August 12) BRAC brings upheaval, opportunity to San Antonio, US Army MWR
40
   Lucio, V. (2010, September 15) Brac On Track. San Antonio Express News
41
   Tacoma day in SA, San Antonio Express News


                                                    133
owner, HCA Inc., posted a 23 percent increase in profits in the third quarter and has agreed to buy Texsan
Heart Hospital in San Antonio from MedCath Corp. 42

                              U.S. AND MEXICO ECONOMIC RELATIONS

Trade between the US and Mexico totals almost $850 million a day. This makes Mexico the United States
third largest trade partner and second largest export market for U.S. products. Historic ties between
Texas and Mexico have helped foster a strong economic region based on trade, tourism and industry.
One of the most important features of this partnership is the North American Fee Trade Agreement
(NAFTA). With the creation of NAFTA, trade between Mexico and the United States has increased from
$88 billion in 1993, the year before NAFTA was enacted to an estimated $301 billion in 2009. 43

This close tie has left Mexico extremely vulnerable to US recession contracting 6.5 percent during 2009.
However, in 2010 it has rebounded driven by an increase in industrial production. According to an
estimate by Banco de Mexico the Mexican economy is expected to create 25,000 jobs over the next
year. 44 While Mexico’s manufacturing strength is recovering sooner than its consumer strength it still
represents an excellent market for goods from US. Import trends show Mexico winning back a share of
the US market that it has been losing to China for several years. Between July 2009 and July 2010,
investors from the United States poured $2 billion into Mexico equities. This is a sharp contract to the
year before where investors withdrew $470 million from Mexican equities. One of the main reasons that
Mexico has been winning back its share of the US is because of its competitive advantage. The
combination of benefits of lower wages, stable labor relations, lower landed transportation costs,
favorable currency exchange rates and reasonable tariff costs make investing in Mexico attractive
especially during hard economic times. 45

One issue though that has been increasing over the past several years and could put a damper on
investment in Mexico. The rise in drug cartel violence and kidnappings by organized crime groups
represent a risk for business as well as for public safety especially in some of Mexico’s border areas.
Narcotics and organized criminal violence has spiked over the past 3 years. The 7,800 killings related to
narcotics violence in 2009 was nearly 142% more than the year before and more than three times the
number of organized crime-related homicides in 2007. 46 Ongoing drug-cartel violence and crime creates
additional security costs for bussiness’ shipments and even personnel, and it is reportedly already
reducing the amount of new investment and business activity in Mexico. According to some estimates, if
not for the drug violence keeping business’ away from investing in Mexico the Mexican GDP would have
risen an additional 1.5 percent in 2010. 47




42
   San Antonio Business Journal, (2010, November 9), Methodist Healthcare owner records 23 percent jump in
third quarter income, San Antonio Business Journal.
43
   Doing Business in Mexico:2010 County Commercial Guide for US Companies, US Department of Commerce
44
   Levin, J and Martinez, R. (2010, July 28), Mexico’s Central Bank Maintains 2010 Economic Growth Forecast at
4% to 5%, Bloomberg News
45
   Harif, T and Levin, J. (2010, October 4, 2010), Mexico Boom Biggest in America as Drug Criminals Lose to
NAFTA
46
   Doing Buisness in Mexico:2010 County Commercial Guide for US Companies, US Department of Commerce
47
   Gould, J and Levin, J, (2010, May 20) Mexico GDP Climbs 4.3 percent as Drug War Drags on Economy,
Bloomberg News.


                                                      134
                                              SUMMARY

While the economy has shown signs of a continued recovery, diminished growth and high unemployment
have caused many economists to scale back their expectations for the coming year. Consumer spending
will remain low with the high level of unemployment that the national economy is currently experiencing.
Since consumer spending accounts for seventy percent of total economic output, most economists believe
that until unemployment lowers the economic recovery will be held back. Businesses will continue to
explore ways to manage costs and preserve capital until the economy exhibits long term sustainability of a
recovery. In saying that, Texas and Bexar County are poised to be leaders in the recovery as businesses
continue to choose Bexar County, specifically, as a place to relocate existing operations or begin new
initiatives. As Bexar County continues to be a leader in the economic recovery it must still do so with the
realization that revenue growth may never return to past levels even as demand for services continues to
rise.




                                                   135
FIVE YEAR FINANCIAL HISTORY




            136
Five Year General Fund History
Understanding the historical trends in Bexar County’s annual budget can contribute to a better
understanding of County priorities and its commitment to meet the service demands of its growing
population efficiently and fairly. As the population increases, the demand for services increases as well --
particularly in unincorporated areas where citizens often expect services that are traditionally provided by
municipalities. Other factors such as inflation, legislative mandates, jail population increases, additive
program changes, capital planning initiatives, and employee benefit costs have impacted the Bexar
County budget over the last five years.

In FY 2006-07 the adjusted General Fund Budget was $345.1 million. The increase for FY 2006-07 was
driven primarily by program changes (52 new positions County-wide) necessary to meet the growing
service demands of the County’s expanding population, increased funding for public safety programs
(including jail population initiatives and a collective bargaining agreement), increased contingency funds,
and special one-time debt payments.

In FY 2007-08 the adjusted General Fund totaled $367.6 million, a 6.5% ($22.5 million) increase over the
FY 2006-07 expenditures. As directed by Commissioner’s Court, the FY 2007-08 General Fund budget
was limited to a level that could be supported by a 5% increase in ad valorem revenue plus increases from
other revenue sources. The $22.5 million increase included $2.7 million to fund the step-plan in the
second year of the collecting bargaining contract with the Deputy Sheriff’s Association of Bexar County,
$1.5 million for market study salary adjustments for non-exempt employees, $2.2 million for other
compensation programs, $7.0 million for expanded or new services, and $7.4 million to help address
mandates pertaining to jail population and future retiree health care costs.

In FY 2008-09 the adjusted General Fund totaled $371 million, a less than one percent ($3.4 million)
increase over the FY 2007-08 expenditures. As in FY 2007-08, Commissioner’s Court directed the FY
2008-09 General Fund budget limited to a level that could be supported by a 5% increase in ad valorem
revenue plus increases from other revenue sources. However, the global financial crises that dominated
FY 2008-09 budget year required Bexar County to take drastic, but necessary, mid-year actions to ensure
the long term stability of the County’s finances. In January 2009 immediate proactive budget balancing
strategies aimed at reducing expenditures, without impacting the delivery of core County services to our
citizens, and without requiring an increase in the tax rate in the next fiscal year were enacted. Office and
department budgets were adjusted to reflect reduced expenditure targets and initiatives were implemented
to help achieve those new targets. An immediate hiring freeze was implemented, and a salary freeze was
enacted on all employees earning over $100,000. Also, a freeze on all “out of cycle” midyear budget
additions was enacted. The $4 million increase is mainly attributable to $3.8 million to fund the step-plan
in the second year of the collecting bargaining contract with the Deputy Sheriff’s Association of Bexar
County. The FY 2008-09 Budget also included a General Fund appropriated fund balance of $49.2
million.

The FY 2009-10 General Fund estimates a total of $375 million, a 1.1% ($4 million) increase from total
FY 2008-09 expenditures. Cost containment strategies initiated in FY 2008-09 were extended into the FY
2009-10 Adopted Budget. This was the second of a three year plan to reduce expenditures and balance
recurring revenues with recurring expenses. Open positions remained frozen, positions were eliminated
and compensation programs that increased salary costs, such as general market adjustments, the
progressive pay models, the six month adjustment program, non-renewable salary increases and the merit
award program were suspended. The increases in the FY 2009-10 Adopted Budget were for staff required
for the new courts created by the 81st Texas Legislature. The Adopted Budget included a General Fund
appropriated fund balance of $44.6 million.



                                                    137
The FY 2010-11 General Fund Adopted Budget totals $375.4 million, a less than one percent increase
over 2009-10 estimates and a less than one percent increase when compared to the 2009-10 Adopted
Budget. This is the third and final year of the budget balancing strategy initiated in FY 2008-09. The FY
2010-11 Adopted Budget maintains almost all expenditures from FY 2009-10. All new program changes
were funded using existing appropriated funds or by eliminating inefficient and unnecessary programs.
The increases in the FY 2010-11 Adopted Budget are primarily aimed at keeping an adequate
contingency reserve in case the economy declines again and accounting for increases in utility rates. The
Adopted Budget includes a General Fund appropriated fund balance of $47.4 million to continue to meet
our commitment to the rating agencies to maintain operating reserves of at least 10 percent.

Five Year Carry Forward Balance History
The carry forward fund balance represents the sum of unspent funds from the previous year. Graph 1
below illustrates the fund balances both realized and anticipated over the past five years in all funds as
well as the General Fund. The appropriated fund balances are budgeted much like any other item.
However, these balances are designed to be spent only in emergencies or unexpected duress.

Beginning with the FY 2008-09Adopted Budget, strategies were implemented to bring recurring revenues
and ongoing expenditures into alignment. The strategy in FY 2008-09 included mid-year budget
reductions for every office and department between 3-5 percent. The financial balancing strategies
developed in FY 2008-09, coupled with further reductions in FY 2009-10, and the containment strategies
of the FY 2010-11 have resulted in projections that indicate that next five years will be financially
manageable.

In all other funds, the appropriated fund balances amounts are significantly higher. In capital projects,
some projects are multi-year undertakings, so their funding carries forward to the next year. In FY 2007-
08 several large multi-year projects were budgeted, but not yet completed resulting in a high carry
forward balance for FY 2008-09 in the All Funds category. The decrease in FY 2010-11 All Funds carry
forward balance is in anticipation of the completion of several large capital projects.




Graph 1 – Five Year Carry Forward Balance History




                                                   138
Five Year General Government Expenditure History
The General Government section includes departments and offices such as Commissioners Court, the
County Auditor, Purchasing, Information Technology, the County Clerk, and the Tax Assessor-
Collector’s Office. Expenditures within this section have steadily increased over the past five years. The
FY 2010-11 Adopted Budget appropriates $115.7 million across all funds for these functions. This
equates to an increase of 10.7 percent since FY 2006-07. The FY 2010-11 General Fund Adopted Budget
appropriates $63.3 million, a 4.3 percent increase from FY 2006-07 expenditures, but a slight decrease in
funding from FY 2009-10 estimates.

The General Government appropriations for all funds also include funds budgeted in the County’s Other
Operating funds. A significant portion of expenditures from these funds is within the County Clerks
Records Management Fund. As a General Fund cost-saving measure, beginning in FY 2009-10, the
County Clerk allocated all records management fees and costs related to document imaging services be
expensed within the County Clerk Records Management Fund.

Also included within the General Government appropriations are funds budgeted in the County’s Internal
Service Funds. These funds were budgeted beginning in FY 2002-03. In FY 2010-11, the Internal Service
Funds account for $42.9 million, approximately 37 percent, of general government appropriations.
Increases in health insurance ($3.8 million since FY 2008-09) and increases in other post-employee
benefits ($1.6 million since FY 2008-09) contribute to the rising expenditures within all funds as shown
below.




Graph 2 – Five Year General Government Expenditure History




                                                   139
Five Year Judicial Expenditure History
The expenditures within the Judicial category include appropriations for the District Attorney’s Office, all
District, County, and Justice Courts, the District Clerk’s Office, all Justice of the Peace Courts, and public
indigent defense. All of these offices and departments are impacted by both the number of cases handled
and the number of courts operated. The Texas Fair Defense Act was implemented in January 2002, and
since that time, court appointed counsel fees for indigent defendants have increased in Bexar County to an
estimated $12.9 million for FY 2010-11. This amount includes $1.6 million budgeted in Non-
Departmental Contingencies. Due to the significant and uncontrollable nature of these expenses in FY
2008-09 Planning and Resource Management (PRM) created a Judicial Management Report for all
County and District Courts. This report is presented to Commissioners Court and the various courts on a
quarterly basis to help streamline operations without sacrificing due process of law. The report includes
the following management statistics: Net Cost per Disposition, Jail Bed Days, Clearance Rate, Time to
Disposition, Age of Active Cases Pending, and Caseload Comparison.

A significant component of the Judicial appropriations within the past three years has been the addition of
six new courts approved during the 81st Texas Legislative Session for implementation in Bexar County.
Three of the new courts established were County Courts-at-Law and have replaced the Plea Court, Impact
Court, and the Auxiliary (Jail) Court. All of these courts were already fully operational and consequently
the transition required almost no new funding. The remaining three courts established were one Civil, one
Criminal, and one Juvenile District Court, which are also all currently fully operational.

Overall the FY 2010-11 General Fund Adopted Budget is a slight increase from FY 2009-10 estimates.
The reduction in funding within the Trial Expense, Appellate Public Defenders Office, and Pretrial
Services budgets reduction assists in maintaining expenditures within this appropriation.




Graph 3 – Five Year Judicial Expenditure History




                                                     140
Five Year Public Safety Expenditure History
The expenditures within the Public Safety category include appropriations for all law enforcement
operations including the Adult and Juvenile Detention Facilities, and the office of the Medical Examiner,
Criminal Laboratory, Fire Marshal and Community Supervision and Corrections. The sharp increase in
the General Fund for Public Safety since FY 2006-07 has been due to the implementation of the County’s
first collective bargaining agreement in FY 2006-07 (approximately $7.4 million) and the personnel and
operational costs related to increasing jail population. Subsequent to the adoption of the FY 2009-10
Budget an agreement was made with the Deputy Sheriff’s Association of Bexar County and the Sheriff’s
Office for use of 208 additional beds. This allowed for an increase in bed capacity from 4,390 to 4,598,
while remaining in compliance with the Texas Commission on Jail Standards regulations. This resulted in
a decrease in expenditures since the County did not have to fund inmates being housed in surrounding
counties. Another cost-saving measure implemented in the FY 2009-10 Adopted Budget provided for an
incentivized early retirement program estimated to save $1.3 million though the deletion of 28 uniform
positions.

The FY 2010-11 General Fund Adopted Budget continues the cost-cutting trend by funding the overall
Public Safety appropriation $3.9 million less than FY 2009-10 estimated expenditures. The funding
decrease is predominantly due to savings in the Sheriff’s Office budget by realizing full year savings from
the Volunteer Retirement Incentive Program and the filling of cadet classes only when there are an equal
number of uniform vacancies in the Office. However, the outlook for maintaining these expenses seems
unlikely since the impact of a new collective bargaining agreement on the County’s General Fund can not
be estimated until negotiations are finalized.




Graph 4 – Five Year Public Safety Expenditure History




                                                   141
Five Year Education and Recreation Expenditure History
Expenditures in the Education and Recreation category represent a relatively small percent of all County
operating appropriations. This group includes Infrastructure Services-Parks and Agricultural Extension
Services, which is now under the direction of the Economic Development Department.

Infrastructure Services has provided a Parks Master Plan with a total of ten new park acquisitions
proposed to be completed by 2020. This master plan also includes renovations to seven existing parks.
The anticipated total budget to complete the Parks Master Plan is an estimated $19.6 million. The Parks
Master Plan follows along with the Texas Parks and Wildlife Department’s guidelines in assessing the
needs for the parks. These guidelines take the demand, standards, and resources in accordance with the
local area. According to the Parks Master Plan, County parks served approximately 1.6 million to 1.7
million attendees in FY 2005-06 and FY 2006-07 combined.

The Agricultural (AgriLife) Extension Services is a program funded by both Bexar County and the State
of Texas. Currently, the State is anticipating a budget shortfall of several billion dollars and has begun to
take measures to reduce spending. Consequently, the AgriLife Extension Office was required to reduce
state funded personnel in the FY 2010-11 and is expecting further reductions in the FY 2011-12. The FY
2010-11 General Fund Adopted Budget includes increased funding for the additional personnel
eliminated by the State. The future of this office will continue to be impacted by the State funding
reductions and demands of services required by the County.

The sharp decline in all funds within this appropriation is due to a significant decrease in funding for
grant programs. In FY 2007-08 $2.9 million was spent on the Help America Vote Act (HAVA) and the
Texas Juvenile Probation Commission Title IV-E grant. The FY 2010-11 Adopted Budget only includes
funding for the HAVA grant at $92,102.




Graph 5– Five Year Education and Recreation Expenditure History




                                                    142
Five Year Highways Expenditure History
The Highway Expenditure group includes projects within the County Road and Bridge (previously known
as Farm to Market and Lateral Road & Special Road and Bridge), the 2003 Bond Referendum and the
Texas Department of Transportation (TxDOT) and Advanced Transportation District Multi-Year Fund.
The design and construction of Culebra and Blanco Roads began during FY 2006-07 and were originally
on the Texas Department of Transportation’s project list for completion at some time several years into
the future. However, a pass-through financing arrangement between Bexar County, TxDOT and the
Advanced Transportation District (ATD) has allowed these projects to be accelerated so that they will be
completed by the end of FY 2010. The FY 2009-10 Budget included additional funds for the Superstreet
1604 Project which will be the next project recommended in the next series of future ATD funded
projects.

As a means of saving and creating jobs, and to take advantage of the favorable conditions in the finance
and construction markets during FY 2008-09 Commissioners Court directed offices and departments to
identify “shovel-ready” County capital projects that could be accelerated. The Court also directed the
Planning and Resource Management Department to develop a financing strategy for this project
acceleration, in order to lock-in favorable interest rates for accelerated, debt-funded projects. Following
the direction of the Court, the FY 2010-11 Budget includes new funding in the amount of $10,220,534 to
complete three existing and five new projects. Camelot Subdivision Phase II ($3,000,000), Trainer Hale
Road Drainage ($710,000), and the West Military Bridge Extension ($1,950,000) will be receiving a total
of $5,660,000 in new funding for project completion. Bulverde Road Phase V ($750,000) and Macdona
Subdivision Phase I ($468,112) are new projects funded for the completion of the design phase.
Wilderness Oak Bridge ($1,440,491), Rainbow Ridge ($1,377,531), and Benton City Road ($524,400)
are new projects funded for completion of design and construction.




Graph 6 – Five Year Highways Expenditure History




                                                   143
Five Year Intergovernmental Expenditure History
The Intergovernmental Expenditures category is comprised primarily of payments to the City of San
Antonio for library and animal control services provided to County residents and paid from the General
Fund. Services offered through the City of San Antonio include use of library facilities, environmental
and food service vendor inspections, and animal control. These reimbursement amounts are set by
contracts between the County and the City to help with their cost to provide the services to citizens
residing in the areas of the County outside the City of San Antonio.

The library contract provides that the County pays a proportionate share of the total library costs based on
the amount that the library budget grows each year, up to a 5 percent increase. The total cost may not
include Capital Improvements. For FY 2010-11, the cost of library services is $3,521,337. The City also
provides Environmental Health Services for the residents of unincorporated Bexar County on a fee for
services basis. These services include environmental health inspections, food establishment permits, and
food inspections. For FY 2010-11, the total amount is $131,301. Animal control services in the
unincorporated areas of Bexar County are provided by the City and estimated to cost $850,000 in FY
2010-11, an increase of $125,000 from the FY 2009-10 estimate.

The sharp increase in the graph below is attributed to funding $1,250,396 for the Center for Health Care
Services for mental health services. The center provides a variety of services to the mentally ill in Bexar
County including the Restoration Center which encompasses a group of programs that work together to
combat the effects of homelessness, substance abuse and mental illness by providing a public safety
focused treatment alternative to incarceration. The programs include a Public Safety Unit that provides
injured prisoner screening and urgent medical care for persons under arrest and sobering services for
arrestees in lieu of incarceration. Persons are brought in the custody of police and are medically
evaluated before entering a sobering program. As they begin to sober, motivation interviewing is used to
encourage individuals to begin receiving treatment for their addictions. The Restoration Center also
includes a licensed 27 bed Detoxification service and a licensed 250 person Intensive Outpatient service.
Also, funding is provided for local competency restoration, involuntary outpatient procedures,
medication, and transportation.




Graph 7 – Five Year Intergovernmental Expenditure History


                                                    144
Five Year Capital Expenditure History
Capital Expenditures are funds appropriated for assets or projects with a useful life of several years or
more. Capital expenditures are often funded through debt issuances, and often cost tens of millions of
dollars. During the FY 2008-09, Commissioners Court directed offices and departments to identify
“shovel-ready” County capital projects that could be accelerated. It was the desire of the Court to use
County construction expenditures to save and create jobs, as well as to take advantage of favorable
conditions in the finance market and construction markets.

The Capital Improvement Projects (CIP) includes funding in the amount of $118 million for existing
budgeted projects including roads, facilities, and major technology projects. Funding continues to be
provided for the County’s 10-year, $500 million Bexar Regional Watershed (Flood) Management
program. The largest project included in the accelerated capital program is $182 million in funding for
completion of the San Antonio River Capital Improvement Program. Most of this funding will be used to
accelerate the completion of the Mission Reach portion of the river improvements. Also included within
the County’s capital projects is the November 2003 Bond Referendum. Almost all projects within the
$99.2 million initiative have been or are scheduled for completion soon. The plan included road projects,
adult and juvenile detention facilities’ improvements expansions and new facilities, as well as other
County buildings.

The FY 2010-11 County Buildings Capital Improvement Fund’s Budget includes $15.9 million in total
new funding for the following projects: the Adult Detention Center Recreational Area Floor Repair
($990,000), Park Repairs/Upgrades to Raymond Russell, Comanche, and Mission County Park
($3,210,000), Information Technology Replacement/Upgrades ($4,471,079), County Vehicle
Replacement/Upgrades ($2,646,162), Election Machine Battery Replacement ($156,000), City-Base West
Development ($4,000,000), and Dialysis Machines for the Adult Detention Center ($500,000).




Graph 8 – Five Year Capital Expenditure History




                                                  145
Five Year Health and Public Welfare Expenditure History
The Health and Public Welfare expenditures have experienced fluctuations over the past five years, as
most of the expenditures are grant related and grant funding varies one year to the next. Grant funding for
Health and Public Welfare programs has changed from $16.4 million spent in FY 2008-09 to a total of
$9.1 million budgeted in FY 2010-11. During the past five years, several large grants such as the
American Recovery Grant have been completed and new grant funding has been reduced to FY 2006-07
levels. Also a significant amount of grant funding is now allocated within the capital expenditures
appropriation for energy conservation projects.

The FY 2010-11 Adopted General Fund Budget includes a 4.8 percent decrease in overall health and
public welfare funding. The majority of that decrease came from the Economic Development-SWMBE
budget reduction for which no longer requires funding for the County disparity study. Some of the
Community Resources programs and initiatives supported by this FY 2010-11 Adopted Budget include:

    •   Mental Health Initiative
    •   Child Welfare Board will continue to receive funding to employ a Family Based Safety Services
        unit and address high risk child welfare cases, funding for Project Swift, and Project Push
    •   Community Development and Block Grant Programs funded in the FY 2010-11 Adopted
        Budget include nine public service projects ($284,936), four public facility projects ($267,991),
        and eight infrastructure projects ($966,735).




Graph 9 – Five Year Health and Public Welfare Expenditure History




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PERFORMANCE REVIEWS
        AND
  SPECIAL STUDIES




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                                 Judicial Management Report
During FY 2008-09, Commissioners Court directed Planning and Resource Management to create a
Judicial Management Report to assist the Criminal County Courts and Criminal District Courts in
gauging the efficiency and effectiveness of their operational processes. The Judicial Management Report
incorporates elements of the “Courtools” model designed by the National Center for State Courts, as well
as work that has been done in Dallas and Tarrant counties to measure court system statistics and costs.
The report captures key management operational effectiveness and cost statistics, including Net Cost per
Disposition, Jail Bed-Days Consumption, Clearance Rate, Time to Disposition, Age of Active Cases
Pending, and Caseload Comparison. Other data provided in the report was collected from the State Office
of Court Administration. Commissioners Court has directed Planning and Resource Management to
continue to provide the Judicial Management Report on a quarterly basis to the courts.

The Judicial Management Report continued to be generated and presented to Commissioners Court on a
quarterly basis during FY 2009-10 and will continue through FY 2010-11.

                                 FY 2010-11 Planned Studies
At least three special studies are planned for FY 2010-11 as described below.

    •   Indigent Defense: An analysis will be performed to ensure that attorneys are being appointed in a
        timely manner for qualified indigent defendants in accordance with State Law.

    •   Law Enforcement Cost Effectiveness: During FY 2009-10 Constable Precinct 3 proposed to
        assume all law enforcement duties in Precinct 3 from the Bexar County Sheriff’s Office. The
        Constable claimed considerable cost saving that would result from the transfer of duties. This
        study will verify the validity of the cost saving and any legal barriers to the shift of
        responsibilities.

    •   Sheriff Sub-station Viability: The Sheriff’s Office has requested that Bexar County provide sub-
        stations for use by the Sheriff. This study will include canvassing all law enforcement agencies
        in Bexar County to establish an average response time to emergency and non-emergency calls.
        Once an average response time is established it will be compared to the Sheriff’s current response
        times. Projections will be made regarding the improvement of response times if sub-stations are
        provided.

    •   Legislative Fiscal Notes: The Texas Legislature will meet during FY 2010-11. The Planning and
        Resource Management Department will review each piece of proposed legislation. Planning and
        Resource Management will determine if the proposed legislation will affect Bexar County and if
        so, will estimate the cost of enactment of the proposed bills and deliver the findings to
        Commissioners Court.




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Strategic Issues
The leadership of Bexar County continues to prepare for future challenges presented by the
economic uncertainties of the nation and the State of Texas, diminishing revenues, and the
continual growth in the unincorporated areas of the County. Bexar County Commissioners Court
established and implemented a successful strategy to respond to the global financial crisis. The
third phase of the County’s plan to respond to the global financial crisis will be implemented this
fiscal year, which maintains the current level of County services in spite of decreasing revenues
and prepares for future challenges.

One of the ways to address the “new normal” environment of providing the same level of
services to constituents in spite of decreasing revenues is to redesign county business processes
and inject new technologies into existing operations. These technological improvements include
the implementation of video teleconferencing, a web-based financial system, and the acceptance
of online credit card payments.

Achieving additional efficiencies within our criminal justice system, specifically the judicial
court system, is a main priority for Commissioners Court. By finding and enhancing efficiencies
within the judicial court system, the County can control court appointed attorney expenditures
and decrease the jail population.

Stimulating the local economy is one of the top priorities of Bexar County’s Commissioners
Court. Since fiscal year 2007-08, $1.2 billion has been invested for capital, roads, San Antonio
River and venue projects. Beginning in 2009 the County issued Certificates of Obligations
through Build America Bond (BABs), a federal subsidy program that is part of the American
Recovery and Reinvestment Act. These BABs issuances totals $46 million for the Justice
Expansion Center, $34 million for the new parking garage, and $50 million for flood control that
will be directed to the Mission Reach expansion of the River Walk. As a result, the County saved
taxpayers $20 million in debt service costs over the life of the bonds.

Moving forward with road projects by pass-through financing agreements with the State of
Texas has allowed Commissioners Court to complete major construction improvements to the
Culebra and Blanco Roads.

New job creation is another priority of the Commissioners Court. Through incentive programs by
the Economic Development Department, the County has successfully attracted and retained
companies to the area, which has created thousands of jobs.

In addition to this, the 82nd Session of the Texas Legislature is scheduled to begin in January
2011. The State of Texas is facing a $21 billion budget deficit partially due to a decrease in
projected sales tax returns. Although the Governor called on State agencies to prepare 5 percent
reductions during the course of the current fiscal 2010-11 biennium, the State will likely end the
current cycle with a shortfall that will have to be addressed before lawmakers can address the
2012-2013 biennium. As a result, unfunded mandates will be a concern for the Commissioners
Court of Bexar County due to the financial consequences in the future that may occur with
passage of an unfunded mandate to the County. Furthermore, the State will be considering




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cutting mental health beds from their state mental health hospitals, which would seriously impact
Bexar County’s jail population.

The County continues to support and address the importance of responsibly managing the needs
of the community while effectively and efficiently managing resources. Planning for future
challenges, such as healthcare, population growth, urban services, and slower revenue growth are
ongoing and will be a permanent part of the “new normal” that the Commissioners Court of
Bexar County will be facing. Finding solutions to conquer the challenges that are expected to
arise must include an overall plan that will go beyond fiscal implications and examines all long-
term consequences to the County.

Finally, the development of a five-year service delivery forecast along with the County’s long
range financial forecast will be used to determine the future demands of services to constituents.
The services delivery forecast will project the future demands of services in areas, such as
transportation, social services, and criminal justice by examining performance measures used by
county departments and population growth within Bexar County.




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