MCMULLEN COUNTY PROPOSED BUDGET For the Year 2024  This budget will raise less revenue from property taxes than last year's budget by an amount of $- 256,221, which is a -1.30 percent decrease from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is  $4,209.00.  PROPERTY TAX RATE COMPARISON  2023 for 2024 budget $0.480000/100 $0.486369/100 $0.486450/100 $0.576766/100 $0.000000/100  2022 for2023 budget $0.520000/100 $0.392736/100 $0.392736/100 $0.448017/100 $0.000000/100  Property Tax Rate No New Revenue Rate No New Revenue M&0 Tax Rate Voter Approval Tax Rate Debt Rate  Estimated Outstanding Debt Principal on January 1, 2024 $2,905,000.00 Filed in the Office of McMullen County-District Clerk on August 1,2023    MCMULLEN COUNTY, TEXAS 2024 PROPOSED BUDGET  TABLE OF CONTENTS  BUDGET INFORMATION  Page ii 1 2 3 4-5 6-11 12  Table of Contents.. Supplementary Tax Data Statement of Indebtedness Proposed Budget 2024  Ad Valorem Tax Rate History, Last 6 Budget Years Summary of Budget Projections, 2023 through 2024 Estimated Costs of Construction Projects..    MCMULLEN COUNTY, TEXAS AD VALOREM TAX RATE HISTORY  FOR THE 6 YEARS ENDING WITH THE 2023 TAX YEAR  TAX ROLL YEAR General Ad Valorem Tax: Maintenance & Oper. Debt Service Funds Total General Ad Valorem Tax ADOPTED TOTALTAXRATE ASSESSED VALUATION  2018  2019  2020  2021  2022  2023  0.57000 0.57000 0.52000 0.52000 0.52000 0.48000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.57000 0.57000 0.52000 0.52000 0.52000 0.48000 0.57000 0.57000 0.52000 0.52000 0.52000 0.48000 2,527,269,078 3,025,047,202 3,196,370,612 2,828,699,036 3,746,565,030 4,052,616,732  AD VALOREM TAXES LEVIED 14,405,434 17,242,769 16,621,127 14,709,235 19,482,138 19,452,560  *Revenues are budgeted at 90% collection  1    MCMULLEN COUNTY, TEXAS SUPPLEMENTARY TAX DATA  GET FROM CERTIFIED NUMBERS FROM BLAINE  BREAKDOWN OF PROPERTY VALUATIONS BY CATEGORY  FOR THE 2023 TAX ROLL YEAR  Category: Oil & Gas Minerals Rural/Ag Land & Improvements Commercial & Industrial Uflities/Phpelines Personal Real & Other Property Totally Exempt Property. TOTAL VALUATIONS  Acres 717,872 1,029 252 7,960 727,113  Market Value 2,806,803,118 1,052,268,246 275,782,865 557,683,996 20,648,009 18,764,446 4,731,950,680  Taxable Value 2,806,803,118 115,715,164 271,115,244 534,335,425 18,596,079 3,746,565,030  PRINCIPAL TAXPAYERS - 2022  Rank Name  Assessed Value $363,118,326 $310,591,797 $124,107,186 $109,503,258 $88,798,598 $73,295,069 $51,277,401 $47,963,740 $45,771,597 $43,174,603 $1,257,601,575  1 Chesapeake Operating LLC 2, - EOG Resources Inc. 3 BPX Operating Company 4 Murphy Exploration & Prod 5 ETC Texas Pipeline LTD 6 Silverbow Resources Oper LLC 7 Gray Oak Pipeline LLC 8 Eagle Ford Pipeline LLC 9 Petrohawk Energy Corp 10 Sea Eagle Ford LLC TOTAL  2    MCMULLEN COUNTY, TEXAS December 31, 2023  STATEMENT OF LONG-TERM INDEBTEDNESS  Tax Notes, Series 2018  Original Debt Interest Rate  9,000,000 3.01% 2,905,000  Estimated Oustanding Balance as of 12/31/2023  The annual requirements for the Certificates of Obligation for years subsequent  to December 31, 2023 are as follows: Fiscal Year Ending December 31 st  Principal 1,430,000 1,475,000 2,905,000  Interest 65,919 22,199 88,118  Total 1,495,919 1,497,199 2,993,118  2024 2025  TOTALS  3    MCMULLEN COUNTY, TEXAS SUMMARY OF BUDGET PROJECTIONS JANUARY 1, 2023 through DECEMBER 31, 2024  Available Cash Estimated Balance  ACTUAL Balance  Estimated Budget Year 2023  Fund Description 12 General 20 R&B, Right-of-Way 21 R&B, Precint No. 1 22 R&B, Precint No. 2 23 R&B, Precint No. 3 24 R&B, Precint No. 4 26 Tilden Water & Sewer 27 Calliham Water & Sewer 28 Elections, Ch. 19 32 Records Management 34 Court Technology 36 Law Library 38 Courthouse Security 40 Jury Fund 52 Abandoned Vehicle 53 Sheriff Federal Forfeiture 54 State Forfeiture, Chpt 59 65 Debt Service 70 Construction  12/31/2022 Revenues Transfers In Expenditures Transfers Out 12/31/2023 $13,179,911 $ 19,261,200 $ 10,000 $ (13,952,153) $ (9,700,000) $ 8,798,958  91,551 3,807,237 2,741,686 3,786,651 2,833,431 39,960 14,739 22,669 10,687 840 24,279 496 258,283 189,378 9,313 12,436 4,659,881  9,000 23,500 23,500 23,500 5,000 5,000 100 100 18,000 300 10,000  625,000 (2,024,411) 625,000 (1,890,660) 1,125,000 150,000 500,000  100,551 2,431,326 1,953,464 2,544,491 1,732,850 39,960 14,639 22,669 15,687 940 19,379 496 236,283 139,678 9,313 12,436 4,659,881  23,500 1,125,000 (1,936,722)  (2,249,081) (150,000) (500,000) (100)  (5,000) (5,000)  (40,000) (50,000) (10,000) (3,900,000)  1,500,000 (1,500,000) 3,900,000  $31,683,428 $19,402,700 $ 9,560,000 $ (28,203,127) $ (9,710,000) $ 22,733,001    MCMULLEN COUNTY, TEXAS SUMMARY OF BUDGET PROJECTIONS JANUARY 1, 2023 through DECEMBER 31, 2024  Available Cash Estimated Balance  Available Cash Estimated Balance 666,549 109,551 2,146,331 1,743,321 2,400,005 1,172,849 34,000 14,960 22,669 14,639 20,687 1,040 14,479 496 236,283 89,978. 9,313 12,436 409,881 9,119,467  Estimated Budget Year 2024  Fund Description 12 General 20 R&B, Right-of-Way 21 R&B, Precint No. 1 22 R&B, Precint No. 2 23 R&B, Precint No. 3 24 R&B, Precint No. 4 26 Tilden Water & Sewer 27 Calliham Water & Sewer 28 Elections, Ch. 19 32 Records Management 34 Court Technology 36 Law Library 38 Courthouse Security 40 Jury Fund 52 Abandoned Vehicle 53 Sheriff Federal Forfeiture 54 State Forfeiture, Chpt 59 65 Debt Service 70 Construction  12/31/2023 Revenues Transfers In Expenditures Transfers Out 12/31/2024 8,798,958 $ 19,483,170 $ 10,000 $ (14,425,579) $ (13,200,000)  100,551 2,431,326 1,953,464 2,544,491 1,732,850 39,960 14,639 22,669 15,687 940 19,379 496 236,283 139,678 9,313 12,436 4,659,881  9,000 23,500 1,750,000 (2,058,495) 23,500 1,750,000 23,500 1,750,000 (1,917,986) 23,500 1,750,000 (2,333,501) 200,000 525,000 5,000 5,000 100 100 18,000 300 10,000  (1,983,643) (166,000) (550,000)  (5,000) (5,000)  (18,000) (50,000) (10,000) (1,500,000)  1,500,000 3,900,000 (8,150,000)  $ 22,733,001 $ 20,349,670 $ 12,410,000 $ (33,163,204) $(13,210,000)  5    MCMULLEN COUNTY, TEXAS PROPOSED BUDGET For the Year Ending December 31, 2024  2023 ESTIMATED BUDGET 31,683,428 17,533,000 1,009,200 408,000 300,000 10,000 1,000 10,000 19,271,200 9,000 9,000 15,000 6,000 2,500 625,000 648,500 15,000 6,000 2,500 1,125,000 1,148,500 15,000 6,000 2,500 625,000 648,500  2024 PROPOSED BUDGET $ 22,733,001 $ 17,507,304 1,256,866 408,000 300,000 10,000 1,000 10,000 19,493,170 9,000 9,000. 15,000 6,000 2,500 1,750,000 1,773,500. 15,000 6,000 2,500 1,750,000 1,773,500 15,000 6,000 2,500 1,750,000 1,773,500  2022 Actual 35,421,116. $ 15,660,932 $ 572,840 481,453 377,230 129,370 3,322 155,929 42,189 17,423,265 10,198 205 10,403 18,242 7,138 27,170 4,397 56,947 18,242 7,138 20,910 6,182 52,472 18,242 7,138 28,865 14,087 68,332  ESTIMATED BEGINNING CASH BALANCES GENERAL FUND REVENUES: Taxes Intergovernmental Charges for Services Fines & Forfeitures Interest Income Oil & Gas Revenue Miscellaneous Revenue Transfers In TOTAL GENERAL FUND REVENUES RIGHT-OF-WAY REVENUES ntergovernmental Miscellaneous Revenue TOTAL RIGHT-OF-WAY REVENUES PRECINCT NO. 11 REVENUES Licenses & Permits Intergovernmental Interest Income Miscellaneous Revenue Transfers In, from General Fund TOTAL PRECINCT NO. 1 REVENUES PRECINCT NO., 2 REVENUES Licenses & Permits Intergovernmental Interest Income Miscellaneous Revenue Transfers In, from General Fund TOTAL PRECINCT NO. 2 REVENUES PRECINCT NO. 3 REVENUES Licenses & Permits Intergovernmental Interest Income Miscellaneous Revenue Transfers In, from General Fund TOTAL PRECINCT NO. 3 REVENUES  Continued on next page  6    MCMULLEN COUNTY, TEXAS PROPOSED BUDGET For the Year Ending December 31, 2024  2023 ESTIMATED BUDGET  2024 PROPOSED BUDGET  2022 Actual $  REVENUES (Continued): PRECINCT NO. 4 REVENUES Licenses & Permits Intergovernmental Interest Income Miscellaneous Revenue Transfers In, from General Fund TOTAL PRECINCT NO. 4 REVENUES TILDEN WATER & SEWER FUND CALLIHAM WATER & SEWER FUND ELECTIONS FUND RECORDS MANAGEMENT FUND COUNTY SPECIALTY COURT COURT TECHNOLOGY FUND CLERK OF THE COURT LAW LIBRARY FUND ACCOUNT FOR THE PROSECUTOR COURTHOUSE SECURITY COURT REPORTER JURY FUND  18,242 $ 7,138 26,161 2,237 53,778 60,956 11,988 21,573 80 10,687 160 840 80 11,326 9 500 76,196 84,786 1,201 162,183 473 9,714 26 9,740 361 1,500,000 1,500,361  15,000 6,000 2,500 1,125,000 1,148,500 150,000 500,000 5,000 5,000 100 100.  $  15,000 6,000 2,500 1,750,000 1,773,500 200,000 525,000 5,000 5,000 100 100.  ABANDONDED VEHICLE FUND Charges for Services Fines & Forfeitures Interest Income  15,000 3,000 18,000 300 10,000 10,000  15,000 3,000 18,000 300 10,000 10,000  TOTAL ABANDONDED VEHICLE REVENUES FEDERAL FORFEITURE FUND Miscellaneous Revenue STATE FORFEITURE FUND Fines & Forfeitures Interest Income  TOTAL STATE FORFEITUREE REVENUES DEBT SERVICE REVENUES Miscellaneous Revenue Transfers In, from General Fund TOTAL DEBT SERVICE REVENUES  1,500,000 1,500,000  1,500,000 1,500,000  Continued on next page  7    MCMULLEN COUNTY, TEXAS PROPOSED BUDGET For the Year Ending December 31, 2024  2023 ESTIMATED BUDGET  2024 PROPOSED BUDGET  2022 Actual $ 23,816 $ 9,700,000 1,881 29,181,850 64,602,966 (32,919,538)  REVENUES (Continued): CONSTRUCTION FUND REVENUES Interest Income Transfers In, from General Fund TAX NOTES, SERIES 2018 REVENUES Miscellaneous Revenue  3,900,000  3,900,000  TOTAL REVENUES TOTAL RESOURCES AVAILABLE LESS: TOTAL EXPENDITURES ESTIMATED ENDING CASH BALANCES  28,962,700 60,646,128 (37,913,127)  32,759,670 55,492,671 (46,373,204) 9,119,467  31,683,428 $ 22,733,001  8    MCMULLEN COUNTY, TEXAS PROPOSED BUDGET For the Year Ending December 31, 2024  2023 ESTIMATED BUDGET 442,762 431,473 3,600 1,854,700 2,732,535 251,876 182,000 458,313 892,189 151,046 343,526 345,795 689,321 7,000 1,419,560 128,000 1,554,560 1,022,175 82,831 3,207,098 23,500 27,400 5,000 4,368,004 50,000 570,000 55,000 212,000 217,500 601,850 220,000 212,000 2,138,350  2024 PROPOSED BUDGET 481,991 557,538 3,600 2,077,000 3,120,129 276,179 273,500 490,941 1,040,620. 164,983 425,901 464,968 890,869 7,000 1,287,795 29,000 1,323,795 1,325,011 95,169 3,352,375 23,000 27,400 5,000 4,827,955 50,000 270,000 55,000 51,000 184,000 601,850 220,000 212,000 1,643,850  EXPENDITURES: GENERAL FUND EXPENDITURES GENERAL ADMINISTRATION Commissoners' Court County/District Clerk Veteran's Services Non-Departmental TOTAL GENERAL ADMINISTRATION  2022 Actual $ 325,344 $ 386,095 3,600 1,033,950 1,748,989 252,767 143,769 365,101 761,637 115,329 273,249 313,326 586,575 14,612 555,003 2,415 572,030 835,133 72,882 2,696,189 4,624 11,787 3,620,615 14,363 67,619 31,531 300,640 520,886 213,008 137,054 1,285,101  $  JUDICIAL County Court District Court Justice of the Peace TOTALJUDICIAL ELECTIONS  FINANCIAL ADMINISTRATION County Treasurer Tax Assessor-Collector TOTAL FINANCIAL ADMINISTRATION PUBLIC FACILITIES Cemeteries  County Courthouse (Assc. Bldgs) Calliham Community Buildng TOTAL PUBLIC FACILITIES PUBLIC SAFETY Emergency Services Constable County Sheriff Weigh Station & Heliport Correction, Juvenile Correction, Adult TOTALI PUBLIC SAFETY ENVIRONMENTAL PROTECTION Water Services, Tilden Water Services, Calliham Water Services, Fowlerton Sewer Services, Tilden Sewer Services, Calliham Landfill Garbage Collections Environmental Protection TOTAL ENVIRONMENTAL PROTECTION  Continued on next page  9    MCMULLEN COUNTY, TEXAS PROPOSED BUDGET For the Year Ending December 31, 2024  2023 ESTIMATED BUDGET $ 100,000 100,000 200,000 129,000 730,000 859,000 10,000 50,000 100,000 160,000 159,148 48,000 207,148 9,700,000 23,652,153 2,024,411 1,936,722 1,890,660 2,249,081 1,500,000 150,000 500,000 100 5,000  2024 PROPOSED BUDGET 100,000 100,000 200,000 129,000 730,000 859,000 10,000 50,000 100,000 160,000 157,878 36,500 194,378 13,200,000 27,625,579 2,058,495 1,983,643 1,917,986 2,333,501 1,500,000 166,000 550,000 5,000  2022 Actual $  GENERAL FUND EXPENDITURES (continued): PUBLIC TRANSPORTATION Tilden Streets & Drainage Calliham Streets & Drainage TOTAL PUBLIC TRANSPORTATION HEALTH AND WELFARE Health Department Welfare Department TOTAL HEALTH AND WELFARE CULTURE & RECREATION Museum County Park & Memorials County Fairgrounds TOTAL CULTURE & RECREATION CONSERVATION Agriculture Extension Service Soil & Water Conservation TOTAL CONSERVATION TRANSFERS  $  95,839 46,262 142,101 4,146 345 4,491 160,986 53,316 214,302 11,250,000 20,301,170 566,355 392,104 650,644 1,544,623 1,494,522 28,133 14,900 11,030 7,969 2,290 5,000 1,000 42,672 10,888 95,749  TOTAL GENERAL FUND EXPENDITURES ROAD & BRIDGE PRECINCT NO.1 ROAD & BRIDGE PRECINCT NO.2 ROAD & BRIDGE PRECINCT NO.3 ROAD & BRIDGE PRECINCT NO. 4 INTEREST & SINKING (DEBT SERVICE) TILDEN WATER & SEWER (026) CALLIHAM WATER & SEWER (027) SPECIAL REVENUE FUND EXPENDITURES Elections Records Management & Preservation Court Technology Fund Clerk of the Court Law Library Courthouse Security Fund Jury Fund Abandoned Vehicle Fund Sheriff's State Forfeiture Sheriff's Federal Forfeiture TOTAL SPECIAL REVENUE FUNDS  5,000 40,000 10,000 50,000 110,100  5,000 18,000 10,000 50,000 88,000  10    MCMULLEN COUNTY, TEXAS PROPOSED BUDGET For the Year Ending December 31, 2024  2023 ESTIMATED BUDGET 350,000 1,200,000 100,000 1,000,000 650,000 600,000 3,900,000  2024 PROPOSED BUDGET  2022 Actual $ 960,737 $ 40,134  EXPENDITURES (Continued): CONSTRUCTION FUND EXPENDITURES Courthouse & Assoc Buildings District Court Annex Building Sheriff's Deputy Housing Calliham Community Center Calliham Water Well Calliham Sewer Pipeline Tilden Streets & Drainage Calliham Streets & Drainage Recreational Park Veterans Memorial TOTAL CONSTRUCTION FUND TAX NOTES SERIES 2018 EXPENDITURES Courthouse Improvements Emergency Shelter Sheriff's Deputy Housing Landfill Improvements Tilden Streets & Drainage Recreational Park Veterans Memorial Health Clinic TOTALTAX NOTES SERIES 2018 TOTAL BUDGETED EXPENDITURES  $  250,000 500,000 400,000 500,000 750,000 2,000,000 250,000 3,500,000 8,150,000  4,636,721 38,762 145,811 5,822,165 64,140 6,786 17,191 1,620,869 85,749 229,338 2,024,073 32,919,538 $  37,913,127  $  46,373,204  11    $A  SA   3 3