Janice Raberis, County Clerk DELTACOUNTY TEXAS PAGE 645 AUG 23 2024 FILED FORRECORD AT, :ODRM, Barectels  VOLSS  NOTICE OF REGULAR MEETING DELTA COUNTY COMMISSIONERS COURT  Notice is hereby given that a regular meeting of the Delta County Commissioners Courtwill bel held on Tresdav.fhe27th day ofAugust. 2024 at 9:00A.M.ini the City Council Chambers at the Cityof Cooper City Hall, located at 91 North Side Square, Cooper, Texas, 75432, at which time the Commissioners Court will consider, discuss, and possibly act upon the 1. Call to Order, Establishment of a Quorum, and Declaration of Public Notices Legally Posted Pursuant to the Open Meetings Act, Texas Government Code, Chapter 551.  following agenda items at-wit:  a, Pledge of Allegiance b. Invocation 2. Public Comments  i. United States of America Flag ii, State ofTexas Flag  (The Commissioners' Court shall allow public comment with the submission ofa. Public Participation. Form to the County/District Clerkepriortot thestartolhemeeting. The Court is unable to deliberate on non-agenda items. fyou desire to request a matter on afuture agenda, you may make the request to a member of the Commissioners Court. Public Comment will be governed by the adopted. Rules ofProcedure, Conduct, and Decorum.)  3. General Amnouncements 4. Proclamations  5. Discuss and take possible action related to the approval of the minutes for the following: a, August 9, 2024 Special Meeting oft the Delta County Commissioners' Court b. August 13, 2024 Regular Meeting oft the Delta County Commissioners' Court 6. Discuss and take possible action to approve and ratify the payment offinancial obligations, 7. Bring from the table, discuss and take possible action to receive the presentation of and consider accepting the FY2022 and FY2 2023 external financial: auditreports by Mike Ward 8. Bring from the table, discuss and take possible action to consider the approval ofbudget line-Item transfers for AgriLife Extension to include $2,200 from 010-665-428 CBA- AG/NR Education/Travel to 010-665-570 Capital. Investments - Lisa Sprague, FCH  including claims, payroll and personnel expenses, and bills.  Accounting & Financial Consulting - Mike Ward, CPA.  County Extension Agent, Texas A&M AgriLife  Pagelof5    VOLSS  PAGE 646  9. Bring from the table, discuss and take possible action to consider thej policy andprocedures for the payment of discretionary leave accruals, ifany, for employees who transition from an exempt or non-exempt employee position to a elected official position - Debbie Huie, 10. Discuss and take possible action to authorize the sale of surplus county property by the Road and Bridge Precinct 2 via online auction, pursuant to $263.152 of the Texas Local Government Code, and authorize the publication of a public notice in the newspaper of general circulation, The Cooper Review, of such sale, in accordance with $263.153 ofthe Texas Local Government Code. - Seth Cox, County Commissioner, Precinct2 11.Discuss and take possible action to consider approving a master professional services agreement (MPSA) with Gradient Solutions Corporation for professional services, including but not limited to, financial risk management, budget process improvement, and capital improvement budgeting, and authorize the County Judge to execute and sign the 12. Accept as a matter ofrecord and record into the minutes ofthe Commissioners' Court, an Order from the 62nd Judicial District Court of Texas ordering the salary of the Official Shorthand Report for the 62nd Judicial District Court be hereby fixed at $8,016.34 per 13.Discuss and take possible action to consider ai request(s) from Spectrum GuifCoast,LLC, the applicant, and Sunrise Telecom Inc., the contractor, to construct underground fiber-  County Treasurer  agreement-Tanner Crutcher  annum beginning October 1, 2024- Tanner Crutcher, County Judge  optic utility lines on the following county roads: a. CR1150, ,PID 3582178 b. CR1170/CR 1177,PID 3582178 C. CR 1182, PID 3582178 d. CRI190/CRI145,FD, 3582178 e. CR1180,PID: 3582178  14.Discuss and take possible action on the approval of an Order prohibiting outdoor burning (implementing a burn ban) for the unincorporated areas of Delta County, pursuant to $352.081 ofthe Texas Local Government Code-I Duane Sprague, County Fire Marshal 15. Discuss and take possible action to consider the approval ofa Resolution regarding Jim 16. Discuss and take possible action to update the Commissioners Court on Courthouse facility  Chapman Lake Highway Signage-Judy Thompson  repairs and related projects - Tanner Crutcher, County Judge 17. Sheriff's Jail Report-Marshall Lynch, Sheriff  18. Discuss and take possible action, the Commissioners Court to convene into executive session to discuss the following matters: Pursuant to $551.071 of the Texas Government Code, to consult with legal counsel regarding litigation related to the matter of Texas  O  Page2of5    VOL SS  PAGE 647  OpioidLitigation, County ofDelta V. Purdue. Pharma, Inc., et al., in the 152nd District Court ofHarris County, Texas; MDL Master Cause No. 2018-63587 - Tanner Crutcher, County 19.Discuss and take possible action to reconvene back into open session - Tanner Crutcher, 20. Discuss and take possible action on items discussed in executive session related to the following: Settlement offers or other necessary action in the matter of Texas Opioid Litigation; in the 152nd District Court of] Harris County, Texas; MDL Master Cause No. 2018-63587,1 including consideration of authorizing the County Judge or other authorized officials to execute the Settlement participation and release forms regarding settlement offers from defendants in thei matter ofTexas opioid multi-district: litigation fort the County in the matter of County ofDelta V. Purdue Pharma, L.P. et al. - Tanner Crutcher, County 21. Conduct a budget development workshop for the Fiscal Year 2025 Budget - Tanner 22. Discuss and take necessary action to conduct a public hearing on proposed increases of salaries, expenses, and other allowances of elected county or precinct officers pursuant to Chapter 152ofthe' Texas Local government Code- Tanner Crutcher, County Judge 23. Discuss and take necessary action to conduct a public hearing on the Fiscal Year 2025 Proposed Budget, pursuant to $111.007 of the Texas Local Government Code - Tanner 24. Discuss and take necessary action to conduct a public hearing on Proposed Tax Rate(s) for a, General Fund Maintenance and Operations proposed tax rate of $0.429329 per b. Road and Bridge Maintenance and Operations proposed tax rate of $0.089328 per 25.Discuss and take possible action to set the salaries, expenses, and other allowances of elected county orprecinct officers for Fiscal Year 2025, by Order, pursuant to Chapter 152 26. Discuss and take possible action to consider the adoption oft thel Fiscal Year 2025 Proposed Budget that was subject to and only after the conclusion ofthe: required public hearings, by Order, including any changes as agreed, as the Adopted Budget for Fiscal Year 2025, beginning on October 1, 2024 and ending on September 30,2025, by record vote, pursuant to $111.008 and $111.009 of the Texas Local Government Code and Chapter 26 of the  Judge  County Judge  Judge  Crutcher, County Judge  Crutcher, County Judge  Tax Year 2024 for Fiscal Year 2025 for the following: $100 valuation on taxable property $100 valuation on taxable property  ofthe' Texas Local government Code - Tanner Crutcher, County Judge  Texas Tax Code. Tanner Crutcher, County Judge  Page3of5    VOL SS  PAGE 648  27. Discuss and take possible action to consider the adoption of, by Order, the Delta County General Fund Maintenance and Operations (M&O) property tax rate for Tax Year 2024 on taxable property at $0.429329 per $100 valuation, which is equal to the no-new-revenue tax rate, by record vote, pursuant to-$111.010 of the Texas Local Govemment Code and 28. Discuss and take possible action to consider the adoption of, by Order, the Delta County Road & Bridge Maintenance and Operations (M&0) property tax. rate for' Tax Year 2024 on taxable property at $0,089328 per $100 valuation, whichi is equal to theno-now-reyenue tax rate, by record vote, pursuant to $111.010 ofthe Texas Local Government Code and 29. Discuss and take possible action to approve the imposition of Optional Fees for calendar year 2025,pursuantto Chapter 502 the' Texas Transportation Code, including County Road and Bridge Fees (Texas Transportation Code $502.401), Child Safety Fee (Texas Transportation Code 502409-Daw.Moody, Tax. Assessor/Collector 30. Discuss and take possible action to consider the appointment of election judges for county election precincts, pursuant to Texas Elections Code $32.002(a) - Janice Roberts, 31. Discuss and take possible action to approve the notice of the appointment of signature verification committees and the appointment of the early voting ballot board - Janice  Chapter 26 oft the' Texas Tax Code- - Tanner Crutcher, CountyJudge  Chapter 26 ofthe' Texas Tax Code. - Tanner Crutcher, County Judge  County/District Clerk  O  Roberts, Counly/DistrictClerx  32. Adjourn  The Commissloners Court reserves the right to adjourni Into Executive Session at any time during the course oft this meeling to discuss any of the matters listedi ini this agenda, Int the order deemed appropriate, as authorized by Chapter 551, Open Meelings, Texas Govemment Code, Secilons 551.071, 551.072, 551.073, 551.074, 551.0745, 551.075, 551.076, and! 551.087, or to seeki the advice afl Its atlomey and/or olher altomeys representing Della County on any matter In which the duty oft the attorney to the Commissioners Court under the Texas Disciplinary Rules ofProfessional Conduct of the Statel Bar of Texas clearly confllcis with chapter 551 oft the Texas Government Inaccordance with Title IlI oft the American with Disabllities Act, wei Invite all attendees to advise us of any special accommodations due to disability. Please submit your request to the County Judge's office ast far as possiblei in  Code ar as otherwise may! be permitted under chapter 551.  advance oft the meeting you wish to attend. Signed this 23rd day of August, 2024  a h  Tanner Crutcher, County) Judge Delta County, Texas  O  Page 4of5    VOLSS  PAGE 649  1, the undersigned County Clerk, dol hereby cerlfy that the above Notice oft the Regular Meeling oft the Delta County Commissloners Courtis-a true and correct copy of the sald Notice, thatireceived sald Notice, and lt was posted at the doors of the Della County Courthouse, a place readily accesslble toi the general public at all times on thed3ay ofAnaqust 2024a120apand sald! Nolice remained so posted contlnuously for atl least 72 hours  preceding the schedule time oft the meeling. Spae  Clerk  Delta Texas Lounty,  1S  Page! 5of5    VOLSS  PAGE 650  DELTA COUNTY COMMISSIONERS COURT MINUTES SPECIAL METING  Notice is hereby given that a special meeting of the Delta County Commissioners Court will be held on Eridav.the 9th day-ofAugust. 2024 at9:00am.ini theCity Couneil Chambers atthe CitvofCooper City Hall.Jocated at 91 North Side Square. Cooper. Texas. 75432,  THOSE THEY WERE IN ATTENDANCE:  Tanner Crutcher, County Judge Morgan Baker, Commissioner, Precinct 1 Seth Cox, Commissioner Precinct 2 Anthony Roberts, Commissioner Precinct 3 Mark Brantley, Commissioner, Precinct 4  1. Call to Order, Establishment of a Quorum, and Declaration of Public Notices Legally Posted Pursuant to the Open Meetings Act, Texas Government Code, Chapter Meeting was called to order by Judge Tanner Crutcher @9:00 am a. Pledge of Allegiance was led by Judge Tanner Crutcher b. Invocation was given by Commissioner Mark Brantley  551.  i. United States of America Flag ii. State ofTexas Flag  a  E  2. Public Comments- None  (The Commissioners' Court shall allow public comment with the submission ofa Public Participation Form to the County/District Clerk prior to the start of the meeting. The Çourt is unable to deliberate on non-agenda items. fyou desire to requèst a matter ona future agenda, you may make the request to a member ofCommissioners Court. Public Comment will be governed by the adopted. RulesofProcedure, Conduct, and. Decorum.) 3. General Announcements the Holiday Schedule will be on the next agenda 4. Conduct a budget development workshop for the Fiscal Year 2025 Budget - Tanner Discussions were made about the FY 2025 Budget pertaining but not limited to Revenues, Precinct Road & Bridge, Tax values, Repairs coming uap, adding a K-9 umit to the Sheriff's department, Fire departments, HVAC, Street Repair, Using 1 Hopkins County to house inmates, Election official's salaries,!  Crutcher, County Judge  Stipends  O    VOLSS  PAGE 651  THIS ISTO CERTIFY THATI 1, JANICE ROBERTS, COUNTY CLERK DO HEREBY CERTIFY TO THE CORRECTNESS OF THE COMMISIONER MINUTES FOR THE  REGULAR MEETING ON AUGUST gth, 2024. ON THIS DAY 270F Auyack 2024.  - -  TANNER CRUTCHER, COUNTYJUDGE  h dkS  MORGAN BAKER, COMMISSIONER. PCT.1  SETH COX, COMMISSIONER. PCT.2  ANTHOMA ROBERTS, COMMISSIONER. Maltanlh MARK BRANTLEY, COMMISS/ONER. PCT.4  B  PCT.3  aRebirbo JANICE ROBERTS, COUNTYCLERK    VOLSS  PAGE 6521  0  DELTA COUNTY COMIMISSIONERS COURTIMINUTES  Notice is hereby given that a regular meeting of the Delta County Commissioners Courtwas held on, Tasiw.fmlatdivfAAmgst.2MAnto0p. A.M. inf the City Council Chambersatf theCityof  Cooper City Hal.lortelatyINarti. SideSquare. Cooper. Texas.  THOSE THEY WERE IN ATTENDANCE:  Tanner Crutcher, County Judge Seth Cox, Commissioner Precinct 2 Anthony Roberts, Commissioner Precinct 3 Mark Brantley, Commissioner, Precinct 4  1. Call to Order, Establishment of a Quorum, and Declaration ofPublic Notices Legally Posted Pursuant to the Open Meetings Act, Texas Government Code, Chapter 551. Meeting was called to order by Judge Tanner a. Pledgeo ofA Allegiance was led by Judge Tanner Crutcher b. Invocation was given by Chief DeputylClerk Grace Crabb  Crutcher @ 9:00 am  i. United States of America Flag ii. State ofTexas. Flag  C  2. Public Comments None  (The Commissioners' Court shall allow public comment with the submission ofa Public Participation Form to the County/District Clerk prior to the start of the meeting. The Court is unable to deliberate on non-agenda items. fyou desire topequest a matter ona future agenda, you may make the request to a member of the Commissioners Court. Public Comment will be governed by the adopted Rules of Procedure, Conduct, and 3. General Announcements First day back to school - have a great day! Prayers for Janice Roberts and Family at the loss of her sister, Tax Office closed today & tomorrow for training. Clerks Office closed tomorroww for training.  Decorum.)  i  4. Proclamations None  5. Discuss and take possible action related tot the approval ofthe minutesfor the following: a. July 23,2024. Regular Meeting ofthel Delta County Commissioners" Court Commissioner Baker make the motion to approve the, minutes;for July 23rd, 2024 as presented to the court and fommissioner, BrantleySecond COURT VOTES-5TO0-, AYES HAVE IT, MOTION CARRIED  0    VOL SS  PAGE 653  6. Discuss and take possible action to approve and ratify the payment of financial obligations;  including claims, payroll and personnel expenses, and bills.  € Commissioner Baker make the motion to approve to pay all.financial obligations, including claims, payroll and personnel expenses as presented to the court and Commissioner Roberts Second COURT VOTES -5TO0-AYES HAVE IT, MOTION CARRIED. Record into the minutes ofthe Commissioners Court and accept as a matter ofrecord an affidavit filed by the County Judge to the Texas Comptroller ofPublic Accounts pursuant to $26.006 oft the Texas Government Code regarding the annual state salary supplement for i  7  constitutional county, judges Tanner Crutcher, County Judge  NO ACTION NEEDED- RECORD INTO MINUTES  8 Accept as a matter of record and record into the minutes ofthe Commissioners' Court,a statement of grant award from the Texas Indigent Defense Commission in the $19,83,7.00 for the  FY24 Formula Grant-' Tanner Crutcher, County Judge  NO ACTION NEEDED- RECORD INTO MINUTES  9. Bring from the table, discuss and take possible action to receive the presentation of and consider accepting the FY 2022 and FY 2023 external financial audit reports by Mike Ward Accounting &  Financial Consulting-Mike Ward, CPA  NO ACTION NEEDED- MR WARD WAS NOT PRESENT  10. Discuss and take possible action to approve and receive presentation oft the Tax Assessor- Collector's report for the months of June, 2024 and July, 2024-Dawn Moody, Tax Assessor-Collector ICormissioner Cox make the motion to approve and receive the presentation of the Tax Assessor Collector and to accept the reports as presented to the  court and Commissioner Baker Second  COURT VOTES - 5TO0- AYES HAVE IT, MOTION CARRIED!  11. Discuss and take possible action to consider the acceptance ofa donation ofr road materialst to Road and Bridge Precinct 4 in the form of lime-treated base-rock and dirt from the Estonian Solar & Storage Project and EneiNorth. America, Inc.-Mark Brantley, County Commissioner, Predinct Commissioner Cox make the motion to accept the donation oflroad materials in the cash value of $300.00 presentation from Estonian Solar Project.to Precinct 4  4  as presented to the court and Commissioner Roberts Second  COURT VOTES -5T00-AYES HAVE IT, MOTION CARRIED  f    I VOLSS    PAGE 654 :.  12. Discuss and take possible action to consider theapproval ofbudget line-Item trarisfers  for thei follgwing:  a. AgriLife Extension:  i.$2,200 from 010-665-428 CEA-AG/NR Education/Travel to 010-665-570 Capital Investments- - Lisa Sprague, FCH County Extension. Agent, Texas A&MAgriLife Commissioner Baker make the motion to table until the next meeting as presented to the court and Commissioner Cox Second COURT VOTES - 51 TO 0- AYES HAVE IT, MOTION CARRIED.  b. County Judge: Tanner Crutcher, County Judge  i.$665.00 from 010-400-427 Education/Travel to 010-400-570 Capital Investments- Commissioner Brantley make the motion to approve budget line-item transfer from Education/Travel to Capital investments for, the County Judge to purchase a laptop in the amount of $665.00 as presented to  the court and Commissioner Roberts Second COURT VOTES-! 5TO 0- AYES HAVE IT, MOTION CARRIED. C. Non-Department. to County/DistrictClerkz  *  1.$49,875.00 from 010-409-700 Transfer Funds to 010-403-401 EDOC Program  0  Commissioner Cox make the motion to approve! budget line-item transfer from Transfer Funds to EDOC Program to payi for Data Conversion in the amount of $49,875.00 as presented to the court  and Commissioner Roberts Second  COURT VOTES-5T00- AYES HAVE IT, MOTION  CARRIED  13. Discuss and take possible action to consider approving updates to the Delta County C Commissioner Baker make the motion to approve the updates to the Delta County Organizational Chart presented to the court and COURT VOTES - 5TO 0- AYES HAVE IT; MOTION CARRIED 14. Discuss and take possible action to consider the policy and procedures fgr the payment of discretionary leave accruals, ifany, for employees who transition from an exempt or non- exempt employee position to a elected official position-Debbie: Huie, County Treasurer Commissioner Brantley make the motion to table until the next meeting as presented to the court and Commissionèr Baker Secord COURT VOTES -5TO0-AYES HAVE IT, MOTION CARRIED.  Organizational Chart-Tanner Crutcher, County Judge  Commissioner Roberts Second  :  O    VOLSS I  PAGE 655 I  15' Discuss and take possible action to authorize the County Judge to submit a grant application to the Texas A&M. AgriLife Extension Service, Wildlife Services program for the County Feral Hog Abatement Grant for the eligibility period of September 1,2024 through August 31, 2025 and authorize the County Judge to execute and sign' 'an'y requisite ICommissioner Cox make the motion to authorize the County Judge to submit a grant application to the Texas A&M'AgriLife Extension Service For the County Feral Hoy Abatement Grant as presented to  agreements -1 Tanner Crutcher, County Judge  the court and Commissioner Baker Second  COURT VOTES - 5TO 0- AYES HAVE IT, MOTION CARRIED.  16. Discuss and take possible action to consider approving a request from Corisiabie Elmo Robinsion for the transfer of ownership of the Education Fund former constable Marshall Lynch to Constable Elmo Robinson and for the bank to issue a debit card to Constable Robinson for the account-1 Elmo Robinson, Constable Commissioner Brantley make the motion to approve the request from Constable Elmo Robinson for the transfer of ownership of the Education Fund former constable Marshall Lyndh' to Constable Elmo Robinson as presented to the court and Commissioner Roberts Second  COURT VOTES-STO0-AYES HAVE IT, MOTION GARRIED. 17 Receive a presentation from Texas A&M AgriLife Family and Community .Heaith lextension agent Lisa Sprague regarding the Delta County State of Health report used for program planning Lisa Sprague, FCHI Extension. Agent, Texas A&M AgriLife Information folders were given to all Commissioners facility repairs and related projects- Tanner Crutcher, County Judge  18 Discuss and take possible action to update the Commissioners Court on Courthouse  1  Repairs are going well - the Commissioner's courtroom is basically done, blinds needed, will get estimate on them, They should start work on the 19. Discuss and take possible action to consider approving a Resolution authorizing participation in the Texas SmartBuy Membership Program of the Texas Comptroller of Public Accounts, a cooperative purchasing program, pursuant to $271.081 of the Texas Local Government Code, including applicable the obligation ofrpayment of annual participation fees, and naming the County Judge as the primary contact and the County I Commissioner Baker make the motion to approve a Resolution authorizing participation in the Texas SmartBuy Membership Program of Ithe Texas Comptroller of Public Accounts as presented to thé' court and  elevator on August 26tt,  Treasurer as the secondary contact- Marshall Lynch, Sheriff  Commissioner Cox Second  COURT VOTES - 5TO0-AYES HAVE IT, MOTION CARRIED.  *l    VOL SS  PAGE 656  20. Discuss and take possible action to authorize eight (8) reserve deputy sheriff positions for the Delta County Sheriff's Office, including any reserve deputy positions that are cutrently filled by existing appointments, pursuant $85.004 ofthe Texas Local Government Code - Commissioner Brantley make the motion to authorize 8 reserve deputy sheriff positions for the Delta County Sheriff's Office as presented to the  Marshalll Lynch, Sheriff  court and Commissioner Roberts Second  COURT VOTES -5TO0-1 AYES HAVE IT, MOTION CARRIED.  21 Sheriffs Jail Report- Marshall Lynch, Sheriff Total of 15 Inmates in jail : 22. Discuss and take possible action to adopt the Fiscal Year 2025 Holiday. Schedule - Tanner Commissioner Cox make the motion to adopt the'Holiday Schedule for FY 2025 for the as presented to the court and Commissioner Baker  Crutcher, County Judge  : 1I  Second  COURT VOTES- 5TO0-AYES HAVE IT, MOTION CARRIED!  23. Discuss and consider the County ofDelta to give authorization to issue requests for proposals for administrative services (RFP) as a disaster recovery management service provider to compléte application and project implementation and requests for qualifications (RFQ) for engineering services for the Federal Emergency Management Agency (FEMA) Public Assistance (PA)/Hazard Mitigation Assistance (HMA) funding administered by the Federal Emergency Management Agency, Texas Division of Emergency Management and/or Texas Water Development Board - Çommissioner Cox make the motion for the County Judge to issue the RFP for the management and administrative services the aforementioned programs listed in the agenda item as presented to the court and  Tanner Crutcher, County Judge  Commissioner Baker Second  :  COURT VOTES-STO0-AYES HAVEIT, MOTION CARRIED.  24. Discuss and take possible action to consider the Order of Election, for the November 5, 2024 Commissioner Brantley make the motion to approve the Order of Election for the November 5th, 2024 General Election as presented to the çourt and  General Election for County Officers - Janice Roberts, County/DistrictClerk  Commissioner Roberts Second  COURT VOTES = 5TO0-AYES HAVE IT; MOTION CARRIEP,  I    VOL SS  PAGE 657  a  25. Discuss and take possible action to authorize the sale of surplus county property' by the Delta County Sheriff's Office via online auction, pursuant to $263.152 of the Texas Local Government Code, and authorize the publication of a public notice in the newspaper ofgeneral circulation, The Cooper Review, ofsuch sale, in accordance with $263.153 of the Texas Local Government Code- Commissioner Baker make the motion to authorize the sale bf surplus property by the Delta County Sheriff's Office via dnline auction and authorize the publication in the Cooper Review newspaper as presented to  Marshall Lynch, Sheriff  the court and Commissioner Cox Second  COURT VOTES-STO0-AYES HAVE IT, MOTION CARRIED.  26. Discuss and take possible action related to the SB 22 Rural Prosecutor's Office rI Salary Assistance Grant Program, pursuant to $130.913 oft the Texas Local Government Code, and authorize the County Judge and County.Attomey to execute, sign, and submit a grant application to the Texas Comptroller of  Public Accounts for Fiscal Year 2025 - Tanner Crutcher, County Judge  Commissioner Brantley make the motion to authorize the County Judge land County Attorney to execute, sign and submit the grant.application to the Texas Comptroller of Public Accounts for FY 2025 for the Prosecutor's Office Salary Assistance Grant Program as presenteld to the court and  Commissioner Roberts Second  COURT VOTES- 5TO 0-A AYES HAVE IT, MOTION CARRIED  :1  27  Discuss and take possible action to approve the submission ofa grant application to Texas Comptroller ofPublic Accounts for the Senate Bill 22 RuralLaw Enforcement Grant County Judge to sign and execute the agreement- Tanner Crutcher, County Judge Commissioner Baker make the motion to approve the submission of grant application and to authorize the County Judge to execute, sign and submit the grant, application to the Texas Comptroller of Public Accounts for FY 2025 for the Law' Enforcement Grant as presented to the court and Commissioner Cox  Fiscal Year 2025 accordance    in  with Texas Local Government Code $130.911,ahd: authorize the  Second  COURT VOTES - 5TO0-AYES HAVE IT, MOTION CARRIED  28.Discuss and take possible action, the Commissioners Court to convene into exécutive 'session to discuss the following matters: Pursuant to $551.071 of the Texas Government Code, to consult with legal counsel regarding litigation related to the matter of Texas Opioid Litigation, County of Delta V. Purdue Pharma, Inc, et a., in the.152nd District Court of Harris County, Texas; MDL Master Cause No. 2018-63587- Tanner Crutcher, County  Judge NO ACTION NEEDED  -1    VOL SS  PAGE 658  29,Discuss and take possible action to reconvene back into open session 17 Tanner Crutcher, 30 Discuss and take possible action on items discussed in executive session related to the following: Settlement offers or other necessary action in the matter of Texas Opioid Litigation; in the 152nd District Court of Harris County, Texas; MDL Master Cause, No. '2018-63587, including consideration of authorizing the County Judge or other authorized officials to execute the Settlement participation and release forms regarding settiement offers from defendants ini the matter ofTexas opioid multi-district litigation for the County in the matter of County ofDelta V. Purdue Pharma, L.P et al. - Tanner Crutcher, County  County Judge NO ACTION NEEDED  Judge NO ACTION NEEDED  31. Conduct a budget development workshop for the Fiscal Year 2025 Budget Tanner Crutcher, 32. Discuss and take possible action to approve, record into the minutes and'acéept as a matter of record, the Fiscal Year 2025 Proposed Budget, filed with the County Clerk, for the fiscal year $111.003 ofthe' TexasLocal Government Code, authorize thej publication ofthe] Proposed Budget for public inspection, and order that the County Clerk post the Proposed Budget on the County's website, pursuant to $111.006 oft the' Texas. Local Government Code- Tanner Crytcher, County Judge Commissioner Baker I make the motion to approve, record into the minutes and accept as a matter of record the FY 2025 Proposed Budget filed with the County Clerk as presented to the court and  County Judge Discussion was made about FY 2025 budget  I  beginning October 1, 2024 and ending September 30, 2025, pursuant to  0  Commissioner Roberts Second  *  33. Discuss and take possible action to set a proposed tax rate for Tax Year 2024 for Fiscal Year  2025 for the following- Tanner Crutcher, County Judge  ,  a. Delta County Maintenance & Operations (GeneralM&0)  Commissioner Brantley make the motion to approve the proposed tax rate for the (General M&O) Tax Year 2024 for FY 2025,as presented to the  court and Commissioner Roberts Second  COURT VOTES-STO0-AYES HAVE IT, MOTION CARRIED b. Delta County Road & Bridge Maintenance & Operations (Road &Bridge M&O) Commissioner Cox make the motion to approve the proposed tax rate for (Road & Bridge M&0) Tax Year 2024 for FY 2025 as presented to the court  and Commissioner Baker Second  COURT VOTES-STOD-AYES HAVE IT, MOTION CARRIED  O    VOLSS  PAGE 659  34. Discuss and take possible action to authorize thej publication oft the proposed tax rates for tax  year 2024, Fiscal Year 2025 for the following- Tanner Crutcher, County. Judge  a. Deita County Maintenance & Operations (General M&O)  Commissioner Baker make the motion to authorize the publication of the proposed tax rate for the (General M&O) Tax Year 2024 for FY 2025 as  presented to the court and Commissioner Cox Second COURT VOTES-STO0-AYES HAVE IT, MOTION CARRIED jb. Deita County Road &Bridge Maintenance & Operations (Road &Bridge M&O)  Commissioner Baker make the motion to authorize the publication of fhe proposed tax rate for the ((Road & Bridge M&0) Tax Year 2024 for FY: 2025 as presented to the court and Commissioner Cox Second COURT VOTES-5TO0- AYES HAVE IT, MOTION CARRIED  35.Discuss and take possible action to set the tirne(s) and date(s) for required public hearings to be held on the Proposed Budget and the Proposed Tax Rate, pursuant to $111.007 of'the, Texas Local Government Code and $26.05(d) of the Texas Tax Code - Tanner'Crutcher, County Judge I Commissioner Brantley make the motion to set the timeland date for required public hearings to be held for the Proposed Budget and Proposed Tax Rate to be August 27th at 9 am as presented to the court and Commissioner, Roberts  Second  COURT VOTES-5TOO-AYES HAVE IT, MOTION CARRIED  36. Adjourn@, 10:20 am  ICommissioner, Baker I make the motion to  this meeting and  Commissioner  adjourn  Cox Second  COURT VOTES -5TO0- AYES HAVE IT, MOTION CARRIED  Sato  1    VOL SS  PAGE 660  THIS ISTO CERTIFY THAT 1,. JANICE ROBERTS, COUNTY CLERK DO HEREBY CERTIFY TO THE CORRECTNESS OF THE COMMISIONER MINUTES FOR THE  REGULAR MEETING ON AUGUST 13th, 2024. ON THIS DAY27_OF Auguk 2024.  2  TANNER CRUTCHER, COUNTYJUDGE MAEN - - MORGAN BARER, COMMISSIONER. PCT.1  PCT.2   ANTHONY ROBERTS, COMMISSIONER. PCT,3 MLIth MARK BANTIP/OMMISIONER. PCT.4  H  aRcbnt JANICER ROBERTS, COUNTY CLERK    L E  Oramyin INNNNNN 0000000    VOL SS DELTA COUNTY, TEXAS STATEMENT OF NET POSITION SEPTEMBER: 30, 2023  PAGE 662  Governmental Activities $ 2,341,340 312,438 7,762 30,952 684,517 70,875 138,496 37,000 3,623,380 593,831 20,633 614,464 94,243 83,456 97,312 174,528 122,338 514,557 1,086,434 509,407 35,407 544,814 241,803 121,865 2,242,928 2,606,596  ASSETS Cash and Cash Equivalents Inventory Net pension asset Land infrastructure Building & Improvements Machinery & Equipment Total Assets  Receivables (net of allowances for uncollectible) Capital Assets, not being depreciated: Capital Assets, net of accumulated depreciation:  DEFERRED OUTFLOW OF RESOURCES Deferred oulflow ofresources-pension Deferred outflow ofresources-OPEB Total Deferred Outflow of Resources  LIABILITIES Accounts Payable Other Liabilities Accrued Expenses Noncurrent Liabilities: Due within one year: Notes Payable Due in more than one year: Net Other Pension Benefits Note Payable Total Liabilities  DEFERRED INFLOW OF RESOURCES Deferred inflow of resources-pension Deferred inflow of resources-OPEB Total Deferred Inflow of Resources NET POSITION Net Investment in Capital Assets Restricted for: Judicial Unrestricted Tota! Net Position  The accompanying notes to the basic financial statements are an integral part of this financial statement.    VOL SS  PAGE 663  DELTA COUNTY, TEXAS STATEMENT OF ACTIVITIES  FOR THE YEAR ENDED SEPTEMBER 30, 2023  Net (Expense) Revenue and Changes in Net Position Primary  Program Revenues Operating  Capital  Charges for Grants and Grants and Governmental  Expenses Services Contributions Contributions Activities Total  Function/Program Activities Primary Government Governmental Activities: General Government Public Safety Judicial Health and Public Welfare Road & Bridge Interest  $1,138,945 $ 90,547 $ 115,736 $  $  (932,662) (1,600,452) (336,026) (114,977) (625,233) (27,420) $ (3,636,770) $ 3,289,659 313,612 3,547 255,344 3,862,162 225,392 2,381,204 2,606,596  1,670,003 680,969 114,977 841,367 27,420  69,551 42,395  302,548 216,134  Total governmental activities $4,473,681 $ 609,229 $ 227,682 S  General revenues: Property Taxes Sales Taxes Investment Income Miscellaneous Total general revenues Change in net position Net position - beginning Prior period adjustment Net position - ending  The accompanying notes tot the basic financial statements are an integral part of this financial statement.    ] 3 ] 7 J 1 . ]  7 7 ] ] ] 7 J ] ] ] a J ]  VOL SS  PAGE 664  ANNUALFINANCIALREPORT DELTA COUNTY, TEXAS  Fiscal Year Ended September 30, 2022    VOLSS  PAGE 665    7 J 7  VOL SS  PAGE 666  DELTA COUNTY, TEXAS ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED SEPTEMBER 30, 2022  7 J  TABLE OF CONTENTS FINANCIAL SECTION  Page 3 5  Independent. Auditor's Report.. A. Management Discussion and Analysis.. B. Basic Financial Statements  Govemment-wide Financial Statements: Statement ofl Net Position.. Statement of Activities.. Governmental Fund Financial Statements: Balance Sheet. Governmental Funds... Reconciliation oft the Govemmental Funds Balance Sheet to the Statement of Net Assets.. Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds..  7  11 12 13 14 15 16 17 31  Reconciliation oft the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities..  Notes to the Basic Financial Statements C. Required Supplementary Information:  7 7  Statement of Revenues, Expenditures, and Changes in Fund Balances Budget VS Actual..  1 J 1 7 1 7 J    f  VOLS SS  PAGE 667  Page 1    -  VOL SS  PAGE 668  1  HINANCIALSECTION  7 ] 7  1 ] - 7 7 J ] ] ] 3 J  Page2    VOLSS  PAGE 669  Mike Ward Accounting & Financial Consulting, PLLC  Mike Ward, CPA 266 RCR1397 Point, Texas75472  (903)269-6211 mward@mkardeacon  INDEPENDENT AUDITOR'S REPORT  Honorable Judge and Coimmissioners Delta County, Texas 200 W Dallas Avenue Cooper, Texas 75432 Opinions table ofo contents.  Ihave audited the. accompanying financial statements of the governmental activities, each major fund, and the-aggregate 'remaining fund information ofDelta County, Texas asofand for the year ended September 30, 2022, and the related. notes to the financial statements, which collectively comprise Delta County, Texas' basic financial. statements as listed in the In my opinion, the' financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of Delta County, Texas as of September 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance. with accounting principles generally accepted in. the United States of America. Iconducted my audit in accordance with auditing standards generally accepted. in the United States of America. My responsibilities under those: standards are further described ini the Auditor'sl Responsibilities for the Audit ofthe. Financial Statements section of my report. Iam required to be independent of Delta County, Texas, and to meet my other ethical responsibilities, in accordance with the relevant ethical requirements related to my audit. Ibelieve that the audit evidence Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and: fair presentation of financial statements that are free from In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in thè aggregate, that raise substaritial doubt about Delta County, Texas' ability to'continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise My objective is to obtain reasonable assurance about whether the financial statements às a whole are frec from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinions, Reasonable assurance is a high level of assurance but not absolute assurance and thereforc is not a guarantee that an audit conducted is accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk ofnot detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregâte, they would influence the  Basis of Opinions  Ihave obtained is sufficient and appropriate to provide a basis for my audit opinions. Responsibilities ofManagement for the Financial Statements material misstatement, whether due to fraud or error.  substantial doubt shortly thereafter.    Auditor's Responsibilities for the Audit oft the Financial Statements  judgement made by a reasorable user based on the financial statements. Inj performing an audit in accordance with. generally accepted auditing standards, I:  Page 3    VOLSS  PAGE 670  Exercise professional judgement and maintain professional. skepticism throughout the audit. basis, evidence regarding the amounts and disclosures ini the financial statements. County, Texas' internal control. Accordingly, no such opinion is expressed.  Identify and assess the risks of material misstatement of the. financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on atest Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Delta Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in my judgement, there are conditions or events, considered in the aggregate, that raise substantial doubt about Delta County, Texas' ability to continue as a going concern for a reasonable period of Iam required to communicate with those charged with governance regarding, among other matters, the planned scope and timing oft the: audit, significant audit findings, and certain internal control-related matters that Iidentified during the audit. Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the basis financial statements. Such information is the responsibility of management and, although not aj part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of the financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Ihave applied certain limited procedures to the required supplementary information ins accordance with auditing standards generally accepted in the United States of America, which consisted ofinquiries ofmanagement about the methods ofp preparing the information and comparing the information for consistency with management's responses to my inquiries, the basic financial statements, and other kmowledgelobiained during my audit of the basic financial statements. Idot not express an opinion or provide any assurance on the information because the limited procedures do not provide me with sufficient evidence to My audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Delta County,Texas" basic financial statements. Thei individual component unit financial statements are presented for additional analysis and are not ar required part ofthel basic financial statements. Suchi information is the responsibility ofn management and was derived. from and relates directly to the underlying accounting: and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In my opinion, the individual component unit financial statements are fairly stated, in all material respects, Management is responsible for the other information included in the annual report. The other information comprises the introductory section but does not include the basic financial statements and my auditor's report thereon. My opinions on the basic financial statements do not cover the other information, and I do not express an opinion or any form of assurance  time.  Required Supplementary. Information  express an opinion or provide any assurance. Supplementary Information  in relation to the basic financial statements as a whole.  Other Information thereon.  Respectfully Submitted,  7mlike  PLLE Mike Ward Accounting & Financial Consulting, PLLC  Point, Texas August 13,2024  Page4  L    VOLSS  PAGE 671   0 0 0  DELTA COUNTY, TEXAS  MANAGEMENT DISCUSSION AND. ANALYSIS  September 30, 2022  As management of Delta County ("County"), we offer the readers of the County's financial statements this narrative overview and analysis of the financial activities of Delta County for the fiscal year ended September 30, 2022. We encourage readers to read the information presented here in conjunction with additional information that we have furnished in the County's financial statements, which follow this  narrative, Financial Highlights  The assets of the County exceeded its liabilities at the close of the fiscal year by $2,381,204 (net position). Of this amount, $116,128, or 5%, is invested in capital assets which do not court use are $106,007, or 4%. The remaining $2,159,069, or 91%, is unrestricted and may be used  directly generate revenue and are not available to generate tor meet the government's ongoing obligations to citizens and creditors. The government's total net position increased by $103,109.  Net assets restricted for  0  liquid capital.  L U  As of the close of the current fiscal year, the County's govemmental funds reported combined ending fund balances of $2,036,594, a increase of of $20,794, or 1%, in comparison with the At the end of the current fiscal year, unassigned fund balance for the General Fund of $1,320,730  prior fiscal year.  was 42% oft total general fund expenditures for this fiscal year.  Overview of the Financial Statements  This discussion and analysis are intended to serve as an introduction to the County's basic financial statements. The County's basic financial statements consist of three components; 1) govemment-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. The basic statements and fund financial statements. In addition to the basic financial statements, this report contains other supplemental information that will enhance the reader's understanding of the financial  financial statements present two different views of the  the use of govemment-wide  0 0 0 0  County through  condition of Delta County.  Page 5    D  VOL SS  PAGE 672  DELTA COUNTY, TEXAS SEPTEMBER 30, 2022  MANAGEMENT DISCUSSION AND ANALYSIS (continued)  3 3 3 3 7 J J ]  Net Position  Governmental Activities 2022 $ 3,245,177 $ 1,624,962 967,482 4,212,659 275,351 1,001,618 1,276,969 116,128 106,007 2,159,069 o$ 2,381,204 $ 1,412,731  2021 967,076 2,592,038 246,047 933,260 1,179,307 33,816 91,808 1,287,107  Current and other assets Capital assets Total assets Current liabilities Long-term llabilities Total liabilitles Net position: Net investment in capital assets Restricted Unrestricted Total net position  As noted earlier, net position may serve over time as one useful indicator of a government's financial condition. The net position of the County exceeded liabilitles by $2,381,204 as of September 30, 2022. The County's net position A portion of the County's net position, $116,128, or 5%, reflects the County's Investment in capital assets (e.g., land, buildings, machinery and equipment) less any related debt still outstanding that was issued to acquire those items. The County uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the County's net investment in capital assets is reported net of the outstanding related debt, the resources needed to repay that debt must be provided by other sources, since the Restricted net position of $106,007, or 4%, are subject to external restrictions on how they may be used, or by Unrestricted net position of $2,159,069, or 91%, is available to fund County programs to citizens and obligations to  increased by $968,473, for the fiscal year ended September 30, 2022.  Net investment in capital assets:  capital assets cannot be used to liquidate these liabilities.  Restricted net position: Unrestricted net position: creditors.  enabling legislation. The restricted net position is for state imposed restrictions for court.  Z 3 3 3 3 J  Page 6    VOLSS DELTA COUNTY, TEXAS SEPTEMBER 30, 2022  PAGE 673  0 D 0 0  MANAGEMENT DISCUSSION AND ANALYSIS (continued)  Changes in Net Position  Governmental Activities 705,746 $ 215,011 2,846,676 164,274 7,799 232,933 4,172,439 927,407 1,331,137 721,481 143,116 919,891 26,298 4,069,330 103,109 103,109 2,049,619 228,476  2022 $  2021 834,374 367,627 2,577,553 160,723 21,906 68,515 4,030,698 967,189 1,303,165 713,279 81,979 821,760 9,776 3,897,148 133,550 133,550 1,304,174 (24,993)  Revenues: Program Revenues; Charges for Services Grants and Contributions General Revenues: Property Taxes Sales Taxes investment Income Miscellaneous Total Revenues Expenses: Program Expenses General Government Public Safely Judicial Health and Public Welfare Public Works Interest on Long-Temm Debt Total Expenses Increase in Net Position before Extraordinary item Increase (decrease) In Net Position Net position October 1 Prior Period Adjustments Net position September 30  0 0 I  U G  r C C C C F  2,381,204 $ 1,412,731  Page 7    0  VOLSS  PAGE 674  DELTA COUNTY, TEXAS SEPTEMBER 30, 2022 legal requirements.  MANAGEMENT DISCUSSION. AND ANALYSIS (continued)  As noted earlier, the County uses fund accounting to ensure and demonstrate compliance with finance-related Governmental Funds - The focus of the County's governmental funds is to provide information on near-term inflows, outflows, and balances of usable resources. Such information is useful in assessing the County's financing requirements. Specifically, unassigned fund balance can be a useful measure of a government's net Total fund balance of the General Fund was $1,320,730. This is an decrease of ($122,945), or -9%, when The County has restricted fund balance of $106,007, or 5% of total fund balance. This is restricted for use by the The County has committed fund balance of $90,012. This is a 60% decrease when compared to the prior year. The County has assigned fund balance of $519,845, or 26% of total nonmajor fund balances. This the following: $432,703, or 83% for general govemment; $38,099, or 8% for judicial offices; $20,780, or 4% The general fund is the chief operating fund of the County. As a measure of the General Fund's liquldity, it may be useful to compare the unassigned fund balance to total fund expenditures. This represents General Fund Budgetary Highlights: The County did not make ary revisions to the budget during the fiscal year. Generally, budget amendments fall into one of three categories: (1) amendments made to adjust the estimates that are used to prepare the original budget ordinance once exact information is available; (2) amendments made to recognize new funding amounts from external sources, such as Federal and State Revenues were more than budgeted due to additional property taxes being collected and an increase in fines  3  resources available for spending at the end of the fiscal year.  3 ) 7 s 7 2 - J  the prior year.  state for the use of building security, technology, and security in the judicial offices.  This is committed for Road & Bridge Funds.  is assigned for  for the HOME pragram; and $28,263, or 5%1 for public safety.  42% oftotal General Fund expenditures.  grants; and (3) increases in appropriations that become necessary to maintain services, and forfeitures payments received. Expenditures were less than budgeted amounts.  -  J ] 7 7 ]  Pages    VOLSS  PAGE 675  0 0 0 0  DELTA COUNTY, TEXAS SEPTEMBER: 30, 2022  MANAGEMENT DISCUSSION AND. ANALYSIS (CONTINUED)  Capital Asset and Debt Administration  Capital assets Delta County's investment in capitai assets for its governmental activities as of September 30, 2022, totals $967,482 (net of accumulated depreciation). The investment in capital  assets includes buildings, roads and bridges, land, and machinery and equipment.  Capital Assets September 30, 2022 (net of accumulated depreciation)  0 0 0 U 0 0 U 0 0 0 0  Governmental 2022 684,517 $ 171,715 74,250 37,000 967,482 $  2021 684,517 204,934 77,625 967,076  Land Buildings & Improvements Infrastructure Machinery & Equipment Total statements.  More detailed information about the County's capital assets is presented in Note E to the financial  Long-term Debt September 30, 2022  Long-term debt - As of September 30, 2022, the County's long-term debt increased by ($851,354).  See Note F to the financial statements for more information,  Governmental 2022 851,354 $  2020 933,259  Notes Payable  - L  Pages 9    VOL SS  PAGE 676  1 ] 3 1 J  7 ] ] J 3 3 3 D 0 0 0 n  BASICHINANCIALSTATEMENTS  Page 10    VOLSS DELTA COUNTY, TEXAS STATEMENT OF NET POSITION SEPTEMBER 30, 2022  PAGE 677  0 0 0 0 U 0 0 -  Governmental Activities $ 1,991,751 312,438 7,762 933,226 684,517 74,250 171,715 37,000 4,212,659 174,472 24,746 199,218 94,241 83,456 97,654 174,528 150,264 676,826 1,276,969 743,016 10,688 753,704 116,128 106,007 2,159,069 $ 2,381,204  ASSETS Cash and Cash Inventory Net pension asset Land Infrastructure Building & improvements Machinery & Equipment Tofal Assets  Equivalents  Receivables (net of allowances for uncollectible) Capital Assets, not being depreciated: Capital Assets, net of accumulated depreciation:  DEFERRED OUTFLOW OF RESOURCES Deferred outflow of resources-pension Deferred outflow of resources-OPEB Total Deferred Outflow of Resources  LIABILITIES Accounts Payable Other Liabilities Accrued Expenses Noncurrent Liabilities; Due within one year: Notes Payable Due in more than one year: Net Other Pension Benefits Note Payable Total Liabilities  -  U  DEFERRED INFLOW OF RESOURCES Deferred inflow of resources-pension Deferred inflow of resources-OPEB Total Deferred Inflow of Resources NET POSITION Net Investment in Capital Assets Restricted for: Judicial Unrestricted Total Net Position  U -  The accompanying notes to thel basic financial statements are an Integral part oft this financial statement.  Page 11    D  VOLS SS  PAGE 678  DELTA COUNTY, TEXAS STATEMENT OF ACTMITIES  FOR THE YEAR ENDED SEPTEMBER 30, 2022  3 3  Net (Expense) Revenue and Changes in Net Posltion Primary  Program Revenues Operating  Capital  Charges for Grants and Grants and Governmental  Expenses Services Contributions Contributions Activities Total  Function/Program Activitles Primary Government Govemmental Activities: General Government Public Safety Judicial Health and Public' Welfare Road & Bridge Interest  - 3  927,407 $ 79,265 $ 108,998 $  $  (739,144) (1,279,961) (268,204) (143,116) (691,850) (26,298). $ (3,148,573) $ 2,846,676 164,274 7,799 232,933 3,251,682 103,109 2,049,619 228,476 $ 2,381,204  1,331,137 721,481 143,116 919,891 26,298  51,176 34,298 20,539  418,979 207,502  7 J 3 1 J 3 3 3 3 3 3 3 3 3  Total governmental actlvities $4,069,330 $ 705,746 $ 215,011 $  General revenues: Property Taxes Sales Taxes Investment Income Miscellaneous Total general revenues Change ini net position Net posltion -b beginning Prior period adjustment Net] positlon-e ending  The accompanying notes to the basic financial statements are ani integral part of this financial statement.  Page 12    VOLSS DELTA COUNTY, TEXAS SEPTEMBER 30, 2022  PAGE 679  0  BALANCE SHEET-GOVERNMENTALFUNDS  General Fund  Road & Bridge Nonmajor Funds  Funds  Total  ASSETS  Cash and Cash Equivalents Receivables (net of allowance for uncollectibles) Grant Receivables Inventory Total Assets LIABILITIES Accounts Payable Other Liabilities Accrued Expenses Total Liabilities FUND BALANCES Restricted for: Judicial Committed: Road and Bridge use Assigned: General govemnment Judicial HOME grant program Public safety Unasssigned: General Total Fund Balances  $ 1,126,558 $ 202,710 $ 662,483 $ 1,991,751  246,161 7,762 1,380,481  45,497 248,207 136,968 21,227 158,195  291,658 20,780 7,762 2,311,951  20,780 683,263  8,218 48,667 526 57,411 106,007 432,703 38,099 20,780 28,263 625,852  145,186 48,667 81,504 275,357 106,007 90,012 432,703 38,099 20,780 28,263 Z 1,320,730 2,036,594  59,751 59,751  90,012  1,320,730 1,320,730 1,380,481 $  90,012  Total Liabilities and Fund Balances  248,207 S 683,263 $ 2,311,951  0 0  The accompanying notes to the basic financial statements are an integral part of this financial statement.  Page 13    3 3 3 ] 3 3 3 J J J 3 3 3 3 3 0 D 0 0  VOLSS DELTA COUNTY, TEXAS TOTHE STATEMENT OF NET POSITION SEPTEMBER 30, 2022  PAGE 680  RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET  Total fund balance-govemmental fund balance sheet  $ 2,036,594  Amounts reported for governmental activities in the statement of net position Deferred inflow/outflow of resources for pension are not reported in the fund Deferred inflow/outlow of resources for other pension benefits are not reported in Net pension asset is not avallable in the current period and, therefore, Net OPEB liability is not due and payable in the current period and, therefore, Capital assets used In governmental activities are not financial resources and, therefore, are not reported in the governmental fund financial statements. Accumulated depreciation has not been included in the governmental fund Long-term liabilities, including bonds payable are not due and payable In the current period and therefore are not reported in the fund financial statements,  are different because: financial statements. the fund financial statements.  (568,544) 14,058 933,226 (150,264) 3,753,200 (2,785,712) (851,354) $ 2,381,204  isr not reported in the fund financial statements. ist not reported in the fund financial statements.  financial statements.  Net position ofg governmental activities statement of net position  The accompanying notes to the basic financial statements are ani integral part of this financial statement.  Page 14    VOL - SS DELTA COUNTY, TEXAS  PAGE 681  0  STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE. - GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2022  Total Governmental Funds 164,274 87,006 106,809 511,930 111,512 103,498 7,799 232,933 4,172,437 897,283 1,327,443 732,949 143,116 956,891 92,114 24,723 4,174,519 (2,082) 37,000 (12,549) - (1,575) 22,876 20,794 2,015,800  General Fund $ 2,035,740 $ 164,274 81,863 2,630 304,428 90,973 103,498 939 200,967 2,985,312 897,283 1,316,869 634,152 143,116 92,114 24,723 3,108,257 (122,945)  Road & Bridge Funds 548,209 $ 207,502 20,539 413 10,157 786,820  Nonmajor Funds  REVENUES Property taxes Sales and uset taxes Fines and Forfeltures Charge fors services Permits and Fees Grant and Contributions Intergovernmental Investment Income Miscellaneous Total Revenues EXPENDITURES Current: General Govemnment Public Safety Judicial Health and Public' Welfare Public' Works Debt Service: Principal Retirement Interest Capital Outlays General Government Road & Bridge Total Expenditures Excess (deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES (USES) Debt proceeds Principal Interest Total other financing sources (uses) Net Change in Fund Balance Fund Balance, October 1 Prior Perlod. Adjustments Fund Balance, September30  262,727 $ 2,846,676 5,143 104,179 6,447 21,809 400,305  -  10,574 98,797  956,891  956,891 (170,071) 37,000 37,000 (133,071) 223,083 90,012 $  109,371 290,934 (12,549) (1,575) (14,124) 276,810 349,042  (122,945) 1,443,675 $ 1,320,730 $  625,852 $ 2,036,594  The accompanylng notes to the basic financial statements are ani integral part of this financial statement.  Page 15    3 7  VOLSS  PAGE 682  DELTA COUNTY, TEXAS  RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS  TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTMBER 30, 2022  ] 3 3  ] 3  Net change in fund balances - total governmental funds  $ 20,794  Amounts reported for governmental activities in the statement of activities Govermental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over estimated useful lives and reported depreciation expense. Current year note proceeds are other financing sources in the governmental funds financial statements but are shown as an increase in the Depreciation expense on capital assets is reported in the government-wide statement of activities and changes in net position but they do not require the use of current financial resources. Therefore, depreciation expense is Current year long-term debt principal payments on contractual obligations are expenditures in the fund financial statements but are shown as reductions In long-term debt in the govemment-wide financial statements. Change in net position of governmental activities - statement of activities  are different because:  37,000 (37,000) (36,591)  their  government-wide financial statements.  not reported as expenditures in the governmental funds.  118,906  1 J 3 3 3 J 3 J 3 ]  103,109  The accompanying notes to thel basic financlal statements are an Integral part of this financial statement.  Page 16    VOLSS  PAGE 683  0  DELTA COUNTY, TEXAS  NOTES TO THE BASIC FINANCIAL STATEMENTS FORTHE) YEAR ENDED SEPTEMBER 30, 2022 A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  U ) - f L - L  The financial statements of Delta County ("County") have been prepared in conformance with general accepted accounting principles ("GAAP") as applicable to local govemmental units. The Govemmental Accounting Standards Board ("GASB") is the accepled body for establishing governmental accounting and financial reporting standards. The following Is a summary of the  more significant policies of the County. 1. Reporting Entity  The County is a publlc corporation and aj political subdivision of the State of Texas. A Commissloner's Court, composed of four (4) elected County Commissloners and one elected County Judge, governs the County. The County provides a vast number of services, including publlc safety, administration of Justice, health and human services, public Improvements and general In evaluating how to define the County for financial reporting purposes, management has considered all potential component units. The decision to Include a potential component unit In the reparting entity was made by applying the criteria set forth in GASB Statement No. 14, "The Financial Reporting Enlity". GASB Statement No. 39, "Defermining Whether Certain Organizations are Component Units" and GASB Statement No. 61, "The Financial Reporting Entily: Omnibus". In accordance with these standards, a financial reporting entily consists of the primary government and its component units, Component units are legally separate entitles for which the elected officials of the County are financially accountable, or the relationship tot ths County Is such that excluslon would cause the County's financial statements to! be misleading ori incomplete. The criteria used to determine whether an organization is a component unit of the County and whether it is a discretely presented or blended component unit Includes: whether the County appoints a voting majority of the component's board and has the abiity to Impose Its will on the component unit or a financial benefit or burden relatianship exists between the County and the component unit; whether the component unit is fiscally dependent on the County and a financial benefit or burden relatlonship exits; whether the component unit has substantively the same governing body as the primary government and a financial benefit or burden relationship exists or management (below the level of electric officials) of the primary government has operational responsibillty for the activities of the component unit; whether services are provided entirely or almost entirely to the primary government; and whether the tolai debt of the component unlt Is repayable (almost) entire from resources of the Based on the above criteria, there are not any componen! units (discretely presented or blended) of the County at the end of  administration,  I  primary govemment. this current fiscal period. 2. Basis of Presentation, Basis ofA Accounting a. Basis of Presentation  The basic financial statements are prepared in conformity wilh GAAP which requires the govemment-wide financial statements to be prepared using the accrual basis of accounting and the economic resources measurement focus, Goverment-wide financial statements do not provide information by fund on the statement of net position and statement of activities. Significantly, the County's statement of net position include both noncurrent assets and noncurrent labllities. In addition, the government-wide statement of activitles reflect depreciation expenses on the County's capital assets, Including infrastructure. In addition to the government-wide financial statements, the County has prepared fund financial statements which use the modified accrual basis of accounting and the current financial resource measurement focus for the governmental funds. Management's Discussion and Analysis provides an analytical overview of the County's financial activities. In addition, a budgetary comparison schedule is presented that compares the General Fund and Road and Bridge Funds budgets to actual  results.  Page 17    3  VOLSS  PAGE 684  DELTA COUNTY, TEXAS  NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2022 A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2. Basis of Presentation, Basis of Accounting a. Basis of Prasentation (continued)  The County's basic financial statements include the accounts of all County operations. In evaluating how to define the government for financial reporting purposes, management has considered all entities for which the County is considered to be financially accountable. There are no othere entities Inv which the County is considered tol be financlally accountable. The basic financial statements include both government-wide (based on the County as a whole) and fund financial statements, The government-wide financial statements (ie., the statement of net position and the statement of activitles) report information on all of the non-fiduclary activities of the primary government. As a general rule, the effect of Interfund activity has been The govemment-wide statement of activities demonstrates the degree to which the direct expenses of a functional category (administration, public safety, judicial, etc.) or program are offset by program revenue. Direct expenses are those that are clearly Identifiable with specific function or program. Program revenues include: a) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a glven function or program, b) grants and contributions that are restricted to meeting the operational requirements of a particular function or program, or c) grants and contributions that are restricted to meeting the capital requirements of a particular function or program. Taxes and other items not properly included among program revenues are reported instead as general revenue. Internally dedicated resources are  eliminated from the govemment-wide financial statements.  also reported as general revenues rather than as program revenues.  The net cost (by function) is normally covered by general revenue (properly and sales taxes).  Z  Separate fund financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns In the fund financial statements, The major govemmental funds are the general fund and the road and bridges funds. GASB Statement No. 34 sets forth minimum criteria (percentage of assets, liabilities, revenues or expenditures/ The County's fiduciary funds are presented In the fund financlal statements. Since by definition these assets are being held for the benefit of ai third party (other local governments, Individuals, etc.) and cannot be used to address activities or obligations of The government-wide focus Is more on the sustainabllty of the County as an entily and the change in aggregate financial position resulting from the activities of the fiscal period. The focus of the fund financial statements is on the major individual funds of the governmental categories, as well as the fiduciary fund. Each presentation provides valuable information that can be  expenses ofe elther fund category for the governmental combined) fort the determination of major funds. the govemment, these funds are: not incorporated! into the goverment-wide statements,   J  analyzed and compared to enhance the usefulness oft thel information. b.A Measurement Focus, Basis of Accounting  Measurement focus refers to what is being measured; basis of accounling refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the The govemment-wide financiai statements are reported using the economic resources measurement focus and the accrual basis of accounting, as do the fiduclary fund statements. The economic resources measurement focus means all assets and liabiltles (whether current or noncurrent) are Included on the statement of net posltion and the operating statements present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are  measurement made, regardless of the measurement focus applied.  J  recognized when eamed. Expenses are recognized at the time the liability Is incurred,  0 0 0  Page 18    VOL SS  PAGE 685  0  DELTA COUNTY, TEXAS  NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2022 A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2. Basis of! Presentation, Basis of Accounting b. Measurement Focus, Basis of Accounting (continued)  Governmental fund level financial statements are reported using the current financial resources measurement focus and the accrual basis of accounting, Revenues are recognized as soon as they are both measurable and available, Revenues are considered to be avallable when they are collectible within the current period or seen enough thereafter to pay liabilities of the current period. For this purpose, the govemment considers revenues to be available when they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is Incurred, as under the accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due and payable shorlly afler year end as required by GASB Interpretation Ad valorem and sales tax revenues recorded In the General Fund and ad valorem tax revenues recorded in the Road and Bridge Funds are recognized under the susceptible to accrual concept. Licenses and permits, charges for services, fines and forfeitures, contributions, and miscellaneous revenues are recorded as revenues when received In cash, as the resulting receivable is not measurable. Investment earnings are recorded as earned since they are measurable and avallable, In applying the susceptible to accrual concept to Intergovernmental revenues, the legal and contractual requirements of the numerous individual programs are used as guidance. Intergovemmental grant revenues are recagnized when all eligibllity requirements When both restricted and unrestricted resources are available for use, it is the goverment's pollcy to use restricted resources. Governmental funds are those through which all of the govemmental functions of the County are financed, The acquisition, use and balances of the County's expendable financial resources and the related liabilities are accounted for through govemmental funds, The measurement focus Is upon determination of changes In financial position, rather than upon net income The General Fund is the general operating fund of the County and is always classified as a major fund. This fund is used to account for all financial resources except those required to be accounted for In another fund, Major revenue sources include The Road & Bridge Funds are used to account for the revenues reserved for the funding of road repairs and improvements  modified  @  No.6.  L  havel been met.  first, then unrestricled resources as they are needed.  L 0  determination. The following Is a description of the major governmental funds of the County:  property taxes, charges fors services, intergavarnmental revenues and Investment of! Idle funds,  and all related expenditures related tot the County roads. Additionally, the County reports the following fund type:  Fiduciary Fund financial statements Include fiduciary funds, which are classified as agency funds used to account for assets held by the County as an agent for Individuals, other govemnments, and other funds. Agency funds do not Involve a formal trust agreement. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of County Clerk, District Clerk, Sheriff, Justice of the Peace and Constables Fee funds used to account for monies Tax Assassar/Collector used to account for initial receipt and distribution to proper parties of taxes and fees collected for  results of operations. The following are the County's agency funds: reçeived with ultimate disposition of receipts to be detemmined atat future date.  various entitles of govemment.  Page 19    3  VOLSS  PAGE 686  DELTA COUNTY,TEXAS  NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEARI ENDED SEPTEMBER 30, 2022 3.F Financial StatementAmounts a. Cash and Cash Equivalents b. Restricted. Assets arei  A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)  The County considers cash on! hand and demand deposits as cash and cash equivalents.  3 3 7 ] 3 3 3 - 3 3 0 D 0 0 0  Assets are reported as restricted when limitations on their use change the nature of normal understanding availabililty of the asset. Such constraints are either extemally imposed by creditors, contributors, grantors, or laws of the olher governments,  or imposed by law through contractual provisions ar enabling legislation.  C. Receivables and Payables  The County believes that sufficient detail of receivable and payable balances is provided in the financial statements to avoid  the obscuring of significant components by aggregation.  Trade and property tax reçeivables are shown net of an allowance for uncollectibles.  d. Inventorles e. Capital Assets  Inventory is valued at! historical cost and recorded as expenditures when they are consumed.  Capital assets, which Include land, buildings and improvements, equipment, and infrastructure, purchased or acquired, are reported In the applicable governmental activitles column In the goverment-wide financial statements. The County defines capital assets as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of three years. Such assets are recorded al historical cost ar estimated historical If historical cost Is not avallable. Contributed assets are recorded at fair market value as of the date donated. Additions, improvements, and other capital outlays that significantly extend the useful life of an asset are capltallzed. Other costs incurred for repairs and maintenance are  expensed.  Management elected not to retroactively report Infrastructure assets within the scope of GASB34, Capital assets are being depreciated using the straight-line method over the following estimated useful lives:  Estimated Useful Lives 10-40 years 3-10 years 5-7 years 40 years  Asset Class Buildings & Improvements Machinery & Equipment Vehicles Infrastructure  Compensated absences  Al liability for unused paid time off accruals and compensatory time for all full-time employees is calculated and reported in the govemment-wide financial statements. For financial reporting, the following criteria must be met to be considered as compensated absences: a) leave or compensation Is attributable to services already rendered, and b) leave or compensationis not contingent on a specific event (such as illness). County does not keep sufficient records to record  compensated absence balances for the current fiscal year.  Page 20    VOL SS  PAGE 687  DELTA COUNTY, TEXAS  NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2022 A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 3, Flnanclal Statement. Amounts (continued) g. Long-term Obligations  In the government-wide financial statements, long-term debt obligations and olher Iong-term obligations are reported as liabilities in the applicable governmental activitles statement of net position. Bond premlums and discounts are deferred and amortized over the life of the bonds using the straight-line method and netled with the long-term obligations In the liabllities. The County has compared this method to the effective Interest method and found the difference between the (wo methods to be Immaterial. Bond issuance costs are expensed during the year they are Incurred in accordance with GASB Statement In the fund financial statements, govemmental fund types recognize bond premlums and discounts, as well as bond issuance costs, during the current period, The face amount of debt issued Is reported as other financing sources,  -  No.65,  h. Deferred Oulflows/Infiows of Resources  C  In addition to assets, the fund balance sheet will sometimes report a separate section for deferred outfiows of resources. This separate financlal statement element, deferred autflows of resources, represent a consumption of net position that applies to a future period(s) and so will not be recognized as an outfiow of resources (expensesloxpendlures) until then. In addition to liabilities, the fund balance sheet will sometimes report a separate section far deferred Inflows of resources. This separate financial statement element, deferred inflows of resources, represent an acquisition of net position that applies to that time, The County does not have any deferred inflows oft resources for the current fiscal year.  The County does not have any deferred oulfiows of resources for the current fiscal year.  F Fund Equity can be spent. endowment.  In the fund financial statements, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the County is bound to honor constraints on how specific amounts Nonspendable fund balance - includes the portion of net resources that cannot be spent because of their form (Le., Inventory, Iong-ter debt, or prepaid items) or because they must remain Intact such as the Restricted fund balance - includes the portion of net resources on which limitations are imposed by creditors, grantors, contributors, or by laws or regulations of other govemments (L.e., externally Imposed limitations). Amounts can be spent only for the specific purposes stipulated by external resource providers or as allowed by law through constitutional Committed fund balance - includes the portion of net resources on which the Commissioners have Imposed limitations on use, Amounts that can be used only for the specific purposes detemined by a resolution of the Commissloners' Court. Commitments may be changed or lifted by a resolution by the Commissioners. The resolution must be approved Assigned fund balance - Includes the portion of net resources for which an intended use has been established by the Commissloners or County Treasurer, as authorized to do so by the Commissioners' Court. Assignment of fund balance Is much less formal than commitments and do not require formal action for their imposition or removal. In govemmental funds other than the General Fund, assigned fund balance represents an amount that is not restricted or committed  C L  of principal an  provisions or enabling legislation.  -  by the end of the fiscal year In which the commitment wil be reflected on the financial statements.  which indicates that resources are, atar minimum intended to be used.  Page 21    VOLSS  PAGE 688  DELTAC COUNTY, TEXAS  NOTES TO THE BASIC FINANCIAL STATEMENTS FORTHE YEAR ENDED SEPTEMBER 30, 2022 A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 3. Financial Statement. Amounts Fund Equity (continued)  3  Unassigned fund balance - Includes the amounts In the General Fund in excess of what can properly be classified in one of the olher four categories of fund balance. It Is the residual classification of the General Fund and includes all amounts not contalned in other classifications. Unassigned amounts are technically available for any purpose, Negative Itis the County's goal to achieve and maintain an unassigned fund balance in the General Fund equa! to three months of General Fund expenditures. The County considers a balance of less than threa months of General Fund expenditures tol be cause for concern, barring unusual or deliberate circumstances. In the event that the unassigned fund balance is calculated to be less than the pollcy stipulates, the Commissioners Court wil be Informed and take necessary budgetary steps to bring the fund balance level into compliance with this pollcy. The County is in compliance with this pollcy at the end of the  residual amounts for all other govemnmental funds are reported Int this category,  current fiscal period. Fund Balance Flow Assumption  Sometimes the County will fund outiays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order In which the resources are considered to be applled. It is the County's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is deplated first,  followed by assigned fund balance. Unassigned: fund balance is applied last.  k.Net! Position Flow. Assumption  Sometimes the County will fund outlays for a particular purpose from both restricted (e.g., restricted bonds or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the govemment-wide financial statements, a flow assumption must be made about the order in which the resources are considered to be applied, It is the County's policy to consider restricted net position to have been depleted  before unrestricted net position is applied. F Properly Taxes  J  Property taxes are levied prior to Seplember 30 based on taxable values as of January 1 and become due October 1 and past due after January 31. Assessed value represents the appraisal value less appllcable exemptions authorized by the County Commissioners The Appraisal Board of Review establishes appralsed value at 100% for estimated market value. A tax llen attaches to the property on January 1 of each year, to secure the payment of all taxes, penalties and Interest ultimately imposed fori the year on that properly, whether or not the taxes are imposed in the year the lien altaches. Revenues are recognized as the related ad valorem taxes are collected. Additional delinquent property taxes estimated to be collectible within 60 days following the close of the fiscal year! have been recognized as a revenue att the fund level. In Texas, county-wide central appraisal districts are required under the Property Tax Code to assess all property within the appraisal district on the basis of 100% of its market value and are prohlbited from applying any assessment ratios, The value of property within the appraisal district must be reviewed every five years; however, the County may, at its own expense, require annual reviews of appraisal values, The County may challenge appraised values established by the appraisal district through various appeals, and, If necessary, take legal action. Under this legislation, the County continues to set tax rates on the County property. However, if the effective tax rate, including tax rates for bonds and other contractual obligations, adjusted for new improvements, exceed the rate of the previous year by more than 8%, qualified voters of the County may petition for an election to determine whether to limit the tax rate to no more than 8% above the tax  3 J   3 3  rate oft the previous year.  Page 22    VOLS SS  PAGE 689  0 n U C - - C C C - L 6 G U G C G 0 0 D  DELTACOUNTV,TEXAS  NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEARI ENDED SEPTEMBER 30, 2022 A, SUMMARY OF SIGNIFICANT ACCOUNTINGI POLICIES 3. Financial Statement Amounts (continued) m. Comparative DatalReclasslicalion  Comparative total data for the current year to budget have been presented in the required supplementary section of the financial statements in order to provide an understanding of budget to actual, Also, certain amounts presented In the prior  year datal have been reclassified in order to be consistent with the current year'sp presentation.  n. Use of Estimates 0. Program Revenues p. Program Expenditures functional activities. B. COMPIANCE. AND ACCOUNTABILITY 1. Finance-Relaled Legal and Contractual Provisions  Thep preparation off financial statements in conformitywith GAAP requires the use of management's estimates.  Certain revenues such as charges for services are included Inj  revenues. program  Certain indirect costs such as administrative costs are included in the program expenditures reported for individual  accordance In Violation None reported  with GASB Statement No, 38, "Cerlain Financial Statement Note Disclosures," violations of finance-related  legal and contractual provisions, Ifany, are reported below, along with actions taken to address such violations:  Action" Taken Not applicable  2. Deficit Fund Balance or Fund Net! Position of Individual Funds  Following are funds having deficit fund balances or fund net position at year end, If any, along with remarks which address  such deficits: Fund Name None reported 3. Budgets and Budgetary Accounting Commissioners' Court. Following is  Deficit Amount Not applicable  The Counly Judge serves as the budget officer for the Commissioners' Court and submits the annual budget for approval where the legal leve! of control Is by category. Amendments to the budget and additional appropriations must be approved by the 2. The Commissloners' Court holds a public hearing on the proposed budget and subsequently makes changes and approves the budget, Including the adoption of a property tax levy which is effective on October 1 preceding the beginning of the  oft the as summary budget calendar:  1. The proposed budget is filed witht the County Clerk and made available for public inspection.  fiscaly year.  3. The approved budget is filed with the County Clerk.  Page: 23    VOLSS  PAGE 690  DELTACOUNTY, TEXAS  NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2022 B. COMPIANCE AND ACCOUNTABILITY 4. Budgets and Budgetary Accounting (continued)  T  5. During the course of the budget year, it may be necessary to amend the budget. The Commissioners' Court may, by order, authorize an emergency expenditure as an amendment to the original budget only In case of a grave public necessity to meet an unusual and unforeseen condition that could not have been included in the original budget through the use of reasonable diligent thought and attention. The Commissioners' Court may issue an order to amend the budget by transferring an amount budgeted for one line Item to another line item authorizing an emergency expenditures.  C.DEPOSITS AND INVESTMENTS  The Counly's Investment policy is in accordance with the laws of the State of Texas. The policies identify authorized investment The County's funds are required to be deposited and invested under the terms of a depository contract. The depository bank deposits for safekeeping and trust with the County's agent bank approved pledged securities In an amount sufficient to protect County funds on a day-to-day basis during the period of the contract. The pledge of approved securities Is waived only to the At September 30, 2022, the carrying amount of the Counly's deposits (cash, cerlificates of deposit, and interest-bearing savings accounts included in temporary investments) was $1,991,751 and the bank balance was $2,201,000. The County's cash deposits at September 30, 2022 and during the year ended September 30, 2022, were covered by FDIC insurance and pledged collateral held by the County's agent bank In the County's name. Cash and investments as of September 30, 2022 consist of and are classified in the accompanying financial  and Investment terms, collateral requirements and safekeeping requirements for collateral.  extent oft the depository banks dollar amount of Federal Deposit Insurance Corporation ("FDIC") Insurance.  3 -  7 J T  Cash Deposits  statements as follows: Statement of net position: General Govemment Unrestricted cash and cash equivalents S 1,991,751 Tolal cash and cash equivalents Investments  $1,991.751  The Public Funds Investment Act ("Act) requires an annual audit of Investment practices. Audit procedures In this area conducted as a part of the audit of the general purpose financial statements disclosed that in the areas of investment practices, management reports an establishment of appropriate policies, the County adhered to the requirements of the Act. Additionally, The County's general policy Is to report money market investments and short-term participating interest-eaming investment contracts at amortized cost and to report nonparticipating interest-eaming Investment contracts using a cost-based measure. However, If the fair value of an investment is significantly affected by the impairment of the credit standing of the Issuer or by ather factors, it is reported at fair value. All other Investments are reported at value unless a legal contract exists which guarantee a highar value. The temm "short-term" refers to investments which have a remaining term of two years or less at time of purchase. The term "non-participating' means that the investments value does not vary with market interest rate changes. Non-negoliable certificates of deposits are examples ofnon-parlicipatingi Interest-eaming investment contracts.  investment practices of the County were In accordance with local policles,  Investment. Accounting Policy  1 J ] J 1 J 3 3 ]  Page 24    VOL SS  PAGE 691  DELTACOUNTH,TEXAS  NOTES TOTHE BASIC FINANCIAL STATEMENTS FOR THE YEARI ENDED SEPTEMBER 30, 2022 C. DEPOSITS ANDI INVESTMENTS (continued) Custodial Credit Risk  Custodlal credit risk for deposits Is the risk that, in the event of the fallure of a depository financial institution, a government will not be able to recover Its deposits or will not be able to recover collateral securitles that are in the possession of an outside party. The custodial credit risk for Investments is the risk that, in the event of the fallure of the counterparty to a transaction, a government will not be able to recover the value of Its investment or collateral securities that are in the possession of another party. The Public Funds Act and the County's Investment policy do not contain legal or policy requiremenis that would limit the exposure to custodlal credit risk for deposits or investment, other than the following provislons for deposils: the Public Fund Investment Act requires that a financial institution secure deposits made by state or local govemmental units by pledged securities In an undivided collateral pool held by a deposit depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least the bank balance less  I 1. - L - [ [ C [ C I L E C  the FDIC insurance ata all times, D. RECEIVABLES Receivables as  for  Individual  of year end the government's  major funds and non-major funds, including the applicable  allowances for uncoliectible accounts, are as follows:  General Fund Road & Bridge Total 221,505 $ 45,497 $ 267,002  Recelvables: Taxes Fees and Charges Gross Recelvables Less: allowance for uncollectibles  178,752 400,257 (131,909)  178,752 445,754 (133,316)  45,497 (1.407)  Net Total Receivables $ 268,348 $ 44,090 $ 312,438 Capital asset activity for the period ended September 30, 2022 was as follows:  E. CAPITALASSETS  Beginning Balances 684,517 $ 684,517 135,000 1,199,204 1,697,479 3,031,683 3,716,200 (57,375) (994,270) (1,697,479) (2,749,124) 282,559 967,076 $  Ending $ 684,517 684,517 135,000 1,199,204 1,734,479 3,068,683 3,753,200 (60,750) (1,027,489) (1,697,479) (2,785,718) 282,985 $ 967,482  Governmental, Activitles Capital assets, not being depreciated: Land Total capital assets, not being depreclated: Capital assets, being depreclated: Infrastructure Bulldings and Improvements Machinery & Equipment Total capital assets being deprecialed: Total Fixed Assets Less accumulated depreciation for: Infrastructure Bulldings and Improvements Machinery & Equipment Total accumulated depreciation: Total capital assets, baing depreclated, net Governmental activitles capital assets, net  Additions Decreases Balances  $  37,000 37,000 37,000 (3,375) (33,219) (36,594) 406 406 $  Page: 25    J  VOL SS  PAGE 692  DELTA COUNTY, TEXAS NOTES TO THE BASIC FINANCIAL STATEMENTS FOR' THE YEAR ENDED SEPTEMBER 30, 2022 E, CAPITAL ASSETS (continued)  Depreclation expense was charged to functions/programs oft the primary government as follows:  7 J 7  Govemmental activities:  General Government Public Safety Judicial Heallh and Public Welfare Public Works  $ 8,940 11,272 6,675 158 9,549 36,594  Total depreciation expense governmental activities  F.LONG-TERM OBLIGATIONS  1   Asummary of Iong-ter debt transactions, Including the current portion, for the year ended September 30, 2022, Is as follows:  Beginning Balance 103,076 $ 15,144 30,888 33,754 10,273 52,500 659,900 9,237 18,490  Ending Due Within Balance One Year 7,684 30,886 22,833 6,950 39,951 600,998 9,237 18,490 37,000  Additions  Decrease (7,460) (10,921) (3,323) (12,549) (58,902)  7 Governmental, Activities 3 Jail loan Radio Upgrades - Courthouse Study Dash Camera Civic Center Roof Digital Record System T Renovation loan Record Scanning Project Radio equlpment Motor Grader Loan Governmental activity Long-term llabilities  $ (25,751) $ 77,325 $ 25,751  7,684 15,215 11,248 3,423 12,925 75,399 2,207 4,400 8,844  37,000  933,260 $ 37,000 $ (118.906) $ 851,354 $ 167,096  7  Capital Lease debt service requirements are as follows: Year Ending December 31: 2023 2024 2025 2026 2027 2028 to 2031 Totals  Total 164,620 139,778 123,642 75,400 268,749  Principal 143,888 123,053 110,255 65,017 242,045  Interest Requirements 20,732 16,725 13,387 10,383 26,704  167,096 $ 24,638 $ 191,734  3 3 7 J 7 J 7 J 7  851,354 $ 112,569 $ 963,923  Page 26    VOLSS  PAGE 693  DELTA COUNTY,TEXAS G. PENSION PLAN  NOTES TOTHE BASIC FINANCIAL STATEMENTS FOR' THE YEAR ENDED SEPTEMBER 30, 2022  The County provides retirement, disablity, and survivor benefits for all Its regular full-time employees through a nontraditional defined benefit pension plan In the statewide Texas County and District Retirement System ("TCDRS"). The Board of Trustees of TCDRS is responsible for the administration of the statewide agent muliple-employer retirement system. TCDRS Issues a comprahensive annual financial report ("CAFR") on a calendar year basis. The CAFR is available Each employer has a defined benefit plan that functions similarly to a cash balance plan. The assets of the plan are pooled for investment purposes but each employer's plan assels may be used only for the payment of benefits to the members of that employer's plan. In accordance with Texas law, it is intended that the plan be constructed and administered in a manner that the retirement system will be considered qualifed under Section 401(a) of the Internal Revenue Code. All full-time and part-time non-temporary employees participate In the plan, regardless of the number of hours they work in a year. Employees TCDRS does not receive funding from the State of Texas. Each plan is funded by employers, members, and investment eamings TCDRS Is administered by a nine-person board of trustees appointed by the governor and confirmed by the Texas Senate. The board appoints a director, who is responsible for the day-to-day operations, and a chiaf investment officer, who TCDRS provides retirement, disability, and survivor benefits. Benefit provislons are adopted by the goveming body of the At retirement, retirees elect to recelve thelr monthly Iifetime benefit by choosing from one of the seven payment options. Employers may allow partial lump-sum payments. This allows for the retiring member to receive an immediate lump-sum payment not to exceed their account balance, and choose a reduced lifelime benefit from the payment options.  on! their website atwww.TCDRS.arg.  Inat temporary posltion are not eligible for membership.  -  oversees investment operations. Benefits Provided  County, within tha options available In thes state statutes governing" TCDRS.  Plan provisions for the County were as follows:  Plan Year 2022 7% 12% 8years 75) years 30 years No  Employee deposit rate Emplayer contribution rate Years required for vesting Rule of age for retirement Service years for retirement of any age Partial lump-sum payment oplion  Plan Membership  At the December 31, 2022 valuation and measurement date, the following employees were covered by the benefit ferms:  Current Inactive Members Current Retirees and Beneficlaries Active employees Total Contributions accrued liabilty, Net Pension Liability  8 22 51 81  The contribution rates for employees in' TCDRS is 4%, 5%, 6%, or 7% of emplayea's gross earnings, and the County is required by law, to contribute at actuarially determined rates that are determined annually. The actuarlally detemmined rate is the estimated amount necessary to finance the cost of benefits eamed by employees during the year, with an additional amount to The County's Net Pension Llabillty (NPL) was measured as of December 31, 2022, and the total pension liabilily (TPL) used to  calculate the NPL was determined by an actuarial valuation as of! that date.  Page 27    7  VOL SS  PAGE 694  DELTACOUNTV,TEXAS  NOTES TO THE BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2022  H. RISK MANAGEMENT  7  The County is exposed to various risks of loss related to torts, theft, damage or destructlon of assets, errors and omissions, injuries to employees, and natural disasters. The County had general labillly coverage at a cost that is considered to be economically justifiable. There were no signlificant reductions in commercial Insurance coverage in the past year and there were  no settlements exceeding insurance coverage for each of the past three fiscaly years.  I LITIGATION September 30, 2022.  J. SUBSEQUENT EVENTS  Management is unaware of significant pending litigation against Delta Counly, Texas as of the end of the fisca! year  The County has evaluated all events or transactions that occurred after September 30, 2022 up through August 13, 2024 the date the financial statements were avallable to be issued. Management noted no other subsequent events requiring  disclosure.  J   3 1 3 7 J 3 ] ] ] ]  Page 28    VOLSS  PAGE 695  Page 29    VOL SS  PAGE 696  ] ]  REQUIRED SUPPIEMIENTARY INFORMATION  3 ] ] ] ] 3 ] 1 ] ] 3 7 J 1 J a J  Page 30    VOL SS DELTA COUNTY, TEXAS  PAGE 697  STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES INI FUND BALANCE-BUDGET AND ACTUAL FORTHE YEAR ENDED SEPTEMBER 30, 2022  Varlance with Final Budget- Posltive (Negative) (7,981) 43,380 (12,704) (95,256) (969) (160,166) (23,827) (9,062) 100,949 (165,636) 875,185 233,876" (190,349) (99,282) (92,114) (24,723) (659,900) 42,693 (122,943)  Budgeted Amounts Original 120,894 94,567 399,684 3,599 251,139 127,325 10,000 100,019 3,150,948 3,150,948 1,112,568 1,112,568 1,550,743 1,550,743 443,803 43,834  Final 120,894 94,567 399,684 3,599 251,139 127,325 10,000 100,019  Actual 164,274 81,863 304,428 2,630 90,973 103,498 938 200,968 2,985,312 237,383 1,316,867 634,152 143,116 92,114 24,723 659,900 3,108,255 (122,943)  REVENUES Property taxes Sales and Use taxes Fines and Forfeitures Permits and Licenses Charges for Services Grant and Contributions Intergovernmenta Investment Income Miscellaneous Total Revenues EXPENDITURES Current: General Government Public Safety Judicial Health and Public Welfare Debt Service: Principal Retirement Interest Capital Outlay General Government Total Expenditures  2,043,721 $2,043,721 $ 2,035,740 $  443,803 43,834  3,150,948 3,150,948  Excess of revenues over expenditur Other Financing Sources (uses) Note Proceeds Total Other Financing Sources (uses Net Change in Fund Balance  L  (122,943) 1,443,675  (122,943)  Fund Balances, October 1 Fund Balances, September 30  1,443,675 1,443,675 $ 1,443,675 $1,443,675 $1.320,732  The accompanying notes to the basic financial statements are an integral part of this financial statement.  Page 31    68 I  s s in, o    AARA coiio mro souo e mi 8  AAAA coIio mr4o oug rm mi  Oriny tncio mr-No coit marp mmric NAAR  couo muio 444o rNwo Cor ni  biovt 0o0o rrpF intinin rFrE Hmirin mmmm  enoo OFNo of nu  NNCN 0000 AENE 0000  NNN 0000  00ao 0000 000 VNNN 000  tovtot - 0000 mmm 0000 NNNN 0000 NNNN    08/14/2024 DELTA_COUNVOL SS  2024 BUDGET TRANSFERS WORKSHEET TRANSFER #: 16DH Account Name  PAGE 1 BUDO22 To Amount 8,374.38 550.75 5.45 8,899.00 17,829.58  PAGE 700  From Amount  G/L Code  8,374.38 010-409-700 TRANSFER FUNDS 010-665-105 SECRETARY 550.75 010-409-700 TRANSFER FUNDS 010-665-201 PAYROLL TAXES 5.45 010-409-700 TRANSFER FUNDS 010-665-204 WORKERS COMP 8,899.00 010-409-700 TRANSFER FUNDS 010-665-486 CONTRACT LABOR  17,829.58    AEPMgR9MPNwSS B0BOFGKGUGPMGR ornor oco oorv OON Noyo  0uo mor 2u oonoo i0omumr  Oieryoo mos ON CroN* Nm s  coNm* es N*  0000100F onorooc oomo  08000000000000 00000 0000000900  999upoiinoo000g000m: n OOGFGRFFOGO0000000004: mommne 000 moor* un ino 000 00O*  mr  000 oNHn* mer o 3  00000000: 000000000000 0Q0  00000mNINNIOGR  DUDbDULL    moNoos nm vatoo mor rN no  Hoorr 00ombL omoain msmew Nmoo NNn  cOm el  9995m99F9905 o OROyro0000801 onarins Cricor rrt o0ormro mrlor 00o covor me  vomoto Ocoonsa ri E O000B4F rnrovH 00mHmeN oOvHoN NriN couri  oo4 200000v00099 00Omm 000000000060000000000  No  N  20000oinoooprloou:00000000 9000000000001  ov0ot mroow 0oco norN  omoonoo Omioooo ainmoconn ONc ariwingom ricic wri 3  00000000099999999999999000900000: 0000000000000000000  hn0dn0nodo    I 3    08/14/2024 DELTA_COUNTY From Amount  2024 BUDGET TRANSFERS WORKSHEET TRANSFER #: 17DH Account Name  PAGE 1 BUDO22 To Amount 2,200.00 2,200.00  VOL SS G/L Code  PAGE 704  2,200.00 010-665-428 CEA-AG/NR TRAVEL  010-665-570 CAPITAL INVESTMENTS  2,200.00    AA  C A  2    ri  roinongoorioo OBOPOPOGOFoe: ormon oco oNri* Orwori 0oc NoN iel oborlorsinom pomo0onbr momunt 4o0 amnoo* ii mm  noo ON coricon* Nm  oommo oC Iri nr  oNr mmri  0000000000 VNNNNNGNAANNNANN    E E    08/14/2024 DELTA_COUNTY, From Amount  2024 BUDGET TRANSFERS WORKSHEET TRANSFER #: 19DH Account Name  PAGE 1 BUDO22 To Amount 665.00 665.00  VOL - SS G/L Code  PAGE 708  665.00 010-400-427 EDUCATION/TRAVEL  010-400-570 CAPITAL INVESTMENTS  665.00    AA  2    -  n0mopodoud099 o00uominuostoyonoorooo MP ingnbe tn 00 rim N Nam a Or 0000000: sowaobrtrinorio000000: uao mooo Nno wom witory onin co4G nv HHE mNri rm  :  Oriririonononovomoos or ommmooiuontinnoo CN AIUUREN OUOPGNAL Hri aunmo r S0dorENIn no 0ou 4to vom vuco NN  ooP-olntnnoon100N00000001 a4a towo Na now R awo mwm Hei 0005 o0c omo obbrvooo 00 0t0 IOHHDO 00 omN arNr muo ro oN caco ume  N N  00000000006 0  VANSN    VOL SS STATE OF TEXAS COUNTY OF DELTA S  PAGE 711 COMMISSIONERS COURT ORDER 2024-08-27-03  5 S  C  ORDER OF THE COURT  AN ORDER OF THE COMMISSIONERS COURT OF THE COUNTY OF DELTA, TEXAS, AUTHORIZING THE SALE OF AN PUBLICATION OFAN ADVERTISEMENT FOR THE NOTICE OF SALE OF SURPLUS PROPERTY  WHEREAS, Delta County, Tesas is a County created by and operating under the laws of the State of Texas, which hàs the authority under the Local Governmènt Code, as àmended, 'to sell surplus property owned by Delta County, when such action is in thc best interest of and serves the WHEREAS, the Commissioners Court of Delta County, Texas desires to sell surplus property via the online public auction process as described in Chapter 263 of the Texas Local WHEREAS, the Commissioners Court of Delta County, Texas, finds and declares that itis in the best interest of all of the citizens of Delta County, Texas that the surplus property be sold and  public purpose; and  Government Code; and  climinates thc obligation of thc County to maintain the same.  NOW, THEREFORE, BE IT RESOLVED by the Commissioncts Court of Delta County (the "Governmental Agency"), at a duly called mecting of the governing body held on August 27, 2024 that the following surplus property, attached hereto as Appendix A, be advertise as surplus property for sale to the public via online auction, under the provisions of Chapter 263 of the Texas Local Government Code, and authorize the CountyJudge to advertise thé property for sale as prescribed by law via the the online auction process in the newspaper of general circulation.  PASSED ANDAPPROVED this 27- day of August, 2024.  Tanner Crutcher,  MyEz Morgan Baker:Commisioner Precinct1 42 Anthony-oberts, Commissioner Precinct3 ATTEST: gRise  Scth Cox, Mark  Precinct2    Commissiorier  AK  Page 1 of1    VOL SS  PAGE 712  0  COMMISSIONERS COURT DELTA COUNTY, TEXAS  NOTICE OF PUBLIC ONLINE AUCTION OF SURPLUS PROPERTY Pursuant to Texas Local Government Code Chapter 263, Subchapter D, the following vehicles, items, and equipment are requested to be disposed of and sold by online public auction, utilizing Auctioneer Express,1521 W. 16th ST. Mount Pleasant, Texas 75455, Phone: 903-572-4975, by Road & Bridge Precinct 2 at the request of Precinct 2 County  PURSUANT TO TEXAS LOCAL GOVERNMENT CODE $263.153  Commissioner Seth Cox:  Plus Industries 2 gallon Air Compressor Front-end loader forks attachment Koehring Master B1500 Heater Top Hat 20'x6' 10" Utility Trailer 1988 GMC Dump Truck  The items may be viewed by appointment by contacting Precinct 2 County Commissioner The website link for the online public auction is itips/wwwauctioneerexpress.com,  Seth Cox at (903) 395-4400 ext. 9301.  200 West Dallas Avenue 1 Cooper, Texas 1 75432 1P/903)395-4400: ext. 9301/F003)395:2178  Page 1of1    VOLSS  PAGE 713  gradient  SOLUTIONS  Gradient Solutions Corporation Master Professional Services  Agreement (MPSA)  About:  Gradient's MPSA is designed to provide the fundamental terms and conditions for future work with a client. The MPSA by itself does not commit the client to any services provided by Gradient's team; however, It allows for future work authorizations on specific projects to be  created between Gradient and the client.  Created by:  Prepared for:  Calvin Webb I1I Gradient Solutions  Tanner Crutchier Delta County, Texas  Corporation    VOL SS  PAGE 714  MASTER PROFESSIONAL SERVICES AGREEMENT  This Agreement is made between the Delta County, Texas ("Client") and Gradient Solutions Corporation (the "Consultant" or "Contractor"), of Mansfield, Texas, a Texas corporation, to be effective as of the 08/07/2024 ("Effective Date") with respect to certain consulting services detailed herein to be performed by the Consultant for  Client.  ARTICLEI  RETENTION OF THE CONSULTANT  The Consultant is being retained to provide services described below to Client based on the Consultant's demonstrated competence and requisite qualifications to perform the scope of the services described herein. Client agrees to and hereby does retain the Consultant, as an independent contractor, and the Consultant agrees to provide the services to Client, upon the terms and conditions provided in this Agreement.  ARTICLEI SCOPE OF SERVICES  The Consultant covenants and agrees to provide those services listed in the Scope of Services, as detailed in Appendix A, attached hereto and incorporated herein for all purposes (the "Services") as may be agreed upon in a Work Authorization, as later defined. The Consultant agrees that the Services provided will be performed in a professional manner in accordance with the standards of the consulting industry and complete in all respects. Client will issue a Work Authorization as shown in Appendix B ("Work Authorization") to Consultant as may be necessary from time to time to engage the Services. Each Work Authorization and each term therein are hereby incorporated into the Agreement verbatim as if specifically set out herein.  Client acknowledges and agrees that it shall be Its responsibillty to make Implementation decisions, if any, and to determine further courses of action with respect to any matters addressed in the Services delivered to Client. Client agrees to accept full and exclusive responsibility for any and all implementation decisions and other actions taken to effect the adoption or execution of recommendations identified and developed through the Services, and for the results of those decisions and  actions.  Gradient Solutions Corporation Master Professional ServicesAgreement    VOL SS  PAGE 715  Consultant is retained only for the purposes set forth In the Agreement. As a prerequisite to Consultants' delivery of Services, Client shall (i) fulfill the client responsibiities and ensure that all Assumptions are accurate; (i) provide Consultant with reliable, accurate and complete Information, as required; (iI) make timely decisions and obtain required management, approvals; and (iv) furnish Consultant's personnel with a suitable office environment and adequate resources and supplies, as needed. In addition, Consultant shall be entitled to rely on all Client decisions and approvals made independently of this Agreement andlor prior to Its execution by the parties. If such responsiblities are not met, Consultant may not be able to perform the engagement or to do SO in a timely fashion. Nothing in this Agreement shall require Consultant to evaluate, advise on, modify, confirm, or reject such decisions and  approvals, except as expressly agreed to in the Work. Authorization.  ARTICLE II TERM  The Consultant shall commence work immediately upon receipt of a written Notice to Proceed issued by Client. This Agreement shall remain in effect until the completion of the Services, (the Termination Date"), unless earlier terminated as provided herein. However, this agreement can be renewed by the parties executing a new Work Authorization as shown in Appendix B, and attaching it to a copy of this agreement. This Agreement shall be deemed terminated, and the independent contractor relationship between the Consultant and the Client severed, by either party by providing ninety (90) days written notice to the other party subject to termination provisions in any Work Authorization. Upon any termination Client shall promptly pay Consultant for fees and reimbursable expenses incurred to the Effective Date of  termination.  ARTICLE IV COMPENSATION  1. Compensation, As sole and sufficient compensation for the Services under this Agreement, the Client agrees to pay and the Consultant agrees to accept the compensation as reflected on the executed individual Work Authorization as shown in Appendix B. Except as otherwise provided in this Agreement, said compensation shall constitute full payment for all services, liaison, products, materials, and equipment required to provide and/or deliver the Services, including materlals, training, equipment used, and overhead expenses. The compensation quoted in the Work Authorizations    VOLSS  PAGE 716  does not include taxes. Consultant shall bill the Client for all applicable sales, use, excise, value added and other taxes associated with your receipt of the services and 2. Reimbursement. The Consultant shall be entitled to reimbursement for reasonable, ordinary and necessary business expenses incurred in the performance of Consultant's duties hereunder for such items as travel, lodging, meals and other out-of pocket, including parking, mileage and tolls, reasonable report production, printing cost, duplication costs and direct supplies used during the course of performing the 3. Invoicing. The Consultant shall document the Services rendered and the expenses which may be reimbursed hereunder by providing Client with invoices dated approximately the last day of each month. Each invoice shall describe the Services performed and reimbursable expenses incurred by the Consultant from the first day of the month through the last day of that month. Consultant shall invoice Client in accordance with the billing schedule in the Work Authorization and Client shall pay If Client disputes any invoice Client shall timely pay the undisputed portion and promptly notify Consultant in writing of the nature of the dispute as to the remainder, and the parties will use their best efforts to resolve the dispute expeditiously. In the event the dispute is not resolved within thirly (30) days after recelpt by Consultant of the notice of such dispute, Consultant may suspend performance of the Services, without limitation or waiver of any other right or remedy availabie under this Agreement  deliverables hereunder, excluding taxes on Consultant's income.  Services.  invoices within thirly (30) days of receipt.  or at law.  ARTICLEV  RELATIONSHIP BETWEEN THE PARTIES  The parties hereto recognize that the governing body and executive management team shall manage the business and affairs of Client and that the relationship between Client and Consultant shall be one of independent contractor. The Consultant acknowledges and agrees that it and its staff shall not be considered an employee of Neither party shall have any authority to enter into any contract with or otherwise obligate the other to any third party without the express written authorization of the  Client for any purpose.  Gradient Solutlons Corporation- Master Professional Services Agreement    VOLSS  PAGE 717  other party. Under no circumstances shall the Consultant represent to suppliers, contractors or any other parties that it or its employees are employed by Client or that they serve Client in any capacity other than as an independent contractor. In the performance of any and all Services under this Agreement, the Consultant as an independent contractor has the sole right to supervise, manage, operate, control, delegate, and direct the performance of the details incident to the Services. Neither the Consultant, nor lts staff, shall be entitled to any insurance, pension, vacation, sick leave or other benefits customarily afforded to employees of Client. Nothing contained in this Agreement shall be deemed or construed to create a partnership or joint venture, to create the relationship of employee-employer or principal-agent, or to otherwise create any liability for Client whatsoever with respect to the llabilitles, obligations or acts of the Consultant or any other person. Client acknowledges that the services to be rendered by Consultant are not exclusive to Client, and Consultant may  provide similar services to other clients.  Client shall accept deliverables which conform to the requirements of the Work Authorization. Client will promptly give Consultant notification of any non-conformance of the deliverables with such requirements cNon-contormance", and Consultant shall have a reasonable period of time, based on the severity and complexity of the Non- conformance, to correct the Non-conformance. If Client uses the deliverable before acceptance, fails to promptly notify Consultant of any Non-conformance, or unreasonably delays the acceptance of deliverables, then the deliverable shall be  considered accepted by the Client.  While Consultant shall attempt to comply with Client's request for specific individuals, Consultant shall be responsible for assigning and re-assigning its personnel, as appropriate, to perform the Services. During the term of this Agreement, and for a period of six (6) months following the expiration or termination thereof, neither parly will actively solicit the employment of the personnel of the other party involved directly with providing Services hereunder without prior written consent of such other party.  ARTICLE VI  REPRESENTATION AND WARRANTIES  The Consultant represents and warrants to Client that (a) it is under no contractual or other restriction or obligation, the compliance with which is inconsistent with the execution of this Agreement, the performance of its obligations hereunder or the rights    VOL SS  PAGE 718  of Client hereunder; (b) It has no business or familial relationship with a Client staff or governing body member; and (c) it nor its staff is under any financial, physical or mental disability that would hinder the full performance of its obligations under this Agreement. Consultant further warrants that it shall perform the Services in a good and professional manner. Client shall be relying upon Consultant's competence, impartiality, thoroughness and professionalism in performance of the Services. As a result, Consultant shall be accountable and responsible to Client under the foregoing warranty for the compliance of the Services with such standards. Consultant's responsibility and accountability under the foregoing warranty is not intended to apply to the negligence or failures of Client or factors outside of the control of Consultant. Notwithstanding anything to the contrary, Client agrees, acknowledges and understands that Consultan!' performance of its Services under this Agreement is subject to and conditioned upon the timely cooperation, willingness, responsiveness and skill level of Client and its applicable employees and the fulfillment of the responsibiities of Client, If any, set forth in the Agreement. THE WARRANTIES AND REPRESENTATIONS SET FORTH IN THIS AGREEMENT ARE IN LIEU OF, AND CONSULTANT HEREBY DISCLAIMS, ANY AND ALL OTHER WARRANTIES AND REPRESENTATIONS, EXPRESS OR IMPLIED, INCLUDING WITHOUT LIMITATION THE IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Consultant cannot and does not warrant the products or services of third parties, except to the extent that said "third party" is an agent or  subconsultant of Consultant.  ARTICLE VII  CONFIDENTIAL INFORMATION  Confidential Information. Ail materials developed in the course of providing and in relation to the Services provided in whole or in part by the Consultant, its employees and subcontractors are proprietary and confidential information and shall, upon payment of Consultant's invoices therefore, be owned by Client. Client will retain ownership of all work-in-progress, upon payment of Consultant's applicable invoices therefore. In addition the Consuitant acknowledges that any information it or its employees, agenis or subcontractors obtain regarding the operation of Client, its products, services, policies, customer, personnel and any other aspect of its operation ("Confidential Information") is proprietary or confidential, and shall not be revealed, sold, exchanged, traded or disclosed to any person, company or other entity during the period of the Consultant's retention hereunder or at any time thereafter without the express written permission of Client. The parties agree that, during the course of the  Gradient Solutions Corporation- Master Professional ServicesAgreement    -a  VOL - SS  PAGE 719  engagement, communication between the parties may be by e-mail with each other and with outside specialists or other entities engaged for this Agreement. The parties acknowledge and accept that neither can guarantee, and does not warrant, that e-mail transmissions will not be intercepted and read, disclosed or used by a third party or will be delivered to each of the parties to whom they are addressed and only to such parties, Consultant speclally disclaims, and Client expressly acknowledges and agrees that Consultant shall not have, responsibillty or liability in connection with e- mail transmissions. Nonetheless, the parties will use due diligence to secure the privacy and proper transmission of e-mails, including any attached document. The parties hereby agree that each of the provisions in this Article VII are important and material, and significantly affect the successful conduct of the business of Client, as well as Its reputation and goodwill. Any breach of the terms of this Article VII is a material breach of this Agreement, from which the Consultant may be enjoined without waiver of any other right or remedy to which Client may be entitled as a result of said  breach.  The Consultant understands and acknowledges that the Consultant's responsibilties under this Article VII of this Agreement shall continue In full force and effect after the  Consultant's contractual relationship with Client ends for any reason.  Notwithstanding anything in this Agreement to the contrary, Consultant shall have no obligation of confidentiality with respect to information that (1) is or becomes part of the public domain through no act or omission of Consultant; (i) was in Consultant's lawful possession prior to the disclosure and had not been obtained by Consultant either directly or indirectly from Client; (li) is lawfully disclosed to Consultant by a third parly without restriction on disclosure; (Iv) is independently developed by Consultant without use of or reference to the Client's Confidential Information; or (v) is required to be disclosed by law or judicial, arbitral or governmental order or process, provided Consultant gives Client prompt written notice of such requirement to permit Client to  seek a protective order or other appropriate relief.  ARTICLE VIII OWNERSHIP  Ownership of Documents, Information, Materials, Notes, Etc. All final reports developed and provided by Consultant (the "Documents") are and shall at all times be and remain, upon payment of Consultant's invoices therefore, the property of Client    VOL - SS  PAGE 720  and shall not be subject to any restriction or limitation on their further use by or on behalf of Client, except as otherwise provided herein. Subject to the foregoing exception, if at any time demand be made by Client for any of the Documents, whether after termination of this Agreement or otherwise, the same shall be turned over to Client without delay, and in no event later than thirly (30) days after such demand is made. Consultant shall have the right to retain copies of the Documents and other items for its archives. If for any reason the foregoing Agreement regarding the ownership of the Documents is determined to be unenforceable, either in whole or in part, Consultant hereby assigns and agrees to assign to Client all rights, title and interest that Consultant may have or at any time acquire in said Documents and other Consultant's work papers shall remain the sole and exclusive property of Consultant. "Work papers" shall mean those documents prepared by Consultant during the course of performing Services including, without limitation, schedules, analyses, transcriptions, memos, designed and developed data visualization dashboards and working notes that serve as the basis for or to substantiate the Services. In addition, Consultant shall retain sole and exclusive ownership of its know-how, concepts, techniques, methodologies, ideas, templates, dashboards, code and tools discovered, created, or developed by Consultant during the performance of Services that are of general application and that are not based on Client's Confidential Information hereunder (collectively, Consultant's Building Blocks"). To the extent any deliverables incorporates Consultant's Building Blocks, Consultant gives the Client a non-exclusive, non-transferable, royalty-free right to use such Building Blocks solely in connection with the deliverables. Subject to the confidentiality restrictions contained in Article VII, Consultant may use the deliverables and the Building Blocks for any purpose. Except to the extent required by law or court order, Client will not otherwise use, or sublicense or grant any other party any rights to use, copy or otherwise exploit or create derivative  materials, provided that Consultant has been paid as aforesaid.  works from Consultant's Building Blocks.  ARTICLE IX GENERAL PROVISIONS  1. Compliance with Laws. Consultant shal! comply with all applicable federal, state, and local laws, statutes, ordinances, rules, codes and regulations, and with the orders and decrees of any courts, administrative bodies, or tribunals in any matter affecting its performance under this Agreement, including, without limitation, workers'  Gradient Solutions Corporalion Master Professional Services Agreement    VOLSS  PAGE 721  compensation laws, antidiscrimination laws, minimum and maximum salary and wage statutes and regulations, health and safety codes, and licensing laws and regulations. 2. Notices. In each instance under this Agreement in which one party is required or permitted to give notice to the other, such notice shall be deemed given (1) when delivered in hand, (ii) one (1) business day after being deposited with a reputable overnight air courier service, or (il) three (3) business days after being mailed by United States mail, registered or certified mail, return receipt requested, postage  prepaid, and, in all events, addressed as follows:  in the case of Consultant: Gradient Solutions Corporation Attn: Calvin E. Webb lit 2807 Carrington Drive Mansfield, Texas 76063  In case of the Client; Delta County, Texas Attn: Tanner Crutcher 200 West Dallas Cooper, TX7 75432  Either parly hereto may from time to time change its address for notification purposes by glving the other parly prior written notice of the new address and the date upon  which it will become effective.  3, Controlling. Law, Venue. This Agreement, and all of Its provislons, shall be governed by and construed in accordance with the law of the state of Texas without reference to its conflicts of law principles. The parties hereto consent and submit to the personal jurisdiction and venue of the state and federal courts in the state of Texas, county of Delta for purposes of any action permitted by subsection 10 below,  4. Entire Agreement. This Agreement, including these terms and conditions and any other appendices or attachments, is the entire agreement of the parties, and supersedes all prior oral representations, warranties, understandings, stipulations, agreement, negotiations, Initial statements of work, or promises pertaining to this Agreement or the expressly mentioned extrinsic documents not incorporated in writing  in this Agreement.  5. Invalidity, Ifany part of this Agreement is declared invalid by a court of competent jurisdiction, such decision shall not affect the validity of any remaining portion of the    VOLSS  PAGE 722  Agreement. Those portions not declared invalid shall remain in full force and effect as If this Agreement had been executed without the inclusion of the invalid portion. The invalid portion, if any, shall be modified by the court to the extent necessary to become  enforceable.  6. Modification. This Agreement constitutes the entire agreement between the Client and the Consultant and may not be changed, altered, or modified unless in writing and 7. Binding. Effect. The rights and benefits of the Consultant under this Agreement are personal to the Consultant and shall not be subject to voluntary or involuntary alienation, assignment, subletting, or transfer. This Agreement may be assigned by Client upon prior written consent of Consultant, which shall not be unreasonably  signed by a duly authorized representative of the parties.  withheld, and shall inure to the benefit of any such assignee.  8. Waiver. Waiver by either parly of any breach of this Agreement by the other party shall not be effective unless in writing signed by a representative of the party to be charged, and no such waiver shall operate or be construed as a waiver of any  subsequent breach.  9. Acknowledgment. The Parties agree by their signatures to this Agreement before signing it they fully understand its terms and provisions and hereby expressly  acknowledge receipt of a copy of this Agreement.  10. Arbitration. Any dispute or controversy arising under or in connection with this Agreement shall be settled exclusively by arbitration in Delta County, Texas, in accordance with the rules of the American Arbitration Association then in effect. Judgment may be entered on the arbitrator's award in any court having jurisdiction. Notwithstanding the above, Client shall be entitled to seek a restraining order or injunction in any court of competent jurisdiction to prevent the continuation or occurrence of any violation of Article VII hereof. Each parly shall bear its own attorneys' fees and costs, including its share of the costs of the arbitration, provided that the prevailing party (as designated by the arbitrators in their award) shall be entitled to recover its costs and reasonable attorneys' fees from the non-prevailling 11. INDEMNIFICATION AND NON-PARTIES. THE CONSULTANT SHALL INDEMNIFY, DEFEND AND SAVE HARMLESS CLIENT AND ITS OFFICERS,  party.  Gradient Solutions Corporation- Master Proféssional Services Agreement    VOLSS  PAGE 723  DIRECTORS, EMPLOYEES, AND AGENTS FROM ANY CLAIMS, COSTS, OR LIABILITIES OF ANY TYPE OR NATURE, AND BY OR TO ANY PERSONS WHOMSOEVER, TO THE EXTENT ARISING FROM (a) THIRD PARTY CLAIMS FOR PERSONAL INJURY OR DAMAGE TO REAL OR TANGIBLE PERSONAL PROPERTY RESULTING FROM THE CONSULTANT'S NEGLIGENT PERFORMANCE OF OR FAILURE TO PERFORM THE WORK TO BE ACCOMPLISHED UNDER THIS AGREEMENT, WHETHER SUCH CLAIM OR LIABILITY IS BASED IN CONTRACT, TORT, OR STRICT LIABILITY OR (b) ACTUAL OR ALLEGED INFRINGEMENT BY THE DELIVERABLES OF THE PATENT, COPYRIGHT, TRADEMARK, TRADE SECRET OR OTHER INTELLECTUAL PROPERTY RIGHT OF A THIRD PARTY ("IP CLAIM"). CONSULTANT SHALL HAVE NO OBLIGATION OR LIABILITY FOR ANY IP CLAIM BASED UPON OR RESULTING FROM (1) MODIFICATION OF THE DELIVERABLES, UNLESS THE MODIFICATION WAS MADE BY CONSULTANT; (l) THE USE, OPERATION OR COMBINATION OF THE DELIVERABLES WITH NON-CONSULTANT PROGRAMS, DATA, EQUIPMENT OR DOCUMENTATION IF SUCH INFRINGEMENT WOULD HAVE BEEN AVOIDED BUT FOR SUCH USE, OPERATION OR COMBINATION; (ili) THE NON-COMPLIANCE WITH CONSULTANT'S USER DOCUMENTATION, IF ANY; OR (Iv) OTHERWISE BY CLIENT'S OR THIRD PARTY PRODUCTS OR SERVICES. THIS SECTION 11 STATES THE ENTIRE LIABILITY OF CONSULTANT AND THE EXCLUSIVE REMEDY OF THE CLIENT WITH RESPECT TO INFRINGEMENT OF ANY INTELLECTUAL PROPERTY RIGHTS, WHETHER UNDER THEORY OF INDEMNITY, BREACH OF CONTRACT, WARRANTY OR OTHERWISE. CONSULTANT SHALL HAVE NO OBLIGATION UNDER THIS SECTION 11 FOR CLAIMS TO THE EXTENT ARISING FROM THE NEGLIGENCE OR INTENTIONAL MISCONDUCT OF CLIENT OR ANY OTHER INDEMNIFIED PARTY HEREUNDER. CONSULTANT'S OBLIGATIONS UNDER THIS SECTION 11 ARE CONDITIONED UPON THE FOLLOWING: (a) THE PARTY SEEKING INDEMNIFICATION HEREUNDER SHALL PROVIDE CONSULTANT WITH PROMPT WRITTEN NOTICE OF ANY CLAIM FOR WHICH INDEMNIFICATION IS SOUGHT; (b) CONSULTANT SHALL CONSULT WITH AND SEEK THE APPROVAL OF CLIENT PRIOR TO THE SETTLEMENT OF SUCH CLAIM; AND (c) THE INDEMNIFIED PARTY OR PARTIES SHALL REASONABLY COOPERATE WITH CONSULTANT IN SUCH DEFENSE AND SETTLEMENT. THE PROVISIONS OF THIS SECTION SHALL SURVIVE THE TERMINATION OF THIS AGREEMENT FOR ANY REASON PROVIDED FOR OR 12. Benefits Inured. This Agreement is solely for the benefit of the parties hereto and their successors and assigns. Nothing contained in this Agreement is intended to, nor shall be deemed or construed to, create or confer any rights, remedies, or causes of action in any person or entities that are not parties to this Agreement or the successors  ALLOWED HEREUNDER.  or assigns of the partles hereto.    VOLS SS  PAGE 724  13. Survival. Articles IV, VII, Vill, IX and X shall survive expiration or termination of  this Agreement for any reason.  14. General. Notwithstanding anything herein to the contrary, Consultant may reference or list Client's name and/ or a general description of the Services / project. Client also agrees that upon reasonable prior notice from Consultant, Client will be willing to provide a reference for Consultant (e.g. in the form of client telephone calls,  presentations, and the like).  15. Vendors. It is understood and agreed that Contractor's relationship and use of Rackspace or similar hosting company or InterWorks Inc. in Contractor's delivery of the Services is not a subcontractor relationship and is a relationship between  Contractor and Vendors.  16. Management Decisions. Gradient will not make any management decisions including setting policy or strategic direction; directing or accepting responsibility for Client employees; authorizing, executing, consummating, or otherwise exercising authority on behalf of the Client; preparing source documents for the Client; deciding which recommendations from Gradient or a third-parly to implement or prioritize; reporting to a governing body on behalf of management; accepting project management responsibility for a Client; accepting responsibility for designing,  implementing, or maintaining internal controls; or other similar items.  17. File Sharing. In the interest of facilitating our services to the Client, Gradient may send data over the Internet, temporarily store electronic data via computer software applications hosted remotely on the Internet, or utilize cloud-based storage. The Client's electronic data may be transmitted or stored using these methods. In using these data communication and storage methods, Gradient employs measures designed to maintain data security. Gradient use reasonable efforts to keep such communications and electronic data secure in accordance with our professional obligations. The Client recognizes and accepts that Gradient has no control over the unauthorized interception or breach of any communications or electronic data once it has been transmitted or if it has been subject to unauthorized access while stored, notwithstanding all reasonable security measures employed by Gradient. The Client consent to Gradient's use of these electronic devices and applications during any  engagement.  Gradient Solutions Corporalion- Masler Professional Services Agreement    VOLSS  PAGE 725  18. Collaborative Tools. To enhance our services to the Client, Consultant will utilize tools that permit collaboration across geographic boundaries and time zones and allows the Consultant and the Client to share data, engagement information, knowledge, and deliverables in a protected environment such as Microsoft Office 365. Inc order to use Microsoft Office 365 or a similar tool, the Client may be required by the provider to execute a client portal agreement and agree to be bound by the terms, conditions and limitations of such agreement. The Client agrees that the Consultant has no responsibillty for the activities of Microsoft Office 365 or other similar collaborative online tools. Consultant is not a direct online host for any of the Client's information. The Client is responsible for maintaining your own copy of information. It is the responsibility of the Client to fulfill any regulatory or Client policy requirements for the retention of information, Portals are utilized solely as a method of transferring data and are not intended for the long-term storage of the Client's information. All information on a portal will be considered Consultant's Work Papers while it resides in the portal. Information on a portal may be deleted by Consultant at any time. Consultant does not provide back-up services for any of the Client's data or records,  including information Consultant provides to the Client.  ARTICLEX RISKALLOCATION  This Article is overriding and controlling over any provision in this Agreement or any Work Authorization that Is in conflict with, contrary to or ambiguous with the provisions of this paragraph, unless specifically addressed in a Work Authorization.  Neither party's liability, in contract, tort (including negligence) or any other legal or equitable theory, (a) shall exceed the professional fees paid or due to Consultant pursuant to the particular individual Work. Authorization out of which the claim or cause arises or (b) include any indirect, incidental, special, punitive or consequential damages, even if such parly has been advised of the possibility of such damages. Such excluded damages include, without limitation, loss of data, loss of profits and IN WITNESS WHEREOF the parties have executed this Agreement effective on the  loss ofs savings of revenue. date and year first written above. Gradient Solutions Corporation  CONSULTANT:  CLIENT: Delta County, Texas    VOLS SS  PAGE 726  br Name: Tanner Crutcher Title: County Judge  By:. Name: Name Title: Title  By:  Gradient Solutions Corporatlon- Master Professional Services Agreement    VOLS SS  PAGE 727  APPENDIXA SCOPE OF SERVICES  This Appendix A is attached to and made a part of that certain Master Professional Services Agreement between the Delta County, Texas and Gradient Solutions . Corporation hereinafter Consultant, (the "Agreement"). Any term used in this appendix  shall have the meaning given to that term by the Agreement. The Scope of Services under the Agreement is described as follows:  1. Under the direction and coordination with Delta County, Texas or designee, the  Consultant shall perform services along the lines of:  Business Risk Assessment and related services, Compllance and Internal Control Assessments /Monitoring,  Consultation surrounding the Committee of Sponsoring Organization Data Analytics (Dashboards, Business Intelligence, Reporting,etc.),  Framework,  Data mining techniques, Training Programs, Business process improvement, Management consulting, Information Technology consulting,  Fraud prevention, detection, and response services, Software hosting related to applicable service offerings, and  Other similar services  2. Work to be performed shall be procured through a Work Authorization form, a  sample ofwhich is attached hereto.  3. Any performed engagement will not constitute procedures, work, examinations, or any other similar steps In accordance with Generally Accepted Auditing Standards, the Institute of Internal Audlt Standards, Government Accountability Office Standards, or any other authoritative body. Thus, Gradient's engagements will not constitute an audit, compilation, review, attestation service, or fraud examination. In addition, none of our engagements will entail assessment of the employees' capabilities In performing  their identified tasks,  4. Gradient is not a public accounting firm.    VOL SS  PAGE 728  5. Gradient Solutions Corporation is licensed and regulated by the Texas Private Security Bureau. Complaints may be directed to P.O. 4087, Austin TX 78773, (512) 424-7293. Company License #A14770801, Malling Address 460 Turner Warnell Road  Mansfield, TX 76063, and Phone Number 817-614-6329.  Gradient Solutions Corporation- - Master Professional Services Agreement      VOLSS  PAGE 729  APPENDIXE B SAMPLE  WORK AUTHORIZATION  This Work Authorization is made as of this  day of  202_, under the  terms and conditions established in the MASTER PROFESSIONAL SERVICES and Gradient Solutions Corporation (Gradient). This Work Authorization is made for the following purposes consistent with the services defined in the Master Professional  AGREEMENT dated as of Services Agreement:  202 between Delta County, Texas ("Client")  Section A.- Scope of Services Description of Services Key Tasks  Deliverables and/or Other Results of Services  Section B.- Schedule  Section C.- Compensation, Expenses and Billing Terms  Section D,- Client's Responslbillity Section E.- Other Provisions  Delta County, Texas  Gradient Solutions Corporation  By:  By:    VOLSS Signature: Title: Date:  PAGE 730  Signature: Title: Date:  Gradient Solutions Corporatlon- Master Professional Services Agreement    VOL SS  PAGE 731  INTHE SIXTY SECOND JUDICIALDISTRICT COURT OF TEXAS  DELTA COUNTY, TEXAS  Itis hereby ordered that, effective October 1, 2024, the salary oft the Official Shorthand Reporter ofthe Sixty Second Judicial District ofTexas, is hereby fixed at Eight thousand sixteen Dollars and thirty-four cents ($8,016.34) per annum; which salary shall be paid monthly as it accrues in twelve equal payments by the Commissioners' Court of said county. This Order shall be copied and entered into the Civil Minutes ofthe Sixty Second Judicial District Court ofDelta County, Texas by the respective Clerk ofsaid Court, and a certified copy of said Order shall be furnished by the District Clerk ofDelta County, Texas to the Commissioners' Court ofDelta County, Texas, to be copied into their respective Minutes by the Clerk of the said Commissioners' Court of said county; and this Order shall be authority for the HONORABLE Commissioners' Court of said county to pay the salary in the amount and  manner herein provided. AUGUST,2024.  WITNESS MY HAND OFFICIALLY THIS THE 5DAYOF  WLBIARD, DISTRICT. JUDGE Sixty Second Judicial District ofTexas    VOL SS STATE OFTEXAS COUNTY OF DELTA S  PAGE 732 COMMISSIONERS COURT ORDER 2024-08-27-02  S S  A CoU  ORDER OF THE COURT  ORDER PROHIBITING OUTDOOR BURNING FOR UNINCORPORATED AREAS OF DELTA COUNTY  WHEREAS, Section 352.081 ofthe Local Government Code provides that the Commissioners' Court ofa county, by order, may prohibit outdoor burning in the unincorporated area of the county if the commissioners' court makes a finding that circumstances present in the unincorporated area create a public safety hazard that would be exacerbated by outdoor burning; and, whereas, such a finding authorizes the issuance of an order which prohibits or restricts WHEREAS, the Delta County Commissioners' Court does hereby find that circumstances present in the unincorporated area ofDelta County create a public safety hazard that would be BEIT THEREFORE ORDERED that the following emergency: regulations are hereby  outdoor burning.  exacerbated by outdoor burning; and  established for all unincorporated areas ofDelta County, Texas:  1) Actions Prohibited:  a. Aperson violates this order if! he or she:  Knowingly or intentionally engages in any outdoor activities which produce flames or sparks that could result in a fire or orders such activities ii. Knowingly or recklessly discards lighted or burning materials. iii. This order does not limit the authority granted under other state statutory regulations including reckless damage of property. Damage to property resulting from reckless conduct ofburning or discharge of fireworks could  by others.  result in further violations ofTexas statutes.  2) Enforcement:  a, Av violation oft this orderis a Class C Misdemeanor, punishable by a fine not to b. This order may be enforced.by any duly commissioned peace officer. 3) This Order is effective and enforceable for ninety (90) days after the date ofadoption 4) The Order does not apply to outdoor burning activities related to public health and safety that are authorized by the Texas Commissionon Environmental Quality for:  exceed $500.00. which is indicated below.  a. Firefighter training; or,  Page 1 of3    VOLSS  PAGE 733  b. Public utility, natural gas pipeline, or mining operations; or, Planting or harvesting of agricultural crops; or,  d. Burns that are conducted by a prescribed burn manager certified under S 153.048, Tèxas Natural Resources Code and meet the standards of$153.047, Texas. Natural e. Burns that are conducted by the Texas Parks and Wildlife Department (TPWD), under training and guidelines of the National Wildlife Coordinating Group a. Welding, Cutting, or Grinding Operations: This order shall not apply to the outdoor burning of vegetative material caused by welding, cutting, or grinding operations ifs such burning is not malicious or intentional and the following  Resources Code; or, (NWCG).  5) This Order does not apply to the following outdoor activities:  provisions are followed:  Wind speeds must be no more than 20 miles per hour while performing welding, cutting, or grinding operations outside ofapproved barriers or ii. Each site in which the welding, cutting, or grinding operations are taking place must have the ability to call 911 for emergency response. ili. A dedicated fire watch person must attend each welder, cutter, or grinder iv. A minimum of one (1) water pressure fire extinguisher or pressurized water source is required to be on-hand per fire watch person. V. Ifan emergency exists where welding must be performed outside these provisions, the County Fire Marshal may issue a temporary exception to the Order, along with any requirements necessary to reduce the hazards  enclosures.  or any activity that causes a spark.  associated with such activities. the following provisions are followed:  b. Outdoor Cooking: This order shall not prohibit outdoor cooking activities when i. All outdoor cooking must be attended to at all times by ai responsible ii. The responsible party must have the ability to call 911 for emergency ifi. A minimum of one (1) water pressure fire extinguisher or pressurized water source is required to be on-hand at all times.  party. response.  IT IS FURTHER ORDERED that this burn ban be in effect for ninety (90) days from the date ofadoption ofthis Order or at an earlier date as determined by the Delta County Commissioners' Court, This order may be rescinded by the County. Judge ofDelta County, Texas, under advisement oft the County Fire Marshal, prior to the end oft the ninety (90) day period if the County Judge and County Fire Marshal determines that the circumstances that BE: IT ALSO ORDERED, that the purpose of this order is the mitigation of the public safety hazard posed by wildfires during the current dry weather period, by curtailing the practice ofoutdoor burning without specific approval ofthe Commissioners' Court, or the  required the Order no longer exist.  Page 2of3    VOL SS STATE OF TEXAS COUNTY OFDELTA  PAGE 734 COMMISSIONERS COURT ORDER 2024-08-27-02  Commissioners' Court designee which is designated as the County Fire Marshal, or without ADOPTED, this 27 day of Avsusk 2024 by a vote of: 5_ayes o nays.  appropriate licensing from the State of Texas regulatory agency.  25 Tanner Crutcher, County Judge  Morgan AA  Precinctl  Seth  Precinct2 2  y Cox, Commissioner  A  AnthonfRoberts, Commissioner Precinct 3  alBth Mark Brantley, Commissioner Pregnct4  AITEST  Rhnts Jpice Roberts, County/District Clerk  Page 3 of3    VOL SS  PAGE 735  RESOLUTION  JIMG CHAPMANZAKEHIGHWAYSIGNAGE  WHEREAS, Cooper and Delta County, Texas are home to Jim Chapman Lake, one of the largest lakes in TEXAS which is located on the South Sulphur River adjoining Delta WHEREAS, the federal government has invested over $200 million in this United States Army Corps of Engineers project which provides fresh water, flood control to down riverlandowners and recrèation to thousands ofTexans, and WHEREAS, there is not a single sign on any public highway yin Texas that names, identifies, locates or gives direction to this19,000-acre resource, and WHEREAS, the entire region would greatlybenefit from appropriate signage which would recognize and support the lake and the cities, counties and surrounding  and Hopkins Counties, and  businesses.  NOWTHEREFORE, BEITRESOLVED that Delta County supports and encourages the Texas Department ofTransportation to undertake a study and development ofa plan toidentify, locate and install appropriate signage on and along the public roads of Texas that will give all travelers the information and direction that will promote this tremendous asset and direct travelers to its parks and other amenities, and to the extent appropriate, do SO in coordination with other Texas agencies, counties, cities and community stakeholders consistent with the goal of promoting Delta Countyand the adjoining region to the benefit of our communities, counties and future visitors to and  residents of the Great State ofTexas.  PASSEDAND. APPROVED this 2day of Auusl  of2024.  -  Tanner Crutcher, Delta CountyJ Judge  A - Morgan Baker,Commissioner, Pct1  Pct2  F  K  malfnth Mark Brantley, Commissioner,pet4  AnthonRoberts, Commissioner, Pct3 SRs  CountyClerk    VOLSS  PAGE 736  DRAKE  Project: 2nd Street NW. - Cooper TX  To: City of Cooper TX Address: 91 North Side Square Cooper, TX75432 Attn: Darren Braddy Phone: 0- Fax: 0-  Project By: Jackson Littie Phone: (318)469-4406 Email: JUttle@Bdrake.com  Architect/Engineer: NA Date of Plans: NA Addendums: NA Proposal Date: 08/13/2024 Quantit Unit 1.000 LS 14,800.000 SF 13,500.000 SF 2,000.000 SF 8,050.000 SF 8,050.000 SF 1.000 LS  Email: Darrenbraddyormayor.com@gmal.com  temm 1000 Mobilization 2500 6"A Aggregate Base 2510 2"HMAC for new Road 2511 2" Overlay to transition 5000 Mill Asphalt by courthouse 6000 2" HMACi int front of Courthouse 6500 Striping by Courthouse  Descriptions  UnitPrice $3,600.00 $ 2.58 $ 2.10 $2.24 2NdStreet $ 2.32 $ 2.09 $2,400.00  Totals $3,600.00 $38,184.00 $28,350.00 $4,480.00 5 74,614.00 $18,676.00 $16,824.50 $2,400.00 $37,900.50  Courthouse Improvements  DESCRIPTION! BREAKOUTS, UNIT QUANTITIES, AND PRICING ARE PRESENTED FOR REFERENCE ONLY. LINE ITEM PRICING SUBJECT TO CHANGE IF ACCEPTED SCOPE ITEMS ARE TAKEN IN PART. PROPOSAL GOOD FOR 30D DAYS. PRICES INCLUDE ALL NEEDED MOBILIZATION, SUPERVISION, CONSTRUÇTION EQUIPMENT, LABOR, MATERIALS, AND TAXES. LAYOUT ISI INCLUDED WITH CONTROL POINTS PROVIDED BY OTHERS. ALL PERMITS. AND BUILDING. FEES BY OTHERS.  **Clarifications *** Add2.5%) for P& PBondi fRequlred 11 Mobllizationi isi includedina above pricing Prices are good! for 30days from the date oft the proposal.  Drake Pavingis notresponsible for woter holding ong grades designed! less than 1.5% Slope  ***Excludes*" Permits Testing Concretel Paving Curb & Gutter Soil Stabilization Herbicides or pesticlde Anys Signager replacement Any repairs to existing concrete paving Anything nots specifiedo on this proposal  3737 Lamar Ave., STE 700 Paris, TX 75460 p: 903-784-432115 903-784-4768  BulidwithDrake.com        N E E  S 3    1r  E 3  3 - B B &     A S a D    - 1 ( A a  8  s S  00000 00    VOL SS STATE OFTEXAS COUNTY OFDELTA  PAGE 741 COMMISSIONERS COURT ORDER: 2024-08-27-04  oUY  ORDER OF THE COURT  ORDER SETTING: PROPOSED SALARIES, EXPENSES, AND OTHER. ALLOWANCES) FOR WHEREAS, the Delta County Commissioners Court met on this 27" day of August, 2024 to set the salaries, expenses and other allowances of County and Precinct Officers for Fiscal Year 2025, beginning on October 1, 2024 and ending on September 30, 2025, pursuant to Section 152.013() of NOWTHEREFORE, be it ordered by the Commissioners CourtofDelta County, Texas that the salaries, expenses and other allowances of County and Precinct Officers for Fiscal Year 2025, beginning on October 1,2024 and ending on September 30, 2025 be set as follows:  COUNTY. AND PRECINCT OFFICERS  the' Texas Local Government Code,  Present FY 2024 Proposed FY Present FY 2024 Proposed FY 2025  Elected Official County Judge County Judge State $25,200.00 Salary Supplement County Judge Juvenile Court Supplement Commissioner, Precinct1 Commissioner, Precinct2 Commissioner, Precinct3 Commissioner, Precinct4 County/District Clerk  Annual $50,000.00  2025. Annual $53,000.00 $25,200.00 $4,800.00 $53,000.00 $53,000,00 $53,000.00 $53,000.00 $53,000.00 $53,000.00 $53,000.00  Stipend/Other Stipend/Other  Compensation Compensation Allowance  Allowance $0.00  $0.00 .  $4,800.00 $50,000.00 $50,000,00 $50,000,00 $50,000.00 $50,000.00  $0.00 $0.00 $3,500.00 $0.00 $3,500.00 (Elections $4,000.00 (Indigent Heaithcare) $3,000.00  $0.00 $0.00 $3,500.00 $0.00 $5,000.00 (Blections $5,000.00 (Indigent Healthcare) $5,000.00  (Fuel Allowance) (Fuel. Allowance)  Administration) Administration)  County' Treasurer $50,000.00 Tax Assessor/Collector  $50,000.00  (Voter Registrar) (Voter Registrar)  Page 1of2    VOLSS  PAGE 742  Present FY 2024 Proposed FY Present FY 2024 Proposed FY 2025  Elected Official Sheriff Constable  Annual $75,000.00 $50,000.00  2025 Annual $78,000.00 $53,000.00 $53,000.00 $53,000.00 $23,333.00  Stipend/Other Stipend/Other  Compensation Compensation Allowance  Allowance $0.00 $4,500.00 $3,000.00 (Vehicle Allowance) $0.00  $0.00 $4,500.00 $3,000.00 (Vehicle Allowance) $0.00  (Bailiff Stipend) (Bailiff Stipend)  Justice of the Peace $50,000.00 County Attorney $50,000.00 County Attorney State $23,333.00 Salary Supplement  ORDERED AND APPROVED THIS 27" DAY OF AUGUST, 2024 BY A MAJORITY VOTE OF' THE COMMISSIONERS COURT OF DELTA COUNTY, TEXAS  X Tanner Crutcher, County Judge  Morgan th  Precincti  Seth Cox, K  Precinct 2  PE  Commissioner Precinct3  bbantz Mark Brantley, Commissioner Prgemct4  ATTEST:  County/DistrictClerk  sp  Page2of2    STATE OMOLSSS COUNTY OF DELTA  CRAGE743COuRT ORDER 2024-08-27-04    ORDER OF THE COURT  Order Adopting the Fiscal Year 2025 Budget for Delta County, Texas WHEREAS, the Commissioners Court of Delta County met on August 27, 2024 to consider the proposed budget of estimated revenues and expenditures for FY: 2025, beginning  October 1, 2024 and ending September 30, 2025.  WHEREAS, Texas Local Government Code $111.003 through $111.013 defines the method and requirements for the adoption of the annual budget by the Commissioners' Court; and WHEREAS, the proposed budget is presented in accordance with the law, has been duly prepared by the County Judge, was duly filed fori inspection with the Office of the County/District Clerk and on the County's website, public notice was given for public hearing on the adoption of said proposed budget, a public hearing on the proposed budget was conducted on August 27,2024 as prescribed by law, and said budget having been duly  considered by the Commissioners Court; and,  WHEREAS, the salaries, allowances, and personal expenses of elected officials have been proposed and appropriate notice of said salaries, allowances, and personal expenses has ITIS HEREBY ORDERED by the Commissioners Court of Delta County, Texas on August 27,2024, convened to consider the adoption of the Fiscal Year 2025 Budget, including any corrections or adjustments to the Proposed Budget deemed necessary by the Commissioners Court of Delta County, Texas for the fiscal year beginning October 1, 2024 and ending September 30, 2025, and that said Budget be, and it is hereby approved and adopted as the annual budget for the Fiscal Year 2025 for Delta County.  been given to the public and to said elected officials.  Commissioner BronHy Commissioner (ox  motioned for the adoption of the budget as  presented.  seconded the motion.  O    VOL SS  PAGE 744  The Commissioners Court voted on the adoption of the budget as follows:  County Judge - Tanner Crutcher  Aye  Nay Nay Nay Nay Nay  Abstain Abstain Abstain Abstain Abstain  Absent Absent Absent Absent Absent  Commissioner Pct. 1-N Morgan Baker CAye  Commissioner Pct. 2- Seth Cox  Aye  Commissioner Pct. 3-Anthony Roberts CAye Commissioner Pct. 4 -I Mark Brantley Aye  Motion  5_Caried  0 Failed  ORDERED this 27h day of August, 2024  Crutcher,  B  ME  Morgan Bakér Commissioner Precinct 1  Seth  Precinct 2  E  R  Mok Biskly Mark Brantley, Commissioner Précinct4  Anthony Roberts, Commissioner Precinct 3 ta  Roberts, County/District Clerk    VOL'sS  SU IEET  PAGE745  DEHACOUN -  Y TEXAS  ADOPTED BUDGET FISCAL YEAR:2025  ortrc-scAlycarbeg) mangOctober 2024 and Peneingon eper  COMMISSIONERS EOURT  Innercruicher: GountyJudge  Motgan Baker Commissione Precinct SethGox Commissioner: Precinct  Apthony,Robens COTIMESGIEFARIPOIS MarkBranley Commissoner Precinct    VOLSS STATE OFTEKAS COUNTY OFDELTA  CCKAASIONECOuRr PAGE 746  Janice Roberts, District Clerk DELTA COUNTY, TEXAS AUG 27 2024 FILED FORRECORD AT_  BUDGET CERTIFICATE DELTA COUNTY, TEXAS FOR THE FISCAL YEAR2025  M  BEGINNING OCTOBER 1,2024 AND ENDING SEPTEMBER30,2025  We, Tahner crltcher, County Judge, and Janice Roberts, County/District Clerk of Delta County, Texas do hereby certify that the attached budget is a true and correct copy of the budget of Delta County, Texas, as passed and approved by the Commissionprs Court on the 27lhlday of August, 2024, as the same appears on file in the office of the  I  County/District, Clerk of said County.  Db Tanner Crutcher, County. Judge CaPcbh JanicRoberts, County/District Clerk  I  SUBSÇRIBED,AND SWORN to before me, the undersigned authority, the 27hh  day of August, 2024  BRADEE HOLLON Notary ID#13422190-1 My Commisslon Expires 04/06/2027  Buela2 Huer  Notary Public in and for Delta County, Texas    IE  STATE VOKASS COUNTY OFDELTA  dPAGE0747 ORDER 2024-08-27-04  COURT  COL  ORDER OF THE COURT  Order Adopting the Fiscal Year 2025 Budget for Delta County, Texas WHEREAS, the Commissioners Court of Delta County met on August 27, 2024 to consider the proposed budget of estimated revenues and expenditures for FY 2025, beginning  October 1, 2024 and ending September 30, 2025.  WHEREAS, Texas Local Goverment Code $111.003 through $111.013 defines the method and requirements for the adoption of the annual budget by the Commissiohers' Court; and WHEREAS, the proposed budget is presented in accordance with the law, has been duly prepared by the County Judge, was duly filed for inspection with the Office of the County/District Clerk and on the County's website, publicnotice was given for public hearing on the adoption of said proposed budget, a public hearing on the proposed budget was conducted on August 27, 2024 as prescribed by law, and said budget having been duly  considered by the Commissioners Court; and,  WHEREAS, the salaries, allowances, and personal expenses of elected officials have been proposed and appropriate notice of said salaries, allowances, and personal expenses has ITIS HEREBY ORDERED by the Commissioners Court of Delta County, Tèxas on August 27, 2024, convened to consider the adoption ofthe Fiscal Year 2025 Budget, including any corrections or adjustments to the Proposed Budget deemed necessary by the Commissioners Court of Delta County, Texas for the fiscal year beginning October 1, 2024 and ending September 30, 2025, and that said Budget be, and it is herebyapproved and adopted as the annual budget fori the Fiscal Year 2025 for Delta County.  been given to the public and to said elected officials.  Commissioner BrasHay Commissioner (ox  motioned for the adoption of the budget as  presentéd.  seconded the motion.    VOLSS  PAGE 748  The Commissionels Courtvoted on the adoption of the budget as follows:  Couhty Judge-Tanner Crutcher  Aye  Nay Nay Nay Nay Nay  Abstain Abstain Abstain Abstain Abstain  Absent Absent Absent Absent Absent 1  1,  I  Commissioner Pct,1 1-N Morgan Baker CAye  Commissiorier Pct. 2-Seth Cox  Aye)  Commissioner Pct. 3-Anthony Roberts CAye, Commissioner Pct. 4 - Mark Brantley (Aye)  I  IN Motion  5 Carried  o Failed  ORDERED this 27h day of August, 2024  Crutcher,  BE  Morgan K  Precinct 1  Seth Cox, Commssioner  mak Bintly Mark Brantley, Commissioner Pécinct4 4  Precinct2  E  Anthony Roberts, Commissioner Precinct3  Alttést:  Roberts, County/District Clerk    Ir 1 1, h 1,     IE  VOL SS  PAGE 749  Delta County, Texas Commissioners Court FISCAL YEAR 2025  ADOPTED ANNUAL BUDGET  For the Fiscal Year 2025, Beginning October 1, 2024 and Ending September 30, 2025  RECORD VOTE ON FY 2025 BUDGET  County Judge Tanner Crutcher Commissioner Precinct 1 Morgan Baker Commissioner Precinct 2 Seth Cox Commissioner Precinct 3 Anthony Roberts Commissioner Precinct 4 Mark Brantley 2023 General Fund M&O Tax Rates For Fiscal Year 2024 Property Tax Rate: No-NewRevenue Tax Rate: $0.430338 Voter Approval Tax Rate: Debt Service Rate: 2023 Road & Bridge Fund M&O Tax Rates For Fiscal Year 2024 Properly Tax Rate: No-New-Revenue Tax Rate: $0.092257 Voter Approval Tax Rate: Debt Service Rate: 2023 Total Combined M&O Tax Rates For Fiscal Year 2024 Property Tax Rate: No-New-Revenue Tax Rate: $0.522595 Voter Approval Tax Rate: Debt Service Rate:  YES YES YES YES YES  2024 General Fund M&O Tax Rates For Fiscal Year 2025 Property Tax Rate: No-New-Revenue Tax Rate: $0.429329 Voter Approval Tax Rate: Debt Service Rate: 2024 Road & Bridge Fund M&O Tax Rates For Fiscal Year 2025 Property Tax Rate: No-New-Revenue Tax Rate; $0.089328 Voter Approval Tax Rate: I Debt Service Rate: 2024 Total Combined M&O Tax Rates For Fiscal Year 2025 Property Tax Rate: Voter Approval Tax Rate: Debt Service Rate:  $0.430338 $0.464828 $0.000000  $0.429329 $0.444355 $0.000000  $0.092257 $0.095485 $0.000000  $0.089328 $0.092454 $0.000000  $0.522595 $0.560313 $0.000000  $0,518657 $0.536809 $0.000000 Page 1 of3  No-New-Revenue Tax Rate: $0.518657    VOLSS -  PAGE 750  THIS TAXR RATE WILL RAISE MORE TAXES FORN MAINTENANCE AND OPERATIONS This budget will raise more revenue from property taxes than last year's budget by an amount of $327,226.00, which is a 9.28% increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is The total debt obligation for the County of Delta secured by property taxes for Tax  THANL LAST YEAR'S TAXI RATE  $153,197.00.  i  Year 2024 is $494,565.90  Tanner Crutcher, County Judge  Guse  Filed for Public Inspection in the Office of the County/District Clerk of Delta County, Texas and on the County's website www.delacounty/x.com  Page 2of3     E 0 a  3 5 0  S s 8    VOLSS  PAGE 752  Delta County, Texas Fiscal Year 2025  Elected Officials  County Judge Tanner Crutcher  County Commissioner - Precinct 1 Morgan Baker County Commissioner - Precinct 2 Seth Cox County Comhmissioner - Precinct 3 Anthony Roberts County Commissioner - Precinct 4 Mark Brantley  County Treasurer Debbie Huie County/District Clerk Janice Roberts Tax Assessor/Colector Dawn Moody Justice of the Peace Rick Pedersen Sheriff Marshall Lynch Constable Elmo Robinson County Attorney Edgar J. Garrett  District Judge (8th Judicial District) Eddie Northcutt DistrictJudge (62nd Judicial District) Will Biard  District Attorney Will Ramsay  Department Heads  County Fire Marshal Duane Sprague  Emergency Management Coordinator Robert Hurst County Extension Agent - FCHLisa Sprague County Extension Agent - Ag/NR (VACANT) Veterans Service Officer Lucas Hamrick    VOLS SS  PAGE 753' , 11  COMMISSIONERS COURT DELTA COUNTY, TEXAS  ADOPTED PERSONNEL POSITIONS FOR FY 2024 BUDGET For Fiscal Year 2025 beginning October 1, 2024 and ending September 30, 2025  CountyJudge Elected Official-1.0 Administrative Assistant-1.0 County Treasurer Elected Official-1.0 Deputy Treasurer-0.5 County/District Clerk Elected Official-1.0 ChiefDeputy Clerk-1.0 Deputy Clerk-1.0 Justice ofthe Peace Elected Official-1.0 Chief Court Clerk-1.0 County Attorney Elected Official-1.0 Assistant County. Attorney-1.0 Victims Assistance Coordinator-1.0 Tax Atsessor/Collector Elected Official - 1.0 Chief Deputy Clerk-1.0 Deputy Glerk-1.0  Emergency Management Emergency Management Coordinator-0.5 County Fire Marshal Fire Marshai-0.5  Courthouse Maintenance Maintenance Technician-0.5  200 West Dallas Avenue I Cooper, Texas I 75432 IP (903) 395/4400 ext. 9801/F/003)395-2178  Page 1of2    VOL SS  PAGE 754  Veterans Service Office Veterans Service Officer-0.5 Sheriff's Office Elected Official-1.0 ChiefDeputy- y-1.0 Lieutenant CID -4.0 Lieutenant K9- -1.0 Patrol Sergeant- 2.0 Deputy Sheriff-5,0 Jail Administrator (Captain) -1.0 Assistant] Jail Administrator-1.0 Jaier/Dispatcher-80 Constable Elected Official-1.0 Road & Bridge, Precinct 1 Elected Official. -1.0 Road Foreman- -1.0 Road Laborer-1 1.0 Road & Bridge, Precinct2 Elected Officiai-1.0 Road Foreman-1.0 Road & Bridge, Precinct3 Elected Official-1.0 Road Foreman-1.0, Road Labgrer-1.0 Road & Bridge. Precinct4 Elected-Official- -1,0 Road Foreman -1.0 Road Laborer-1.0 AgriLife Extension Secretary-0.5 Agrilife) A&M Agrilife)  County Extension Agent, Family and Community Health - 1.0 (contracted labor with Texas A&M County Extension Agent-Agriculture & Natural Resources, 4H-1.0 (contracted labor with Texas TOTAL FULL-TIME EQUIVALENTS (FTE): 50.0 (excludes contract laborpersonnel)  200 West Dallas Avenue I Cooper, Texas I 75432. IP (903) 395-4400 ext. 9301] F( (903)3 395-2178  Page 2 of2    voLss STATE OFTEKAS COUNTY OFDELTA  PAGE 755 COMMISSIONERS COURT ORDER: 2024-08-27-04  COUR  ORDER OF THE COURT  1  ORDER SETTINGPROPOSED SALARIES, EXPENSES,AND OTHERALLOWANCESFOR WHEREAS, the Delta County Commissioners Court met on' this 27H day of. August, 2024 to set the salaries, expenses and other allowances of County and Precinct Officers for Fiscal Yedr 2025, beginning on October 1,2 2024 and ending on September 30, 2025, pursuant to Section 152.013(c) of NOW THEREFORE, be it ordered by the Commissioners Court ofDeltaCounty Texas that the salaries, expenses and other allowances of County and Precinct Officers for Fiscal Ycar 2025, beginning on October 1,2 2024 and ending on September 30, 2025 be set as follows:  COUNTY AND PRECINCT OFFICERS  the' Texas Local Government Code.  Present FY 2024 Proposed FY Present FY: 2024 Proposed EY 2025  Elecfed Official County Judge County Judge State $25,200.00 Salary Supplement CountyJ Judge Juvenile Court Supplement Commissioner, Precinct1 Precinct2 Commissioner, Commissioner, Precinct3 Predinct Commissioner, 4 Comty/District Clerk 1  Annual $50,000.00  2025 Annual $53,000.00 $25,200.00 $4,800.00 $53,000.00 $53,000,00 $53,000.00 $53,000.00 $53,000.00 $53,000,00 $53,000.00  Stipend/Other Stipend/Other  Compensation Compensation Allowance  Allowance $0.00  $0,00  $4,800.00 $50,000,00 $50,000.00 $50,000,00 $50,000.00 $50,000.00  $0.00 $0.00 $3,500.00 $0.00 $3,500,00 (Elections $4,000,00 (Indigent Healthcare) $3,000.00  $0l00 $0,00 $3,500.00 $0.00 $5,000,00 (Elections $5,000.00 Healthcare) $5,000.00  (Fuel Allowance) (Fuel Allowance)  Administration) Administration)  County Treasurer $50,000.00 Tax Assessor/Collector  (Indigent  $50,000.00  (Voter Registrar) (Voter Registrar)  Pagelof2    VOL $S T  PAGE 756  It Present FY: 2024 Proposed FY Present FY 2024 Proposed FY 2025  Elected Officiall Annual  2025 Annual $78,000.00 $53,000.00 $53,000,00 $53,000.00 $23,333,00  Stipend/Other Stipend/Other  Compensation Compensation Allowance  Allowance $0.00 $4,500.00 $3,000.00 (Vehicle Allowance) $0.00,  Sheriff, Constable  $75,000.00 $50,000.00  $0.00 $4,500.00 $3,000.00 (Vehicle Allowance) $0.00  (Bailiff Stipend) (Bailiff Stipend)  Justiced of the Peace $50,000.00 County. Attorney $50,000.00 County. Attorey State! $23,333.00 Salary Supplement:  '  ORDERED AND. APPROVED THIS 27th DAY OF. AUGUST, 2024 BY. Al MAJORITY VOTE OR' THE COMMISSIONERS COURT OF DELTA COUNTY, TEXAS  5  Tanner Crutcher, County. Judge  Morgan   Seth  Precinct2  KE    Mkbatt Mark Brantley, Commissioner) Prenct4  Commissioner: Precinct3  ATTEST:  hriReat Janice Roberts, County/DistictClet  1,  Page2of2    .  *  s S 9    IE  VOL : SS  PAGE 758  COU  TANNER CRUTCHER COUNTYJUDGE MEMORANDUM  To: Elected Officials and Department Heads From: Tanner Crutcher, County) Judge Date: April 23, 2024 RE: Fiscal Year 2025 Budget Process County Officials,  As you may know, we have already begun the process of preparing for the Fiscal Year 2025 Budget. Attached you will find a budget planning calendar, schedule for departmental meetings, and departmental budget request forms, As you can see, this is 2 very detailed process and we must all work together to adhere to these timelines, in order to help the process flow smoothly. If the scheduled time for your department's meeting is not convenient for you, please contact our office and other arrangements may be made.  The budget is one of the County's most essential policies and operating tools. The budget describes how our county will use its resources to meet the needs of our growing community. As such, proper time and effort should be devoted to ensuring that we. have pur forth the best possible budget for the upcoming fiscal year with respect to our taxpayers, our employees, our respective offices, and our duties. Please take the proper time to review your previous year's budget, as well as assess your needs for the upcoming budgetyear. Furthermore, please take the time to develop 2 thorough and comprehensive budget request that not only includes your immediate needs or requests for) FY 2025 but that also considers the future, long-term needs of your office. Ifyour office. is requesting a capital item, additional staff, or any staffing changes, please provide a detailed summary pf those requests with your budget submission that represents the need or impact of this irem; having this information readily available will be helpful to the Commissioners Court when reviewing the FY2 2025 requests. For any additional staff or personnel requests, please utilize and complete the position  request form and attach this form to your budget request packet.  While it remains the utmost priority to ensure that each office has adequate resources and funding to functidn efficiently bnd serve the citizer's needs, we must be considerate of our taxpayers and any shortfalls in projected revenuès that may impact our FY 2025 budget. Iask that you be open-minded, innovative, and collaborative in preparing your budget requests. Like you, Iam commitred to providing our employees with the best environment, benefits, and resources possible and our citizens with the highest quality ofs service and the best product for their tax dollars. This, along with our continued commitment to fiscal responsibility, will 'Ifyoul have any questions or concerns, feel free to contact our office. Please return the budget request packets.by May 24, 2024, at 5:00 p.m. to the County. Judge's office. Ilook forward to,working with each ofyou throughour this process. Thank you for all that you do for Delta County and our citizens.  be especially critical in molding the FY 2025 Budget.  Very respectfully, SLr Tanner Crutcher  200 West Dallzs Avenue I Cooper, Texas 175432 [P/(903)395-4400: ext. 226 IF (903)395-2178  rcher@drcoumyason  Page 1of1    VOLSS  PAGE,759 FiscalYear 2025  BudgetCalendar  April  April23,2024 Apri130,2024  Distribute Budget Process Memos, Budget Calendars, and BudgetRequest Forms to Electe Deadline for Budget Request Forms to be submitted' to County. Judge's office by Elected  SM T, Wi . Fs, 1 2 3 4 5 6 78 8 - 9 10 11 12 13 May24,2 2024 14 15 16 17 18 19 20  Officiais and Department heads.  Deadline for Chief Appraiser to Provide Preliminary Tax Roll Values Officials and Department Heads. (LGC5111.005)  21 22 23 24 25 26 27 May2 27-31, 2024 County. Judge to conduct departmental budget méetings with Elected Officials and  28 29 30  Department Heads.  Conduct: a budget workshop: Distribute budget requests to the Commissioners discuss budget priorities, and discuss capital projects and projected major Court, expenditures, including Courthouse-related projects and employee benefits forF FY  June: 11, 2024  May  SM T W TES Before. June 15, Proposed Budget for Appraisal District due to Commissioners Court from Chief Appraiser 567 8 9 10 11 June 25, 2024 Conduct a budget workshop: County Treasurer, County Extension. Agent,  1 2 3 4 2024  (Tax Code $6.06(a))  12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 s M- TW TE S 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29  County/District Clerk, Tax Assessor/Collector, County Attorney, Justice of the Peace, Elections, Indigent Healthcare, Library, County Judge, District Courts, County Court, Non-Departmental, Veterans Service Office, and Courthouse. Conduct a budget workshop: Sheriff's Office, Jall, Constable's Office, Emergency Management, County Fire Marshal, and Fire Departments. Conduct a budget workshop: Road and Bridge, anticipated revenues, and employee Provide written notice of Proposed Salary to Elected Officials [LGC111.006) Deadline for Chief Appraiser to Certify Appraisal Roll for Tax Assessor-Collector (Tax Code Approve publication of proposed increases of salaries, expenses or allowances for elected Send notice to Cooper Review, provide writteri notice to elected officials, and post on for the current year to the Commissioners Court. Calculation of effective and rollback tax rates provided to Commissioners Court and posted on the County's website (Tax Code made avallable for public inspection and posted on County's website (LGC $111,006) Not later than August 15, the County. Judge shall file.a copy of the proposed budget with Publish in a newspaper of general circulation in the county a notice of any elected county and the amount of the proposèd incredse (LGC5152.013). Note: Must bè published 10 day: Publish "Notice of Public Hearing on FV25 Budget" 10-30 days before the hearings (Public Publish "Notice af Public Hearing on Tax Rate Increase"fnecessary (PublicHearing Date by which Proposed Tax Rate must be adopted Ifite exceeds "Voter-Approval Rate" (3.5% over "No-New. Revénue Rate")(TAX $26.05(a) and notify Elections to place on Note: Must be done 78 days befare November General Election (November5, 2024)  July9,2024 July23,2024 July25, 2024  June  benefits. 526.01(a))  1  August 9,2 2024 Conduct al budget workshop to finalize proposed budget.  county or precinct officials and approves publication. County's website. (LGC $152,013)  30  July  August7,2024 Tax Assessor/Collector submits appraisal roll and certifies estimate of the collection rate  SM . WWT FS 1 23 4 5 6 14 15 16 17 18 19 20 28 29 30 31  526.04(e), 526.17)  78 9 10 11 12 13 August 13, 2024 County. Judge intends to file proposed budget with County Clerk- - capy of Proposed Budgi 21 22 23 24 25 26 27 August 13,2024 Set Proposed Tax Rate, post Notice on homepage'of County's website (Tax 526.065)  August 15,2024 the County Clerk. (LGCS111.006)  August S M TWTF S 45 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31  August 15, 2024 or precinctofierselares, expenses or allowances that are propasedtal be increased;  1 2 3  priar to meeting.  August 15, 2024 Hearing 8/27/20Z4) (LGC $111.0075)  8/27/2024) (Tax $26.06)  August 19, 2024. General Election Ballot (Elections $201.054)    VOLSS  PAGE 760  September 'SM T W  S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28  Sets salaries, expenses, and: allowances oft the elected county and precinct officers (Notify Ratify the increase, int the County'sF FY25 Budget, inrevenue fram property taxes which Conduct a Public Hearing on the FY25 Proposed Budget; at conclusion adopt FY25 Budget. May be done any time after the hudget hearing, att that same meeting or atal later meeting. The vote to adopt the budget must be a record vote (LGC5111.007, $111.008) Conduct ap Public Hearing (if needed) on the 20241 Tax Rate (Tax 526.06 Notice must be  August: 27,2024 elected officials of salary; protests must! be received byt the County Judge within9 9 days)  (LGC 5152.013)  will be more than the previous year (LGC$111.008)  August 27,2024  29 30  published! 54 days prior to the meeting) Vote to adopt tax rate (LGCS 581.006)  Note: LGCI refers tot the Texas Local Govemment Code  Calendar subject to change at discretion of the Commissioners Court    FORTAXYEAR2DZE  VgL SS  PAGE  County Budget and Tax Rate Planning Zlendar  SUBCHAPTER A, CHAPTER 111, LOCAL GOVERNMENT CODE (COUNTIES WITH A POPULATION 225,000 OR LESS THAT DO NOT OPERATE UNDER SUBCHAPTER C)  BY APRIL 30 Property value estimate duc from appraisal district, Tax Code 26.01(e) and (F).  The timing ofthe tax: rate adoption process after the information has been posted is detèrmined by whether the proposed tax rate will exceed the no-new- revenne and If the proposed tax raté does not exceed the lower of the no-new revenue rate or voter-approval rate, go to A below. Ifthe proposed tax rate does exceed the no-new revenue rate, but not the voter-approval rate or the de minimis rate, go to E below. If the proposed tax rate exceeds the voter- approval rate and de minimis rate and will trigger a voter- AT LEAST1 10 BUT NO MORE1 THAN 301 DAYS BEFORE DATE OF PUBLIC HEARING Notice of publiç budget hearing must be published in: newspaper of general circulation in county.  BY JULY: 25 Deadline for chiefappraisert to certify property voter-approval rates.  value 10 tax. asséssor-collector. Tax Code 26.01(a) and (a-1). BEFORE. JULY: 301 Before filing annual budget with the county clerk, written notice given to each elected county and precinct officer of the official's proposed salary and personal expenses in the budget.'LCC1520136. JULY31 Recommended date for countyjudge to file proposed budget'with county clerk, who posts à copy on the county website for public impectiomèLGCIILOOG BYAUG.1 (or as soon thereafter as practicable) The tax assessor-collector must submit theappraisal roll for thc county with the total appraised, assessed, and taxable values the commissioners court. Tax Code 26.04(b). AS SOON AS PRACTICABLE AFTER AUG.1The designated the calculation forms to. the county tax asséssor-collector. BY AUG.7 (or as soon thereafter as practicable) The oft the county's website in the manner prescribed by the comptroller. Taxk Code 26.17, 26.04(e).  approval election, go to o below.  LCCII.07,110030.  ofall property and the total taxable value of new property to ATLEAST 101 DAYS BEFORE PUBLIC HEARING Ifsalary, expenses  or other allowances of elected. official are beingincreased, publish notice ofi increase in newspaper. LGC152.013(b).  officer or employee must, calculate the no-new-rcvenuc tax NOTI LATER THANTHEZ 25TH DAY AFTER THE DAY THE BUDGET rate and the voter-approval tax rate and submit and certily WAS FILED Commissioners couit holds public hearing on  budget. LGC111.007.  Tax Code 26.04(c), (d-2), (d-3).  AT CONCLUSION OFF PUBLIC BUDGET HEARING Commissioners court may vote to adopt budget. This may be done at the as separate item on the agenda for the actual adoption. The vote to: adopt the budget must be a record, vote. See LGC Chapter 111 for specifics about requirements of the vote  designated officer or employee must submit the rales to the same meeting or a future meeting. IF the court plans to commissioners court ând post the rates on the homepage adopt the budget at the same meeting, make sure toi include  Appraiser posts website notice to property owners providing and required language.  database link ofinformation regarding owners' property taxes. Tax Gode 26.04(-2).House Bill 3273 removed the August 7th deadline for this notice posting.  1, Formores snformation on! thes salanygivyancepiocas, seeu thes Salary GriovanceCalendara andthe aa/bamaalappalikaakcanoatoalyagaga.  Whilethed deadiinéf for thacountyjudge tocomplete thep proposedivgetis:Aug. 15. itisprac  forittobed completedeatlier:  ount tocomplywithi Ppaewayausheas.  HMABAL,AEaA  THIS INFORMATIONV WASPREPARED INA AUGUST2023 ANDI HREEISTHELAWIRPLEEAT THE TIME OFPUBLICATION. THIS PUBLICATION 1S AF RESEARCH TOOL ANDI NOTTHE COUN- Itisprovidedy withoutwarrantyd afa anyk kinda and, asy with: any! researcht tool, should! bed double checked against relevants slatutos, casel law, attorney general opinions anda advice ofl legal counsele.g. youro county attorney. A-lapAtw-e duties ofthe oficeD or positionhold. Anyo question tegardings sucho duties shouidber directedt tot competent! legalo counself for awritten opinion.  SELOFANA ATTORNEY. THIS PUBLICATIONI IS NOTAS SUBSTITUTEFDR THE ADVICE OF AN ATTORNEY.    VOEBSSAPTER B, CHAPTER 111, LOCAL GOVERMBAGEO182  (COUNTIES WITH A POPULATION OVER 225,000 THAT DO NOT OPERATE UNDER  SUBCHAPTER C)  BY APRIL30 Property value estimate due fromlappraisal district. Tax Code 26.01(e) and (F). BY. JULY 25 Deadline for chiefa appraiser to certify property BY AUG. 1 (or as soon thereafter as practicable) The tax assessor-collector must submit the appruisal roll for the county with the total appraised, assessed, and taxable values to the commissioners court. Tax Code 26.04(b). AS SOON AS PRACTICABLE AFTER AUG.1 1The designated officer or employee must calculate the no-new-revenue tax the calculation forms to the county tax asesorcollector. BY AUG.7 (or as soon thereafter as practicable) The of the countyls website in the manner prescribed by the comptroller. Tax Gode 26.17,26.04(e).  WITHIN 30 DAYS BEFORE NEW FISCAL YEAR County auditor files proposed budget with the county clerk, who posts the proposed budget on the county website. LGC111.037. Written notice must be given to each, elected county and preçinct officer of the official's proposed salary and personal expenses in the budgeu"LCC1S20IB- PUBLIC HEARING Notice of public budget learing must be published in newspaper of general circulation in county.  value to tax assessorcollector. Tax Code 26.01(a) and (a-1). BEFORE. FILING ANNUALI BUDGET WITH THE COUNTY CLERK  ofall property and the total taxable value of new property AT LEAST10 BUT NOI MORE THAN: 30 DAYS BEFORE DATE OF  LGC111.0385(b).  rate and the voter-approval. tax rate and submit and certify AT LEAST101 DAYS BEFORE PUBLIC HEARING1Fsalary,  expenses or other allowances of elected official are being increased, publish notice of increase in newspaper. LGC  'Tax Code 26.04(c), (d-2), (d-3).  152.013(b).  designated oflicer or employee must submit the rates to the WITHIN 10 CALENDAR DAYS AFTER THE BUDGET WAS FILED commissioners court and post the rates on thehomepage BUT BEFORE THE LAST DAY OF THE FIRST MONTH OFTHE  FISCAL YEAR Commissioners court holds public. hearing on  budget.LCCIL.08).  Appraiser posts website notice to property owners providing AT CONCLUSION OF PUBLIC BUDGET HEARING taxès. Tax Code 26.04(e-2).4 House Bill 3273 removed the budget, includingadoption. If the court plans to adopt The timing of the tax rate adoption process after this notice vote to adopt the budget must be a record vote, Sce LGC  database link ofinformation regarding owners' property August 7th deàdline for this notice posting.  Commissioners court shall take action on: the proposed the budget at the same meeting, make sure to include a separate item on the agenda for the actual adoption. The Chapter 111 fors specifics about requirements oft the vote  has been posted is determined by whether the proposed  tax rate will exceed the no-new- reyenue and voter-approval and required language.  rates.  If the proposed tax rate does not exceed the lower of the no-new revenue rate or voter-approval rate, go to A below. Ift the proposed tax rate doès exceed the no-new revenue rate, but not the voter-approval rate or the de minimis rate, go E below. If the proposed tax rate exceeds the voter- approval rate and. de minimis rate: and will trigger a voter-  approval election, go to e below.  Amendedhyh HB3 3273, BBthloy.R.S., 2023.,  Formorei iniormationgnthas salaryc grievance process, see ealayGieanel.aedas: andt the SalaryGrievancèl legalp publicationo ontountyorg/legal,  THIS INFORMATION WAS PREPARED! INA AUGUSTZ BJANDAERLETESTHELWNI PLACEAT THE TIME OFF PUBLICATION.  lis provided THIS withoul PUBLICATIONI watranty olanyk ISA ARESEABCH1 kinda and, aswitha TOOL AND NOTT THE COUNSEL OFA AN ATTORNEY. THIS PUBLICATION IS NOTAS SUBSTITUTEFOR THE ADVICE OF ANATTORNEY. attorney. Eachpublic oficer istesponsible ford determiningd any! research dutiesofi topl, lheu shouldbe uliceorp doublec positionheld. checkeda against relevant slatutes, casel law, attorney generald opinions and advice ofiegaleaunseleg-y youro county  Aryguestionregarding: sucho duties shouldb be directedt toc competent! hpapalerawitntaan    VABCFPTER C, CHAPTER 111, LOCAL GOVERNMAPED3B3  (COUNTIES WITH A POPULATION OVER 125,000 THAT DO NOT OPERATE UNDER  SUBCHAPTERS A OR B)  BY APRIL: 30 Property value estimate due from appraisal district, Tax Codè 26.01(e) and (F).  rate, but not the voter-approval rate or thc de minimis rate, gotol a below. If the proposed tax rate exceeds the voter- approval rate and de minimis rate and will trigger ra voter BEFORE ANY EXPENDITURES. ARE MADEI FOR FISCALYEAR Budget officer files proposed budget with county clerk and county auditor, LGC111.064, 111.066.  BYJULY25) Deadline for chief appraiser to certify property approval election, go to e below.  value to tax ssessor-collector: Tax Code 26.01(a) and (a-1). BYAUG.1 (or as soon thereafter as practicable) The tax assessor-collector must submit the appraisal roll for the county with the total appraised, assessed, and taxable values tot the commissioners court. Tax Code 26.04(b). AS SOON AS PRACTICABLE AFTER AUG.1The designated officer or employee must calculate the no-nely-revenue tax the calculation forms to the county tax assessor-collector. BY AUG.7 (or: as soon thereafter as practicable) The commissioners court: and post the: Tates on the homepage oft the county's website in the manner prescribed by the comptroller. Tax Code 26.17,26.04(e).  ofall property and the total taxable value of new property BEFORE FILING ANNUAL BUDGETWITH THE COUNTY CLERK  Written notice must be given to each elected dounty and precinctpfficer of the official's proposed salary and pèrsonal expenses in thel budget.7LGC1 152.013(c). PUBLIC HEARING Notice of public budget hearing must be published in newspaper of general circulation in county.  rate and the voter-approval tax rate 'and: submit and certify ATI LEAST10BUTI NO MORE THAN: 30 DAYS BEFORE DATE OF  Tax Code 26.04(), (d-2), (d-3).  LGC111.0675.  designated officer or employee must submit the rates to the ATLEAST 10 DAYS BEFORE PUBLIC HEARING If salary,  expenses or other: allowances of elected official are being increased, publish notice of increase in newspaper. LGC  152.013(b).  Appraiser posts website notice to property owners providing WITHIN 10 CALENDAR DAYS AFTER PROPOSED BUDGETIS taxes. Tax Code 26.04(e2).House Bill 3273 removed the The public hearing must be held not later than the last day The timing of the tax rate adoption process after this notice AT CONCLUSION OF PUBLIC BUDGETI HEARING tax rate will excced the no-ncw- rèvenue and voter-approval budget, inclugling adoption. If the court plans to adopt  database Jink ofinformation regarding owners' property August.' 7th deadline for this notice posting.  FILED Commissioners court holds public hearing on budget. ofthe first month of the fiscal year. LGC111.067(b). Commissioners court shall take action on the proposed the budget atthe same meeting, make sure to include a separate item on the agenda for the actual adoption. The vote to adopi the budget must be a record vote. See LGG  has been posted is determined bywhether the proposed  rates.  IFthe proposed tax rate doès not exceed the lower of the Ifthe proposed tax rate does exceed the no-new: revenue  no-new revenue rate or voter-approval rate, go to A below. Chapter 111 for specifics about requirements of the vote  and required language.  AaymAtn.AL.mA  Form motei M-huphPNw seu! byisaasiwdarmalasayshsalgpalsatamentamgaglg  THIS INFORMATION WAST PREPARED INA AUGUST 2023 AND REFLECTST THEL LAW1 INF PLACEATTHE TIME OF PUBLICATION.  THIS PUBLICATION! ISARESEARCHTODL AND! NOTTHE COUNSEL OFANATTORNEY, THIS PUBLICATION! IS NOTA A SUESTITUTEFOR THEADVIEOFMIATOREY Itisp providedy without warrantyola any* kind: and, asv with: anyr research! tool, shouldb bet double checked: against ralevant statutes. case! law, attorneygeneralt opinions anda advice ofl legal counsele.g. your county attorney. Each publice officeri is responsiblei ford determiningt duties olt thec oflice orp positionh held. Any question! tegarding sucho duties shouldbed directed to cumpetent legalcounself foraw witten opinion,    VOL SS TAXRATE ADOPTION REQUIREMENIBAGE 764  A: ADOPTING: ATAXI RATETHAT DOES NOT EXCEED LOWER UPTO7DAYS AFTER PUBLIC HEARING Deadline to vote on 5DAYS BEFORE PUBLIC HEARING Notice of meeting to vote certified appraisal roll, whichever is later. Tax Code 26.05,  OFNO-NEW-REVENUE OR VOTER-APPROVAL RATES  tax rate if not done at public hearing. The tax rate must be adopted before Sept. 30 or 60 days after receiving the  on tax. rate published in newspaperand posted on county 26.06(4),26.06(e).  website. Tax Code 26.06, 26.061.  O: ADOPTING ATAXBATETHAT EXCEEDS VOTER-APPROVAL  ATLEASTSDAYS AFTER APPRAISER HAS POSTED OR PUBLISHED NOTICE TO COUNTY PROPERTY OWNERS  RATE AND DE MINIMIS RATE  Court may vote to adopt tax rate. At least four members of 7DAYS BEFORE PUBLIC HEARING Notice of hearing must the court must be present and at least three. members of the be continuously posted on county website until hearing is  court must vote in favor of ghe levy. Tax Code 26.05(d-1).8 concluded. Tax Code 26.065.  LGC 81.006.  5DAYS BEFORE PUBLIC HEARING Notice of public hearing given by publication in newspaper (or mailing to property PUBLIC HEARING ONTAX RATE Hearing must take place at least five days after the appraiser provided notice database. Commissioners court may vote to adopt tax rate at the public hearing. At least four members of the court must  B: ADOPTING A1 TAXRATETHAT EXCEEDS THE NO-NEW  REVENUE RATE BUT NOTTHE VOTERAPPADVARATEORTNE owriers). Tax Code 26.06(a), 26.06(b-1) or (b-3), 26.06(c).  DE MINIMIS RATE  7DAYSE BEFORE PUBLIC HEARING Notice of hearing must  be continuously posted on county website until hearing is to property owners of information in the property tax 5DAYS BEFORE PUBLIC HEARING Notice of public hearing be present and at least three members of the court must given by publication in newspaper (or mailing to property vote in favor of the levy. Tax. Code 26.05(d-1)(1), 26.06(d). PUBLIC HEARING ON TAXI RATE Hearing must take placeat 78TH DAY BEFORE NOVEMBER UNIFORM ELECTION DATE database. Commissioners court may vote to adopt tax rate at 8.005(c). The deadline is Aug. 19, 2024.  concluded. Tax Code 26.065.  owners). Tax Code 26.06(a), 26.06(b-2), 26.06(),26.065. LGG 81.006.  least five days after the appraiser provided notice to property owners ofinformation in the property tax the public hearing. At leasc four members of the court must bej present and at least three members of the court must vote in favor of the levy. Tax Code 26.5(6.)0),26.060d).  Deadline to ordervoterapproval election for November uniform election date. Tax Code 26.05. Eléction Code  LGC81:006.  AmendedhyHB3273,8 BBhleg..S.2023.  THIS INFOBMATION WASI PREPAREDI INA AUGUST2023 AMDEFRECTSTHELAWINPLALEATTIETIME OFPUBLICATION.  THIS PUBLICATION! ISAI RESEARCH TOOL ANDI NOTT THE. COUNSEL OFA AN ATTORNEY. THIS PUBLICATION IS NOTA A SUBSTITUTEFOBTHE ADVICEOFAN ATTORNEY, hisp providedwithout warrantyof: any) kind: and, as with anyresearch tool, shouldt be double checkedagainst televant statutes, case law, attprney general opinions anda advice ol! legal atturney. Eachp public officer istesponsible fort determining duties ofihed olfceo porposition! held. Anyquestiont tegarding suchdujjes shoildb be directedto competenttegalcounse!: lforawritten counsele.g. opinion. county  yourd    VOLS SS  PAGEI765  COUR  TANNER CRUTCHER COUNTYJUDGE MEMORANDUM  1  To: Delta County Commissioners Court From: Tanner Crutcher, County Judge Date: June 11,2024 RE: Fiscal Year 2025 Budget Prioritiles Commissioners,    Below are some of the budget priorities thatIhave identified for this wpomingludgutprocs. Please understand that this least is not meant to be all-inclusive of the priorities identified byleach individual office and will certainly be subject to change to meet the forecasted reyenues and theinpyr from the  Commissioners Court, Revenues  Donot exceed the no-new-revenue rate and, if at all possible, lower the property tax rate. Consider alternative methods to generate revenue to meet budget needs, including personnel, that are  sustainable and relieve the burden on the property tax revenues,  Personnel I  Pparchase back TCDRS retirement contributions for the 200% rate.  Employee salary survey to ensure recruitment and retention of quality, qualified employees. I 1 Ahalysis ofl law enforcement personnel benefits and compensation with the local market. Offering OfICMA 457() deferred compensation plans for employee retirement savings. Ensure adequate separation of compensation between various ranks and tenure neededyto eliminate Transition the Veterans Service Officer (VSO) position from a volunteer role to a compensated  overlap and discrepancies in the pay-plan step program.  part-time position.  General Fund  Upgrade financial accounting software for the County Treasurer's office.. Add pest control services for the Courthouse,Jail, Civic Center, and Library. Consider implementing workers compensation coverage for volunteer fire departhments. Purchase agenda/meeting minutes management software for the County/District Clerk's office. Consider the need to purchase additional election voting equipment based on observations in the  2024 primary election.  Courthouse :  Renovation and repairs in the Commissioners' Courtroom aterae/elsmtonpon. 200 West Dallas Avenue I Cooper, Texas I 75432 IP (903) 395-4400 ext. 9301] F(903)395-2178  rucher@.elaroumyucon  Page 1of2    'VOLSS  PAGE 766  Collaborate and participate in an inter-local project with the City of Cooper to rehab NW2nd Street Window(s) replacement/repair project, preferably utilizing funding from the Texas Historical Commission's courthouse emergency repair grant with associated local funding match. Chemical cleaning of the Courthouse exterior facade to remove mildew and mold. I Replacement of the flag poles in the south lawn of the Courthouse and add one additional flag pole Painting of the hand-railing and signage near exterior entrances of the Courthouse, Consider security camera upgrades for Courchouse and Jail. Consider rehab of the sidewalks on the south Iawn of the Courthouse. Purchase reai property for Courthouse Annex, and associated expenses. Purchase property to the west of the Courthouse for a parking lot area. Cohsider furniture replacemenfand office painting in the County Attorney's office.  from West Bonham Avenue to West Dallas Avenue.  for the county flag  HVAC upgrades for the County/District Clerk, Deputy Treasurer, Justice of the Peace, County  Attorney, and Agrilife Extension offices.  Road & Bridge  USDA Rural Community Facilities granc for road and bridge improvements ($200,000 project).. Consider the implementation of a shared-equipment pool with an oil distributor truck, roller, Consider transfers from the general fund to help offset any deficits (consult with legal).  USPA Rural Community Facilities grant for road & bridge equipment. Consider purchasing equipment from the TxDOT SPA surplus website. çhip-spreader, and zipper reclaiming machine. Inclusion of annual capital improvement project budgeting,  American Rescue Plan  Courthouse! Ahnex (assuming a new construction model is pursued with external graht funding  covering 2 majority of the associated costs) Long-term capital improvements to road & bridge infrastructure Purchase of capital Road & Bridge Equipment Local grant match on FEMA Hazard Mitigation grant awards  Your input oni priorities to be included in this upcoming fiscal year budget is strongly encouraged and highly valued to ensure that we have a well-planned, thorough, and successful budget that will meet the needs of the County in FY 2025 and subsequent  fiscal year budgets.  200 West Dallas Avenue I Cooper, Texas 175432] 1P(903)395-4400: ext. 9301JF003)395.2178  muche-@alaoamyscon  Page 2of2    VOLSS  PAGE 767  TABLE OF CONTENTS  General Fund Revenues County Judge County/District Clerk Veterans Service Office NonDepartmental County Court District Courts Justice ofi the Peace County Attomey Elections Administration County Treasurer Tax Assessor/Colector Courthouse Civic Center Fire Departments Constable Sherif'sOffice Jall Juvenile Probation Emergency Management County Fire Marshal Indigent Healthcare Public Assistance Publicl Library Agrilife Extension Road and Bridge Fund Precinct 1 Revenues Precinct 1 Expenditures Precinct 2 Revenues Precinct 2 Expenditures Precinct 3 Revenues Precinct 3 Expenditures Precinct 4 Revenues Precinct 4 Expenditures  1 2 3 4 5 6 7 8 9 10 11 12 13-14 15 16 17 18 19 20 21 22 23 24 25-28 29 30  31 32 33 34 35 36 37 38    VOL SS  PAGE 768  Special and Dedicated Funds Lateral Road, Precinct 1 Revenues Lateral Road, Precinct 1 Expenditures LateralRoad, Precinct 2 Revenues Lateral Road, Precinct2 2 Expenditures Lateral Road, Precinct3 Revenues Lateral Road, Precinct 3 Expenditures Lateral Road, Precinct 4 Revenues Lateral Road, Precinct4 4 Expenditures Records Management Revenues Records Management Expenditures Courthouse Security! Revenues Courthouse Security Expenditures Records Preservation Revenues Records Preservation Expenditures Indigent Healthcare Fund Emergency Management Grant Fund Constable Education Fund Revenues Constable Education Fund Expenditures County Attomey Trust Fund Revenues County Attomey Trust.Fund Expenditures County Attomey Hot Check Fees Revenues County AttomeyHot Check Fees Expenditures Bond. Account Revenues Bond Account Expenditures JP Technology Furd Revenues JP Technology Fund Expenditures Genéalogy/Archival Fund Revenues Genealog/ArchwalFund Expenditures Sheriff Commissary Fund Revenues Sheriff CommissaryFund Expenditures Sheriff Drug/Asset Forfeiture Fund Revenues Sheriff Drug/Asset Forfeiture Fund Expenditures Sheriff Education Fund Revenues Sheriff Education Fund Expenditures Capital Reserve. - General Fund Revenues Capital Reserve- General Fund Expenditures Capital Reserve - Precinct 1 Fund Revenues Capital Reserve - Preçinct 1 Fund Expenditures Capital Reserve - Precinct 2 Fund Revenues Capital Reserve. - Precinct 2 Fund Expenditures Capital Reserve - Precinct 31 Fund Revenues Capital Reserve - Precinct 31 Fund Expenditures Capital Reserve = Precinct 4 Fund Revenues Capital Reserve: - Precinct 41 Fund Expenditures  39 40-41 42 43-44 45 46-47 48 49-50 51 52 53 54 55 56-57 58 59 60 61-62 63 64-65 66 67-68 69 70-71 72 73-74 75 76-77 78 79 80-81 82 83-84 85 86-87 88 89-90 91 92-93 94 95-96 97 98-99 100 101-102  Sheriff K9 Fund  à    VOL - SS A  PAGE 769 I  JP Security Fund Revenues JP Securify Fund Expenditures Birth Archives Fund Revenues Birth Archives Fund Expenditures County/District Clerk Technology Fund Revenues County/District Clerk Technology Fund Expenditures 109-110 District Clerk Records Archive Fund Revenues District Clerk Records Archive Fund Expenditures District Clerk Account #1036110 Fund Revenues District Clerk Account #1036110 Fund Expenditures District Clerk Child SupportAccount Revenues District Clerk Child Support Account Expenditures Excess Tax Proceeds Account Revenues Excess Tax Proceeds Account Expenditures Tax Assessor/Colector Escrow Account Revenues Tax Assessor/Collector Escrow Account Expenditures 124-125 District Clerk Account Revenues District Clerk Account Expenditures District Clerk Trust Account-4 41 Revenues District Clerk Trust Account- 4 Expendtures Trust Fund Account Revenues Trust Fund Account Expenditures District Clerk Trust Account- -7 Revenues District Clerk Trust Account-75 Expenditures Tax Office Account Revenues Tax Office Account Expenditures Delta County Child Support Account #18 Revenues Delta County Child SupportAccount #18 Expenditures 142-143 Voter Reglstration Account Revenues Voter Registration Account Expenditures  103 104 105 106-107 108 111 112-113 114 115-116 117 118-119 120 121-122 123 126 127-128 129 130-131 132 133-134 135 136-137 138 139-140 141 144 145-147  -  . 1  I 1I  ]    *   s S    #  979  %  @  s s    WORK BUDGET VERSION: 0004 -PAGE.1,72 .00 .00 .00 .00 .00 .00  VOL SS  REQUESTED APPROVED  ACCOUNT # ACCOUNT NAME 2025 010-300-D00 REVENUES 2025 010-310-110 TAXES CURRENT 2025 010-310-120 TAXES - DELINQUENT 2025 010-318-130 SALES TAX 2025 010-318-140 PILOT TAXES 2025 010-319-120 TAX ATTORNEY 2025 010-320-000 LICENSE G PERMITS 2025 010-320-100 ATCOHOL BEVERAGE TAX 2025 010-320-300 PILOT 2025 010-321-900 OTHER INCOME 2025 010-330-2D0HGMELAND SECURITY GRANT 2025 010-331-100 TOBACCO SETTLEMENT 2025 010-331-101 OPIOID SETTLEMENT 2025 010-333-100 EMERGENCY MANAGEMENT 2025 010-333-200 INDIGENT DEFENSE GRAN? 2025 010-333-300 UNEORESEEN GRANT REV. - STAT 2025 010-333-401 SB 22 RURAI. 2025 010-333-500 FERAi. HOG GRANT 2025 010-333-700 GOVERNORS GRANT 2025 010-333-800 TCDP GRANT 2025 010-333-901 DSHS GRANT 2025 010-339-100 CITY OF COOPER 2025 010-339-200 COOPER ISD 2025 010-340-000 FEES OF OFFICE 2025 010-340-100 SALARY SUPPLEMENT JUDGE 2025 010-340-310 SALARY SUPPLEMENT ATTOR 2025 010-340-500 TAX COLLECTION INCOME 2025 010-340-510 VEHICLE REGISTRATION 2025 010-340-700 DEVELOPMENT FEES 2025 010-340-801 I TICKET 2025 010-340-802 pe30 2025 010-340-805)FEES OF OFFICE JP 2025 010-340-900 CONSTABLE PAPER SERVICE 2025 010-342-000 SHERIFF LAB WORK REIMBURSEME 2025 010-350-000 FINES 8 FORFEIPURES 2025 010-360-100 INTEREST INCOME 2025 010-360-200 ELECTION REVENUE 2025 010-364-100 SALE oF ASSETS 2025 010-365-000 INSURANCE PROCEEDS 2025 010-380-100 LIBRARY INS. REIMBURSEMENT 2025 010-380-200 CUMBYTEL REBATE 2025 010-390-000 TRANSFER FUNDS 2025 010-390-100 OPERATING RESERVE 2025 010-399-999 TOTAL REVENUE  2025 BUDGET 2025 BUDGET 2024 BUDGET 2024 Y-T-D PERCENT 2023 ACTUAL 2022 ACTUAL 3297,544.59 3297,544.59 3135,913.76 2612,876.59 83.32 2192,685.10 1875,689.60 78,941.57 78,941.57 79,679.10 65,784.64 82.56 122,720.09 90,669.48 217,176.39 217,176.39 207,290.30 180,980.33 87.31 314,311.95 161,953.63 16,069.21 16,069,21 14,231.77 13,391.01 94.09 20,348.93 15,117.70 2,600.00 2,600.00 1,990.48 2,166.67 108.85 2,299.61 2,320.25 61,836.00 61,836.00 343,610.00 61,836.00 18.00 58,141.00 54,263.00 7,218.67 7,218.67 20,000.00 5,278.56 26.39 30,932.72 20,071.52 3,506.73 3,506.73 1,400.00 2,337.82 166.99 1,336.20 1,797.83 55,B54.00 55,854.00 55,B54.00 47,355.21 84.78 13,551.17 23,175.60  .00 .00 .00  .00 .00 .00 .00 .00 .00 57,200.00 .00 .00 .00 .00 .00 .00 .00  .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00  32,231.77 32,231.77  .00 40,116.91- .00  2025 010-330-900 UNFORESEEN GRANT REV. - FED. 148,500.00 148,500.00 148,500.00  .00 .00 64,400.00 .00 .00  .00  17,195.00 17,195.00 17,195.00 15,000.00 15,000.00 15,000,00-  .00 .00 17,195.00 8,800.00  .00 40,516.91 .00  2025 010-333-400 RURAL LAW ENFORCEMENT GRANT 250,000.00 250,000.00 250,000.00- 250,000.00 100.00  GRAN 100,000.00 100,000.00 100,000.00- 100,000.00 100.00 20,000.00 20,000.00 20,000.00 19,998.00 99.99  .00 .00 .00 .00 .00 .00 .00 .00  .00 .00 .00 .00  .00 .00 50,000.04 50,000.04 .00 .00 56,000.00 28,000.00  89,825.93 89,825.93 76,958.75 74,854.94 97.27 106,424.52 118,375.52 25,200.00 25,200.00 25,200.00 20,150.00 79.96 25,200.00 25,498.14 53,274.98 53,274.98 47,581.14 36,578.69 76.88 46,647.25 42,240.57 15,222.30 15,222.30 12,693.42 12,685.25 99.94 15,542.70 15,775.46 134,442.92 134,442.92 64,438.57 112,035.77 173.86 93,334.26 127,506.76 78,784.31 78,784.31 51,254.13 65,653.59 128.09 59,979.88 81,863.22 9,500.00 9,500.00 9,500.00 9,277.33 97.66 11,297.03  23,333.00 23,333.00 23,333.00 7,500,00 7,500.00  .00 .00 .00 640.00 .00 .00 .00 .00 .00 .00 .00  .00 .00 .00 .00 .00 .00 360.00 56.25 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00  .00 .00 .00 960.00 .00 .00 .00 .00 .00 .00 54,341.14-  .00 .00 .00 530.00 .00 .00 .00 .00 .00 .00  432.00  432.00  .00 .00 18,221.29 12,961.95  2025  CIVIC CENTER RENT  2,910.00 2,910.00 2,693,00 2,140.00 79.47 2,815.00 2,630.00 3,500.00 3,500.00 3,500.00 2,198.86 62.82 3,328.32 3,898.51 4767,599.37 4767,599.37 3998,456.42 3698,339.26 92.49 3324,672.06 2765,997.64    WORK BUDGET VERSION: 0004 PAGE. [*** ACTUAL *!" .00 .00 .00 I .00 89.31 76.00 15.62 196,54 493.55 133.16 623.15 124.63 .00 .00 35,00 100.00 .00 .00 .00 .00 .00 .00 .00 .00  VOL SS  REQUESTED  773  APPROVED  ACCOUNT # ACCOUNT NAME 2025 010-400-000 COUNTY JUDGE 2025 010-400-101 Co JUDGE SALARY 2025 010-400-105 CO JUDGE ADMIN ASSISTANT 2025 010-400-116 S7 SALARY SUPPLEMENT 2025 010-400-150 LONGEVITY PAY 2025 010-400-201 PAYROLL TAXES 2025 010-400-202 HEALTH BENEFITS 2025 010-400-203 RETIREMENT 2025 010-400-204 WORKERS COMP 2025 010-400-206 UNEMPLOYMENT 2025 010-400-207 DEATH BENEFIT 2025 010-400-310 OPERATING SUPPLIES 2025 010-400-426 ADMIN ASST EDICATION/TRAVEL 2025 010-400-427 SCHO@IS/COMFEREICES 2025 010-400-428 DUES je SUBSCRIPTIONS 2025 010-400-429 TEX-21 DUES 2025 010-400-430 PUBLIC NOTICE 2025 010-400-490 MISC. 2025 010-400-570 CAPITAL INVESTMENTS 2025 010-400-998 TOTAL COUNTY JUDGE  2025 BUDGET 2025 BUDGET 2024 BUDGET 2024 Y-T-D PERCENT 2023 ACTUAL 2022 ACTUAL 53,000.00 53,000,00 50,000.00 48,077.00 96.15 46,98b..00 45,000.02 34,331.63 34,331.63 32,363.90 31,119.25 96.15 27,458/17 14,955.20 25,200.00 25,200.00 25,200.00- 24,231.00 96.15 25,297.20 25,200.24 8,608.67 8,608.67 8,228.64 7,279.50 88.47 7,607.18 6,431,36 12,941.14 12,941,14 8,236.39 9,051.59 109.90 8,251.86 5,679.96  .00 .00 117.51 16.18 370,64 500.00 .00 35.00 .00 .00 .00  .00 .00 .00 98.40 20.71 470.30 169.37 .00 400.00 .00 .00 .00 13,393.50 .00  .00 .00 .00 112.80 14.44 465.14 182.78 .00 100.00 .00 .00 .00  10,209.82 10,209.B2 9,756.72 6,504.48 66.67  143.75 17.17 618.92 500.00  143.75 17.17 618.92 500.00  2025 010-400-402 SOIL E WATER/ NORTHEAST RAIL 2,000.00 2,000.00 2,000.00 1,250.00 62.50 2,250.00 1,000.00  1,000.00 1,000.00 2,500.00 2,500.00 100,00  2,000.00 2,000.00 2,000.00 2,094.60 104.73 1,605.60 2,951.00  100,00  1,600.00 1,600.00 1,665.00  154,771.10 154,771,10 140,489.9B 130,864.05 93.15 120,808.79 115,486.44    I  i VOL SS  WORK BUDGET VERSION: 0004 .PAGE.774 .00 .00 .00 .00 .00 .00 752.35 100.00 133,97 1074,17 29.42 67.15 549.75 139,43 502.05 55.78 220.47 73.49 .00 .00 150.00 37.50 .00 .00 .00 .00 .00 .00 .00 .00  REQUESTED APPROVED  ACCOUNT # ACCOUNT NAME 2025 010-403-000 COPNIX/DISTRICT CLERK 2025 010-403-101 'CO CLERK SALARYI 2025 010-403-103 CLERK ASSISTANTS 2025 010-403-109 CHIEF DEPUTY CLERK 2025 010-403-150 LONGEVITY PAY 2025 010-403-151 LUMP SUM 2025 010-403-201 PAYROLL TAXES 2025 010-403-202 HEALTH BENEFITS 2025 010-403-203 RETIREMENT 2025 010-403-204 WORKERS COMP 2025 010-403-206 UNEMPLOYMENT 2025 010-403-207 DEATH BENEFIT 2025 010-403-310 OFFICE SUPPLIES 2025 010-403-392 UNIFORMS 2025 010-403-400 PROFESSIONAL FEES 2025 010-403-427 SÇHOOIS/COMFERENCES 2025 010-403-428, DOES & SUBSGRIPTIONS 2025 010-403-430 PUBLIC NOTICE 2025 010-403-435 PRINTING 2025 010-403-452 COMPUTER MAINTENANCE 2025 010-403-49D MISC 2025 010-403-500 CAPITAL INVESTMENTS 2025 010-403-998 TOPAL COUNTY/DISTRICT CLE  2025 BUDGET 2025 BUDGET 2024 BUDGET 2024 Y-T-D PERCENT 2023 ACTUAL 2022 ACTUAL 53,000.00 53,000.00 50,000.00 48,077.00 96.15 46,980.00 45,000.02 33,390.82 33,390.82 31,477.01 66,437.50 211.07 63,209.14 65,573.82 9,661.64 9,661.64 9,110.76 8,023.84 B8.07 8,330.46 8,345.38 14,524.03 14,524.03 11,909.49 10,087.72 84,70 5,013.93 7,375.16  .00 .00 752.35 125.01 43.81 394.28 900.00 300.00 100.00 400.00 300.00 .00 .00 .00  .00 .00 .00 .00 .00 147.60 45.52 524.15 823.73 .00 .00 125.00 .00 .00 .00 .00  .00 .00 .00 .00 .00 169.20 38.78 603.76 659.01 .00 .00 .00 616.50 .00 .00 .00 .00  39,122.57 39,122.67 37,617.95  782.45 161.33 36.65 694.63 900.00 500.00 100.00 300.00 300.00 900.00  782.45 161.33 36.65 694.63 900.00 500.00 100.00 300.00 300.00  30,629.47 30,629.47 29,270.16 19,513.44 66.67  2025 010-403-401 COMPUTER SOFTWARE - TYLER TE 17,500.00 17,500.00 67,375.00 11,000.00 16.33 10,250.00 10,250.00  ,500.00 2,500.00 2,500.00 3,030.22 121.21 2,178.95  900.00 1,000,00  601.20 60,12 1,126.97 1,567.39  205,003.69 205,003.69 243,575.82 169,108.93 69.43 142,755.45 140,199.02    VOLSS  PAGE **** ACTUAL ***i .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 ,00 bo .00 .0o .00 .00 44.94 1,572.84 39.57  REQUESTED APPROVED 7,250.00 7,250.00 554.63 833.75 9.26 3.63 39,BB 1,000.00 1,000.00 475.00  775,  ACCOUNT # ACCOUNT NAME 2025 010-405-000 VETERANS SERVICE OFFICE 2025 010-405-103 VETERANS SERVICE OFFICER 2025 010-405-201 PAYROLE TAXES 2025 010-405-203 RETIREMENT 2025 010-405-204 WORKER'S COMPENSATION 2025 010-405-206 UNEMPLOYMENT 2025 010-405-207 DEATH BENEFIT 010-405-310 2025 2025 010-405-402 2025 010-405-427 SCHOOIS/COMFEREICES  2025 BUDGET 2025 BUDGET 2024 BUDGET 2024 Y-T-D PERCENT 2023 ACTUAL 2022 ACTUAL  .00 .00 .00 .00 .00 .00 .00 .00 475.00  .00 .00 .00 .00 .00 .00 loo .00 .00 .00 .00  .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00  554.63 833.75 9.26 3.63 39.88 475.00  OPERATING SUPPLIES VETPRO SOFTWARE  2,500.00 2,500.00 3,500.00 1,572.84  2025 010-405-998 TOTAL VETERANS SERVICE OFFIC 12,666.15 12,666.15 3,975.00    WORK BUDGET VERSION: 0004 --PAGE.776 .00 .00 .00 .00 873.00 78.23 1,300.00  VOL SS  REQUESTED APPROVED  ACCOUNT # ACCOUNT NAME 2025 010-409-000 MON-DEPARIMENTAL 2025 010-409-202 EMPLOYEE HEALTH INSURANCE 2025 010-409-204 WORKMAN COMP 2025 010-409-310 COUNTY OFFIÇE SUPPLIES 2025 010-409-31POSTAGE 2025 010-409-312 FOSTAGE METER RENT 2025 010-409-400 MURDER TRIAL 2025 010-409-401 OTHER GOVERNMENTS 2025 010-409-402 I TICKET 2025 010-409-403 OUPSIDE COUNTY AUDIT 2025 010-409-404 PC 30 2025 010-409-405 DEVELOPMENT REVIEW FEES 2025 010-409-408 CRIMES SOFTWARE 2025 010-409-409 GRANICUS SOFTWARE 2025 010-409-420 TELEPHONE 2025 010-409-421 TELEPHONE MAINTENANCE 2025 010-409-430 PUBLIC NOTICE 2025 010-409-451 ELEVATOR MAINTENANCE 2025 010-409-452 COMPUTER MAINTENANCE 2025 010-409-453 COPY MACHINE 2025 010-409-481 AIRMED CARE DUES 2025 010-409-482 INSURANCE 2025 010-409-483 CKBERSECURITY TRAINING 2025 010-409-490 MISCELIANEOUS 2025 010-409-491 EÇONOMIC DEVELOPMENT 2025 010-409-550 GRANTS 2025 010-409-5600 CONTINGENCY 2025 010-409-570 FERAL HOG GRANT 2025 010-409-58D HOMELAND SECURITY GRANT 2025 010-409-581 RIGHT OF WAY 2025 010-409-586 DEVELOPMENT COORDINATOR 2025 010-409-610 DEPT SERVICE 2025 010-409-650 INTEREST EXPENS! 2025 010-409-700 TRANSFER FUNDS 2025 010-409-701 TRANSFER TO ROAD 6 BRIDGE 2025 010-409-998 TOTAL NON-DEPARTMENTAD  2025 BUDGET 2025 BUDGET 2024 BUDGET 2024 Y-T-D PERCENT 2023 ACTUAL 2022 ACTUAL  .00 30.00  .00 .00  .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00  ,116.00 1,116.00 1,116.00  8,000.00 8,000.00 8,000,00 6,037.3B 75.47 7,518.47 7,717.37 7,000.00 7,000.00 7,000.00 4,090.36 58.43 7,024.56 9,925.54 2,856.66 2,856.66 2,856.66 1,791.12 62.70 1,740.09 1,587.00 72,614.95 72,614.95 72,614.95 85,010.82 117.07 60,171.40 88,454.90  .00 .00 .00 .00 .00 .00  .00 .00 .00 .00 .00 .00 120,050.00 .00 .00 .00 .00 .00 .00 .00 .00  .00 .00 .00 .00 .00 .00 .00  12,000.00 12,000,00 18,000.00 7,500.00 7,500.00 B,601.19 8,601.19  23,000.00 23,000.00 18,900.00 20,010.00 105.87 18,900.00 18,750.00 11,533.61 11,533.61 11,533.61 10,019.23 86.87 1,1,446.73 11,043.18 6,000.00 6,000.00 5,000.00 4,179.50 83.59 6,213.36 1,498.25 15,000.00 15,000.00 159,805.86 81,387.23 50.93 7,095.79 12,862.27 40,000.00 40,000.00 40,000.00 51,372.00 128.43 35,026.16 10,143.64 14,000,00 14,000.00 13,500.00 12,653.43 93.73 5,578.41 3,151.14 32,000.00 32,000.00 31,000.00 41,911.00 135.20 27,162.00 30,064.00 6,275.00 6,275.00 6,275.00 B,999.97 143.43 11,724.85 12,591.08 148,500.00 148,500.00 148,500.00 19,998.00 13.47 63,999.00  2025 01D-409-410 CIVIC PLUS ARCHIVING SOFTWAR 5,000,00 5,000.00  5,000.00 5,000.00 24,350.00 24,350.00 100.00  .00 200.00 .00 .00 .00 .00 .00 .00 .00 113,928.38 .00  .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00  .00 .00 .00 .00 58,628.35 .00 .00 .00 .00 .00 .00 .00 .00  .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00  200.00  200.00  118,114.68 118,114.68 15,000.00 15,000.00 15,000.00 10,000.00 10,000.00 138,438.68 138,438.68  707,750.77 707,750,77 697,610.46 372,683.04 53.42 344,950.82 266,416,72    VOL SS  PAGE-777 WORK BUDGET VERSION: 0004 1*** AcLL- .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 750.00 .00 .00 .00 .00  REQUESTED APPROVED  ACCOUNT # ACCOUNT NAME 2025 010-425-000 COUNTY COURT 2025 010-425-201 PAYROLL TAXES 2025 010-425-203 RETIFEMENT 2025 010-425-204 WORKERS COMP 2025 010-425-207 DEATH BENEEIT 2025 010-425-400 PROFESSIONAL SERVICES 2025 010-425-408 SYSTEM/COURT REPORTING 2025 010-425-485 JURY 2025 010-425-998 TOTAL COUNTY COURT  2025 BUDGET 2025 BUDGET 2024 BODGET 2024 Y-T-D PERCENT 2023 ACTUAL 2022 ACTUAL  .00 .00 .00 .00 .00 .00 .00  .00 .00 .00 .00 .00 .00 .00  12,000.00 12,000.00 2,000.00 2,000.00 2,000.00  7,000.0D 9,430.00 134,71 7,585.00 6,595.00  2,000.00 1,000.00  16,000.00 16,000.00 8,750.00 9,430,00 107.77 7,585.00 6,595.00    WORK BUDGET VERSION: 0004 ..PAGE.778 .00 .00 .00 .00 919.49 91.67 .00 .00 .00 .00 491.40 83.34 675.18 87.59 22.47 55.06 6.35 44.41 36.76 28.93 .00 .00 .00 .00  VOL SS  APPROVED  REQUESTED  ACCOUNT # ACCOUNT NAME 2025 010-435-000 DISTRICT COURT 2025 D10-435-101 SALARIES 2025 010-435-102 G2ND DIST JUDGE 2025 010-435-112 8TH DISTRICT COURT 2025 010-435-113 62 ND.IDIST CT REPORTERS 2025 010-435-115 JUVENILE BOARD 2025 010-435-116 SB 22 RURAL PROSECUTORS GRAN 2025 010-A35-201 PAYROLL TAXES 2025 D10-435-203 RETIREMENT 2025 010-435-204 WORKERS COMP 2025 010-435-206 UNEMPLOYMENT 2025 010-435-207 DEATH BENEFIT 2025 010-435-400 PROFESSIONAL FEES 2025 010-435-409 DISTRICT ATTORNEY 2025 010-435-425 TRANSPORTATION 2025 010-435-450 ADULT/JUV PROBATION BLDG 2025 010-435-485 JURY 2025 010-435-490 OTHER 2025 010-435-998 TOTAL DISTRICT COURT  2025 BUDGET 2025 BUDGET 2024 BUDGET 2024 Y-T-D PERCENT 2023 ACTUAL 2022 ACTUAL  .00 .00 .00 35,757.72 589.66 770.BO 40.81 14.30 127.07 .00 .00  .00 .00 580.92 .00 .00 561.60 605.79 24.60 11.27 34.65 .00 .00  .00 .00 601.20 .00 .00 510.48 445.08 28.20 10.29 36.33 .00 .00  1,002.00 1,002.00 1,003.00  24,706.00 24,706.00 21,545.00 19,749.62 91.67 19,893.96 20,175.20 8,016.34 8,016.34 7,708.02 7,708.08 100.00 7,341.00 6,673.56  589.66 886.42 19.73 3.85 34.69  589.66 886.42 19.73 3,85 34.69  35,000.00 35,000.00 32,854.33 29,133.80 8B.68 40,348.44 27,872.00 75,765.00 75,765.00 60,459.00 55,420.86 91,67 56,691,00 53,089.07 6,007.00 6,007.00 5,471.00 5,015.12 91.67 5,470.92 5,726.05 6,000.00 6,000.00 4,000.00 5,460.00 136.50 6,940.00 6,321.55 158,030.69 158,030.69 170,340.71 124,639.13 73.17 138,504.15 121,489.01    WORK BUDGET VERSION: 0004 - PAGE. 1*** ACTUAL fev! .00 .00 .00 .00 3,847.01 .00 .00 .00 .00 597,68 80.05 15.77 88.25 409.54 106.13 700.46 116.74 .00 .00  VOL SS  REQUESTED APPROVED 53,000.00 53,000.00  779  ACCOUNT # ACCOUNT NAME 2025 010-455-000 JUSTICE OF PEACE 2025 010-455-101 JP SALARY 2025 010-455-105 JP SECRETARY 2025 010-455-108 OVERIIME 2025 010-455-109 CHIEF COURT CLERK 2025 010-455-150 LONGEVITY PAY 2025 010-455-201 PAYROLL TAXES 2025 010-455-202 HEALIH BENEFITS 2025 010-455-203 RETIFEMENT 2025 010-455-204 WORKERS COMP 2025 010-455-206 UNEMPLOYMENT 2025 010-455-207 DEATH BENEFIT 2025 010-455-225 VEHICLE ALLOWANCE 2025 010-455-310 OPERATING SUPPLIES 2025 010-455-400 PROFESSIONAL FEES 2025 010-455-401 NET DATA PROGRAM 2025 010-455-402 I TICKET 2025 010-455-403 PC30 2025 010-455-404 DPS OMNIBASE 2025 010-455-405 AUTOPSIES 2025 010-455-421 CELL PHONE 2025 010-455-427 SCIDOIS/CONFERENCES 2025 010-455-428 DUE/SUBSCRIPIONS 2025 010-455-485 JURY 2025 010-455-490 OTHER 2025 010-455-570 CAPITAL INVESTMENTS 2025 010-455-998 TOTAL JUSTICE OF PEACE  2025 BUDGET 2025 BUDGET 2024 BUDGET 2024 Y-T-D PERCENT 2023 ACTUAL 2022 ACTUAL  .00 .00 .00 .00 746.61 17.87 385.87 600.00 .00  .00 .00 45,173.57 16,997.21 .00 .00 28,628.04 15,311.14 .00 .00 6,078.38 5,927.45 .00 .00 '603.92 653.12 23.29 22.61 358.53 403.77 .00 .00 637.50 370.73 .00 .00 634.00 543.60 ,00 .00 .00 .00  50,000.00 48,077.00 96.15 46, 980.00  34,739.80 34,739.80 32,748.69 31,489.25 96.15 6,941.59 6,941.59 6,559.77 5,790.88 88.28 10,209,82 10,209.82 9,756.72 6,911.01 70.83  10,435.08 10,435.08 B,574.87 7,226.20 84.27 6,207.83 4,924.65  845.96 18.87 499.07 700.00 700.00 8,000.00 8,000.00 1,000.00 1,000.00 3,000.00 3,000.00 3,000.00 400.00 500.00 500.00 500.00  845.96 18,87 499.07 700.00 700.00  3,000.00 3,000.00 3,000.00 3,000.00 jo0.00  18,685.00 18,685.00 16,442.50 6,000.00 36.49 25,542.50 15,322.50 10,000.00 10,000.00 14,00q.00 9,535.00 68.11 9,330.00 11,240.00  600.00 1,434.00 239.00 1,12.00 .00 9,952.36 .00 9,378.25 16,288,19  1,500.00 1,500.00 1,450.00 1,490.58 102.30  629157 1,224.88 817.33 118.92 .00 .00 .00  560.00 1,354.87 241.94  722.05 24.07 2,226.75 2,826.14  400.00 500.00 500.00 500.00  400.00 500.00 500.00 300.00  70.00 17.50 .00 .00 167.96 33.59 .00 .00  165,175.19 165,175.19 150,142.90 134,944.61 '89.88 142,581.82 137,863,56  -